Deliberative Session

FALL MOUNTAIN REGIONAL SCHOOL
DISTRICT BUDGET & WARRANT

ARTICLES
PROCESS & RESULTS
2013-2014
Finance Committee:
Mary Henry, Jim Elsesser, John Streeter
Administrators:
Debra Livingston, Lori Landry, Jamie Teague,
Tom Ronning, Sam Jacobs, Gail Rowe, Paula
Southard-Stevens, Lynn Carey, Heidi Gove, Chris
Young, Donna Jones, Lynne Phillips, Bill Botting and
Jane Stansbery
PURPOSE OF TONIGHTS PRESENTATION

Share
Districts Goals
Share Budget Building Steps and
Methodology
Provide Timeline of Events
Update on Changes in Expenditure
Mandates and State Aid
Discuss Decision Challenges
Present all Warrant Articles
Seek Support from Public
WHAT ARE OUR GOALS?

Students
needs are met academically,

physically and emotionally
To build a budget with realistic increases at
each town and district level
Meet our plan goals; support initiatives
Professional development for Common
Core and changing standards
Maintain buildings and grounds
Understand the public pulse
STEPS in the Budget Building Process
September meetings with Site Base Committees and PTGs to

discuss concepts
October meetings with administrators and Finance Committee to

discuss enrollment levels and staffing
Business Administrator projects all wages and benefits with input

from Human Resources
Principals met with staff to secure class needs
Principals met with secretaries to input budgets
Business Administrator receives data for all budgets and compiles

one master district budget
November First draft of District Budget is discussed by

Administration and changes are made collectively
Administration meets with Finance Committee to discuss draft to be

presented to School Board
December School Board receives final draft of proposed District

Budget; Administration answers questions and final changes are
made for January budget hearing
Major Changes
NH Adequacy Aid Decrease of $469,367
NH Retirement System Rate Increases 22-25%

$306,828
Support Staff Agreement Yr 2 $121,274
Personnel Changes, net addition $97,221:

Teacher Reductions: 3 Full Time Vilas, Walpole, High School; 2
Part Time - HS
Teacher Additions: 2 Full Time HS and Alstead Primary
Restored School Psychologist Position
Increased 312 Hours in Speech/Language Pathology
Increased 312 Hours in Finance for HR related tasks
Aide Additions: 9 positions from 4 6 hours each
Aide Reductions: 2 @ .75 hours each, 1 @ 4 hours
Reduced 256 hours in Secretarial
High School Computer Equipment net $56,621
Teacher Retirements - $77,773
Alstead
K-8
Direct Budget
$2,789,307
Food
Service
$781,000
Charlestown
K-8
Direct Budget
$5,721,102
Walpole
K-8
Direct Budget
$3,747,110
Acworth
1-4
Direct Budget
$361,649
Langdon
1-4
Direct Budget
$346,531
FMRHS
9-12
Shared Budget
$7,830,061
District
Budget
$28,061,628
Method
1
$1,258,529
Method
6
$2,769,945
Method
5
$391,041
Method
2
$135,301
Method
3
$571,437
Grants
Federal,
State,
Local
$1,200,000
Method
4
$158,615
NOVEMBER 15, 2012 STATE OF NH POSTS

NEW ADEQUACY AID INFORMATION
Comparison of 2012-13 Funding to 2013-2014 Funding
2012-2013
Acworth
Alstead
Charlestown
Langdon
Walpole
2013-2014
Acworth
Alstead
Charlestown
Langdon
Walpole
MemberBase
ship
Adequacy
ADM
$3,450
103.59
357,386
257.58
888,651
740.51
2,554,760
104.08
359,076
498.33
1,719,239
MemberBase
ship
Adequacy
ADM
$3,498
93.15
321,368
237.10
817,995
678.21
2,339,825
84.64
292,008
435.70
1,503,165
F &R
ADM
23.96
68.61
238.94
18.83
87.51
Free or
Reduced
Different
Aid
$1,725
41,331
118,352
412,172
32,482
150,955
F &R
ADM
33.35
61.32
274.70
17.68
122.54
Free or
Reduced
Different
Aid
$1,749
57,529
105,777
473,858
30,498
211,382
SPED
ELL
ADM
ADM
11.50
0.00
33.03
1.00
140.46
0.00
11.95
0.00
68.70
0.00
SPED
ELL
ADM
ADM
14.00
0.00
26.29
0.00
120.28
2.00
10.00
0.00
53.39
1.50
SPED
ELL
Grade 3
Grade 3
Different Different Reading Reading
Aid
Aid
Not Prof. Diff. Aid
$1,856
$675
ADM
$675
21,344
3.00
2,025
61,304
675
3.00
2,025
260,694
4.00
2,700
22,179
2.00
1,350
127,507
1.00
675
Total
Calculated
Cost of an
Adequate
Education
$
422,086
1,071,007
3,230,326
415,087
1,998,376
SPED
ELL
Grade 3
Grade 3
Different Different Reading Reading
Aid
Aid
Not Prof. Diff. Aid
$1,882
$684
ADM
$684
25,984
2.00
1,350
48,794
1.00
675
223,240
1,350
2.00
1,350
18,560
0.00
99,092
1,013
1.00
675
Total
Calculated
Cost of an
Adequate
Education
$
406,230
973,241
3,039,622
341,066
1,815,326
SWEPT
@ 2.39
245,141
371,203
666,913
143,947
939,639
SWEPT
@ 2.435
228,056
381,594
609,157
145,213
1,040,989
FY2013
Preliminary
Grants =
Cost SWEPT
FY2011
Adequacy Aid
FY2013
Grants Adj.
for Cap and
Stabilization
176,945
699,804
2,563,413
271,140
1,058,737
432,911
1,373,562
5,103,062
444,890
1,394,330
432,911
1,373,562
5,103,062
444,890
1,394,330
FY2013
FY2012
Preliminary Stabilization Grant
Grants =
- Apply to FY2014
Cost if necessary [RSA
SWEPT
198:41 IV. (b)]
178,174
591,647
2,430,465
195,853
774,337
245,385
721,271
2,520,022
174,135
386,221
FY2014
FY2013
Adequacy
Aid
432,911
1,373,562
5,103,062
444,890
1,394,330
FY2013 Capped
Estimated
@1.055
Grant Adj.
Inform ational
only [RSA 198:41 for Cap and
III (b)]
Stabilization
456,721
1,449,108
5,383,730
469,359
1,471,018
429,246
1,326,544
4,993,041
374,763
1,185,972
DIFFERENCES:
NH DOE/DRA release Adequacy Aid numbers result in

reductions:
Released 11-15-12 Updated 12-21-12*
Acworth ($
3,664.58)
($10,581.00)*
Alstead
($ 47,018.49)
Charlestown
($110,021.10)
Langdon ($ 70,127.12)
Walpole
($208,357.81)
Total
($14,245.58)
($47,018.49)
($19,627.00)*
($129,648.10)
($70,127.12)
($208,357.81)
Decrease in State Adequacy Revenue =

Increase in Local Tax Assessment
*May be restored via Senate Bill 40
SUMMARY OF PROJECTED 2013-2014 BUDGET

Expenses:
Instruction:
Regular Instruction
Special Education
Vocational Education
CO-Curricular Programs
Total Instruction
Support Services
Guidance
Health Services
Improvement of Instruction
Library Media Services
General Administration
Office of the Superintendent
Office of the Principals
Fiscal Services
Operation & Maintenance
Pupil Transportation
Total Support Services
2011-2012
2011-2012
2012-2013
2013-2014
INCREASE/
EXPENDED
BUDGET
BUDGET
BUDGET
(DECREASE)
Change
$8,920,967
$8,891,588
$9,222,220
$9,344,050
$121,830
1.32%
5,277,513
5,593,665
5,548,052
5,611,758
63,707
1.15%
948,765
969,522
954,737
967,189
12,452
1.30%
367,140
401,037
425,897
421,802
(4,095)
-0.96%
$15,514,385
$15,855,812
$16,150,906
$16,344,799
$193,893
1.20%
776,993
819,991
868,021
882,808
14,787
1.70%
366,262
367,818
351,800
357,687
5,887
1.67%
249,799
306,003
301,301
311,054
9,752
3.24%
698,064
701,542
732,935
740,775
7,840
1.07%
141,498
116,710
124,503
136,693
12,191
9.79%
393,613
398,084
413,291
428,649
15,358
3.72%
1,291,272
1,302,674
1,375,704
1,429,490
53,786
3.91%
281,898
301,002
292,493
295,814
3,321
1.14%
2,604,806
2,597,141
2,670,831
2,752,165
81,334
3.05%
1,046,119
1,238,395
1,196,146
1,227,289
31,142
2.60%
$7,850,324
$8,149,360
$8,327,025
$8,562,423
$235,398
2.83%
Building Improvements
Debt Service
190,245
164,537
255,055
218,131
(36,924)
-14.48%
161,265
167,225
840,275
840,275
0.00%
Transfer to Food Services Fund
105,345
98,339
98,001
115,000
16,999
17.35%
$23,821,564
$24,435,272
$25,671,262
$26,080,628
409,366
1.59%
5,651,323
7,034,341
2,611,373
1,981,000
(630,373)
-24.14%
$29,472,888
$31,469,613
$28,282,635
$28,061,628
($221,007)
-0.78%
Total General Fund

Other Funds
Total Operating Budget
DEFAULT BUDGET 2013-2014

Fall Mountain Regional School District
Projected FY2013/2014 Default Budget Calculation
Approved FY2012/13 Budget - Article 1
Article 2 - Year One of FMESSA Agreement
Article 4 - Charlestown Roof
Article 5- Walpole Roof
Articles 6 - 10: Capital Reserves each town
Article 11 - Transfer Surplus to Capital Reserves
Approved FY2012/13 Budget Total
$27,474,460
$92,802
$40,000
$45,000
$148,865
$481,508
$28,282,635
Reduced by:
FMESSAAgreement- Health Co-Pay 1%Increase
FMTAgreement- COLA Stipend Sunsets
Charlestown Bond Issue P&I
Teacher Early Retirement (1.5)
Administration Early Retirement (1.5)
Construction Projects
Article 4 - Charlestown Roof
Article 5 - Walpole Roof
Articles 6 - 10: Capital Reserves each town
Transfer Capital Reserve Funds (Article 11)
(5,153)
(114,490)
(5,000)
(16,556)
(19,487)
(138,687)
(40,000)
($45,000)
($148,865)
($481,508)
Total Reductions
(1,014,746)
Increased by:
FMESSA Agreement - Year 2 - Salaries, Taxes
Teacher-District Retirement Payments (3)
121,274
77,773
NHRS Rate Increase - Sstaff

NHRS Rate Increase - Non-Union
NHRS Rate Increase - Teachers
Workers Compensation - GMR Increases
Maintenance Contract for Bus Fleet
27,885
46,227
232,716
10,942
5,600
Total Additions
Net Default Increase/(Decrease)
Projected FY2013-14 Default Budget
Proposed FY2013-14 Budget
Proposed Increase/(Decrease) Over/(Under) Default
522,417
($492,329)
$27,790,306
$28,061,628
$271,322
Avg Daily Membership 2011-2012

6%
15%
28%
6%
45%
Acworth
Alstead
Charlestown
Langdon
Walpole
Fall Mountain Regional School District

Local Tax Comparison Schedule
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
TOTAL
2012-2013 TAX
$1,093,839
2,438,818
5,206,525
959,724
5,490,776
$15,189,682
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
2012/2013
School
Tax Rate
$11.37
$13.63
$19.28
$16.03
$13.34
2013-2014 TAX
$1,131,145
2,737,547
5,706,310
960,573
5,707,846
$16,243,420
2013/2014
Estimated
School Tax Rate
$11.76
$15.30
$21.13
$16.04
$13.87
$ CHANGE
$37,306
298,729
499,785
849
217,070
$1,053,738
Increase/
(Decrease)
$0.39
$1.67
$1.85
$0.01
$0.53
% CHANGE
3.41%
12.25%
9.60%
0.09%
3.95%
6.94%
Estimated Change
on a Property
Assessed at $100,000
$39.00
$167.00
$185.00
$1.00
$53.00
Note: Represents only the tax impact of the proposed budget. Warrant articles covering labor settlements, facilities
improvements and/or any other money items will increase the above. Furthermore, all calculations are only for the school
portion of your property tax bill and are based on the current total assessed valuation of each town. Changes, up or down,
in the total assessed valuation of your town will impact the above.
Note2: Rates above do not reflect estimated tax rate decreases should Revenue Article (#3) of $300,000 pass. Please see
projection below:
Projected Lower Rates with the Passage of Article 3 providing $300,000 of revenue are reflected below:
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
TOTAL
2012-2013 TAX
$1,093,839
2,438,818
5,206,525
959,724
5,490,776
$15,189,682
2013-2014 TAX
$1,113,164
2,691,391
5,572,624
943,511
5,622,730
$15,943,420
$ CHANGE
$19,325
$252,573
$366,099
($16,213)
$131,954
$753,738
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
2012-2013
School
Tax Rate
$11.37
$13.63
$19.28
$16.03
$13.34
2013/2014
Estimated
School Tax Rate
$11.57
$15.04
$20.63
$15.76
$13.66
Increase/
(Decrease)
$0.20
$1.41
$1.35
($0.27)
$0.32
% CHANGE
1.77%
10.36%
7.03%
-1.69%
2.40%
4.96%
Estimated Change
on a Property
Assessed at $100,000
$20.00
$141.00
$135.00
($27.00)
$32.00
ACWORTH TAX DETAILS
Total Direct Elementary Budget

is up $1,049 or 0.29%
Program Changes:
NH Retirement System Rate

Increases:
Year 2 Support Staff Salaries

Increase $694
Non-Union Salaries Increase
$218
Bus Maintenance Contract
Increase $233
Field Trips (added back in) $320
Construction Project Increase
$3,000 (playground)
Capital Reserve Transfer Decrease
($4,410)
Tuition Charge Increase $25,149
Revenue Changes:
Teachers $4,215
Support Staff/Non-Union $474
Decrease in Equitable Ed Aid

($14,246)
Decrease in Tuition Received
($13,356)
Results in a Total Assessment

Increase of $37,306 or 3.41%
Direct Elementary Expenses:

Method 1 Elementary Expenses:
Direct High School Expenses
Method 1 High School Expenses:
Tuition Charge
Total Expenses:
Less: High School Revenues
Equitable Education Aid
Building Aid
Other Revenues
Tuition Received
TOTAL ASSESSMENT
Total Assessment to Total Expense
Ratio
2012-2013 2013-2014 $ Change % Change

$360,600 $361,649
$1,049
0.29%
61,592
62,150
557
0.91%
17,352
15,033
(2,318) -13.36%
10,716
10,809
92
0.86%
7,110
6,594
(516)
-7.25%
8,954
9,307
353
3.94%
122,506
110,679 (11,827)
-9.65%
486,051
469,299 (16,752)
-3.45%
26,456
25,143
(1,313)
-4.96%
13,034
12,381
(652)
-5.00%
4,353
3,803
(551) -12.65%
8,271
8,098
(174)
-2.10%
61,253
55,339
(5,914)
-9.65%
461,055
486,205
25,149
5.45%
$1,649,304 $1,636,488 ($12,816)
-0.78%
75,456
53,867
432,911
418,665
0
0
33,742
32,810
13,356
0
$1,093,839 $1,131,145
66%
69%
(21,589) -28.61%
(14,246)
-3.29%
0
0.00%
(931)
-2.76%
(13,356) -100.00%
$37,306
3.41%
ALSTEAD TAX DETAILS
Total Direct Elementary Budget is up $45,834 or

1.67%
Program Changes:
NH Retirement System Rate Increases:

Teachers $27,400
Support Staff/Non-Union $6,638
Year 2 Support Staff Salaries Increase

$18,818
Added 2 Individual Aide Positions $40,214
Reduction in Force 1 Teacher Vilas ($74,190)
Added 1 Teaching Position APS $61,306
Reduction in Administrative Summer Hours

($2,922)
Non-Union Salaries Increase $1,744
Bus Maintenance Contract Increase $770
Field Trips (added back in) $2,907
Construction Project Increase $3,906

($32,810)
Decrease in Tuition Charged by Walpole

($60,646)
Revenue Changes:
Decrease in Equitable Ed Aid ($47,018)
Decrease in Tuition Received ($176,879)
Results in a Total Assessment Increase of

$298,729 or 12.25%

Tuition Charge
Total Expenses:
Building Aid
Vilas Trust Fund
Other Revenues
Tuition Received
TOTAL ASSESSMENT
Total Assessment to Total Expense Ratio
2012-2013 2013-2014 $ Change % Change

$2,743,474 $2,789,307
$45,834
1.67%
153,980
155,374
1,394
0.91%
17,352
15,033
(2,318)
-13.36%
79,729
80,415
686
0.86%
23,527
21,821
(1,706)
-7.25%
53,384
55,489
2,104
3.94%
289,054
284,109
(4,945)
-1.71%
1,146,840 1,204,677
57,837
5.04%
62,424
64,543
2,119
3.39%
30,753
31,783
1,030
3.35%
10,271
9,761
(510)
-4.97%
19,517
20,786
1,270
6.51%
144,527
142,055
(2,472)
-1.71%
263,879
203,233
(60,646)
-22.98%
$5,038,711 $5,078,386
$39,676
0.79%
178,039
138,275
1,373,562 1,326,544
0
0
20,000
20,000
79,613
84,223
948,678
771,799
$2,438,818 $2,737,547
48%
54%
(39,765)
(47,018)
0
0
4,610
(176,879)
$298,728
-22.33%
-3.42%
0.00%
0.00%
5.79%
-18.64%
12.25%
LANGDON TAX DETAILS
Total Direct Elementary Budget is up

$18,733 or 5.71%
Program Changes:

Increases:
Teachers $4,374
Support Staff/Non-Union $543

$610
Non-Union Salaries Increase $374
Bus Maintenance Contract Increase

$245
Field Trips (added back in) $320
Construction Project Increases

$13,000 (sprinkler survey)

($2,565)
Decrease in Tuition Charged by

Alstead ($172,786)
Revenue Changes:

($70,127)

($58,535)
Results in a Total Assessment Increase
of $849 or 0.09%

Tuition Charge
Total Expenses:
Building Aid
Other Revenues
Tuition Received
TOTAL ASSESSMENT
Ratio
2012-2013 2013-2014 $ Change % Change

$327,798 $346,531 $18,732
5.71%
61,592
62,150
557
0.91%
17,352
15,033
(2,318) -13.36%
6,233
6,287
54
0.86%
7,476
6,934
(542)
-7.25%
8,390
8,720
331
3.94%
104,737
105,021
284
0.27%
415,550
445,308
29,757
7.16%
22,619
23,858
1,239
5.48%
11,143
11,748
605
5.43%
3,722
3,608
(114)
-3.05%
7,072
7,684
612
8.65%
52,368
52,510
142
0.27%
510,456
337,670 (172,786) -33.85%
$1,556,508 $1,433,062 ($123,446)
-7.93%
64,511
444,890
0
28,847
58,535
$959,724
51,113
374,763
0
31,133
0
$976,053
62%
68%
(13,398) -20.77%
(70,127) -15.76%
0
0.00%
2,286
7.92%
(58,535) -100.00%
$16,329
1.70%
CHARLESTOWN TAX DETAILS
Total Direct Elementary Budget is up

$131,442 or 2.35%
Program Changes:

Teachers $118,686

$32,489
Added 1 Aide Positions $20,084
Reduced Bus Wait Aides ($6,037)

$1,154
Construction Project Decrease ($3,505)

($62,715)
Decrease in Tuition Charged by Alstead

($38,460)
Revenue Changes:
Decrease in Equitable Ed Aid ($129,648)
Decrease in Tuition Received ($9,604)

$499,784 or 9.60%

Tuition Charge
Total Expenses:
Building Aid
2012-2013
2013-2014 $ Change % Change
$5,589,660 $5,721,102 $131,442
2.35%
277,165
279,673
2,509
0.91%
52,055
45,100
(6,955)
-13.36%
152,399
53,711
1,312
0.86%
35,254
32,697
(2,557)
-7.25%
99,771
103,704
3,933
3.94%
843,189
822,895
(20,294)
-2.41%
3,345,405
3,489,230
143,826
4.30%
182,095
186,942
4,846
2.66%
89,708
92,055
2,347
2.62%
29,962
28,273
(1,690)
-5.64%
56,931
60,205
3,274
5.75%
421,594
411,447
(10,147)
-2.41%
38,460
0
(38,460) -100.00%
$11,213,649 $11,427,036 $213,386
1.90%
519,352
5,103,062
60,717
400,499
4,973,414
60,717
(118,853)
(129,648)
0
-22.88%
-2.54%
0.00%
Transfer from Capital Projects Fund

Other Revenues
Tuition Received
TOTAL ASSESSMENT
40,000
232,237
51,756
$5,206,525
0
243,944
42,152
$5,706,310
(40,000)
11,707
(9,604)
$499,784
0.00%
5.04%
-18.56%
9.60%
Total Assessment to Total Expense Ratio
46%
50%
WALPOLE TAX DETAILS
Total Direct Elementary budget is down

($8,648) or (0.23%)
Program Changes:

Increases:
Teachers $43,190

$35,041
Added 1 Inclusionary Aide Position

$20,084
Reduction in Force Teacher

($67,962)

$958
Construction Project Decrease

($60,225)

($46,365)
Decrease in Tuition Charged (38,460)

Revenue Changes:

($208,358)

($11,347)
$217,070 or 3.95%

Tuition Charge
Total Expenses:
Building Aid
Other Revenues
Tuition Received
TOTAL ASSESSMENT
Ratio
2012-2013 2013-2014 $ Change % Change

$3,755,757 $3,747,110 ($8,648)
-0.23%
277,165
279,673
2,509
0.91%
52,055
45,100
(6,955) -13.36%
112,668
113,638
970
0.86%
29,244
27,123
(2,121)
-7.25%
75,731
78,717
2,985
3.94%
565,620
523,926 (41,694)
-7.37%
2,244,135 2,221,547 (22,588)
-1.01%
122,152
119,023
(3,128)
-2.56%
60,177
58,610
(1,567)
-2.60%
20,099
18,001
(2,098) -10.44%
38,190
38,332
142
0.37%
282,810
261,963 (20,847)
-7.37%
38,460
0 (38,460)
0.00%
$7,674,265 $7,532,764 ($141,501)
-1.84%
348,387
254,992 (93,395)
1,394,330 1,185,972 (208,358)
45,000
0 (45,000)
155,787
155,316
(471)
239,985
228,637 (11,347)
$5,490,776 $5,707,846 $217,070
72%
76%
-26.81%
-14.94%
0.00%
-0.30%
-4.73%
3.95%
High School Overview
Total Direct High School Budget is up $199,913 or 2.62%

Program Changes:
Teachers $79,841
Year 2 Support Staff Salaries Increase $43,077

Reduced 1 Part Time Individual Aide Position ($13,288)
Reduction in Force Math Teacher ($87,386)
Change in PE/Health FTE Increase $25,234
Bus Maintenance Contract Increase $2,240
Construction Project Increases $23,200

Vocational Tuition Increases $6,000 (engineering)
Equipment Increases $71,971
Instructional Supply/Books, Other Resources Increases $26,888
Total Assessment Results are included in the towns pages
Method Changes - highlights
Total Method Budgets:
Method 1 SAU increase $11,289 or 0.91%
Method 2 decrease ($20,865) or (13.36%)
Salaries $2,190 (3% for Non-Union and Yr 2 of Support Staff)

NHRS increases $1,683
Repairs/Maintenance/Equipment decreases ($21,554)
Homeless Transportation costs $5,000
Method 5 Information Technology increase $14,829 or 3.94%
Salaries $6,200 (3% for Non-Union and Yr 2 of Support Staff)

Property Insurance holiday ($11,726)
Supplies and Gasoline increases $5,500
Method 4 Transportation decrease ($12,404) or (7.25%)
IT Equipment decrease ($20,000)

Middle School Technology Education supply decrease ($3,250)
Method 3 Maintenance increase $4,877 or 0.86%
Salaries $25,154 (includes additional Human Resource Hours and 3% for Non-union)
Decrease in Retirement Payments ($12,794)
Decrease in M1 Construction Budget ($16,300)
Salaries $7,662 (3% for Non-Union)

Method 6 Special Ed & Improvement of Instructional Services decrease ($117,174)

or -4.08%
Salaries $81,981 which includes an additional Psychology position, expanded hours for Speech & Language
Pathology Services and 3% for Non-Union
Out of District Special Ed Tuition decrease ($281,435)
Addition of Human Resources software $12,533
Other Warrant Articles:
WA #2: Teachers CBA Tax Impact Additional

.27 to .67 Depending upon Town
Adds another work day

Places limits on sick day accumulation
Clarifies wording
Adds $90,000 for teacher education advancement
Modest raises for those on Step 1 9 of to 1%
Continues a COLA stipend due to end in June of 2012 for Step
10 teachers of 2%
WA #3: Revenue Article $300,000 to Offset High School Capital

Expense: Provides .20 to .48 of Tax Relief Depending upon
Town
WA #4: Vilas Renovation Project Architectural Service Fees
WA #5: Contingency Article for Sarah Porter for Capital Reserve
WA #6: Direct Surplus Funds to All Capital Reserves

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FALL MOUNTAIN REGIONAL SCHOOL

DISTRICT BUDGET & WARRANT

PURPOSE OF TONIGHTS PRESENTATION

WHAT ARE OUR GOALS?

needs are met academically,

STEPS in the Budget Building Process

September meetings with Site Base Committees and PTGs to

October meetings with administrators and Finance Committee to

Business Administrator projects all wages and benefits with input

Principals met with staff to secure class needs

Principals met with secretaries to input budgets

Business Administrator receives data for all budgets and compiles

November First draft of District Budget is discussed by

Administration meets with Finance Committee to discuss draft to be

December School Board receives final draft of proposed District

NH Adequacy Aid Decrease of $469,367

NH Retirement System Rate Increases 22-25%

Support Staff Agreement Yr 2 $121,274

Personnel Changes, net addition $97,221:

High School Computer Equipment net $56,621

Teacher Retirements - $77,773

NOVEMBER 15, 2012 STATE OF NH POSTS

NH DOE/DRA release Adequacy Aid numbers result in

Decrease in State Adequacy Revenue =

SUMMARY OF PROJECTED 2013-2014 BUDGET

Transfer to Food Services Fund

Total General Fund

DEFAULT BUDGET 2013-2014

NHRS Rate Increase - Sstaff

Avg Daily Membership 2011-2012

Fall Mountain Regional School District

ACWORTH TAX DETAILS

Total Direct Elementary Budget

NH Retirement System Rate

Year 2 Support Staff Salaries

Decrease in Equitable Ed Aid

Results in a Total Assessment

Direct Elementary Expenses:

2012-2013 2013-2014 $ Change % Change

ALSTEAD TAX DETAILS

Total Direct Elementary Budget is up $45,834 or

NH Retirement System Rate Increases:

Year 2 Support Staff Salaries Increase

Added 2 Individual Aide Positions $40,214

Reduction in Force 1 Teacher Vilas ($74,190)

Added 1 Teaching Position APS $61,306

Reduction in Administrative Summer Hours

Non-Union Salaries Increase $1,744

Bus Maintenance Contract Increase $770

Field Trips (added back in) $2,907

Construction Project Increase $3,906

Capital Reserve Transfer Decrease

Decrease in Tuition Charged by Walpole

Decrease in Equitable Ed Aid ($47,018)

Decrease in Tuition Received ($176,879)

Results in a Total Assessment Increase of

Direct Elementary Expenses:

2012-2013 2013-2014 $ Change % Change

LANGDON TAX DETAILS

Total Direct Elementary Budget is up

NH Retirement System Rate

Year 2 Support Staff Salaries Increase

Non-Union Salaries Increase $374

Bus Maintenance Contract Increase