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Article 31 - Dept 840 - Blue Hills FY24 Operating Budget Presentation 2.24.23 pdf file
Saved text from 30 source pages. Transcription and OCR may contain errors; verify figures and wording against the original. Retrieved 2026-10-15.
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2024 Blue Hills Operating Budget
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How We Create Our Budget
Research Analysis
Each department looks into We use data provided by the
its budget and determines its state and historical data to
needs by using expense make data informed
trends and current student decisions when thinking
data as well as about our future needs.
recommendations from the
School Improvement
Councils.
Budget
Manage Action
Budget is presented to School The Leadership Team
Committee for approval reviews budget requests and
(School Committee may make determines actual needs as
additional recommendations) well as potential cuts.
and then passed onto
Member Town Officials.Source page 3
2024 Budget Priorities Responsible in the sense that it addresses the numerous and unique needs of the individual students in advancing the district toward its long-term goals and mission. Realistic in the sense that it is built with the full knowledge and understanding of the economic factors that generate revenue for the member towns and the district. Responsive in the sense that the foundation of the budget is built on the known needs of the students and with the full understanding of the tools that our teachers need to meet that need.
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2024 Budget Goals -_ be Allocate Resources to Achieve Financial Goal-To identify. secure and responsibly manage district financial resources to effectively and adequately support educational objectives of the district- School Building Goal-Maximize operational efficiency created by our renovation project through the establishment of a comprehensive maintenance plan for existing facilities. Also. to focus on larger capital projects including expansion on our school wide safety and security. Teaching and Learning -Provide all students with rigorous and culturally relevant curriculum, resources and programs that support their individual goals and ensure that all students gain knowledge and skills to be productive community members after high school Admissions, Recruitment and Retention-Allocate resources for outreach and onboarding of potential staff, current staff and students. Provide meaningful professional learning for all staff in order to create engaging learning opportunities for the benefit of all our students Community Relations and Culture-To engage in advance planning. with staff and community. in order to achieve the greatest educational returns in relation to dollars expended. While improving community outreach efforts between the district and all stakeholders. To allocate resources to expand workforce development and training as well as purposefully commit funds to expanding resources for English Language Learner admissions.
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Expense Drivers
Student Learning
Options
Provide all students with rigorous Student
and culturally relevant curriculum, Learning Students Students in Poverty and Low Income
resources and programs that in Poverty Families
support individual goals
Options
and Low 30% of Massachusetts school
Income aged children live in families
that are low income. These
Families students often require added
Inflation
services from public
Expenses that the district
education.
incur continue to rise annually Inflation
even though inflation has Special Education
been relatively low in recent Two factors that drive the increase in
years. The trend still is that Special Ed:
the increases in expenses Special 1)More students are being classified
outpace increases in revenue. Education as learning disabled,
2)Other local social agencies are
covering less of the needs of Special
Technology and Technology Ed. students, leaving schools to
Information And shoulder more of the cost
The rapid increase in Information
technology and information Aging
has accelerated the need to Aging Buildings
more frequently replace Buildings Because of budgetary
educational materials and constraints, differed
equipment. maintenance activities and
outdated facilities, spending
on building improvements will
soar.Source page 6
2024 Budget Request Breakdown Change Change from from 2023 $ 2024 2023 2022 | SALARY ACCOUNTS Request Budget Request Actual 1000 DISTRICT LEADERSHIP AND ADMINISTRATION 654,340 643,376 580,400 571,036 10,964 2000 INSTRUCTION 10,638,193 10,286,389 9,650,131 9.563.867 351,804 [3000 STUDENT SERVICES 185,172 14000 OPERATIONS and MAINTENANCE OF PLANT $12,916,469 Request Request |EXPENSE ACCOUNTS 1000 DISTRICT LEADERSHIP AND ADMINISTRATION 294,777 296.436 296,315 253,479 2000 INSTRUCTION 830,037 810.977 781,609 534,859 19,060 [3000 STUDENT SERVICES 1,416,383 1,292,097 1,271,765 1,281,134 124,286 14000 OPERATIONS and MAINTENANCE OF PLANT 1.639.701 1.630.840 1.633.789 1,107,899 8.861 5000 FIXED CHARGES i A 4,959,214 5,028,102 7000 & 8000 CAPITAL PROJECTS 2.310.956 $11,300,519 $9,569,951 $24,216,988] $23,330,814) $21,524,139 [Original embedded text, retained for comparison] 2024 Budget Request Breakdown
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2024 Salary Accounts 1000 District Leadership + 1.7%
Includes school committee,
superintendent, assistant
superintendents, business
and finance, human resources
$13,503,121
4.54% Increase 2000 Instructional
+3.4%
Includes Instructional Leadership,
building principals, school and district
curriculum leaders, instructional
$654,340 coordinators, classroom and specialist
teachers, paraprofessionals, substitutes,
medical/therapeutic services, librarians,
$10,638,193 and guidance/adjustment counselors.
3000 Student Services
$689,381
+36.7%
Includes medical health services,
transportation services, food service,
athletics, and other student activities
$1,521,207 4000 Operations and Maintenance
+2.6%
Includes custodial services,
grounds maintenance, building
security and technologySource page 8
2024 Salary Accounts
This budget was built with the full knowledge of contractual salary increases for 2024 as at the
time of print, the 2024 contracts of the 5 bargaining units are settled. The increase above the
contractual obligations of the BHEA is to account for the 7 requests for lane changes in FY24.
This budget has been built with the request for movement of two positions:
1. .5 Nursing position out of the ESSER grant and into the General Fund. This does not
create an increase in FTE.
2. .5 Athletic Trainer from contract services to Blue Hills staff. This does increase FTE, but
not expenses.
District Staffing Plan FY24Source page 9
1000 Salary Account Major Changes ★ No major changes all increases are contractual obligations.
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2000 Salary Account Major Changes Zz 2110 Curriculum Directors $482,482 2120 - Department Head $133,017 2210 School Leadership $464,744 12305 Classroom Teachers $7,593,481 2325 Substitutes $112,062 12330 - Instructional Support $15,876 2340 Library Media Specialist $81,999 2354 Teacher Mentor Program $8,335 2356 Professional Development $24,533 2710 Guidance $470,324 2800 Psychological Services $166,681 2000 Totals $9,553,534 [Original embedded text, retained for comparison] 2000 Salary Account Major Changes
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3000 Salary Account Major Changes
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4000 Salary Account Major Changes
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FY23 EXPENSE ACCOUNTS
$11,63
0
2.92 % ,395
1000 District Leadership
and Administration Incre
ase
2000 Instructional $294,777 -.56%
Expense +9.7%
$830,037 +2.35%
3000 Student Services
$1,416,383 +9.62%
4000 Operations
$1,639,701 +.54%
5000/7000/8000
Fixed Charges
/Capital $ 7,449,497 +.40%Source page 14
1000 Expense Account Major Changes
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2000 Expense Account Major Changes Fy24 FY23 2022 2022 Change Proposed Budget Budget Actual % Description 2110 Curriculum Directors $6,000 0.00%] 2120 Department Heads $3,500 29.73%], 2210 School Leadership $13,500 0.00% 2250 Non Inst. Building Technology $12,850 49.85%| 2345 Distance Learning $2,040 26.66% 2356 Prof. Development Stipends $6,000 0.00% 2358 Professional Development $12,000 0.00%| 2410 Text and Instruct. Material $71,427 -11.37%| 2415 Other Instructional Materials $301,127 4.42%) 2420 Instructional Equipment $110,187 -10.21%| 2430 General Supplies $51,000 5.88%! 2440 Other Instructional Services $2,000 29.10%| 2451 Instructional Technology $130,500 -19.16%| 2453 Instructional Hardware $10,000 240.00%| 2455 Inst. Software $37,978 8.33%] 2710 Guidance $3,500 0.00% 2720 Assessment $5,000 0.00%] 2800 SPED Services for Students 0.00% 2000 Totals 2.35%) [Original embedded text, retained for comparison] 2000 Expense Account Major Changes
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3000 Expense Account Major Changes
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4000 Expense Account Major Changes
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5000 Expense Account Major Changes
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7000 & 8000 Expense Account Major Changes
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Budget Timeline
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2024 Blue Hills Operating Budget Assessment Calculations
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Chapter 70 Foundation Formula
The goal of Chapter 70 Formula Aid is to There are cost rates associated
ensure that every district has sufficient Local Income Effort is based on
with 11 different spending
resources to meet its foundation budget residents’ income. The 2020 Income
categories (e.g., teacher
spending level through an equitable percentage is 1.4248%.
compensation, professional
contribution of local property taxes and =1.4248%X Residential Income
development, building
state aid. maintenance, etc.)
REQ
UIR
ED
L T ION
ENROLLMENTS PER PUPIL FOUNDATION LOCAL PROPERTY LOCAL INCOME O CA RIBU
L NT
ALLOCATION EFFORT
BUDGET EFFORT CO
There are 13 enrollment categories and Local Property Effort is based on property Required Local Contribution is
demographic groups that make up a district’s values. The 2020 Property Percentage is a measurement of how much
enrollment numbers. The state totals the .3550% of the equalized property valuation of local tax revenue a city or town
different categories (e.g., economically the community. can reasonably raise and
disadvantaged or students from low income = .3550% X Equalized Property Values dedicate to the operation of its
families, special education, and limited English K-12 Schools.
proficiency students).Source page 23
Statutory Method of Assessment ‘The amounts so apportioned for each municipality shall be certified by the regional school district treasurer to the treasurers of the municipalities within thirty days from the date on which the annual budget is adopted by the regional district school committee *Two methodologies are available to regional school districts for calculating assessments to member municipalities. These are defined in CMR 41.01 «Statutory Assessment Methodology +Alternative (Agreement) Assessment Methodology “Statutory Assessment Method: The calculation of members’ assessments pursuant to the provisions of M.G.L.c. 70,86. Each such assessment shall be the sum of the following amounts (i) the members required local contribution to the regional school district as determined by the Commissioner; (ii) the member's share of that portion of the regional school district's net school spending, as defined by M.G.L.c.70s,2, that exceeds the total required local contribution for all members, this are to be allocated pursuant to the assessment provisions of the regional agreement; and (iii) the member's share of costs for transportation, capital project debt service, other capital costs, and all other expenditures not included in the regional school district's net school spending, this share to be allocated pursuant to the assessment provisions of the regional agreement.
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CHAPTER 70 PROJECTION 2/23/2023 Massachusetts Department of Elementary and Secondary Education FY24 Chapter 70 regional district summary Sas : Foundation Foundation Required Chapter 70 Required net mid phot [x] Jou "] Member city or town |x| enrollment ~ | budget | contribution | ~ Aid = school spendin ~ | 806 Blue Hills 18 Avon 50 1,090,845 616,606 806 Blue Hills 40 Braintree 157 3,425,252 2,449,541 806 Blue Hills 50 Canton 82 1,788,985 1,431,388 806 Blue Hills 73 Dedham 101 2,203,506 1,758,793 806 Blue Hills 133 Holbrook 99 2,159,873 1,013,014 806 Blue Hills 189 Milton 51 1,112,662 871,892 806 Blue Hills 220 Norwood 108 2,356,225 1,636,301 806 Blue Hills 244 Randolph 269 5,868,745 3,062,119 806 Blue Hills 335 Westwood 8 174,535 140,298 806 Blue Hills 999 Total 925 20,180,627 12,979,952 7,200,675 20,180,627
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Where Does Our Funding Come From
Required Local
Contribution
Local Funds Collected
47% primarily through
Property taxes from
Chapter our member districts
70
24% Additional Local Funds the District uses
Contribution to support the
Education Budget
16% above Required Local
Contribution also paid
Capital through assessments
Assessment Transportation
Funds the District uses to
support the Capital Building 9% Reimbursement
2%
Debt
Other
Revenue
(E&D)
3%Source page 26
FY 23-24 Budget Worksheet BUDGETED EXPENDITURES MSBA, Rennovation 2024 Capital Debt Service $ 2,093,831 Total 2024 Operating & Capital Budget. Debt Service, & Stabilization Funding $ 25,129,517 REVENUE BY SOURCE State Funding —— Oe Furcing Scbitctal 7825675 E&DF 350,000 14,560,011 $ 22,735,686 $ 300,000 Interest 2,093,831 Fatal Biuse Hills Capital Debt Service Assessment Fever ise Sarces. Total Operating and Capital Budget Funding - All Sources $ 25,129,517 ADDITIONAL ASSESSMENTS Blue Hills Regional - School to Careers Assessment 7 Member Town Assessments) $ 157,054 Total Blue Hills Operating Budget 2024 $ 25.286.571
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2024 MUNICIPAL ASSESSMENT
RATIONAL
The following five items are key factors in calculating to 2024 assessment for each town
1. MSBA Renovation Project Debt Service
2. Enrollment changes at Blue Hills
3. Changes in the school’s operating budget
4. Excess and deficiency fund allocation
5. Foundation budget and minimum required contribution calculationsSource page 28
MUNICIPAL ASSESSMENTS Projected Chapter 70 Blue Hills FY23 - 24 Municipal Assessments 10v12021 1ort2022 change i 7 fi % Renovation Total Total a cn. an ee Hi ketcad 4-Year Renovation sgn Requested Requested Assessment Percentage Towns Enrollment students by Enrollment students student Budget Careers FY24 Enrollment Assessment FY24 FY23 Inc.t(Dect.) —Inc.t(Dect.) for 2023 town for 2024 bytown 5, 21to Assessmen Assessment Budget ” % assessment assessment t $85,501 6.12% = 128,142 = 15,058» 845,307 = 893.986 = (48,679) 5.45% Avon 50 6.3% Braintree 148 16.0% $268,473 15.73% 329,360 0 = 3047374 = 2,831,309 = 215.975 7.63% Canton 16 $140,222 8.14% = 170438 27,970 1,770,018» 1,603,337 166,681 10.40% Dedham 105 $172,712 10.85% — 227,181 27970 186,656 2184334 = 2.322 Ot Holbrook 110 $169,292 12.07% 252,725 = 15,058 »=— 1,450,089 1,627,396 (177,307) -10.90% Milton 4 $87211 4.76% «© 99.666 = 15,058)» 1,073,827 = 866,638 §=— 207,189 23.91% Norwood 105 $184,682 10.69% 223831 279702072784 «2017441 «= 5.343. 74h Randolph 288 $458,286 30.92% © 647413 27,970» 4,195,787 4,416,092 (220,30) 4.99% $13,680 0.72% 15,076 0 169,054 134307 37,857 28.66% 2,093,831 $157,054 16,810,896 $16,572,020 $238,876 1.44% 6 $1,580,059 100%
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CHANGE IN ASSESSMENTS BY TOWN
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QUESTIONS