RYE SCHOOL DISTRICT PRESENTATION TO THE RYE BUDGET COMMITTEE ON THE PROPOSED 2018-2019 BUDGET DECEMBER 13, 2017

Items to be covered Review FY19 Operating Budget Main Page Review of FY19 Proposed Budget Review of FY19 Default Budget Review Status of Trust Funds Review of Estimated Tax Impact

Rye School District 2018-2019 Fiscal Year Proposed Operating Budget

OPERATING BUDGET OVERVIEW Proposed Budget: $14,023,994 Decrease of $63,956 — (0.45)% Default Budget: $13,893,451 Decrease of $(194,499) — (1.38)% Difference: $130,543 between proposed and default budgets — 0.93% The proposed budget has an decrease of .45% over the current years operating budget. The default budget has an decrease of 1.38% over the current years budget. I will go into more detail about the main drivers to these increases on the next slide.

PROPOSED OPERATING BUDGET $14,023,994 -- decrease of (0.45)% over current year $130,543 more than Default Budget Does not include any additional staff requests Includes 2.75% raise for non-union staff Includes 3.00% raise for principals Increase to Professional Development Increase to Technology Contracted Services In October the principals put in her requests for the FY19 budget. Some of the requests included additional staff, supplies and equipment etc.. These requests were reviewed with the superintendent prior to the presentation to the Rye school board. The school board received the entire budget at its November 16th full day budget work session. I have listed the main drivers items that were approved by the school board and placed in the proposed budget. The significant drivers of the proposed budget I am include for this presentation was anything over 10,000 These include The raises for non- union staff of 2.75 to 3.0% applies administrative all other non –union staff at This comes to $13,842 in salary increases. The board asked to see additional funds put towards the principal directed professional development initiatives this comes to $30,000 There is a request for 12,000 to replace all of the uniforms currently in use. The other large increase of $20,000 was for contracted services for computer and technology support in the schools. Currently the principals and the staff are trying to trouble shoot their technology issues. The original plan was to put in a part time person in the proposed budget but it was changed at the budget work session to a contracted service. This will be tracked and a report will be given to the board to see if there is a need to change this amount going forward. The proposed budget also includes any changes made in the default budget. I will be going over those on the next slide.

DEFAULT BUDGET $13,893,451 -- decrease of (1.38)% $130,543 less than Proposed Budget Maintains all current services Includes all obligations required by law The default budget is maintains current services and other obligations by law. The default budget includes the teachers raises per the 4th year of the collective bargaining agreement. It does not include raises for support staff covered under the RESPA agreement. They are currently in negotiations. Any cost items coming from that will be included in a separate warrant article. The special education budget decreased by approximately $33,142 for those services required by IEP(s). NH Retirement did not have an increase to the employer portion of the rates in the up coming fiscal year. The rates are currently 11.38% for employees and 17.36% for teachers. Local government center has given us health insurance rates with a Guaranteed maximum Rate increase of 1.6% and 2.3% for dental. There is a reduction of $126,792 in transportation due to not needing the additional buses budgeted last year in anticipation of the earlier Portsmouth start time There is a reduction of $27,171 for the districts portion of the SAU office based on the proposed SAU budget. There is also a reduction of $88,040 to the tuition line for Portsmouth High school due to decrease in enrollment

IMPORTANT FACTS 598 students enrolled in Grades K-12 Rye Elementary I just wanted to mention some information in regards to the current years enrollment at Rye School District and Portsmouth High School. Is 598 students. There are 275 at

IMPORTANT FACTS Rye Junior High Portsmouth High School --191 students 106 Students with IEP’s 17% of the population And 132 at Rye Junior High. There are 191 students enrolled in Portsmouth high school at this time. I would also like to point out that the special education population for Rye currently at 17% of the overall student population. This is slightly higher than the state average of 16%

TUITION EXPENDABLE TRUST FUND Used to pay for tuition to Portsmouth High School Estimated cost of FY18-19 tuition - $17,350 per student 190 students currently enrolled at PHS Current Balance - $1,160.60 The next few slides I will be reviewing the current status of the school districts trust funds.

SPECIAL EDUCATION EXPENDABLE TRUST FUND Used to pay for unanticipated special education costs Current Balance - $121,863.51

SCHOOL PROPERTY MAINT. TRUST FUND Used to pay for building maintenance at Rye Elementary and Rye Junior High Current Balance - $63,324.95 Deposit of $75,000 to be made in December 2017

WEDGEWOOD FARMS EXP TRUST FUND Used to pay for maintaining the Wedgewood Farm property adjacent to Rye Junior High Current Balance - $31,535.95

ESTIMATED REVENUE 2018-2019 2017-2018 2018-2019 DIFFERENCE Budget 14,087,950 14,023,994 (63,956) Warrants 75,000 Est. Revenue 854,116 639,676 (214,440) Adequacy Grant Local Impact 13,308,834 13,459,318 150,484 This slide shows you the additional money that will need to be raised by the town. This includes the decrease from the proposed budget and warrants only to not show a reduction in appropriations. They board still needs to decide what warrants if any they will be bringing forwards. but also the decrease in revenues from this years actuals to next years estimates. The estimated revenues includes many items. Such as the prior years fund balance, the 2.5% retainage, cat aide, federal funds and food service revenues among other things. Next year we will see anticipated decrease due to the anticipation of less of a fund balance. The district does not get adequacy but will see money for full day kindergarten.

TAX RATE IMPACT – BUDGET ESTIMATED Default Proposed Budget (.026) .035 This slide shows the tax impact for the default impact and the proposed impact

ESTIMATED TAX RATE IMPACT PROPOSED BUDGET $400,000 Home Proposed Budget $0.035 = $14.00 Total Impact $14.00 This slide shows that the impact would be to a home valued at $400,000 for the proposed operating budget

ESTIMATED TAX RATE IMPACT DEFAULT BUDGET $400,000 Home Default Budget $(0.026) = $(10.40) Total Impact $(10.40) This slide shows that the impact would be to a home valued at $400,000 for the default operating budget

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