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APPROPRIATION COMMITTEE REPORT TO 2008 ATM —March 19, 2008 Warrant Article Analysis and Recommendations Article 4: Appropriate Funds Requested Funding Committee FY2008 Operating Requested Source Recommendation Lexington Public Schools $64,548,189 GF Budget GF +others Approve (8 -0) Description Amount Funding Committee Recommends Requested Source Lexington Public Schools $64,548,189 GF Approve (8 -0) Overview As stated in the introduction to this Report, the FY2008 budget for the Lexington Public Schools will result in a surplus at the end of the fiscal year. This is due to a number of factors that are described in the document "2n Quarter Financial Report for Fiscal year 2008 – Operating Budget." It can be found on -line at http: / /Ips.lexingtonrrkt.org /. Therefore, the FY2008 appropriated school budget was not used as the base for the FY2009 budget. Instead, the School Administration built the FY2009 budget starting with the actual experience as of the date the budget was formulated in terms of the number of employees and their salaries and wages, actual Special Education expenses including out -of- district tuition and transportation costs, and other expenses and revenues. The accounts that were over - estimated for FY2008 and are therefore contributing to the surplus have, in effect, been adjusted downward in the FY2009 budget. In the past, the school budget included the school crossing guard positions that have now been transferred to the Law Enforcement line (4170) in the municipal budget. In addition, the salaries & wages and expenses associated with maintaining school facilities have been moved to the Department of Public Facilities (DPF) budget line (2400) within Shared Expenses. The FY2008 budget has been restated to $61,335,221 to reflect these changes and allow for an accurate comparison with the FY2009 budget request of $64,548,189. Since the crossing guards (headcount 18) and school facility employees (60 FTEs) have been transferred out of the school budget and into other accounts, the restated number of school employee FTEs for FY2008 is 851.35. The FY2009 school budget request adds 20.28 net FTEs, resulting in a toad of 871.63 FTEs in the coming year. For details of the FTE's refer to the forthcoming document "Fiscal Year 2009 School Committee Recommended Budget" dated March 19, 2008. Please refer to pages III -2 through III -9 in the Brown Book for current and background information about the FY2009 school budget along with comparisons to a restated FY2008 budget. Enrollment has shown a modest decline across all grades from 6,195 actual students as of October 1, 2007 to 6,092 projected for FY2009. Page 12 of 50