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2022 ATM,2022-1 STM APPROPRIATION COXMTTEE 21 MARCH 2022
<br /> Oct. 1,2019 Oct. 1,2020 Oct. 1,2021 Projected FY2023
<br /> Enrollment Enrollment Enrollment Enrollment
<br /> Early Childhood 68 57 67 67
<br /> Elementary 3,019 2,790 2,709 2,637
<br /> Middle School 1,828 1,793 1,748 1,728
<br /> High School 2,275 2,261 2,273 2,272
<br /> Total 7,190 6,901 6,797 6,704
<br /> Salaries and Wages
<br /> In FY2023, salaries and wages increased by $3,795,494 (3.7%) as a result of cost of living adjustment increases for
<br /> current personnel, lane changes, and step increases. Salaries and wages make up 83% of the FY2023 request, the
<br /> same percentage as in FY2022. A net decrease of 1.3 full time equivalent(FTE) employees reflects consolidation of
<br /> positions and departments where appropriate. See the LPS Budget Book page Recommended Budget for a list of
<br /> positions that will be consolidated, eliminated, or created.
<br /> Salary and wage changes result from changes in the number of employees, step increases, cost of living adjustments
<br /> (COLA), and position reclassifications. The 2023 budget includes both anticipated collective bargaining unit
<br /> settlements and increases for non-union positions. The effective dates of the most recent collective bargaining
<br /> agreements may be found in the LPS Budget Book on page Budget Overview–10.
<br /> Expenses
<br /> Expenses make up 17%of the FY2023 budget request. The increase of$631,630, to $9,420,447 (7.2%), in special
<br /> education out-of-district tuition is the largest increase for any single line in the detailed expense budget (see the
<br /> Expenses section of the LPS Budget Book). We note that both this and previous school budgets are based on
<br /> projected net expenses after the application of revenue that is not appropriated. Such revenue includes "Circuit
<br /> Breaker" funds and substantial special education grant funds, but not monies from stabilization funds which do
<br /> require appropriation.
<br /> A detailed picture of the funding for out-of-district tuition may be found in the LPS Budget Book on page 9000
<br /> Programs with Other School Districts-6. There, one may see that the net total of out-of-district tuition in FY2022 is
<br /> $813,367 lower than was projected. For FY2023, projected net tuition is rebounding to $15,872,941—an increase
<br /> of $1,372,381 (9.5%) over FY2022, or $559,214 above FY2022 projected levels. This increase is partly due to
<br /> increases in tuition by private special-education schools. For FY2022, tuition increased by $8,300, and was limited
<br /> to a single school attended by a Lexington student. For FY2023, five schools attended by twelve Lexington students
<br /> have given notice of tuition increases,with a potential total increase estimated at$90,000.
<br /> Lexington currently is a member of the LABBB Collaborative, and the District also sends students to other non-
<br /> member collaborative programs. For the last several years, a 4% annual increase has been assumed for
<br /> Collaborative tuition. Additionally, a 4% increase has been assumed for out-of-state private schools approved by
<br /> OSD (Operational Services Division, a Massachusetts state agency) as these rates are governed by the respective
<br /> state agency where the school is located. Hourly rates for 1:1 aides at out-of-district schools are also increasing
<br /> more than usual in FY2023, likely due to COVID-related staffing shortages. Lexington Public Schools have
<br /> budgeted for a 4%increase in aides' compensation.
<br /> The expense budget also includes sizable increases for transportation costs for regular education students
<br /> ($143,943) and special education students ($375,296), as well as emergency planning and training ($100,500).
<br /> Benefits
<br /> The cost of the benefits for school staff is included under Shared Expenses (see below). The total cost of these
<br /> benefits is based on the number of employees, individual benefits choices, and per employee benefits costs. In most
<br /> recent years, the net number of school positions has increased, contributing to an increase in the total cost of
<br /> benefits.
<br /> Funding Sources Not Subject To Appropriation
<br /> The majority of the School Department's annual budget is funded by appropriations made by Town Meeting.
<br /> However, LPS also receives substantial funding from state, federal and other sources that are not subject to
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