Office of the Superintendent by yaofenjin

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									                                              Office of the Superintendent
                                             Bow School District -- SAU #67
                                               32 White Rock Hill Road
                                                  Bow, NH 03304-4219
Dr. Dean S. T. Cascadden                                                                                Duane Ford
Superintendent of Schools                                                                            Business Administrator
dcascadden@bownet.org                                                                                 dford@bownet.org

Phone: 603-224-4728                              Website: www.bownet.org                             Fax: 603-224-4111



                            PROPOSED 2008-2009 BUDGET SUMMARY
                                               Prepared By: Duane Ford

I am pleased to present to you the Bow School District 2008-2009 Proposed Budget. The budget document has many
different sections just as in years past. However, this year you will find more information from administrators about their
buildings and programs. Including in these documents are descriptions of building initiatives, organizational charts, student
demographics and new staff request justifications. It is our hope that this information will assist you as a Budget Committee
in your deliberations and decision making process.

In addition to the information from administration, your will find a detailed staffing study for the entire District. This is a
new document that outlines the total proposed budget by building as well as the proposed staffing broken down by each
building level. In addition, there is a detailed report showing all proposed employees of the District and their total salary and
benefit costs.

We have also supplied a proposed draft warrant for discussion which includes all initiatives as they were discussed with the
Bow School Board. This document is a starting point for discussions on a final warrant for the March District Meeting.

One housekeeping issue of note is the elimination and proper budgeting of function 2190 Other Support Services. For many
years the Bow School District has used the accounting function 2190. However, this function is only to be used for those
services that do not fit into other accounting functions as defined by the State of New Hampshire Handbook for Financial
Accounting. All of the staff members that were placed in function 2190 have more appropriate functions that should be used
to account for their costs. The District used to budget the following positions in function 2190:

         One Full Time ESL Teacher – New Function 1260 – Bilingual Education
         One Full Time Social Worker – New Function 2113 – Social Work Services
         One Full Time Certified Occupational Therapy Assistant (COTA) – New Function 2160 – OT/PT Services
         Three Full Time Full Year Individual Student Assistants – New Function 1200 – Special Education
         Two Part Time Weekend Individual Student Assistants – New Function 1200 – Special Education

These changes will more properly budget for the expenses of these positions and better reflect those expenses when they are
reported to the Bow School Board and the State of New Hampshire. As you will note in the budget document the entire
section 2190 has been zeroed out and reallocated to the functions above.

TOTAL BUDGET

The proposed general fund budget including all proposed warrant articles is $24,542,914, an increase of 4.54%. Taking into
account one-time only warrant articles from both the current year and the proposed budget creates an operating budget of
$24,318,744 or an increase of 3.65%. An operating budget calculation can be found following this budget summary
document.

SALARIES

Salaries for all employees account for $13,110,719 of the proposed budget. This amounts to over half of the proposed
general fund budget and reflects a 3.74% increase over the approved 2007-2008 salary budget of $12,638,441. This amount
includes all new and adjusted staff requests from administration that were supported by the Bow School Board. A listing of
all these requests along with salary and benefit costs can be found in the salary section of the budget book.

Since there is no tentative agreement with the BESS group at this time, no increases to any of the employees in that group are
included in the proposed budget. To be clear, this includes all steps, longevity or any increase to the BESS salary schedule.
Teachers Covered by BEA Agreement that are in returning positions account for an increase of $179,258 (2.11%). This
group also is by far the largest cost center in the entire proposed budget with a total proposed cost of $8,658,258. New staff
requests amount to an increase in wages of just under $232,477. All other employee groups are slated to increase $60,543.

BENEFITS

The Bow School District offers several types of benefits to its employees. In addition to the benefits offered, different
categories of employees have different levels of benefit and participation costs by the School District. The total proposed
budget includes benefits costing the Bow School District $5,559,786 which amounts to 22.65% of the budget proposal. The
2007-2008 budget included a total benefit cost of $5,107,102. Benefits in the proposed budget have increased 8.86%.

Our rates are projected to change as follows:

         Health Insurance – The guaranteed maximum increase is 13.3%
         Dental Insurance – The guaranteed maximum increase is 2.6%
         Life Insurance – No change in rates
         Long-Term Disability Insurance – No change in rates
         New Hampshire Retirement System – No change in rates
         FICA – No change in rates
         Workers Compensation – We have received a quote that lowers our rates, we will be officially bidding this service
         in March
         Unemployment Insurance – No change in rates

A detailed benefit cost explanation can be found below (these increases include the cost of new staff):

         Health Insurance – Budget $3,229,747 – Increase of $342,078 (11.85%)
         Dental Insurance – Budget $272,826 – Increase of $10,895 (4.16%)
         Life Insurance – Budget $33,321 – Increase of $734 (2.25%)
         Disability Insurance – Budget $49,901 – Increase of $1,032 (2.11%)
         FICA – Budget $998,865 – Increase of $33,570 (3.48%)
         NH Retirement – Budget $801,465 – Increase of $33,056 (4.30%)
         Unemployment Insurance – Budget $12,133 – Increase of $325 (2.75%)
         Workers Comp Insurance – Budget $55,357 – Decrease of $9,379 (14.49%)
         Course Reimbursement – Budget $66,080 – Decrease of $916 (1.37%)

CONTRACED SERVICES

Contracted services in the Bow School District encompass a wide variety of services. These services include tuition for
special education and vocational students, services to students provided by outside providers, staff development, testing, legal
fees, all maintenance contracts on our copiers, buildings and equipment, water and sewer services, building and equipment
repairs, grounds maintenance, advertising, telephone services and property insurance. As you can imagine, this is a large
section of the budget and is proposed to cost $2,046,967, an increase of $32,036 (1.59%) over the current year.

Some major items include:

         Regular Education Maintenance Contracts – Budget $56,447 – Increase $2,709
         Special Education Tuition – Budget $828,850 – Decrease $31,150
         Special Education Services for Pupils – Budget $85,870 – Increase $6,870
         Vocational Tuition – Budget $37,593 – Decrease $17,636
         Athletic Officials – Budget $51,410 – Increase $3,563
         OT/PT Contracted Services - $60,458 – Increase $3,023
         District Wide Staff Development – Budget $91,500 – Increase $12,041
         Legal Fees – Budget $60,000 – No change
         Property/Liability Insurance – Budget $53,419 – Decrease $20,549
         Building Repairs/Water Sewer – Budget $180,650 – Increase $14,540
         Grounds Services – Budget $36,400 – Increase $6,850
         Building Maintenance Contracts – Budget $65,242 – Increase $12,892
         Transportation Repair Services – Budget $60,000 – Increase $6,624
         Handicapped Transportation Contracted – Budget $60,000 – Increase $5,000

There are many other smaller accounts not listed here that are included in this section.
SUPPLIES

The supplies section of the budget includes all of what I would term regular supplies like paper, pencils, pens and such. In
addition to these items the supply section includes textbooks, all other books, all software purchases, custodial supplies,
natural gas, fuel oil, diesel fuel and gasoline. This section is proposed at $1,472,595 or 6.00% of the budget with an increase
of $12,140 (0.83%). The major sections of this part of the budget are:

         All Regular Education – Budget $277,463 – Decrease $30,909
         All Library Services Supplies – Budget $61,823 – Increase $2,066
         All Custodial Supplies (Includes Natural Gas and Fuel Oil) – Budget $870,973 – Increase $15,719
         All Vehicle Repairs Supplies – Budget $120,528 – Increase $1,231

Virtually all functions in the proposed budget have supply account requests. The above four make up the majority of the total
supply budget.

EQUIPMENT

Equipment purchases are the smallest section of this year’s proposed budget. They account for $399,195 (1.63%) of the total
budget which reflects a decrease of $21,230 or 5.05% less than last year’s adopted budget. The bulk of the equipment
proposed in this year’s budget can be found in technology and transportation.

The total equipment proposal in the technology section of the budget is $164,571. This includes all replacement and new
technology throughout the entire District. We have provided a separate technology section in the budget binder.

Transportation equipment is proposed at $153,871 which is an increase of $14,162. There is the proposal to replace two
buses this year as well as the lease or purchase of a van for special education transportation. Also included in transportation
equipment are the existing lease payments throughout the transportation fleet.

All other equipment requests throughout all other sections of the budget total $80,753. These requests are found throughout
the budget and have budget line notes as explanation.

OTHER OUTLAYS

The other section of the budget includes debt service on both the Bow High School and Bow Memorial School bond issues,
all dues and fees throughout the District, drivers’ education, the Bow School District Special Education Summer Program,
the school board contingency fund and the proposed capital reserve fund projects that will be proposed in separate warrant
articles. The total proposal for other outlays equals $1,953,652 which is an increase of $117,239 or 6.38%. This section of
the budget is proposed to take up 7.96% of the entire proposed budget. Major highpoints of this section include:

         Regular Education Dues/Fees – Budget $34,332 – Decrease $1,855
         Special Education Summer Program – Budget $44,500 – Increase $6,210
         Proposed Capital Reserve Funded Projects – Budget $190,000 – Increase $190,000
         Total Debt Service – Budget $1,564,379 – Decrease $81,743

I look forward to the upcoming budget discussions and the ultimate passage of a budget that is beneficial to the students of
the Bow School District.

Sincerely,



Duane Ford




                       Equal Opportunity Employer              ●        Equal Educational Opportunities

								
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