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Documente Cultură
2013-2014
Finance Committee:
Mary Henry, Jim Elsesser, John Streeter
Administrators:
Debra Livingston, Lori Landry, Jamie Teague,
Tom Ronning, Sam Jacobs, Gail Rowe, Paula
Southard-Stevens, Lynn Carey, Heidi Gove, Chris
Young, Donna Jones, Lynne Phillips, Bill Botting and
Jane Stansbery
Districts Goals
Share Budget Building Steps and
Methodology
Provide Timeline of Events
Update on Changes in Expenditure
Mandates and State Aid
Discuss Decision Challenges
Present all Warrant Articles
Seek Support from Public
Major Changes
Alstead
K-8
Direct Budget
$2,789,307
Food
Service
$781,000
Charlestown
K-8
Direct Budget
$5,721,102
Walpole
K-8
Direct Budget
$3,747,110
Acworth
1-4
Direct Budget
$361,649
Langdon
1-4
Direct Budget
$346,531
FMRHS
9-12
Shared Budget
$7,830,061
District
Budget
$28,061,628
Method
1
$1,258,529
Method
6
$2,769,945
Method
5
$391,041
Method
2
$135,301
Method
3
$571,437
Grants
Federal,
State,
Local
$1,200,000
Method
4
$158,615
2012-2013
Acworth
Alstead
Charlestown
Langdon
Walpole
2013-2014
Acworth
Alstead
Charlestown
Langdon
Walpole
MemberBase
ship
Adequacy
ADM
$3,450
103.59
357,386
257.58
888,651
740.51
2,554,760
104.08
359,076
498.33
1,719,239
MemberBase
ship
Adequacy
ADM
$3,498
93.15
321,368
237.10
817,995
678.21
2,339,825
84.64
292,008
435.70
1,503,165
F &R
ADM
23.96
68.61
238.94
18.83
87.51
Free or
Reduced
Different
Aid
$1,725
41,331
118,352
412,172
32,482
150,955
F &R
ADM
33.35
61.32
274.70
17.68
122.54
Free or
Reduced
Different
Aid
$1,749
57,529
105,777
473,858
30,498
211,382
SPED
ELL
ADM
ADM
11.50
0.00
33.03
1.00
140.46
0.00
11.95
0.00
68.70
0.00
SPED
ELL
ADM
ADM
14.00
0.00
26.29
0.00
120.28
2.00
10.00
0.00
53.39
1.50
SPED
ELL
Grade 3
Grade 3
Different Different Reading Reading
Aid
Aid
Not Prof. Diff. Aid
$1,856
$675
ADM
$675
21,344
3.00
2,025
61,304
675
3.00
2,025
260,694
4.00
2,700
22,179
2.00
1,350
127,507
1.00
675
Total
Calculated
Cost of an
Adequate
Education
$
422,086
1,071,007
3,230,326
415,087
1,998,376
SPED
ELL
Grade 3
Grade 3
Different Different Reading Reading
Aid
Aid
Not Prof. Diff. Aid
$1,882
$684
ADM
$684
25,984
2.00
1,350
48,794
1.00
675
223,240
1,350
2.00
1,350
18,560
0.00
99,092
1,013
1.00
675
Total
Calculated
Cost of an
Adequate
Education
$
406,230
973,241
3,039,622
341,066
1,815,326
SWEPT
@ 2.39
245,141
371,203
666,913
143,947
939,639
SWEPT
@ 2.435
228,056
381,594
609,157
145,213
1,040,989
FY2013
Preliminary
Grants =
Cost SWEPT
FY2011
Adequacy Aid
FY2013
Grants Adj.
for Cap and
Stabilization
176,945
699,804
2,563,413
271,140
1,058,737
432,911
1,373,562
5,103,062
444,890
1,394,330
432,911
1,373,562
5,103,062
444,890
1,394,330
FY2013
FY2012
Preliminary Stabilization Grant
Grants =
- Apply to FY2014
Cost if necessary [RSA
SWEPT
198:41 IV. (b)]
178,174
591,647
2,430,465
195,853
774,337
245,385
721,271
2,520,022
174,135
386,221
FY2014
FY2013
Adequacy
Aid
432,911
1,373,562
5,103,062
444,890
1,394,330
FY2013 Capped
Estimated
@1.055
Grant Adj.
Inform ational
only [RSA 198:41 for Cap and
III (b)]
Stabilization
456,721
1,449,108
5,383,730
469,359
1,471,018
429,246
1,326,544
4,993,041
374,763
1,185,972
DIFFERENCES:
Acworth ($
3,664.58)
($10,581.00)*
Alstead
($ 47,018.49)
Charlestown
($110,021.10)
Langdon ($ 70,127.12)
Walpole
($208,357.81)
Total
($14,245.58)
($47,018.49)
($19,627.00)*
($129,648.10)
($70,127.12)
($208,357.81)
2011-2012
2011-2012
2012-2013
2013-2014
INCREASE/
EXPENDED
BUDGET
BUDGET
BUDGET
(DECREASE)
Change
$8,920,967
$8,891,588
$9,222,220
$9,344,050
$121,830
1.32%
5,277,513
5,593,665
5,548,052
5,611,758
63,707
1.15%
948,765
969,522
954,737
967,189
12,452
1.30%
367,140
401,037
425,897
421,802
(4,095)
-0.96%
$15,514,385
$15,855,812
$16,150,906
$16,344,799
$193,893
1.20%
776,993
819,991
868,021
882,808
14,787
1.70%
366,262
367,818
351,800
357,687
5,887
1.67%
249,799
306,003
301,301
311,054
9,752
3.24%
698,064
701,542
732,935
740,775
7,840
1.07%
141,498
116,710
124,503
136,693
12,191
9.79%
393,613
398,084
413,291
428,649
15,358
3.72%
1,291,272
1,302,674
1,375,704
1,429,490
53,786
3.91%
281,898
301,002
292,493
295,814
3,321
1.14%
2,604,806
2,597,141
2,670,831
2,752,165
81,334
3.05%
1,046,119
1,238,395
1,196,146
1,227,289
31,142
2.60%
$7,850,324
$8,149,360
$8,327,025
$8,562,423
$235,398
2.83%
Building Improvements
Debt Service
190,245
164,537
255,055
218,131
(36,924)
-14.48%
161,265
167,225
840,275
840,275
0.00%
105,345
98,339
98,001
115,000
16,999
17.35%
$23,821,564
$24,435,272
$25,671,262
$26,080,628
409,366
1.59%
5,651,323
7,034,341
2,611,373
1,981,000
(630,373)
-24.14%
$29,472,888
$31,469,613
$28,282,635
$28,061,628
($221,007)
-0.78%
$27,474,460
$92,802
$40,000
$45,000
$148,865
$481,508
$28,282,635
Reduced by:
FMESSAAgreement- Health Co-Pay 1%Increase
FMTAgreement- COLA Stipend Sunsets
Charlestown Bond Issue P&I
Teacher Early Retirement (1.5)
Administration Early Retirement (1.5)
Construction Projects
Article 4 - Charlestown Roof
Article 5 - Walpole Roof
Articles 6 - 10: Capital Reserves each town
Transfer Capital Reserve Funds (Article 11)
(5,153)
(114,490)
(5,000)
(16,556)
(19,487)
(138,687)
(40,000)
($45,000)
($148,865)
($481,508)
Total Reductions
(1,014,746)
Increased by:
FMESSA Agreement - Year 2 - Salaries, Taxes
Teacher-District Retirement Payments (3)
121,274
77,773
27,885
46,227
232,716
10,942
5,600
Total Additions
Net Default Increase/(Decrease)
Projected FY2013-14 Default Budget
Proposed FY2013-14 Budget
Proposed Increase/(Decrease) Over/(Under) Default
522,417
($492,329)
$27,790,306
$28,061,628
$271,322
15%
28%
6%
45%
Acworth
Alstead
Charlestown
Langdon
Walpole
2012-2013 TAX
$1,093,839
2,438,818
5,206,525
959,724
5,490,776
$15,189,682
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
2012/2013
School
Tax Rate
$11.37
$13.63
$19.28
$16.03
$13.34
2013-2014 TAX
$1,131,145
2,737,547
5,706,310
960,573
5,707,846
$16,243,420
2013/2014
Estimated
School Tax Rate
$11.76
$15.30
$21.13
$16.04
$13.87
$ CHANGE
$37,306
298,729
499,785
849
217,070
$1,053,738
Increase/
(Decrease)
$0.39
$1.67
$1.85
$0.01
$0.53
% CHANGE
3.41%
12.25%
9.60%
0.09%
3.95%
6.94%
Estimated Change
on a Property
Assessed at $100,000
$39.00
$167.00
$185.00
$1.00
$53.00
Note: Represents only the tax impact of the proposed budget. Warrant articles covering labor settlements, facilities
improvements and/or any other money items will increase the above. Furthermore, all calculations are only for the school
portion of your property tax bill and are based on the current total assessed valuation of each town. Changes, up or down,
in the total assessed valuation of your town will impact the above.
Note2: Rates above do not reflect estimated tax rate decreases should Revenue Article (#3) of $300,000 pass. Please see
projection below:
Projected Lower Rates with the Passage of Article 3 providing $300,000 of revenue are reflected below:
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
TOTAL
2012-2013 TAX
$1,093,839
2,438,818
5,206,525
959,724
5,490,776
$15,189,682
2013-2014 TAX
$1,113,164
2,691,391
5,572,624
943,511
5,622,730
$15,943,420
$ CHANGE
$19,325
$252,573
$366,099
($16,213)
$131,954
$753,738
TOWN
Acworth
Alstead
Charlestown
Langdon
Walpole
2012-2013
School
Tax Rate
$11.37
$13.63
$19.28
$16.03
$13.34
2013/2014
Estimated
School Tax Rate
$11.57
$15.04
$20.63
$15.76
$13.66
Increase/
(Decrease)
$0.20
$1.41
$1.35
($0.27)
$0.32
% CHANGE
1.77%
10.36%
7.03%
-1.69%
2.40%
4.96%
Estimated Change
on a Property
Assessed at $100,000
$20.00
$141.00
$135.00
($27.00)
$32.00
Revenue Changes:
Teachers $4,215
Support Staff/Non-Union $474
69%
(21,589) -28.61%
(14,246)
-3.29%
0
0.00%
(931)
-2.76%
(13,356) -100.00%
$37,306
3.41%
Program Changes:
Revenue Changes:
(39,765)
(47,018)
0
0
4,610
(176,879)
$298,728
-22.33%
-3.42%
0.00%
0.00%
5.79%
-18.64%
12.25%
Program Changes:
Revenue Changes:
51,113
374,763
0
31,133
0
$976,053
62%
68%
(13,398) -20.77%
(70,127) -15.76%
0
0.00%
2,286
7.92%
(58,535) -100.00%
$16,329
1.70%
Program Changes:
Revenue Changes:
2012-2013
2013-2014 $ Change % Change
$5,589,660 $5,721,102 $131,442
2.35%
277,165
279,673
2,509
0.91%
52,055
45,100
(6,955)
-13.36%
152,399
53,711
1,312
0.86%
35,254
32,697
(2,557)
-7.25%
99,771
103,704
3,933
3.94%
843,189
822,895
(20,294)
-2.41%
3,345,405
3,489,230
143,826
4.30%
182,095
186,942
4,846
2.66%
89,708
92,055
2,347
2.62%
29,962
28,273
(1,690)
-5.64%
56,931
60,205
3,274
5.75%
421,594
411,447
(10,147)
-2.41%
38,460
0
(38,460) -100.00%
$11,213,649 $11,427,036 $213,386
1.90%
519,352
5,103,062
60,717
400,499
4,973,414
60,717
(118,853)
(129,648)
0
-22.88%
-2.54%
0.00%
40,000
232,237
51,756
$5,206,525
0
243,944
42,152
$5,706,310
(40,000)
11,707
(9,604)
$499,784
0.00%
5.04%
-18.56%
9.60%
46%
50%
76%
-26.81%
-14.94%
0.00%
-0.30%
-4.73%
3.95%
Teachers $79,841
Support Staff/Non-Union $14,923
Salaries $25,154 (includes additional Human Resource Hours and 3% for Non-union)
NHRS increases $14,552
Decrease in Retirement Payments ($12,794)
Decrease in M1 Construction Budget ($16,300)
Salaries $81,981 which includes an additional Psychology position, expanded hours for Speech & Language
Pathology Services and 3% for Non-Union
NHRS increases $37,970
Out of District Special Ed Tuition decrease ($281,435)
Addition of Human Resources software $12,533