HomeMy WebLinkAbout2020-02-26 Finance Committee Packet
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R%!$).' P 5",)# S CHOOLS
Fiscal Year 2021
School Committe
Recommended Budget
July 1, 2020 June 30, 2021
School Committee Members
Charles Robinson, Chairperson
Jeanne Borawski, Vice Chairperson
Patricia Calley
Dr. Linda Snow Dockser
John Parks
Thomas Wise
Superintendent of Schools
John F. Doherty, Ed.D.
Reading Public Schools
82 Oakland Road
Reading, Massachusetts
Website http://reading.k12.ma.us
Blog https://readingsuperintendent.wordpress.com/
Facebook https://www.facebook.com/Readingpublicschools/
Twitter https://twitter.com/ReadingSchools
January 6, 2020
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District Administrators
Gail Dowd, C.P.A., Chief Financial Officer
Christine Kelley, Assistant Superintendent for Learning & Teaching
Jennifer Stys, Ed.D., Director of Student Services
Kelley Bostwick, RISE Preschool Director
Jennifer Allard, Human Resources Administrator
Julian Carr, Network Manager
Danielle Collins, Director of School Nutrition
Mary Giuliana, Director of Nursing
Grant Hightower, METCO Director
Joseph Huggins, Director of Facilities
Christopher Nelson, Director of Community and Adult Education
School Administrators
Reading Memorial High School
Kathleen Boynton, Principal
Craig Murray, Assistant Principal
Jessica Theriault, Assistant Principal
Thomas Zaya, Assistant Principal, Athletics & Extra-curricular Activities
A.W. Coolidge Middle School
Sarah Marchant, Principal
Brienne Karow, Assistant Principal
W.S. Parker Middle School
Richele Shankland, Principal
Brendan Norton, Assistant Principal
Alice Barrows Elementary School
Beth Leavitt, Principal
Birch Meadow Elementary School
Julia Hendrix, Principal
Joshua Eaton Elementary School
LisaMarie Ippolito, Principal
J.W. Killam Elementary School
Sarah Leveque, Principal
Wood End Elementary School
Joanne King, Ed.D., Principal
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INTRODUCTORY SECTION ...................................................................................................................................... 4
S UPERINTENDENTS M ESSAGE AND B UDGET S UMMARY O VERVIEW ....................................................................................... 4
B UDGET P ROCESS AND T IMELINE ....................................................................................................................................... 6
O VERVIEW OF FY21 S UPERINTENDENTS R ECOMMENDED B UDGET BY C OST C ENTER .................................................................. 7
Administration Cost Center ................................................................................................................................... 8
Regular Day Cost Center ....................................................................................................................................... 9
Special Education Cost Center ............................................................................................................................... 9
School Facilities Cost Center ................................................................................................................................ 10
District Wide Programs (Health Services, Athletics, Extra-curricular Activities, District Wide Technology) Cost
Center .................................................................................................................................................................. 10
Contact Information ............................................................................................................................................ 11
FINANCIAL SECTION ............................................................................................................................................. 12
G ENERAL B UDGET S UMMARIES ....................................................................................................................................... 12
C OST C ENTER B UDGETS ................................................................................................................................................. 21
Administration .................................................................................................................................................... 21
Regular Day ......................................................................................................................................................... 26
Special Education ................................................................................................................................................ 31
Districtwide Programs ......................................................................................................................................... 37
School Building Facilities ..................................................................................................................................... 46
S PECIAL R EVENUE F UNDS .............................................................................................................................................. 48
Federal, State, and Private Grants ...................................................................................................................... 48
Special Revenue Funds (Revolving and Donation Accounts) ............................................................................... 49
APPENDIX A: ORGANIZATIONAL SECTION ........................................................................................................... 55
Town of Reading ................................................................................................................................................. 55
Organization Structure ........................................................................................................................................ 56
District Partnerships ............................................................................................................................................ 57
APPENDIX B: STUDENT DEMOGRAPHICS ............................................................................................................. 59
D ISTRICT E NROLLMENT AND S TUDENT D EMOGRAPHICS ....................................................................................................... 59
C LASS S IZE .................................................................................................................................................................. 62
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I respectfully present to the School Committee and the Greater Reading Community the FY21
SuperintendentRecommended Budget of $48,419,663 representing an increase of $1,652,315 or 3.5%
over the FY20 budget. The increases are broken down by non-accommodated costs (all costs except
special education out of district transportation and tuition and one community priority) which increased
by 3.32% over the FY20 Budget and accommodated costs (special education out of district
transportation and tuition and one community priority) which increased by 5.24% over the FY20 Budget.
This recommended budget is balanced and aligns with the budget guidance that we received from the
Reading Finance Committee on October 16, 2019 and subsequent discussions with the Town Manager
and Town Accountant. ysis of
current and future town revenue and expense projections of the Community.
The budget message for this year continues to be positive and builds on the momentum of last year with
no reductions in personnel or services. This budget emphasizes strong fiscal practices and human
resource management while strengthening our PreK-12 curriculum and instructional practices and
continuing to build and develop outstanding in-district special education programs.
The SuperiFY21 budget includes funding to primarily address the following
financial drivers:
Funding of all contractual step and COLA increases for represented and non-represented
employees. FY21 will be the third and final year of all collective bargaining agreements.
Known out of district special education tuition and transportation expenses reflecting known
and anticipated increased rates, as well as changes and potential changes in types of
placements.
The second year of a three-year funding cycle for social studies curriculum and training to align
with the Massachusetts Social Studies Curriculum Frameworks.
Funding for curriculum materials, curriculum software, and professional development for
Algebra 1 and Grade 7-12 Foreign Language. We are currently in the process of reviewing
possible resources for the 2020-2021 school year.
Funding for a dyslexia screener for early elementary students. We are in the process of piloting
and researching potential tools for the 2020-2021 school year.
Contractual increase in regular day, athletics and extra-curricular transportation per the final
year of the transportation contract.
The net addition of 0.54 FTE Special Education Paraeducators, 1.6 FTE Special Education
Teachers and related service providers, and 1.0 FTE Payroll/HR Administrative Assistant
(Community Priority) due to current and anticipated in-district special education programmatic
needs and overall district needs. The breakdown is as follows:
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o 0.43 FTE Special Education Program Paraeducator at Killam (Hired in FY20)
o 0.32 FTE Special Education Occupational Therapy Assistant for the district (Increase in
FTE in FY20)
o 0.50 FTE Special Education Program Teacher at Killam (Increase in FTE in FY20)
o 0.10 FTE Physical Therapist for District (Increase in FTE in FY20)
o 0.10 FTE adjustment districtwide for special education paraeducator support
(Anticipated for FY21)
o 1.0 FTE Payroll/HR Administrative Assistant (Community Priority - To be hired in FY20)
o 0.4 FTE Special Education Occupational Therapist (Anticipated for FY21)
o 0.6 FTE Speech and Language Pathologist (Anticipated for FY21)
In addition, we continue to closely monitor our revolving accounts and are recommending the following
adjustments to those account offsets (see Figure 1 below) in the FY21 budget totaling a net overall
increase of $100,000. Refer to Figures 34 and 35 for a more detailed description of these accounts. An
overall analysis is being conducted with the Chief Financial Officer, Director of Community and Adult
Education, RISE Pre-School Director and the Director of Student Services to review the fee and expense
structure of each program to determine if any additional adjustments may be needed in future years.
Figure 1: Revolving Account Offset Changes to Budget
Revolving Account Change to Offset
Full Day Kindergarten $ 65,000
Athletics 30,000
Extended Day 5,000
RISE Pre-School 20,000
Use of School Property -
Special Education Tuition (30,000)
Extra-Curricular 10,000
Coolidge Extra-Curricular -
Parker Extra-Curricular - _____
Total Increase in Offsets $ 100,000
Not included in this budget are any unanticipated costs associated with increases in student enrollment,
homeless students, English Language Learner students, or extraordinary special education costs related
individualized education plan. We closely track additional potential cost increases throughout the fiscal
year, and we will keep the Committee informed if any unanticipated costs emerge.
In addition to the above financial drivers, the FY21 budget strives to address our District Improvement
Plan and Superintendent Goals. During FY21 (2020-21 school year), we will begin a new District
Improvement Plan which will most likely focus on some, or all, of the following areas:
Decreasing the equity gap between high needs students and the general population of students
Refine and Support Data Systems
Evaluate and Refine Standards Based Instructional Systems
Monitor Student Social Emotional Growth and Refine Systems of Support
Improve Physical and Psychological Security of Schools
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Develop a Multi-Year Capital Plan to Upgrade and Improve School Facilities
Design a Community Portrait of the Graduate
This budget also prioritizes maintaining adequate class sizes of 18 to 22 students in kindergarten
through Grade 2, maintaining the middle school interdisciplinary model, and addressing the results of
the RMHS NEASC Self-study and preparing for the upcoming decennial visit.
In Closing
In conclusion, we are grateful for the financial and community support that we have received and as a
result, our district will be able to provide the necessary resources to stay focused on the academic,
social, emotional, and behavioral well-being of our students. FY21
budget reflects those priorities. While we are proud of the fact that we are a district that is on the
forefront in many areas, we have challenges that lie ahead, including addressing the needs of our
students with disabilities, educational space needs and improving the social and emotional well-being of
our students. We are proud of the work that our teachers and administrators do every day to improve
teaching and learning in our district. In addition, we have enthusiastic and respectful students who
arrive to school every day eager to learn. This is a testament to our parents and our community who
value the importance of education and the role that it needs to play in a community. There is no
question that a major indicator of the quality of life for everyone in a community can be measured by
In this way, the quality of a
school district affects every single person in a community, and the Town of Reading is no exception.
We appreciate the support that we have received from the community in the past and we look forward
to working with the School Committee and town officials during this budget process.
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Based on known and projected needs, district and school administrators developed the FY21
using the financial guidance provided by the Finance
Committee in October 2019. This process will continue throughout the month of January when budget
presentations for each cost center will be given to the School Committee, who will deliberate the
Recommended budget and take a final vote on January 27, 2020.
The budget process for the next fiscal year begins 11 months in advance with the analysis of enrollment
and performance data; the development and refinement of district, school, and educator goals based on
the needs of students and performance gaps; and the identification of resources needed to achieve
effective progress towards those goals and objectives. This part of the process begins at the start of the
school year and is completed by the end of October.
In mid-October, as part of the budget process, the town convenes its annual Financial Forum, a joint
meeting of the elected and appointed Boards and Committees. At this time, the town establishes its
which available revenues are first allocated. These costs include employee and retiree health insurance,
debt service, energy and utility expenses, and special education tuition and transportation expenses. In
FY21, accommodated costs also include funding for a community priority for a 1.0 FTE Payroll/HR
Administrative Assistant for the School Department budget. The accommodated cost expenses are
subtracted from available revenues and the remaining revenues are allocated to municipal and school
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budgets based on a historical ratio of 64.1 percent of the net revenue allocated to the school
department budget and 35.9 percent to the municipal government.
During the next step of the budget process which occurs in early to late-November, the Chief Financial
Officer distributes budget development guidelines and instructions to district and school administrators.
Department and school budget requests are then submitted to the Finance Office by the end of
November. Throughout November and December, the Superintendent and the Chief Financial Officer
review the budget requests as well as the programmatic and financial implications of these requests
taken as a whole. By late December, the Superintendent determines the size and scope of the budget.
consideration. The FY21 will be presented on the following
dates:
Monday, January 6 (Overview, Administration, District Wide, Facilities Cost Centers, FY21 Capital)
Thursday, January 16 (Regular Day, Special Education)
Thursday, January 23 (Public Hearing)
Monday, January 27 (School Committee Vote on FY21 Budget)
During the month of January, the Superintendent, Chief Financial Officer, Assistant Superintendent,
Director of Student Services, as well as District Administrators present the program budgets to the
School Committee for review and deliberation. The School Committee either requests changes to the
budget or adopts the budget as proposed.
On January 27th, the School Committee is scheduled to vote and adopt a budget to present to the Town
Manager. Once adopted by the School Committee, the budget is then delivered to the Town Manager
who, in accordance with Town Charter, must submit a balanced budget to the Finance Committee in
February. The Town Manager then presents a full Town budget to the Finance Committee which is
within the available revenues for the Town. During February and March, the Finance Committee
reviews the budgets of each municipal department, including the School Department. As part of this
process, the School Committee, Superintendent, and Chief Financial Officer present their budget
requests to the Finance Committee. The Finance Committee takes a vote on each departmental budget
in Mid-March. It is the responsibility of the Finance Committee to make recommendations to Town
Meeting on each departmental request. By statute, Town Meeting can only vote the
the School Committee budget. It may vote to increase or reduce the total dollar value, but it cannot
specify the line item to which the increase or decrease is to be made. Annual Town Meeting is
scheduled for April 27, 30, and May 4 and 7, 2020. s FY21
General Fund Appropriation is set and is implemented for the fiscal year beginning on July 1, 2020.
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FY21 Expenses by Cost Center
The FY21 Superintendent Recommended Budget is organized into five Cost Centers, representing the
high-level program categories that comprise the District Budget. These cost centers align to the MA
DESE Program Categories and include Administration, Regular Day, Special Education, Other District
Programs (which includes Health Services, Athletics, Extra-curricular Activities, and District-wide
Technology), and School Facilities. These cost centers were established as such by a vote of the School
Committee. In accordance with that vote, the Administration is authorized to transfer funds within any
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cost center. The Administration must, however, obtain approval of the School Committee to transfer
funds between Cost Centers.
As shown in Figure 2 below, the FY21 Recommended Budget reflects an increase of
3.5%. The largest dollar increase to the budget is in the Special Education Cost Center ($772,212). This
increase accounts for 47% of the total increase of $1,652,315. The reasons for these increases are
highlighted in the Budget Drivers section of this Executive Summary and described in more detail in the
Financial Section of this budget document.
Figure 2: Expenditures by Cost Center
Actual Actual Actual Expended Adopted Requested %
Expended FY17 Expended FY18 FY19 Budget FY20 Budget FY21 Change
Administration $ 908,483 $ 904,568 $ 1,018,321 $ 1,093,892 $ 1,205,585 10.2%
Regular Day 23,908,691 23,875,261 25,252,697 27,015,632 27,764,234 2.8%
Special Education 11,723,881 12,589,236 13,746,776 15,227,638 15,999,850 5.1%
School Facilities 1,238,283 1,155,318 1,302,588 1,388,844 1,427,974 2.8%
Districtwide Programs 1,786,694 1,711,896 1,879,817 2,041,343 2,022,019 -0.9%
Grand Total $ 39,566,032 $ 40,236,279 $ 43,200,199 $ 46,767,348 $ 48,419,663 3.5%
Below is a summary, by cost center, that highlights the major financial drivers. Details of each cost
center can be found in the Financial Section of this document.
Administration Cost Center
FY21 Recommended Budget: 1,205,585
FY20 Adopted Budget: $1,093,892
$ Increase: $111,693 (10.2%)
The budget assumes a cost of living adjustment for the central office administrative staff, the Human
Resources Administrator, the Chief Financial Officer, Assistant Superintendent of Learning and Teaching.
The salary for the Superintendent of Schools represents guidance provided to the Chief Financial Officer
from the School Committee as part of the overall budget development process. It should be noted that
all salaries for non-represented staff represent placeholders in the budget and not actual salaries. The
final determination for annual salaries of all non-represented personnel, except for the Superintendent,
will be made by the Superintendent in June for the next fiscal year. The School Committee will
In the FY21 Budget, there is an additional 1.0 Payroll/HR Administrative Assistant to offset the shifting of
0.4 FTE town support back to the municipal (town) government and a significant increase in the School
and Town HR/Payroll activity. This is a Community Priority accommodated cost in FY21. There is an
increase of $7,280 in labor counsel services due to commencing collective bargaining with all five
collective bargaining units in FY21. In addition, there is an increase of $5,000 in the Extended Day
Revolving account offset due to increased administrative staff time to support the program (including
payroll, accounts payable, accounts receivable, human resources support, procurement support and
overall District Administration support).
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Regular Day Cost Center
FY21 Recommended Budget: $27,764,274
FY20 Adopted Budget: $27,015,632
$ Increase: $748,602 (2.8%)
The largest cost center in the budget includes cost of living adjustments, salary steps, and column
increases for regular education teachers, regular education paraeducators and tutors, and school
secretaries according to collective bargaining agreements. There are also cost of living adjustments for
non-represented personnel including building level administrators and curriculum coordinators. It
should be noted that all salaries for non-represented staff represent placeholders in the budget and not
actual salaries. The final determination for annual salaries of all non-represented personnel within the
Regular Day Cost Center will be made by the Superintendent in June for the next fiscal year. There is no
additional staffing allocated in the regular day cost center for FY21, however, there are some shifts of
elementary teachers between schools to accommodate changes in student enrollment. The Regular Day
budget reflects a 0.4 reduction in the Data Coach position with the additional funds being reallocated to
curriculum software expenses for analytical tools. The reduction occurred in FY19 and is anticipated to
be consistent in FY20.
Expense increases include a contractual increase in regular day mandatory bus transportation. The
increase in transportation also reflects a slight reduction in the number of paying students on the non-
mandated bus as well as changes in the number of students identified as homeless which we are
required to pay for transportation. There are also increases in curriculum materials, curriculum
software, and professional development for the purchase and training of social studies curriculum
implementation (Year 2), Algebra 1 materials, Foreign Language materials, and a new early childhood
dyslexia screener. In addition, there is an increase in the full day kindergarten tuition revolving account
offset of $65,000 due to a steady increase in full day kindergarten tuition paying students.
Special Education Cost Center
FY21 Recommended Budget: $15,999,850
FY20 Adopted Budget: $15,227,638
$ Increase: $772,212 (5.1%)
The increase in this cost center is due to cost of living adjustments, salary steps, and column increases
for special education teachers and therapists, and special education paraeducators according to
collective bargaining agreements. In addition, there is a net addition of 0.54 FTE Special Education
Paraeducators and 1.6 FTE Special Education Teachers and related service providers due to current and
anticipated in-district special education programmatic needs. The breakdown is as follows:
o 0.43 FTE Special Education Program Paraeducator at Killam (Hired in FY20)
o 0.32 FTE Special Education Occupational Therapy Assistant for the district (Increase in
FTE in FY20)
o 0.50 FTE Special Education Program Teacher at Killam (Increase in FTE in FY20)
o 0.10 FTE Physical Therapist for District (Increase in FTE in FY20)
o 0.10 FTE adjustment districtwide for special education paraeducator support
(Anticipated for FY21)
o 0.4 FTE Special Education Occupational Therapist (Anticipated for FY21)
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o 0.6 FTE Speech and Language Pathologist (Anticipated for FY21)
o
due to programmatic and student needs.
There are also cost of living adjustments for special education administrators and other non-represented
special education employees. It should be noted that all salaries for non-represented staff represent
placeholders in the budget and not actual salaries. The final determination for annual salaries of all non-
represented personnel within the Special Education Cost Center will be made by the Superintendent in
June for the next fiscal year. Expense increases include known increases in special education out of
district tuition and transportation. In addition, there is a decrease in the special education tuition
revolving account offset of $30,000 due to less students being tuitioned into our in-district programs
from other school districts next year. Currently there is projected to be one student tuitioned in for the
upcoming fiscal year. There is also a $20,000 increase in the RISE tuition revolving account offset to
appropriately balance the amount of the offset with the tuition revenue that is being collected and the
associated salary costs of the program
Not included in this budget are any unanticipated costs related to out of district placement tuition,
We closely
track additional potential cost increases throughout the fiscal year, and we will keep the Committee
informed if any unanticipated costs emerge.
School Facilities Cost Center
FY21 Recommended Budget: $1,427,974
FY20 Adopted Budget: $1,388,844
$ Increase: $39,130 (2.8%)
Built into this cost center are cost of living adjustments and salary steps for school custodians according
to collective bargaining agreements. In addition, there is also a cost of living adjustments for the non-
represented employee. An increase has been allocated in the custodial overtime line item to provide
additional funding for coverage for vacation and leaves of absence within the department, as well as to
assist in snow removal during winter months. In addition, there is the elimination of the 0.4 FTE Facilities
Rental Coordinator. The duties and responsibilities of this position have been absorbed by other
members of the Facilities Department. Also reflected is the costs associated with the new three-year
contractual cleaning contract executed this year for the Coolidge Middle School and Reading Memorial
High School.
District Wide Programs (Health Services, Athletics, Extra-curricular Activities, District
Wide Technology) Cost Center
FY21 Recommended Budget: $2,022,019
FY20 Adopted Budget: $2,041,343
$ Decrease: $19,324 (-0.9%)
Overall, this cost center is decreasing from FY20. One area of increase in this cost center is a result of
cost of living adjustments, salary steps, and column increases for nurses, athletic coaches, advisory
stipends and the athletic secretary according to collective bargaining agreements. In addition, there is a
cost of living adjustment for the non-represented employees including the assistant principal for
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athletics and extra-curricular activities, District Network Manager, Technicians, and the Director of
Nurses. It should be noted that all salaries for non-represented staff represent placeholders in the
budget and not actual salaries. The final determination for annual salaries of all non-represented
personnel in the District Wide Program Cost Centers will be made by the Superintendent in June for the
next fiscal year. Other increases include athletic software and support related to known increases in the
HUDL software package.
Turf 2 will be available in the spring, and as such reductions were made in the FY21 budget for athletic
transportation which were increased in FY20 to accommodate more away games or games that required
temporary field lighting. Decreases have been reflected in field maintenance as the cost of maintaining
Turf II and the Stadium are included within the Town-Core budget. Athletic facilities rentals have
The district wide technology budget has a decrease in software licensing and support due to a decrease
in software license and maintenance renewals in FY21.
There are recommended adjustments in the offsets to the athletic revolving account ($30,000 increase)
and extra-curricular revolving account ($10,000 increase) due to increase user fee participation and
ticket sales. These revolving accounts will be reviewed as additional information is obtained on
participation figures and the impact of reducing the number of annual shows from four to three.
Contact Information
Copies of the budget document are available at the Office of the Superintendent, the Reading Town
www.reading.k12.ma.us. For additional information or clarification, please feel free to contact the
Central Office Administration for assistance.
John F. Doherty Ed.D. Gail S. Dowd, C.P.A.
Superintendent of Schools Chief Financial Officer
781-944-5800 781-670-2880
John.doherty@reading.k12.ma.us Gail.Dowd@reading.k12.ma.us
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The Financial Section of the budget book is designed to provide the reader summary and detailed
financial information regarding the Reading Public Schools. Information is provided using a pyramid
approach moving from summary information to more detailed information in each subsection. The
subsections included in this section include General Budget Summaries and Cost Center Budgets.
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The Reading school budget is divided into five cost centers. These cost centers align to the
Massachusetts Department of Elementary and Secondary Education (MA DESE) Program Categories and
include Administration, Regular Day, Special Education, Other District Programs (which includes Health
Services, Athletics, Extra-curricular Activities, and District-wide Technology), and School Facilities. As
Figure 3 below shows, the overall increase to the FY21 Recommended Budget is 3.5%
or an increase of $1,652,315.
The largest dollar increase is in the area of Special Education ($772,212). This cost center accounted for
46.7% of the overall increase. There were also increases in Administration ($111,693 or 6.8% of the
overall increase), Regular Day ($748,602 or 45.3% of the overall increase), and School Facilities ($39,130
or 2.3% of the overall increase). The District Wide Services Cost Center has a decrease of $19,324.
Figure 3: General Fund Expenditures by Cost Center
Actual Actual Actual Adopted Requested %
Expended FY17 Expended FY18 Expended FY19 Budget FY20 Budget FY21 Change
Administration $ 908,483 $ 904,568 $ 1,018,321 $ 1,093,892 $ 1,205,585 10.2%
Regular Day 23,908,691 23,875,261 25,252,697 27,015,632 27,764,234 2.8%
Special Education 11,723,881 12,589,236 13,746,776 15,227,638 15,999,850 5.1%
School Facilities 1,238,283 1,155,318 1,302,588 1,388,844 1,427,974 2.8%
Districtwide Programs 1,786,694 1,711,896 1,879,817 2,041,343 2,022,019 -0.9%
Grand Total $ 39,566,032 $ 40,236,279 $ 43,200,199 $ 46,767,348 $ 48,419,663 3.5%
As Figure 4 below shows, the largest cost center for the district budget is Regular Day at 57.4% of total
expenditures. The next largest is Special Education which comprises 33.0% of total expenditures.
School Facilities make up 2.9% of the budget. The smallest cost center is District Administration which
makes up 2.5% of the total FY21 Recommended Budget. Districtwide Programs make
up 4.2% of the FY21 Recommended Budget.
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Figure 4: Cost Centers as Percentage of Total FY21 Budget
Requested FY21 Budget
4.2%
2.9%
33.0%
57.4%
2.5%
Regular DayAdministrationSpecial Education
School FacilitiesDistrictwide Programs
As Figure 5 below indicates, there have been modest shifts between costs centers from year to year.
The three smallest cost centers, Administration, District Wide Programs and School Facilities have stayed
fairly constant, while the Special Education cost center has increased, and the Regular Day cost center
has decreased. Because most of the teaching staff and expenses is in Regular Day, when we have an
increase in special education, the regular day budget is usually impacted the most.
Figure 5: Cost Center Budget Proportions Year over Year
70.0%
60.0%
50.0%
40.0%
30.0%
20.0%
10.0%
0.0%
Actual Actual Actual Adopted Requested
ExpendedExpendedExpendedBudgetBudget
FY17FY18FY19FY20FY21
Administration
2.3%2.2%2.4%2.3%2.5%
Regular Day
60.4%59.3%58.4%57.7%57.4%
Special Education
29.6%31.3%31.8%32.6%33.0%
School Facilities
3.1%2.9%3.0%3.0%2.9%
Districtwide Programs
4.5%4.3%4.4%4.4%4.2%
Figure 6 shows the change in each cost center budget year over year for FY14 through the FY21
Recommended Budget. The average annual increase to the school department budget
between FY14 and the FY21 Recommended Budget is 4.0% with the FY19 Override
Budget being the highest increase at 8.4%.
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Figure 6: Change in Cost Center Budgets Year over Year
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Annual
Average
Administration 1.9% 1.6% -1.3% 4.1% -3.8% 14.5% 3.1% 10.2% 3.8%
Regular Day 2.7% 3.6% 3.4% 1.9% 2.8% 6.8% 1.4% 2.8% 3.2%
Special Education 10.2% 6.5% 2.3% 7.7% 3.0% 10.8% 7.4% 5.1% 6.6%
School Facilities 5.5% 9.7% 1.7% -1.9% -50.0% 8.2% 4.8% 2.8% -2.4%
Districtwide Programs -0.2% -0.6% 1.4% 1.6% 7.3% 10.4% 5.9% -0.9% 3.1%
Grand Total 4.45% 4.18% 2.75% 3.50% 1.40% 8.40% 3.60% 3.5% 4.0%
Another view of the budget (Figure 7 below) shows the breakdown by major category of expense:
professional salaries, clerical salaries, other salaries, contract services, supplies and materials, and other
expenses. Professional salaries are generally salaries of licensed administrators (e.g., central office
administrators, building principals), department directors (e.g., facilities, school health), teachers and
specialists. Clerical salaries include central office administrative assistants, as well as building and
department secretaries. Other salaries are those of our support staff such as paraprofessionals,
custodians, and substitutes. Contract services are payments for services rendered by personnel who are
not on the payroll and are not regular employees, including all related expenses covered by the
contract. Examples include services of legal counsel, transportation services provided under a bus
contract, or cleaning contracts. Supplies and materials include curriculum materials, technology,
classroom supplies, technology, and software. Examples of other expenses include special education
tuition, postage, dues and memberships, professional development, and translation services. Figure 7
below shows the General Fund expenses and budget by category.
Figure 7: General Fund Expenses and Budget by Category
Actual Actual Actual Final Recommended %
Expense Expense Expense Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Professional Salaries $ 28,279,205 $ 28,383,639 $ 30,497,989 $ 32,394,324 $ 33,501,373 3.4%
Clerical Salaries 815,055 824,608 864,481 894,684 976,605 9.2%
Other Salaries 4,148,201 4,088,253 4,332,002 4,861,891 5,052,276 3.9%
Contract Services 2,425,082 2,568,848 2,570,147 2,832,922 2,899,030 2.3%
Supplies & Materials 747,207 648,795 780,971 932,202 980,011 5.1%
Other Expenses 3,151,282 3,722,135 4,154,610 4,851,324 5,010,368 3.3%
Grand Total $ 39,566,032 $ 40,236,279 $ 43,200,199 $ 46,767,348 $ 48,419,663 3.5%
Professional salaries comprise the largest percentage of the budget. This is not surprising since, as
stated earlier, education is a staffing intensive enterprise. Professional salaries make up 69.2% of our
district budget while salaries as a whole comprise 81.6% of our district budget. The increase in salaries
reflects step and cost of living increases and column changes for represented employees and cost of
living increases for non-represented staff.
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The 9.2% increase in clerical salaries is due to the addition of the 1.0 FTE Payroll/HR Administrative
Assistant (Community Priority). Excluding the addition clerical salaries has increased by 2.5%. Next year
will be the third and final year of each collective bargaining agreement. It should be noted that all
salaries for non-represented staff represent placeholders in the budget and not actual salaries. The final
determination for annual salaries of all non-represented personnel, except for the Superintendent will
be made by the Superintendent in June for the next fiscal year. The School Committee will determine
The increase in Contract Services stems predominantly from an increase in special education and regular
day bus transportation (including athletics and extra-curricular) and the cleaning services contract at the
Coolidge Middle School and the High School. The increase in other salaries is due to contractual
increases. The increase in Supplies & Materials reflects additional districtwide curriculum expenses
(Social Studies, Algebra 1, Dyslexia Screener, Foreign Language) compared to the FY20 budget. Also
increasing the Supplies & Materials budget is an additional $15,500 reallocated from the 0.4 reduction in
the Data Coach which is funding additional analytical tools. The increase in other expenses is due to an
increase in special education tuition.
Figure 8 below shows the General Fund expenses and budget by cost center and category. Changes in
cost centers budgets are discussed in greater detail in the Cost Center Budget section of this document.
Figure 8: General Fund Expenses and Budget by Cost Center and Object
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Administration
Professional Salaries $ 537,106 $ 523,489 $ 579,127 $ 609,039 $ 628,246 3.2%
Clerical Salaries 179,157 178,311 246,010 252,658 333,581 32.0%
Contract Services 80,118 82,394 74,625 85,647 93,250 8.9%
Supplies & Materials 4,177 8,327 5,584 7,795 7,795 0.0%
Other Expenses 107,926 112,047 112,975 138,753 142,714 2.9%
Administration Total $ 908,483 $ 904,568 $ 1,018,321 $ 1,093,892 $ 1,205,585 10.2%
Regular Day
Professional Salaries $ 21,451,725 $ 21,408,307 $ 22,738,748 $ 23,979,058 $ 24,564,914 2.4%
Clerical Salaries 474,124 477,229 449,330 462,497 472,194 2.1%
Other Salaries 999,869 992,224 968,312 1,121,819 1,159,470 3.4%
Contract Services 97,909 120,228 143,189 142,695 178,000 24.7%
Supplies & Materials 543,559 437,483 547,797 716,867 759,577 6.0%
Other Expenses 341,505 439,790 405,320 592,697 630,080 6.3%
Regular Day Total $ 23,908,691 $ 23,875,261 $ 25,252,697 $ 27,015,632 $ 27,764,234 2.8%
Special Education
Professional Salaries $ 5,413,021 $ 5,578,769 $ 6,299,857 $ 6,891,513 $ 7,368,445 6.9%
Clerical Salaries 86,980 92,917 94,561 99,325 102,510 3.2%
Other Salaries 1,952,461 2,019,939 2,174,602 2,445,045 2,565,046 4.9%
Contract Services 1,621,701 1,753,122 1,629,573 1,777,775 1,809,250 1.8%
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Supplies & Materials 64,125 43,855 42,662 53,575 53,239 -0.6%
Other Expenses 2,585,593 3,100,633 3,505,521 3,960,405 4,101,360 3.6%
Special Education Total $ 11,723,881 $ 12,589,236 $ 13,746,776 $ 15,227,638 $ 15,999,850 5.1%
Health Services
Professional Salaries $ 575,978 $ 581,369 $ 607,814 $ 642,635 $ 654,574 1.9%
Clerical Salaries 12,636 12,835 13,156 13,479 13,883 3.0%
Other Salaries 10,306 10,929 13,453 15,000 20,000 33.3%
Contract Services 9,616 9,150 8,990 9,000 9,000 0.0%
Supplies & Materials 7,985 4,483 5,094 8,865 8,900 0.4%
Other Expenses 1,425 4,069 3,990 3,135 4,000 27.6%
Health Services Total $ 617,945 $ 622,834 $ 652,497 $ 692,113 $ 710,357 2.6%
Athletics
Professional Salaries $ 59,414 $ 56,672 $ 57,872 $ 59,296 $ 60,770 2.5%
Clerical Salaries 48,626 49,991 51,552 53,073 54,438 2.6%
Other Salaries 103,280 52,333 115,731 115,281 109,602 -4.9%
Contract Services 289,661 297,966 311,610 369,590 345,180 -6.6%
Supplies & Materials 27,637 33,515 31,389 32,000 33,500 4.7%
Other Expenses 34,970 45,380 41,643 42,475 59,713 40.6%
Athletics Total $ 563,586 $ 535,857 $ 609,796 $ 671,715 $ 663,204 -1.3%
Extra-Curricular
Professional Salaries $ 63,735 $ 64,443 $ 42,962 $ 51,903 $ 50,333 -3.0%
Contract Services 11,271 11,985 12,921 13,800 16,900 22.5%
Supplies & Materials 1,225 1,113 455 1,900 1,900 0.0%
Other Expenses 5,024 4,337 3,246 10,000 9,000 -10.0%
Extra-Curricular Total $ 81,255 $ 81,878 $ 59,584 $ 77,603 $ 78,133 0.7%
Technology
Professional Salaries $ 102,840 $ 93,982 $ 93,610 $ 81,130 $ 83,167 2.5%
Other Salaries 296,449 266,797 294,573 321,931 323,132 0.4%
Contract Services 59,807 93,252 93,656 95,450 101,150 6.0%
Supplies & Materials 196 5,508 32,985 6,000 8,000 33.3%
Other Expenses 64,617 11,787 43,118 95,400 54,876 -42.5%
Technology Total $ 523,907 $ 471,327 $ 557,941 $ 599,911 $ 570,325 -4.9%
School Facilities
Professional Salaries $ 75,387 $ 76,608 $ 78,000 $ 79,750 $ 90,923 14.0%
Clerical Salaries 13,532 13,325 9,871 13,653 - -100.0%
Other Salaries 785,836 746,032 765,331 842,815 875,025 3.8%
Contract Services 255,000 200,750 295,584 338,965 346,300 2.2%
Supplies & Materials 98,305 114,512 115,006 105,201 107,100 1.8%
Other Expenses 10,223 4,091 38,797 8,460 8,625 2.0%
School Facilities Total $ 1,238,283 $ 1,155,318 $ 1,302,588 $ 1,388,844 $ 1,427,974 2.8%
Grand Total $ 39,566,032 $ 40,236,279 $ 43,200,199 $ 46,767,348 $ 48,419,663 3.5%
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Historical Budget versus Actual Spending
As a school district, we pride ourselves on responsible fiscal management, spending our resources as
requested and returning funds that are not utilized during the course of a fiscal year. As part of our
efforts to ensure accountability, we report on the amount of the school budget that we have returned
of the fiscal year in Figures 9 and 10 below. As indicated, the
school department has returned funds each of the prior nine fiscal years and has not required or
requested additional funds for school department operations. On average, the school department has
returned 0.6% of its total budget back to the town each year. In FY19, the amount returned was 0.67%
or $302,775 out of a $46,767,348 budget.
Figure 9: Amount of School Budget Funds Retuned to Free Cash Each Year
ANNUAL SCHOOL BUDGET ($) TURNED BACK TO FREE
CASH
$593,851
$451,073
$302,775
$286,158
$248,131
$229,563
$118,808
$77,137
$64,565
$24,113
FY'10FY'11FY'12FY'13FY'14FY'15FY'16FY'17FY'18FY'19
Figure 10: Percentage of School Budget Funds Retuned to Free Cash Each Year
ANNUAL SCHOOL BUDGET (%) TURNED BACK TO FREE CASH
1.53%
1.10%
0.79%
0.67%
0.62%
0.55%
0.30%
0.21%
0.18%
0.07%
0.00%
FY'10FY'11FY'12FY'13FY'14FY'15FY'16FY'17FY'18FY'19
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Allocation of Personnel Resources
Education is, by its very nature, a very staff dependent operation. The total number of staff as well as
the allocation of staff resources is determined annually based on enrollment projections and student
needs and services required to meet those needs. As a result, 81.6% of our district operating budget is
used for employee compensation which is not atypical of school districts in the state or across the
number of hours that an individual works by the base number of hours for the particular position. For
example, paraprofessionals and base hours are 35 per week (70 hours biweekly), secretaries
work 37.5 hours per week (75 hours biweekly), and custodians work 40 hours per week (80 hours
biweekly).
Staffing is driven primarily by enrollment changes and student program needs. Figure 11 below shows
staffing resources for the prior year, current year, and requested for SY20-21 by position type, and by
cost center.
The following positions were added to the FY21 Recommended Budget due to
additional student service and program needs in special education and additional support needed in
HR/Payroll. Some of these positions were hired in FY20 due to immediate student driven needs while
other positions are anticipated in FY21.
Positions Added in FY21 Budget
The net addition of 0.54 FTE Special Education Paraeducators, 1.6 FTE Special Education Teachers and
related service providers, and 1.0 FTE Payroll/HR Administrative Assistant (Community Priority) due to
current and anticipated in-district special education, programmatic needs and district needs. The
breakdown is as follows:
o 0.43 FTE Special Education Program Paraeducator at Killam (Hired in FY20)
o 0.32 FTE Special Education Occupational Therapy Assistant for the district (Increase in
FTE in FY20)
o 0.50 FTE Special Education Program Teacher at Killam (Increase in FTE in FY20)
o 0.10 FTE Physical Therapist for District (Increase in FTE in FY20)
o 0.10 FTE adjustment districtwide for special education paraeducator support
(Anticipated for FY21)
o 1.0 FTE Payroll/HR Administrative Assistant (Community Priority (To be hired in FY20)
o 0.4 FTE Special Education Occupational Therapist (Anticipated for FY21)
o 0.6 FTE Speech and Language Pathologist (Anticipated for FY21)
Reductions in FY21 Positions
o 0.4 FTE Data Coach (FTE reduced in FY20)
o 0.4 Facilities Rental Coordinator (FTE reduced in FY20)
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Figure 11: Staffing by Cost Center and Position
Budgeted Actual Budgeted
FY17 FY18 FY19 FY20 FY20 FY21
FTE FTE FTE FTE FTE FTE
Administration 8.1 8.1 9.1 9.1 10.1 10.1
Administrative Assistant 3.8 3.8 4.8 4.8 5.8 5.8
District Administrator 4.3 4.3 4.3 4.3 4.3 4.3
Regular Education 341.8 332.8 340.9 342.2 341.1 341.1
Assistant Principal 4.5 4.3 4.3 4.3 4.3 4.3
Curriculum Coordinators - - 2.0 2.0 2.0 2.0
Elementary Teacher 103.6 100.4 100.2 101.4 101.4 101.4
ELL Teacher 2.5 2.5 2.5 2.5 2.5 2.5
Guidance Counselor 5.2 5.6 5.6 5.6 5.6 5.6
High School Dept Chair 3.3 3.3 3.3 3.3 3.3 3.3
High School Teacher 74.7 70.3 75.1 75.1 74.6 74.6
Instructional Coach 2.0 0.2 1.0 1.0 0.6 0.6
Library/Media Specialist 7.9 7.9 7.9 7.9 7.9 7.9
Middle School Teacher 65.7 65.8 66.3 66.3 66.3 66.3
Paraprofessional 22.0 21.5 23.9 24.0 23.0 23.0
Principal 8.0 8.0 8.0 8.0 8.0 8.0
Reading Specialist 7.3 7.0 7.0 7.0 7.0 7.0
School Adjustment Counselor 1.0 1.0 1.0 1.0 1.0 1.0
School Psychologist 9.6 10.0 10.6 10.6 11.4 11.4
Secretary 11.0 11.0 10.0 10.0 10.0 10.0
Supervisor of Students 1.0 - - - -
Technology Specialist 3.6 3.4 3.1 3.1 3.1 3.1
Tutor 8.9 10.5 9.1 9.1 9.1 9.1
Special Education 163.6 167.4 175.9 180.1 177.4 178.5
Behavior Analyst (BCBA) 1.0 1.6 1.0 2.0 1.0 1.0
District Administrator 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Special Education - - 0.6 0.6 0.6 0.6
Director
District Administrator of Support 0.6 0.4 0.4 1.0 1.0 1.0
Services
District Evaluator 1.0 1.0 1.0 1.0 1.0 1.0
Elementary Teacher 23.8 24.0 25.0 26.0 26.5 25.5
High School Teacher 10.0 11.0 11.0 11.0 11.0 12.0
Middle School Teacher 15.5 15.5 17.0 17.0 17.0 17.0
Occupational Therapist 3.1 3.1 3.1 3.1 3.1 3.5
Occupational Therapy Assistant 0.6 0.6 0.6 0.6 0.9 0.9
Paraprofessional 76.8 78.0 84.2 85.8 82.1 82.2
Physical Therapist 1.5 1.5 1.5 1.5 1.6 1.6
Pre-School Teacher 5.9 7.3 7.3 7.3 7.5 7.5
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School Adjustment Counselor 1.0 1.0 1.0 1.0 1.0 1.0
Secretary 2.0 2.0 2.0 2.0 2.0 2.0
Social Worker 4.0 3.0 3.0 3.0 3.0 3.0
Speech/Language Pathologist 9.6 9.8 9.8 9.8 9.8 9.8
Speech/Language Pathologist - - - - - 0.6
Assistant
Team Chair 6.2 6.6 6.4 6.4 7.4 7.4
Athletics 1.5 1.5 1.5 1.5 1.5 1.5
Assistant Principal 0.5 0.5 0.5 0.5 0.5 0.5
Secretary 1.0 1.0 1.0 1.0 1.0 1.0
Extra-curricular 0.3 0.3 0.3 0.3 0.3 0.3
Assistant Principal 0.3 0.3 0.3 0.3 0.3 0.3
Health Services 9.3 9.3 9.3 9.3 9.3 9.3
District Administrator 0.2 0.2 0.2 0.2 0.2 0.2
School Nurse 8.8 8.8 8.8 8.8 8.8 8.8
Secretary 0.3 0.3 0.3 0.3 0.3 0.3
District Technology 6.4 5.4 6.4 6.2 6.2 6.2
Computer Technician 5.5 4.5 5.5 5.5 5.5 5.5
District Administrator 0.7 0.7 0.7 0.7 0.7 0.7
Info Systems Specialist 0.2 0.2 0.2 - - -
Facilities 19.9 19.9 19.9 19.9 19.5 19.5
Custodian 18.5 18.5 18.5 18.5 18.5 18.5
District Administrator 1.0 1.0 1.0 1.0 1.0 1.0
Secretary 0.4 0.4 0.4 0.4 - -
Grant Funded 16.8 16.2 16.1 15.5 15.7 15.7
Data Analyst 1.0 0.8 - - - -
District Administrator of Support 0.5 0.5 0.6 - - -
Services
Metco Coordinator 1.0 1.0 1.0 1.0 1.0 1.0
Elementary Teacher 3.6 3.6 5.0 5.0 5.0 5.0
High School Teacher 3.0 3.0 2.0 2.0 2.0 2.0
Middle School Teacher 2.5 2.5 2.0 2.0 2.0 2.0
Pre-School Teacher 2.0 1.6 1.0 1.0 1.0 1.0
Team Chair 2.0 2.0 1.0 2.0 1.0 1.0
Behavior Analyst (BCBA) 1.0 - 1.0 1.0
Paraprofessional - - 0.7 0.7 0.7 0.7
Tutor 1.2 1.2 1.8 1.8 2.0 2.0
Grand Total 567.6 560.7 579.3 584.1 581.1 582.1
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#®²³ #¤³¤± "´£¦¤³s
Administration
The Administration cost center includes the salaries and expenses for Central Office administration
which includes the following primary functions: School Committee, Superintendent, Assistant
Superintendent, Business and Finance, Human Resources, and District-wide Data and Information
Management.
The Administration cost center currently accounts for 2.5% of the total district budget. For FY21, the
district administration cost center has increased by $111,693 or 10.2%. As shown in Figure 12, the
major changes in this cost center are as follows:
Cost of living adjustments for the Central Office Administrators and Staff. It should be noted
that all salaries for non-represented staff represent placeholders in the budget and not actual
salaries. The final determination for annual salaries of all non-represented personnel, except for
the Superintendent will be made by the Superintendent in June for the next fiscal year. The
(Professional Salaries)
An additional 1.0 FTE Payroll/HR Administrative Assistant ($60,000) to offset the shifting of 0.4
FTE support to the municipal government and a significant increase in HR/Payroll activity. This is
a community priority established at the Financial Forum in October. As discussed with the
Committee, this position was added during FY20 and is being actively recruited on.
An increase of $7,280 in labor counsel services due to collective bargaining with all five
collective bargaining units commencing in FY21.
An increase of $5,000 in the Extended Day Revolving Account offset (Revolving Fund Support)
due to increased administrative costs to support that program.
The largest expenditure in this cost center is for the salaries of the four district administrators
(Superintendent, Assistant Superintendent for Learning & Teaching, Chief Financial Officer, Human
rd
Resources Administrator), and a portion (1/3the
portion of the role that contributes to district data and information management, and the 5.8 FTE
administrative assistants that support the district and school administration.
Figure 12 below shows the District Administration Budget by detailed expense category. This
information provides the reader with a line by line analysis of the changes in the district administration
budget.
Figure 12: District Administration Budget by Detail
Actual Actual Actual Final Recommended % Change
Expenses Expenses Expenses Budget Budget
FY17 FY18 FY19 FY20 FY21
Administration
Professional Salaries
Administrator $ 430,001 $ 416,770 $ 465,356 $ 491,980 $ 507,283 3.1%
Director 65,472 67,321 72,500 77,100 80,000 3.8%
Employee Benefits 5,287 2,481 3,419 -
-
Manager 36,346 36,917 37,852 39,960 40,963 2.5%
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Professional Salaries Total $ 537,106 $ 523,489 $ 579,127 $ 609,039 $ 628,246 3.2%
Clerical Salaries
Administrative Assistant $ 214,157 $ 218,311 $ 286,010 $ 297,658 $ 383,581 28.9%
Employee Benefits - - - - -
Revolving Fund Support (35,000) (40,000) (40,000) (45,000) (50,000) 11.1%
Clerical Salaries Total $ 179,157 $ 178,311 $ 246,010 $ 252,658 $ 333,581 32.0%
Contract Services
Consulting Services $ 8,500 $ 8,000 $ 8,000 $ 10,927 $ 10,900 -0.2%
Labor Counsel 22,959 26,304 18,342 22,720 30,000 32.0%
Telecommunications 48,658 48,090 48,283 52,000 52,350 0.7%
Contract Services Total $ 80,118 $ 82,394 $ 74,625 $ 85,647 $ 93,250 8.9%
Supplies & Materials
Office $ 4,177 $ 8,327 $ 5,584 $ 7,795 $ 7,795 0.0%
Supplies & Materials Total $ 4,177 $ 8,327 $ 5,584 $ 7,795 $ 7,795 0.0%
Other Expenses
Advertising $ 4,983 $ 1,701 $ 942 $ 5,550 $ 5,550 0.0%
Awards 224 428 - 600 600 0.0%
Dues & Memberships 13,125 14,782 15,373 14,392 16,529 14.9%
Employee Benefits 14,700 23,800 25,900 30,000 30,000 0.0%
Equipment 13,361 7,704 4,104 8,567 8,000 -6.6%
Hiring and Recruiting 28,211 8,300 28,759 33,564 36,600 9.0%
Postage 4,079 3,975 4,993 6,546 5,360 -18.1%
Professional Development 15,706 16,683 14,110 18,939 19,025 0.5%
Software Licensing & Support 13,537 14,674 17,214 18,935 19,350 2.2%
Travel - 1,580 1,659 1,700 2.5%
-
Other Expenses Total $ 107,926 $ 112,047 $ 112,975 $ 138,753 $ 142,714 2.9%
Administration Total $ 908,483 $ 904,568 $ 1,018,321 $ 1,093,892 $ 1,205,585 10.2%
Figure 13: District Administration Staffing
FY17 FY18 FY19 Budgeted Actual Budgeted
FTE FTE FTE FY20 FY20 FY21
FTE FTE FTE
Administration 8.1 8.1 9.1 9.1 10.1 10.1
Administrative Assistant 3.8 3.8 4.8 4.8 5.8 5.8
District Administrator 4.3 4.3 4.3 4.3 4.3 4.3
Additional HR/Payroll Administrative Assistant Position
The needs and the demands of the Human Resources and Finance (Payroll) Departments have been
expanding greatly over the past years. At its current state the Human Resources Department is servicing
978 employees with a staff of 1.5 FTE. The Human Resources Department no longer has the appropriate
amount of human capital to effectively and efficiently comply with federal, state and local mandates.
25 of 105
The new 1.0 FTE Payroll/HR Administrative Assistant position will support the Human Resources and
Finance (Payroll) Departments as a 0.5 FTE HR Administrative Assistant and a 0.5 FTE Payroll
Administrative Assistant. Structuring this position in such a way will allow for cross training and thus
loss of institutional knowledge.
For the last two years, the town has graciously shared 0.4 FTE of a 1.0 General HR Administrator funded
by the Town within the Municipal budget. In October with the position becoming vacant due to the
staff member leaving, the increasing HR/Payroll needs in the town and school departments was
reviewed and it was determined that the entire 0.4 FTE would be transferred back to the town and that
two separate positions would be created. This community priority will restore the 0.4 FTE lost in
October, as well as provide much needed administrative support and redundancy in both the Human
Resources and Finance (Payroll) Departments. The Town and School Human Resources and Payroll
departments will continue to work closely and collaborate, but the additional staffing will allow for
increased overall service to the employee bases.
The position will allow for the Human Resources Department to begin to effectively implement strategic
initiatives such as; increasing workforce diversity through the recruiting and hiring process, revise and
align hiring procedures district wide and building based, support and consult with Administrators
through employee data analysis to implement cultural and organizational change, direct oversight of
monitoring and consulting on the teacher evaluations process as well as all represented and non-
represented performance management and evaluations, alignment of the Human Resources
Department with Learning and Teaching programs such as mentoring and induction, create and improve
current practices for new employee acclimation beyond induction improving for employee satisfaction
and retainment, creation of a comprehensive Human Resources Procedural Manual to help clarify
improve and align systems, implementation of a new position control module through MUNIS payroll
system, the ability to conduct enhanced exit interviews and implement stay interviews, and increased
work and partnering with the Facilities Department in a joint effort toward safety initiative regarding the
recovery of school property for those while on leave or who have become inactive with the District.
This position would further support and be cross-trained in our MUNIS payroll system. Currently there
are only two staff members who review payroll for the entire School District. This creates a concern of
loss of institutional knowledge as well as segregation of duties. If one of the individuals in these two
positions was unable to work, or chose to leave the district, we would also have a concern around
segregation of duties as we cannot have one staff member overseeing, approving and reviewing payroll
for the entire District. This concern is all too real as our current Payroll/HR Administrative Assistant is on
a leave of absence and temporary help was needed in order to ensure continuity of coverage.
Further, with this additional support, the Human Resources and Finance (Payroll) Departments will
continue to be able to do more as it pertains to current functions such as DESE teacher licensure
support, monitoring auditing and tracking, onboarding and recruiting of daily substitute teachers,
implementation of federal, state and local mandated trainings and requirements, FMLA and Non-FMLA
leave coordination and tracking, processing and tracking of CORI and Fingerprint based background
checks, employee relations (complaint and investigation management), in addition to many more daily
26 of 105
Human Resources and Payroll functions handled by the department. Ultimately, this position will
continue to help the Human Resources and Finance Departments to provide quality and timely customer
service for the Reading Public Schools community.
3¢§®®« #®¬¬¨³³¤¤
The role of the School Committee is to recruit, hire, evaluate, and make employment decisions on the
superintendent; review and approve budgets for public education in the district; and establish
educational goals and policies for the schools in the district consistent with the requirements of law and
statewide goals and standards established by the Massachusetts Board of Education. This District
Administration Budget includes any expenses incurred by the School Committee, most notably, the
of School Committees. Also funded here are
incidental expenses related to printing and copying of school committee packets, postage and awards.
The increases related to the School Committee within the Administration Budget fund an anticipated
increase in dues and memberships and conference expenses for Massachusetts Association of School
Committee (MASC) annual dues and conference registration for the annual MASC Conference.
Superintendent
The Superintendent of Schools serves as the chief educational leader for the school district. This
position works with the School Committee as well as with building administrators and central office
improvement plan strategic goals and objectives, to recommend
a budget necessary
used to ensure the success of all students. The Superintendent supervises and evaluates all Central
Office Administrators and Building Principals. In addition, the Superintendent co-supervises the Director
of Facilities with the Town Manager. During FY21, the Superintendent will lead the district and schools
in achieving the goals
Plan. The district will be developing a new three-year District Improvement Plan for the 2020-23 School
Years.
This District Administration Budget includes the salaries of the Superintendent and the Executive
Assistant to the Superintendent. As determined by the School Committee, compensation is also
budgeted for the Superintendent. In addition, it includes expenses related to the operations of the
Superintendents, printing, copying and copier leases, postage, and professional development expenses
including tuition reimbursement.
!²²¨²³ ³ 3´¯¤±¨³¤£¤³
The role of the Assistant Superintendent for Learning and Teaching is to provide leadership to district
administrators, teacher leaders, teachers, and support staff in the area of curriculum, instruction and
assessment. The Assistant Superintendent for Learning and Teaching also supervises the Director of
Adult and Community Education, the METCO Director, K-6 Curriculum Coordinators, Data Coach,
Behavioral Health Coach, Elementary Art and Music Teachers, and the Elementary Technology
Integration Specialist. The position
development and curriculum planning activities. During FY21, the primary focus of this position will be
the continued implementation of the teaching and learning focus areas of the District Improvement
Plan, the continued development of PreK-12 Curriculum Guides, the Year 2 implementation of the Social
Studies state curriculum frameworks, reviewing and purchasing new Algebra 1 curriculum material,
identifying and implementing a dyslexia screener for early childhood students, reviewing Foreign
27 of 105
Language curriculum material in grades 7-12,
communities, as well as the development of common assessments to inform instructional practices and
curriculum alignment.
The District Administration Budget includes the salaries of the Assistant Superintendent for Learning and
Teaching as well as a 0.5 FTE Administrative Assistant. Also funded are the incidental expenses such as
printing, copying and copier leases, postage, and office supplies, as well as a membership to the
Massachusetts Association of School Superintendents. The majority of the increase funds compensation
increases.
"´²¨¤²² £ &¨ ¢¤
The role of the Chief Financial Officer is to lead the school finance and operations, including budget,
financial reporting, payroll, accounts payable, accounts receivable, transportation, grants management,
Medicaid reimbursement, capital planning, and purchasing/procurement. The Chief Financial Officer
also oversees school facilities, network technology, school nutrition, and use of school property. In
addition, the Chief Financial Officer supervises and evaluates the School Nutrition Director and Network
Manager. In FY21, some of the key areas of focus for this position will be to work with Town and School
Officials on capital projects regarding elementary space planning and building safety and security.
Another area of focus will be to continue to analyze resource allocation to ensure that funds are
invested and expended to maximize student success, in addition to assisting in the contract negotiations
for all five collective bargaining units. As always, we continue to work to enhance transparency around
how funds are allocated and expended and to develop a system that helps us to measure our
performance and connects expenditures to those performance measures. The Chief Financial Officer
will also continue to report to the School Committee any potential financial risk to the school district.
The District Administration Budget includes the salaries of the Chief Financial Officer and Operations as
well as 3.0 FTE administrative support staff who are responsible for the day to day tasks associated with
payroll, accounts payable, accounts receivable, cash management, collections, reporting, grants
management and procurement. It is critical that we provide ongoing training for support staff to be able
to provide multiple skill sets that allow for redundancy and backup in the department. Also included
within the District Administration Budget are expenses including membership to the Massachusetts
Association of School Business Officials, professional development, printing, copying and copier leases,
postage, advertising, and office supplies.
(´¬ 2¤²®´±¢¤²
The Human Resources function is responsible for overseeing the recruitment and hiring of staff;
monitoring compliance with personnel laws, regulations, policies, and procedures; ensuring compliance
with collective bargaining terms and conditions; and complying with federal and state reporting
requirements. In FY21, some of the key areas of focus for this position will be to review and revise our
personnel policies and procedures, strengthen our processes to better support staff, improve the hiring
process for substitute teachers and paraprofessionals, and assist with the continued implementation of
the educator evaluation and induction systems and assisting in the upcoming contract negotiations with
all five collective bargaining units.
The District Administration Budget includes the salaries of the Human Resources Administrator as well
as a 1.0 FTE administrative support staff. Also included are expenses including membership to the
Massachusetts Association for School Personnel Administrators, recruiting and advertising expenses
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(including the district license for our applicant tracking and on-line application system, School
Spring/Talent Ed), employee physical examinations, as well as printing, copying and copier leases,
postage, and office supplies.
,¤¦ « 3¤±µ¨¢¤²
This function is for labor counsel employed by the School Committee to offer counsel and guidance in
the area of labor law compliance and collective bargaining. The Reading School Committee employs the
legal services of the firm of Stoneman, Chandler and Miller. We are increasing funding in this area by
$7,280 due to commencing collective bargaining with all five collective bargaining units in FY21.
)¥®±¬ ³¨® - ¦¤¬¤³ £ 4¤¢§®«®¦¸
The primary responsibility for this function is to comply with the data management and reporting
requirements of the MA DESE which includes SIMS and EPIMS reporting which is done three times per
well as other district databases and systems including Blackboard Connect communication system.
The District Administration Budget includes a 0.25 FTE district data support administrative assistant as
well as 0.34 FTE district level technology and network management staff (manager). The increase to this
functional area funds salary increases.
5³¨«¨³¸ 3¤±µ¨¢¤²
This function is where expenses for all telecommunication services are charged, including telephone
charges and wireless services for the district (not including equipment repairs which are charged to the
district-wide technology budget).
2¤³¨±¤¬¤³ #®³±¨¡´³¨®²
75 of contributions
tax-sheltered annuity plans for those teachers hired after the 1998-99 school year. Each
year for the past several years, additional staff have qualified and taken advantage of this benefit. The
FY21 budget allocation is based on this historical trend.
Regular Day
The Regular Day budget funds all of the salaries and expenses related to delivering core instructional
programs to our general education students. This includes the salaries for building principals,
professional staff, and support staff supporting the regular education program. Expenses included in
the regular day budget include transportation for general education students and homeless students;
curriculum materials; professional development; instructional materials, supplies, and equipment;
instructional technology; library materials and technology; and other instructional services. The Regular
Day Cost Center budget accounts for 57.4% of the total FY21 Recommended Budget.
As Figure 14 indicates, the FY21 Recommended Budget includes a 2.8% increase or
$748,602 for the Regular Day Cost Center. The major changes in this cost center are as follows:
Funding of all contractual step, column and COLA increases for represented and non-
represented employees in this cost center. This includes regular education teachers and
specialists, secretaries, regular education paraeducators, tutors, building principals and assistant
principals, and curriculum coordinators. It should be noted that all salaries for non-represented
29 of 105
staff represent placeholders in the budget and not actual salaries. The final determination for
annual salaries of all non-represented personnel within Regular Day will be made by the
Superintendent in June for the next fiscal year.
An increase in funding for curriculum materials, curriculum software and professional
development for the following areas:
o Year 2 of social studies implementation - We will begin aligning standards and
identifying curriculum materials in elementary and high school.
o Algebra 1 at the middle and high school - The materials that we are currently using are
being phased out and will no longer be supported.
o Early Childhood Dyslexia Screener- The Legislature approved Chapter 272 of the Acts of
2018 on October 19, 2018. The new law requires the Department of Elementary and
Secondary Education (DESE), in consultation with the Department of Early Education
and Care (EEC) to "issue guidelines to assist districts in developing screening procedures
or protocols for students that demonstrate one or more potential indicators of a
neurological learning disability, including, but not limited to, dyslexia. We are currently
receiving a state grant to pilot an early childhood screener in K-2 at Joshua Eaton. Next
year, all school districts will be required to administer a screening tool. We are currently
reviewing possible tools and awaiting more guidance for the Department of Elementary
and Secondary Education.
o Foreign Language - We will begin exploring new curriculum material in Grades 7-12
Foreign Language. The curriculum material is outdated and needs to be replaced to
align with current trends and standards.
Increase in regular day mandatory transportation which also includes homeless transportation.
This increase is due to both a contractual increase per the final year of the transportation
contract and a decrease in the number of paying students who use the bus but do not receive
mandatory transportation.
Increase in the full day kindergarten tuition revolving account offset of $65,000 due to a steady
increase in full day kindergarten tuition paying students. The offset reflects amounts for the
average salaries for the teachers and paraprofessionals assigned to the full-day kindergarten
classes, as well as an allocation of a portion of the principal salaries, secretary salaries and
nursing salaries. We continue to review and refine the offset each year as enrollment figures
fluctuate.
Reduction of a 0.4 FTE Data Coach with the funds being reallocated to curriculum software for
analytical tools.
Professional salaries in the Regular Day budget reflects a 2.4% increase in the FY21
Recommended Budget. It should be noted that line items with the Professional Salaries category may
fluctuate year to year due to step, column, and COLA increases, and staff turnover. The FY21 budget
funds all salary and benefit obligations to employees per the collective bargaining agreements and non-
union COLA. All salaries for non-represented staff represent placeholders in the budget and not actual
salaries. The final determination for annual salaries of all non-represented personnel within Regular Day
will be made by the Superintendent in June for the next fiscal year.
Salaries in the regular day budget are also offset by revenues from full day kindergarten ($1,165,000)
($60,000). The Metco grant offset is an estimate and maybe adjusted
once final funding figures for FY21 are known as the amount is based upon prior year grant levels.
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Figure 14 below shows the FY21 Recommended Budget for regular day by detailed
expenditure category. This information is intended to provide more specific information on regular day
expenditures.
Figure 14: Regular Day Budget by Detail
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Regular Day
Professional Salaries
Assistant Principal $ 472,476 $ 439,545 $ 448,724 $ 466,023 $ 482,322 3.5%
Department Head Stipend 321,202 332,023 337,332 345,883 348,354 0.7%
Employee Benefits 89,200 45,128 58,714 97,935 98,250 0.3%
Guidance 396,212 414,512 436,142 470,862 416,990 -11.4%
Instructional Specialist 158,402 14,952 262,651 267,152 247,026 -7.5%
Library 568,525 592,946 614,162 638,474 661,075 3.5%
Principal 941,092 930,731 940,914 987,428 1,015,393 2.8%
Psychologist 696,026 743,298 822,691 884,350 981,692 11.0%
Reading 583,137 586,407 541,433 614,944 626,599 1.9%
Revolving Fund Support (900,000) (900,000) (949,000) (1,100,000) (1,165,000) 5.9%
State Grant Support (103,283) (80,000) (70,044) (60,000) (60,000) 0.0%
Stipends 215,074 224,377 223,784 250,883 264,933 5.6%
Substitutes 159,800 83,811 77,331 105,000 105,000 0.0%
Teacher 17,559,847 17,687,591 18,701,590 19,698,674 20,220,985 2.7%
Technology Integration 294,014 292,986 292,324 311,451 321,297 3.2%
Professional Salaries Total $21,451,725 $ 21,408,307 $22,738,748 $ 23,979,058 $ 24,564,914 2.4%
Clerical Salaries
Employee Benefits $ 3,169 $ 5,864 $ - $ 4,500 $ 4,500 0.0%
Secretary 470,955 471,365 449,330 457,997 467,694 2.1%
Clerical Salaries Total $ 474,124 $ 477,229 $ 449,330 $ 462,497 $ 472,194 2.1%
Other Salaries
Employee Benefits $ 750 $ 785 $ 750 $ 750 $ - -100.0%
Paraprofessional 686,109 727,407 741,885 828,869 867,270 4.6%
Substitutes 305,231 264,033 225,678 292,200 292,200 0.0%
Tutoring Services 7,779 - - - - -
Other Salaries Total $ 999,869 $ 992,224 $ 968,312 $ 1,121,819 $ 1,159,470 3.4%
Contract Services
Instructional Services $ 4,300 $ - $ 1,250 $ 10,000 $ 10,000 0.0%
Transportation 93,609 120,228 141,939 132,695 168,000 26.6%
Contract Services Total $ 97,909 $ 120,228 $143,189 $ 142,695 $ 178,000 24.7%
Supplies & Materials
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Art $ 30,896 $ 15,898 $ 22,669 $ 27,600 $ 27,800 0.7%
Business 2,488 - (13) 3,500 2,500 -28.6%
Curriculum, Elementary 65,648 143,977 49,446 42,500 57,500 35.3%
Curriculum, High School 11,179 17,771 109,514 57,600 72,600 26.0%
Curriculum, Middle School 3,434 3,509 7,677 49,900 63,950 28.2%
English Language Arts 31,758 32,481 21,243 31,070 28,000 -9.9%
Equipment - - - - -
Foreign Language 5,385 6,610 4,106 10,300 10,300 0.0%
Furnishings 10,835 3,663 16,103 10,654 11,500 7.9%
Guidance 1,304 282 616 1,000 1,000 0.0%
Kindergarten 900 505 881 300 300 0.0%
Library 15,039 6,734 7,233 16,968 13,300 -21.6%
Library Technology 94 - - 1,000 1,000 0.0%
Math 53,163 15,370 13,004 52,329 46,550 -11.0%
Office 18,075 9,284 8,891 15,622 15,774 1.0%
Other 41,786 27,355 49,235 46,282 41,773 -9.7%
Paper 56,249 15,613 54,700 43,100 45,500 5.6%
Performing Arts 7,816 4,920 12,512 12,800 12,950 1.2%
Peripherals - 70 - 700 - -100.0%
Physical Education 13,342 7,681 10,095 12,600 11,650 -7.5%
Printer 21,809 13,437 21,220 21,050 21,350 1.4%
Professional Development 2,911 1,743 1,594 4,850 4,450 -8.2%
Psychology - 108 140 400 450 12.5%
Reading 11,723 12,747 21,384 15,744 15,755 0.1%
Science 33,466 21,569 100,223 98,100 -2.1%
12,701
Social Studies 7,535 7,200 5,807 19,400 17,600 -9.3%
Software 48,188 48,517 46,062 61,585 76,925 24.9%
Teacher Resources 8,195 4,378 5,032 4,010 5,200 29.7%
Teacher Supplies 28,373 11,669 14,896 16,982 16,000 -5.8%
Technology 5,922 4,259 11,408 23,296 23,950 2.8%
Testing 3,908 725 1,203 2,500 2,050 -18.0%
Workbooks & Consumables
2,141 8,277 9,574 11,000 13,800 25.5%
Supplies & Materials Total $ 543,559 $ 437,483 $547,797 $ 716,867 $ 759,577 6.0%
Other Expenses
Dues & Memberships $ 8,769 $ 8,596 $ 8,890 $ 19,235 $ 19,037 -1.0%
Equipment 64,119 79,185 54,289 76,579 85,993 12.3%
Field Trip Travel 450 488 385 700 500 -28.6%
Graduation 8,620 8,281 8,972 8,000 8,000 0.0%
Instructional Services - - - 7,800 5,000 -35.9%
Other 1,116 98 884 1,600 800 -50.0%
Professional Development 151,272 168,918 190,018 243,396 270,425 11.1%
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Software Licensing & Support
68,863 69,813 66,594 81,387 83,325 2.4%
Technology 38,296 104,412 74,334 154,000 156,000 1.3%
Travel - 954 - 1,000 -
-
Other Expenses Total $ 341,505 $ 439,790 $ 405,320 $ 592,697 $ 630,080 6.3%
Regular Day Total $23,908,691 $ 23,875,261 $25,252,697 $ 27,015,632 $ 27,764,234 2.8%
Figure 15: Regular Day Staffing
Budgeted Actual Budgeted
FY17 FY18 FY19 FY20 FY20 FY21
FTE FTE FTE FTE FTE FTE
Regular Education 341.8 332.8 340.9 342.2 341.1 341.1
Assistant Principal 4.5 4.3 4.3 4.3 4.3 4.3
Curriculum Coordinators - - 2.0 2.0 2.0 2.0
Elementary Teacher 103.6 100.4 100.2 101.4 101.4 101.4
ELL Teacher 2.5 2.5 2.5 2.5 2.5 2.5
Guidance Counselor 5.2 5.6 5.6 5.6 5.6 5.6
High School Dept Chair 3.3 3.3 3.3 3.3 3.3 3.3
High School Teacher 74.7 70.3 75.1 75.1 74.6 74.6
Instructional Coach 2.0 0.2 1.0 1.0 0.6 0.6
Library/Media Specialist 7.9 7.9 7.9 7.9 7.9 7.9
Middle School Teacher 65.7 65.8 66.3 66.3 66.3 66.3
Paraprofessional 22.0 21.5 23.9 24.0 23.0 23.0
Principal 8.0 8.0 8.0 8.0 8.0 8.0
Reading Specialist 7.3 7.0 7.0 7.0 7.0 7.0
School Adjustment Counselor 1.0 1.0 1.0 1.0 1.0 1.0
School Psychologist 9.6 10.0 10.6 10.6 11.4 11.4
Secretary 11.0 11.0 10.0 10.0 10.0 10.0
Supervisor of Students 1.0 - - - -
Technology Specialist 3.6 3.4 3.1 3.1 3.1 3.1
Tutor 8.9 10.5 9.1 9.1 9.1 9.1
Figure 16: Building Budgets
FiscalYear20 Per Pupil Fiscal Year 21 Per Pupil
AnalysisAnalysis
10/1/2018FY2010/1/2019FY21
EnrollmentPer EnrollmentPer
PupilPupil
Barrows372$65,844385$65,844
Birch 37566,37538466,375
Meadow
Eaton38868,67640468,676
Killam42475,04841575,048
Wood End30453,80830453,808
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Coolidge44569,86542469,865
Parker55086,35050086,350
RMHS1,263205,8691,230205,869
4,121$691,8354,046$691,835
As part of the Regular Day cost center budget, each school is allocated an amount of funds to operate
the day to day activities of the school. As show in Figure 16 above, the building budgets remained
constant with FY20.
The building budget spending line items for all eight schools are distributed throughout Figure 14 above
and are primarily located the in the Supplies and Materials section and in the Other Expenses section.
The total per pupil spending at each building is used for the following expenses:
Building supplies for office and classrooms
Text and materials and consumables
Classroom furniture
Classroom equipment/technology
Art and physical education materials and supplies
Paper
Copier leases
Memberships/dues
Instructional software and ongoing software license and maintenance fees
Testing supplies
Conferences/workshops/professional development
Graduation expenses (High School)
3¯¤¢¨ « %£´¢ ³¨®
The Special Education cost center includes the salaries and expenses necessary to provide special
education and related services to the children in our community. The goal of the Student Services
Department is to provide high quality programs and services within the district and to identify and place
children in out-of-district programs only when the programs or services that are offered within the
Individuals with Disabilities Education Act (IDEA) and Section 504 of the Americans with Disabilities Act,
we strive to provide programs and services to allow our students with disabilities to be educated in the
least restrictive environment that enables them to make effective progress.
Recommended Budget allocates a 5.1% or $772,212 increase to this cost center. In FY21, in-district
expenditures make up 67% of the special education budget while out-of-district expenditures comprise
the other 33% of the Super FY21 Recommended Special Education budget.
The major financial changes in the cost center are as follows:
Cost of living adjustments and step and column increases for special education teachers,
therapists, and special education paraeducators as per collective bargaining agreements.
Cost of living adjustments for non-represented personnel. It should be noted that all salaries for
non-represented staff represent placeholders in the budget and not actual salaries. The final
determination for annual salaries of all non-represented personnel within the Special Education
Cost Center will be made by the Superintendent in June for the next fiscal year.
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Additional staff budgeted in FY21 to address the increased needs of students in our in-district
special education programs. There is a net addition of 0.54 FTE Special Education Paraeducators
and 1.6 FTE Special Education Teachers and related service providers due to current and
anticipated in-district special education programmatic needs and district needs. The breakdown
is as follows:
o 0.43 FTE Special Education Program Paraeducator at Killam (Hired in FY20)
o 0.32 FTE Special Education Occupational Therapy Assistant for the district (Increase in
FTE in FY20)
o 0.50 FTE Special Education Program Teacher at Killam (Increase in FTE in FY20)
o 0.10 FTE Physical Therapist for District (Increase in FTE in FY20)
o 0.10 FTE adjustment districtwide for special education paraeducator support
(Anticipated for FY21)
o 0.4 FTE Special Education Occupational Therapist (Anticipated for FY21)
o 0.6 FTE Speech and Language Pathologist (Anticipated for FY21)
Known increases in special education out of district tuition and transportation costs due to
tuition and contractual transportation increases. These higher than normal increases are due to
several factors including change in public collaborative tuition rates, students who changed
placements to a more restrictive environment resulting in a higher cost, and some private
placements increasing tuition at a higher rate than budgeted. We also have to account for
increases in tuition rates for private school placements that some of our students attend. These
tuition rates for approved special education private school programs are regulated by the
Operational Services Division (OSD) of the Commonwealth of Massachusetts. The annual tuition
and services increase, which for next year is higher than average at 2.72%, may be renegotiated
every six years by each approved private school program. If approved by OSD, these increases
budget if they have students who attend that program.
A decrease in the special education tuition revolving account offset of $30,000 due to one less
student being tuitioned in next year into our in-district programs from other school districts and
a $20,000 increase in the RISE tuition revolving account offset to appropriately reflect the
amount of the offset with the tuition revenue that is being collected and associated expenses.
The offset reflects a portion of the RISE preschool director, RISE secretary, teacher and
paraprofessional salaries.
Not included in this budget are any unanticipated costs related to out of district placement tuition,
We closely
track additional potential cost increases throughout the fiscal year, and we will keep the Committee
informed if any unanticipated costs emerge.
Part of the staffing request for FY21 is a 0.6 FTE Speech and Language Pathologist and 0.4 FTE
Occupational Therapist. In order to remain in compliance with related services as outlined in IEPs
(Individualized Education Programs) additional staffing is required. Given the increased number
students in our substantially separate in district programs there is an increased need to provide services
directly to students and consultation to the program staff in Speech and Language and Occupational
Therapies. Additionally, there has been an increase in evaluation requests to determine if students are
eligible for services. To remain in compliance with timelines and to provide complete evaluations for
programing to staff and families additional related service staff is required.
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The majority of the in-district portion of the budget funds the salaries of the teaching and support staff,
as well as related services, in our different in-district special education programs and learning centers as
determined by Individual Education Plans (IEPs). Each school has a learning center where students
identified with any of the ten disability eligibility categories not in special education in district programs
receive services. In addition, we currently have six different types of in-district special education
programs, described below, as well as, a continuum of special education and related services at each
school.
Crossroads: The Crossroads classrooms provide identified students with specialized and skills-
based instruction through a modified curriculum primarily in English Language Arts and math, as
identified by individual student IEPs. Students are provided with inclusive opportunities often
within the general education classroom for social studies, science and electives/specials.
Students can have academic support blocks built in to their schedule which support academic,
social and communication skill development. Program specific paraprofessionals may also
provide academic, social and behavioral support and accommodations in both the Crossroads
and general education classrooms. Located at Wood End, Coolidge, and RMHS.
Compass: The Compass classroom provides access to the curriculum through the use of highly
modified curriculum and intensive accommodations. Students receive instruction in the areas of
functional daily living skills, communication, academic readiness, and academics. Students may
require the use assistive technology to facilitate communication. Students are provided with
inclusion opportunities. Located at Birch Meadow, Wood End, and Coolidge. This program will
be implemented during the 2020-2021 school year at RMHS.
Connections: The Connections program provides social pragmatics, social communication,
organization and academic instruction. At the elementary level, the program is co-taught
classrooms. At middle and high school supports are provided both in and out of the general
education setting. Located at Birch Meadow, Coolidge, and RMHS.
Therapeutic Support Program (TSP): TSP provides behavioral, social emotional and academic
instruction. The program provides a continuum of service to provide student inclusive
opportunities. The students are provided therapeutic and/or counseling support as
needed. Located at Killam, Coolidge, and RMHS.
Bridge: The Bridge program provides specific instruction in communication, academics and
executive functioning skills. The students have access to the general education curriculum with
access to all language-based strategies embedded within the curriculum. Located at Joshua
Eaton, Parker, and RMHS.
POST: A collaborative post-secondary program that provides experiential and educational
opportunities in the areas of daily living, employment, community inclusion, recreation, leisure
and real-world academic skills in order to promote successful transition to adulthood. The main
goal for the program is for young adults to gain the skills to become integrated members in our
community. A collaboration between the Wakefield Public Schools and the Reading Public
Schools through an Inter-Municipal Agreement which runs through June 2021. This program
services students who are ages 18-22 and is located in Wakefield.
As you can see from Figure 17 below, we have seen a decrease in the number and percentage of
students on IEPs and a decrease in the number of students requiring out of district placements.
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Figure 17: Special Education Enrollment (2019-20 as of October 1, 2019)
Academic Total # of % of % of # of Students
Year Enrollment Students Students Students Out of District
on IEP Statewide
2009-10 4392 758 17.3% 17.0 59
2010-11 4459 734 16.5% 17.0 51
2011-12 4447 768 17.3% 17.0 64
2012-13 4483 737 16.4% 17.0 64
2013-14 4432 767 17.3% 17.0 50
2014-15 4407 809 18.4% 17.1 61
2015-16 4394 791 18.0% 17.2 64
2016-17 4377 727 16.6% 17.4 53
2017-18 4275 724 16.9% 17.7 69
2018-19 4270 752 17.6% 18.1 62
2019-20 4202 727 17.3% N/A 51
Special education expenses present a unique challenge to school districts due to their variability and lack
of predictability. Our goal is always to provide the highest quality services to students and to provide
those within the district. Over the years, our district has increased its in-district special education
programs from one program to nine different programs across the district.
Figure 18 below shows the enrollment by school, RISE Preschool, and POST for our students who receive
services via an IEP through our learning centers, services, and programs and the number of students
who attend out of district placements to receive their services. Descriptions of each program can be
found above.
Figure 18: SY'2019-20 Special Education Program and Learning Center Enrollment (As of 10/1/2019)
PK K 1 2 3 4 5 6 7 8 9 10 11 12 PG Total
RISE (8) 34 34
Barrows (7)9 2 8 6 11 10 46
Birch Meadow (2,3,7)11 8 8 15 11 13 66
Joshua Eaton (5,7)4 3 5 9 8 21 50
Killam (4,7)10 4 8 8 17 7 54
Wood End (1,2,7)6 5 7 5 10 12 45
Coolidge (1,2,3,4,7)35 33 33 101
Parker (5,7)23 19 30 72
RMHS (1,3,4,5,7)42 46 60 60 208
POST (6)1 1
TOTAL 677
OOD 1 1 1 1 3 6 1 6 5 4 6 5 11 51
TOTAL 34 40 23 37 44 58 66 64 53 69 47 50 66 65 12 728
Legend of Programs at Each School
Crossroads 1
Compass 2
Connections 3
TSP 4
Bridge 5
POST 6
Learning Center 7
RISE 8
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The Special Education budget comprises 33% of the total FY21 Recommended Budget.
dget for Special Education by detailed expenditure
category. This information is intended to provide more specific information on Special Education
expenditures.
Figure 19: Special Education Budget by Detailed Expense Category
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Special Education
Professional Salaries
Administrator $ - $ - $ 61,154 $ 61,500 $ 63,345 3.0%
Director 227,926 228,002 202,575 237,940 250,228 5.2%
Employee Benefits 3,750 30,238 2,847 1,950 1,950 0.0%
Extended Year Services 81,028 73,974 110,879 105,500 121,580 15.2%
Manager 23,452 24,853 25,386 26,099 26,680 2.2%
Nurse 4,611 3,811 3,539 3,680 3,600 -2.2%
Occupational Therapist 244,300 254,659 259,995 267,361 328,403 22.8%
Physical Therapist 119,111 122,316 126,160 129,939 150,457 15.8%
Psychologist 454,951 382,285 403,188 468,256 490,277 4.7%
Physical Therapist 5,712 6,067 6,448 6,853 - -100.0%
Revolving Fund Support (578,000) (628,000) (528,000) (410,000) (400,000) -2.4%
Special Education Teacher 3,551,956 3,709,566 4,231,715 4,556,217 4,801,634 5.4%
Speech Therapist 749,598 779,723 777,543 804,587 865,297 7.5%
Substitutes 20,028 66,442 17,153 - - -
Team Chair 504,599 524,833 599,274 631,631 664,994 5.3%
Professional Salaries Total $5,413,021 $ 5,578,769 $ 6,299,857 $ 6,891,513 $ 7,368,445 6.9%
Clerical Salaries
Secretary $ 86,980 $ 92,917 $ 94,561 $ 99,325 $ 102,510 3.2%
Clerical Salaries Total $ 86,980 $ 92,917 $ 94,561 $ 99,325 $ 102,510 3.2%
Other Salaries
Employee Benefits $ 750 $ 1,605 $ 1,211 $ - $ - -
Extended Year Services 41,968 49,856 46,618 48,483 50,000 3.1%
Paraprofessional 1,906,477 1,965,018 2,122,685 2,396,562 2,515,046 4.9%
Substitutes 3,266 3,460 4,088 - - -
Other Salaries Total $1,952,461 $ 2,019,939 $ 2,174,602 $2,445,045 $2,565,046 4.9%
Contract Services
Districtwide Leadership $ 81,305 $ 57,023 $ 60,602 $ 68,250 $ 68,250 0.0%
Field Trip Travel 2,263 1,970 1,723 1,425 1,500 5.3%
Legal Services 146,644 127,003 143,408 130,000 130,000 0.0%
Other Instructional Services 13,395 6,847 1,850 5,500 5,500 0.0%
Professional Development 1,200 - - - - -
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Psychological Services 21,625 34,200 27,375 1,300 8,500 553.8%
Pupil Transportation 941,551 1,181,391 1,187,774 1,295,000 1,325,000 2.3%
Testing & Assessment - 7,053 5,992 13,700 6,500 -52.6%
Therapeutic Services 413,718 337,635 200,849 262,600 264,000 0.5%
Contract Services Total $1,621,701 $ 1,753,122 $ 1,629,573 $1,777,775 $ 1,809,250 1.8%
Supplies & Materials
Furnishings $ 356 $ - $ - $ - $ - -
General Supplies 1,337 2,109 286 2,750 2,450 -10.9%
Instructional Equipment 451 209 80 - - -
Office 1,522 272 182 1,000 1,000 0.0%
Other 35 167 1,730 1,500 1,500 0.0%
Postage 4,501 4,087 3,738 2,050 2,050 0.0%
Psychology - - 512 - - -
Software 100 249 249 200 200 0.0%
Special Education 24,810 14,200 9,554 17,348 17,140 -1.2%
Testing 31,014 22,561 26,331 28,727 28,899 0.6%
Supplies & Materials Total $64,125 $43,855 $42,662 $53,575 $53,239 -0.6%
Other Expenses
Advertising $ 207 $ 313 $184 $210 $210 0.0%
Districtwide Leadership - 383 91 1,500 1,000 -33.3%
Dues & Memberships 1,839 2,245 2,145 3,650 2,300 -37.0%
Equipment 3,837 3,063 3,030 4,127 4,100 -0.7%
Instructional Equipment 94 497 - - - -
Instructional Technology 6,606 376 4,890 5,000 5,000 0.0%
Other Fixed Charges 24,673 23,841 20,413 25,500 25,500 0.0%
Postage 695 1,621 614 2,000 2,000 0.0%
Professional Development 24,270 - 368 18,000 18,000 0.0%
Pupil Transportation 14,765 16,513 18,929 17,000 800 -95.3%
Software Licensing & Support 17,116 18,004 24,448 27,500 26,950 -2.0%
Therapeutic & Adaptive Equipment 13,570 5,430 9,774 12,000 12,000 0.0%
Travel 2,871 3,054 3,586 3,200 3,500 9.4%
Tuition - Out of District 2,475,050 3,025,294 3,417,050 3,840,718 4,000,000 4.1%
Other Expenses Total $2,585,593 $ 3,100,633 $3,505,521 $3,960,405 $4,101,360 3.6%
Special Education Total $11,723,881 $12,589,236 $13,746,776 $15,227,638 $ 15,999,850 5.1%
As described in Figure 19 above, salaries make up the largest share of the special education budget at
62.7% of the total for this cost center. The next largest category is other expenses which includes the
tuition for students who are placed out-of-district in specialized programs. Contract services follows and
this is where the transportation for both in-district and out-of-district students is budgeted. Supplies
and materials are the smallest percentage of this cost center budget.
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The percentage of increase in professional salaries is driven by several factors, including, step, column
change, and cost of living increases. Additionally, we have added 0.54 FTE special education
paraeducators and 1.6 FTE special education teachers and related service providers to the FY21 budget
to address current and future needs. Figure 20 below gives a breakdown of the special education
staffing that is funded out of the operating budget.
Figure 20: Special Education Staffing
Budgeted Actual Budgeted
FY17 FY18 FY19 FY20 FY20 FY21
FTE FTE FTE FTE FTE FTE
Special Education 163.6 167.4 175.9 180.1 177.4 178.5
Behavior Analyst (BCBA) 1.0 1.6 1.0 2.0 1.0 1.0
District Administrator 1.0 1.0 1.0 1.0 1.0 1.0
Assistant Special Education Director - - 0.6 0.6 0.6 0.6
District Administrator of Support Services 0.6 0.4 0.4 1.0 1.0 1.0
District Evaluator 1.0 1.0 1.0 1.0 1.0 1.0
Elementary Teacher 23.8 24.0 25.0 26.0 26.5 25.5
High School Teacher 10.0 11.0 11.0 11.0 11.0 12.0
Middle School Teacher 15.5 15.5 17.0 17.0 17.0 17.0
Occupational Therapist 3.1 3.1 3.1 3.1 3.1 3.5
Occupational Therapy Assistant 0.6 0.6 0.6 0.6 0.9 0.9
Paraprofessional 76.8 78.0 84.2 85.8 82.1 82.2
Physical Therapist 1.5 1.5 1.5 1.5 1.6 1.6
Pre-School Teacher 5.9 7.3 7.3 7.3 7.5 7.5
School Adjustment Counselor 1.0 1.0 1.0 1.0 1.0 1.0
Secretary 2.0 2.0 2.0 2.0 2.0 2.0
Social Worker 4.0 3.0 3.0 3.0 3.0 3.0
Speech/Language Pathologist 9.6 9.8 9.8 9.8 9.8 9.8
Speech/Language Pathologist Assistant - - - - - 0.6
Team Chair 6.2 6.6 6.4 6.4 7.4 7.4
District¶¨£¤ 0±®¦± ¬²
This cost center includes the budgets for Health Services, Athletic Programs, Extra-curricular Programs,
and Districtwide Networking and Technology Maintenance. These programs are grouped into the
Districtwide Programs cost center since none of the expenses can be allocated to either regular day or
special education. In other words, these expenses are for the benefit of both general education and
special education students.
The major changes to this cost center are as follows:
Funding for cost of living adjustments, salary steps, and column increases for nurses, athletic
coaches, advisory stipends and the athletic secretary according to collective bargaining
agreements. In addition, there is a cost of living adjustment for the non-represented employees
including the assistant principal for athletics and extra-curricular activities, District Network
Manager, Technicians, and the Director of Nurses.
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Although there are contractual increases in athletic and extra-curricular transportation, there is
an overall decrease to athletic transportation due to Turf 2 coming back online in Spring, 2020.
A decrease in field maintenance as expenses associated with Turf II and the Stadium are
budgeted as part of the Town Core budget.
Athletic facility rentals decreased due changes in facilities rentals related to the late start at the
High School.
An increase in athletic software licensing and support due to the increase in modules for Hudl
Coaching software.
An overall decrease in Network Technology software licensing and support due to less licenses
and maintenance agreements up for renewal in FY21. This line item fluctuates from year to year
based on when renewals come due.
There are annual adjustments in offsets to the athletic revolving account ($30,000 increase) and
extra-curricular revolving account ($10,000 increase) due to an increase in average user fee
participation and ticket sales. These amounts will be monitored as we have seen a slight dip in
the preliminary participation numbers in the current year. Also potentially impacting future
revenue/ticket sales is the decision to reduce the number of shows from four to three.
Overall, this cost center budget is projected to decrease by 0.9%. This cost center accounts for just 4.2%
of the total budget and has remained between 4.0% and 4.5% for the last several years. While the
proportion overall has not changed significantly, there have been shifts between various programs
within this cost center. The Districtwide budget by individual program is shown below in Figure 21
below. The largest program budget is for Health Services (35.1%), followed by Athletics (32.8%), District
Technology (28.2%); Extra-curricular is the smallest program budget at 3.9% of the total District-wide
programs budget. In total, there is an overall decrease of $19,324.
Figure 22 shows the staffing for the District-wide cost center.
Figure 21: District-wide Budget by Program
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Athletics $ 563,586 $ 535,857 $ 609,796 $ 671,715 $ 663,204 -1.3%
Extra-curricular 81,255 81,878 59,584 77,603 78,133 0.7%
Health Services 617,945 622,834 652,497 692,113 710,357 2.6%
Technology 523,907 471,327 557,941 599,911 570,325 -4.9%
Grand Total $1,786,694 $ 1,711,896 $1,879,817 $2,041,343 $ 2,022,019 -0.9%
Figure 22: District-wide Program Staffing
Budgeted Actual Budgeted
FY17 FY18 FY19 FY20 FY20 FY21
FTE FTE FTE FTE FTE FTE
Athletics 1.5 1.5 1.5 1.5 1.5 1.5
Assistant Principal 0.5 0.5 0.5 0.5 0.5 0.5
Secretary 1.0 1.0 1.0 1.0 1.0 1.0
Extra-curricular 0.3 0.3 0.3 0.3 0.3 0.3
Assistant Principal 0.3 0.3 0.3 0.3 0.3 0.3
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Health Services 9.3 9.3 9.3 9.3 9.3 9.3
District Administrator 0.2 0.2 0.2 0.2 0.2 0.2
School Nurse 8.8 8.8 8.8 8.8 8.8 8.8
Secretary 0.3 0.3 0.3 0.3 0.3 0.3
District Technology 6.4 5.4 6.4 6.2 6.2 6.2
Computer Technician 5.5 4.5 5.5 5.5 5.5 5.5
District Administrator 0.7 0.7 0.7 0.7 0.7 0.7
Info Systems Specialist 0.2 0.2 0.2 - - -
Health Services
The Health Services program budget funds the salaries and expenses for servicing the medical needs of
building has at least one full-time nurse, with the High
School/RISE having 1.8 FTE. The Director of Nursing is housed at the high school and provides additional
support to its larger student population, as well as, the RISE Preschool at RMHS. The Director receives
clerical support from one of the central office Administrative Assistants who spends 25% of her time
supporting Health Services. Ninety-seven percent of the health services budget funds salaries.
The Health Services budget is increasing 2.6% in the FY21 Recommended Budget
primarily due to salary increases for represented and non-represented employees. The Nurse
substitutes line item has increased $5,000 (33%) due to an increased need for nurse coverage on field
trips for students who require care as designated by an IEP or 504 as well as to provide coverage, as
needed for various screenings and testing.
Figure 23 below breaks down the Health Services Program budget by detail. The district contracts with a
physician as required under MGL, c. 71, §53-55 who provides medical examinations to students as
needed. We do not anticipate an increase to this contracted amount in FY21. The funds allocated for
medical supplies will be used to support the safety-centered activities such as replacing expired items in
each emergency medical bags and adding equipment, most notably audiology testing equipment, as
needed.
Figure 23: Health Services Program Budget by Detail
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Health Services
Professional Salaries
Director $ 80,133 $ 85,611 $ 85,231 $ 89,483 $ 83,430 -6.8%
Nurse 495,845 495,758 522,582 553,152 571,144 3.3%
Professional Salaries Total $ 575,978 $ 581,369 $ 607,814 $ 642,635 $ 654,574 1.9%
Clerical Salaries
Secretary $ 12,636 $ 12,835 $ 13,156 $ 13,479 $ 13,883 3.0%
Clerical Salaries Total $ 12,636 $ 12,835 $ 13,156 $ 13,479 $ 13,883 3.0%
Other Salaries
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Substitutes $ 10,306 $ 10,929 $ 13,453 $ 15,000 $ 20,000 33.3%
Other Salaries Total $ 10,306 $ 10,929 $ 13,453 $ 15,000 $ 20,000 33.3%
Contract Services
Professional Development $ 1,616 $ 1,150 $ 990 $ 1,000 $ 1,000 0.0%
School Physician 8,000 8,000 8,000 8,000 8,000 0.0%
Contract Services Total $ 9,616 $ 9,150 $ 8,990 $ 9,000 $ 9,000 0.0%
Supplies & Materials
Medical $ 7,399 $ 4,364 $ 4,931 $ 8,365 $ 8,400 0.4%
Office 586 119 163 500 500 0.0%
Supplies & Materials Total $ 7,985 $ 4,483 $ 5,094 $ 8,865 $ 8,900 0.4%
Other Expenses
Medical $ 1,425 $ 4,069 $ 3,990 $ 2,835 $ 4,000 41.1%
Postage - - - 300 -
Other Expenses Total $ 1,425 $ 4,069 $ 3,990 $ 3,135 $ 4,000 27.6%
Health Services Total $ 617,945 $ 622,834 $ 652,497 $ 692,113 $ 710,357 2.6%
Athletics
The Athletics program budget funds the salaries and expenses necessary to operate the High School
athletics program. The largest single line of the budget is for the salaries of the athletic coaches that
comprise 71.0% of the athletics budget.
The major changes in the athletic budget are as follows:
Funding for cost of living adjustments, salary steps, and column increases for athletic coaches,
and the athletic secretary according to collective bargaining agreements. Athletic
stipends are in the teacher collective bargaining agreement. In addition, there is a cost of living
adjustment for the non-represented employee who is the assistant principal for athletics and
extra-curricular activities.
Although there are contractual increases in athletic and extra-curricular transportation, there is
an overall decrease to athletic transportation due to Turf 2 coming back online in Spring, 2020
(the prior year budget included extra funding for bussing or temporary lights).
There are also decreases in field maintenance as this expense is budgeted as part of the Town
Core budget.
Athletic facility rentals have decreased due to changes in facility rentals associated with the late
start.
An annual adjustment in offset to the athletic revolving account ($30,000 increase) due to
increase user fee participation and ticket sales. This user fees will be monitored as we have
seen a slight decrease in the current year preliminary numbers.
An increase in athletic software licensing and support due to the increase in modules for Hudl
Coaching software as well as increases in our Middlesex League membership rates.
The athletics budget is offset by user fee and gate receipt revenue that is used as a direct offset to
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As Figure 24 below shows, the Athletics Program budget is projected to decrease by 1.3% in the FY21
Recommended Budget
Figure 24: Athletics Program Budget by Detail
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Athletics
Professional Salaries
Director $59,414 $56,672 $57,872 $ 59,296 $ 60,770 2.5%
Professional Salaries Total $59,414 $56,672 $ 57,872 $59,296 $ 60,770 2.5%
Clerical Salaries
Secretary $48,626 $ 49,991 $ 51,552 $53,073 $54,438 2.6%
Clerical Salaries Total $48,626 $49,991 $ 51,552 $53,073 $54,438 2.6%
Other Salaries
Coach $399,148 $415,510 $428,817 $446,081 $471,002 5.6%
Event Detail -9.8%
4,132 3,723 3,814 6,100 5,500
Revolving Fund Support 8.9%
(300,000) (366,900) (316,900) (336,900) (366,900)
Other Salaries Total $103,280 $52,333 $115,731 $ 115,281 $ 109,602 -4.9%
Contract Services
Athletic Services 289,661 297,966 311,610 369,590 345,180 -6.6%
Contract Services Total $289,661 $297,966 $311,610 $369,590 $345,180 -6.6%
Supplies & Materials
Athletic Services $ 7,340 $ 11,613 $7,125 $9,000 $9,000 0.0%
Office 706 959 724 1,500 1,500 0.0%
Team 12,618 16,892 23,023 13,500 15,000 11.1%
Uniforms 6,972 4,052 517 8,000 8,000 0.0%
Supplies & Materials Total $27,637 $33,515 $ 31,389 $32,000 $33,500 4.7%
Other Expenses
Athletic Services $5,045 $4,489 $6,649 $6,500 $7,300 12.3%
Awards 2,424 1,751 1,897 3,000 2,500 -16.7%
Dues & Memberships 10,765 12,136 11,100 12,875 14,348 11.4%
Equipment 9,141 19,311 13,602 12,000 16,000 33.3%
Software Licensing & Support 7,594 7,694 8,394 8,100 19,565 141.5%
Other Expenses Total $34,970 $45,380 $41,643 $42,475 $59,713 40.6%
Athletics Total $563,586 $535,857 $609,796 $ 671,715 $663,204 -1.3%
Figure 25 shows the participation level in High School Athletics since 2013-14 school year. Spring 2020
participation levels are not included because the season does not begin until the third week in March.
Overall participation is down at this point from last year by 15 students. It should be noted that overall
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high school enrollment has also decreased by 21 students from the 2018-19 school year. These figures
will be monitored for any impact to the recommended offset.
Figure 25: Participation in High School Athletic Programs (SY2013-14 to SY2019-20)
SCHOOL YEAR 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
BASEBALL 54 51 50 51 47 48 *
BASKETBALL (B) 47 44 35 38 36 41 44
BASKETBALL (G) 42 38 37 34 30 29 29
CHEERLEADING 26 21 22 22 24 24 30
CROSS COUNTRY 69 71 58 52 53 58 71
FIELD HOCKEY 49 31 41 55 58 59 54
FOOTBALL 100 89 109 103 102 89 84
GOLF 19 14 15 13 14 15 11
GYMNASTICS 29 17 17 20 22 20 23
ICE HOCKEY (B) 51 54 49 53 54 57 49
ICE HOCKEY (G) 23 18 17 22 21 20 17
INDOOR TRACK (B) 74 72 71 79 88 91 100
INDOOR TRACK (G) 51 36 46 69 76 84 77
LACROSSE (B) 66 71 66 65 61 50 *
LACROSSE (G) 77 60 61 77 70 67 *
OUTDOOR TRACK (B) 108 101 92 99 111 103 *
OUTDOOR TRACK (G) 53 73 69 58 78 76 *
SOCCER (B) 69 64 67 70 67 66 63
SOCCER (G) 65 66 62 59 59 62 55
SOFTBALL 41 42 39 37 42 39 *
SWIMMING (B) 27 34 24 14 21 20 18
SWIMMING (G) 30 28 27 29 31 29 22
TENNIS (B) 20 18 15 18 17 15 *
TENNIS (G) 17 16 14 17 13 16 *
VOLLEYBALL 43 42 44 44 37 42 40
WRESTLING 34 34 37 31 23 21 18
TOTAL 1,284 1,205 1,182 1229 1255 1241 805
* Participation figures not yet available for spring season sports
Extra-curricular Activities
The Extra-curricular Activities Program budget funds the salaries, stipends, and a small portion of the
expenses necessary to offer extra-curricular activities at the high school. These activities include the
high school drama, band, and choral program; and the operations of the high school after school fitness
center program. As with athletics, these programs are critical to the education of the whole child and
provide opportunities for students to grow, learn, and excel in activities that generate enthusiasm and
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passion outside of the classroom. They also offer students the chance to develop confidence, character,
relationships, and leadership abilities.
Sixty-four percent of the extra-curricular program budget funds salaries and stipends including 25% of
the salary of the Assistant Principal for Athletics and Extra-curricular Activities (representing the effort
required to manage this department), as well as the stipends for the various program advisors and the
wages for the fitness center monitors. This program budget is partially offset by user fee and ticket
revenues.
This revolving fund revenue offsets 45% of the program expenses. This year, the revolving support is
overall $10,000 higher due to an increase in ticket sales and user fee participation. In addition, the
Coolidge and Parker drama offsets, as well as, the stipends for those shows, have been moved from the
regular day cost center to the extra-curricular cost center to accurately reflect the purpose of the funds.
The preliminary figures show a decline in student participation which may have an impact on future
offsets. Also, of note, in the current year there are three rather than four shows scheduled, and the
impact on revenue/ticket sales is not yet known but will continue to be monitored.
As shown in Figure 26 below, the Extra-curricular Activities Program budget is projected to increase
0.7% in the FY21 Recommended Budget. This increase is due primarily to a
contractual increase in the extra-curricular transportation.
All other increases/decreases, which may be large in percentage terms, are less than $700 and are used
to support the goals and initiatives of the extra-curricular programs.
Figure 26: Extra-curricular Activities Program Budget by Detail
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Extra-curricular
Professional Salaries
Coordinator $ 27,928 $ 28,365 $ 28,936 $ 29,648 $ 30,385 2.5%
Revolving Fund Support (30,000) (30,000) (50,000) (30,000) (64,000) 113.3%
Stipends 65,807 66,078 64,026 52,255 83,948 60.7%
Professional Salaries Total $ 63,735 $ 64,443 $ 42,962 $ 51,903 $ 50,333 -3.0%
Contract Services
Other Student Activities $ 11,271 $ 11,985 $ 12,921 $ 13,800 $ 16,900 22.5%
Contract Services Total $ 11,271 $ 11,985 $ 12,921 $ 13,800 $ 16,900 22.5%
Supplies & Materials
Other Student Activities $ - $ 268 $ 100 $ 400 $ 400 0.0%
Performing Arts 1,225 845 355 1,500 1,500 0.0%
Supplies & Materials Total $ 1,225 $ 1,113 $ 455 $ 1,900 $ 1,900 0.0%
Other Expenses
Dues & Memberships $ 720 $ 1,321 $ 396 $ 1,000 $ 1,000 0.0%
Equipment 1,831 557 160 4,250 3,000 -29.4%
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Other Student Activities 1,515 2,020 1,890 1,750 2,000 14.3%
Royalties 959 439 800 3,000 3,000 0.0%
Other Expenses Total $ 5,024 $ 4,337 $ 3,246 $ 10,000 $ 9,000 -10.0%
Extra-Curricular Total $ 81,255 $ 81,878 $ 59,584 $ 77,603 $ 78,133 0.7%
Figure 27 below shows the participation level in High School Extra-Curricular since 2015-2016 school
year.
Table 27-Participation in High School Extra-Curricular (SY2015-16 to SY2019-20)
2015-16 2016-17 2017-18 2018-19 2019-20
SCHOOL YEAR
100 78 79 60
FALL DRAMA CAST/HEAD TECH 89
41 48 49 32
FALL DRAMA CREW 47
83 47 49 *
WINTER DRAMA CAST/HEAD TECH 58
45 59 53 *
WINTER DRAMA CREW 55
46 55 42 *
SPRING DRAMA CAST/HEAD TECH 81
48 34 48 *
SPRING DRAMA CREW 46
42 38 56 53
MARCHING BAND 35
17 19 18 *
JAZZ BAND 18
11 17 24 *
STAGE BAND 14
19 12 7 13
FALL GUARD 15
17 13 13 *
WINTER GUARD 12
469 420 438 158
TOTAL 470
Districtwide Networking and Technology Maintenance
The Districtwide Networking and Technology Maintenance budget funds the salaries and expenses
required to operate and maintain our technology infrastructure including our wide area network,
wireless networks, servers, computer hardware and peripheral devices, clocks and bells systems and
telecommunications equipment. The majority of this budget funds the salaries of the network
administrator (one-third of this salary is charged to district administration), and 5.5 FTE computer
technicians.
As shown in Figure 28, the Districtwide Networking and Technology Maintenance Budget for FY21 is
decreasing by 4.9%. The major changes in this budget are as follows:
Cost of living adjustments for computer technicians and network manager.
An overall decrease in Network Technology software licensing (other expenses category) due to
less licenses and maintenance agreements due for renewal in FY21. This line item fluctuates
from year to year based on when renewals come due.
An increase in contracted services for software licensing and support and internet service
provider (FIOS).
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Figure 28: Districtwide Networking and Technology Maintenance Budget by Detail
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
Technology
Professional Salaries
Manager $ 73,751 $ 74,952 $ 76,798 $ 81,130 $ 83,167 2.5%
Technology Integration 29,088 19,030 16,812 - - -
Professional Salaries Total $ 102,840 $ 93,982 $ 93,610 $ 81,130 $ 83,167 2.5%
Other Salaries
Employee Benefits $ - $ - $ 4,339 $ - $ - -
Technician 296,449 266,797 290,234 321,931 323,132 0.4%
Other Salaries Total $ 296,449 $ 266,797 $ 294,573 $ 321,931 $ 323,132 0.4%
Contract Services
Consulting Services $ 12,863 $ - $ 5,184 $ 25,200 $ 25,200 0.0%
Networking & Telecomm 5,754 5,980 6,240 6,500 7,200 10.8%
Software Licensing & Support 41,190 87,273 82,232 63,750 68,750 7.8%
Contract Services Total $ 59,807 $ 93,252 $ 93,656 $ 95,450 $ 101,150 6.0%
Supplies & Materials
Information Management $ - $ 5,508 $ 32,985 $ 6,000 $ 8,000 33.3%
Networking & Telecomm 196 - - - - -
Supplies & Materials Total $ 196 $ 5,508 $ 32,985 $ 6,000 $ 8,000 33.3%
Other Expenses
Equipment $ 49,788 $ - $ - $ - $ - -
Networking & Telecomm - - 4,088 11,700 11,700 0.0%
Other 2,781 - - - - -
Postage 85 - - 200 200 0.0%
Software 11,963 11,663 38,426 82,000 41,476 -49.4%
Software Licensing & Support - 124 604 1,500 1,500 0.0%
Other Expenses Total $ 64,617 $ 11,787 $ 43,118 $ 95,400 $ 54,876 -42.5%
Technology Total $ 523,907 $ 471,327 $ 557,941 $ 599,911 $ 570,325 -4.9%
Figure 29 below shows the current inventory of technology devices (computer workstations and laptops)
deployed throughout the district by the year that they were deployed. Due to the override, additional
funding was provided in FY19 to replace outdated technology and improve our technology
replenishment cycle closer to 5 years. It should be noted that the inventory below includes all
computers that have been funded by both the operating budget and PTO/Donations/Grants.
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Figure 29: SY18-19 Technology Inventory
2019-2020 Inventory Ship Year
School 2008 2012 2013 2014 2015 2016 2017 2018 2019 Grand
Total
Admin 1 1 1 4 3 5 3 19 37
Barrows 1 2 46 156 205
Birch Meadow 1 1 48 32 77 159
Coolidge 1 3 32 272 144 102 554
Eaton 1 40 18 96 74 229
Killam 18 18 75 51 162
Parker 1 1 29 2 36 131 48 291 104 643
RISE 1 4 1 2 8 16
RMHS 1 35 70 7 80 127 387 707
Wood End 3 41 51 56 151
Grand Total 1 2 33 43 119 232 532 867 1034 2863
3¢§®®« "´¨«£¨¦ Facilities
The School Building Facilities budget funds the salaries and expenses necessary to clean our eight school
buildings. As shown in Figure 30 below, the School Building Facilities budget is projected to increase
2.8% in the FY21 Recommended Budget.
The major changes in the FY21 School Building Facilities Budget are as follows:
Cost of living adjustments, salary steps, and column increases for school custodians according to
collective bargaining agreements. In addition, there is also cost of living adjustments for the
non-represented employee in this cost center, the Facilities Manager.
The elimination of the 0.4 FTE Facilities Rental Coordinator position in FY20. The duties and
responsibilities of this position have been reallocated to other members of the Facilities
Department.
Increases in the custodial overtime line item to provide vacation and leave of absence coverage
as well as additional coverage in the winter for storm clean up.
The School Building Facilities department includes the salaries of the facilities manager and custodial
staff. The facilities manager salary has been increased to reflect the additional responsibilities incurred
by the elimination of the rental coordinator position in FY20. Salaries account for the largest
share of the School Building Facilities budget at 67.6% of the total (net of offsets). Revenue from fees
collected by organizations renting our school buildings is used to support the School Building Facilities
budget and the Town CORE budget.
49 of 105
Figure 30: School Building Facilities Budget by Detail
Actual Actual Actual Final Recommended %
Expenses Expenses Expenses Budget Budget Change
FY17 FY18 FY19 FY20 FY21
School Facilities
Professional Salaries
Manager $ 75,387 $ 76,608 $ 78,000 $ 79,750 $ 90,923 14.0%
Professional Salaries Total $ 75,387 $ 76,608 $ 78,000 $ 79,750 $ 90,923 14.0%
Clerical Salaries
Secretary $ 13,532 $ 13,325 $ 9,871 $ 13,653 $ - 100.0%
Clerical Salaries Total $ 13,532 $ 13,325 $ 9,871 $ 13,653 $ - -
100.0%
Other Salaries
Custodian $ 804,674 $ 813,027 $ 810,407 $ 878,675 $ 895,585 1.9%
Employee Benefits 29,235 573 571 3,600 3,600 0.0%
Overtime 45,215 36,082 45,185 59,140 69,140 16.9%
Revolving Fund Support (165,000) (180,000) (180,000) (180,000) (180,000) 0.0%
Substitutes 71,712 76,349 89,168 81,400 86,700 6.5%
Other Salaries Total $ 785,836 $ 746,032 $ 765,331 $ 842,815 $ 875,025 3.8%
Contract Services
Cleaning Services $ 255,000 $ 200,750 $ 295,584 $ 338,965 $ 346,300 2.2%
Contract Services Total $ 255,000 $ 200,750 $ 295,584 $ 338,965 $ 346,300 2.2%
Supplies & Materials
Equipment $ 1,803 $ 4,385 $ 6,523 $ 11,500 $ 10,780 -6.3%
Supplies 96,502 110,126 108,482 93,701 96,320 2.8%
Supplies & Materials Total $ 98,305 $ 114,512 $ 115,006 $ 105,201 $ 107,100 1.8%
Other Expenses
Equipment $ 8,163 $ 2,458 $ 38,083 $ 5,500 $ 5,665 3.0%
Software Licensing & Support 960 960 - 960 960 0.0%
Uniforms 1,100 674 714 2,000 2,000 0.0%
Other Expenses Total $ 10,223 $ 4,091 $ 38,797 $ 8,460 $ 8,625 2.0%
School Facilities Total $ 1,238,283 $ 1,155,318 $ 1,302,588 $ 1,388,844 $ 1,427,974 2.8%
Figure 31: School Building Facilities Staffing
Budgeted Actual Budgeted
FY17 FY18 FY19 FY20 FY20 FY21
FTE FTE FTE FTE FTE FTE
Facilities 19.9 19.9 19.9 19.9 19.5 19.5
Custodian 18.5 18.5 18.5 18.5 18.5 18.5
District Administrator 1.0 1.0 1.0 1.0 1.0 1.0
Secretary 0.4 0.4 0.4 0.4 - -
50 of 105
3¯¤¢¨ « 2¤µ¤´¤ Funds
&¤£¤± «Ǿ StateǾ £ 0±¨µ ³¤ Grants
As outlined in Figure 32, in the current fiscal year, our district is supported by $3.3 million in federal,
state, and private grant funding. A complete list is below.
Figure 32: Summary of Federal, State, and Private Grants
Expended Expended Expended Expended Awarded Projected
201620172018201920202021
Federal Grants:
Title I $132,029 $ 109,850 $ 89,317 $ 65,218 $169,400 $ 118,840
Title I Support (District and School Assistance Grants) 2,600 4,670 - - - -
Title IIA 48,759 23,640 49,240 60,617 98,259 58,027
Title IVA Student Support and Academic Enrichment - - - 5,160 14,268 10,000
SPED IDEA (P.L. 94-142) 978,744 970,864 1,043,952 972,526 1,119,395 1,036,053
SPED Early Childhood 17,919 18,439 16,994 18,070 18,781 18,781
SPED Program Improvement Early Childhood 1,402 2,648 2,972 7,000 10,000 10,000
SPED Professional Development 32,755 33,469 13,623 - - -
Mental Health First Aid 35,952 21,599 - - - -
High Quality Instruction - Summer Planning Grant - - 360 2,694 -
History and Social Studies - - 7,100 - -
School Transformation (MTSS) 239,596 283,647 153,754 229,212 - -
Total - Federal Grants $1,489,756 $ 1,468,826 $1,369,852 $ 1,365,263 $ 1,432,797 $1,251,701
State Grants:
Racial Imbalance (METCO) $387,390 $ 410,080 $ 394,601 $ 423,214 $453,509 $453,509
Improving Student Access to Behavioral and Mental 2,620 - - - 63,762 -
Health Services
Early Literacy Screener Pilot - - - 5,915 -
Circuit Breaker 952,837 1,060,652 1,062,769 943,846 1,359,731 1,359,731
Financial Education Innovation Fund - 4,807 - - - -
Total - State Grants $1,342,847 $ 1,475,539 $1,457,370 $1,367,060 $1,882,917 $1,813,240
TOTAL - ALL GRANTS $2,832,603 $ 2,944,365 $2,827,222 $ 2,732,323 $ 3,315,714 $3,064,941
There is a timing difference in spending for our SPED IDEA, School Transformation, Title I, Title IIA, and
stth
Title IV grants. Federal grants typically run from October 1 to September 30 each year, while state
stth
grants follow the traditional state fiscal year (July 1-June 30). Under current regulations we are
allowed to carryover funds into the next fiscal year. We carried forward a significant portion of our FY19
Title 1, Title IIA, Title IV and IDEA grants into FY20. We have completed spending of the five-year
Federal School Climate Transformation Grant.
As shown in Figure 33 below, grant funded positions are projected to remain consistent in FY21 and are
dependent on the final funding available under each grant.
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Figure 33: Change in Grant Funded Positions
Budgeted Actual Budgeted Grant
FY17 FY18 FY19 FY20 FY20 FY21 Source
FTE FTE FTE FTE FTE FTE
Grant Funded 16.8 16.2 16.1 15.5 15.7 15.7
Data Analyst 1.0 0.8 - - - -
District Administrator of Support Services 0.5 0.5 0.6 - - -
METCO Coordinator 1.0 1.0 1.0 1.0 1.0 1.0 Racial
Imbalance
Elementary Teacher 3.6 3.6 5.0 5.0 5.0 5.0 IDEA
High School Teacher 3.0 3.0 2.0 2.0 2.0 2.0 IDEA
Middle School Teacher 2.5 2.5 2.0 2.0 2.0 2.0 IDEA
Paraprofessional
Pre-School Teacher 2.0 1.6 1.0 1.0 1.0 1.0 IDEA
Team Chair 2.0 2.0 1.0 2.0 1.0 1.0 IDEA
Behavior Analyst (BCBA) 1.0 - 1.0 1.0 IDEA
Paraprofessional - - 0.7 0.7 0.7 0.7 IDEA
Tutor 1.2 1.2 1.8 1.8 2.0 2.0 Title 1
3¯¤¢¨ « 2¤µ¤´¤ &´£² Ȩ2¤µ®«µ¨¦ £ $® ³¨® !¢¢®´³²ȩ
The district maintains thirty-one separate special revenue funds that were created and are maintained
Department of Elementary and Secondary Education regulations.
Revolving funds are established to dedicate a specific source of revenue from fees or charges to pay
expenses associated with providing the services for which the payment was made. Massachusetts
General Laws govern the fund balances, other accounting procedures, expenditures, and any required
reporting.
Figure 34 below shows the revenues, expenses, and change in fund balance between July 1, 2018 and
June 30, 2019. The source of revenue for the funds vary by the nature of the fund and include; sales of
meals, participation fees, user fees, ticket sales, donations and tuition. The source of expenditures for
the funds vary by the nature of the fund and include; salaries, supplies and materials, technology,
software licenses and all other expenses. The funds are grouped for ease of explanation.
Figure 34: Revolving Fund Activity and Status as of June 30, 2019
FY19
Balance FY19 FY19 Direct Balance Net
Revolving Fund: 30-Jun-18 Revenue Offsets Expenditures 30-Jun-19 Gain/(Loss)
School Lunch Program $ 554,396 $ 1,370,293 $ - $ 1,358,224 $ 566,465 $ 12,069
School Transportation (450) 45,117 - 39,715 4,952 5,402
Guidance Revolving Fund 9,404 64,523 - 69,143 4,784 (4,620)
Coolidge Extra-curricular 4,738 - - - 4,738
-
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Parker Extra-curricular 3,860 - - - 3,860
-
Parker After School Activities 44,752 38,305 30,429 52,628 7,876
Band Extra--curricular 8,776 25,218 18,551 15,443 6,667
Activities
Adult Education Program 31,670 70,326 48,690 53,306 21,636
Summer School Program 80,724 36,075 58,658 58,141 (22,583)
Lost Books 25,049 3,841 914 27,976 2,927
Total $ 762,919 $ 1,653,698 $ - $ 1,624,323 $ 792,294 $ 29,375
FY19
Balance FY19 FY19 Direct Balance Net
Revolving Fund: 30-Jun-18 Revenue Offsets Expenditures 30-Jun-19 Gain/(Loss)
Donation Revolving Funds:
Elementary Science Materials $ 1,640 $ - $ - $ - $ 1,640 $
-
Burns Foundation (Coolidge) 163 - - - 163
-
District Donation Fund 12,518 49,912 - 24,562 37,868 25,350
Barrows Donations Fund 4,028 3,529 - 2,296 5,261 1,233
Birch Meadow Donation Fund 10,058 8,990 - 11,686 7,362 (2,696)
Joshua Eaton Donation Fund 31,137 29,956 - 50,147 10,946 (20,191)
JW Killam Donation Fund 26,315 556 - 6,160 20,711 (5,604)
Wood End Donation Fund 3,209 3,389 - 4,309 2,289 (920)
Coolidge Donation Fund 8,878 18,360 - 16,125 11,113 2,235
Parker Donation Fund 11,308 11,882 - 12,597 10,593 (715)
High School Donation Fund 31,044 17,403 - 7,579 40,868 9,824
Special Education Donation 319 - - - 319
-
Fund
Total $ 140,617 $ 143,977 $ - $ 135,461 $ 149,133 $ 8,516
FY19
Balance FY19 FY19 Direct Balance Net
Revolving Fund: 30-Jun-18 Revenue Offsets Expenditures 30-Jun-19 Gain/(Loss)
Revolving Funds that Offset the
Budget
Athletic Activities $68,079 $ 416,540 $ 316,900 $ 25,811 $ 141,908 $ 73,829
Drama Activities RMHS 33,547 127,180 50,000 58,824 51,903 18,356
Drama Activities Coolidge 26,375 18,706 - 13,961 31,120 4,745
Drama Activities Parker 25,569 27,940 17,248 36,261 10,692
Extended Day Program 996,479 1,498,361 180,000 1,399,396 915,443 (81,036)
RISE Preschool Program 219,090 399,618 380,000 19,223 219,485 395
Use of School Property 66,516 280,033 140,000 121,415 85,134 18,618
Special Education Tuition 111,367 119,946 148,000 - 83,313 (28,054)
Full Day Kindergarten Tuition 590,280 1,190,954 949,000 - 832,234 241,954
Total $2,137,302 $ 4,079,278 $ 2,163,900 $ 1,655,878 $ 2,396,801 $ 259,499
TOTAL ALL FUNDS $3,040,838 $ 5,876,953 $ 2,163,900 $ 3,415,662 $ 3,338,229 $ 297,391
athletic groups
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th
The first group includes the School Lunch Program which accounts for 71.4% of the $792,294 June 30
ending balance. Sources of revenue for this fund are breakfast and lunch sales, catering receipts and
state and federal reimbursement for qualifying meals. Sources of expenses for this fund include staff
salaries, food purchases, equipment, supplies and materials and other expense needed to operate the
program. The fund balance had a net gain of $12,069 between June 30, 2018 and June 30, 2019. This
program by law can only carry forward three months of operating expenses.
The School Transportation revolving account shows a net gain of $5,402 in fund balance due to timing
th
differences. Prepayment is requested by June 30 for those who are able to access non-mandated bus
transportation. The ending balance within the School Transportation account relates directly to
th
prepayments received before June 30 for the next school year and will be used towards the associated
bussing costs in the current fiscal year (FY20).
The Adult Education Revolving Fund had a net gain of $21,636 due to the timing of when revenue is
received for programs and when the associated expenses are paid out. The Adult Education Revolving
account also reflects donations and expenses related to our Parent University Program. The increase in
the ending balance is partially due to the donations received for this community program which were
designed to fund more than one year of Parent University.
The Summer School Revolving Account had a net decrease of $22,583 as the result of timing differences
between enrollment and pre-payment of tuition prior to the start of the program and the timing of
associated expenses.
The next group of accounts are donation revolving funds. The School Committee officially accepts all
donations during their regularly scheduled meetings as part of the consent agenda. Sources of
undation, as well as individuals and various Booster
. Most donations are directed, for a specific purpose and can only be used for that
purpose. Depending upon the purpose and timing of the donation, the funding may span more than one
fiscal year resulting in fluctuating balances. These funds are not used to offset the operating budget.
The last grouping of Revolving Funds are those the district utilizes for offsets to the operating budget.
Figure 34 provides a summary of FY19 and Figure 35 provides a model forecast for projected ending
balances for this group of funds. In FY19 the district took a combined offset of $2,163,900 from these
nine revolving funds. Overall the net gain in FY19 for this group was $255,499. We continue to monitor
our revolving accounts closely and have determined based on a review of the activity within the
accounts and the associated costs associated with them that we are increasing our overall offsets in the
FY21 budget by $100,000. See Figures 3 and 35 for more detail.
The Athletic Revolving Fund balance had a net gain of $73,829 which resulted from the timing difference
of expenses and revenue receipts and an increase in user fee participation and revenue receipts. Also
included within the ending balance of the Athletics Revolving Account are donations received that have
not yet been expended. Such donations, as mentioned previously, are earmarked for specific purposes.
The Chief Financial Officer works closely with the Athletics Director to procure the donations based
upon its intended purpose. As noted, participate rates are anticipated to be down slightly in the current
year, this will be monitored to determine any impact to future offsets.
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The Drama Revolving fund balance had a net increase of $18,356 for the year. This is due to the timing
of when expenses are paid compared to when revenue is received. This revolving fund is heavily
dependent on user fee participation, ticket sales from the shows and the cost of the royalties for the
shows. There is a timing difference between when expenses are incurred for a production and when
user fee and ticket revenue are received. As noted, we have seen a decrease in student participation
which may impact future offset amounts. In addition, during the current year a decision was made to
have three shows rather than four and the impact on ticket sales is not yet known but will be monitored
for any potential impact to future offsets.
The Extended Day Fund had a net decrease in the ending balance of $81,036. This decrease is due to an
increase in program offerings utilizing outside contracted services which has increased over all expenses
and has also allowed us to reduce the student wait list. Also being realized is the impact of a tuition
reduction in FY18 as approved by the School Committee along with a change in programming by utilizing
contracted services (through a competitive bidding process) which has allowed the Extended Day
Program to expand its current enrichment programs.
The RISE Preschool program had a minimal net gain of $395 for the year. Included within the ending
balance are prepayments made in one fiscal year related to the next fiscal year.
The Use of School Property had an $18,618 increase in the fund balance for FY19. Custodial
compensation associated with rentals is expended directly to this fund. We do not propose a rental fee
increase at this time as our fees are comparable to other districts and towns.
Full Day Kindergarten had an increase of $241,954 from last year. This is partly due to the higher
number of full day kindergarten students enrolled in the 2018-19 school year. Also reflected in the
ending balance is the impact on the first payment which is due in the spring of each year of
approximately $120,000.
Figure 35: Revenue Offset Summary for FY20
FY20 FY20 FY20 Projected FY21 FY21 FY21 Projected
Balance Projected Projected Projected 30-Jun-20 Projected Budgeted Direct Balance
Revolving Fund: 30-Jun-19 Revenue Offsets Expenses Revenue Offsets Expenses 30-Jun-21
Athletic Activities $ 141,908 $ 415,000 $ 336,900 $ 65,000 $155,008 $ 415,000 $366,900 $ 65,000 $138,108
Drama Activities $ 51,903 5,000 30,000 56,000 60,903 100,000 40,000 60,000 60,903
RMHS
Drama Activities 31,120 17,000 12,000 11,000 25,120 17,000 12,000 15,000 15,120
Coolidge
Drama Activities 36,261 27,000 12,000 24,333 26,928 27,000 12,000 25,000 16,928
Parker
Extended Day 915,443 1,360,000 195,000 1,250,000 830,443 1,500,000 200,000 1,450,000 680,443
Program
RISE Preschool 219,485 300,000 330,000 18,000 171,485 350,000 350,000 22,000 149,485
Program
Use of School 85,134 262,000 130,000 150,000 67,134 270,000 130,000 150,000 57,134
Property
Special Education 83,313 76,000 80,000 79,313 40,000 50,000 69,313
Tuition
Full Day Kindergarten 832,234 1,149,800 1,100,000 882,034 1,064,000 1,165,000 - 781,034
Tuition -
Total $ 2,396,801 $ 3,701,800 $2,225,900 $ 1,574,333 $2,298,368 $ 3,783,000 $ 2,325,900 $ 1,787,000 $1,968,468
55 of 105
Figure 35 above is a model projection based on trends and assumptions and will be monitored and
updated throughout the year as more information is available. Current year figures are an estimate
based on historical figures and two to three months of actual data of the current year as it is still early in
the fiscal year to know exact figures for any balance and as such limited figures are available and utilized
in the above projections.
The Athletic Activities revenue forecast for FY20 and FY21 is based on early data from fall and winter
sports participation. We will continue to monitor participation levels and any change in the number of
students eligible for free and reduced lunch. We are recommending a $30,000 increase to this offset.
The offset is meant to primarily cover the contractual coaching stipends.
Drama includes a revenue forecast of both user fees and tickets sales. Depending on the popularity of
the fall show determines the amount of revenue for ticket sales. Because we have seen a net increase
two years in a row, we are recommending a $10,000 increase in the offset. The analysis will be
monitored as we have continued to see a decrease in student participation which may have an impact
on future offsets. Also, to be monitored is the impact of moving to three productions from four
productions in the current year. The impact to the overall revenue/ticket sales is not yet known. The
offset is meant to primarily cover the cost of contractual stipends. Direct expenses related to
productions are charged directly to the Drama Revolving Fund.
The Extended Day Program is currently forecasted to have a decreased balance for FY21. This is due to
the additional staffing, additional program offerings utilizing contracted service providers to reduce the
wait list, increased offset, updating enrichment offerings and a 10% decrease in the Extended Day rates
approved by the School Committee in FY18. We are recommending increasing the offset by $5,000 to
account for increased administrative costs to run the programs. A detailed review is scheduled with the
newly hired Director of Adult and Community Education to review the tuition rates in conjunction with
the costs associated with the program. All direct salary expenses associated with the Extended Day Staff
are charged directly to the Revolving Account along with all supplies, materials, professional
development and costs associated with contracted services and enrichment programs. The offset taken
from the Extended Day Revolving Fund is used to offset the time spent by members of the
Administrative Department as well as custodial time and supplies (School Facilities Department) as well
as an offset to the Town Municipal Budget for utilities and building maintenance.
The RISE Preschool program offset is recommended to be increased by $20,000 to be more in line with
the tuition revenue that is being collected and costs associated with the program. All program supplies
associated with the tuition-based program are directly charged to the RISE Preschool Revolving Account.
An offset is taken associated with the RISE preschool director, secretary, teacher and paraeducator
salaries. In early February a meeting is scheduled to review the tuition structure as well as the costs
associated with the program to determine if any tuition adjustments are recommended.
The Use of School Property will need to be continuously monitored as the level of billable rental activity
fluctuates each year. In FY21, we are recommending keeping the offset the same. The offset taken
reflects custodial time and supplies not directly associated with billable events, as well as an allocation
to the Town Municipal budget for utilities and building maintenance.
The Special Education Tuition fund offset has been decreased to $50,000 for FY21 or a $30,000 decrease
from FY20. This revolving fund much like out-of-district tuition is difficult to project as students
withdraw or change placements mid-year. One of the biggest drivers to tuition-in students is available
56 of 105
space in our in district programs. The $50,000 offset for FY21 is reasonable given the anticipated
decrease in student placements.
The Full Day Kindergarten projected balance is expected to decrease due to increased full day
enrollment and an adjustment to the offset. We are recommending an increase in the offset of $65,000
to account for an increase in full day kindergarten students and a decrease in the number of full day
students requiring free or reduced lunch. The offset taken from the Full Day Kindergarten revolving
fund reflects an average salary of the full day kindergarten teachers and paraeducators, along with an
allocation of principal, secretary and nursing time. An analysis is being performed to review the tuition
structure as well as the costs included as part of the offset. It is important to note that the enrollment
for full day kindergarten for the upcoming fiscal year cannot be known with certainty during the creation
and development of the budget as they are based upon census data, an estimate of those requesting full
estimate of those qualifying for free or reduced tuition status.
For a breakdown of revolving account offset changes for FY21, please refer to Figure 1 on page 4.
57 of 105
4®¶ ®¥ 2¤ £¨¦
The Town of Reading is in Middlesex County,
Massachusetts, United States, some 10 miles (16
km) north of central Boston. Reading was
incorporated on June 10, 1644 taking its name
from the town of Reading in England. Reading
encompasses 9.9 square miles and is located
approximately 12 miles North of Boston with easy
access to major routes including 125/I-95, I93 and
routes 28 and 129. In addition, commuter rail and
bus service are available in Reading. The Town of
Reading has a Representative Town Meeting form
of government. Town Meeting is comprised of 24
for a total of 192 members. Reading also has a 5
member Select Board and a Town Manager.
There are eight schools in the Reading Public Schools: Reading Memorial High School (grades 9-12), A.W.
Coolidge Middle School (grades 6-8), W.S. Parker Middle School (grades 6-8), and five elementary
schools (grades K-5): Alice Barrows, Birch Meadow, Joshua Eaton, J.W. Killam and Wood End. Reading
also has the RISE Preschool program, an integrated preschool, with classrooms located at Reading
Memorial High School as well as the Wood End Elementary School.
Figure A1-Reading Public School Enrollment As of October 1, 2019
School Enrollment
RISE Pre-School (grades Pre-K) 105
Alice Barrows Elementary School (grades K - 5) 385
Birch Meadow Elementary School (grades K - 5) 384
Joshua Eaton Elementary School (grades K - 5) 404
J. Warren Killam Elementary School (grades K - 5) 415
Wood End Elementary School (grades K - 5) 304
A.W. Coolidge Middle School (grades 6 - 8) 424
Walter S. Parker Middle School (grades 6 - 8) 500
Reading Memorial High School (grades 9 - 12) 1230
Total Enrollment 4151
Reading participates in the Metropolitan Council for educational Opportunity (METCO), a voluntary
desegregation program which brings approximately 65 students, grades K-12, from Boston to Reading.
Reading is also one of ten member districts of the SEEM Collaborative and one of eighteen member
districts of the North Shore Education Consortium. Through these collaboratives, Reading Public Schools
is able to partner with other districts in the area to provide special education as well as professional
development and other services to our students and staff at a lower cost than a single district alone
58 of 105
could secure the same services. Reading Public Schools is also a member of The Education Collaborative
(TEC). To reduce costs, Reading Public Schools utilizes the TEC collaborative bid process for school and
custodial supplies. Through this collaborative purchasing arrangement, Reading Public Schools is able to
purchase items at a reduced cost.
/±¦ ¨¹ ³¨® 3³±´¢³´±¤
School Committee
The Reading School Committee consists of six members elected by the voters of Reading for three-year
-election. The current
membership and terms of the Reading School Committee are as follows:
Charles Robinson, Chairperson, Term Expires 2022
Jeanne Borawski, Vice Chairperson, Term Expires 2020
Patricia Calley, Term Expires 2020
Dr. Linda Snow Dockser, Term Expires 2020
John Parks, Term Expires, 2021
Thomas Wise, Term Expires, 2022
Under Massachusetts General Laws, Chapter 70, the School Committee has the power to select and to
terminate the Superintendent, review and approve the budget, and establish the educational goals and
policies for the schools in the district consistent with the requirements of law and statewide goals and
standards established by the Board of Education.
District Administration
The District is led by the Superintendent of Schools, the Central Office Leadership Team, District
Leadership Team, and Administrative Council. The Central Office Leadership Team includes the
Superintendent of Schools, Assistant Superintendent for Learning and Teaching, Chief Financial Officer
Director of Student Services, and Human Resources Administrator. The District Leadership Team
includes the Central Office Leadership Team, the eight building principals, the RISE Preschool Director,
and Assistant Director for Special Education. The Administrative Council includes the District Leadership
Team as well as all Assistant Principals, Special Education Team Chairs, and Department Directors
(Facilities, Food Services, Network Manager, METCO and Health Services).
The Superintendent is the supervisor and evaluator of all District Level Administrators and Building
Principals. Each District Level Administrator is responsible for a number of different departments and
functional areas of district operations. Principals, under the 1993 Education Reform Act, are the
supervisors and evaluators of all building-based staff including professional and support staff
(paraprofessionals, clerical, custodial, food services).
Figure A-2 below provides an overview of the organizational structure of the district by function, not
FTE.
59 of 105
Figure A2: District Organizational Chart by Function (Not FTE)
Superintendent of
Schools
Human Resources
Town Core Chief Financial Assistant Director of Student
FacilitiesOfficerSuperintendentServices
Adult and
Staff Harassment
School Facilities
Community Special Education
and Bullying
Education
Use of School
Curriculum and Preschool and Early Administrative
Properties
InstructionInterventionSearches
Accounts Payable
Professional
504FMLA
Development
Payroll
Special Education
METCOPersonnel Hiring
Transportation
Food Service
English Language
Health ServicesLicensure
Learning
Budget Homeless, Foster,
Instructional State/Federal Law
Development and and Displaced
TechnologyCompliance
ForecastStudents
Technology Medicaid
Grant WritingADA
InfrastructureAdministration
Grants Student Bullying
Grant Writing
Managementand Harassment
Regular Day
Home SchoolingTitle IX
Transportation
Student Activities
Medicaid Financial
$¨²³±¨¢³ 0 ±³¤±²§¨¯²
Reading Public Schools are part of a larger community that believes in collaboration for the purpose of
benefiting the children of Reading Public Schools. We are fortunate to have many important partners
60 of 105
who enrich the lives of our students through their contributions of resources both financial and
volunteer time.
Town of Reading
t
important partner. We share in the tax revenues that represent the
service, and community engagement. We also share many resources
and collaborate to efficiently manage the operations of the community.
Reading Education Foundation
The Reading Education Foundation is a volunteer organization of
Reading residents working in partnership with the Superintendent of
Schools and Reading Public Schools. Its mission is to support innovation
and excellence within the Reading Public Schools by raising and
providing private money to fund initiatives that are beyond the reach of
public funds.
Parent-Teacher Organizations
Each of our schools is fortunate to have a PTO comprised of parent
volunteers who support teachers in each building. This support includes
parent education, teacher appreciation events, mobilization of
classroom and school level volunteers, and funding for technology,
enrichment, and other special programs.
Parent Booster Organizations
Reading Public Schools are supported by a significant number of parent
booster organizations comprised of parent volunteers who raise,
contribute, and dispense funds for the benefit of specific extra-
curricular activities including athletic teams, academic teams, and fine
and performing arts.
61 of 105
This section provides student demographic information such as enrollment by school, by grade, and by
population and class size information.
$¨²³±¨¢³ %±®««¬¤³ £ 3³´£¤³ $¤¬®¦± ¯§ics
School districts in Massachusetts are required to report student enrollment and demographic data to
the Massachusetts Department of Elementary and Secondary Education (MA DESE) three times per
year: October 1, March 1, and Year End. The October 1 figures are used to evaluate staffing needs and
patterns for the School Committee Budget each year.
Enrollment in our district has remained relatively stable and while we have declined (6.8%) since our
highest enrollment level in SY12-13. Over the last ten years we have decreased our enrollment by 215
---
07.
Table B1: Historical Enrollment by Level
2500
2000
1500
1000
Enrollment
500
0
09-1010-1111-1212-1313-1414-1515-1616-1717-1818-1919-20
Elementary
20452040206520382009199220101942184518581892
Middle
103810831050105510131069102010381039995924
High School
12421246126212851307125112701270123512551230
PreK-12 Enrollment has been fairly consistent over the past fourteen years, peaking in FY12-13 at 4,483.
RISE enrollment has increased as the number of students requiring services has increased which
requires an increase in tuition paying students. Current PreK-12 enrollment is 4,151, a decrease of 59
students from October 1, 2018. This year, enrollment increased at elementary by 34 students, primarily
in Kindergarten. Middle school decreased by 71 students and High School enrollment decreased by 25
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students. Historically, anywhere from 4% to 13% of eighth grade students do not move on to Reading
Memorial High School. Tables B2 and B3 show the historical enrollment by school and grade level.
Table B2: Historical Enrollment by School
09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20
Alice 390 399 389 388 369 359 385 385 377 374 385
Barrows
Birch 412 419 412 393 384 387 387 383 370 377 384
Meadow
Joshua 442 425 446 453 455 471 462 428 388 386 404
Eaton
J. Warren 455 447 451 446 463 440 460 427 420 412 415
Killam
Wood 346 350 367 358 338 335 316 319 290 305 304
End
A.W. 476 490 466 462 449 476 471 466 476 443 424
Coolidge
Walter S. 562 593 584 593 564 593 549 572 563 547 500
Parker
Reading 1,242 1,246 1,262 1,285 1,307 1,251 1,270 1,270 1235 1251 1230
Memorial
RISE 67 90 100 105 103 95 94 91 94 115 105
District 4,392 4,459 4,477 4,483 4,432 4,407 4,394 4,341 4213 4210 4151
% Change -0.8% 1.5% 0.4% 0.1% -1.1% -0.6% -0.3% -1.2% -2.9% -.07% -.01%
Table B3: Historical Enrollment by Grade Level
PK K 1 2 3 4 5 6 7 8 9 10 11 12 Total
2009-10 67 280 345 349 363 318 390 353 341 344 334 298 298 312 4,392
2010-11 90 348 308 351 349 369 315 387 353 343 324 327 301 294 4,459
2011-12 100 319 362 315 356 347 366 311 390 349 312 327 326 297 4,477
2012-13 105 302 342 361 324 356 353 362 309 384 323 314 321 327 4,483
2013-14 103 287 319 351 370 327 355 347 362 304 353 323 308 323 4,432
2014-15 95 322 298 314 362 366 330 356 346 367 270 357 319 305 4,407
2015-16 94 319 337 305 308 375 366 326 357 337 328 273 346 323 4,394
2016-17 91 267 343 342 307 313 370 356 324 358 306 336 276 352 4,341
2017-18 94 293 273 341 334 299 305 360 353 326 325 306 331 273 4213
2018-19 115 325 296 277 338 324 294 291 355 344 293 329 307 322 4210
2019-20 105 318 330 297 282 331 334 292 291 341 301 294 331 304 4151
The Reading Public Schools provides special education services to eligible students ages three to twenty-
two years deemed eligible through the special education team evaluation process. Eligibility is based on
a determination that the
effective progress in the regular education program without special accommodations. Instructional or
ogram (IEP). Table B4 shows
historical data regarding the number of students with IEPs based on October 1 enrollment data. As this
table indicates, the total percentage of students receiving special education services has decreased
by .3% or 25 students between last school year and this school year. In addition, we have seen a
decrease in the number of students in out of district placements from last year to this year by 11
students.
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Table B4: Special Education Enrollment (2019-20 data as of 10/1/2019)
Academic Total # of % of % of # of Students
Year Enrollment Students Students Students Out of District
on IEP Statewide
2005-06 4282 694 16.2% 16.4 73
2006-07 4332 707 16.3% 16.7 67
2007-08 4416 753 17.1% 16.9 73
2008-09 4428 771 17.4% 17.1 63
2009-10 4392 758 17.3% 17.0 59
2010-11 4459 734 16.5% 17.0 51
2011-12 4447 768 17.3% 17.0 64
2012-13 4483 737 16.4% 17.0 64
2013-14 4432 767 17.3% 17.0 50
2014-15 4407 809 18.4% 17.1 61
2015-16 4394 791 18.0% 17.2 64
2016-17 4377 727 16.6% 17.4 53
2017-18 4275 724 16.9% 17.7 69
2018-19 4270 752 17.6% 18.1 62
2019-20 4202 727 17.3% N/A 51
Table B5 shows the enrollment for our high needs population, as defined by the Massachusetts
Department of Elementary and Secondary Education (DESE). Much of the financial support that the
district receives from state and federal grants and reimbursement programs (e.g. Title I, school nutrition
reimbursements, or circuit breaker) is driven by enrollments of certain populations of students. These
groups often need additional services beyond the general education classroom. These populations
include students receiving special education services, students whose first language is not English or
who have limited proficiency in English, or low income students. The figures below show enrollment for
these subgroups in our district. What is apparent from the table below is that we had a slight increase in
both our ELL population and a slight decrease in our low income population from the 2018-19 school
year. The number of students who qualify has a financial impact in the types of services that we offer
and who will qualify for financial assistance in full day kindergarten, bus transportation, athletics, and
extra-curricular programs.
Table B5: Enrollment History for Other High Needs Populations (As of October 1, 2019)
Enrollment History for other High Needs Populations
Academic First Limited Low-Income Free Lunch Reduced Lunch Students on
Year Language English IEP
Not English Proficient
# % # % # % # % # % # %
2007-08 85 1.9 17 0.4 158 3.6 114 2.6 44 1.0 753 17.1%
2008-09 78 1.8 14 0.3 172 3.9 125 2.8 47 1.1 771 17.4%
2009-10 83 1.9 16 0.4 204 4.6 152 3.5 52 1.2 758 17.3%
2010-11 75 1.7 14 0.3 231 5.2 176 3.9 55 1.2 734 16.5%
2011-12 72 1.6 15 0.3 254 5.7 204 4.6 50 1.1 768 17.3%
2012-13 81 1.8 20 0.5 261 5.8 213 4.8 48 1.1 737 16.4%
2013-14 79 1.8 26 0.6 294 6.6 239 5.4 55 1.2 767 17.3%
2014-15 75 1.7 26 0.6 398 9.2 340 7.8 58 1.4 809 18.4%
2015-16 89 2.0 46 1.0 390 8.9 342 7.8 48 1.1 791 18.0%
2016-17 94 2.2 46 1.1 380 8.8 333 7.7 47 1.1 727 16.6%
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2017-18 1002.3431.043710.23458.1922.271316.7%
2018-19 90 2.1 42 1.0 409 9.6 322 7.5 87 2.0 735 17.2%
2019-20 101 2.4 47 1.1 377 9.1 281 6.8 96 2.3 727 17.3%
Class Size
The Reading School Committee and Reading Public Schools do not have a policy that mandates class
size. However, at the elementary level, the district uses guidelines that include a recommended class
size of 18 to 22 in grades K-2, and 20 to 25 in grades 3-5. As Table B6 shows, the vast majority of the
elementary schools are within these ranges.
Table B6: Average Class Size by Grade and School (2019-20 School Year)
School Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade Grade
K 1 2 3 4 5 6 7 8 9 10 11 12
Barrows 20.7 21.7 21.7 18.7 19.25 21.0
Birch Meadow 21.7 22.7 19.7 22.7 20.7 21.7
Joshua Eaton 17.3 18.7 22.0 22.5 22.0 20.75
Killam 20.8 17.5 21.0 22.0 19.5 18.7
Wood End 21.0 18.7 21.0 24.0 25.0 22.7
Coolidge 22.5 21.3 26.8
Parker 19.6 20.4 22.5
High School 19.0 21.0 22.0 17.9
Average 20.3 19.9 21.1 20.4 21.3 21.0 20.8 20.7 24.3 19.0 21.0 22.0 17.9
Middle school class size ideally should be between 20 and 25 students. As Figure B6 shows, middle
school class sizes are all essentially within the ideal range at Parker Middle School, but slightly higher in
Grade 8 at Coolidge Middle School.
determine and assess given the various
types of programs and levels of each program offered (college prep, strong college prep, honors, and
advanced placement) and the number of courses taught, both required and elective. The average class
sizes shown in Table B6 above are for required classes at each grade level for the current school year.
Table B7 below shows the 2019-20 class sizes at the High School by grade, core subject, and level.
Table B7: SY'2019-20 Average High School Class Size
College Prep Strong College Prep Honors AP
Grade 9 10 11 12 9 10 11 12 9 10 11 12
Subject
English NA NA NA NA 18 20 18 19 20 22 20 19 18
Math 14 21 23 20 14 21 20 20 20 19 20 20 22
Science NA 14 19 NA 17 20 20 17 21 23 20 12 20
Social Studies NA NA NA NA 17 23 21 23 24 26 24 23 22
French 23 24 16 3 17 24 18 7 11
Spanish 11 21 16 7 22 24 22 19 19
Latin 10 14 12 15 13 1
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Summary of BudgetQuestionsFY21 Budget
School Committee Questions
Community Priority:
1.
a.-time adjustment above the usual Town
/ School split that is then regularly added to the budget on an on-
Yes
in the first year. In the first year it is carved out as an adjustment and added directly to town
and/or school amounts. Afterwards is becomes part of the on-going funding going forward. The
discussions about community priorities occur during the October Financial Forum with the
Finance Committee, Select Board, and School Committee. This is when the Town and School
should budget.
b.Can it truly be a one-time purchase or one-
forward?
In the FY20 budget the items added as community priority were also on-going costs associated
with personnel that had previously been funded via two grants (RCASA and SCTG) that the
community deemed were priorities that should continue to be funded.
c.What is dCan we cross train one or more
Administrative Assistant rather than hire another full-time individual?
Increases in HR/payrollactivityhave been steadily increasing over the last few years resulting in
aneed for additional support to help the department not only maintain its current level of
service,but also aide in the compliance withstate and federal law mandates which continue to
grow and evolve yearly, as well as advancement in the departments involvement in more
strategic initiatives to help support the building and districts goals has been an overdue need for
some time now. Some examples of increase or changes in activities include contract
negotiations, Family Medical Leave Act, employeeinvestigations, hiring process, induction
activities for new employees, CORI and Fingerprinting and licensure.
The idea of cross training one or moreadministrative assistantsto help support and fulfill this
work,would,given the state of the department,not be possibleas each administrative assistant
within central office already has full time responsibilities. Currently, there is little redundancy
between areas because we do not have the staffing allocation that would allow some cross
training. In addition, with the departure of the employee in the shared human resources
position with the Town, the School Department has been down a .4 FTE since October.
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The bandwidth of other departments is also far too great to afford additional tasks from outside
their department to be absorbed on a permanent basis. Central office administrators and
administrative staff are constantly supporting and collaborating with one another, for this is the
nature of our work and to add to this would not be a sustainable model. Additionally, Human
Resources and payroll require a great deal of industry specific knowledge as well as knowledge
of state and federal law, rules and regulations and is also a highly confidential position. Finding
an additional staff member with these HR/payroll specific skills, as well as the ability to access
sensitive personnel information is crucial to ensuring that liability remains low, thus eliminating
and decreasing the risk that HR/payroll could violate state of federal law and causing potential
lawsuits.
2.Figure 11 says there will be 582.1 FTEs budgeted, but the messaging about the Community Priority
hire lists 978 Employees. That gap of nearly 396 people needs more explanation please.
a.Can you outline the gap, where and how that gap is funded and how many of that gap of
employees are benefits eligible?
Total Staffing is a relatively variable number so when this is reported out it is a snapshot in time.
What makes this number variable is that we have a constant stream of temporary and seasonal
employees such as extended day staff, daily substitutes for paraeducators, teachers, nurses,
cafe employees and custodians are an ever-changing number and we continuously hire for
substitutes which can increase total staff numbers. Also, at any time we can receive
resignations from positions leaving position as vacated which can decrease numbers adding to
employees, it is very common that we have a higher number of employees that make up the
FTE.
Figure 11 also does not encompass every employee of the Reading Public Schools. For example,
this figure does not represent employees of food services, Extended Day, coaches, advisors,
external Extended School year hires, daily paraeducator substitutes, daily food services
substitutes, daily teacher substitutes, daily custodial substitute, long term substitute teachers
and paraeducators, as well as many other part time seasonal employees.
b.Can you also outline how many people in that gap are partially funded by the proposed
budget? For example, a person that works as a Para at .6 then adds .4 in Extended Day.
This number is a current snapshot in time of the number of current Paraeducators who also
work for the Extended Day Program. Currently, we have 38 Paraeducators who also work as
extended day staff associated with the Extended Day staff are not
reflected in the Headcount Table as the extra hours are funded out of Extended Day and not the
Operating Budget.
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c.Can you provide more details on these people as Employees vs. Contractors and how we make
that decision? If we were to treat them as Contractors, would that save in overhead and
potentially Benefits? I am especially asking this in light of the fact that we decided to outsource
some of the staffing for Extended Day to meet the demand. I am wondering the same concept
can be applied more broadly.
The standards for determining whether a position or person is characterized as an employee vs.
a contractor are regulations set by the IRS. We do not have the ability to make or change these
standards as we must follow law. So yes, though terming someone as a contractor may in fact
reduce cost in overhead (benefits eligibility) we cannot violate law for this purpose. We do not
have any option but to follow the IRS standards when designating employees vs.
contractors. Contractors are typically engaged for specific purposes (most often professional
development or in rare circumstances mentoring administrators). Hiring a contractor may not
save overhead as often times space and technology would need to be provided. In addition, the
hourly rate for a contractor would generally far exceed the cost of hiring an employee as the
outside contractor rate would factor in items such as taxes and benefits the contractor would
need to provide for themselves.
In reference to the Extended Day program, we used a competitive bid process to secure vendors
to provide specific programs (i.e. flag football) for our students in the extended day program.
:
th
3.p. 4 Under Financial Drivers, the 5 bullet refers to our pilot of a dyslexia screener. If I remember
correctly, we are screening a dyslexia tool that was not initially our first choice. Are we also learning
about the other screeners so that our ultimate choice will be something we are sure we will prefer?
At MASC I met with a DESE rep and a Superintendent who cautioned against narrowing down the
screening tool to one that just screens for Dyslexia. Is this part of the consideration being used by
our teachers? Have we budgeted enough funds to cover the ultimate screener our educators
choose, even if it is not the one they are piloting?
As mentioned in a presentation by Mrs. Ippolito, Joshua Eaton Principal, this fall to the School
Committee, Joshua Eaton applied for and was chosen to participate in the state pilot for Dyslexia
Screeners. We had no choices in the screener that was chosen for us as part of the pilot. Further,
we are piloting the screener in all grades at Joshua Eaton which will probably be outside the scope
of what we will ultimately use.
The Department of Education is meeting this upcoming week (January 21st) to discuss details and
guidance on what will be required as part of the new screening legislation. Once we know what is
being required, we can look at screeners that help us not only screen for dyslexia, but also give us
ultimately will use, and we
we were assigned is
effectiveness. The cost for the screener will come out of the elementary curriculum budget line.
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4.I would like to be assured that the Guidance Department
stays adequately supported so that they can not only support college-bound students, but also
students who might pick a different path. Out of the 7 bullets on page 5 leading to page 6, 6 of them
screamed to me that we need adequate psychologists, social workers, team chairs, and guidance
counselors, along with the technological and secretarial support to enable them to work fully with
our students. Do we have adequate support systems so that teachers have trained partners in the
support of students; in the high school do our guidance counselors and their staff have reasonable
student
just the technology/ paper work or college application process?
When we are looking at who provides social emotional support for students, we look at this as a
team process. That team includes not only guidance counselors, but social workers, school
psychologists, and school nurses. At the High School, we do have those positions in place to support
students. In addition, all staff play a role in supporting students, which is why we are training all of
our teachers during the new teacher induction process in Youth Mental Health First Aid.
counselors to students. Latest reports in MA is at 253. However national average is 455 (for all
grades not specifically only at the HS level). Reading is currently in line with recommendations set
by NASCA at RMHS.
5.p. 6 In closing
When reading the message, I kept thinking that there was something someones missing. In
order to support our students we need to support our staff. I would re-phrase the frame proposed
by adding this to our School Committee Budget and the thought process we are entering:
In conclusion, we are grateful for the financial and community support that we have received and as
a result, our district will be able to provide the necessary resources to say focused on the academic,
social, emotional, and behavioral well-being of our students and staff. While we are proud of the
fact that we are a district that is on the forefront in many areas, we have challenges that lie ahead.
These include addressing the needs of our students with disabilities, educational space needs, and
improving the social and emotional well-being of our students, while providing our staff with the
support, resources, and professional development they need to encourage their passion for
teaching and to provide the best opportunities for the diverse needs of our student body. We are
We will adjust the wording once the budget becomes the School Committee Budget and we update
.
6.p. 7 under Budget Process and Timeline
I would love to know whether the staff is consulted after the Supt and CFO take their
recommendations and work out the budget through Nov/ Dec. Are the principals, Asst. Supt, and
Pupil Services Director consulted one last time before the School Committee sees the budget in
January or are they seeing it for the first time with the School Committee?
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I think some of my questions go beyond the financial I am taking our goal to shift our school/
district culture seriously and that means that resources and actions will need to be based on less
tangible and more
Asst Supt in charge of learning and curriculum plays in the Nov/ Dec budget evolution?
The budget process is a collaborative process that continues throughout the fall. Discussions are
held with the Assistant Superintendent to review known upcoming membership and software
renewals. As part of these discussions, curriculum renewals and new curriculum mandates are also
discussed. These discussions focus around timing as well as ensuring funding is allocated to address
the upcoming needs. Discussions also focus on how to best plan for the cycles of renewals to ensure
not all items are renewing at the same time if possible. The overall professional development
budget is also reviewed, along with the grant funding that is anticipated and how to best utilize all
sources of funding across the district (donations and grants).
Meetings are held with the Superintendent, Director of Student Services, CFO and each building
principal to review the various staffing resources with a view on the number of students moving
through each grade. The teaching, specialist and paraprofessional staff is reviewed based upon an
assessment of enrollment and student needs and adjustments are made across each grade at each
building based upon this analysis. Once the staffing information is reviewed the final recommended
changes are presented and reviewed with all members of the District Leadership team
Building principals are allotted a building-based budget figure and spreadsheets are completed by
the principals with the assistance of the School Business Assistant and Chief Financial Officer.
At the same time as the discussion of staffing and building based budget are occurring, meetings are
held with the Director of Facilities, Athletics Director, and the IT Manager to develop their respective
budgets.
The CFO, Director of Student Services, School Business Assistant and the Assistant to the Director of
Student Services meet regularly to review the current year projections as well as to develop the next
year budget by looking across all areas of student needs including out of district placements and
associated transportation costs.
Once all requests are compiled, the Superintendent reviews the budgets and determines if
adjustments are necessary. Adjustments are discussed with the Central Office Leadership Team as
well as any directly impacted Directors (i.e. Athletics, Technology, Facilities).
The overall budget book and related School Committee presentations are shared with the Central
Office Leadership team for review and comment prior to distribution to the School Committee.
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7.p. 8+ Every time, salaries for non-
sums of a staff position and not necessarily their current salary. Is the latter correct?
It should be noted that ğƌƌ salaries for non-represented staff represent placeholders in the budget
are not actual salaries. The final determination for annual salaries of all non-represented personnel,
except for the Superintendent, will be made by the Superintendent in June for the next fiscal year.
The projections within Munis for all non-represented personnel reflect placeholders for the current
fiscal year as well as the next fiscal year. The projections for the next fiscal year (FY21) reflect a cost
of living adjustment based upon the actual current year salaries. Amounts within the MUNIS
projection may vary from the cost of living assumption as the figures for the current year within the
projection do not necessarily reflect the actual current year salaries.
8.I understand that the Superintendent determines salaries and the School Committee does not, but I
would like to know that the salaries are equitable and make sense. I feel that at some point, we
need to change the culture of our country to elevate educators to the level of respect they deserve.
That means that teachers and administrators should be treated equitably to coaches in male
dominated sports. Are they?
equitably to male sports and academic ones? Do we have any staff of color and are they
compensated equitably? I am not quite sure how to figure this out.
Salaries of all represented employees are determined through a collective bargaining process with
each individual union. The School Committee approves all collective bargaining agreements with
represented employees. All individuals within the collective bargaining contract are paid in
accordance with the negotiated salary scale for those represented without regard to gender or race.
All employees are placed within the salary scale based upon experience, regardless of gender or
race. For our non-represented employees, we strive to pay competitive rates based upon the
experience and qualifications each individual has. We strive to hire a diverse workforce and hire
individuals best suited for the position being recruited for.
Regarding coach stipends a review was performed in the beginning of the 2018-2019 school year
ice hockey. Also, we do not use gender or race or any other protected category as the basis for
salary determination. We use previous relevant work experience to place coaches on a step as
dictated by the teacher CBA.
We do have staff of color and they are paid equitably because we have the represented salary
schedule to place salaries based on years of experience and education level. We do not use race as a
basis for determining salary placement.
9.Given our goal to attract more diversity and nurture our school culture to welcome and support
diversity, what resources are we committing to this process? I understand that the community
priority of an additional 1 FTE of HR under Jennifer Allard is intended to help with this.
At this time the Human Resources Department has outlined this as a strategic goal for a number of
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years but due to the increasing demands of state and federal law as well as the increasing needs of
the workforce at Reading Public Schools the resources available to dedicate toward this important
goal have not been available. Though the Human Resources Department as well as building and
district Administrators are having constant discussions about this the position of an additional 1.0
FTE HR and Payroll Assistant will serve a direct purpose in moving this strategic goal forward.
This position will assist the Human Resources Administrator in multiple areas that will help to
support this initiative. A few specific ways in which this diversification will transpire as well as the
areas that the 1.0 FTE Payroll and Personnel Assistant will assist in this initiative are as follow;
The Human Resources Department will be looking to increase and begin involvement in recruiting
fairs. Specifically, we will be looking to build relationships with Colleges and Universities that
attract a more diverse student body thus increasing our opportunities to make connections with
educators of color and other diversified backgrounds. Additionally, the Massachusetts Partnership
for Diversity in Education (MPDE) will often hold recruitment fairs in which Reading would be
looking to partake in, MPDE is a recruiting consortium of Massachusetts public school systems
whose mission is to locate outstanding candidates of color for teaching, administrative, and support
positions in member schools. There is a fee associated with join MPDE but Human Resources
does feel that the Reading Public Schools direct membership with this organization would be
beneficial in achieving this goal. Additionality Human Resources would be looking to complete direct
work with hiring administrators/managers around improved recruitment and hiring selection that
will increase our opportunities to hire, this may include steps such as revising and refininghiring
procedures as well as where and how Reading Public Schools advertises/recruits.
Financial Section:
10.p. 14 Professional Salaries 69.2% vs Salaries as a whole 81.6% - PTS vs what?
Salaries comprise Professional salaries are
generally salaries of licensed administrators (e.g., central office administrators, building principals),
department directors (e.g., facilities, school health), teachers and specialists and make up
approximately 69.2% of the total budget. The remainder of the salaries are comprised of clerical
salaries (including central office administrative assistants, as well as building and department
secretaries) and Other salaries (support staff such as paraprofessionals, custodians, and substitutes).
11.p. 17 Historical Budget vs Actual Spending
First paragraph says that we have not required or requested additional funds for school dept
operation what does this mean? We have received extra funds for SPED sub-separate
ations? Is it because
ultimately it fit within the budget, the timing was just problematic? Is that what we see being
returned with the $302, 775? It is important to realize that the amount returned is a small
percentage of the overall budget. My assumption is that they must have been earmarked for
specific cost centers and thus had to be returned, right?
The School Department, in stating it has not required or requested additional funds for school
department operations, is referring to not having to request additional operating funds to support
its operating budget from Finance Committee or Town Meeting after the budget is initially voted
and approved in April of each year. In the FY20 budget, in discussions with the Town Manager prior
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to the adoption of the budget an additional $300,000 was allotted to help offset the increasing costs
of out of district tuition and transportation related to special education.
The request for Modulars is a one-time capital request and will not become part of the overall
Operating Budget. The request was offcycle from the regular capital discussion and requests based
upon the timing of the completion of the enrollment and space study.
Prior to the override, when the school department was developing budgets that required
reductions, Spring Town Meeting approved $150,000 in funding for Year 1 implementation of the
science curriculum. This was not part of the budget and it was funding that came from savings in
the Town budgets that needed to be spent by the end of that fiscal year. If we did not receive Town
Meeting approval, we would not have funded the curriculum.
We have not received additional funding for sub-separate special education classrooms. The
funding for the staff for those classrooms occurred from cost center transfers from the regular day
cost center to the special education cost center, which were approved by the School Committee.
The majority of the $302,775 that was returned for the FY19 budget relates to salary savings due to
timing and salary differences of when employees are hired across the district. The district reviews
its expenditures and ensures it is spending in a fiscally responsible way.
12.p. 18 Allocation of Personnel Resources
What drives the different hours intrinsic to the FTEs of different positions? Why would full time for
a teacher and para-educator be 70 hours bi-weekly and secretaries be 75 biweekly and custodians
be 80 hours biweekly? I understand this must be contract driven, but why the difference?
The bi-weekly hours are dictated by each collective bargaining agreement. The hours for the
teachers and para-educators, as collectively bargained reflect the workday of the teachers and para-
educators. The hours for the secretaries, also collectively bargained, reflect the need to have
secretaries arrive ahead of the school day as well as to stay after the end of the school day to ensure
availability to address questions, answer phones, accept deliveries. Custodians work 80 hours
biweekly as collectively bargained. The work week reflects the hours required to ensure the
buildings are cleaned (including snow removal), doors unlocked, deliveries accepted which occur
prior to the contractual start time of teachers and paraprofessionals.
13.Reduction again mentions .4 FTE Data Coach reduced in fy20 (again I assume that the funding cost
center was shifted to where?)
The Regular Day budget reflects a 0.4 reduction in the Data Coach position with the additional funds
being reallocated to curriculum software expenses for analytical tools. The reduction occurred in
FY19 and is anticipated to be consistent in FY20. (Page 9 of budget book)
The funding was re-allocated to Software for two specific tools we are utilizing for data gathering
and analytics.
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14.School Adjustment counselors 2 FTEs one under Reg Ed and the Other under SPED are these
for just high school or do they travel between schools and homes?
A 1.0 FTE School Adjustment Counselor is assigned to Coolidge as part of 2.0 FTE dedicated staff
members for their school for social and emotional learning. The other 1.0 FTE School Adjustment
Counselor is assigned to the High School. Other responsibilities of a School Adjustment Counselor
include providing individual counseling, small group counseling, targeted social skills development
and targeted crisis prevention and intervention. Some of these services are dictated by IEP teams
and some are provided as needed to the students in the general education population. These roles
are vital to supporting mental health needs and appropriate social emotional development.
15.p. 19 There are 7.3 Reading Specialists, not enough for a full 1 FTE in each school. Is this enough?
As indicated in the FY21 staff column there is 7.0 FTE Reading Specialists, one assigned to each
middle and high school. These positions, along with tutor positions at our elementary schools,
provide reading support for students who require that support. In addition, our Reading Specialists
work with teachers as a coach to support
We can always say we need more specialist support in a variety of areas, however, given the model
that we use, which helps build capacity of our classroom teachers. We believe that this is enough
support.
16.BCBA there were 2 budgeted for 2020 and actual there was only one and only one is being asked
for in fy21, but there is another BCBA on the next page can you please explain the different
placement on the chart and the elimination of the Dist Admin of Sup Services? Does this have to do
with the relocation of offices to the Central Office last year?
nt fiscal year, in conjunction
with writing and submitting our IDEA grant, a Team Chair that was previously allocated to the grant
is now funded within the Operating Budget and one BCBA that had previously been on the
Operating Budget is now included within the IDEA Grant. There was no impact to the total
headcount in these two areas.
The District Administrator of Support Services was previously partly funded out of the School
Climate Transformation Grant, which was a five-year grant that ended September 30, 2019. The
position was added fully to the Operating Budget in the current fiscal year as a Community Priority.
Neither position was eliminated or reallocated to the Central Office.
17.Under Sch District Admin of Support Services on the top of page 20 there is a listing for Secretary at
2.0 FTE can you please explain this? Are there two secretaries or is this a piece of the role of many
different secretaries supporting SPED services across the district?
The 2.0 Secretaries are comprised of 1.0 FTE Administrative Assistant to the Director of Student
Services as well as .5 FTE of the RISE Pre-School Administrative Assistant. The RISE Pre-School
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Administrative Assistant also supports SPED services across the district, most notably in assisting
with filing, public records requests and data entry/management of our ESPED software. The
remainder of the support is .5 FTE at RISE.
18.p. 22 Is there any movement of secretaries this year? Do union rules apply across the district or
just within schools?
There are no known movements of secretaries at the time the budget book was published. We
cannot predict any future movements as may be dictated by staff changes (turnover, retirements).
The Secretarial Union Collective Bargaining Agreement applies across the district to all positions
covered within the agreement.
Administration:
19.Can you briefly outline what the Advertising budget is used for? Can you share how we are tracking
to the FY20 budget as that line item seems to frequently come in below the $5,550.
The advertising budget is utilized for the following items:
Public notices related to School Committee Public Hearings (e.g. School Budget Public
Notice, School Choice Public Hearing)
Advertising for recruiting purposes
The timing and amount of advertising is not known with certainty as the budget is prepared
significantly in advance of the fiscal year. Annual advertising for public notices can be predicted
with relative certainty, recruiting costs cannot as it is driven by the number and types of positions
open as well as the overall job market. We may need to advertise administrative and non-
administrative positions outside of our normal posting depending on the difficulty of filling
positions.
The actual spend has varied annually. Below is a summary of expenses related to advertising over
the last several years.
2014 $6,827
2015 $3,848
2016 $12,570 elementary and middle school principal
2017 $4,597 elementary school principal
2018 $1,350
2019 $800
2020 $100 year to date
20. Is this
the information outlined on page 25 as Retirement Contributions?
Employee Benefits includes
-sheltered annuity plans for those teachers hired after the 1998-99
school year. Each year for the past several years, additional staff have qualified and taken
advantage of this benefit. The FY21 budget allocation is based on this historical trend. (See
Retirement Contributions as outlined in the budget book)
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In addition, employee benefits also include vacation time payout within the central office. This
reflects the pay out of accrued but unused vacation time for employees who leave the district with
accrued time on the books. The situation occurs when employees leave the district mid-year and
have not utilized all their accrued vacation time.
As of th-to-date actual expense is
$29,657.
21.
Curriculum Coaches in the Administrative Cost Center?
operating expenses associated with that position. The Director of Student Services is budgeted
within the Special Education Budget as this position is most closely aligned to supporting Special
Education. The Data Coach and Curriculum Coaches can be directly aligned with the expenses
associated with Regular Education as 100% of their time is associated delivering core instruction to
our students. The Administration Cost Center is utilized for those items when are not directly
associated with delivering core instruction to our students. These descriptions align with the
Department of Elementary and Secondary Education (DESE) chart of accounts.
22.Who is the sick time buy back from in the central office?
The sick time buy back within the central office reflects the pay out of accrued but unused vacation
time for employees who leave the district with accrued time on the books. The situation occurs
when employees leave the district mid-year and have not utilized all their accrued vacation time.
23.p. 8 Under Administrative Cost Center
Again, the Supt salary is just a place holder, however why should our approach be different than the
in cases of unsatisfactory performance may an increment be
suggests to catch him up from the years that his salary was compromised with zeroes.
The School Committe
24.p. 22 New HR/ Payroll Administrative Asst Position
I appreciate the articulation of the goals for this new position including the redundancy and
separation of tasks, and most of all the opportunity to have the capacity to reach out to and attract
a more diverse staff in town and schools. I would like the School Committee to have an update on
how this effort towards diversification will transpire. I am also glad to see additional bandwidth to
The Human Resources Department would intend on providing the Superintendent and or the School
Committee with periodic updates as to the status of increased diversification of the staff at Reading
Public Schools. For additional information please see the response to question 9.
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25.p. 24 SC dues and conferences recommend SC members take advantage of the opportunities to
talk with other SC members from other districts. Also want to clarify that these funds pay for
conference registration only, not hotel or meals. Question: does it cost us to have MASC staff/
leadership do training with us or is that included in membership? I know that it costs extra to have
MASC update our policies regularly. Do we have to pay extra for access to their library of policies?
The three main services provided by MASC are training, policy support and advocacy. MASC is
active in advocating on issues that impact school districts and committees. MASC is often
represented on state boards and commissions to give input on emerging issues. MASC had a
representative on the Foundation Budget Review Commission. MASC advocated extensively for the
Student Opportunity Act and worked to ensure that new money did not come with onerous new
restrictions that eroded local control. MASC had a representative on the review of the
superintendent evaluation instrument that resulted in the pilot rubric and the revised guidance from
DESE. These are just a couple of examples.
The Reading School Committee has taken advantage of training opportunities over the past several
years and used MASC to facilitate workshops as requested. MASC is also available to answer the
questions and concerns of individual members. Division meetings throughout the year provide
another opportunity for training or for members to stay informed of current topics. MASC also keep
members up-to-date on policy changes that result from changes in law and regulation so that
districts can keep their policy manuals up-to-date. When new policies are required, or revisions to
existing policies, MASC provides templates for committees to consider adopting. MASC also
provides advice as requested.
Members can take advantage of the listserv to seek information from their peers in other
districts. We also provide a regular bulletin to keep members informed of current issues in
education.
membership. Lunch is an additional charge and is discussed with each new school committee
member and has historically been covered by the district as an additional fee ($25 per member).
The MASS/MASC joint conference has a separate registration fee per participant. The district covers
the registration fee but does not pay for hotel, food or mileage.
Access to the library of policies is included in the annual dues.
26.p. 24 Superintendent
has been zero multiple times and below districtwide educator increases. We have given satisfactory
evaluations. The SC needs to stand behind our evaluations.
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27.Asst Supt for Learning and Teaching: Long list of responsibilities only .5 of an Administrative Asst?
The Administrative Assistant to the Assistant Superintendent is a full-time position budgeted at 35
hours per week. The position resides within with in the Central Office and is part of the support
provided to all administrators within central office (not all members of the administrative team have
administrative assistants mainly the Human Resources Administrator and CFO do not have
administrative assistants). Support is also provided to the Assistant Superintendent with the shared
resources of the Executive Assistant of the Superintendent, payroll/human resources assistants,
accounting assistant and the school business assistant.
Within the Munis detail the salary of the position is allocated as follows to allow for year- end
reporting for the Department of Education:
0.5 FTE Administrative Assistant
0.25 FTE district data support administrative assistant
0.25 Health Services administrative support
28.p. 25 Business and Finance: I was surprised that the Assist Supt of Teaching and Learning is not
develop a system that helps us to measure our performance and connects expenditures to those
test results. I know that our CFO is careful to scrutinize much more than that, but I also know that
student performance and assessment is within the realm of the Asst Supt of Teaching and Learning.
The Assistant Superintendent of Teaching and Learning is engaged in the assessment of student
success, student performance and assessment. The
involvement in the budget process ensuring that these items are factored in. Question 6 provides
Regular Day:
29.Does the National Geographic Social Studies Curriculum rely on recurring purchases that may impact
future budget cycles? What is the exact cost and terms of purchase for the National Geographic
materials?
The National Geographic Curriculum purchase completed in FY19 included the following for
$59,997:
700 6-year digital licenses for Geographic Learning World History and World Cultures &
st
Geography (1 edition)
st
700 copies of National Geographic World History: Great Civilizations Student Edition 1
edition
st
9 copies of National Geographic World History Great Civilizations Teacher Edition 1 edition
30.Are there any Know Atom renewables built into this FY21 budget?
-based budget. The
figures (quantity and cost) are determined by the Office of Teaching and Learning (Curriculum
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Coordinators). The Building Principals are provided the figures through the Curriculum Coordinators
and the Office of Teaching and Learning is responsible for the ordering of the materials.
31.Can we get the detailed estimates behind the NEW curriculum purchases in the budget that makes
up the $759,577 Regular Day budgeted line item?
In Figure 14 on Page 29, the new curriculum purchases are located on three line items; Elementary
Curriculum ($57,500); High School Curriculum ($72,600); and Middle School Curriculum ($63,950).
The funding from these three line items will go towards the purchasing of new curriculum for social
studies, mathematics, potentially foreign language, and the dyslexia screener.
a.What are the terms and cost of the Math program we are purchasing?
purchase agreement yet, do we have estimates?
Members of grade seven and eight grade mathematics team have been meeting and piloting a
few different resources led by STEM Coordinator, Heather Leonard since late last spring. We
knew when we planned for this that we would plan to purchase new materials in this 2020
budget but would only do so after properly researching and piloting some great tools. The team
is meeting in the next few weeks and will give more guidance on their recommendation. At that
point, the Assistant Superintendent and the STEM Coordinator will work with vendors to see
what materials are needed as well as additional resources that they may be willing to offer us as
preferred tool.
32.What is driving the Guidance budget decrease?
purely less experienced, less costly staff?
The budget reflects current staffing levels placed on the salary scale for next year as negotiated
through the collective bargaining process. The decrease reflects changes in staffing which occurred
during the current year. When positions open, the Guidance Department Head and High School
Principal are responsible for the hiring decisions, which are not based upon salary scale as we have
always strived to hire the best individual for the job. There are instances in which a more senior
staff member is replaced with an individual at a lower step on the salary scale. There have been no
cuts to the number of guidance staffing.
33.Why is guidance going down by 11.4%?
It should be noted that there have been no reductions to the number of guidance staff. The budget
reflects current staffing levels placed on the salary scale for next year as negotiated through the
collective bargaining process. The decrease reflects changes in staffing which occurred during the
current year. When positions open, the Guidance Department Head and High School Principal are
responsible for the hiring decisions, which are not based upon salary scale as we have always strived
to hire the best individual for the job. There are instances in which a more senior staff member is
replaced with an individual at a lower step on the salary scale. There have been no cuts to the
number of guidance staffing.
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34.How are we tracking in FY20 for Substitutes in Professional Salaries and does that justify keeping the
budget at $105K? Why do we have Substitutes captured in both Professional Salaries and Other
Salaries?
The substitutes in Professional Salaries reflects long-term substitutes that are covering for longer
term leaves of absences. The dollar amount fluctuates annually and fluctuates depending upon the
timing of the leaves which require coverage. As the budget is prepared well in advance of the fiscal
year, we cannot predict maternity, parental and medical leaves of absence that far in advance. The
figures have varied each year. Over the last three years the total was $182,808 (FY17), $153,523
(FY18); $98,384 (FY19). Based upon these figures we have budgeted the $105,000. To date in FY20
the total (as of December) is $38,306. It is important to keep in mind that there are still 6 months
left in the fiscal year and we are tracking several leaves of absence and anticipate the current year
figure to be in-line with historical figures.
The substitutes reflected within Other Salaries reflects daily substitutes which cover teachers for the
following items - personal days, short-term (daily) sick time, professional development, unpaid days
in excess of personal days.
35.How much of the Supplies & Materials increases over the last two years are from one-time purchase
vs. recurring purchases? A jump from ~$547K to ~759K is significant over a two year period. If one-
time, for Social Studies or Middle School Math, we can absorb. If recurring, please break down the
recurring fees by curriculum choice.
The amounts reflected within Supplies and Materials are comprised of district wide purchases for
the initial purchase of new curriculum. Once purchased, any on-going expenses are included within
the building-based budgets. The last significant purchase was the Science Curriculum for which the
initial funding was provided over three years and is now included within the building-based budgets.
Initial funding can also include technology and professional development.
The most significant increase has been within the Science Curriculum related to the on-going
expenses associated with Know Atom. The amounts fluctuate annually depending upon the amount
and nature of consumables being purchased (the number of students as well as the number of
grades being purchased for). The Office of Teaching and Learning is responsible for determining the
annual purchases and works closely with Know Atom on pricing. On an annual basis, the on-going
costs associated with purchasing the consumables with Know Atom are approximately $50,000.
In the Elementary Schools the other item purchased on an on-going basis relates to Math in Focus
which can also be approximately $40,000 annually which is funded out of the building-based
budgets.
In Fiscal 2018 and Fiscal 2019
included technology (laptops), equipment (science tables and stools, sensors), textbooks (Physics,
Environmental Science, Chemistry, Biology). The purchases made in fiscal 2018 and fiscal 2019 were
mostly one-time in nature but do include digital licenses (biology). The High School Curriculum was
purchased over a two-year period.
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In Fiscal 2019 we procured Natural Geographic Curriculum (approximately $60,000) as determined
by the Office of Teaching and Learning related to new social studies curriculum requirements. The
purchases were a combination of on-line material (6-year digital access) as well as textbooks.
In Fiscal 2018 and 2019 the District purchased Units of Study (Literacy) for grades 1-5 for the
Elementary Schools.
In fiscal 2017 the District acquired digital licenses for the Middle School (Stem Scopes) for the
Science curriculum.
This increase also reflects an approved increase in a curriculum placeholder as part of the override.
During the first year, it was for the third and final year of science curriculum, however, we
communicated to the Committee and the Community at that time that it would change annually
depending on what the curriculum needs were.
36.What is the reason for the increase in offset from Full Day Kindergarten?
The offsets taken are reviewed on an annual basis to ensure we are reflecting any changes in
enrollment as well as to review to ensure that we are capturing the expenses associated with the
program. Per review of the activity and the increased enrollment in full day kindergarten an
increase in the offset is being recommended.
37.My question for the proposed budget is about Kindergarten. I understand why Reading charges
tuition for the full day; the offset shown in the budget is significant. However, given the Town
time for the Reading Public Schools to consider some reduction in tuition for the 2020-2021 school
year. Although a large decrease would create a huge shift in the budget, if we could offer even a
10% decrease, and bring our rate of tuition down closer to the state median (rather than near the
top), I think it would send an important message to the community.
I was concerned to hear some at Town Meeting suggest that perhaps we should return to half-day
schedules for all Kindergartners, in order to resolve the space issues. Residents need to understand
day is really necessary, to fully cover a more rigorous curriculum. By trying to make tuition more
affordable, the School Committee would signal its belief in the importance of full day.
With an increasing number of surrounding towns no longer charging tuition for the full day, parents
are more keenly aware of the inequity of the situation. Lowering the cost to parents may also
supply. I hope that we might at least
consider making this adjustment, as our budget discussions continue.
The Superintendent is currently working to set up a meeting with state officials in February to begin
discussions to explore if there are Chapter 70 funding options with tuition free FDK in future years.
At this point we are not recommending any changes as the tuition rates and budget as presented
has been set to reflect the current tuition.
If changes were made to the current recommended budget, we would need to decrease the offset
and make reductions in other areas.
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38.p. 9 and p. 27 Do we have a plan to transition to Full Day Kindergarten? I would like to know what
that will entail budget-wise and I would like to start planning the transition. There are differing
opinions relating to the cost of this transition. I understand that we will be losing tuition which
budget. What will the long-term impact be of our increasing the spending from the Revolving
account this year? I still believe in free full-day kindergarten and that we keep kicking it down the
road waiting for the state to help us. Is the state going to help us? How can we make this happen?
increase of $65000 offset due to increased FDK registrations) p.52 increase in registrants and
tuitions paid
The Superintendent is currently working to set up a meeting with state officials in February to begin
discussions to explore if there are Chapter 70 funding options with tuition free FDK in future years.
At this point we are not recommending any changes as the tuition rates and budget as presented
has been set to reflect the current tuition.
39. What is the 15.2% increase in extended day budget covering, and what is causing the fluctuation in
this area year over year?
The increased is based upon a review of the estimate of total time spent through discussions with
the individuals involved in assisting in the operation of the programs. As discussed during the
th
January 6 budget presentations, meetings and further discussions will be held starting in February
to review each revolving account to review the fee structure as well as the expenses being directly
charged to the revolving accounts and the amounts factored in for offsets. The amounts vary
depending upon level of staffing, cross-training of staffing (such that functions shift from central
office to the staff of the program), salary levels as well as activities occurring (significant
procurement which involve additional central office resources).
The increase in the offset is reflective of the additional time being spent by the Assistant
Superintendent of Teaching and Learning, the CFO as well as the School Business Assistant to
support the Extended Day Programs.
Additional time has been required of the CFO and School Business Assistant to facilitate, review and
manage the procurement process related to outsourcing functions of the program. The additional
time includes preparing the bid documentation, reviewing submissions, reviewing and tracking
contracts, reviewing all invoices to ensure they adhere to the contracts. In addition, time is spent
addressing concerns over contracts not awarded, reviewing technology requests related to on-line
software. In addition, a significant time is spent preparing and reconciling deposits, addressing
payroll questions and reviewing payroll on a bi-weekly basis, preparing warrants (invoice batches),
addressing questions from community members and staff.
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40.p. 9 The first paragraph states that there will be no additional staffing for fy 21, but there will be the
need to shift the staff to different schools. Because of our goal related to the culture we create in
our schools, I am wondering how the decision as to who changes schools is made and if there is any
financial support for the teacher who needs to take their time to pack up, replace supplies and
imagine changing schools can be difficult. Is our budget planning in any ways to help make these
transitions any easier?
As part of our budget process, we review the student enrollment projections for the 2020-2021
school year. As part of that process, we have determined that we will not need any additional
staffing at the elementary schools even though we will be adding a 1.0 FTE Teacher at Birch
Meadow. Based on our current projections, we will be shifting a few teachers between elementary
schools to accommodate shifts in student populations at each school. We are awaiting final
kindergarten enrollment numbers before we can make final determinations.
We review a variety of factors when moving teachers from one school to another and some of the
movement is determined by the collective bargaining agreement. In making a determination, we
review licensure, seniority, past experience in a grade span, and trainings. We work collaboratively
with the building principals and staff in the transition process. Once the determination is made on
who is moving to another school, we communicate that information well in advance to the
teacher(s) involved. The building principal will work with that teacher or teachers to provide some
time to pack anything that needs to be packed. Where necessary, we work with the facilities
department to make sure that classrooms and its contents are moved from one school to another.
41..4 reduction in our Data Coach is mentioned (on p. 27 too) is that .4 being paid by another part of
th
Figure 11, where, if anywhere is her funding coming from? If we are cutting her hours, how are we
anticipating that we will address the District Improvement goal relating to Data Informed decisions?
The Regular Day budget reflects a 0.4 reduction in the Data Coach position with the additional funds
being reallocated to curriculum software expenses for analytical tools. The reduction occurred in
FY19 and is anticipated to be consistent in FY20. (See page 9 of the budget book)
42.There has been a FTE reduction in the data coach role, with savings from this reduction moving
towards data analytics technology. Can you explain this reduction?
The Regular Day budget reflects a 0.4 reduction in the Data Coach position with the additional funds
being reallocated to curriculum software expenses for analytical tools. The reduction occurred in
FY19 and is anticipated to be consistent in FY20. (See page 9 of the budget book)
43.Instructional Specialist going down by 7.5%?
The Regular Day budget reflects a 0.4 reduction in the Data Coach position with the additional funds
being reallocated to curriculum software expenses for analytical tools. The reduction occurred in
FY19 and is anticipated to be consistent in FY20. (Page 9 of budget book)
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The funding was re-allocated to Software for two specific tools we are utilizing for data gathering
and analytics.
nd
44.2 bullet down: Transportation: ridership is down for optional bus riders and that this causes us to
pay more for bus transportation. Do we know what the cause is of this and is it something that can
be rectified to the benefit of the district and the families who used to pay to take the bus?
Ridership on the additional fee-based bus is reviewed on an annual basis. The change in ridership
can be driven by family needs. There could be changes related to the late start as families have
worked through the drop off and pick up changes who may have children in all three levels of school
(elementary, middle and high school). We do not have a mechanism to track reasons for changes in
ridership but have committed to providing a fee-based bus in the current recommended budget.
The current charge per student for the fee-based bus is $450 annually. If the district were to adjust
the price to cover the cost based on estimated ridership the fee would increase to approximately
$900 per student which we feel would be cost prohibitive for families.
45.p.29 Why is physical education going down 7.5%?
The Physical Education line has decreased $950 in total across all 9 schools and is based upon the
allocation of the building-based budgets by each building principal. Each principal allocates their
building-based budget based upon their assessment of building needs. Per review of the historical
spend ranging between $13,342 and $7,681 the budget of $12,500 would appear reasonable.
46.Why is Social Studies down 9.3. I thought it was going to increase is this being funded by one of
the new grants that we received?
The Social Studies line has decreased $1800 in total across all 9 schools and is based upon the
allocation of the building-based budgets by each building principal. Each principal allocates their
building-based budget based upon their assessment of building needs. Per review of the historical
spend ranging between $7,535 and $5,807 the budget of $17,600 would appear reasonable. Any
new curriculum purchases would be purchased out of district-wide funds for the implementation of
the new curriculum and would not be funded out of building-based budgets.
47.Field Trip Travel is down 28.6% is this a real deduction or has it been moved elsewhere?
The Field Trip line has decreased $200 in total across all 9 schools and is based upon the allocation
of the building-based budgets by each building principal. Each principal allocates their building-
based budget based upon their assessment of building needs. Per review of the historical spend
ranging between $385 and $488 the budget of $500 would appear reasonable.
48.Has Instructional Services been decreased by 35.9% or is it being funded elsewhere?
Instructional Services has decreased $2,800 from the Adopted FY20 Budget to the Recommended
FY21 Budget. The line item is comprised of the Pride Survey and YRBS Survey (each done every
other year such that one survey is completed each year) and language translation services. The
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decrease of $2,500 is based upon a review of actual expenses related to language translation
services.
Special Education:
49. If
so, upon what basis are those assumptions made?
The district has created systems to track student placements and make predictions for staffing
based on the current enrollment and historical trends. However, all placements are team decisions
and must be agreed upon by the parents prior to implementation or changes to placement.
a.Previously agreed settlement agreement?
IDEA explicitly encourages collaboration between the family and the district, including
settlement agreements. Settlement agreements are written arrangements to resolve
differences in perspectives regarding needs and program placements. As agreements come
to an end, the more traditional IEP process becomes the primary vehicle l in which decisions
for IEP services and program placements are determined.
For students whose settlement agreements state they will be returning to an in-district
special education program this data was reflected appropriately in the budget.
There are also other students who are in the re-evaluation process whose educational
program decisions are yet to be made.
b.Team meetings from the current year that have agreements in place for the student to
come back?
Students are placed via the IEP process. If the student is placed in a less restrictive
environment the team would make the recommendation and the parent would have to
agree. Therefore, we budget based on stay put rights.
c.Team meetings from the current year that may include an on-going disagreement or
dispute?
In case of a signification dispute, that would involve a substantial change in placement, the
district would engage in the mediation process to partner with the family. We do not
currently anticipate any cost changes in the budget based on this process currently.
d.Other?
50.Are any of the staff increases in Special Education able to be fulfilled via contracted resources from
the SEEM Collaborative?
The contracted services would be more expensive than adding staffing to our budget. Additionally,
the contracted services are not always able to service students within the time frame required.
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There is added value to having an in-district employee vs a contracted provider; there is greater
accessibility to staff and families for consult and collaboration regarding common goal areas.
51.There is a reduction in the Special Education Revolving account offset of $30K in the budget. It
attributes that to less children coming into Reading.
a.Is this due to the child/children graduating or choosing to go elsewhere for placement?
Student enrollment from other districts have decreased because some students have moved
to Reading and others have graduated. We have had five requests this year to tuition in
program enrollment the students were not appropriate. We will continue to foster
partnering with other districts to tuition in students as appropriate. (Also see question 52)
b.Are you at liberty to share which program that child/children were in?
The majority of the students have been in the Bridge Program and one student was in TSP.
c.It says we have one remaining child. Was this a reduction of one or a reduction of more
than one to get down to the one remaining?
This year we have two students. One will be graduating leaving one current student.
52. p. 10 Why are our outside tuition-paying SPED students decreasing? Is this due to natural attrition
or have we needed to cut programs due to space? Or have students not applied? Are we capable of
having more? Have we turned anyone away?
Student enrollment from other districts have decreased because some students have moved to
Reading and others have graduated. We have had five requests this year to tuition in new students
from other districts. However,
the students were not appropriate. We will continue to foster partnering with other districts to
tuition in students as appropriate. (Also see above question 51)
53.The Special Education Cost Center is up 5.1% in FY21. Please provide the percent increase in this
cost center going back the past five years.
Please see Figure 6 from the budget book below:
Figure 6: Change in Cost Center Budgets Year over Year
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Annual
Average
Administration 1.9% 1.6% -1.3% 4.1% -3.8% 14.5% 3.1% 10.2% 3.8%
Regular Day 2.7% 3.6% 3.4% 1.9% 2.8% 6.8% 1.4% 2.8% 3.2%
Special Education 10.2% 6.5% 2.3% 7.7% 3.0% 10.8% 7.4% 5.1% 6.6%
School Facilities 5.5% 9.7% 1.7% -1.9% -50.0% 8.2% 4.8% 2.8% -2.4%
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Districtwide Programs-0.2%-0.6%1.4%1.6%7.3%10.4%5.9%-0.9%3.1%
Grand Total 4.45% 4.18% 2.75% 3.50% 1.40% 8.40% 3.60% 3.5% 4.0%
54.To what do we attribute the three year downward trend in Special Education percentage increases?
a.FY19 was 10.8%, FY20 was 7.4% and now FY21 is expected to be 5.1%.
Per Figure 6 from the budget book (copied below) the change in special education funding has
fluctuated annually and is based upon a bottoms-up budgeting approach based upon student needs.
The CFO, along with the Director of Student Services and Superintendent of Schools review all
aspects of the Special Education budget. In prior fiscal years (most notably FY19 and FY20) the
budgets reflect additional staffing (professional and clerical) that was added during the budget
process or during the fiscal year. In the FY21 budget the additional staffing requests are minimal
resulting in a lower percentage increase overall for the Special Education Budget. In addition, in
prior years the contract services increased due to increases in legal fees and transportation related
expenses, we are not anticipating similar increases within the current year. In addition, based upon
review of student placements (as well as increased current year circuit breaker funding) we do not
are not anticipating as significant an increase in out of district placements. These figures are fluid
and are being projected in excess of 18 months in advance of the actual expenditures and will most
likely fluctuate.
Figure 6: Change in Cost Center Budgets Year over Year
FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 Annual
Average
Administration 1.9% 1.6% -1.3% 4.1% -3.8% 14.5% 3.1% 10.2% 3.8%
Regular Day 2.7% 3.6% 3.4% 1.9% 2.8% 6.8% 1.4% 2.8% 3.2%
Special Education 10.2% 6.5% 2.3% 7.7% 3.0% 10.8% 7.4% 5.1% 6.6%
School Facilities 5.5% 9.7% 1.7% -1.9% -50.0% 8.2% 4.8% 2.8% -2.4%
Districtwide Programs -0.2% -0.6% 1.4% 1.6% 7.3% 10.4% 5.9% -0.9% 3.1%
Grand Total 4.45% 4.18% 2.75% 3.50% 1.40% 8.40% 3.60% 3.5% 4.0%
55.What is covered in the Supplies & Materials Special Education budget line of $17,140 and how are
we tracking for FY20 when the budget nearly doubled from the prior year to $17,348?
The Supplies & Materials line item covers special education supplies and instructional materials.
Actual expenditures have ranged from $9,554 to $24,810 over the last three years and as such the
budgeted figure appears reasonable. To date through December, $3,840 has been incurred and it
should be noted that it is not unusual to have a lower figure in the first few months (3 months as
school begins late August) as this line item is typically held back until other expenses are known with
-
are fully encumbered.
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56.Why do we have both a District Administrator and a District Administrator of Support Services listed
in Figure 20? Is one the RISE Director while one is the Director of Student Services?
The District Administrator of Support Services is the Behavioral Health Coach and the District
Administrator is the Director of Student Services. These are two separate and distinct positions.
57.The balance between Teachers and Paraprofessionals seems severe 62 Teachers vs. 82.1
Paraprofessionals.
Staffing needs including the level of paraprofessional support is completed based on the IEP process.
The staffing needs are based on the individual student needs as outlined in the IEP. All of the
paraprofessionals are directly supervised by the teachers in ensuring the IEP is implemented
appropriately. Teams always consider Least Restrictive Environment and fading support with the
goal of increasing student independence as appropriate. The district is continuing to offer
and families have access to current best practice information as IEPs are developed.
a.What is the impact on Student Learning and IEPs execution with such a severe imbalance?
Staffing is assigned based on the signed IEPs and overseen by teachers in accordance with
all regulations.
b.Is it possible a shift from Paraprofessionals to Teachers would provide better outcomes?
If students needs, as outlined in IEPs are adjusted, staffing assignments will also be adjusted
accordingly.
58. either in Regular Day or
Special Education. How do we expect to respond to positive results of the screeners with the
current staff levels?
recommended/required, we will have a better gauge of what our results are telling us. Once we
screen for dyslexia and if we find that students require more support beyond our IEP and service
delivery process, we will work with the Student Services Director and Building Principals to staff as
needed. Once we screen for dyslexia and identify at risk students general education instructional
supports will be implemented. Any students whose learning trajectory remains flat with additional
general education interventions a referral can be made for special education eligibility
determination
59.Can you provide a breakdown of numbers of students per program type for our Out of District
students?
Emotional 10
Autism - 12
Communication - 1
SLD - 14
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Intellectual - 2
Multiple Disabilities - 8
Sensory - 1
Other - 4 (3 Neuro and 1 health)
60.Where is the 553.8% increase in psychological services increase related to.
The increase reflects a reallocation of the budget within special education between Testing Services
and Psychological Eval Services to better align with historical spend. We have decreased Testing
Services by $7,200 and increased Psychological Services by $7,200, keeping the total budget neutral
with these changes.
61.Are the FTEs for the OTs part of the same Occupational Therapist who is working at different
schools?
OTs do travel between schools because of the number of students with OT services on IEPs, but we
do consider case load assignments to reduce travel time as much as possible.
62.we have one student in POST currently? Do we pay per student?
We have an Inter-Municipal Agreement between the Town of Reading and the Town of Wakefield.
There is a per-pupil component of the Agreement based upon a ratio of student enrollment on a
quarterly basis. The cost share also has a floor such that neither district would be responsible for
more than 70% or less that 30% of the total cost share.
63. out and I remember
Substitutes are included within the Other Salaries in the Para-Professional line.
64.Pupil Transportation down 95.3% (at bottom of chart) is this related to student enrollment?
The budget reflects agreements for parent reimbursement for transportation (mileage) per
settlement agreements. The budget is based upon current known arrangements.
65.It appears that one of the two BCBA positions has moved cost centers. Can you explain why? Have
there been any change to the positions' roles/responsibilities?
r, in conjunction
with writing and submitting our IDEA grant, a Team Chair that was previously allocated to the grant
is now funded within the Operating Budget and one BCBA that had previously been on the
Operating Budget is now included within the IDEA Grant. There was no impact to the total
headcount in these two areas. Also see question 16 above.
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Facilities
66.Elimination of Facilities Rental Coordinator .4
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As discussed on January 6 during the Facilities budget presentation, upon the resignation of the
Facilities Rental Coordinator we were able to reassess the position and reallocate the responsibilities
among other members of the Facilities Department. The reallocation has allowed for a better
segregation of duties as now the billing aspect of the function has been separated from the rental
and scheduling of resources.
District Wide Programs:
67.p. 38 I thought that Revolving Accounts were funded through Activity Fees. It sounds like Ticket
Sales also feed these revolving accounts. Do all of the ticket sales from Football go into Revolving
Account? Do all of the ticket sales for Drama Performances go into Revolving Account?
Ticket sales from sporting events hosted at RMHS and drama performances are deposited into each
respective revolving account.
Districtwide Networking and Technology Maintenance:
68.Can you briefly outline what the Contract Services Consulting Services line covers and how we are
tracking on the spend for FY20? $25,200 is a significant increase over historical trends.
Contract Services Consulting includes funding for the maintenance of the school districts clocks,
bells and paging systems, annual renewal for our UPS service contract and a small amount for
consulting services to assist in instances in which outside consulting is required to address district-
wide technology issues.
As discussed during the FY20 and FY21 budget presentations (refer to January 6, 2020 presentation
as well as the FY20 budget presentations) the School District has assumed the responsibility for
maintaining the clocks, bells and paging systems during FY20 as these items were previously
budgeted for under the Town Core Budget. The budget for these items is $15,000 based upon
historical figures reviewed with the Town as part of the development of the budget. The remainder
of the budget reflects the annual renewal of our annual UPS service maintenance contract ($5,200)
that was part of a prior capital project that is included within the operating budget as well as a small
amount of funding ($5,000) for consulting services. Fiscal year to date we have incurred $10,888
related to these items.
69.There appears to be an inequity in Technology Inventory among the Elementary Schools especially
when you overlay enrollment vs. total inventory. Is there a plan in place to adjust / align inventory
to student population from an equity perspective?
It should be noted that the Figure 29 chart shown on page 46 is the inventory for
laptops/workstations only and does not include iPads, SMART Boards, or other devices. Some
schools, particularly at the elementary level, have more iPads than laptops, which are used for
similar instructional purposes as a laptop.
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We have concentrated our technology funding over the last few years, including the override year,
to replace aging technology and to get closer to a five-year replenishment cycle. We believe that we
have made major strides in that goal. Usually, PTO funding for technology is used to add new
technology (laptops, workstations, iPads) rather than replace. Our next step is to review a student
to device to student ratio in each building to make sure that we have equitable resources across
levels.
Athletics and Extra-curricular:
70.Are we currently looking at any new extracurricular activities being added at the HS that would
require a stipend? If so in what cost center.
At this time there are no new extra-curricular activities being added to the High School that would
require a stipend that is not already included within the collective bargaining agreement. If there is
a request to add a stipend that is not already included within the collective bargaining agreement
the request would need to be bargained either through the collective bargaining process or through
a side letter. All items included in the budget reflect existing stipends per the collective bargaining
agreement.
71.Why are we looking at a 60.7% Increase in stipends covering?
The increase reflects the transfer of stipends from the Middle School (regular day) to the Extra-
Curricular cost center.
72.Athletics has $8,000 per year allocated to uniform replacement. How is this allocated? Is this a
process that needs revision?
The $8,000 per year allocated would typically support the purchase of two sets of uniforms with
additional funding utilized to purchase one-off uniform replacements as needed. The typical
uniform lifecycle is estimated to be 5-10 years depending upon the sport.
The Athletics Director and the CFO are reviewing the replenishment cycle and funding and will look
to ensure that as items are needed for replacement discussions are held and funding is allocated
within available funding.
The anticipated lifecycle of each specific uniform is dependent upon many factors including:
Type of field (turf fields may last longer than grass, hockey uniforms have a longer life)
Diligence of cleaning often students are not diligent with cleaning of their uniforms which
directly impacts the life of the uniform
Football uniforms are cleaned in-house and annually are inspected and repairs made as necessary.
In addition, tears in uniforms are sent out to be stitched which can extend the life of the uniforms.
Hockey uniforms are externally cleaned annually.
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73.Can we please find out the last time uniforms were purchased / refreshed for each athletic team
and/or extracurricular group that requires a uniform (i.e. Band)?
See below for an update on uniform replacements/refreshments:
Baseball 2015 and 2017 (replacement of white shirts)
Boys Basketball 2013
Boys Ice Hockey 2016 (31 uniforms replaced)
Boys Lacrosse 2015
Cheerleading 2013, 2015 split over 2 years
Cross Country replenishment in 2019 of shirts and shorts
Field Hockey 2013, 2013 (12 new skirts)
Football 2007 also 75 home and 75 away in 2015
Girls basketball 2013
Girls Lacrosse 2014 (home and away), 2017 (30 reversable freshman)
Girls and boys soccer 2019
Softball 2014
Volleyball 2014 home and away
Wrestling 2013
In addition, we do replenish/replace portions of uniforms on a regular basis (could be due to needs
sizes or change in style).
74.What sports does the district provide full uniforms for?
The following sport uniforms are provided by the district:
Baseball
Basketball
Cross Country
Ice Hockey
Lacrosse
Soccer
Cheerleading
Field Hockey
Football
Softball
Volleyball
Wrestling
75.What sports do the athletes have to purchase uniforms?
The following uniforms are purchased by the athletes:
Track fit of uniform is specific to each athlete and wear differently for each athlete based
upon how the run (uniforms are kept for all 4 years)
Swimming swimsuits are purchased by athletes (swim caps and other items used for
swimming are purchased by the district on an annual basis)
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Tennis fashion changes year to year and fit is specific to each athlete
Golf collared shirts and pants that are specific to each athlete (kept for all 4 years of sport)
golf hats purchased through district operating budget
Gymnastics fitted to each athlete
76.What is the rotation for uniform replacement?
The typical uniform lifecycle is estimated to be 5-10 years depending upon the sport and overall
condition of the uniform. Uniforms are replaced on an as needed basis with the condition evaluated
from year to year. We would expect uniforms at the varsity level to last five to ten years depending
on condition. In most cases, uniforms are then passed to sub-varsity levels.
The anticipated lifecycle of each specific uniform is dependent upon many factors including:
Type of field (turf fields may last longer than grass, hockey uniforms have a longer life)
Diligence of cleaning often students are not diligent with cleaning of their uniforms which
directly impacts the life of the uniform
77.Does the district have a specific sports program rotation for replacement of uniforms?
The typical uniform lifecycle is estimated to be 5-10 years depending upon the sport. The
anticipated lifecycle of each specific uniform is dependent upon many factors including:
Type of field (turf fields may last longer than grass, hockey uniforms have a longer life)
Diligence of cleaning often students are not diligent with cleaning of their uniforms which
directly impacts the life of the uniform
78.IF no to the above I would recommend a program set so that money is distributed evenly across
The Athletics Director and the CFO are reviewing the replenishment cycle and funding and will look
to ensure that as items are needed for replacement discussions are held and funding is allocated
within available funding.
With uniform purchases, we have been looking to purchase by sport Soccer (boys and girls),
Baseball and Softball, Ice Hockey, Lacrosse (boys and girls), Soccer (girls and boys); etc.
79.Why has late start impacted facilities rentals?
We have seen a decrease in swim time in boys and girls swimming which has a direct impact on the
funding as we pay for the time spent in the pool. We estimate a savings of approximately ½ hour
per day. We have also seen a reduction in ice time as well related to late start as we strive to
maintain a balance in schedules.
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80.p. 42 Do we have any information on why the participation in Girls Basketball, football, girl and boy
ice hockey, girls and boys soccer and wrestling have all decreased? Have any jv teams or player
capacity been cut?
As a league some sports are seeing a decline in participation and each sport is very situational. Class
sizes also impact sports participation.
State-wide we are seeing a decrease in basketball, also within the Middlesex League
out of 12 teams only six currently field three levels.
Football had larger classes in previous years and now have slightly less with a smaller class
size.
Girls Ice Hockey we had a JV program until 2014 and due to smaller numbers, the JV team
was dropped. Only two teams in the Middlesex League have JV teams. In addition, some
teams have Co-ops or Middle School waivers. The decrease is also a state-wide trend. In
addition, participation numbers may decrease due to participation in outside teams
(leagues).
Boys hockey numbers fluctuate with the positions and number of students trying out each
year. The hockey team typically would have cuts on an annual basis.
Girls soccer has not had any seasonal cuts over the last few years.
Boys soccer has seen a few cuts over the last few years due to positions and player tryouts.
Wrestling has seen statewide declines in numbers.
Baseball tends to have cuts each year
Boys basketball tends to have cuts each year
Cheering tends to have cuts each year
81.p. 42 and 52: Enrollment in Drama seems to have gone down too is this related to the capacity of
the shows or decreased membership in the Drama Club overall? Have students been dropping out
or registering for other things? I thought this would show increases given the middle and high
school plays are they grouped together?
Per review and discussion with Anna Wentlent (Pk-12 Fine and Performing Arts Director), the largest
factor in the drop that was seen from 2018-2019 to the current school year is the loss of a senior
class that was very involved in Drama Club throughout their time at RMHS, paired with the addition
of a much less active freshman class. There were 70 seniors involved in the Drama Club last year.
They were replaced by a small cohort of 23 freshman so far. Participation among the other grades
(this year's sophomores, juniors, and seniors) has stayed pretty much level from last year, around 40
students per grade.
In our experience, participation in music and drama tends to come and go in waves like that. If a
cohort of students in a particular grade is very active and excited about the activity, their excitement
encourages more and more participation by other students. If not, the social factor of "no one is
doing this" discourages additional participation. Based on time at Coolidge, it looks like we
have a large group of eighth graders coming up next year. So hopefully we'll see the numbers
rebound somewhat.
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There will also be slight rises and dips according to show choice (big cast for a Disney musical, small
cast for Shakespeare or a British murder mystery, and so on), which is bound to happen in an
educational theater program, but we do not think we are seeing that this year as the show choices
are pretty standard fare for a high school program. And winter drama will have slightly lower
numbers than last year, but they're pretty much exactly what would be expected with the reduction
from two shows to one.
82.Is anyone exploring the decreases? Could they be related to late start? Or cost of fees? Or other
factors?
Please above to the answer to questions #80 and #81.
Special Revenue Funds:
83.Is there a particular reason why we are projecting our Title 1 grant to drop by $50K year over year
from FY20 to FY21? Same question for Title IIA and SPED IDEA?
the prior year. The Title Grants allow for funding to be carried over, but we do not assume such
carryover when reflecting the Projected 2021 figures. In addition, as discussed during the Special
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Education presentation on January 16, a portion of the carryover relates to our proportionate
share funding. In addition, on the IDEA grant, which funds a significant number of teachers, their
salary is paid over the summer months which is included within the carryover figures.
84.Are the staff funded by the IDEA grant included in the Special Education Staff chart from Figure 20 or
are these additional staff?
Staffing figures are only reflected once in the charts so as not to double count FTE. If an FTE is
included within the Operating Budget or the Grant Funding, they are each only counted once. Any
staff included within the IDEA grant are reflected in the Grant Funded positions and are not double
counted within the Operating Budget funded positions.
Revolving Funds:
85.How do we track time of employees to adequately and accurately determine offsets necessary to
the various regular budgets (i.e. $5000 for Extended Day Revolving into the Administration line
item)?
The allocation is based upon an estimate of total time spent through discussions with the individuals
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involved in assisting in the operation of the programs. As discussed during the January 6 budget
presentations, meetings and further discussions will be held starting in February to review each
revolving account to review the fee structure as well as the expenses being directly charged to the
revolving accounts and the amounts factored in for offsets. The amounts vary depending upon level
of staffing, cross-training of staffing (such that functions shift from central office to the staff of the
program), salary levels as well as activities occurring (significant procurement which involve
additional central office resources). The increase in the offset is reflective of the additional time
being spent by the Assistant Superintendent of Teaching and Learning, the CFO as well as the School
Business Assistant (recently new position) to support the Extended Day Programs.
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86.
a.Is that essentially paying for another teacher (or a portion thereof) to create another Full
Day Kindergarten class?
The allocation is based on average salaries of principals, secretaries, teachers, specialists
and paraprofessional (as specific assignments are not known at the time of the budget
presentations). The allocation is based upon the anticipated number of teachers and
paraprofessionals based upon estimated enrollment. Projections do not include any adds to
staff. In addition, classroom supplies associated with the full day program can also be
reflected within the offset.
b.Do we have a record of which teachers, and at what percent, are funded by the Full Day
Kindergarten Revolving account? If so, can we share the details?
The allocation is based on average salaries of principals, secretaries, teachers, specialists
and paraprofessional (as specific assignments and salaries are not known at the time of the
budget presentations). The allocation is based upon the anticipated number of teachers
and paraprofessionals based upon estimated enrollment. Projections do not include any
adds to staff. Staffing can change as individuals may transfer grades or staffing may change
as employees leave the district.
A full review of the program and associated costs will be reviewed as part of the detailed
revolving account review scheduled to begin in February.
87.Regarding the Athletics and Extra-Curricular Revolving Accounts, how does User Fee participation
and Ticket Sales increases lead to more revolving fund offsets?
a.Do we need to pay more coaches for the various sports teams if we have more
participants?
As the user fees and ticket sales increase, we look to offset a higher percentage of the
coaching stipends that are being funded out of the Operating Budget. Coaches salaries in
the operating budget are determined through the collective bargaining agreement with the
Reading Teachers Association. They receive one stipend for the season and it is not based
upon the number of participants in that sport.
b.
The goal is not to grow the balances but to ensure we are reviewing each Revolving Fund to
ensure we are matching to expenses incurred to the overall funding collected (user fees and
ticket sales). We cannot bring the balances down to zero as that would not allow for
expenses to be incurred during the beginning months of the year prior to expenses being
incurred.
In addition, often time in certain of the revolving accounts donations may have been
accepted that have not yet been procured.
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c.Something else?
As the user fees and ticket sales increase, we look to be able to offset a higher percentage of
the coaching stipends that are being funded out of the Operating Budget. The goal is not to
grow the balances but to ensure we are reviewing to ensure we are matching to expenses
incurred to the overall funding collected (user fees and ticket sales). As discussed, we
cannot bring the balances down to zero as that would not allow for expenses to be incurred
during the beginning months of the year prior to expenses being incurred.
In addition, often time in certain of the revolving accounts donations may have been
accepted that have not yet been procured.
88.Is there overall guidance provided in the past by the School Committee or mandated by law
regarding the carry-forward balances in the respective Revolving Accounts? If so, what is/was it?
See below link for a chart provided by the DOR in relation to revolving accounts:
https://www.mass.gov/files/documents/2017/09/24/revolvingfundchartschool.pdf
a.The School Lunch program can only carry three months of operating expenses, per the
materials. Based on expenditures in the period (if divided by 12 months), that would seem
to be $339K, yet we have $566K remaining. How is that possible? If we divided by 10
months instead of 12, it would seem we can only carry forward $407K so we still seem to
have an imbalance. What am I miss understanding?
While we are allowed to carry only three months within the Food Services account, we did
exceed this balance. Per discussions with the Food Services Director, we do have a plan to
spend down the balances by reinvesting the funds within the program. Most recently we
have replaced the walk-in freezer at the Coolidge Middle School which did require approval
by DESE. We are constantly reviewing our balances to ensure regulatory compliance and
have not only invested in physical capital for purchasing and repairing equipment (walk-in
freezer, vending machines, grow racks) we have also invested in human capital through the
creation of a site manager (similar to an assistant director). We did complete an audit
during the last fiscal year and have been working with the funds available as well as our
DESE representative to ensure we have a plan to review and spend down any balances
which exceed the three-month cap.
b.Do we have any previous guidance that would suggest we keep approximately a year of
expenses in any revolving accounts?
In October, 2015, a presentation was made to the School Committee by Director of Finance
Martha Sybert and Town Accountant Sharon Angstrom which reviewed the four largest
revolving accounts at that time (Extended Day, RISE, Full Day Kindergarten, Special
Education Tuition). At the time, there was discussion, but never formalized that there be 6
months to 1 year in reserves in revolving accounts, depending on the revolving account.
This is especially true for enrollment based accounts such as Full Day Kindergarten and RISE
where a decline in enrollment could have an impact on the current budget.
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89.The school lunch revolving account has a $566,000 balance in June 2019. Isn't this higher than the
allowable maximum of 3 month of expenses?
While we are allowed to carry only three months within the Food Services account, we did exceed
this balance. Per discussions with the Food Services Director, we do have a plan to spend down the
balances by reinvesting the funds within the program. Most recently we have replaced the walk-in
freezer at the Coolidge Middle School which did require approval by DESE. We are constantly
reviewing our balances to ensure regulatory compliance and have not only invested in physical
capital for purchasing and repairing equipment (walk-in freezer, vending machines, grow racks) we
have also invested in human capital through the creation of a site manager (similar to an assistant
director). We did complete an audit during the last fiscal year and have been working with the
funds available as well as our DESE representative to ensure we have a plan to review and spend
down any balances which exceed the three-month cap.
90.Can you provide the MGL Chapter and Section that governs each Revolving Account?
See below link for a chart provided by the DOR in relation to revolving accounts:
https://www.mass.gov/files/documents/2017/09/24/revolvingfundchartschool.pdf
91.There is a Special Education donation fund, which I believe is the revolving fund that supports
SEPAC. Can the SEPAC provide donations to this account? Please describe process. Can the SEPAC
use funds from this account? Please describe process. Can any other group access this fund?
The Special Education donation fund reflects the donation ($300) previously made on behalf of
SEPAC that was accepted from the School Committee.
MGL Chapter 71B, Section 3.)
received from the SEPAC require School Committee approval and will be deposited into this
donation account. Any requests for expenditures require purchase orders that must be processed
through the Finance Department of the Central Office and will be required to follow applicable
Massachusetts General Law around expenditures.
It should be noted that some or all members of a PAC may form a separate, private organization (for
example, "Friends of the PAC") or work within the framework of an existing private organization to
raise funds to support the PAC's role as an advisory body to the school committee. However, funds
raised by this entity must be raised in the name of the private organization and not in the PAC's
name. In addition, the responsibility for the privately-raised funds rests with the private
organization's officers, who are subject to state and federal laws governing fundraising by private
individuals and groups. A school committee has no oversight role with regard to privately-raised
funds to support education-related activities, and there are no other restrictions on their use
besides the state and federal fundraising laws.
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92.Page 43, figure 26. Extracurricular Revolving Fund Support is up $34,000. The narrative says this
revolving fund support is only up $10,000. Am I correct that the remaining $24,000 increase is the
result of moving the Parker and Coolidge extracurricular offsets here?
The increase in the Extra-Curricular Revolving Fund support reflects an increase of $10,000 in the
offset from the revolving account along with the $24,000 in support from the Middle School
accounts that was previously reflected within the Regular Day Cost Center.
93.The balance in the Use of School Property revolving fund is increasing by $18,000 (page 50, figure
34). Should we be concerned that this balance is growing?
The increase in the Use of School Properties Revolving fund is partially due to the elimination of the
Facilities Rental Facilities Coordinator Position as well as a directed effort to collect past due
balances within the account. We are monitoring the account as we have seen a decrease in the
utilization of outside renters due to the increased utilization of the Recreation Department and
decreased availability due to rentals that do not generate revenue but do incur expenses (i.e. Town
Meeting, elected committee meetings). As part of the review beginning in February, we will be
reviewing the activity within this account and will also be reviewing the activity with the Recreation
Department and Town Manager.
94.While the extended day revolving fund balance is looking to decline significantly through 2021, there
is still projected to be a $680,000 balance in this account (page 52, figure 35). Is this balance too
high?
A detailed review of the activity within this account will be performed as part of the overall review
of the Revolving Funds which is scheduled to begin in February. Based upon a review of the account
performed by the CFO, fee rates were reduced two years ago. While we have reduced the fees, we
saw a significant increase in the demand for the program which more than offset the proposed
decrease in fees. In the current fiscal year, we have outsourced a portion of the afterschool
enrichment programs and are also looking to add additional resources to assist and manage this
aspect of the program. We are only a few months into this model and will be assessing the impact
upon the overall cost structure to determine if the fees being charged are commensurate with the
overall costs to run the program. We will report back to the School Committee if any additional
changes to the fee structure are recommended.
95.The Full Day Kindergarten revolving account has a projected balance of $781,000 in June 2021 (Page
52, figure 35). Is there a plan to use this money productively to spend down this balance?
The balance is being reviewed annually. One item to keep in mind, while not accounting for a
significant portion of the balance, the ending balance does reflect registration fees and first month
payment for the following fiscal year (approximately $120,000). Over the last couple of years, a
concerted effort has been made to ensure the balance does not continue to grow and that the
balance is being utilized productively. The timing of the budget and when the actual enrollment and
expenses are known have not aligned as the actual enrollment has exceeded estimates made in
October of the preceding year. We are continuing to monitor the balance to determine if
adjustments need to be made to the tuition and/or allocation of expenses associated with the
program.
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Finance Committee
Debt & Capital Policy
August 2018
The Finance Committee )of the Town of Reading hereby
establishes and adopts a Debt & CapitalPolicythat a minimum of 5%
of Revenue
Capital Improvement Program
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2016-09-22 LAG
Board -Committee -Commission -Council:
Finance Committee
Date: 2019-11-06Time: 7:30PM
Building: Reading Town Hall Location: Conference Room
Address: 16 Lowell StreetSession: Open Session
Purpose: General BusinessVersion: Draft
Attendees:Members -Present:
Chair Eric Burkhart, Vice Chair Paula Perry, Dan Dewar, Andrew Mclauchlan,
Marc Moll, Shawn Brandt, Ed Ross, Sean Jacobs, Karen Herrick
Members -Not Present:
None
Others Present:
School Committee Members: Chair Chuck Robinson, Tom Wise, John Parks;
School SuperintendentJohn Doherty, School CFO Gail Dowd, Facilities
Director Joe Huggins, Assistant Facilities Director Kevin Cabuzzi,
Town Manager Bob LeLacheur, Finance Director Sharon Angstrom;
RMLD General Manager Coleen O'Brien, Director of Integrated Resources
ChuckUnderhill, Director of Business Finance Wendy Markiewicz
Minutes Respectfully Submitted By:Jacquelyn LaVerde
Topics of Discussion:
Chair Eric Burkhart called the meeting to order at 7:33pm. The School Committee was
already in session.
Vote on Elementary School Space Line Items of Subsequent Town Meeting Articles
3 & 4
The School Committee convened just prior to the start of the Finance Committeeto discuss
the need for more elementary classroom space.John Doherty statedthatthe School
Committee just voted 5-0 to recommend $1.25 million for modular classrooms pending
Finance Committee and Town Meeting support for Birch Meadow Elementary School for the
2021 school year. Dr. Doherty recommended moving forward with three classrooms instead
of two as originally planned. Joe Huggins explained that the Facilities department
considered many options to createmore classroom space including modifying stage and
library space at Birch Meadow. However, with thehelp of a cost estimator, it was ultimately
decided the most cost effective and best way to maintain equal amenities across all
elementary schools was to add modular classrooms. Mr. Dewar asked if the modular
classroomsare intended to bea permanent solution and how long they are expected to last.
Dr. Doherty stated that the modular classrooms can last 20 to 25 years. The School
Committee is scheduled to meet again tomorrow evening where they plan to discuss long
term solutions. Dr. Doherty and Mr. Huggins explained how the buildings would be
constructed and that they will be outfitted with the same security measures as other
modular spaces. Ms. Perry asked if the funding for this project will come from free cash.
Mr. LeLacheur stated that yes, it will come from free cash. Ms. Angstrom confirmed that
free cash was certified this morning at $15.41 million.
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On a motion by Ms. Perry, seconded by Mr. Brandt, the Finance Committee voted
to reconsider and recommend Article 3 to Town Meeting with the addition of $1.25
million for Elementary School space in FY20by a vote of 9-0-0.
Mr. LeLacheur noted that the updated amount to use from free cash for this article is
$1,761,765.
On a motion by Ms. Perry, seconded by Ms. Herrick, the Finance Committee voted
toreconsider and recommend Article 4to Town Meeting with the addition of $1.25
million for Elementary School space in FY20by a vote of 9-0-0.
School Committee adjourned at 7:52pm.
Discuss FY21 Budget Community Priority HR Position
Mr. LeLacheur stated thatthe HR Generalist was a shared position that supported both the
Town Human Resources Department for three days a week, and the School Human
Resources Department two days a week. Because the person who performed that position
recently left to become an Assistant Town Manager in another community,the position is
now vacant. Following his departure, both Town and School sides feelthat they each need
their own full time HR Generalist. The Town already has the funds to fill the position and
the School Department has enough money in their budget to fund a newly added full-time
position for the remainder of FY20. In FY21, Schools will add $60,000 to the budget to fully
fund the position.
RMLD Overview
Finance Committee Members submitted questions to RMLD so they could prepare answers
Integrated Resources Director
Chuck Underhill,and CFO Wendy Markewicz of RMLD were present to answer those
questions.
Does RMLD have connections, resources and expertise to assist the Town in setting
up a solar garden, parking structure or a deep energy retrofit like the needed HVAC at
Coolidge? If so what would be the process for undertaking a project like this?
Mr. Huggins explained that there is $225,000 in the capital plan to replacethe hot water
condenser with two condensing boilers to provide heat to the back of the building. The
project has already been completely designed and is ready to begin once funds are
approved. Mr. Underhill stated that there is not much RMLD can do because it is a natural
gas fired system. However, because the service is supplied by National Grid, the Town can
apply to MassSave for financial assistance with the project. Mr. Huggins noted that they do
work with MassSave and will be getting $20,000 back on this project.For solar gardens and
parking structures, RMLD is currently scouting locations and working with vendorsto
support upcoming projects.
Could you please bring a current example of a RMLD municipality or resident using
solar net metering and show the savings to the municipality or the resident?
Mr. Underhill stated that under the current rates, the averageresidentialcustomer bill is
$1,641 per year. When solar is added,there are two impacts: a portion of the bill is
reduced when energy is produced at the time the customer is using it, and when excess
energy is produced, the customer receives payment. Those two factors bring the average
customer bill down to $877for the year,yielding a net savings of $764 per year for the
customer.
What kinds of projects could RMLD partner on in Reading to achieve our goal of
increasing the use of renewable energy? What is the process for getting a project started?
Mr. Underhill stated that RMLD gets a rebate on carbon that it does not produce in an
incentive to focus on renewable and efficient energy usage. They offer efficiency programs
that will fit with what municipalities are doing, for example lighting retrofitsor alternative
energyprojects. As electric vehiclesand HVACare added, they make sure that they add
enough non-carbon emitting resourcesto serve the vehicles. Efforts are made to source
non-carbon emitting power, such as solar, wind, and hydroelectric,as much as possible.
With nuclear sources in their portfolio, they want that to count as non-carbon sources.
What are our sister communities doing that Reading could be doing?
other communities have Economic Development Committees.
Representatives from RMLD sit onwould like to sit on
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,Economic Development Committeesas well. They
have knowledge and programs to offerthat can benefit rate payers.
Has RMLD completed an analysis of the Green communitiesprogram? Do all 5 RMLD
communities need to join or can they decide individually? What is required to join Green
Communities?
and VWfunds and is working
cooperatively with Green Communities. If National Grid services any of the communities
servicedby RMLD, each of the townsindividually can join Green Communities, though not
all of them have to.Reading deserves to get money back from REGI and VW funds, but
RMLD does not pay into other funds that Green Communities are using. They are trying to
find a way to access those two funds without having to become part of a perpetual
membership that will generate an additional chargetothe customer that RMLD cannot
regulate.
What kinds of electric vehicles are available for municipal use? Has RMLD
implemented any hybrid or electric vehicles and what has been the impact on fuel and
maintenance costs?
electric utility vehicles have not come out yet. Organizations
are skipping over the hybrid models in favor of all-electric. Once those become available,
RMLD will begin a fleet transition program.RMLD currently has charging stations available.
Typical installation costs are approximately $20,000 per station.
Finance 101 What is the nature of the financial relationship between RMLD and the
Town of Reading? Please provide an overview of financial interdependencies including things
like pensions, health insurance, OPEB, cash deposits.
RMLD is a business entity which is a subset of municipal
government. Ms. Markewicz explained the financial relationship and interdependencies with
the Town. RMLD has no check-writing capabilities. All checks are issued by the Town
accounting department as requested by RMLD, including payroll. For OPEB and pension,
RMLD shares the actuary with the Town and the Town Treasurer acts as custodian.
Benefits, including Health Insurance,arecovered by
Town and the employeecontributionsarededucted from employee paychecks. The annual
payment from RMLD to the Town is to cover check writing and support services.
As of Dec 2018, unrestricted cash balance was approx $21M. How does that balance
change over time? (does it trend over time or fluctuate significantly month to month.)
Ms. Markewicz stated that RMLD accrues a lot of expenses, but also a lot of revenue.
Balances are not measured month-to-month. RMLD operates on a calendar year and
revenues and expenses are calculatedat theend of the year. The unrestricted cash final
balance ended up being $18.3 millionlast year. Any funds leftover in the depreciation fund
carries over into the next capital improvement schedule.Deferred fuel costs are budgeted
to protect against fluctuation in market prices.A risk mitigation strategyis an effective way
to purchase power by utilizing TFA to purchase power in tranches based on a four-year
average.
When and how does RMLD make a decision to borrow capital to finance major
projects vs. spend from revolving accounts? Even though there are significant projects in
the pipeline for infrastructure and substation improvements -as of 12/31/18 RMLD had no
debt. Why not leverage historically low borrowing rates?
RMLD uses a risk mitigation strategy when determining financial planning for capital
projects. Bonding is used when all other operating constraints, such as fuel pricing,
capacity pricing, and transmission pricing, are lessened. Capital projects are prioritized
according to need and condition.
Does RMLD have unique financial regulatory requirements that a municipality like
Reading does not as they pertain to cash reserves or debt?
applicable to cities and towns. It provides a different level of financing that allows recovery
cost for production that takes debt authorizations into account. Huge debts can be a factor
with power contracts.
have significant balances (Depreciation Fund, Deferred Fuel Reserve, Rate Stabilization
Fund) that according to the RMLD Board appear to not be accessed very often. Are there
specific projects that will use funds from these accounts? What are industry best practices
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for the relative size of these types of accounts? Are these accounts standard for the industry
or created by policy?
The depreciation fund is by statute applicable to municipal light plants which requires a 3%
plant reserve. The construction fund can be utilized to meetlong term capital
improvements. The funds RMLD has are typical for utilities to have, including a rate
stabilization fund and a depreciation fund per the Department of Public Utilities. RMLD has
an excellent S&P rating which is important when buying power supply and affects how good
a contract they can get.
Minutes
On a motion by Ms. Perry, seconded by Ms. Herrick, the Finance Committee voted
to approve the meeting minutes of October 16, 2019 by a vote of 9-0-0.
On a motion by Ms. Herrick, seconded by Mr. Jacobs, the Finance Committee voted
to adjourn at 9:29pm by a vote of 9-0-0.
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