1. Mason Elementary School SAU#89 Proposed 2012-2013 School Budget SuperintendentJames McCormick Principal Kathryn Wyman

2. Agenda  Line Item Budget  Proposed Budget Review  Estimated Offsets  Superintendent’s Recommendations of Warrant Articles  Mason Elementary 2011-12 / 2012-13 Specifics on Budget  Affect on Tax Rates

3. March 2012 Meeting SB2 Towns & Schools Timeline ActionDateRSA Last Date to Post Notice – For Budget Hearing held Jan 17 th January 10 40:13 II-a(a) (2 nd Tuesday in Jan) Last Date to Post Notice- Bond Hearing RSA 33:8-a January 10 40:13 II-a(a) (2 nd Tuesday in Jan) Last Date for Petitioned Warrant Articles (Schools and Towns) January 10 40:13 II-a(b) (2 nd Tuesday in Jan) Last Date for Collective BargainingJanuary 10 40:13 II-a(b) (2 nd Tuesday in Jan) Last Date to hold at least one Budget HearingJanuary 17 40:13 II-a(c) (3 rd Tuesday in Jan) Last Date for Bond Hearing RSA 33:8-aJanuary 17 40:13 II-a(c) (3 rd Tuesday in Jan) Last Date to Post Warrant, Budget, and Default Budget (Schools and Towns) January 3040:13 II-a(d) 32:5 VII (b) (last Mon. in Jan.)

4. March 2012 Meeting SB2 Towns & Schools Timeline ActionDateRSA First Session (Deliberative) Feb. 4 - Feb. 11 (Inclusive) 40:13, III Annual Report containing final budgetMarch 640:13, II Second Session (Voting by Ballot)March 13 40:13, VII (2 nd Tues. in March) Send Forms to DRA (20 days after Second Session) April 221 - J:34 Questions – Call 230-5090 or visit our website at http://www.revenue.nh.govhttp://www.revenue.nh.gov SB2 MEETING ONLY

5. Building the Budget Putting the Pieces Together Clip art from Thriftability.com New Initiatives Significant Reductions Factors Affecting The Budget --- Positive & Negative

6. Significant Reductions  Director of Sped Services $20,870  Sped Tuition  Eliminated Foreign Language Program  Reduced Special Needs Teacher from full time to 3/5  Kindergarten / Pre School will both be in the morning (potential saving on a Paraprofessional)  Eliminate 1 Paraprofessional  Reduced Speech & Language Teacher 1 day  Reduction of Business Services $7,000 ($22,000 2 years)  Eliminated School Board dues

7. Factors Affecting The Budget  Health Insurance 7% increase  State Aid / Level Funded  2% pay increase for all staff– with increase in Retirement and Health Benefits it will be a net decrease for staff  Tuition to Milford 4%--plus more students moving in  Tuition to Mascenic eliminated  Transportation 15% increase  Measured use of Copying Machine  Pre-approval of all Purchase Orders  Buying in Bulk  25 Houses for sale in Mason (majority are 3 bedroom homes)  10 Building Lots

8. New Initiatives  Singapore Math  Increase after school program enrichment  Technology being taught once a week  iAutoAlert computer calling systems to families  Cancellations.com web notifications  Report Card update  Increase professional services RTI  New book keeping / accounts payable software  1 st Audit

9. Current and Proposed Agreements Current tuition agreement with Milford is as follows: YearRateIncrease 2011-20129,1024.0% 2012-20139,4664.0% 2013-20149,8444.0% First Student Mason NH Proposal --- 3 Years Present Cost 229.05 Per Day Per Bus Based on 2 Buses Year 1 Proposed Cost263.4115.0% Year 2 Proposed Cost269.99 2.5% Year 3 Proposed Cost276.74 2.5%

10. Current Budget 2011 -2012 Updated December 12, 2011 Total Projected Costs Special Services Costs 2011-2012 Budget Variance To Budget Mascenic553,237-74,53221,295 Milford85784,974132,410886,787(30,597) Private Tuition 138,512-40,0001,488 Totals91876,723132,4101,001,319(7,814)

11. Projected Budget 2012 -2013 Total Projected Costs Special Services Costs Proposed 2011-2012 Budget Milford (Increase 6)99937,134135,0001,072,134 Private Tuition142,000- Totals100979,134135,0001,114,134 Projected Changes 9102,4112,590112,815

12. 6.1%

13. Proposed Changes $38,848 1.31%

15. Proposed 2013 Budget by Object Code AdoptedProposedVariance% 2011-20122012-2013to 2011-2012Change Wages808,848750,467(58,380)(7.22%) Benefit Costs309,303299,698(9,604)(3.11%) Tuition Costs1,001,3191,114,134112,81511.27% Outside Service Costs137,746126,330(11,416)(8.29%) Repairs Maintenance and Utilities46,53253,0516,51914.01% Student Transportation120,998126,3165,3184.40% Insurance & Travel12,18712,7545674.65% Books, Supplies, & Software49,48142,930(6,551)(13.24%) Food & Milk18,24620,0001,7549.61% New & Replacement Equipment8,1516,051(2,100)(25.76%) Dues, Fees & Misc.6,3016,351500.79% Debt Service435,414435,290(124)(0) 2,954,5262,993,37338,8481.31%

16. Tax Rate Impact Proposed Budget2,993,373 Estimated Offsets465,219 Net Proposed 2012 Appropriation2,528,154 2011 Final Appropriation (actual rate)2,486,302 Increase in Proposed Appropriation41,852 Estimated Tax Rate Impact Increase per $1,000$0.260 Financial Impact per $200K Valuation$52.08

17. Line Item Budget Mason School District Proposed Budget 2012-13 1-4- 12.xls

18. Estimated Offsets Food Service40,000 Adequate Education272,969 SPED (IDEA)16,000 Pre-K (IDEA)500 Pre-K (Income)10,500 Catastrophic Aid12,000 Title 110,000 Title II6,000 REAP Grant13,000 Building Bond State66,000 Kindergarten18,250 Total Projected Offsets465,219