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APPROPRIATION COMMITTEE REPORT TO 2009 ATM —MARCH 2009
<br />Grades
<br />Original Projected
<br />Student Count on
<br />Completion of Avalon at
<br />Lexington Hills
<br />Avalon FY2008
<br />Actual Students
<br />(as of 11/01/07)
<br />Partially occupied
<br />Avalon FY2009
<br />Actual Students
<br />(as of 3/19/09)
<br />Fully occupied
<br />K -5
<br />23
<br />14
<br />59
<br />6 -8
<br />9
<br />5
<br />28
<br />9-12
<br />9
<br />6
<br />31
<br />Total
<br />41
<br />25
<br />118
<br />The school administration has not been able to restore program or staff cuts from previous years or lower
<br />fees for the various programs and services paid for by parents. After the spring 2006 override was not
<br />approved by voters, fees were instituted starting in September 2006 to cover the cost of the long- standing
<br />elementary instrumental music program, and were either raised and/or restructured to fund athletics,
<br />transportation to school, and school lunches. Most of the fees in FY2010 will remain the same as for
<br />FY2009, except for increases to preschool tuition, full day kindergarten tuition (see separate section on
<br />FDK below), and possibly the school lunch program. Details can be found in the Lexington School
<br />Committee Recommended Budget, Fiscal Year 2010 (the "Blue Book "), pp. 24 -25.
<br />Expenses For the first time in three years, the FY2010 approved budget includes a 10.25% increase in this
<br />category which comprises supplies, materials, special education out -of- district tuition and transportation,
<br />consultants, etc. For the key drivers of this increase, please refer to the Blue Book, pp. 19 -20. Even with
<br />this proposed increase, expenses will comprise only 16% of the budget, with salaries and wages comprising
<br />the remaining 84 %.
<br />Special Education Expenses
<br />Because special education expenses are such a significant and challenging part of the school budget, we
<br />have elected to discuss these expenses in a separate section. This section deals in particular with three
<br />elements of the special education budget: out -of- district tuition, transportation, and new programs.
<br />Out -of- district tuition. When the Town is unable to meet the needs of a special education student within
<br />the Lexington Public School system, state law requires that the student be sent to a program outside the
<br />system, and that the Town pay for these services. Tuition for students requiring out -of- district services is
<br />projected to increase in FY2010 by $752,511 over the FY2009 budget, a net increase of 16.8% after
<br />reimbursement received under the circuit breaker program (discussed below). The number of students
<br />budgeted in FY2010 is less than was budgeted in FY2009. The increase in spending is the result in part of
<br />an average projected increase in tuition expenses of 8.9 %. In addition, the FY2010 budget does not benefit
<br />from a one -time reimbursement of $300,000 in accumulated reserves that was received from LABBB in
<br />FY2009. The LABBB offset was a fund balance allocated to member districts of the collaborative to offset
<br />expenses in the current fiscal year. FY2009 was the first year that it was available and it may or may not be
<br />available in future years. The FY2010 budget also assumes lower circuit breaker payments.
<br />Page 12 of 59
<br />% of
<br />FY08
<br />% of
<br />FY09 ADJ
<br />% of
<br />FY10
<br />% of
<br />FY07 Actual
<br />Budget
<br />Actual
<br />Budget
<br />STM
<br />Budget
<br />Request
<br />Budget
<br />Salaries
<br />& Wages
<br />$46,266,396
<br />82%
<br />$49,786,875
<br />83%
<br />$54,407,961
<br />84%
<br />$55,926,576
<br />84%
<br />Ex enses
<br />$10,490,306
<br />18%
<br />$10,406,905
<br />17%
<br />$10,006,178
<br />16%
<br />$11,031,717
<br />16%
<br />Total
<br />Budget
<br />$56,756,702
<br />100%
<br />$60,193,780
<br />100%
<br />$64,414,139
<br />100%
<br />$66,958,293
<br />100%
<br />Special Education Expenses
<br />Because special education expenses are such a significant and challenging part of the school budget, we
<br />have elected to discuss these expenses in a separate section. This section deals in particular with three
<br />elements of the special education budget: out -of- district tuition, transportation, and new programs.
<br />Out -of- district tuition. When the Town is unable to meet the needs of a special education student within
<br />the Lexington Public School system, state law requires that the student be sent to a program outside the
<br />system, and that the Town pay for these services. Tuition for students requiring out -of- district services is
<br />projected to increase in FY2010 by $752,511 over the FY2009 budget, a net increase of 16.8% after
<br />reimbursement received under the circuit breaker program (discussed below). The number of students
<br />budgeted in FY2010 is less than was budgeted in FY2009. The increase in spending is the result in part of
<br />an average projected increase in tuition expenses of 8.9 %. In addition, the FY2010 budget does not benefit
<br />from a one -time reimbursement of $300,000 in accumulated reserves that was received from LABBB in
<br />FY2009. The LABBB offset was a fund balance allocated to member districts of the collaborative to offset
<br />expenses in the current fiscal year. FY2009 was the first year that it was available and it may or may not be
<br />available in future years. The FY2010 budget also assumes lower circuit breaker payments.
<br />Page 12 of 59
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