===PAGE 1=== Serving the Communities of: Ashburnham, Ashby, Athol, Barre, Fitchburg, Gardner, Harvard, Holden, Hubbardston, Lunenburg, Petersham, Phillipston, Princeton, Royalston, Sterling, Templeton, Westminster, Winchendon ===PAGE 2=== 1 FINAL PR OPOSED FY'2023 FY'2024 DIFF % Change Net School Spending 27,936,176 29,486,021 1,549,845 5.55% Transportation 2,315,720 2,399,080 83,360 3.60% Above Net School Spending 60,000 150,000 90,000 150.00% Capital Budget ~ Equipment 435,000 490,000 55,000 12.64% Vehicles 50,000 10,000 (40,000) -80.00% BONDS (Principal & Interest) 0 0 0 0.00% Total Budget $30,796,896 $32,535,101 $1,738,205 5.64% Less Revenues: Estimated Ch. 70 17,220,222 18,318,704 1,098,482 6.38% (1) REQUIRED MINIMUM CONTRIBUTION $10,715,954 $11,167,317 $451,363 4.21% Transportation & Other Operating Budget $2,375,720 $2,549,080 $173,360 7.30% Less: Estimated Transportation Aid 1,549,256 1,700,000 150,744 9.7% Regional Transportation Fund 75,000 75,000 0 0.0% Excess & Deficiency 375,000 250,000 (125,000) -33.3% (2) NET TRANSPORTATION & OTHER OPERATING $376,464 $524,080 $147,616 39.21% Capital Budget ~ (Equipment & Vehicles) $485,000 $500,000 $15,000 3.09% Less: Excess & Deficiency 225,000 200,000 (25,000) -11.1% (3) NET CAPITAL ASSESSMENT $260,000 $300,000 $40,000 15.38% BONDS $0 $0 $0 0.00% Less: School Building Authority Aid 0 0 0 0.0% (4) NET BONDS $0 $0 $0 0.00% TOTAL ASSESSMENT (All Budgets) $11,352,418 $11,991,397 $638,979 5.63% FISCAL YEAR 2024 BUDGET SUMMARY ===PAGE 3=== 2 General Fund Income Received 17-18 Received 18-19 Received 19-20 Received 20-21 Received 21-22 Approved 22-23 Proposed 23-24 Change (Decrease) % Change State Aid Chapter 70 14,144,811 14,733,748 15,425,797 15,445,809 15,489,639 17,220,222 18,318,704 1,098,482 7.09% Transportation Reimbursement 1,232,580 1,251,384 1,669,492 1,523,968 1,698,452 1,549,256 1,700,000 150,744 9.73% School Building Authority Aid 948,213 948,213 948,213 0 0 0 0 0 Local Receipts Community Assessments 10,314,076 10,541,157 10,696,192 10,982,765 10,527,334 11,352,418 11,991,397 638,979 5.63% Interest Income 0 139,658 96,238 12,832 14,673 0 0 0 0.00% Miscellaneous Receipts 0 87,750 33,699 142,612 276,220 0 0 0 0.00% Appropriation from E&D 256,000 225,000 250,000 525,000 550,000 600,000 450,000 (150,000) -25.00% Fund Transfers 0 0 0 350,000 340,000 75,000 75,000 0 0.00% Total General Fund Income $26,895,680 $27,926,910 $29,119,631 $28,982,986 $28,896,318 $30,796,896 $32,535,101 $1,738,205 5.64% General O&M Expenses Expended 17-18 Expended 18-19 Expended 19-20 Expended 20-21 Expended 21-22 Approved 22-23 Proposed 23-24 Change (Decrease) % Change District Leadership 974,831 919,738 1,028,117 1,012,512 928,604 1,164,402 1,171,797 7,395 0.64% Instruction 13,814,713 14,160,261 14,435,156 15,042,887 15,348,625 15,955,069 16,993,242 1,038,173 6.51% Student Services 2,920,223 2,987,800 2,918,437 3,155,104 3,379,194 3,542,380 3,716,631 174,251 4.92% Operations & Maintenance 3,205,088 3,313,989 3,618,857 3,692,022 3,527,447 3,735,908 4,010,265 274,357 7.34% Fixed Charges 4,137,819 4,501,454 4,663,225 4,730,862 4,792,513 5,547,087 5,776,116 229,029 4.13% Fixed Assets 285,266 334,438 293,776 368,137 197,577 450,000 460,000 10,000 2.22% Transfer to Reserves 40,000 40,000 40,000 85,000 35,000 35,000 40,000 5,000 14.29% Tuition 317,035 300,562 268,192 299,776 321,179 367,050 367,050 0 0.00% Total Expenses $25,694,974 $26,558,241 $27,265,759 $28,386,301 $28,530,138 $30,796,896 $32,535,101 $1,738,206 5.64% Debt Service Expended 17-18 Expended 18-19 Expended 19-20 Expended 20-21 Expended 21-22 Approved 22-23 Proposed 23-24 Change (Decrease) % Change Principal 1,068,000 1,104,000 1,143,000 0 0 0 0 0 0.00% Interest 133,263 90,329 45,949 0 0 0 0 0 0.00% Total Expense $1,201,263 $1,194,329 $1,188,949 $0 $0 $0 $0 $0 0.00% Total General Fund Expenses $26,896,237 $27,752,571 $28,454,708 $28,386,301 $28,530,138 $30,796,896 $32,535,101 $1,738,206 5.64% 17-18 18-19 19- 20 20- 21 21- 22 22- 23 23- 24 Change (Decrease) Change (Decrease) Foundation Enrollment 1,496 1,487 1,474 1,470 1,461 1,467 1,465 (2) -0.14% General Fund- Income and Expense Summary ===PAGE 4=== 3 FY22 FY23 FY24 Increase/ Percentage Actual Approved Proposed Decrease Incr/Decr Function Code Function Description Expenditures Budget Budget FY 23 to FY 24 FY23 to FY24 1100 School Committee 46,108 56,050 53,550 (2,500) -4.46% 1200 Superintendent's Office 329,671 351,628 328,366 (23,262) -6.62% 1400 Finance and Legal 528,955 571,724 604,881 33,157 5.80% 1450 District Technology 23,869 185,000 185,000 - 0.00% FUNCTION 1000 DISTRICT LEADERSHIP 928,604 1,164,402 1,171,797 7,395 0.64% 2100 Curriculum Supervision 1,014,658 1,034,134 1,071,110 36,976 3.58% 2200 Principal's Office 460,161 493,848 507,534 13,686 2.77% 2250 Building Technology 236,686 255,727 272,873 17,147 6.71% 2300 Teaching Services 10,743,762 11,120,693 11,567,760 447,066 4.02% 2320 Medical/Therapeutic Services - 500 500 - 0.00% 2350 Professional Development 142,916 178,100 230,000 51,900 29.14% 2400 Textbooks and Instructional Materials 895,241 880,767 1,318,072 437,305 49.65% 2450 Instructional Technology 371,439 500,000 515,000 15,000 3.00% 2700 Student Services 1,357,907 1,347,666 1,358,866 11,200 0.83% 2800 P sychological Services 125,855 143,634 151,528 7,894 5.50% FUNCTION 2000 INSTRUCTION 15,348,625 15,955,069 16,993,242 1,038,173 6.51% 3200 Health Services 236,130 248,713 252,463 3,750 1.51% 3300 Student Transportation 2,426,934 2,511,154 2,641,080 129,926 5.17% 3510 Athletic Services 407,144 421,051 446,671 25,620 6.08% 3520 Student Activities 191,068 226, 680 239,444 12,764 5.63% 3600 Security 117,918 134,782 136,973 2,191 1.63% FUNCTION 3000 STUDENT SERVICES 3,379,194 3,542,380 3,716,631 174,251 4.92% 4110 Custodial Services 796,892 837,931 909,213 71,282 8.51% 4120 Heating of Building 178,781 175,000 189,145 14,145 8.08% 4130 Utilities 1,360,160 1,357,003 1,407,111 50,108 3.69% 4210 Maintenance of Grounds 33,962 105,000 105,000 - 0.00% 4220 Maintenance of Buildings 329,811 364,772 402,276 37,504 10.28% 4230 Maintenance of Equipment 329,319 441,202 435,020 (6,182) -1.40% 4300 E xtraordinary Maintenance 65,057 100,000 100,000 - 0.00% 4400 Networking & Telecomm 257,784 220,000 280,000 60,000 27.27% 4450 Technology Maintenance 175,681 135,000 182,500 47,500 35.19% FUNCTION 4000 OPERATIONS & MAINT 3,527,447 3,735,908 4,010,265 274,357 7.34% 5100 Employee Retirement 291,700 338,973 368,736 29,763 8.78% 5200 Employee Benefits 2,991,360 3,478,350 3,662,971 184,621 5.31% 5250 Retired Employee Benefits 1,322,550 1,510,764 1,541,909 31,145 2.06% 5260 Other Non-Employee Insurance 132,230 170,500 146,500 (24,000) -14.08% 5500 Fixed Charges 54,673 48,500 56,000 7,500 15.46% FUNCTION 5000 FIXED CHARGES 4,792,513 5,547,087 5,776,116 229,029 4.13% 7000 Acquisition of Fixed Assets 197,577 450,000 460,000 10,000 5.06% F UNCTION 7000 FIXED ASSETS 197,577 450,000 460,000 10,000 5.06% 8100 Long Term Debt - Principal - - - - 0.00% 8200 Long Term Debt - Interest - - - - 0.00% FUNCTION 8000 DEBT RETIREMENT - - - - 0.00% 9000 Tuition to other districts 321,179 367,050 367,050 - - FUNCTION 9000 TUITION 321,179 367,050 367,050 - 0.00% Transfer to Compensated Absence Fund - - - - 0.00% Transfer to OPEB Fund 10,000 10,000 15,000 5,000 50.00% Transfer to Stabilization Fund 25,000 25,000 25,000 - 0.00% Total 28,530,138$ 30,796,896$ 32,535,101$ 1,738,206$ 5.64% SUMMARY BY FUNCTION CODE 2022 - 2024 ===PAGE 5=== Massachusetts Department of Elementary and Secondary Education Office of School Finance FY24 Chapter 70 Foundation Budget 832 6 8 9 10 11 12 13 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Junior/ High Special Ed Special Ed English learners English learners English learners Pre-school Half-Day Full-Day Elementary Middle School Vocational In-District Tuitioned-Out PK-5 6-8 High School/Voc Low income TOTAL Foundation Enrollment 0 0 0 0 0 0 1,465 72 0 0 0 10 559 1,465 1 Administration 0 0 0 0 0 0 648,512 219,972 0 0 0 1,146 41,763 911,393 2 Instructional Leadership 0 0 0 0 0 0 1,171,282 0 0 0 0 2,006 197,858 1,371,146 3 Classroom & Specialist Teachers 0 0 0 0 0 0 11,815,298 725,852 0 0 0 14,038 1,931,524 14,486,712 4 Other Teaching Services 0 0 0 0 0 0 825,469 677,718 0 0 0 2,006 0 1,505,192 5 Professional Development 0 0 0 0 0 0 369,341 35,014 0 0 0 573 93,705 498,634 6 Instructional Materials, Equipment & Technology 0 0 0 0 0 0 2,176,507 30,562 0 0 0 1,432 14,366 2,222,867 7 Guidance & Psychological Services 0 0 0 0 0 0 652,086 0 0 0 0 860 78,215 731,161 8 Pupil Services 0 0 0 0 0 0 878,370 0 0 0 0 287 406,421 1,285,078 9 Operations & Maintenance 0 0 0 0 0 0 2,933,970 245,719 0 0 0 3,438 0 3,183,127 10 Employee Benefits/Fixed Charges* 0 0 0 0 0 0 2,688,129 280,683 0 0 0 3,215 318,686 3,290,712 11 Special Education Tuition* 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12 Total 0 0 0 0 0 0 24,158,963 2,215,521 0 0 0 28,999 3,082,538 29,486,021 13 Wage Adjustment Factor 100.0% Foundation Budget per Pupil 20,127 *The wage adjustment factor is applied to underlying rates in all functions except instructional equipment, benefits and special education tuition. 14 Low-income percentage 39.62% English learner foundation budget as % total foundation budget 0.1% 15 Low-income group 7 Low-income foundation budget as % total foundation budget 10.5% Total foundation enrollment (column 14) does not include incremental costs above the base. The pupils are already counted in columns 1 to 7. Low-income group Low-income % Total foundation enrollment assigns pupils in pre-kindergarten and half-time kindergarten an enrollment count of .5. Group 1 0-5.99% Special education in-district enrollment is an assumed percentage, representing 3.90 percent of K-12 non-vocational enrollment and Group 2 6-11.99% 4.90 percent of vocational enrollment. Group 3 12-17.99% Special education tuitioned-out enrollment is also an assumed percentage, representing 1 percent of non-vocational K-12 enrollment. Group 4 18-23.99% Low-income enrollment is based on: (1) participation in Supplemental Nutrition Assistance Program (SNAP), Group 5 24-29.99% the Transitional Assistance for Families with Dependent Children (TAFDC), MassHealth (Medicaid), or foster care; Group 6 30-35.99% (2) homeless designation through the McKinney-Vento Homeless Education Assistance program; Group 7 36-41.99% or (3) verification as low income through a supplemental data collection process. Group 8 42-47.99% Low-income and English learner foundation budget increments are based on the number of students attending school in the district Group 9 48-53.99% or district residents who attend charter schools. Group 10 54-69.99% The low-income percentage is the ratio of the low-income enrollment to: Group 11 70-79.99% the total students attending school in the district and the total resident students attending charter schools. Group 12 80%+ Each component of the foundation budget represents the enrollment in row 10 multiplied by the appropriate statewide foundation allotment. The foundation budget shown on this page may differ from the final number used in the formula, due to rounding error. Montachusett Incremental Costs Above the Base ------ Kindergarten ------ Base Foundation Components ===PAGE 6=== Massachusetts Department of Elementary and Secondary Education FY24 Chapter 70 Summary 832 Montachusett Aid Calculation FY24 Comparison to FY23 FY23 FY24 Change Pct Chg Prior Year Aid Enrollment 1,467 1,465 -2 -0.14% 1 Chapter 70 FY23 17,220,222 Foundation budget 27,936,176 29,486,021 1,549,846 5.55% Required district contribution 10,715,954 11,167,317 451,363 4.21% Foundation Aid Chapter 70 aid 17,220,222 18,318,704 1,098,482 6.38% 2 Foundation budget FY24 29,486,021 Required net school spending (NSS) 27,936,176 29,486,021 1,549,845 5.55% 3 Required district contribution FY24 11,167,317 4 Foundation aid (2 -3) 18,318,704 Target aid share 57.70% 56.65% 5 Increase over FY23 (4 - 1) 1,098,482 C70 % of foundation 61.64% 62.13% Minimum Aid Required NSS % of foundation 100.00% 100.00% 6 Minimum $30 per pupil increase 43,950 7 Minimum aid amount (if line 6 - line 5 > 0, then line 6 - line 5, otherwise 0) 0 Subtotal 8 Sum of 1,5,7 18,318,704 Minimum Aid Adjustment 9 Minimum aid adjustment 17,264,172 10 Aid adjustment increment (if line 9 - line 8 > 0, then line 9 - line 8, otherwise 0) 0 Non-Operating District Reduction to Foundation 11 Reduction to foundation 0 FY24 Chapter 70 Aid 12 Sum of 1,5,7,10 minus 11 18,318,704 Note on Minimum Aid Adjustment on lines 9 and 10: The minimum aid adjustment is the sum of (a) the greater of foundation aid or base aid determined based on the FY21 base and incremental rates, inflated to FY24, and (b) foundation enrollment multiplied by $30. The aid adjustment increment (line 10) is the line 9 amount less the line 8 amount if the difference is positive. Otherwise, the increment is zero. 0 5,000,000 10,000,000 15,000,000 20,000,000 25,000,000 30,000,000 35,000,000 F Y20 F Y21 F Y22 F Y23 F Y24 Five Year Trend C70 Aid Required District Contribution Foundation Budget ===PAGE 7=== 832 Montachusett 49 Massachusetts Department of Elementary and Secondary Education Office of School Finance FY24 Chapter 70 Regional District Enrollment and Contributions by Member City or Town 2 832 Montachusett LEA Member FY23 FY24 Change FY23 FY24 Change Total 1,467 1,465 -2 10,715,954 11,167,317 451,363 11 Ashburnham 67 72 5 548,196 603,063 54,867 12 Ashby 34 37 3 337,357 374,166 36,809 15 Athol 114 111 -3 327,378 321,631 -5,747 21 Barre 50 42 -8 349,848 316,705 -33,143 97 Fitchburg 375 363 -12 1,655,228 1,661,077 5,849 103 Gardner 177 173 -4 1,062,724 1,014,928 -47,796 125 Harvard 8 6 -2 122,883 95,809 -27,074 134 Holden 107 130 23 1,156,707 1,450,171 293,464 140 Hubbardston 46 40 -6 480,261 427,077 -53,184 162 Lunenburg 94 97 3 1,012,282 1,127,113 114,831 234 Petersham 8 11 3 90,327 124,676 34,349 235 Phillipston 21 22 1 212,584 227,132 14,548 241 Princeton 26 25 -1 385,080 401,498 16,418 255 Royalston 8 10 2 53,753 71,651 17,898 282 Sterling 62 61 -1 948,973 983,550 34,577 294 Templeton 87 83 -4 570,693 545,212 -25,481 328 Westminster 73 74 1 742,053 771,335 29,282 343 Winchendon 109 106 -3 659,627 650,523 -9,104 The table below presents the minimum required local contribution for each member to the selected regional district. Required Minimum Contribution to Regional DistrictFoundation Enrollment in Regional District Note: A city or town might belong to more than one regional district (e.g., a regional district and a vocational district) and therefore be required to contribute to multiple districts. See the regional allocation tab for a full list of minimum required contributions for each city or town. Foundation enrollments are presented as whole numbers. The change column reflects differences prior to rounding. ===PAGE 8=== 7 COMMUNITIES 10-01-21* 10-01-22** DIFF 10-01-21* 10-01-22** DIFF ASHBURNHAM 67 72 5 1,014 1,054 40 ASHBY 34 37 3 456 463 7 ATHOL 114 111 (3) 1,609 1,770 161 BARRE 50 42 (8) 709 704 (5) FITCHBURG 375 363 (12) 6,134 6,097 (37) GARDNER 177 173 (4) 2,481 2,578 97 HARVARD 8 8 0 1,024 999 (25) HOLDEN 107 130 23 3,290 3,644 354 HUBBARDSTON 46 40 (6) 519 509 (10) LUNENBURG 94 97 3 1,683 1,654 (29) PETERSHAM 8 11 3 130 149 19 PHILLIPSTON 21 22 1 151 197 46 PRINCETON 26 25 (1) 441 463 22 ROYALSTON 8 10 2 150 129 (21) STERLING 62 61 (1) 1,021 1,086 65 TEMPLETON 87 83 (4) 984 1,122 138 WESTMINSTER 73 74 1 1,205 1,240 35 WINCHENDON 109 106 (3) 1,358 1,488 130 _______ _______ _______ _______ _______ _______ TOTAL IN DISTRICT 1,467 1,465 (2) 24,359 25,346 987 TOTAL OUT-OF-DISTRICT 10 19 9_______ _______ _______ TOTAL ENROLLMENT 1,477 1,484 8 * Enrollment figures used for 2022-2023 Assessment ** Enrollment figures used for 2023-2024 Assessment STUDENT ENROLLMENT AND SCHOOL ATTENDING CHILDREN COMPARISONS FOUNDATION ENROLLMENT SCHOOL ATTENDING CHILDREN (GR. 1-12) (Basis for Operational Apportionment) (Basis for Capital Apportionment) ===PAGE 9=== 8 10/1/2021 10/1/2022 10/1/2021 10/1/2022 COMMUNITIES (2022-2023) (2023-2024) INC/DEC (2022-2023) (2023-2024) INC/DEC Ashburnham 4.57% 4.91% 0.34% 4.16% 4.16% 0.00% Ashby 2.32% 2.53% 0.21% 1.87% 1.83% -0.04% Athol 7.77% 7.58% -0.19% 6.61% 6.98% 0.37% Barre 3.41% 2.87% -0.54% 2.91% 2.78% -0.13% Fitchburg 25.59% 24.78% -0.81% 25.18% 24.06% -1.12% Gardner 12.07% 11.81% -0.26% 10.19% 10.17% -0.02% Harvard 0.55% 0.55% 0.00% 4.20% 3.94% -0.26% Holden 7.31% 8.87% 1.56% 13.51% 14.38% 0.87% Hubbardston 3.14% 2.73% -0.41% 2.13% 2.01% -0.12% Lunenburg 6.41% 6.62% 0.21% 6.91% 6.53% -0.38% Petersham 0.55% 0.75% 0.20% 0.53% 0.59% 0.06% Phillipston 1.43% 1.50% 0.07% 0.62% 0.78% 0.16% Princeton 1.77% 1.71% -0.06% 1.81% 1.83% 0.02% Royalston 0.55% 0.68% 0.13% 0.62% 0.51% -0.11% Sterling 4.23% 4.16% -0.07% 4.19% 4.28% 0.09% Templeton 5.93% 5.67% -0.26% 4.04% 4.43% 0.39% Westminster 4.98% 5.05% 0.07% 4.95% 4.89% -0.06% Winchendon 7.43% 7.24% -0.19% 5.57% 5.87% 0.30% ________ ________ _____ ________ ________ TOTALS 100.00% 100.00% -0.01% 100.00% 100.00% 0.00% * Capital Percentages are used for Bonds and Capital cost. TRANSPORTATION & OTHER OPERATING PERCENTAGES CAPITAL PERCENTAGES * ASSESSMENT RATIO PERCENTAGES ===PAGE 10=== 9 (1) (2) (3) (4) FY2024 REQUIRED TRANSPORT/ PROPOSED FY 2023 APPROVED FOUNDATION FOUNDATION MINIMUM OPERATING CAPITAL ASSESSMENT FOUNDATION ASSESSMENT CHANGE COMMUNITIES ENROLLMENT BUDGET CONTRIBUTION ASSESS. ASSESS. BONDS FY'2024 ENROLLMENT FY2023 FY'23 ~ FY'24 Ashburnham 72 1,451,123 603,063 25,757 12,480 0 641,300 67 576,224 65,076 Ashby 37 745,716 374,166 13,236 5,485 0 392,887 34 350,957 41,930 Athol 111 2,237,149 321,631 39,708 20,960 0 382,300 114 373,827 8,473 Barre 42 846,489 316,705 15,025 8,338 0 340,067 50 370,256 (30,189) Fitchburg 363 7,316,080 1,661,077 129,857 72,180 0 1,863,115 375 1,817,045 46,070 Gardner 173 3,486,727 1,014,928 61,888 30,525 0 1,107,341 177 1,134,654 (27,313) Harvard 8 120,927 95,809 2,862 11,829 0 110,500 8 135,872 (25,372) Holden 130 2,620,084 1,450,171 46,505 43,156 0 1,539,832 107 1,219,380 320,452 Hubbardston 40 806,180 427,077 14,309 6,025 0 447,411 46 497,609 (50,198) Lunenburg 97 1,954,986 1,127,113 34,700 19,577 0 1,181,390 94 1,054,376 127,014 Petersham 11 221,699 124,676 3,935 1,764 0 130,375 8 93,768 36,607 Phillipston 22 443,399 227,132 7,870 2,332 0 237,334 21 219,587 17,747 Princeton 25 503,862 401,498 8,943 5,379 0 415,820 26 396,361 19,459 Royalston 10 201,545 71,651 3,577 1,527 0 76,755 8 57,408 19,347 Sterling 61 1,229,424 983,550 21,822 12,859 0 1,018,231 62 975,792 42,439 Templeton 83 1,672,823 545,212 29,692 13,285 0 588,189 87 603,535 (15,346) Westminster 74 1,491,432 771,335 26,472 14,682 0 812,489 73 773,660 38,829 Winchendon 106 2,136,376 650,523 37,920 17,617 0 706,060 109 702,108 3,952 Total 1,465 29,486,021 11,167,317 524,080 300,000 0 11,991,397 1467 11,352,418 638,978 COMMUNITY ASSESSMENTS FISCAL YEAR 2024 ===PAGE 11=== 10 Staffing Analysis by F.T.E.* 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 District Salaries School Committee Secretary 0.10 0.10 0.10 0.10 0.10 Superintendent 1.00 1.00 1.00 1.00 1.00 Superintendent Office Secretary 1.00 1.00 1.00 1.00 1.00 District Treasurer 0.10 0.10 0.10 0.10 0.10 Business/HR Manager 1.00 1.00 1.00 1.00 1.00 Business Office Staff 4.50 5.00 5.00 5.00 5.00 Inventory Assistant 0.00 0.00 0.00 0.00 0.00 Coordinators/Supervisors 6.00 6.40 6.40 6.40 6.40 Secretaries to Coordinators/Supervisors 5.40 3.60 4.60 4.60 4.60 Principal 1.00 1.00 1.00 1.00 1.00 Assistant Principal 0.80 0.80 0.80 0.80 0.80 Principal Secretary 1.30 1.00 1.00 1.00 1.00 Co-op Students 2.90 2.90 3.00 3.00 3.00 Data Accountability & Analysis 1.00 1.00 1.00 1.00 1.00 Director of Technology 1.00 1.00 1.00 1.00 1.00 Technology Office Staff 2.50 2.00 2.00 2.00 2.00 Teachers - Sped 6.00 6.00 6.00 6.00 7.00 Teachers 106.00 105.00 107.00 107.00 109.00 Teaching Assistant 2.00 1.00 2.00 2.00 2.00 Paraprofessionals 3.00 3.00 3.00 3.00 3.00 Speech Therapist 1.00 1.00 1.00 1.00 1.00 Media Communication Specialist 1.00 1.00 1.00 1.00 1.00 Media Communication Support 1.50 1.00 1.00 1.00 1.00 Librarian 1.00 1.00 1.00 1.00 1.00 Director of Student Support Services 0.00 1.00 1.00 1.00 1.00 Student Services Team Leader 1.00 1.00 1.00 1.00 1.00 Student Services Guidance Counselors 8.00 8.00 8.00 8.00 8.00 Dean of Admissions 1.00 1.00 1.00 1.00 1.00 Communications Specialist 0.00 0.00 0.00 0.00 1.00 Career Coach 0.00 0.00 0.00 0.00 0.00 Student Services Secretary Salaries 2.00 2.00 2.00 2.00 2.00 Student Services Special Needs Secretaries 1.00 1.00 1.00 1.00 1.00 Psychological Salaries 1.00 1.00 1.00 1.00 1.00 Psychological Part-Time 0.50 0.50 0.50 0.50 0.50 Nurse 3.00 3.00 3.00 3.00 3.00 Nurse Assistant 0.00 0.00 0.00 0.00 0.00 Security Salaries 1.50 1.50 1.50 1.50 1.50 School Resource Officer 1.00 0.00 1.00 1.00 1.00 Director of Facilities 1.00 1.00 1.00 1.00 1.00 Custodial Salaries 11.50 11.00 11.00 11.50 11.50 Maintenance of Building Salaries 2.00 2.00 2.00 2.00 2.00 Salaries from Revolving/Special Revenue Funds Food Services 10.50 10.50 10.50 10.50 10.50 Day Care 2.50 2.50 2.50 3.00 3.50 Practical Nursing 4.00 4.00 4.00 4.00 4.00 Continuing and Post Graduate Studies 2.00 2.00 2.00 3.00 3.00 Para Professionals 7.00 7.00 7.00 7.00 7.00 Teaching Assistant 0.00 1.50 1.50 2.50 1.00 Teachers 2.00 1.00 0.00 0.00 0.00 Teachers - Sped 1.00 1.00 1.00 1.00 1.00 District Total 216.20 210.40 214.50 217.50 220.50 F.T.E.= Full Time Equivalent includes all staff regardless of funding sourc District Staffing Profile ===PAGE 12=== 11 SUPPLEMENTAL INFORMATION ===PAGE 13=== 12 EXPENDED EXPENDED APPROVED PROPOSED % change School Committee F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 1110 Salaries & Wages 0.1 2,500 0.1 2,000 0.1 2,000 0.1 2,000 0.00% Supplies & Materials 0 0 50 50 0.00% Dues 5,335 12,663 22,500 20,000 -11.11% Travel 513 7,101 9,500 9,500 0.00% Other Costs 15,629 24,344 22,000 22,000 0.00% Total School Committee 0.1 23,977 0.1 46,108 0.1 56,050 0.1 53,550 -4.46% Notes: Salaries & wages are amounts paid to school committee secretary and technology specialist that assists at school committee meetings. Dues represent amounts paid for institutional memberships to M.A.S.C, NEASC, M.A.R.S., Chamber of Commerce, etc. Travel is reimbursement for committee members travel to meetings and for professional development opportunities Other costs represent amounts paid for variable costs such as school committee and subcommittee meeting meals; legal advertisements;retiree EXPENDED APPROVED PROPOSED PROPOSED % change Superintendent's Office F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 1210 Salaries & Wages 2.0 278,625 2.0 290,303 2.0 286,075 2.0 260,366 -8.99% Contracted Services 1,517 0 4,000 8,000 100.00% Supplies & Materials 0 158 1,500 1,500 0.00% Dues 8,149 9,027 15,553 15,000 -3.56% Travel 6,323 1,939 9,500 9,500 0.00% Other Costs 42,795 28,244 35,000 34,000 -2.86% Total Superintendent's Office 2.0 337,409 2.0 329,671 2.0 351,628 2.0 328,366 -6.62% Notes: Salaries & Wages are for Superintendent-Director and Administrative Assistant. Dues are for memberships to M.A.S.S., Worcester County Superintendents, NASSP, MAVA, etc. Other costs represent amounts paid for variable costs such as personnel ads; school postage EXPENDED APPROVED PROPOSED PROPOSED % change Business and Finance F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 1410 Salaries & Wages 6.1 439,521 6.1 453,787 6.1 454,824 6.1 487,381 7.16% Stipends 0 0 0 0 0.00% Supplies & Materials 10,813 3,480 4,500 4,500 0.00% Dues 525 2,689 2,400 3,000 25.00% Contract Services: Audit 37,500 34,000 40,000 40,000 0.00% Total for Business and Finance 6.1 488,358 6.1 493,955 6.1 501,724 6.1 534,881 6.61% Notes: Salaries & Wages are for Business/HR Manager, Treasurer and business office personnel Dues are for MASBO; SHRM; and MAPPO EXPENDED APPROVED PROPOSED PROPOSED % change Legal Services for School Committee F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 1430 Legal Services 35,000 35,000 70,000 70,000 0.00% Total Legal Services for School Committee 35,000 35,000 70,000 70,000 0.00% Notes: Retainer and expenses for legal services EXPENDED APPROVED PROPOSED PROPOSED % change District Wide Information Technology F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 1450 Hardware 21,177 9,430 110,000 110,000 0.00% Software 106,461 14,439 75,000 75,000 0.00% Total District Wide Information Technology 127,638 23,869 185,000 185,000 0.00% Notes: Computers, servers, printers and software used for District operations Software includes Infinite Visions, Heartland, School Dude, Teach Point TOTAL ADMINISTRATION 8.2 1,012,382 8.2 928,604 8.2 1,164,402 8.2 1,171,797 0.64% MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION ===PAGE 14=== 13 MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION EXPENDED APPROVED PROPOSED PROPOSED % change Curriculum Directors (Supervisory) F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 2110 Salaries & Wages 4.0 336,794 4.0 339,157 4.0 331,175 4.0 347,055 4.80% Supplies & Materials 25 457 4,000 2,000 -50.00% Dues 683 613 750 750 0.00% Total Curriculum Directors (Supervisory) 4.0 337,502 4.0 340,226 4.0 335,925 4.0 349,805 4.13% Notes: Salaries & Wages are for the Academic and Vocational Directors and their Administrative Assistants EXPENDED APPROVED PROPOSED PROPOSED % change Directors (Non-Supervisory) F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 2120 Salaries & Wages 7.0 603,269 7.0 680,761 7.0 717,715 7.0 737,955 2.82% Stipends 88,400 87,240 91,800 91,800 0.00% Dues 683 613 750 750 0.00% Total Directors (Non-Supervisory) 7.0 692,352 7.0 768,614 7.0 810,265 7.0 830,505 2.50% Notes: Salaries & Wages are for Coop Coordinator, Development Coordinator, Dean of Students and Academic Assessment Coordinator, Vet Clinic Manager, and dean of students' office assistants Stipends are for department liaisons paid per teachers' contract EXPENDED APPROVED PROPOSED PROPOSED % change School Leadership F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 2210 Salaries & Wages 3.8 296,048 3.8 305,428 3.8 308,426 3.8 320,186 3.81% Student Wages 2.9 26,570 3.0 42,305 3.0 57,648 3.0 57,648 0.00% Supplies & Materials 22,555 16,806 32,700 23,000 -29.66% Dues 5,091 1,440 6,000 2,500 -58.33% Total School Leadership 6.7 350,263 6.8 365,979 6.8 404,774 6.8 403,334 -0.36% Notes: Salaries & Wages includes Principal, Assistant Principal, Administrative Assistant and Receptionist Dues are for NASSP;MSSAA Supplies and Materials are for MCAS testing items, student handbooks which account for approximately $11,000 of the expenses, staff events, etc. EXPENDED APPROVED PROPOSED PROPOSED % change Admin Technology F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 2250 Salaries & Wages 3.0 229,885 3.0 236,686 3.0 240,158 3.0 257,304 7.14% Supplies & Materials 4,544 0 15,569 15,569 0.00% Total Admin Technology 3.0 234,428 3.0 236,686 3.0 255,727 3.0 272,873 6.71% Notes: Salaries & Wages are for Technology Director and technology office staff Increase in supplies is due to memory and hard drive upgrades EXPENDED APPROVED PROPOSED PROPOSED % change Teaching Services - Academics F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 2305,2410,2415,2420,2430,2440 Salaries & Wages 45.0 3,571,826 46.0 3,779,763 46.0 3,992,843 46.0 4,151,765 3.98% Stipends 0 0 0 0 0.00% Textbooks 1,944 49,721 49,046 51,125 4.24% Supplies & Materials 55,269 215,145 93,284 103,783 11.25% Total Teaching Services - Academic 45.0 3,629,039 46.0 4,044,629 46.0 4,135,173 46.0 4,306,673 4.15% Notes: Salaries & Wages are for academic instructors paid per teachers' contract. Includes the following FTE's English (11), ESL, (1), Math (11), Phys Ed (2.5), Visual Arts/Yoga (.5), Science (1 Social Studies (6.0), Spanish (2), Instructional Technology/Freshman Seminar (2 - 1 FTE Charged to Title I), ===PAGE 15=== 14 MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION EXPENDED APPROVED PROPOSED PROPOSED % change Teaching Services - Vocational F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 2305,2410,2415,2420,2430,2440 Salaries & Wages 61.0 5,378,724 61.0 5,492,867 61.0 5,759,810 61.0 6,041,703 4.89% Stipends 0 0 0 0 0.00% Textbooks 5,889 15,846 41,764 49,690 18.98% Equipment over $5,000 153,283 64,478 36,115 168,408 366.31% Equipment under $5,000 78,436 17,152 51,561 162,596 215.35% Supplies & Materials 671,592 618,692 502,910 600,579 19.42% Total Teaching Services - Vocational 61.0 6,287,924 61.0 6,209,036 61.0 6,392,161 61.0 7,022,976 9.87% Notes: Salaries & Wages are for vocational instructors paid per teachers' contract and vocational specialists. Includes the following FTE's: Auto Body & Collision Repair (3), Auto Technology (3) Business Technology (2), Cabinetmaking (3), Cosmetology (4), Culinary Arts (4), Dental Assisting (2), CAD/Drafting (2), Early Childhood (2), Electrical (4), Engineering (2), Graphic Communications (3), Health Occupations (3), House Carpentry (3), HVAC/Property Maintenance (3), Information Technology (3), Advanced Manufacturing (3), Masonry (3) Plumbing (4), Veterinary Science (2), Welding (3), Vocational Specialists (3 - 1 Charged to Perkins) EXPENDED APPROVED PROPOSED PROPOSED % change Teaching Services - Other F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 2320,2324,2330,2340 Salaries & Wages 6.0 461,289 6.0 450,391 6.0 493,678 6.0 508,272 2.96% Substitutes 175,817 184,976 177,500 202,500 14.08% Stipends 185,545 113,500 113,500 113,500 0.00% Monitors/Tutors 9,386 4,009 21,000 31,000 47.62% Contract Services 0 0 100 100 0.00% Library books and materials 17,337 5,136 22,500 27,500 22.22% Supplies & Materials 7,626 20,787 27,500 11,500 -58.18% Field Trips 140 2,409 3,000 3,000 0.00% Furnishings 109,213 22,153 40,000 70,179 75.45% Total Teaching Services - Other 6.0 966,353 6.0 803,361 6.0 898,778 6.0 967,551 7.65% Notes: Includes salaries and wages for MCJROTC less funding received from the Department of Defense (2), librarian, assistant, media specialist and speech therapist; increase is due to contractual increase and full salary for speech therapist included Stipends are for longevity payments - for all teaching staff EXPENDED APPROVED PROPOSED PROPOSED % change Professional Development F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 2350 Stipends 0 15,395 1,500 500 -66.67% Contracted Services 6,919 550 24,500 50,000 104.08% Supplies & Materials 2,455 5,650 3,000 30,000 900.00% Conferences/Workshops 43,435 54,593 75,000 69,500 -7.33% Courses 45,669 40,749 53,500 50,000 -6.54% Dues 1,841 11,643 5,600 10,000 78.57% Travel 306 29,730 15,000 20,000 33.33% Total Professional Development 100,625 158,310 178,100 230,000 29.14% Notes: Stipends are for teacher mentors and curriculum development paid per teachers' contract. The decrease in expenses is due to mentor stipends being paid from grant funds. Courses are reimbursed per teachers' contract. EXPENDED APPROVED PROPOSED PROPOSED % change Instructional Technology F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 2451 Hardware 521,952 390,570 400,000 420,000 5.00% Software 80,372 (19,131) 100,000 95,000 -5.00% Total Instructional Technology 602,324 371,439 500,000 515,000 3.00% Notes: Computers, hardware, printers, servers and software used for classroom instruction Includes annual lease for vocational programs computers, students chromebooks Software includes Achieve 3000, Surfcam, Solidworks, Microsoft Office ===PAGE 16=== 15 MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION Special Education Teaching Services/ EXPENDED APPROVED PROPOSED PROPOSED % change Guidance, Counseling and Testing F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 2300's, 2710,2720,2800 Teaching Salaries & Wages 9.5 558,616 9.5 571,654 9.5 599,084 10.5 618,047 3.17% Guidance Salaries & Wages 15.0 1,204,758 15.0 1,248,187 15.0 1,279,930 15.0 1,282,630 0.21% Stipends 0 0 0 0 0.00% Contracted Services 90 7,662 18,900 8,700 -53.97% Dues 1,546 1,617 350 1,500 328.57% Supplies & Materials 12,710 7,821 16,352 13,649 -16.53% Marketing 46,957 90,380 61,500 65,000 5.69% Travel 0 0 50 0 -100.00% Vocational Interest Program/New Programs 18,031 123,022 68,000 105,000 54.41% Total Special Ed, Guidance, Counseling & Testing 24.5 1,842,707 24.5 2,050,344 24.5 2,044,166 25.5 2,094,526 2.46% Notes: Teaching Salaries & Wages represent salaries for Director (.5), Special Needs Instructors(7) and wages for paraprofessionals (3) 8 FTE's paraprofessionals from the Sped 94-142 grant which are not listed in this budget Guidance salaries include salaries for Director (.5), Team Leader (1), Guidance Counselors (6), Adjustment Counselor(1), Social Worker(1), Admissions Specialist (1), School Psychologists (1.5) and Assistants (3) TOTAL 2000 FUNCTION 157.2 15,043,517 158.3 15,348,625 158.3 15,955,069 159.3 16,993,242 6.51% EXPENDED APPROVED PROPOSED PROPOSED % change Medical/Health Services F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 3200 Salary & Wages 3.0 221,015 3.0 217,658 3.0 220,313 3.0 230,923 4.82% Contracted Services 0 10,063 6,000 6,000 0.00% Supplies & Materials 14,913 8,408 22,400 15,540 -30.63% Total Medical/Health Services 3.0 235,928 3.0 236,130 3.0 248,713 3.0 252,463 1.51% Notes: Salaries & Wages represent salaries for school nurses. Contracted services represents annual amount to contract with the school physician. Supplies and materials are for medical supplies used in nurses' office including flu vaccine EXPENDED APPROVED PROPOSED PROPOSED % change Pupil Transportation Services F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 3300 Salaries & Wages 1,592 39,537 57,118 40,000 -29.97% Contracted Services 2,076,181 2,195,256 2,315,720 2,399,080 3.60% Other Costs 41,026 41,828 58,316 52,000 -10.83% Late Buses & Athletics 45,205 150,314 80,000 150,000 87.50% Total Pupil Transportation 2,164,004 2,426,934 2,511,154 2,641,080 5.17% Notes: Salaries & Wages represent amounts paid to part-time drivers, and custodians for driving buses to athletic events, field trips, and after school. Contracted Services represent amounts paid to bus companies that provide daily transportation to district. The District contracts will start contracting with 3 bus companies utilizing 31 buses starting school year 2022 - which is the first year of a three-year bid. EXPENDED APPROVED PROPOSED PROPOSED % change Athletic Services F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 3510 Salaries & Wages 192,962 226,155 222,977 244,126 9.48% Contracted Services 55,579 109,887 139,274 135,845 -2.46% Supplies & Materials 43,501 56,569 47,300 52,000 9.94% Dues 4,535 11,915 11,000 12,000 9.09% Travel 0 2,619 500 2,700 440.00% Total Athletic Services 296,577 407,144 421,051 446,671 6.08% Notes: Salaries and wages represent stipends for coaches per teachers' contract. Contracted services are for sport officials, medical/EMT, arena rentals and equipment repairs. Dues include conference fees to belong to athletic leagues ===PAGE 17=== 16 MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION EXPENDED APPROVED PROPOSED PROPOSED % change Other Student Activities F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 3520 Salaries & Wages 72,339 108,994 113,680 119,444 5.07% Supplies & Materials 305,093 61,175 49,000 60,000 22.45% Other Costs 30,031 20,499 46,000 42,000 -8.70% Travel 667 400 18,000 18,000 0.00% Total Other Student Activities 408,130 191,068 226,680 239,444 5.63% Notes: Salaries & Wages represent student body activity stipends per the teachers' contract. Supplies & Materials represent costs associated with graduation. Other costs and travel consist largely of participation fees and travel associated with Skills USA. EXPENDED APPROVED PROPOSED PROPOSED % change School Security F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 3600 Salaries & Wages 1.5 50,467 1.5 45,494 1.5 54,782 1.5 56,973 4.00% Contracted Services 0.0 0 1.0 72,424 1.0 80,000 1.0 80,000 0.00% Total School Security 1.5 50,467 2.5 117,918 2.5 134,782 2.5 136,973 1.63% Notes: Salaries & Wages for inhouse monitor/security and weekend security monitor Contracted Services is payment to City of Fitchburg for School Resource Officer TOTAL 3000 FUNCTION 4.5 3,155,104 5.5 3,379,194 5.5 3,542,380 5.5 3,716,631 4.92% EXPENDED APPROVED PROPOSED PROPOSED % change Custodial Services F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 4110 Salaries & Wages 12.0 719,386 12.0 756,164 12.5 755,431 12.5 838,713 11.02% Stipends 0 0 0 0 0.00% Supplies & Materials 73,744 40,728 82,500 70,500 -14.55% Total Custodial Services 12.0 793,130 12.0 796,892 12.5 837,931 12.5 909,213 8.51% Notes: Salary & Wages includes Director of Facilities, Day/Evening Supervisors and custodians. Increase in FTE's is due to the addition of .5 FTE evening worker. Supplies & Materials include all cleaning supplies and paper products EXPENDED APPROVED PROPOSED PROPOSED % change Heating & Utilities F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 4120,4130 Gas 164,521 178,781 175,000 189,145 8.08% Tax-Exempt Lease Payment 790,948 790,948 790,948 790,948 0.00% Electric 427,363 422,712 441,497 459,742 4.13% Telephone 26,975 25,712 27,160 27,703 2.00% Water/Sewer 34,202 51,346 49,398 55,195 11.73% Trash/Hazardous Waste 46,648 69,441 48,000 73,524 53.17% Total Heating & Utilities 1,490,658 1,538,941 1,532,003 1,596,256 4.19% Notes: Tax-exempt lease payment for performance contract - energy management borrowed in April 2013 $10,000,000 - Final Payment scheduled for October 25, 2029 Funds from energy savings used to assist in paying for lease payment ===PAGE 18=== 17 MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION EXPENDED APPROVED PROPOSED PROPOSED % change Maintenance F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 4210,4220,4230,4300,4400,4450 Salaries & Wages 2.0 114,134 2.0 94,786 2.0 123,772 2.0 139,669 12.84% Contracted Services 685,125 484,678 549,000 613,557 11.76% Maintenance Contracts 159,812 160,906 184,602 180,000 -2.49% Extraordinary Maintenance 59,187 65,057 100,000 100,000 0.00% Supplies & Materials 389,978 386,187 408,600 471,570 15.41% Total Maintenance 2.0 1,408,235 2.0 1,191,614 2.0 1,365,974 2.0 1,504,796 10.16% Notes: Salaries & Wages represent maintenance workers paid per the custodial/maintenance contract. Contracted Services include payments for building repairs and maintenance performed by outside vendors and/or vocational instructors outside of normal work hours - these include pest control, kitchen preventative maintenance, building wiring, miscellaneous repairs Maintenance Contracts are for preventative maintenance agreements for HVAC system, phone system, intrusion system and copiers Extraordinary Maintenance is used for parking lot paving projects TOTAL 4000 FUNCTION 14.0 3,692,022 14.0 3,527,447 14.5 3,735,908 14.5 4,010,265 7.34% EXPENDED APPROVED PROPOSED PROPOSED % change Other Fringe F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 5100,5200,5250 Payroll Taxes 272,336 291,700 338,973 368,736 8.78% Active Employee Benefits: Health,Life, Dental 2,831,036 2,895,996 3,345,350 3,541,971 5.88% Retired Employees 919,699 957,686 1,060,764 1,091,909 2.94% Other Costs 514,792 460,227 583,000 571,000 -2.06% Total Other Fringe 4,537,863 4,605,610 5,328,087 5,573,616 4.61% Notes: Other Fringe represents health, life and dental (active only) insurance for active and retired employees. This section also includes the State pension assessment for non-MTRS retirees. Other costs also represent workers compensation and unemployment insurance. The District is self-insured for unemployment and pays claims as they are accrued. Health insurance plans begin on December 1 and were budgeted with a 4.0% increase for 7 months. The District pays 80% of the premium for employees hired prior to July 1, 2008 and 75% of the premium of those hired after. The retired employee insurance also reflects a 4% rate increase for 7 months from December 2022 to June 30, 2023 EXPENDED APPROVED PROPOSED PROPOSED % change Insurance, Leases & Fixed Charges F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 5260,5500 Insurance 145,384 132,230 170,500 146,500 -14.08% Fixed Costs 47,615 54,673 48,500 56,000 15.46% Total Insurance, Leases & Fixed Charges 192,999 186,903 219,000 202,500 -7.53% Notes: This section includes property, liability, vehicle and student insurance coverage. Fixed costs include payroll and bank charges and safety inspections. TOTAL 5000 FUNCTION 4,730,862 4,792,513 5,547,087 5,776,116 4.13% EXPENDED APPROVED PROPOSED PROPOSED % change Acquisition of Fixed Assets F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Functions 7300,7500 Equipment 225,686 140,129 400,000 450,000 12.50% Vehicles & School Buses 142,451 57,448 50,000 10,000 -80.00% Total Acquisition of Fixed Assets 368,137 197,577 450,000 460,000 2.22% Notes: TOTAL 7000 FUNCTION 368,137 197,577 450,000 460,000 2.22% ===PAGE 19=== 18 MONTACHUSETT REGIONAL VOCATIONAL TECHNICAL SCHOOL DISTRICT FISCAL YEAR 2024 OPERATING AND CAPITAL BUDGET BY FUNCTION EXPENDED APPROVED PROPOSED PROPOSED % change Bond Principal F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 8100 Principal Payments on Long Term Debt 0 0 0 0 0.00% Total Bond Principal 0 0 0 0 0.00% Notes: 20 year bonds for SBA renovation project to be paid off in fiscal year 2020 per debt schedule EXPENDED APPROVED PROPOSED PROPOSED % change Bond Interest F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 8200 Interest Payments on Long Term Debt 0 0 0 0 0.00% Total Bond Interest 0 0 0 0 0.00% Notes: 20 year bonds for SBA renovation project to be paid off in fiscal year 2020 per debt schedule TOTAL 8000 FUNCTION 0 0 0 0 0.00% EXPENDED APPROVED PROPOSED PROPOSED % change School Choice & Transfers F.T.E FY21 BUDGET F.T.E FY22 BUDGET F.T.E FY23 BUDGET F.T.E FY24 BUDGET FY 23 to FY24 Function 9000 School Choice 299,776 321,179 367,050 367,050 0.00% Transfer to OPEB Fund 0 10,000 10,000 15,000 50.00% Transfer to Reserve for Compensated Absences 40,000 0 0 0 0.00% Transfer to Stabilization 45,000 25,000 25,000 25,000 0.00% Total School Choice and Transfers 384,776 356,179 402,050 407,050 1.24% Notes: Preliminary sending school choice numbers based on preliminary Cherry Sheet Estimates TOTAL 9000 FUNCTION 384,776 356,179 402,050 407,050 1.24% TOTAL BUDGET 183.9 28,386,801 186.0 28,530,138 186.5 30,796,896 187.5 32,535,101 5.64% ===PAGE 20=== 19 FY 24 SPENDING BY FUNCTION FY 24 REVENUE BY SOURCE Administration $1,171,797 3.61% Instruction $16,993,242 52.31% Pupil Services $3,716,631 11.44% Maintenance $3,990,265 12.28% Benefits & Fixed Charge $5,746,116 17.69% Capital $460,000 1.42% Transfers $40,000 0.12% District Tuition $367,050 1.13% $11,941,397 36.76% Community Assessments State Aid Chapter 70 $18,318,704 56.39% State Aid Transportation $1,700,000 5.23% Excess & Deficiency $450,000 Regional Transportation Reimbursement $75,000 0.23% ===PAGE 21=== 20 HISTORICAL INFORMATION ===PAGE 22=== 21 ENROLLMENT TRENDS TOTAL ENROLLMENT OF STUDENTS ATTENDING MONTY TECH FY 2019 - 2024 (October 1 Headcounts) FY19 FY20 FY21 FY22 FY23 FY24 1424 1423 1430 1420 1414 1412 ===PAGE 23=== 22 CITY/TOWN 2022 2021 2020 2019 2018 2017 2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 Ashburnham 72 67 70 67 59 64 58 58 60 55 58 50 46 46 45 48 49 51 55 52 52 52 47 36 28 33 Ashby 37 34 37 35 32 29 34 37 40 44 43 41 44 40 44 42 38 44 42 46 45 46 53 52 46 42 Athol 111 114 113 108 99 89 86 85 92 97 110 109 122 130 124 117 105 100 99 102 102 91 89 77 71 66 Barre 42 50 48 54 61 44 42 37 38 40 43 41 38 41 39 32 34 29 20 22 16 19 18 22 27 21 Fitchburg 363 375 384 385 391 385 398 418 412 403 395 412 403 407 405 408 407 381 364 361 348 377 392 444 471 468 Gardner 173 177 178 189 195 179 163 153 157 173 175 207 195 168 163 146 137 135 134 128 135 128 106 108 123 114 Harvard 8 8 4 4 3 5 8 6 8 6 5 5 5 6 4 5 4 4 3 0 1 3 3 4 4 0 Holden 130 107 88 83 80 76 73 65 77 70 61 55 47 48 56 42 44 38 42 47 38 32 23 11 Hubbardston 40 46 42 51 63 69 75 71 61 64 59 54 53 50 47 53 40 40 40 33 35 23 31 31 26 22 Lunenburg 97 94 83 82 74 82 92 91 78 71 74 69 64 65 64 55 64 59 61 53 44 51 45 46 40 34 Petersham 11 8 5 3 1 3 2 4 5 4 8 4 6 7 5 4 3 8 10 10 10 10 6 4 4 5 Phillipston 22 21 18 20 20 23 26 19 19 21 17 18 20 15 18 17 15 16 17 19 16 11 12 12 12 14 Princeton 25 26 29 28 26 24 20 23 21 18 14 14 14 17 17 17 16 17 18 22 23 23 25 18 17 15 Royalston 10 8 12 13 13 18 15 19 20 23 24 21 21 18 16 25 26 28 28 19 19 16 20 22 17 13 Sterling 61 62 64 62 62 66 68 65 64 56 59 54 53 50 46 55 58 57 53 43 52 47 45 50 36 37 Templeton 83 87 89 88 91 101 97 112 99 101 111 108 104 89 70 67 67 59 60 53 50 45 45 34 30 26 Westminster 74 73 81 68 65 70 74 82 83 81 70 62 57 54 54 60 68 63 64 52 56 48 42 35 39 38 Winchendon 106 109 116 130 139 160 165 155 152 140 127 115 115 114 135 141 144 148 116 100 92 67 77 87 81 81 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ SUBTOTALS 1,465 1,467 1,461 1,470 1,474 1,487 1,496 1,500 1,486 1,467 1,453 1443 1407 1365 1352 1334 1319 1277 1226 1162 1134 1089 1079 1093 1072 1029 OUT OF DISTRICT 19 10 17 22 23 13 13 20 26 22 19 23 12 15 15 20 18 22 31 33 44 51 48 55 55 36 _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ _____ TOTALS 1,484 1,477 1,478 1,492 1,497 1,500 1,509 1,520 1,512 1,489 1,472 1466 1419 1380 1367 1354 1337 1299 1257 1195 1178 1140 1127 1148 1127 1065 FOUNDATION ENROLLMENT HISTORY October 1, 1997 - 2022 October 1 ===PAGE 24=== 23 ASSESSMENT HISTORY ` SCHOOL YEAR ASHBY BARRE FITCHBURG GARDNER HARVARD HUBBARDSTON LUNENBURG ROYALSTON STERLING WINCHENDON ASHBURNHAM ATHOL PETERSHAM PHILLIPSTON PRINCETON TEMPLETON WESTMINSTER HOLDEN TOTAL % CHANGE 5.63% 2023-2024 392,887 340,067 1,863,115 1,107,341 110,500 447,411 1,181,390 76,755 1,018,231 706,060 641,300 382,300 130,375 237,334 415,820 588,189 812,489 1,539,832 11,991,397 7.84% 2022-2023 350,957 370,256 1,817,045 1,134,654 135,872 497,609 1,054,376 57,408 975,792 702,108 576,224 373,827 93,768 219,587 396,361 603,535 773,660 1,219,380 11,352,418 -4.15% 2021-2022 389,597 346,681 1,673,538 1,068,430 61,058 462,182 876,289 79,223 938,675 703,889 567,093 331,262 61,015 199,370 425,147 607,322 804,225 932,338 10,527,334 2.68% 2020-2021 374,257 407,509 1,936,808 1,183,237 71,735 555,845 876,598 83,896 877,674 836,655 568,914 359,829 38,656 199,547 418,449 606,119 682,123 904,915 10,982,766 1.83% 2019-2020 331,687 443,218 1,920,335 1,155,223 66,074 640,303 777,473 88,129 829,994 835,092 505,228 328,274 14,560 185,489 383,783 636,279 661,091 893,959 10,696,192 3.70% 2018-2019 292,348 316,699 1, 876,912 1,047,452 75,877 654,389 820,560 118,094 826,397 919,899 500,692 252,544 40,499 208,184 333,128 681,750 705,105 833,376 10,503,904 1.84% 2017-2018 307,365 306,124 1,874,921 909,345 112,453 665,027 876, 381 86,641 853,782 940,963 449,794 271,250 27,793 213,481 277,734 635,178 745,577 760,267 10,314,076 1.91% 2016-2017 333,265 253,847 1,967,086 825,333 93,020 609,993 890,058 98,950 783,665 870,874 441,942 252,544 53,567 167,196 310,521 708,682 792,925 667,463 10,120,930 0.81% 2015-2016 358,061 268,843 1,974,155 831,444 121,504 513,838 799,478 114,157 765,868 872,421 462,389 262,014 64,094 171,666 296,394 611,466 773,556 777,978 10,039,328 6.33% 2014-2015 389,951 301,887 1,742,968 818,615 98,949 471,062 760,058 115,473 677,868 779,975 442,182 237,738 56,509 182,534 289,698 582,502 754, 280 739,215 9,441,464 8.74% 2013-2014 327,562 281,949 1,746,284 814,778 75,069 418,737 708,561 103,562 646,236 666,218 444,495 262,246 86,691 135,757 181,770 601,056 602,904 578,847 8,682,724 7.68% 2012-2013 318,059 262,502 1,658,610 868,080 76,807 350,635 680,908 73,917 596,476 556,784 380,964 222,442 76,170 137,227 201,079 530,714 528,202 543,688 8,063,263 8.89% 2011-2012 316,895 222,813 1,593,589 766,225 78,202 309,380 628,573 67,452 564,643 518,250 329,892 219,794 52,367 149,003 185, 190 477,136 460,263 465,097 7,404,765 1.37% 2010-2011 289,032 237,666 1,660,910 690,540 87,382 287,584 633,124 55,301 538,144 523,310 331,566 253,764 57,954 115,453 212,129 419,760 434,778 476,564 7,304,961 0.62% 2009-2010 317,744 223,362 1,666,432 666,754 65,117 259,396 637,977 51,116 493,214 596,133 327,607 248,829 41,901 125,753 209,986 330,692 429,081 568,981 7,260,073 -1.32% 2008-2009 308,178 165,655 1,871,885 674,258 75,060 257,453 565,210 56,499 585,414 713,269 387,776 169,675 32,796 109,182 211,475 278,545 440,879 454,175 7,357,381 3.64% 2007-2008 270,524 167,198 1,784,284 598,963 66,443 186,799 638,471 53,493 603,589 686,201 377,261 148,626 24,566 89,834 190,563 262,304 463,911 486,275 7,099,305 4.92% 2006-2007 308,649 135,242 1,647,516 564,373 64,765 186,193 584,719 54,663 559,688 632,395 403,929 165,359 66,406 91,431 209,730 221,161 420,551 449,347 6,766,117 5.97% 2005-2006 330,323 101,024 1,645,915 547,285 44,192 193,106 516,748 54,362 433,867 465,829 421,346 212,842 71,948 80,842 230,218 195,125 397,951 442,024 6,384,946 12.59% 2004-2005 357,691 95,095 1,561,381 493,573 33,636 178,734 401,764 34,339 314,342 335,693 397,917 220,926 62,933 59,817 248,116 136,113 340,733 398,316 5,671,121 2.94% 2003-2004 386,384 92,354 1,686,545 370,495 41,130 199,657 312,615 42,430 282,200 321,706 395,704 274,357 43,913 50,294 261,677 126,295 289,840 331,569 5,509,165 -3.24% 2002-2003 376,635 100,955 1,719,938 544,752 46,849 158,522 383,455 37,116 224,689 291,616 417,395 273,460 60,430 45,907 253,975 136,576 316,201 304,973 5,693,443 8.29% 2002 - 2024 ===PAGE 25=== 24 FOUNDATION STUDENT COUNT ENROLLMENT FISCAL $ INCREASE % INCREASE (Foundation Enroll + INCREASE/ % INCREASE/ YEAR BUDGET YEAR-YEAR YEAR-YEAR School Choice In) IN OUT * DECREASE DECREASE 2024 32,535,101 1,738,205 5.64% 1,484 1,465 19 (2) -0.14% 2023 30,796,896 2,191,471 7.66% 1,477 1,467 10 6 0.41% 2022 28,605,425 (209,440) -0.73% 1,478 1,461 17 (9) -0.61% 2021 28,814,865 54,663 0.19% 1,492 1,470 22 (4) -0.27% 2020 28,760,202 1,003,828 3.62% 1,497 1,474 23 (13) -0.87% 2019 27,756,374 860,694 3.28% 1,500 1,487 13 (9) -0.60% 2018 26,895,680 521,212 1.98% 1,509 1,496 13 (4) -0.26% 2017 26,374,468 145,102 0.59% 1,520 1,500 20 14 0.95% 2016 26,229,366 588,533 2.30% 1,512 1,486 26 19 1.28% 2015 25,640,833 855,553 3.45% 1,489 1,467 22 14 0.95% 2014 24,785,280 452,071 1.86% 1,472 1,453 19 10 0.68% 2013 24,333,209 1,588,430 6.98% 1,466 1,443 23 36 2.54% 2012 22,744,779 519,455 2.34% 1,419 1,407 12 42 3. 04% 2011 22,225,324 121,043 0.55% 1,380 1,365 15 13 0.95% 2010 22,104,281 (284,389) -1.27% 1,367 1,352 15 18 1.33% 2009 22,388,670 1,200,991 5.67% 1,354 1,334 20 15 1. 12% 2008 21,187,679 1,698,956 8.72% 1,337 1,319 18 42 3.23% 2007 19,488,723 2,114,252 12.17% 1,299 1,277 22 51 4.06% 2006 17,374,471 1,274,681 7.92% 1,257 1,226 31 64 5.36% 2005 16,099,790 951,490 6.28% 1,195 1,162 33 28 2.38% 2004 15,148,300 13 0.00% 1,178 1,134 44 45 3.95% BUDGET & ENROLLMENT HISTORY 2003 - 2024 DISTRICT