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BHRTHS Regional Assessments Rationale v 6.0
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Source page 1
Proposed Member Town Assessments
2015 – 2016
2/23/2015
V6.0Source page 2
Blue Hills Regional Community Members:
This booklet is designed to present our member communities with an understanding of the district’s
assessment for the fiscal year beginning July 1, 2015. The booklet is also intended to provide a historical
perspective of assessments, as well as an examination of the factors contributing to the assessment
calculation.
The district’s fiscal goal for community assessments is to continue to reduce the amount of Excess and
Deficiency Account funds (E & D) that are applied to the assessment each year. The long‐term goal is to
have is very little or no surplus E & D to apply to the assessments each year.
As part of the step down process for Fiscal Year 16, the district, for the first time in seven (7) years, is
contributing residual E & D funds to reduce the assessment. This action is being done for two reasons:
(1) to offset the increase in the budget and (2) to decrease the structural deficit caused by reliance on E
& D to reduce assessments.
Should you have any questions regarding the material contained in this booklet, please do not hesitate
to contact us.
Sincerely,
Jim Quaglia Steven Moore
Superintendent – Director Assistant Superintendent for Business and Personnel
2Source page 4
The following five items are key factors in calculating the 2016 assessment for each town
I. Increased enrollment at Blue Hills
II. Increase in the school’s operating budget of 2.8% ($498,446)
III. Decrease in surplus E & D
IV. Increased percentage of member towns’ enrolled students
V. 9C Cuts to Regional Transportation Reimbursement
I. Increased Enrollment at Blue Hills
In the current school year, the district experienced an enrollment increase of 30 students
(870). In 2016, the district anticipates an enrollment increase of another 20 students
(890). Increasing enrollment for the past two years, along with a return to an eight-period
schedule would increase class sizes to an undesirable level and potentially violate contractual
class size limits. Therefore, the district is proposing to hire additional Academic and
Vocational teachers to address the increased enrollment. Not only will these additional
instructors address class size issues but they will also help the district meet its goals of
increased student achievement levels, literacy across all disciplines, improved programs, and
increased technology implementation and integration.
Blue Hills Enrollment History
FY 16 FY 15 FY 14 FY 13 FY12 FY 11 FY 10 FY 09
Avon 51 45 40 32 39 33 43 46
Braintree 159 139 139 123 118 112 111 128
Canton 63 59 58 70 79 87 83 79
Dedham 79 77 56 50 46 39 39 45
Holbrook 150 133 132 133 135 144 149 140
Milton 52 49 49 48 48 39 45 43
Norwood 50 59 64 69 64 57 55 55
Randolph 257 272 272 306 311 320 306 303
Westwood 9 7 6 3 9 11 12 11
870 840 816 834 849 842 843 850
II. Increase in the school’s operating budget of 2.8% ($498,446)
A. For fiscal year 2016, Blue Hills is anticipating a 2.8% increase ($498,446) in its operating budget.
Key factors driving this increase are:
1. Staffing increases (5.3 FTE) ($321,383)
2. Wage increases (2.1% ) ($213,624)
3. Utility cost increases (16%) ($113,000)
4Source page 5
B. Actions to reduce impact of necessary the increase:
1. 10% overall reductions in two expense categories
2. Assessment of utility costs to non-operating budget programs
3. A 27% reduction in capital repair expense
4. Aggressive budgeting for employee fringe
5. Use of E & D funds to supplement budget
1. Staffing Increase – 3.5 Academic Teachers – 1 FTE Vocational Teacher and 0.8 FTE
Security Personnel
Key to this budget is the addition of 4.5 FTE instructional positions. These positions are
needed to address increasing enrollment, structural changes to the school’s operating
schedule, and the need to expand the number of rigorous and relevant academic offerings for
the students.
The new positions include three academic positions in mathematics, English, and social
studies. One vocational teacher has been added for a new criminal justice/protective services
program and a half-time physical education teacher to address scheduling and class size
issues.
Along with addressing class sizes and scheduling needs, these positions will allow the school
to offer new courses in physics, astronomy, journalism, world poetry, criminology, 21st
century computer skills, college writing, public speaking, and entrepreneurship. These new
programs increase the variety of academic offerings along with providing many of the critical
thinking skills sought by employers today and into the future.
The restoration of a 0.8 FTE security position addresses the district’s Long-Term Goal of
providing a safe school environment and maintaining the buildings, grounds and facilities.
2. Wage Increases
a. The impact of wage increases including all step and lane changes is 2.1% of the overall
budget increase. Next year the increase should be less as the committee negotiated a more
favorable (to the committee) contract for FY 17.
b. To offset the impact of wage increase and the need for additional staff, the district has
made cuts to many of the expense lines. The district has also been fairly aggressive in
budgeting for employee benefits as many lines in that category were reduced.
5Source page 6
3. Utility Cost Increases
a. The district anticipates an increase in utility cost in excess of the 16% ($113,000)
increase we budgeted. All three of the utility areas – water, heating, and electricity – are
anticipated to increase by as much as 25%. Because both the heating and electrical
contract expire during the 2016 school year, the district was fairly aggressive in its
budging and will make adjustments in other areas should utility costs rise above the 16%
budgeted increase.
b. To offset the increase of utility costs, the district will assess some of the programs that
run outside of the operating budget for utility costs.
c. To offset the potential increase of utility cost the district reduced its budget for capital
repair projects. Additionally, if utility costs escalate beyond budgeted amounts some
capital projects may be deferred to increase the availability of funds for utilities.
III. Decreased surplus E & D
a. Continual reliance on excess E & D to supplement the budget will lead to structural
deficits when that same level of E & D is not available the following year. As you can see
by the chart below, since FY 13, the district has been working toward reducing its
reliance on excess E & D as a budget management tool.
6Source page 7
b. To mitigate the structural deficit caused by the loss of $414,359 in surplus E & D for FY
16, the district will apply $250,000 of residual E & D funds to reduce assessments. The
district will most likely do the same next year, with the hope of closing each year with no
excess E &D by FY 18.
IV. Increased percentage of member towns’ enrolled students
a. A less obvious factor in determining each member town’s assessment is the town’s required
contribution calculation. Last year the required contribution level rose for all but two member
towns.
Required contribution % of municipality’s Chapter 70 Aide
FY 14 Actual FY 15 Actual
Avon 11.07% 11.89%
Braintree 4.10% 4.10%
Canton 3.13% 3.25%
Dedham 3.15% 4.36%
Holbrook 14.62% 14.30%
Milton 2.13% 2.21%
Norwood 2.67% 2.73%
Randolph 10.90% 10.77%
Westwood 0.33% 0.33%
b. One factor driving this increase is the number of students attending Blue Hills as a percent of
the town’s total enrolled population. An increase in the percent of students attending Blue
Hills versus the total of all attending students drives more of a town’s chapter 70 funding to
the required regional contribution. This factor along with increasing enrollment in Blue Hills
from all but two towns is one driving force behind increased assessments. The arrows in the
chart below show the trends in enrollment percentages.
2016 2015 2014
% of total enrolled % of total enrolled % of total enrolled
students (all schools) students (all schools) students (all schools)
enrolled at Blue Hills enrolled at Blue Hills enrolled at Blue Hills
Avon 8.76% 7.73% 7.12%
Braintree 2.78% 2.54% 2.52%
Canton 1.91% 1.98% 1.92%
Dedham 2.83% 2.78% 2.01%
Holbrook 11.21% 9.84% 10.05%
Milton 1.33% 1.31% 1.28%
Norwood 1.41% 1.77% 1.81%
Randolph 7.22% 7.58% 7.70%
Westwood 0.29% 0.19% 0.19%
V. 9C Cuts to Regional Transportation Reimbursement
7Source page 8
a. The governor’s cuts to regional transportation reimbursement impacts each member town’s
assessment by about $200,000. In FY 15, Blue Hills fully budgeted its transportation cost
without including the potential increase in regional transportation reimbursement. Blue Hills’
plan for the use of the additional reimbursement it would have received in 2015 was to place
those dollars into a revolving fund and to use them to provide additional assessment relief to
the member communities in 2016.
b. Another impact of the loss of reimbursement is that Blue Hills had to be conservative in
building its 2016 transportation budget and in estimating the state reimbursement it could
receive in 2016. Should additional transportation reimbursement actually be received by the
district in 2016, Blue Hills will use that to offset the 2017 assessments.
Summary
Blue Hills will continue to work hard to keep each year’s operating increase to minimal levels and to
reduce the reliance on excess E & D to decrease assessments.
The numbers presented in the current Assessment Worksheets are built based on level funding of Chapter
70 Aid as well as level funding of each town’s required contribution. We believe that once the state settles
on Chapter 70 funding levels, we should be able to reduce each town’s assessment.
8Source page 9
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9Source page 10
FY15-16 Budget Summary 2/24/2015
Blue Hills Regional Technical High School Budget (Operating and Maintenance) 17,875,533
Capital Improvement 650,000
Total Blue Hills RTHS Budget 2.8% increase 18,525,533
State funding
Projected Chapter 70 Aid @ Level Funding 4,130,304
Projected Transportation Aid @ 64% 561,328
state funding subtotal 4,691,632
Local funding
2016 Required Reduction - Surplus E & D 333,171
Additional E & D 250,000
local funding subtotal 583,171
Regional funding
Blue Hills HS Assessments to Member Towns 13,250,730
regional funding subtotal 13,250,730
Total Blue Hills HS Funding Sources 18,525,533
Blue Hills Regional - School to Careers Budget 150,130
Local sources (grants, business contributions, reserve) 12,241
Regional funding (assessments to 7 towns) 137,889
Total Blue Hills RTHS Budget 18,525,533
Total Blue Hills STC Funding Sources 150,130
Total Blue Hills Regional Vocational School District Budget 18,675,663
Analysis of operating budget line items FY 15 FY 16 Change
Salaries (all employees) 9,845,625 10,380,632 535,007
Fuel Oil, Natural Gas, Electricity, Water & Telph. 719,000 832,000 113,000
Capital Improvements 667,189 650,000 -17,189
Day Transportation 947,379 1,033,000 85,621
Health, Life Insurance, 2,848,014 2,990,199 142,185
Non-Employee Insurance, Other 143,000 142,500 -500
Non-Instructional Retirement Contribution, Medicare 595,222 612,170 16,948
Workers Comp, School Accident, Unemployment 236,000 187,500 -48,500
All Other Lines 2,025,658 1,697,532 -328,126
Debt Service Principal and Interest - - -
TOTAL 18,027,087 18,525,533 498,446
Total BH Operating Budget Increase / Decrease 17,359,898 17,875,533 515,635
Total Capital Budget Increase / Decrease 667,189 650,000 -17,189
Total BH Operating Budget Increase/Decrease 18,027,087 18,525,533 498,446
School to Careers 150,130 150,130 0
Total All Programs - Increase / Decrease 18,177,217 18,675,663 498,446
10Source page 11
FY15-16 School and District Assessments Blue Hills #806 2/24/15
change in FY16 Total Total
9-12 % of % increase/ Non-Reim b Debt Service School to
9-12 students % of students by # of Required Requested Requested Assessm ent Percentage
Tow ns students students decrease Transp. & & Capital Careers FY15
2013 tow n students, Contribution FY16 FY15 Inc./(Decr.) Inc./(Decr.)
2014 by tow n 14 to 15 Other Costs Costs assessm ent
14 to 15 EST assessm ent assessm ent
Avon 45 5.4% 51 5.9% 6 13.3% 631,680 $170,746 38,103 12,535 853,065 800,023 53,042 6.63%
Braintree 139 16.5% 159 18.3% 20 14.4% 1,662,104 $532,326 118,793 0 2,313,223 2,143,378 169,846 7.92%
Canton 59 7.0% 63 7.2% 4 6.8% 869,289 $210,922 47,069 25,071 1,152,351 1,098,642 53,709 4.89%
Dedham 77 9.2% 79 9.1% 2 2.6% 1,118,677 $264,489 59,023 25,071 1,467,260 1,410,353 56,907 4.03%
Holbrook 133 15.8% 150 17.2% 17 12.8% 1,222,534 $502,195 112,069 12,535 1,849,333 1,695,568 153,764 9.07%
Milton 49 5.8% 52 6.0% 3 6.1% 673,299 $174,094 38,851 12,535 898,779 855,492 43,287 5.06%
Norwood 59 7.0% 50 5.7% -9 -15.3% 889,082 $167,398 37,356 25,071 1,118,908 1,118,435 473 0.04%
Randolph 272 32.4% 257 29.5% -15 -5.5% 2,539,933 $860,427 192,011 25,071 3,617,442 3,506,777 110,666 3.16%
Westwood 7 0.8% 9 1.0% 2 28.6% 81,403 $30,132 6,724 0 118,259 105,640 12,619 11.95%
Totals 840 100.0% 870 100.0% 30 3.6% $9,688,001 $2,912,729 650,000 $137,889 $13,388,619 $12,734,306 $654,313 5.14%
Assessment less STC $13,250,730
2015 2016
Required Contribution Calculations 13,250,730 Assessments
Budget 18,027,087 18,525,533 2.8% FY 14 Actual FY 15 Actual FY16 Estimate 4,130,304 Chpt. 70
Minimum Cont. 9,688,001 9,688,001 0% Avon 11.07% 11.89% 11.89% 561,328 Transportation
Ch.70 4,130,304 4,130,304 0% Braintree 4.10% 4.10% 4.10% 333,171 Excess E & D
Transportation 553,140 561,328 64% Canton 3.13% 3.25% 3.25% 250,000 Addl. E & D
Surplus E&D 747,530 333,171 Dedham 3.15% 4.36% 4.36% 18,525,533 BH Operating Budget
Additional E & D 250,000 Holbrook 14.62% 14.30% 14.30%
Capital 893,339 650,000 Milton 2.13% 2.21% 2.21% $137,889 S 2 C Assessment
Non Reimb and other 2,481,321 2,912,729 Norwood 2.67% 2.73% 2.73% 12,241 S 2 C grants
Randolph 10.90% 10.77% 10.77% 18,675,663 Total Budget
Assessment 12,224,205 13,250,730 Westwood 0.33% 0.33% 0.33%
$13,388,619 Total AssessmentSource page 12
Chapter 70 Enrollment History
FY 16 FY 15 FY 14 FY 13 FY12 FY 11 FY 10 FY 09
Avon 51 45 40 32 39 33 43 46
Braintree 159 139 139 123 118 112 111 128
Canton 63 59 58 70 79 87 83 79
Dedham 79 77 56 50 46 39 39 45
Holbrook 150 133 132 133 135 144 149 140
Milton 52 49 49 48 48 39 45 43
Norwood 50 59 64 69 64 57 55 55
Randolph 257 272 272 306 311 320 306 303
Westwood 9 7 6 3 9 11 12 11
870 840 816 834 849 842 843 850
Enrollment Changes Over Time 3, 5, & 7 years
Last 3 years Last 5 years Last 7 years
Enrollment Last 3 years Enrollment Last 5 years Enrollment Last 7 years
change % Change change % Change change % Change
Avon 11 28% 12 31% 8 19%
Braintree 20 14% 41 35% 48 43%
Canton 5 9% (16) ‐20% (20) ‐24%
Dedham 23 41% 33 72% 40 103%
Holbrook 18 14% 15 11% 1 1%
Milton 3 6% 4 8% 7 16%
Norwood (14) ‐22% (14) ‐22% (5) ‐9%
Randolph (15) ‐6% (54) ‐17% (49) ‐16%
Westwood 3 50% ‐ 0% (3) ‐25%
54 7% 21 2% 27 3%
Assesment Changes Over Time 3, 5, & 7 years
Last 3 Last 5 Last 7
years $ Last 3 years years $ Last 5 years years $ Last 7 years
increase % increase increase % increase increase % increase
Avon 282,343 49% 269,279 46% 69,022 9%
Braintree 512,049 28% 683,984 42% 480,134 26%
Canton (20,723) ‐2% (308,087) ‐21% (100,919) ‐8%
Dedham 556,884 61% 766,383 109% 673,010 85%
Holbrook 158,159 9% (13,178) ‐1% 218,646 13%
Milton 108,504 14% 263,874 42% 240,384 37%
Norwood (91,690) ‐8% 139,210 14% 215,705 24%
Randolph (279,948) ‐7% (605,956) ‐14% (166,232) ‐4%
Westwood 68,901 140% (65,705) ‐36% (55,120) ‐32%
$ 1,294,478 11% $ 1,129,803 9% $ 1,574,629 13%Source page 13
Assessment History
Proposed
FY 15 FY 14 FY 13 FY12 FY 11 FY 10 FY 09
FY 16
Avon 853,065 800,023 708,548 570,722 669,746 583,786 714,663 784,043
Braintree 2,313,223 2,143,378 2,130,748 1,801,174 1,759,902 1,629,239 1,557,980 1,833,089
Canton 1,152,351 1,098,642 1,059,042 1,173,074 1,337,865 1,460,438 1,321,631 1,253,270
Dedham 1,467,260 1,410,353 973,390 910,376 842,648 700,877 676,824 794,250
Holbrook 1,849,333 1,695,568 1,727,408 1,691,174 1,748,022 1,862,511 1,813,861 1,630,687
Milton 898,779 855,492 842,454 790,275 799,513 634,905 698,307 658,395
Norwood 1,118,908 1,118,435 1,134,802 1,210,598 1,139,808 979,698 884,091 903,203
Randolph 3,617,442 3,506,777 3,546,167 3,897,390 4,126,068 4,223,398 3,903,264 3,783,674
Westwood 118,259 105,640 101,646 49,358 151,228 183,964 185,683 173,379
13,388,619 12,734,308 12,224,205 12,094,141 12,574,800 12,258,816 11,756,304 11,813,990
Dollar Change in Year‐to‐Year Assessments
Proposed 7 year net
FY 15 FY 14 FY 13 FY12 FY 11 FY 10
FY 16 change
Avon 53,042 91,475 137,826 (99,024) 85,960 (130,877) (69,380) 69,022
Braintree 169,845 12,630 329,574 41,272 130,663 71,259 (275,109) 480,134
Canton 53,709 39,600 (114,032) (164,791) (122,573) 138,807 68,361 (100,919)
Dedham 56,907 436,963 63,014 67,728 141,771 24,053 (117,426) 673,010
Holbrook 153,765 (31,840) 36,234 (56,848) (114,489) 48,650 183,174 218,646
Milton 43,287 13,038 52,179 (9,238) 164,608 (63,402) 39,912 240,384
Norwood 473 (16,367) (75,796) 70,790 160,110 95,607 (19,112) 215,705
Randolph 110,665 (39,390) (351,223) (228,678) (97,330) 320,134 119,590 (166,232)
Westwood 12,619 3,994 52,288 (101,870) (32,736) (1,719) 12,304 (55,120)
$ 654,311 $ 510,103 $ 130,064 $ (480,659) $ 315,984 $ 502,512 $ (57,686) $ 1,574,629
Percent Change in Year‐to‐Year Assessments
Proposed 7 year net
FY 15 FY 14 FY 13 FY12 FY 11 FY 10
FY 16 change
Avon 6.6% 12.9% 24.1% ‐14.8% 14.7% ‐18.3% ‐8.8% 8.8%
Braintree 7.9% 0.6% 18.3% 2.3% 8.0% 4.6% ‐15.0% 26.2%
Canton 4.9% 3.7% ‐9.7% ‐12.3% ‐8.4% 10.5% 5.5% ‐8.1%
Dedham 4.0% 44.9% 6.9% 8.0% 20.2% 3.6% ‐14.8% 84.7%
Holbrook 9.1% ‐1.8% 2.1% ‐3.3% ‐6.1% 2.7% 11.2% 13.4%
Milton 5.1% 1.5% 6.6% ‐1.2% 25.9% ‐9.1% 6.1% 36.5%
Norwood 0.0% ‐1.4% ‐6.3% 6.2% 16.3% 10.8% ‐2.1% 23.9%
Randolph 3.2% ‐1.1% ‐9.0% ‐5.5% ‐2.3% 8.2% 3.2% ‐4.4%
Westwood 11.9% 3.9% 105.9% ‐67.4% ‐17.8% ‐0.9% 7.1% ‐31.8%
Seven‐Year Average Change 1.9% 13%
The green boxes represent years where the $ or % amounts were higher than the projected FY 16 assessment
13Source page 14
Chapter 70 Enrollment Trends —— Avon —H-Braintree —t— Canton ——Dedham —'— Holbrook —® Milton == Norwood ———Randolph ~~ Westwood
Source page 15
Changes in Enrollment and Assessment
Change % Change Change % Change Change % Change
over Last over Last over Last over Last over Last over Last
3 Years 3 Years 5 Years 5 Years 7 Years 7 Years
Avon
Enrollment 10 25% 11 28% 7 16%
Assessment $ 282,328 49% $ 269,264 46% $ 69,007 9%
Braintree
Enrollment 21 15% 42 36% 49 44%
Assessment $ 504,143 28% $ 676,078 41% $ 472,228 26%
Canton
Enrollment 9 16% (12) ‐15% (16) ‐19%
Assessment $ (19,758) ‐2% $ (307,122) ‐21% $ (99,954) ‐8%
Dedham
Enrollment 24 43% 34 74% 41 105%
Assessment $ 559,155 61% $ 768,654 110% $ 675,281 85%
Holbrook
Enrollment 18 14% 15 11% 1 1%
Assessment $ 166,224 10% $ (5,113) 0% $ 226,711 14%
Milton
Enrollment 3 6% 4 8% 7 16%
Assessment $ 100,218 13% $ 255,588 40% $ 232,098 35%
Norwood
Enrollment (11) ‐17% (11) ‐17% (2) ‐4%
Assessment $ (95,963) ‐8% $ 134,937 14% $ 211,432 23%
Randolph
Enrollment (17) ‐6% (56) ‐18% (51) ‐17%
Assessment $ (271,503) ‐7% $ (597,511) ‐14% $ (157,787) ‐4%
Westwood
Enrollment 3 50% ‐ 0% (3) ‐25%
Assessment $ 69,635 141% $ (64,971) ‐35% $ (54,386) ‐31%