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APPROPRIATION COMMITTEE REPORT TO THE MARCH 2013 ATM
<br />the operating budget, increased $803,280 (4.37%). The school continues its commitment to small-scale
<br />infrastructure renewal with an annual capital budget of $870,000, which includes a $200,000 contribution
<br />to their Stabilization Fund.
<br />As of October 12, 2012, 666 full-time students were enrolled. Roughly 56% of these students are from in-
<br />district towns and 44% are from out-of-district towns. The School Committee continues to vote to not
<br />accept School Choice students at MRHS. Total full-time enrollment increased by 7 students (1.1%). In-
<br />district enrollment decreased by 11 students (-2.9%) and out-of-district enrollment increased by 18 stu-
<br />dents (6.5%). Special education students comprise 88.7% of the school’s FTE enrollment.
<br />The FY2013 non-resident tuition rate, capped by the State, was set at $19,046 per student. It is expected
<br />to decrease in FY2014 based upon recent information provided the Massachusetts Department of Elemen-
<br />tary and Secondary Education (DESE). In addition non-resident SPED tuition assessments will continue
<br />to be $5,000 per student (in-district SPED costs are $4,500 per student), with all transportation costs as-
<br />sumed by the sending community.
<br />Post Graduate (PG) enrollment on October 1, 2012 dropped significantly (39%) from the prior year. This
<br />drop in enrollment will likely yield less than the anticipated $125,000 of FY2013 revenue and the
<br />FY2014 revenue projection dropped to $100,000. There are 77 PG students; PG in-district enrollment
<br />dropped 33% while out-of-district enrollments dropped 43%.
<br />Member towns are assessed for the upcoming year based on their student enrollment in the current year.
<br />These assessments are used to fund the portion of this budget that is not funded by the combination of:
<br />(1) all other projected revenues, and (2) member towns’ State Required Minimum (SRM) per-student
<br />payments. This year’s assessments are based on an MRHS budget funded with a projected $2,115,902 of
<br />Chapter 70 money and $600,000 in transportation aid. These estimates are based on the Governor’s H-1
<br />budget, which indicates increased funding in Chapter 70 aid and level funding in transportation aid com-
<br />pared with FY2013. All of these figures, with the exception of the bottom line MRHS total, are prelimi-
<br />nary until final approval of the State’s FY2014 budget.
<br />Using Tuition Revenue From The Current Year
<br />Three years ago our report included a criticism of the use of prior-year and current-year tuition money.
<br />Up until FY2002 the school budgeted very conservatively, considering anticipated but uncollected tui-
<br />tions to be too speculative, and only applied the tuition collected from the prior year towards its budget.
<br />Starting in FY2003, $280,000 of current-year (anticipated) tuition was applied towards the budget. The
<br />application of anticipated tuition then began a potentially dangerous increase (see table below) that trend-
<br />ed towards a point where eventually all anticipated current-year tuition revenue would be applied to the
<br />same year’s budget. That trend ended with the FY2013 budget, and we are pleased to report that the
<br />FY2014 revenue plan draws on a reserve of $5,100,000 from prior-year tuitions, reducing the use of cur-
<br />rent-year tuitions to $600,000.
<br />The Application of Tuition Revenue
<br />FY2008FY2009FY2010FY2011FY2012FY2013FY2014
<br />Total Minuteman
<br />375,392382,181888,3631,541,9841,480,984900,000600,000
<br />Current Year Tuition
<br />3,112,7243,473,9273,457,3032,888,7482,793,4003,700,0005,100,000
<br />Prior Year Tuition
<br />10
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