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2022 ATM,2022-1 STM APPROPRIATION COXMTTEE 21 MARCH 2022
<br /> The debt service for both the school building and the athletic facility project is funded via assessments to district
<br /> members and by a new state-authorized facilities fee for capital costs charged to non-member towns that enroll
<br /> students at the school. This fee is set by the Department of Elementary and Secondary Education (DESE) and towns
<br /> are classified by whether they offer at least five Chapter 74 (vocational-technical) programs. Of the facilities fees
<br /> collected in FY2022, $289,332 is available to be applied to the FY2023 budget. Additionally, $300,000 of
<br /> anticipated FY2023 collections will be used to directly fund the FY2023 budget. The per-student charge in FY2023
<br /> has still not been set by DESE. For towns lacking adequate access to vocational-technical education programs,this
<br /> per-student charge is estimated to be $8,900,versus $6,700 for towns with programs.
<br /> According to FY2020 state data, MRHS continued to have the highest average per-pupil costs of any Massachusetts
<br /> regional vocational district (RVD). The drivers include a high teachers/100 students ratio of 11.8 (the second
<br /> highest, compared to an average of 9.47 for all RVDs), a very high 47% enrollment rate in special education (the
<br /> highest rate across all RVDs in the state), and an average teacher compensation of$112,834 (the highest across all
<br /> RVDs, compared to an overall average pay of$87,615,with the second highest district average pay at$99,469).
<br /> Towns sending out-of-district students are responsible for providing transportation to their students and are subject
<br /> to additional fees beyond the base tuition. In addition, these towns are assessed a per-student "facilities fee"which
<br /> represents a share of their debt service for the new building. This facilities fee revenue is applied to that debt
<br /> service, reducing assessments for member towns. Sending towns are also assessed tuition for supplemental SPED
<br /> services when their students require them. The district will be recommending to DESE that the out-of-district per-
<br /> student SPED tuition be increased to $7,100 in order to cover actual costs. DESE set the base out-of-district tuition
<br /> rate at$18,679 per student in FY2022 with an expected increase for FY2022 to be recalculated in March. This does
<br /> not cover the full cost of a district education, nor is the State Chapter 70 aid for out-of-district students sent to
<br /> MRHS.
<br /> Dr. Edward Bouquillon will retire as superintendent at the conclusion of the 2021-2022 school year. The district
<br /> will welcome Dr. Kathleen Dawson as its new superintendent starting in the fall of 2022.
<br /> District Budget Overview
<br /> The FY2023 budget includes efforts to handle continuing growth in enrollment and reductions in revenue from out-
<br /> of-district tuition and fees, all while addressing student educations and wellness needs in the post-pandemic world.
<br /> The district will also be monitoring the facilities needs of the new building in an effort to properly budget for
<br /> ongoing operational costs. In this budget, there are multiple instances where staff positions have been reclassified
<br /> under different line items.
<br /> Overall staffing will see a net increase of 1.5 FTEs. These changes include the addition of 2.0 FTEs Student
<br /> Support Professionals (guidance counselors), 1.0 FTE Robotics/Automation Aide, and 0.5 FTE Reading Aide, and
<br /> the reduction of 1.0 FTE ISS Professional, and 1.0 FTE Logistics Engineering Teacher. Also budgeted is an
<br /> additional 2 FTEs for substitute teachers.
<br /> Debt service is almost 24% of the total budget, and salaries comprise almost 46% of the budget. (This ratio is
<br /> atypical because unlike most public schools, this budget includes major capital expenses.) Contractual obligations
<br /> include a cost-of-living increase of 2%with a net growth in teachers' salaries of$65,872. Funding for technology,
<br /> allowing each student to have a computer and to provide for remote learning,will increase by$20,871. Utilities and
<br /> heating expenses will increase $46,300, and a commitment to provide proactive facilities maintenance increases
<br /> those line items by$36,000.
<br /> While health insurance rates are projected to rise 10%, the budget reflects a slight net decrease because the actual
<br /> FY2022 total expenses declined due to the introduction of lower rates negotiated after the budget was accepted.
<br /> Transportation costs have grown $97,000 (6.62%) due to a 5% CPI increase in the bus contract and an increase in
<br /> the number of in-district students. A $60,000 payment will be made toward the funding of the district's
<br /> $26,124,691 Other Post-Employment Benefits (OPEB)unfunded liability.
<br /> Roughly 23% of the revenue in the MRHS FY2023 budget comes from a combination of state aid, reserves, and
<br /> fees shown in the table below, down from 30% in FY2022, due to reduced out-of-district enrollment. In total, this
<br /> non-assessment revenue decreases by $464,315 in FY2023. Chapter 70 funds and transportation aid are estimates
<br /> based on the Governor's H-1 budget. MRHS's share of Chapter 70 aid increases 2.1% and Transportation Aid
<br /> increases 32.6%, due to increased in-district enrollment. Chapter 70 aid is based on October 2021 enrollments, and
<br /> Transportation Aid is based on bussing expenses incurred in FY2021.
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