===OCR macOS Vision===
===PAGE 1===
Finance Committee:
Mark Erickson, Chairman
Terri Burchfield, Vice-Chairman
John Henshaw, Secretary
Karin Menard
Jay Simeone
17 Main Street, P.O. Box 135
Lunenburg, MA 01462-0135
978.582.4139
FAX 978.582.4148
Minutes March 10, 2016
Location:
Town Hall
Present:
Mark Erickson, Terri Burchfield, Karin Menard, Jay Simeone, John Henshaw
Absent:
None
Also Present: Kerry Lafleur, Town Manager.
1. Mark E, called the Finance Committee meeting to order at 7:00 pm. He announced that this meeting is being
recorded and broadcast over Lunenburg Public Access Cable Channel. The video recording is posted on
YouTube at https://www.youtube.com/user/LunenburgAccess
2. Comments:
a. Public: None
b. New Communications:
•
The Planning Board will meet on March 14 at 6:35 at Town Hall to hear and discuss a site plan
review. The applicant is Walmart.
Mark said the committee has two openings and Mark invites all interested citizens to apply by filling
out a talent bank form.
Note: These minutes are an overview of the presentations. For specific details of the Council on Aging
presentation, refer to the Town web site. A copy of each presentation is attached to the minutes which
are on file at the Town Clerk's office at Town Hall.
3. Council on Aging FY17 Budget
Council on Aging Fiscal 2017 Budget Presentation by Susan Doherty. Director
Overview:
The Town Manager's recommended FY17 budget of $111,945 represents a $735
increase, 0.66%, more than FY16 after recap.
• Susan shifted some funds from some line items in the budget, but stayed within the
Town Manager's recommended budget.
Effects on Current Service Levels:
• There will be no reduction in services provided by the Council on Aging.
4. Monty Tech FY17 Budget
Monty Tech Fiscal 2017 Budget Presentation by Tammy LaFalam
Below is a summary of the presentation.
Overview:
• The tentative budget is based on the Governor's Budget for education which calls for
an increase in Chapter 70 aid and is $145,102 or 0.55% higher than the previous year.
Student enrollment from Lunenburg will increase by 13 students-from 78 students in
FY16 to 91 students in FY17, and Lunenburg's community assessment will increase by
$99,789 or 11% (refer to slide #29 in the presentation.)
Mn-FY16-160310.xlsx xIsx (local and remote drives)
1 of?
===PAGE 2===
5. Town Manager's Updates:
a. The actual assessment that Lunenburg received from Monty Tech is about $67,000 higher than the initial
assessment. This increase was not included in the initial FY17 budget recommendation. So this is an
unresolved issue.
b. According to Rep. Benson, the House is unlikely to reduce the level of Chapter 70 funding to cities and
towns. Therefore, Kerry decided to use the Chapter 70 aid in the Governor's budget, which is what would
fund the increase in school committee's proposed budget over the Town Manager's recommendation.
• If the level of local aid in the Governor's budget is reduced during the budget process, then the
proposed school budget is where the Town would look to in order to balance our budget.
c. We are finalizing the first draft of the warrant, but in advance of our meeting next week we will see a
draft of the warrant.
6. Review of Minutes:
a. February 25: Terri moved to accept the minutes; Karin seconded the motion. The committee approved
the motion by a vote of 5-0.
b. March 3: Terri moved to accept the minutes; Jay seconded the motion.
• The committee approved the motion by a vote of 4-0. Karin abstained from voting as she had not
attended this meeting.
7. Budget Goals and Opportunities: There was no discussion at this meeting.
8. Committee and Department Updates:
Committee/Department
DPW, Capital Planning, Public
Access Cable-John H.
Library-TerriB.
Public Safety-Terri B.
Update
No report.
No report.
There was some concern about what effects two officers who are
each on sick leave would have on the Police Department Budget.
Schools, Monty Tech, COA-Karin
M.
Sewer Commission, Green Task
Force-Jay S.
School Bldg. Comm., Building Re-
use--Mark E.
No report.
No report.
Building Re-use: Jamie Toale in a letter announced that the
findings and recommendation of the Building Re-use committee
is posted on the Town web site. Further Jamie is available via
email or phone to discuss or present the committee's findings
and recommendations.
School Building: Meeting was cancelled.
9. Next meeting: Special Thursday, March 17th. Presentations on the Public Access Cable Committee and
Sewer Commission FY17 Budgets and other monied articles.
10. Adjournment: Karin made a motion to adjourn and Terri seconded the motion. The committee approved the
motion 5-0 at 8:50.
Respectfully submitted by John Henshaw March 18, 2016
Mn-FY16-160310.xlsx (local and remote drives)
2 of
===PAGE 3===
LUNENBURG COUNCIL ON AGING
FY17 BUDGET
The Mission of the Lunenburg Council on Aging
is to advocate for improved quality of life for all seniors through
supportive services, programs and education.
===PAGE 4===
Council on Aging Staff
Susan Doherty, Director
• Amanda Koeck, Admin. Asst./Transportation
Joanne Brazell, Meal Site Manager
• Judy Alario, Meal Site Assistant
• : Elsa Watson, Meal Site Assistant
•
Faith A. Anderson, Outreach Coordinator
Gerald Beloin, MART Van Driver
James McGuigan, MART Van Driver
Paul Grunditz, MART Van Driver (on call)
===PAGE 5===
Council on Aging Board Members
Pete Lincoln, Chairperson
Jacquelyn Dwyer, Vice Chairperson
Judy Tarbell
Kevin McNally
Deb Lincoln
Betty DiGiacomo
Cheryl Moisan
Sarah Grant
Diane Nowd
Brian Guenard
Jane Rabbitt
===PAGE 6===
FY17 COA BUDGET DETAIL SPREADSHEET
541 COUNCIL ON AGING
15411 SALARIES COUNCIL ON AGING
15411/511000 SENIOR CENTER DIRECTOR
15411/511001 • COUNCIL ON AGING CLERICAL
15411/511015
MEAL SITE MANAGER SALARY
15411/514002
OUTREACH WORKER
15411/514002
LONGEVITY PAY
15411/519010
CONTRACT EVALUATION STIPEND $-
SALARIES COUNCIL ON AGING
FY14
ACTUALS
$53,014.32
$19,198.74
$9,899.07
$8,359.46
$648.62
$91,120.21
15412 EXPENSES COUNCIL ON AGING
15412/521001
OFFICE EQUIPMENT MTC
15412/521011
ELECTRICITY CHARGES
$-
$-
15412/521025
HEATING CHARGES/NATURAL GAS $ -
15412/523001
WATER CHARGES
15412/523003
SEWER USAGE FEE
15412/530000
PROGRAMS COA
15412/530100
MOC NUTRITION
15412/531012
TRAINING
15412/534400
POSTAGE
15412/534500
ADVERTISING
15412/540000
OFFICE SUPPLIES
15412/542002
PURCHASE COMPUTERS
15412/571000
MILEAGE REIMBURSEMENT
15412/573100
MEETING/SCHOOL
$-
$-
$-
$-
$-
$-
$201.86
$-
$3,119.78
$-
EXPENSES COUNCIL ON AGING
$3,321.64
$94,441.85
FY15
ACTUALS
$57,303.12
$24,408.99
$14,004.15
$8,412.00
$1,016.87
$-
$105,150.33
$1,420.00
$-
$-
$-
S-
$ -
$-
$-
$269.77
$-
$3,857.12
$175.00
$5,721.89
$110,872.22
FY16
BUDGET
$54,810.00
$25,787.00
$13,000.00
$9,000.00
$1,213.00
$-
$103,810.00
$1,200.00
$-
5-
$-
$ -
$500.00
$400.00
$300.00
$100.00
$400.00
$4,000
$500.00
$7,400.00
$111,210.00
TOTAL COUNCIL ON AGING
FY16ACTUAL
11/30/2016
$16,068.98
$2,389.20
$4,129.77
$3,532.41
$1,249.50
$-
$27,369.86
$-
$-
$-
$-
$-
$-
$-
$-
$-
$110.20
$-
$1,155.00
$-
$1,265.20
$28,635.06
FY17 BUDGET
TARGET
$56,014.40
$22,928.48
$11,159.24
$12,870.00
51,00.36
$104,372.48
$1,200.00
$-
$-
$-
$-
$399.52
$200.00
$500.00
$400.00
$100.00
$600.00
$3,673.00
$500.00
$7,572.52
$111,945.00
$111,945.00
FY17 ABOVE
TARGET
$ O
$ O
$
0
$ 0
$ 0
$ 0
$ 0
$ 0
$0
$0
$0
$0
$ 0
$0
$ O
===PAGE 7===
COUNCIL ON AGING BUDGET
FY17 LINE CHANGES
Line Item
15411/511015 Outreach Salary
Requesting increase of 3 hours per week. Outreach hours will be 8 a.m. to 5 p.m. to allow for better office
coverage. 15 hours from the town budget/12 hours from the Formula Grant (FG)
15412/530000 Programs
Requesting that $399.52 be placed into the program line. Statistics show that more people participate in programs
if the user fee is decreased. Savings from the mileage line decrease will allow this to happen.
15412/531012 Training
Slight increase to allow for various computer trainings, Servsafe certification and staff C.P.R./defibrillator trainings.
15412/530100 MOC
FY16 Montachusett Opportunity Council yearly donation request has decreased to $200.
15412/534400 Postage
Increase request to cover postage usage. Our elders are very generous with donations of stamps, and although this
is much appreciated, my feeling is that we should not rely on the kindness of people on fixed incomes for our
postage.
15412/540000 Office Supplies
Increase request due to necessity. The staff at the COA makes evert effort to conserve paper, envelopes, etc. and
we have in the past asked for donations from other town departments to get us through until the new fiscal year.
15412/571000 Mileage
As of 1/1/16 the mileage for MOW (Meals on Wheels) drivers was decreased from a $15 stipend each time a
delivery was made to $11.50 per week.
===PAGE 8===
CHANGES IN FY16
* The Eagle House now welcomes all people who are age 50+ in Lunenburg and surrounding communities.
* New hours of operation are Monday, Tuesday, Thursday 8 a.m. - 5 p.m. Wednesdays 8 a.m. -8 p.m. CLOSED Fridays
* In FY16 we received $18,954.00 in Formula Grant funding. This was an increase from $8 to $9 per elder.
Formula grant funds are used to offset part of the outreach coordinator salary, meal site assistant salary, programs,
mileage, dues, etc.
The current FG amount is determined by the 2010 Federal Census and there were 2,106 people over the age of 60 in
Lunenburg that year.
Currently Lunenburg's "Over 60 Voter Registration List" shows that we have approximately 2,729 people age 60+.
Projections from the U.S. Census Bureau state that over the next 20 years, Massachusetts population growth will occur
almost entirely in the 60+ age groups.
The next U.S. Census will not be conducted until 2020 so unless the $ amount per elder is increased or decreased,
the FG funds should remain relatively the same.
» A Greater Lowell Community Foundation grant in the amount of $3,000 was applied for in October to reinstate the RUOK
program. This program consists of an automated phone call that is made to an elder's home at the same time each day. If
after several attempts the participant does not answer, emergency personnel are dispatched to the home and the person's
emergency contact will be notified. The equipment will be housed at the Nashoba Valley Regional Dispatch Center.
We are please to announce that we were notified in February that we have been approved for full funding.
* We are currently collaborating on various projects with different town/community organizations such as Nashoba Valley
Regional Dispatch - Police/Fire Depts. - Lunenburg Schools - DPW - Lunenburg Public Library - Lunenburg Public Access
Television - Fitchburg State University - Lunenburg Lion's Club - Lunenburg Women's Club - Lunenburg Friendly Seniors -
Lunenburg Boy & Girl Scouts - Lunenburg Boys & Girls Club - Eagle House Supporters Inc.
We are striving to build stronger civic partnerships within our town and other communities.
===PAGE 9===
Thank you for your support for our programs from everyone
at the
Lunenburg Council on Aging/Eagle House Senior Center
===PAGE 10===
Executive Office of Elder Affairs (ELD)
1 Ashburton Place, 5th Floor
Boston, MA 02108-1518
Municipal
#
Personnel
Funding i
FY 2016
(sed below)
$54,810
_ Director/Coordinator
_ _ Administrative Ass't
Program Coordinator
Coord. Of Volunteers
_ Clerk/Typist
Secretary
_ Receptionist
_ Chef/Cook
3_ Site Manager
-
Custodian
_2_ Kitchen Aides
_2. Driver
_I_ Dispatcher
_ 1_ Outreach Worker
Outreach
Coord./Spec.
_ Social Service Coord.
_ Social Worker
Other: e.g. program
instructors
$25,787
Fiscal Manager
$13,000
$9,000
(A)
PRELIMINARY
$9.00/senior*
ATTACHMENT B
(B)
Initial if a
Revision...
Hours/
week
w/ELD
funds
COA Formula Grant Budget -- FY 2016
Print/Enter Name of COA:
Lunenburg
ID totals for Formula funded position(s), indicate
$/ (hour or unit of svc.) X hours/week X number of Weeks;
& ID fringe (if applicable).
*NOTE Afleast $4500 available regardest of town size.
Director $26.15/hr (40 hrs.) Town
Admin. Asst. $22.04/hr (22.5 hrs.) Town
(pg. 1 of 2)
For
ELD
Use
$4,385
$10,993
Site Manager shared positon $12.01 (19.5 hrs.) Town
lAide $10.70 (4 hrs.) Formula Grant
1 Aide $10.38 (4 hrs.) Formula Grant
2 Drivers $13.48 (approx.35 hrs.) Regional Transit Authority
1 Dispatcher $22.04 (12.5 hrs.) Regional Transit Authority
*(Admin. Asst. is the dispatcher)
Outreach Coordinator $16.02 (10 hrs.) Town
$16.02 (14 hrs.) Formula Grant
Sub-total
and
$102,597
$15,378
$
* Optional Please note municipal positions. (Job title/s, funding totals
hours are appreciated. Thank YOU. F72016g(W) (6.915) HBE 7 + 8. P1
1--ва--]
===PAGE 11===
Attachment B - COA Formula Grant Budget - FY 2016
Non-Personnel
(A):
Cost Category
PRELIMINARY
(B):
) Revision
•Staff/Volunteer Trans.
$436
Client Transportation
Rent/Mortgage
Utilities
Renovation/Construction
Equipment/furnishings
Office/program supplies
Facility Maintenance/
supplies
Printing/Copying
(non-newsletter)
Postage
Dues
Newsletter Printing
Conference/Education
Training (Board/Staff)
Volunteer Recognition*
$200
$400
$300
E Print/Enter Name.of.COA: Lunenburg
ELD & COA Notes
Rate determined locally.
(Secure & retain contract/agreement for transportation service/s)
( pg. 2 of 2)
For ELD
Use
Describe concisely. Secure and retain quotes/estimates.
Note (estimated) completion date/s.
Specify/itemize and attach to budget. Check with the "GREEN GUIDE".
(Cite representative items, costs).
(Cite representative costs, items) Please see" GREEN GUIDE" for exterior work.
(Cite representative costs)
Contractors / Other
$2240
ELD is to be recognized as supporting this activity.
Maximum/eligible costs cited in the ELD "GREEN GUIDE".
Identity education/in-service training. Max. $16.50/yr. (PP) with Formula $'s. VRS required.*
Identity the minimum # of hours required for recognition or indicate "N/A."
→ See notes regarding eligible/ineligible volunteer hours. Thank you.
2 Meals on Wheels Drivers each day @ $15 stipend, per day, each driver
*$2240 Formula Grant
*$4000 Town
Sub-total (page 2)
sub-total (page 1)
TOTAL
$
3.576
$
15,378
$ 18,954
$
$
$
Date of this budgel: 07 1J5 12015
*Volünteer Resource Sheet to be submitted by 26 August 2015
FY2016--B--(W) [6.3.15) H&E 7. + 8.
1--8b--1
===PAGE 12===
Sheet1
EAGLE HOUSE SUPPORT FOR CALENDAR YEAR 2015
MAINTENANCE OF GROUNDS
WALKWAY FUNDS PROVIDED TO EAGLE SCOUT
SENIOR REC AREA
PLANTINGS & GRADING
SHED & SETUP
COMPUTER UPGRADE
MISCELLANEOUS OPERATIONS
$2,075.99
$2,140.00
$2,500.00
$2,233.00
$1,295.46
$2,099.00
$12,343.45
MISCELLANEOUS
BEVERAGES
OPEN HOUSE
MAILINGS
SUPPLIES
VOLUNTEER RECOGNITION
$477.00
$200.00
$548.00
$565.00
$309.00
$2,099.00
Page 1
===PAGE 13===
NEW FY16 PROGRAMS AT EAGLE HOUSE
1. Community Read Program with FSU, Lunenburg COA, & Lunenburg Library
2. Intergenerational NHS - Raking, snow shoveling, gift wrapping, device day
*Tiny House Presentation May 18" at 6PM
*Antique Appraisal Day Harley House Antiques Date TBD
5. Shuffle Board Court - spring
6. Outreach Breakfast Club
7. RUOK reinstated with Grant from Community Foundation of NC Mass/Nashoba Valley
Healthcare Fund
8. Wednesday night programming including YOGA, Arts & Crafts, & Floral Arrangement
9. Cultural videos Rick Stepton Beyond the Cuff and Pink Flamingos, Judith Lindstedt
10. Fire Dept. Lakes & Ponds Ice Safety
11. Fire Dept. Friends & Family CPR
12. *Multi Town Department Town Stroll - May?
13. Songbirds of the Northeast, May 16* 2PM
14. Eagle House Informational Video PACC
15. Open to the community for people age 50+
16. *Veteran's Officer/Veteran's Support Group
17. Pizza Wednesdays
18. *Letter's from Lunenburg
19. *Eagle Scout Raised Community Vegetable Garden Beds
20. COA English Tea Party
21. COA Fascinator Class
22. COA Heart Pin
23. COA Door Decoration
24. Outreach Red Dress Gala - February
25. Outreach Holiday Luncheon Dixie Hot Four
26. Outreach St. Patty's Day Luncheon March 17" 12 Noon
27: Police TRIAD Corner in Newsletter - coming in Apil
28. Police Women's Self Defense Class - Mondays in May?
29. *Narcan Community presentation LUK May 20** 6PM
30. * "Tick Talk" Nashua River Watershed June 1St 6PM
We continue to work with outside agencies on programming such as Golden Living Centers, Manor on
the Hill, Nashoba Nursing & Hospice, River Court in Groton, Lion's Club, River Terrace in Lancaster,
Lunenburg Police & Fire, Worcester County Sheriff's Department, Nashoba Valley Regional Dispatch,
LUK, Lunenburg Women's Club, Nashoba Valley Regional Health Center, the Nashua River Watershed
Association, Lunenburg Flowers & Gifts, and Senior Social Agencies from Lunenburg Nova Scotia Canada.
Ongoing weekly programs are BINGO, Stretch & Tone, Chair Yoga, Book Club, Bridge, Cribbage, Movies,
Quilting, Mah Jong, Walking Club, Pancake Breakfast, WII, Bocce
===PAGE 14===
3/10/2016
Print Statistics
Event Statistics from 07/01/2015 to 03/10/2016
Filters:
Age: >=0
Site(s):
Category
Cultural
Intergenerational
Other
Outreach
Advocacy
Professional
Services
Recreation
Wellness
Duplicated Unduplicated
60 and Over
Under 60
Guests
Guests
34
10
572
30
8
158
0
0
0
0
0
19
18.
0
36
34
0
0
3824
2180
410
262
0
0
0
0
Total Event
Signins
6675
610
0
0
Hours
77.00
38.00
4,576.00
64.00
126.00
9,554.33
3,417.58
17,852.91
Total Swipes
4604
325
httos://lunenburama.mvseniorcenter.net/Statistics/PrintStatistics?tvDe=0
1/1
===PAGE 15===
3/10/2016
Print Statistics
Event Statistics from 07/01/2014 to 03/12/2015
Filters:
Age: >=0
Site(s):
Category
Cultural
Intergenerational
Other
Outreach
Advocacy
Professional
Services
Recreation
Support Services
Wellness
Duplicated Unduplicated
16
14
623
16
11
145
28
27
27
26
3003
115
2172
321
34
280
Total Event
Signins
5998
60 and Over
Guests
0
0
0
0
0
0
0
0
0
Under 60
Guests
0
0
0
0
0
0
0
0
0
Hours
32.00
21.00
4,024.50
103.00
77.00
7,784.83
447.50
4,052.00
16,541.83
Total Swipes
3854
538
260
httne-//lunenhurrma muconinrontor not/Statictice/PrinfStatictinctune=n
1/1
===PAGE 16===
3/10/2016
Filters:
Age: >=0
Site(s):
Print Statistics
Transportation provided between 07/01/2015 and 03/10/2016
Category
Medical
Other
Rec/Social
Shopping
Totals
Duplicated Unduplicated
437
35
670
28
372
18
569
17
2048
52
Total Undelivered Count: 0
View all Seniors
===PAGE 17===
3/10/2016
Print Statistics
Transportation provided between 07/01/2014 and 03/12/2015
Filters:
Age: >=0
Site(s):
Category
Duplicated Unduplicated
Medical
Other
Rec/Social
Shopping
Totals
485
540
551
586
2162
37
30
24
17
56
Total Undelivered Count: 0
View all Seniors
===PAGE 18===
3/10/2016
Print Statistics
Meals between 07/01/2015 and 03/10/2016
Filters:
Age: >=0
Site(s):
Meal Name Duplicated Unduplicated
MOW
2940
Totals
2940
42
42
View all Seniors
https://lunenburqma.myseniorcenter.net/Statistics/PrintStatistics?type=53
1/1
===PAGE 19===
3/10/2016
Print Statistics
Meals between 07/01/2014 and 03/12/2015
Filters:
Age: >=0
Site(s):
Meal Name Duplicated Unduplicated
MOW
3375
Totals
3375
40
40
View all Seniors
https://lunenburgma.myseniorcenter.net/Statistics/PrintStatistics?type=53
1/1
===PAGE 20===
MONTY TECH
Tentative Budget 2016 - 2017
Lunenburg
March 10, 2016
===PAGE 21===
Highlights from House 2
• FY17 Chapter 70 (prelim) is $4.58B
• $72M (1.6%) increase from FY16
• Foundation budgets are lowered by an inflation factor of -0.22%.
• The equity component of the formula continues to be phased in. Those
communities required to contribute more than their targets will have the
gap between their required and target local contributions reduced by
70%.
• All districts receive at least $20 per pupil in additional aid over the prior
year.
• Free and reduced price lunch data is no longer available for all districts
as a result of districts' participation in the USDA's Community Eligibility
Program. As a result, the foundation budget will now be calculated
ising economically aisaavantaged enrollment in place of formerly
available low income enrollment. The rate has changed to reflect the
new metric.
1/27/2016
www.doe.mass.edu
2
===PAGE 22===
FISCAL YEAR 2017
BUDGET SUMMARY
(1) Gross Budget
Less:
Transportation & Above NSS
Capital Budget - Equipment
Vehicles
BONDS (Principal & Interest)
(2) Net School Spending
Less Revenues:
Estimated Ch. 70
EX IZ REQUIRED MINIMUM CONTRIRUTION
(3) Transportation & Other Operating Budget
Less:
Estimated Transportation Aid
Excess & Deficiency
NET TRANSPORTATION & OTHER OPERATING
(4) Capital Budget - (Equipment & Vehicles)
Less:
Excess & Deficiency
NET CAPITAL ASSESSMENT
(5) BONDS
Less:
School Building Authority Aid
NET BONDS
TOTAL ASSESSMENT (All Budgets)
APPROVED
EY2016
$26,229,366
(1,940,045)
(290,000)
(1,208,628)
$22,790,693
(13,837,825)
$8,952,868
$1,940,045
(904,000)
(210,000)
$826,045
$290,000
(290,000)
$01
$1,208,628
(948,213)
$260,415
$10,039,328
PROPOSED
EY'201Z
$26,374,468
(1,836,354)
(290,000)
(45,000)
(1,204,669)
$22,998,445
(13,867,825)
$9,130,620
$1,836,354
(1,083,693)
$752,661
$335,000
(300,000)
$35,000
$1,204,669
(948,213)
$256,456
$10,174,737
DIFE
$145,102
103,691
(45,000)
3,959
$207,752
(30,000)
$177,752
($103,691)
(179,693)
210,000
($73,384)
$45,000
(10,000)
$35,000
($3,959)
hones
0.55%
($3,959))
$135,409
3
===PAGE 23===
SUMMARY BY FUNCTION CODE
2015-2017
Function Code Function Description
1100
1200
1400
1450
FUNCTION 1000 DISTRICT LEADERSHIP
3200
3300
3510
3520
3600
4110
4120
4130
4210
4220
4230
4300
4400
4450
5100
5200
5250
5260
5500
7000
8100
8200
9000
Teaching Services
Medical/Therapeutic Services
Professional Development
Textbooks and Instructional Materials
Instructional Technology
Student Services
sychological Services
FUNCTION 2000 INSTRUCTION
Health Services
Student Transportation
Athletic Services
Student Activities
Security
FUNCTION 3000 STUDENT SERVICES
Custodial Services
Heating of Building
Utilities
Maintenance of Grounds
Maintenance of Buildings
Maintenance of Equipment
Extraordinary Maintenance
Networking & Telecomm
Technology Maintenance
FUNCTION 4000 OPERATIONS & MAINT
Employee Retirement
Employee Benefits
Retired Employee Benefits
Other Non-Employee Insurance
Fixed Charges
FUNCTION 5000 FIXED CHARGES
Acquisition of Fixed Assets
FUNCTION 7000 FIXED ASSETS
Long Ter Debt - Principal
Long Term Debt - Interest
FUNCTION 8000 DEBT RETIREMENT
Tuition to other districts
FUNCTION 9000 TUITION
Total
FY 15
Actual
Expenditures
64,257
306,758
535,256
72,543
978,813
939,668
414,926
392,725
3,716,852
203,931
873,032
133,514
1,238,782
86,824
13,000,254
185,231
1,800,038
368,388
199,291
116,747
2,669,694
664,141
153,171
1,357,492
46,683
479,355
267,880
18,975
18,629
137,697
3,144,022
243,961
2,835,254
821,348
121,872
18,627
4,041,062
223,688
198,688
957,000
253,099
1,210,099
280,442
280,442
FY16
Approved
Budget
48,510
230,099
529,137
131,808
939,552
903,289
476,143
FY17
Proposed
Budget
18,588
233,452
545,297
98,806
926,143
898,239
491,287
403,414
8,950,294
12,000
223,327
875,610
380,094
1,261,781
108,841
13,594,793
192,838
1,914,916
369,244
180,850
119,225
2,777,073
672,547
250,000
1,313,941
49,000
375,860
233,500
35,000
54,018
102,500
3,086,366
256,000
2,670,882
1,009,672
103,300
16,000
4,055,854
290,000
290,000
994,000
214,628
1,208,628
277,100
-277,100
186,700
373,000
1,262,433
114,999
13,469,042
204,270
1,935,474
366,133
188,639
125,854
2,820,370
702,227
195,000
1,386,968
39,000
334,557
257,250
30,000
39,670
139,500
3,124,172
265,000
2,721,812
1,062,460
127,200
18,500
4,194,972
335,000
335,000
1,030,000
174,669
1,204,669
300,100
300,100
$25,548,074$26.229,366. $26,374,468
$
Increase/ Percentage
Decrease
Incr/Deci
FY 16 to FY 17 FV16 to FY17
78
0.16%
3,353
1.46%
16,160
3.05%
(33,000)
-25.04%
(13,409)
-1.43%
(5,050)
-0.56%
15,144
3.18%
(6,081)
128,490
-1.51%
(4,500
1.44%
-37.50%
(36,627
-16.40%
(216,843)
-24.76%
(7,094)
-1.87%
652
0.05%
6,158
5.66%
(125,751)
11,432
-0.92%
5.93%
20,558
1.07%
(3,111)
-0.84%
7,789
6,629
4.31%
5.56%
43,297
.: 1.56%
29,680
4.41%
(55,000)
-22.00%
73,027
(10,000)
5.56%
-20.41%
(41,303)
-10.99%
23,750
10.17%
(5,000)
-14.29%
(14,348)
37,000
-26.56%
36.10%
37,806
1:22%
9,000
3.52%
50,930
1.91%
52,788
5.23%
23,900
23.14%
2,500
15.63%
139,118
3.43%
45,000
15.52%
45,000
36,000
15.52%
3.62%
(39,959)
-18.62%
(3,959)
-0.33%
23,000
8.30%
23,000
8.30%
145,102
0.55%
4
===PAGE 24===
SUMMARY BY FUNCTION CODE
2015-2017
Function Code Function Description
1000
2000
3000
4000
5000
7000
8000
9000
DISTRICT LEADERSHIP
INSTRUCTION
STUDENT SERVICES
OPERATIONS & MAINT
FIXED CHARGES
FIXED ASSETS
DEBT RETIREMENT
TUITION
Total
FY 15
Actual
Expenditures
FY16
Approved
Budget
FY17
Increase/ Percentage
Proposed
Decrease
Incr/Decr
Budget
FY 16 to FY 17 FY16 to FY1Z
978,813
13,000,254
2,669,694
3,144,022
4,041,062
198,688
1,210,099
280,442
939,552
13,594,793
2,777,073
3,086,366
4,055,854
290,000
1,208,628
277,100
926,143
13,469,042
2,820,370
3,124,172
4,194,972
335,000
1,204,669
300,100
(13,409)
(125,751)
43,297
37,806
139,118
45,000
(3,959)
23,000
S25,548,074 $26,229,366 $26,374,468 $ 145,102
-1.43%
-0.92%
1.56%
1.22%
3.43%
15.52%
-0.33%
8.30%
0.55%
5
===PAGE 25===
FY17 BUDGET VS NET SCHOOL SPENDING
FY17 Gross Budget
Less Non-Net School Spending Categories
Bonds
Transportation +
Fixed Charges
Capital
Stabilization
1,204,669
1,772,854
18,500
295,000
40,000
$
26,374,468
$
(3,331,023)
FY 17 Net School Spending
FY17 NSS Requirement
$
23,043,445
22,998,445
FY17 Budget Over Required Net School Spending
$
45,000
100.20%
6
===PAGE 26===
Most Districts Spend in Excess of Their Net School
Spending Requirement
200
180
160
Number of Districts
140
120
100
80
60
40
20
:FY13
O FY14
ME FY15
Below 95%
95-99.5%
99.5-100.5%
100.5-105%
105-120%
Above 120%
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===PAGE 27===
LEA
Massachusetts Department of Elementary and Secondary Education
Office of School Finance
Net School Spending and Foundation Budget FY15
292 of 321 districts districts reporting
-FY15---
district name
required
net school
spending
actual
net school
spending
amt over
or under
required
actual
as pct of
required
97 FITCHBURG
103 GARDNER
832 MONTACHUSETT
615 ATHOL ROYALSTON
720 NARRAGANSETT
753 QUABBIN
735 NORTH MIDDLESEX
755 RALPH C MAHAR
775 WACHUSETT
610 ASHBURNHAM WESTMINSTER
162 LUNENBURG
125 HARVARD
234 PETERSHAM
61,747,060
26,593,601
22,410,876
19,630,654
14,698,763
26,228,214
37,024,056
8,209,853
64,632,585
21,199,498
14,980,028
10,372,672
878,414
60,882,442
26,492,982
22,453,730
20,096,314
15,568,623
28,697,435
40,783,550
9,075,767
71,851,899
23,725,505
18,452,511
14,528,279
1,314,354
-864,618
-100,619
42,854
465,660
869,860
2, 469,221
3,759,494
865,914
7,219,314
2,526,007
3,472,483
4,155,607
435,940
98.6
99.6
100.2
102.4
105.9
109.4
110.2
110.5
111.2
111.9
123.2
140.1
149.6
foundation
budget
61,364,752
26,236,297
22,098,279
17,539,155
12,841,231
21,722,178
32,881,223
7,705,540
63,713,837
20,944,478
14,945,463
9,617,699
566,087
actual nss
as pct of
foundation
99.2
101.0
101.6
114.6
121.2
132.1
124.0
117.8
112.8
113.3
123.5
151.1
232.2
8
===PAGE 28===
General Fund- Income and Expense Summary
General Fund Income
State Aid
Chapter 70
Transportation Reimbursement
School Building Authority Aid
Local Receipts
Community Assessments
Interest Income
Miscellaneous Receipts
Appropriation from E&D
Fund Transfers
Received
12-13
13,727,675
895,675
948,213
8,063,263
12,315
136,681
450,000
376,742
Received
13-14
Received
14-15
Budgeted
15-16
Proposed
16-17
13,764,000
815,343
948,213
13,800,675
1,065,340
948,213
13,837,825
904,000
948,213
13,867,825
1,083,693
948,213
8,682,724
11,541
629,815
350,000
250,000
9,441,464
10,696
121,214
480,000
0
10,039,328
500,000
0
10,174,737
0
0
300,000
0
Total General Fund Income $24,610,564 $25,451,635 525867,602 $26,29,366 $26,374,468
Change
(Decrease)
30,000
179,693
0
135,409
0
(200,000)
0
$145,102
% Change
0.22%
19.88%
0.00%
1.35%
0.00%
0.00%
-40.00%
0.00%
0.55%
9
===PAGE 29===
Chapter 70 aid is determined in three basic steps
A district's Chapter 70 aid is determined in three basic steps:
1. It defines and calculates a foundation budget, an adequate
funding level for each district, given the specific grades,
programs, and demographic characteristics of its students.
2. It then determines an equitable local contribution, how
much of that "foundation budget" should be paid for by each
city and town's property tax, based upon the relative wealth
of the community.
3. The remainder is funded by Chapter 70 state aid.
Local Contribution + State Aid = a district's Net School
Spending (NSS) requirement. This is the minimum amount
that a district must spend to comply with state law.
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===PAGE 30===
Foundation budget rates reflect differences in the
cost of educating different types of students.
FY17 Foundation Budget Rates
PK/Half Day K
Kindergarten-Full
Elementary
Junior/Middle
High School
Limited English PK/Half Day K
Limited English Full Time
Vocational
Special Ed-In School
Special Ed-Tuitioned Out
Economically Disadvantaged Decile 1
Economically Disadvantaged Decile 2
Economically Disadvantaged Decile 3
Economically Disadvantaged Decile 4
• Economically Disadvantaged Decile 5
Economically Disadvantaged Decile 6
Economically Disadvantaged Decile 7
Economically Disadvantaged Decile 8
Economically Disadvantaged Decile 9
Economically Disadvantaged Decile 10
$3,631
$7,263
$7,307
$6,927
$8,638
MA $4,641
$9,283
$13,171
$25,277
$26,403
$3,775
$3,815
$3,855
$3,895
$3,935
$3,975
$4,015
$4,055
$4,095
$4,135
11
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===PAGE 31===
Office of School Finance
FY17 Chapter 70 Foundation Budget
832 MONTACHUSETT
Foundation Enrollment
1 Administration
2 Instructional Leadership
3 Classroom and Specialist Teachers
4 Other Teaching Services
5 Professional Development
6 instructional Equipment & Tech
7 Guidance and Psychological
8 Pupil Services
9 Operations and Maintenance
10 Employee Benelits Fixed Charges
11 Special Ed Tuition
12 Total
(1)
Pre-
School
0
.. Base Foundation Components --..
(4)
(2)
(3)
=- Kindergarten -
Halt-Day
Full-Day Elementary
0
(5)
(6)
Jr High/
High
Middle
School
0
0
(7)
ELL
PK
0
(8)
ELL
KHalf
0
(9)
ELL
KF - 12
0
(10)
Voca-
tional
1,500
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
546,000
986,130
9,947,835
695,010
310,965
1,832,490
0
0
549,030
739,545
2470,230
0
1,679,145
01
0
0
0 19,756,380
13 Wage Adjustment Factor
100.0%
14 Economically Disadvantaged Decile
* Total foundation enrollment does not include columns 11 through 13, because those columns represent increments above the base. The pupils are already counted in columns 1 to 10.
Total foundation enrollment assigns pupils in pre-kindergarten and half time kindergarten an enrollment count of .5.
Special education in-distict headcount is an assumed percentage, representing 3.75 percent of Kto 12 non-vocational enrollment and 4.75 percent of vocational enrollment.
Special education out-of district headcountis also an assumed percentage, representing 1 percent of non-vocational K-12 enrollment.
Economically disadvantaged headcounts are the number of pupils in columns 1 through 10 who are directly certifed as eligble for the Supplemental Nutrition
Assistance Program (SNAP); the Transitonal Assistance for Families with Dependent Children (TAFDC); the Department of Children and Families' (DCF) foster care program; and MassHealth (Medicaid).
Each component of the foundation budget represents the enrollment on line 1 multiplied by the appropriate state-wide foundation allotment.
The wage adjustment factor is applied to underiying rates in all functions exceptinstructional equipment, benefits and special education tuition.
The foundation budget shown on this page may differ from the final number used in the formula, due to rounding error.
- Incremental Costs Above The Base -..
(11)
(12)
(13)
Special Ed Special Ed Economically
In District Out of Dist Disadvantaged
71
0
364
178,370
0
588,578
549,547
28,393
24,783
0
0
199,249
225,725
0
1,794,644
0
0
0
0
1,120,800
0
24,688
0
0
173,100
113,772
1,432,340
Foundation Budget per Pupil
TOTAL*
1,500
724,370
986,130
11.65,213
1,244,557
364,026
1,857,273
549,030
739,545
2,842,579
2,018,641
0
22.983,364
15,322
12
===PAGE 32===
lea
district
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
832 Montachusett
Office of School Finance
Chapter 70 Preliminary FY17
Regional District Summary
lea
member city or town
11 Ashburnham
12 Ashby
15 Athol
21 Barre
97 Fitchburg
103 Gardner
125 Harvard
134 Holden
140 Hubbardston
162 Lunenburg
234 Petersham
235 Phillipston
241 Princeton
255 Royalston
282 Sterling
294 Templeton
328 Westminster
343 Winchendon
999 Total
foundation foundation
enrollment
budget
58
888,690
37
566,923
85
1,302,391
37
566,923
418
6,404,698
153
2,344,303
6
65
91,933
71
995,946
1,087,879
91
1,394,324
4
61,289
19
291,123
23
352,412
19
291,123
65
112
995,946
1,716,091
82
1,256,424
155
1,500
2,374,948
22,983,366
1/27/2016
minimum
chapter 70
contribution
aid
403,971
312,360
191,478
229,127
1,692,034
718,012
79,613
602,600
567,184
833,619
50,692
157,058
295,879
87,950
742,462
640,362
743,854
782,365
9,130,620
13,867,825
required
net school
spending
22,998,445
13
===PAGE 33===
Local Contribution
Establishing local ability to pay
• The foundation budget is a shared municipal-state
responsibility.
• Each community has a different target local share,
or ability to pay, based on its property values and
residents' incomes.
• Prior to this policy, required local contributions had
become less linked to ability to pay. A process was
established in 2007 to move each community from its
2006 baseline to its new target.
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14
===PAGE 34===
How is the required local contribution calculated?
Determining each community's target local share starts with the
local share of statewide foundation.
Calculate statewide
foundation budget.
Determine local share of
statewide foundation.
Statewide, determine
percentages that yield ½ from
property and ½ from income.
41% State Aid
$4.153B
Statewide
Foundation
Budget
$10.128B
59% Local
Contribution
$5.975B
Income Effort
1.4701%
$2.987B
Property Effort
0.3792%
$2.987B
Property and income percentages are applied uniformly across all
cities and towns to determine the combined effort yield from
property and income.
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15
===PAGE 35===
Individual communities' target local shares are based on
local property values and income, and foundation budget.
• To determine local effort, first apply this year's property
percentage (0.3792%) to the town's 2014 total equalized
property valuation
• Then apply this year's income percentage (1.4701%) to the
town's 2013 total residential income
Local Property Effort
+
+ Local Income Effort
= Combined Effort Yield (CEY)
• Target Local Share = CEY/Foundation budget
• Capped at 82.5% of foundation
• In FY17, 147 of 351 communities are capped.
1/27/2016
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16
===PAGE 36===
Getting Closer To the Target Contribution
Determining the Upcoming Year's Local Contribution
Preliminary Contribution
• Increase last year's required local contribution by the municipality's Municipal
Revenue Growth Factor (MRGF)
- Calculated annually by the Department of Revenue
- Quantifies the most recent annual percentage change in each community's local
revenues, such as the annual increase in the Proposition 2½ levy limit, that should be
available for schools
Required Contribution
• If the preliminary contribution is above the target, reduce by the effort reduction
percent (70% in FY17).
• If the preliminary contribution is below by less than 2.5%, the preliminary
contribution becomes the new requirement.
• If the preliminary contribution is below by more than 7.5%, an additional 2%
is added to the preliminary contribution. For those below by between 2.5 and
7.5%, 1% is added.
1/27/2016
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17
===PAGE 37===
Return to Index
Massachusetts Department of Elementary and Secondary Education
FY17 Determination of City and Town Total Required Contribution
162 Lunenburg
Effort Goal
1) 2014 equalized valuation
2) Property percentage
3) Local effort from property wealth
4) 2013 income
5) Income percentage
6) Local effort from income
7) Combined effort yield (row 3+ row 6)
8) Foundation budget FY17
9) Maximum local contribution (82.5% * row 8)
10) Target local contribution (lesser of row 7 or row 9)
11) Target local share (row 10 as % of row 8)
12) Target aid share (100% minus row 11)
1,183,701,600
0.3792%
4,488,296
368,099,000
1.4701%
5,411,329
9,899,625
16,932,749
13,969,518
9,899,625
58.46%
41.54%
FY17 Increments Toward Goal
13) Required local contribution FY16
14) Municipal revenue growth factor (DOR)
15) FY17 preliminary contribution (13 x 14)
16) Preliminary contribution pct of foundation (15/8)
If preliminary contribution is above the target share:
17) Excess local effort (15 - 10)
18) 70% reduction toward target (17 x 70%)
19) FY17 required local contribution (15 - 18), capped at 90% of foundation
20) Contribution as percentage of foundation (19 / 8)
If preliminary contribution is below the target share:
21) Shortfall from target local share (11 - 16)
22) Added increment toward target (13 × 1% or 2%)*
*1% if shortfall is between 2.5% and 7.5%; 2% if shortfall > 7.5%
23) Shortfall from target after adding increment (10 - 15 - 22)
24) FY17 required local contribution (15 + 22)
25) Contribution as percentage of foundation (24 / 8)
10,245,328
3.91%
10,645,920
62.87%
746,295
522,407
10,123,514
59.79
18
===PAGE 38===
FY17 Chapter 70
Apportionment of Local Contribution Across School Districts
162 Lunenburg
Lunenburg
Prior Year Data (for comparison purposes)
1 FY16 foundation enrollment
2 FY16 foundation budget
3 Each districts share of municipality's combined FY16 foundation
4 FY16 required contribution
1,647
15,341,250
92.79%
9,506,767
FY17 apportionment of contribution among community's districts
5 FY17 total unapportioned required contribution (municipal contribution' sheetrow 19 or 24)
6 FY17 foundation enrollment
7 FY17 foundation budget
8 Each districts share of municipalitys total FY17 foundation
9 FY17 Required Contribution
1,632
15,538,425
91.77%
9,289,895
10 Change FY17 to FY16 (9-4)
- 216,872
Montachusett
78
1,191,829
7.21%
738,561
91
1,394,324
8.23%
833,619
95,058
Combined Total for
All Districts
1,725
16,533,079
100.00%
10,245,328
10,123,514
1,723
16,932,749
100.00%
10,123,514
- 121,814
19
===PAGE 39===
Massachusetts Department of Elementary and Secondary Education
FY17 Chapter 70
Regional District Enrollment and Contributions by Member City or Town
LEA Member
District Total
11 ASHBURNHAM
12 ASHBY
15 ATHOL
21 BARRE
97 FITCHBURG
103 GARDNER
125 HARVARD
134 HOLDEN
140 HUBBARDSTON
162 LUNENBURG
234 PETERSHAM
235 PHILLIPSTON
241 PRINCETON
255 ROYALSTON
282 STERLING
294 TEMPLETON
328 WESTMINSTER
343 WNCHENDON
Foundation Enrollment
FY16
1,486
60
40
FY17 Change
1,500
58
37
14
8
6
5
4
155
-3
-7
-1
6
-2
-12
10
13
-1
2
1
13
-1
3
Required Minimum Contribution
FY16
FY17
8,952,868 9,130,620
417,743
403,971
330,632
312,360
194,163
191,478
239,207
229,127
1,682,053 1,692,034
717,159
718,012
105,952
79,613
706,376
602,600
473,306
567,184
738,561
833,619
59,905
50,692
158,673
157,058
279,658
295,879
101,757
87,950
717,038
742,462
546,063
640,362
714,231
743,854
770,391
782,365
Change
177,752
-13,772
-18,272
-2,685
-10,080
9,981
853
-26,339
-103,776
93,878
95,058
-9,213
-1,615
16,221
-13,807
25,424
94,299
29,623
11,974
===PAGE 40===
Massachusetts Department of Elementary and Secondary Education
FY17 Chapter 70 Summary
832 Montachusett
Aid Calculation FY17
Prior Year Aid
1 Chapter 70 FY16
Foundation Aid
2 Foundation budget FY17
3 Required district contribution FY17
4 Foundation aid (2 -3)
5 Increase over FY16 (4 - 1)
Minimum Aid
6 Minimum $20 per pupil increase
Non-Operating District Reduction to Foundation
7 Reduction to foundation
FY17 Chapter 70 Aid
8 sum of line 1, 5 minus 7
- 13,837,825
22,983,366
9,130,620
13,852,746
14,921
Comparison to FY16
Enrollment
Foundation budget
Required district contribution
Chapter 70 aid
Required net school spending (NSS)
Target aid share
C70% of foundation
Required NSS % of foundation
FY16
FY17
1,486
1,500
22,705,864 22,983,366
8,952,868
9,130,620
13,837,825 13,67,825
22,790,693
22,998,445
59.07%
60.94%
59.09%
60.34%
100.37%
100.07%
15,079
Five Year Trend
13,867,825
25
Millions
20
15
10
5
0
Foundation Budget
#FY13
# FY14
Required District Contribution
# FY15
* FY16
1/27/16
Change
14
277,502
177,752
30,000
207,752
Pct Chi
0.94%
1.22%
1.99%
0.22%
0.91%
C70 Aid
• FY17
21
===PAGE 41===
Education:
Chapter 70
Regional School Transportation
Charter Tuition Reimbursement
Offset Receipts:
School Choice Receiving Tuition
Total Estimated Receipts:
Estimated Charges:
Special Education
School Choice Sending Tuition
Charter School Sending Tuition
Total Estimated Charges:
Receipts Net of Charges:
FY2016 Cherry
Sheet Estimate
13,837,825
1,017,064
0
128,988
14,983,877
FY2017 Local Aid Estimates
Montachusett
FY2017
Governor's
FY2017 House
FY2017 Senate
Budget Proposal Budget Proposal Budget Proposal
13,867,825
1,083,693
0
107,121
15,058,639
FY2017
Conference
Committee
-
0
280,442
0
280,442
14,703,435
359,000
359,000
14,699,639
22
===PAGE 42===
Excess & Deficiency
• 41.06: Excess and Deficiency Funds
• (1) Every regional school district shall maintain an excess and deficiency fund on
its books of account. At the end of every fiscal year, any surplus or deficit in the
district's general fund shall be closed to the excess and deficiency fund.
• (2) On or before October 31 of each year, every regional school district shall
submit to the Department of Revenue the forms and schedules as the Department
of Revenue requires for the purpose of reviewing and certifying the balance in the
regional school district's excess and deficiency fund. At the discretion of the
Commissioner, the Department may withhold release of all or some part of the
quarterly state school aid for the regional school district if the regional school
district has not filed the required forms and schedules by such date.
• (3) A regional school committee may use all or part of the certified balance in the
excess and deficiency fund as a revenue source for its proposed budget. If the
certified balance exceeds five percent of the proposed budget, the regional school
committee shall use the amount in excess of five percent as a revenue source for
its proposed budget.
• Regulatory Authority:
603 CMR 41.00: M.G.L. c. 69, §1B; c. 71, §14B and §16D; c. 150E, §1.
Most Recently Amended by the Board of Education: May 19, 2009
23
===PAGE 43===
Excess & Deficiency
• FY17 Proposes using $300,000 from Excess &
Deficiency (FY16 used $500,000)
E&D balance as of 7/1/15 based on audited financial
statements is $1,051,986*
*Amount must be officially certified by DOR
24
===PAGE 44===
How a community's assessment is
calculated (FY17)
• Each community's assessment is made up of:
- FY17 Required Minimum Contribution (set by the
state)
- Transportation and Other Operating Expenses
above Minimum Net School Spending-
- Capital
- Bonds
25
===PAGE 45===
Transportation, Capital, and Bonds
• Transportation (Operating) costs are determined by taking
the total projected expenditures for pupil transportation and
subtracting estimated state aid transportation reimbursement
and any applicable additional school revenues applied to
reduce assessments.
• Capital (Capital) costs are determined by taking the amount
of projected capital expenditures less any applicable
additional school revenues applied to reduce assessments.
• Bonds (Capital) are the principal and interest portions of the
bond payments for school construction less SBA
reimbursements
26
===PAGE 46===
STUDENT ENROLLMENT AND SCHOOL ATTENDING CHILDREN COMPARISONS
FOUNDATION ENROLLMENT
SCHOOL ATTENDING CHILDREN (GR. 1-12)
COMMUNITIES
ASHBURNHAM
ASHBY
ATHOL
BARRE
FITCHBURGR
GARDNER
HARVARD
HOLDEN
HUBBARDSTON
LUNENBURG
PETERSHAM
PHILLIPSTON
PRINCETON
ROYALSTON
STERLING
TEMPLETON
WESTMINSTER
WINCHENDON
(Basis for Operational Apportionment)
(Basis for Capital Apportionment)
10/1/2014
10-01-15k
10/1/2014
10-01-15**
DIFF
60
40
92
38
412
157
77
61
78
19
21
20
64
99
83
152
TOTAL IN DISTRICT
TOTAL OUT-OF-DISTRICT
TOTAL ENROLLMENT
1,486
26
1,512
58
37
85
37
418
153
6
65
71
91
4
19
23
19
65
112
82
155
1,500
20
1,520
Enrollment figures used for
Enrollment figures
used for 2016-2017
Assessment
12)
(3)
(7)
(1)
(4)
(2)
(12)
10
13
(1)
2
(1)
1
13
(1)
3
14
(6)
8
**
1,045
482
1,551
787
5,853
2,509
1,029
2,672
617
1,627
128
224
473
116
1,226
963
1,220
1,625
24,147
1,066
464
1,570
826
5,966
2,619
1,033
3,117
628
1,704
124
213
486
126
1,205
1,049
1,172
1,518
24,886
DIFE
21
(18)
19
39
113
110
4
445
11
77
(4)
(11)
13
10
(21)
86
(48)
(107)
739
27
===PAGE 47===
ASSESSMENT RATIO PERCENTAGES
TRANSPORTATION & OTHER
OPERATING PERCENTAGES
CAPITAL PERCENTAGES *
COMMUNITIES
Ashburnham
10/1/2015
(2016-2017)
3.87
10/1/2015
(2016-2017)
INC/DEC
4.28
(0.05)
Ashby
Athol
Barre
Fitchburg
Gardner
Harvard
Holden
Hubbardston
Lunenburg
Petersham
Phillipston
Princeton
Royalston
Sterling
Templeton
Westminster
Winchendon
10/1/2014
(2015-2016)
3.86
2.47
5.66
2.47
27.84
10.18
0.40
4.33
4.73
6.06
0.27
1.27
1.53
1.27
4.40
7.46
5.46
10.33
2.47
5.67
2.47
27.86
10.19
0.40
4.33
4.73
6.07
0.27
1.27
1.53
1.27
4.33
7.47
5.47
10.33
INC/DEC
0.01
0.00
0.01
0.00
0.02
0.01
0.00
0.00
0.00
0.01
0.00
0.00
0.00
0.00
(0.07)
0.01
0.01
0.00
TOTALS
100.00
100.00
* Capital Percentages are used for Bonds and Capital cost.
(0.00)
10/1/2014
(2015-2016)
4.33
2.00
6.42
3.26
24.24
10.39
4.26
11.07
2.56
6.74
0.53
0.93
1.96
0.48
5.08
3.99
5.05
6.73
100.00
1.86
6.31
3.32
23.97
10.52
4.15
12.53
2.52
6.85
0.50
0.86
1.95
0.51
4.85
4.22
4.71
6.10
100.00
(0.14)
(0.11)
0.06
(0.27)
0.13
(0.11)
1.47
(0.04)
0.11
(0.03)
(0.07)
(0.01)
0.03
(0.23)
0.23
(0.34)
(0.63)
(0.00)
28
===PAGE 48===
COMMUNITIES
Ashburnham
Ashby
Athol
Barre
Fitchburg
Gardner
Harvard
Holden
Hubbardston
Lunenburg
Petersham
Phillipston
Princeton
Royalston
Sterling
Templeton
Westminster
Winchendon
Total
FOUNDATION
BUDGET
888,690
566,923
1,302,391
566,923
6,404,698
2,344,303
91,933
995,946
1,087,879
1,394,324
61,289
291,123
352,412
291,123
995,946
1,716,091
1,256,424
2,374,948
22,983,366
COMMUNITY ASSESSMENTS
FISCAL YEAR 2017
REQUIRED
TRANSPORT/
MINIMUM
OPERATING
CONTRIBUTION
ASSESS.
CAPITAL
ASSESS.
BONDS
PROPOSED
ASSESSMENT
FY 2017
403,971
312,360
191,478
229,127
1,692,034
718,012
79,613
602,600
567,184
833,619
50,692
157,058
295,879
87,950
742,462
640,362
743,854
782,365
29,128
18,591
42,676
18,591
209,691
76,696
3,011
32,590
35,601
45,687
2,032
9,559
11,516
9,559
32,590
56,224
41,171
77,750
752,661
1,498
651
2,209
1,162
8,390
3,682
1,453
4,386
880
2,396
175
301
683
179
1,698
1,477
1,649
2,135
10,975
4,769
16,181
8,513
61,470
26,977
10,642
32,133
6,462
17,566
1,281
2,205
5,000
1,307
12,437
10,819
12,078
15,640
445,572
336,371
252,544
257,393
1,971,584
825,367
94,718
671,709
610,127
899,267
54,180
169,122
313,077
98,994
789,187
708,882
798,751
877,890
9,130,620
35,000
256,456
10.174,737
APPROVED
ASSESSMENT
FY'2016
462,389
358,061
262,014
268,843
1,974,155
831,444
121,504
777,978
513,838
799,478
64,094
171,666
296,394
114,157
765,868
611,466
773,556
872,421
10,039,328
CHANGE
FY'16 ~ FY'17
(16,817)
(21,690)
(9,470)
(11,450)
(2,571)
(6,077)
(26,786)
(106,269)
96,288
99,789
(9,913)
(2,544)
16,683
(15,162)
23,319
97,416
25,195
5,468
29
135,409
===PAGE 49===
LUNENBURG
ASSESSMENT & ENROLLMENT HISTORY
2 YEAR COMPARISON FY 2016-2017
Fiscal
Year
Difference
FY 16 to FY 17
$
Foundation
Budget
Required
(Add')
(Add")
Minimum
Transportation/
Capital
Contribution Operating Assess
Assess
Bonds
Total
Assessment
2016 $ 1,191,829 $738,561 $ 43,367 $ - $ 17,550 $ 799,478
2017 $ 1,394,324 $833,619 $ 45,687 $ 2,396 $ 17,566 $ 899,267
Foundation School Attending
Enrollment
Children
TOWN'S
ASSESS
PER PUPIL
91
1627 $
10,250
1704 $
9,882
202,495 $ 95,058 $
2,320'$ 2,396 $
16 $ 99,789
30
===PAGE 50===
return to individual
district sheet
show
dollar
amounts
show
dollar per
pupil
amounts
lea district
830 MINUTEMAN
829 SOUTH MIDDLESEX
854 NORTH SHORE
818 FRANKLIN COUNTY
815 CAPE COD
860 PAT-FINDER
879 UPPER CAPE COD
806 BLUE HILLS
872 SOUTHEASTERN
853 NORTHEAST METROPOLITAN
873 SOUTH SHORE
851 NORTHERN BERKSHIRE
823 GREATER LAWRENCE
828 GREATER LOWELL
871 SHAWSHEEN VALLEY
855 OLD COLONY
801 ASSABET VALLEY
832 MONTACHUSETT
805 BLACKSTONE VALLEY
885 WHITTER
825 GREATER NEW BEDFORD
810 BRISTOL PLYMOUTH
821 GREATER FALL RIVER
876 SOUTHERN WORCESTER
878 TRI COUNTY
852 NASHOBA VALLEY
L
date
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
B/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
8/3/15
Massachusetts Department of Elementary and Secondary Education
Per Pupil Expenditures in Massachusetts School Districts, FY14
-Al dishics reporing --
fte pupils
he pupils
at the
tuitioned
district
out of dist
730,2
674.0
450.8
499.0
638.9
605.6
689.8
850.9
1,316.9
1,234.8
594,6
492.1
1,304.1
2,099.8
1,344.5
565.7
1,046.5
1,412.8
1,169.8
1,244.2
2,130.1
1,279.5
1,436.5
1,067.0
1,059.4
721.6
10
0.0
15.6
1.0
0.0
14.9
0.5
0.6
4.9
0.0
20
2.0
158.9
38,2
25.4
0.0
1.6
37.1
0.0
7.3
1.8
44
1.0
28.5
0.0
6,6
-expenditures per pupil-
total
pupils
total
expenditures
per pupil
731.2
674.0
466.4
500.0
638.9
620.5
690.3
851.5
1,321.8
1,234.8
596.6
494.1
1,463.0
2,138.0
1,369.9
565.7
1,048.1
1,449.9
1, 169.8
1,251.5
2,131.9
1,283.9
1,437.5
1,095.5
1,059.4
728.2
within the
district
outside
the district
total
expenditures
26,454.84
25,614.91
25,415.45
24, 197.59
23,211.69
23,040.51
21,296.54
21, 192.65
20,825.55
20,485.38
20,258.24
19,731.16
21,403.41
19,060.15
18,902.97
18,514.95
18,364.55
18,618.02
18,214.56
18,188.05
17,933.05
17,967.86
17,820.15
17,755.42
16,831.73
16,262.69
80,298.00
9,225.33
5,000.00
6,127.36
5,300.00
5,250.00
5,804.69
24,140.00
6,148.00
5,466.50
5,403.30
5,377.13
28,662.50
5,801.91
10,803.56
6,673.89
5,022.73
5,000.00
5,116.28
5,459.70
19,397,621
17,264,416
11,601,200
12,079,596
14,829,946
14,044,632
14,693,003
18,035,979
27,453,611
25,295,342
12,093,829
9,722,001
28,780,815
40,228,909
25,551,628
10,473,909
19,264,364
26,518,791
21,307,398
22,708,432
38,211,201
23,011,977
25,603,649
19,090,842
17,837,844
11,771, 193
26,528.48
25,614.91
24,873.93
24,159.19
23,211.69
22,634.38
21,284.95
21,181.42
20,769.87
20,485.38
20,271.25
19,676.18
19,67246
18,816.14
18,65218
18,514.95
18,380.27
18,290.08
18,214.56
18,144.97
17,923.54
17,923.50
17,811.23
17,428.60
16,837.69
16,164.78
31
===PAGE 51===
retum to individual
district sheet
show
dollar
amounts
lea district
.T:
876 SOUTHERN WORCESTER
830 MINUTEMAN
829 SOUTH MIDDLESEX
815 CAPE COD
818 FRANKLIN COUNTY
860 PATHFINDER
817 ESSEX NORTH SHORE
806 BLUE HILLS
879 UPPER CAPE COD
823 GREATER LAWRENCE
853 NORTHEAST METROPOLITAN
873 SOUTH SHORE
872 SOUTHEASTERN
851 NORTHERN BERKSHIRE
871 SHAWSHEEN VALLEY
855 OLD COLONY
828 GREATER LOWELL
801 ASSABET VALLEY
825 GREATER NEW BEDFORD
805 BLACKSTONE VALLEY
832 MONTACHUSETT
885 WHITTIER
821 GREATER FALL RIVER
878 TRI COUNTY
810 BRISTOL PLYMOUTH
852 NASHOBA VALLEY
date
2/20/16
2/25/16
2125/16
2/25/16
2/25/16
2/25/16
2125/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2125/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
2/25/16
Massachusetts Department of Elementary and Secondary Education
Per Pupil Expenditures in Massachusetts School Districts, FY16
--310 of 322 districs with accepled data
-expenditures per pupil..
fte pupils
at the
district
fte pupils
tuitioned
out of dist
675.6
676.4
633.1
490.3
603.4
1,097.0
849.0
706.5
1,314.9
1,238.4
589.2
1,376.4
496.6
1,367.7
556.5
2,122.9
1,077.7
2,092.3
1,188.1
1,416.0
1,272 1
1,442.7
1,041.8
1,306.5
127.8
1.8
0.0
2,0
2.4
13.0
17.0
1.0
4.0
147.0
0.0
1.0
4.0
4.0
21.0
0.0
27.8
2.0
2.0
0.0
49.4
5.9
1.5
0.0
5.4
6.8
total
pupils
677.4
676.4
635.1
492.7
616.4
1.114.0
850.0
710.5
1,461.9
1,238.4
590.2
1,380.4
500.6
1,388.7
556.5
2,150.7
1,079.7
2 094 3
1,188.1
1,465.4
1,278.0
1,444.2
1,041.8
1.311.9
734.6
within the
district
outside
the district
total
expenditures
28,226.88
25,757.56
24,552.02
24,333.88
22,674.13
21,905.46
21,354.33
21,405.21
22,259.51
20,309.02
20,257.67
20,048.20
19,790.59
19,508.76
19,290.69
19,131.19
18,669.82
18,592.08
18,348.63
18,715.00
18,295.68
18,102.13
17,805.51
17,567.62
17,111.12
21,102.22
5,000.00
4,958.33
6,990.38
5,427.88
5,000.00
5,000.00
5,335.01
5,000.00
6,795.25
10,000.00
5,607.90
5,272.99
20,584.50
5,000.00
5,676.96
13,445.93
5,033.33
4,962.96
8,351.18
0
19,108,065
17,422,416
15,553,883
11,942,802
13,772,446
24,122,561
18,134,830
15,142,779
30,053,277
25,150,695
11,940,819
27,621,522
9,868,005
26,799,891
10,735,271
40,760,200
20,161,629
38,910,212
21,800,005
26,780,882
23,353,264
26,123,486
18,549,779
22,978,898
12,510,259
total
expenditures
per pupil
28,207.95
25,757.56
24,490.45
24,239.50
22,343.36
21,654.00
21,335.09
21,312.85
20,557.68
20,309.02
20,231.82
20,009.80
19,712.36
19,298.55
19,290.69
18,952.06
18,673.36
18,579.10
18,348.63
18,275.48
18,273.29
18,088.55
17,805.51
17,515.74
17,030.03 32
===PAGE 52===
In Summary.....
• FY17 Budget increased by .55% from FY16
• Foundation Enrollment increased by 14 students
• Foundation Budget increased by $216/per pupil from $15,064
to $15,280
• FY17 Chapter 70 funding increased by $37,430
• FY17 Budget spending at 100.2% of required minimum net
school spending level
33