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Home My WebLink About2007 AC Rpt4APPROPRIATION COMMITTEE TOWN OF LEXINGTON �V9 MORN�N�► 3 q CR _ m o 5 41 x a s V L..O o APRI L Ig 4 REPORT TO THE 2007 ANNUAL TOWN MEETING Article 21: Appropriate FY2008 Operating Budget (Line Items 1100 & 2130) Article 42: Amend FY2007 Operating Budget (Supplement to I" Report, Released April 4, 2007, 2 " Report, Released April 21, 2007, & 3" Report, Released, April 23, 2007) Released April 28, 2007 Appropriation Committee Members — Fiscal Year 2007 Alan M. Levine Chair • Deborah Brown Vice -Chair Robert N. Addelson (ex- officio; non - voting) • John Bartenstein • Rodney E. Cole Richard Enrich • Pam Hoffman • David G. Kanter • Michael J. Kennealy • Eric Michelson APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Summary of Warrant Article Recommendations Abbreviations: GF = General Fund EF = Enterprise Fund; RF = Revolving Fund CPA = Community Preservation Act Fund BAN = Bond Anticipation Note An entry of `Indefinitely Postpone" in the right -hand column merely signiflies our expectation. Ar- Funds Requested Funding Committee ticle Title Source Recommendation $68,295,983 (Line 1100 — Lexington Public Schools) Multiple Pending ($3,187,045 contingent on an override) 21 Appropriate FY2008 $19,869,487 Operating Budget (Line 2130 — Shared Expenses, Employee $19,869,487 Benefits, Health Multiple ($794,544 contingent Insurance) ($794,544 on an override) (7 -0) contingent on an override) Transfers among line items and $209,469 (and all 42 Amend FY2007 $209,469 $209,469 from requested transfers Operating Budget the among line items) Unreserved (8 -0 -1) Fund Balance ( "Free Cash ") Page 2 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Table of Contents Summary of Warrant Article Recommendations .................................................... ..............................2 Updated Committee Positions or Information Since 3` Report .............................. ..............................4 Warrant Article Analysis and Recommendations ................................................... ..............................5 Article 21: Appropriate FY2008 Operating Budget ............................................. ..............................5 (a) Lexington Public Schools —Line 1100 ............................................................ ..............................5 Summary ......................................................................................................... ..............................5 Article 42: Amend FY2007 Operating Budget .................................................... .............................10 MunicipalReques ts ................................................................................................. ............................... 10 SchoolsReques ts ....................................................................................................... .............................11 Shared Expenses Requests ..................................................................................... ............................... 12 CommitteePosition ................................................................................................. ............................... 12 Appendix C: Schools At -Risk List 13 Page 3 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Updated Committee Positions or Information Since 3 rd Report The following provides changes in this Committee's positions and information since our 3" Report to the 2007 Annual Town Meeting, which was released April 23, 2007. This Committee's votes on the following Articles were updated prior to this Committee's position being provided during the discussion of these Articles: Article 21: Minuteman Regional High School, Shared Expenses, & Municipal (Our 2 °a Report). From unanimous approval (7 -0) to (9 -0). Article 23: Petition General Court to Increase Income Limits for Property Tax Deferrals (Updated in 2 °a Report). From unanimous approval (7 -0) to (9 -0). Article 30: Appropriate for Battle Green Flagpole Maintenance (1 Report). From Pending to a majority (8 -1) supports the motion. Article 31(a): Lincoln Field Methane Mitigation (Updated in 2 °a Report). From unanimous approval (at a higher appropriation) (7 -0) to Pending as the maximum anticipated cost for the solution is dependent on the approach taken —and the approach is still being considered. Article 39: Establish and Appropriate to Specified Stabilization Funds (2 °a Report). From unanimous approval (7 -0) to (8 -0). Article 40: Appropriate to Stabilization Fund (2 °a Report). From unanimous approval (7 -0) to (9 -0). Article 41: Appropriate for Prior Years' Unpaid Bills (2 °a Report). From unanimous approval (7 -0) to (9 -0). Article 43: Appropriate for Authorized Capital Improvements (2 °a Report). (a) Transfer Funds from Cary Vault Shelving to Cary Vault Climate Control (2 °a Report). From unanimous approval (7 -0) to (9 -0). Article 44: Use of Funds to Reduce the Tax Rate (2 °a Report). From unanimous approval (7 -0) to (9 -0). Page 4 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Warrant Article Analysis and Recommendations Article 21: Appropriate FY2008 Operating Funds Requested Funding Source Committee Recommendation $68,295,983 Multiple Pending Budget (Line 1100 — ($3,187,045 GF Pending Lexington Public contingent on ovcrrridc FY07 - 08 Schools) an override) School Operating $63,419,500 ($3,187,045 2.66% $68,295,983 7.69/0 contingent on an override) Health Insurance $19,869,487 Multiple $19,869,487 $ 9,602,487 10.53% (Line 2130— $72,107,500 ($794,544 contingent on 2.51% Shared Expenses, 8.03% an override) (7 -0) Employee Benefits, Health Insurance) ($794,544 contingent on an override) Project Description Amount Requested Funding Source Committee Recommends FY2008 with $68,295,983 FY2007 (a) Lexington Public ($3,187,045 GF Pending Schools —Line 1100 contingent on ovcrrridc FY07 - 08 an override) School Operating $63,419,500 SUMMARY The FY2008 school operating budget request is for $68,295,983, including $3,187,045 contingent upon successful passage of an override. The school operating budget includes salaries, wages, and expenses. Health benefits for school employees are carried in Shared Expenses. The total operating override needed by the schools is $3,981,589, made up of the contingent $3,187,045 in the school operating budget (line item 1100) and another $794,544 carried in line item 2130, Shared Expenses health benefits. The FY2008 health insurance costs for school employees as estimated by the Town Manager are shown in the following table: Page 5 of 13 FY2008 % FY2008 with % Increase FY2007 without an Increase an ovcrrridc FY07 - 08 ovcrrridc FY07 - 08 School Operating $63,419,500 $65,108,938 2.66% $68,295,983 7.69/0 Budget Health Insurance $ 8,688,000 $ 8,807,943 1.38% $ 9,602,487 10.53% Total $72,107,500 $73,916,881 2.51% $77,898,470 8.03% Page 5 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM The FY2008 budget will be used to educate over 6,200 children, in kindergarten through 12 " grade, and from 3 years to age 22 for students who qualify for special education services. The majority of students attend one of Lexington's nine public schools. However, over 110 students attend programs out -of- district. (See separate section on Special Education [SPED] below.) This budget seeks primarily to maintain the same programs and to provide the same levels of service that are being provided to children in FY2007, in the aftermath of the failure of the two school funding questions on the June 2006 override referendum. A few positions that were cut in FY2007 after the failed override are now back in the budget. These include one high school social studies teacher to restore freshman "teaming" with English where these two course are linked together to ease the transition from middle school to high school, a 0.5 full - time equivalent (FTE) teacher at the high school to restore honors physics to 6 rather than 5 periods a week, 2.0 FTEs to restore support for use of educational technology across the 9 schools and 2.0 FTE teachers to reduce large class sizes in grades K-5. Even without these few restorations, just maintaining services at the FY2007 level will require the passage of a Proposition 2' /z operating override in June 2007. ENROLLMENT Total enrollment for FY2008 is projected at 6,243, a 1% increase over the FY2007 projected enrollment of 6,176. Budgets are prepared based on a projected number of students, however, that number usually changes during the year. Furthermore, some programs expand disproportionately with enrollment, such as the three new "in- house" programs described in the SPED section. Comparing the FY2008 projected number of students to the FY2007 actual number of students, enrollment at the high school is expected to increase by 2.2 %, at the middle schools it is expected to drop by I%, and a 0.6% increase is projected for the elementary schools. For a more detailed discussion of school enrollment, please refer to the "Budget Overview" and "Elementary Schools" sections in the FY2008 Superintendent's Recommended Budget Book, dated January 16, 2007. (That document can be found on the Internet at http:// Ips. lexingtonma .org /LPS08BudgetFinaIJan2207.pdf .) This information is also summarized in the Town of Lexington Fiscal Year 2008 Recommended Budget & Financing Plan, dated March 23, 2007 ( "Brown Book "). STAFFING Personnel costs represent 78% of total school operating costs with the remaining 22% allocated to expenses. This split between Salaries & Wages and Expenses has been relatively consistent over the past few years. The staff is at the end of a three -year contract cycle, due to expire June 30, 2007. New contracts are currently being negotiated. Includes the supplement voted in the 1all2006 Special Town Meeting The FY2008 budget includes 929.35 FTE positions. 25.63 of these positions will be added independent of the override vote. Most of these positions are for SPED services (for details see SPED section below.) The "at- risk" list includes 56.49 FTE positions. This breaks down into 41.79 current FTEs and 14.70 proposed FTE positions. If the override fails, elementary school library services, custodial services, and support staff positions will be reduced and restructured, and K -5 subject specialist FTEs will be cut along with middle and high school teachers. A list of the items included in the override can be found in Appendix C. Page 6 of 13 FY2008 FY2008 Category FY2005 FY2006 FY2007 without an with an Actual Actual Budget Override Override Salaries & Wages $46,108,223 $47,466,921 $49,041,978 $50,558,499 $53,516,037 Expenses $10,580,563 $13,183,768 $14,377,522 $14,550,439 $14,779,946 Total $56,688,786 $60,650,688 $63,419,500 $65,108,938 $68,295,983 Includes the supplement voted in the 1all2006 Special Town Meeting The FY2008 budget includes 929.35 FTE positions. 25.63 of these positions will be added independent of the override vote. Most of these positions are for SPED services (for details see SPED section below.) The "at- risk" list includes 56.49 FTE positions. This breaks down into 41.79 current FTEs and 14.70 proposed FTE positions. If the override fails, elementary school library services, custodial services, and support staff positions will be reduced and restructured, and K -5 subject specialist FTEs will be cut along with middle and high school teachers. A list of the items included in the override can be found in Appendix C. Page 6 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Gains and Losses in Full- Time - Equivalent Staffing FY2008 Over FY2007: Type of Staffing Gain/Loss Number of FTEs (a) Existing FTEs: at -risk on override 41.79 (b) New FTEs: at -risk on override 14.70 (c) New FTEs: not at -risk on override 25.63 Override Scenarios — these are NOT simple totals of the items above (see formulas) Net FTE (loss) /gain over FY2007 if override passes 40.33 Formula: b + c Net FTE (loss) /gain over FY2007 if override fails (16.16) Formula: c - a CLASS SIZE During the budget process, the School Committee was presented with a proposal to reduce its budget by moving students from one elementary school to another so that more classes would exceed the School Committee's "preferred" number of students. This would minimize the number of classroom teachers required at the elementary schools in the current year. The recently adopted redistricting plan for FY2008 more equally balances the number of students across the elementary schools, but does not go so far as to balance the numbers of students in individual classrooms. Implementation of the proposal to minimize the number of classrooms would: 1) result, on average, in larger classes because the decades -old class -size policies and procedures yield some classes with fewer than the "preferred" number of students, 2) require that students in specific grades and schools be made to attend other schools beyond the changes from the recent redistricting, and 3) result in some classrooms having sizes above the "maximum" as students move into and out of the elementary school districts after June. The School Committee considered the proposal, but did not adopt it. They did not want to increase class size nor did they want to go beyond the redistricting procedure in moving students to different schools. Alternative ways of controlling class sizes, such as returning to the use of multi -grade classrooms were also considered and rejected because principals feel multi -grade classrooms are no longer viable due to different State curriculum frameworks for dif'f'erent grades. The at -risk list includes 2 additional "unallocated" K-5 teachers who will be used to create two additional classrooms and thus reduce class size in two grades /schools. These positions usually do not get assigned to a school or grade until August when the starting enrollment is better known. Many people move into Town over the summer, thus new students register shortly before school begins. This occurs across all the school districts and frequently in the school districts that have rental housing. For example, the Estabrook School district includes the Katandin Woods rental units. Visiting researchers and professors, many of them from foreign countries, rent at Katandin while they work in the area. So not only do we have new students registering over the summer, many of these students have limited English language skills and need assistance from the English Language Learners (ELL) department. ENERGY The school capital expenditures being requested under Article 34 will fund, among other projects, five projects that can be implemented quickly and once properly completed will save energy thus reducing operating costs. The School Committee, with the concurrence of the Capital Expenditures Committee and this Committee, proposed that some of these projects be funded with the projected energy savings. For FY2008, to fund short-term borrowing costs for these projects, $18,200 has been transferred from the Page 7 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM school operating budget to temporary borrowing (line item 2230) in Shared Expenses; it is hoped these costs reflect a small portion of the projected first -year energy savings from these capital projects. REVOLVING FUNDS In an effort to more clearly track the actual costs and receipts for certain fee -based services, revolving funds for fee-based athletics, and fee-based regular education transportation will be created. The current school revolving fund for gate receipts from various sports events will now include the fee -based portion of athletics. This revolving fund, created by the School Administration under Chapter 71, Section 47 of the Massachusetts General Laws, comes under the authority of the School Committee. The operating budget account will continue to cover the subsidized portion of the athletics programs. When the two school funding questions on the 2006 override failed to pass, the schools had no choice but to raise user fees, cut positions, and cut services and programs to reduce expenses. At that time, the athletics fees were restructured and increased. If the 2007 override does not pass, athletics fees will again be increased, this time from $300 per sport to $500 per sport, with the family cap increasing from $600 to $1,000. State law requires the school district to provide and pay for transportation for all children in grades K-6 who live two miles or farther from their school. Any other children who wish to take the school bus are charged a fee. The bus fee for these students in the past has not reflected the true cost of the service. In FY2008, the bus service will become self funding so the assessed fee will be based on the actual cost of transporting these children. The increase in bus rates will most likely cause a decrease in bus riders, an increase in families driving individually to the schools, and the unintended consequences of more traffic and pollution. However, given the tight budget, the School Committee has approved the elimination of the subsidy for non - mandated transportation. The receipts from paying bus riders will be collected in the to -be- created Transportation Revolving Fund. This type of revolving fund, as defined in Chapter 44, Section 53E' /z of the Massachusetts General Laws, may be established administratively for the first year, but will need to be, in each future year, reauthorized by a vote of Town Meeting. Starting in FY2008, there will be three sources of financing to support regular education transportation: 1) General Fund revenue; 2) revenue from the Transportation Revolving Fund; and 3) the School Bus Transportation Stabilization Fund created to support the transportation of students from Avalon Bay. SPECIAL EDUCATION (SPED) D' xPENSES Because SPED expenses are such a significant and challenging part of the school budget, we have elected to discuss these expenses in a separate section. This section deals in particular with three elements of the FY2008 SPED budget: out -of- district tuitions, transportation, and new programs. OUT -oF- DISTRICT TUITIONS When the Town is unable to meet the needs of a SPED student within the Lexington Public School system, State law requires that the student be sent to a program outside of Lexington to receive services and the Town must pay for these services. Out -of- district tuitions represent a highly volatile expense, as annual tuitions per student can cost more than $200,000 per year and it is often difficult to predict changes in a student's placement. From March to November 2006, for example, there were 32 changes in placement status, 10 of which were new out -of- district students and 22 of which were students who changed from one out -of- district school to another; these changes in placement resulted in additions to the SPED budget of $1.05 million. In 2006, the school administration implemented new procedures to enable it better to forecast and track these expenditures as well as to find less expensive alternatives than sending students out -of- district. (See New Programs below.) Tuition for students requiring out -of- district services is projected to increase by $624,920 in FY2008 compared to the FY2007 budget, an increase of 14.4 %, net of reimbursement received under the circuit breaker program (discussed below). Since the budgeted number of students is the same as the original budget for FY2007, the budgeted increase in spending is the result of an assumed 5% inflation rate in tuition expenses for this student population as well as expense increases incurred when students change Page 8 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM from one form of out -of- district school to another (usually more expensive) school. The FY2008 projection takes into account students currently in an out -of- district placement that are assumed also to start the FY2008 year out -of- district, as well as an assumption about new out -of- district placements. The budget assumes that the number of out -of- district students in FY2008 will be less than the number recorded in March 2007, as the school administration expects that the new in -house programs described below will result in fewer students going out -of- district and some returning in district. Out -of- District Budget FY2007 budget FY2007 est 21 March FY2008 budget % Increase FY07 -FY08 Total # Students 111 123 111 +0% Total Cost $6,132,539 $6,268,305 $6,912,198 +12.7% Circuit Breaker $1,800,000 $1,652,647 $1,954,739 +8.6% Net Cost to Town $4,332,539 1 $4,615,658 1 $4,957,459 +14.4% One year after the Town has incurred out -of- district costs, the State will reimburse Lexington for some of the associated expenses—in other words, the assumed circuit breaker revenue in the FY2008 budget represents reimbursement of expenses incurred in FY2007, for which the Town will submit a claim in July 2007. The State will reimburse Lexington for 72 -75% of the costs incurred above approximately $33,700 for each child placed out -of- district; transportation, however, is not currently eligible for reimbursement. The State allocates up to 75% if the claims do not exceed the State budget for such claims. Earlier this year, for example, the Town was told to assume 72% for FY2007, but when the DOE verified that extra funds were available, school districts were told to expect 75 %. In addition to the circuit breaker reimbursement, Lexington received $103,980 in extraordinary relief in FY2007, but is not budgeting any extraordinary relief in the FY 2008 budget. TRANSPORTATION Expenses for transportation of SPED students are projected to increase 25.4% from the FY2007 budgeted amount of $871,756 to $1,093,371 projected for FY2008. The budgeted increase is the result of an anticipated increase in the number of students (both in district and out of district) who will require transportation from 136 in the FY2007 budget to an anticipated 158 in FY2008, inflation in the cost of transportation, plus assumptions about the nature of the transportation required for each student. NEW PROGRAMS The school achninistration also initiated or expanded three new programs, scheduled to begin in September 2007, which are aimed at increasing the ability of the schools to educate students within the system and therefore mitigate the increase in out -of- district expenses. An Intensive Learning Program (ILP) to serve students with autism is planned for each of the middle school and high school levels, while a third program, a Multidisciplinary Support Team (MST) for students identified as having emotional disabilities, is planned at the high school level. Students with these disabilities account for the majority of the out -of- district expenses, and the school administration projects that these programs will prevent a number of out -of- district placements in the future as well as bring students currently placed out -of- district back into the system. These programs are projected to cost $537,000 and result in savings of $1.376 million, for a net savings of $839,000 in the first year of the programs. The FY2008 school budget assumes a total increase of 11.4 SPED teachers and 6.0 SPED support staff for a total of 17.4 more FTEs than in the FY2007 budget. Of this increase of 17.4, 12.8 are the result of the investment in these cost - saving programs. There are a total of 2.0 SPED FTE positions and 11.0 instructional assistants on the at -risk list. COMMITTEE POSITION This Committee has not yet taken a formal position on this funding request by the Schools as the latest data on the Schools request was only received the day before this report was to be printed. While we have an official meeting scheduled before Town Meeting debates this request—so we can have a formal Page 9 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM position on this request to present to Town Meeting we felt it was important to provide you what we have assembled on the request as soon as practical; hence this "information only" reporting on this req uest. Project Description Amount Requested Funding Source Committee Recommends (c) Shared Expenses— $19,869,487 ($794,544 $209,469 (and all $19,869,487 Line 2130 (Employee contingent on GF $794,544 contingent on an Benefits, Health Insurance) an override) among line items) override) (7 -0) See our 2 " Report to the 2007 Annual Town Meeting, released April 21, 2007, pages 12 -14, for our discussion of all Shared Expenses —from which just this one Line Item was divided out for discussion at Town Meeting in conjunction with Article 21(a), Line Item 1100, Lexington Public Schools. As stated in that 2"' Report, this Committee unanimously (7 -0) supports the entire Shared Expenses request including this Line 2130. Article 42: Amend FY2007 Operating Budget Funds Requested Funding Source Committee Recommendation $209,469 Transfers among $209,469 (and all line items and requested transfers $209,469 from the among line items) Unreserved Fund (8 -0 -1) Balance ( "Free Cash ") This is an annual placeholder in the Warrant to allow Town Meeting to fund unforeseen expenses in the current fiscal year budget (FY2007). Appropriations under this article are one of several mechanisms available for dealing with budget surprises during the course of a fiscal year. Monies in the Reserve Fund (funded in FY2007 at $400,000) are available, with the approval of the Appropriation Committee, to cover extraordinary, unforeseen expenses. Payments from this fund are typically made in the last few weeks of the fiscal year. (For further information about the Reserve Fund, see the discussion of it below under Shared Expenses.) Municipalities may also now make end -of -year transfers of unexpended balances in one departmental line item to cover overages in other line items in the same department, provided that an individual transfer does not exceed 3% of the source line item. It is anticipated that all three mechanisms will be employed to reconcile the FY2007 budget before the close of the fiscal year on June 30, 2007. In particular, end -of- fiscal -year "3% transfers" and Reserve Fund transfers are anticipated to cover shortfalls in the police and fire overtime budgets, in the Town Clerk's budget to cover the expenses of the anticipated June special override /debt - exclusion referendum, and to cover increased legal costs associated with contract and collective bargaining negotiations. At this time, however, the following FY2007 budget changes are recommended for action by this Town Meeting. Municipal Requests The following FY2007 municipal budget shortfalls, totaling $92,500, will be addressed under this Article by reducing the appropriations to the salary line items for 7100 Community Development, 8120 Legal, and 8600 MIS (which are running surpluses for FY2007 due to vacancies and delays in hiring )—in effect, "transferring" funds between salary and expense line items without impacting the FY2007 bottom line: Line Item 7100 Community Development Expenses: $26,000 Lines Items 8210 -8220 Town Manager Expenses: $40,000 Line Item 8600 MIS Expenses: $26,500 Page 10 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM In addition, a $40,000 transfer is requested from the compensation line item to the expenses line item under 7300 Economic Development. This transfer will allow the Town to hire a consultant as recommended by the Lexington 2020 Economic Development Task Force to: (1) confirm the commercial development potential identified by the 2020 Task Force, (2) produce a cost/benefit analysis of such development, and (3) undertake the relevant market analysis. Funds are available for this request because the budgeted Economic Development Officer has not yet been hired; therefore, this, too, does not impact the FY2007 bottom line. Schools Requests At the April 12, 2007, Budget Collaboration Summit Meeting, the Schools described a net FY2007 budget deficit of $803,231, focusing in particular on overruns in energy and Special Education costs which were of such a magnitude that they could not be sufficiently offset by savings in other school expense accounts. The Superintendent intends to cover $201,693 of this deficit through savings anticipated from a freeze on supplies budgets imposed on February 13, 2007, which left a $601,538 deficit. Subsequently, it was found that the Schools hadn't funded their one -half of the cost of the High School Resource Officer —who is a Police Department employee within the Municipal budget —under an agreement between the Schools and Municipal Departments. This added $24,000 to the Schools deficit. However, the State Department of Education informed the Schools on April 24, 2007, that Lexington had qualified for $103,980 in Extraordinary Relief for Special Education —which has been applied toward the deficit. (That relief occurs when a specified range of current year's SPED costs are at least 25% greater than those same costs in the prior year.) The remaining $521,558 deficit makes up the Schools request under this article. The Town Manager has proposed funding this request from three sources: (1) Savings from other municipal and shared expense line item(s) totaling: $303,569, including $166,069 from 2130 Group Insurance and excess municipal salaries from hiring lags and vacancies in the following departments: 5100 Library, 7300 Economic Development, 7100 Community Development, 8210 -8220 Town Manager, and 8600 MIS. (If these surpluses had not been needed at this time to offset FY2007 deficits, the Town Manager would have recommended either increasing the FY2007 Reserve Fund by a like amount in order to make these funds available for any end -of -year budget deficits, or allowing the funds to revert to Free Cash.) (2) Reserve Fund: $8,520 (3) Free Cash: $209,469 See the discussion below under Shared Expenses regarding the impact of this proposed action on the Reserve Fund balance. Page 11 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Shared Expenses Requests The following FY2007 shared expense budget shortfalls, totaling $118,000, will be addressed under this Article by reducing appropriations from other shared expense line items running a surplus (2140 Unemployment and 2220 Interest on Funded Debt): Line Item 2150 Workers Compensation: $30,000 Line Item 2210 Payment on Funded Debt: $38,000 Line Item 2230 Temporary Borrowing: $50,000 In addition, the Town Manager and staff have identified other municipal and shared expense line items running a surplus and are requesting reduced appropriations (effectively, "transfers ") from those line items ($303,569 in total) to help offset the FY2007 Schools budget shortfall described above. Also, as described above, an $8,520 reduction in the FY2007 Reserve Fund appropriation is requested to help offset the FY2007 Schools budget deficit. This will leave a balance of $391,480 in the Reserve Fund for use for end -of -year budget deficits. Transfers at that time will require the majority approval of the Appropriation Committee. As described previously, the Town Manager is anticipating making Reserve Fund requests to cover public safety overtime, the costs of a June special election, and legal costs for contract negotiations. At this time it is estimated that these and other requests may total $200K or more. The balance of approximately $190K would be available for any other extraordinary or at- this -time unknown deficits in the municipal or school budgets. Committee Position This Committee recommends these transfers and the requested appropriation of Free Cash by a vote of 8 -0, with one abstention. Page 12 of 13 APPROPRIATION COMMITTEE 4" REPORT, April 28, 2007, TO 2007 ATM Appendix C Schools At -Risk List I itle FIE Existing Positiolls At-risk FIE Sew Positions At -risk Ib.1 F Es At -risk 5 Reduction Shared Expenses It at Retloefion Administration PUW,IInss Adrun isharen 0.50 11.50 S ".853 S ?? S" Sub -7a1a1 0.50 0.50 S 22,853 S S 22,853 Teachers K -S S,i,ne, Coordinator 0.50 0.50 S 40.468 S 858 S 41526 Classroom l',a,h,rs- Elemental 2.00 cut S 91.412 S 26938 S 118.150 ClassroomSpecialists Llcancntor, 050 050 S 13.712 S 4.011 S 19.9 KS Reading Coach teachers L50 ISO S 68.559 S 20.053 S 88.612 Reading Teachers 2.00 200 S 91.412 S 26938 S 118.150 KS math t,a,h,rs 0.50 11.50 S _.853 S 6.684 S 29.537 PALsSed teacher at End, 0.50 11.50 S 22.853 S 6.684 S 29.537 Resour „Sped teacher at Rrid , 0.50 11.50 S ...... S 6.684 S 19.537 Special Education Teacher- Cstabrook 0.50 11.50 S ...... S 6.684 S 19.537 Sped. R,sou... I each,, atClarke 0.50 11.50 S ...... S 6.684 S 29.539 Social Worker- Close lDiamond L00 1.00 S 49906 S 13569 S s9.07s Middle School teachers -ulI IL c middle school L00 L00 S 41.706 S 11.169 S 59.095 I an in and Technical Specialists Llcancntor L00 1.00 S 45906 S 13569 S 59.095 I anin and technical Specialists - Grad,6 -12 L00 L00 S 41.706 S 11.169 S 59.095 Teacher - HSS,i,re, Ph 11.50 11.50 S ...... S 6.684 S 19.537 HS UnallocatedI a,h,,s 2240 2240 S 109.694 S 32OS6 S 141980 Unallocated l', a,h,,s- High School 2.00 2.00 S 91.412 S ?6938 S 118.150 HS I each,, Social Studies L00 L00 S 45.706 S 13569 S 59.095 HS teachers (OA G,rman, 02 foreign Language, 0.4 See, Studies, 1.0 Guidance. 1.0 a,ad,mie 3.00 3.00 S 139,118 S 40,109 S 177. HS Health teacher load (4to5- 0.6 1 1 L(Sublect to ne 0.60 0.60 S 29,424 S 29,424 Sub -Talal 11 .10 11.20 22.30 S 996,391 S 283,422 S ],279,813 Support Staff Custodians 4.50 11.50 500 S 189.920 S 65984 S 2119114 Custodial Sa,in s/Reductions S 111.600 S 111.600 KS School Support positions plus benefits or 10.19 more teachers (subject to negotiations) - Maintains minimum level of staff support in buildin 9.69 9.69 S 590,872 S 590,872 ranc,tional Assts- 10 (4 clean. 2 MS. 4 HS ) 10.00 10.00 S 183.600 S 127.892 S 311.492 llco new MSf Inshvet,onal Assistants 2.00 cut S 36.720 S 21.578 S 62298 1,0 S Class Teacher Aide at Diamond L00 L00 S 18.360 S 12.789 S 31.149 12 hours of COT A at Middle Schools S 7.144 S 156 S 7500 LabTechnic ;an -fore; , Largua,, Lab L00 L00 S 10.711 S 11012 S 43.807 Sub -Talal 25.19 3.50 28.69 S 1,167,171 S 245,452 S 1,412,623 Program Elimination KS Librarians 500 500 S 169978 S 65599 S 215577 Sub-Talal 5.00 5.00 S 169,778 S 65,599 S 235,377 1 that Salar, K As ages 41.79 14.70 56.49 5 2 }56,193 5 594,473 5 2,9511,666 Expe here, a]SU I case 6% S 286.020 S 286.020 School -based Professional U,,,lo n,n[ S 24.000 S 24.000 Middle School Math Int,rv,nt,cn Rooks and sun planning S 4.000 S S 4.000 Hi hSell"]] in can s mat,rials S 4.500 S S 4.500 High School Office Supplies S 11 .000 S S 11 .000 K -5 Math. Lucia, S,i, tee. Social Studies f3 classes shifting rad,s S 14.383 S S 14.383 Special Cducation Consultation /Assisti,e Iechnole - Ad'lustnients S 97,859 S 97,859 Clark, for,; n Largua,, -Spanish S 900 S 900 Conh'acted S,ivi „s- P,rformin Arts Hall Mana S 4.340 S 4.340 K -12 Curriculum - Curriculum Resew S 11.410 S 11.410 K -Q Curriculum - Curriculum R „i,w S 6.000 S 6.000 K -12 Curriculum - Professional Devclo anent Adnin ishative S 16.300 S 1 6.100 K -12 Curriculum- Professional Development- Building Rased Prof Dec. S 36,437 S 36,437 K -le Curriculum- Professional Desclo anent Substitutes S 7.000 S 7.000 Health S,ivi „s S 1. S 1. KS Inshv,t,cral Mat ,rials S 11. S 11. Close[iamond fore; nLanu , Professional U,,,lo n,n[ S 1.000 S 1.000 Close [ iamond- G,n,ralSupplies S 5100 S 5100 I oreign Languag, - HighSchool S 9.159 S 9.159 Special Ldu,at,cn Consultation /Assist;,, I ,hno]o - Mat,rials S 3.000 S 3.000 lra,,as, Athl,t,, Us,, f„ S 37894? S S 37894? 1 that Exp Recisions $ 960,655 5 5 960,655 Soh -I that Salar, K As ages and Expenses 41.79 1 14.71 1 56.49 1 5 3 } 16.848 5 594,473 5 3,911 ,321 Alllllanal uJS la be .tale S 70268 (that Amoont At -risk 5 3,981,589 I As there is an Appendix- A (and Appendix- B) in this Committee's 2 i1 Report to the 2007Annual Town Meeting, released April 21, 2007, and although this is the only appendix- in this our 4 lb Report, this annex is being identified as 'C" to avoid any confusion when referencing 'Appendix-A" in regard to our reporting to the 2007 Annual Town Meeting. Page 13 of 13