ANNUAL REPORT OF THE BARSTOW UNIFIED UNION SCHOOL DISTRICT CHITTENDEN  MENDON VERMONT

Barstow Unified Union School District Meeting Tuesday, February 28, 2017 at 6:30 PM Community Hall at Barstow Memorial School

TABLE OF CONTENTS

BARSTOW UNIFIED UNION SCHOOL DISTRICT

BUUSD WARNING…….…………………………………………………….…………………....1 2016 BUUSD ANNUAL MEETING MINUTES…………………………………………………..3 SUPERINTENDENT’S REPORT………………………………………………….................……5 RNESU SCHOOL BOARD REPORT…………………...………..………….........................……6 BUUSD BOARD REPORT…………………………...…………...………….........................……7 BARSTOW PRINCIPAL’S REPORT……………………………………...………….….………..9 BUUSD LEGAL NOTICES……...….……………………………………….……………..…….11 BUUSD BUDGET………………………………………..………………..……………….......…13 BUUSD RESTRICTED, COMMITTED AND ASSIGNED FUND BALANCES……..…….….18 THREE YEAR COMPARISON…………………………………………………...……………...19 RNESU BUDGET…………………………..……………………………………………………..20 RNESU COMPACT……………………………………………………………………...….....…25

Barstow Unified Union School District

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Barstow Unified Union School District

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BARSTOW UNIFIED UNION SCHOOL DISTRICT ANNUAL MEETING UNAPPROVED MINUTES 03/31/16

BARSTOW UNIFIED UNION SCHOOL DISTRICT ANNUAL MEETING Unapproved Minutes March, 31, 2016 @ Barstow Memorial School Board Members Present: Kathleen Cunningham, Deborah Singiser, Erica McLaughlin, and Michelle Erickson Others Present: Jeanné Collins, Superintendent; Brenda Fleming, Director of Business & Finance; Reneé Castillo, Barstow Principal; William Mathis; Steve Stitzel; Bernie McGee; Chris Gandin; Katherine Hall; Bob Baird; Nancy Boynton; and Kelli Becker Call to Order: The meeting was called to order at 7:38 pm by William Mathis representing the Vermont Agency of Education on behalf of Secretary Holcombe. William Mathis gave the two oaths to board members not previously on the board. Article 1: Election of a temporary presiding officer and temporary clerk A motion was made by Chris Gandin, seconded by Katherine Hall, to nominate Bob Baird as Temporary Presiding Officer. Elected by acclamation. William Mathis then administered the oaths to Bob Baird and turned the meeting over to Bob. A motion was made by Debbie Singiser, seconded by Chris Gandin, to nominate Katherine Hall as Temporary Clerk. Elected by acclamation. William Mathis then administered the oaths to Katherine Hall. Article 2: Adoption of Rules of Procedure Michelle Erickson moved and Kathy Cunningham seconded to adopt Robert’s Rules to govern the meetings. Passed by acclamation. Temporary Presiding Officer, Bob Baird turns the meeting back over to William Mathis. Article 3: Election of officers to serve from their election until July 1, 2017  Moderator Deborah Singiser nominated Bob Baird to serve as Moderator, seconded by Kathleen Cunningham. Declared elected by acclamation. William Mathis administered the oath of office.  Clerk Deborah Singiser nominated Katherine Hall to serve as Clerk, seconded by Chris Gandin. Declared elected by acclamation. William Mathis administered the oath of office.  Treasurer Michelle Erickson nominated Sara Tully to serve as Treasurer. Declared elected by acclamation. Article 4: Determine and approve compensation, if any, to be paid Unified Union District officers. Michelle Erickson moved and Erica McLaughlin seconded that compensation be set at $150.00 per meeting for the moderator and clerk. Motion passed unanimously. Michelle Erickson moved and Erica McLaughlin seconded that compensation for the treasurer be set at $2,000.00 for the year. Motion passed unanimously.

Barstow Unified Union School District

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BARSTOW UNIFIED UNION SCHOOL DISTRICT ANNUAL MEETING UNAPPROVED MINUTES 03/31/16

Chris Gandin moved and Nancy Boynton seconded that Board member compensation be $750.00 per year. Motion passed. Article 5: Announce that the first Annual District meeting will be on February 28, 2017 at 6:30 p.m. Approved by acclamation. Article 6: Announce the Unified Union District budget for FY 2017 as approved by voters on March 1, 2016. Deborah Singiser asked Brenda Fleming to present the budget. Brenda stated the total was $5,821,502.00 and the existing 3 entities operate until June 30, 2016. The Books will close and audits take place, then funds are transferred to Barstow UU SD. Article 7: Announce that the Unified Union District will assume control of the Barstow Memorial School for grades pre-K through 8 on July 1, 2016. Article 8: Authorize the Unified Union District to borrow money pending receipt of payments from the State Education Fund by the issuance of its notes or orders payable not later than one year from date: provided, however, that the newly formed Unified Union District is authorized by Vermont Statutes to borrow sufficient funds to meet pending obligations. Michelle Erickson made the motion and Chris Gandin seconded to authorize the Barstow Unified Union District to borrow money pending receipt of payments from the State Education Fund by the issuance of its notes or orders payable not later than one year from date of borrowing, understanding that since Barstow Unified Union District is the newly formed union school district, the Board is authorized to borrow sufficient funds to meet pending obligations. Motion passed. Article 9: Transact any other school business thought proper when met. Kathleen Cunningham announced that Monday 04/04/16 would be the 1st meeting of the Barstow Unified Union School Board at 7:30 pm. Adjournment: Kathleen Cunningham moved and Chris Gandin seconded to adjourn the meeting. Motion passed.

Submitted by,

Katherine Hall Katherine Hall District Clerk

Barstow Unified Union School District

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Dear Residents of Chittenden and Mendon Welcome to the newly formed Barstow Unified Union School District. After a successful vote to consolidate on January 19, 2016, we opened our doors on July 1st and have spent much of our first few months transferring properties and ensuring our systems have caught up with the new changes. Not much needed to change at Barstow, as we already functioned as one district under a Joint Agreement. However, it is now easier for the two towns to speak with one voice on the needs of the students and families of Barstow, which helps with greater efficiencies. Many are aware that our long time custodian, James Ashby, retired and moved out of state this June. This meant the Principal’s House was empty. The Board chose to bring in a consultant to look at the house and assess its needs. We are currently in the process of updating the house and improving its condition using the facilities fund and will then lease it to our new custodian, Alison Patterson and her family as we welcome them to Barstow Memorial School. This arrangement has worked well in the past and we are pleased to be able to continue it. Barstow Unified Union is a district within Rutland Northeast Supervisory Union; thus, it will have its own Annual Meeting, replacing the two-town meeting at budget time. Please plan to attend the first annual Barstow Unified Union meeting on Tuesday, February 28, 2017 at 6:30 PM at Barstow Memorial School. We look forward to seeing all of you at the Annual BUU Meeting. If you have any questions, please email me at [email protected] or use the Let’s Talk link on any school website. Sincerely,

Jeanné Collins Jeanné Collins Superintendent

Barstow Unified Union School District

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Rutland Northeast Supervisory Union Board Annual Report First and foremost we would like to thank the voters of all towns that make up the Supervisory Union for their confidence and faith in the members of the Board. It is gratifying to see budgets passed, the passage of our new unified district under Act 46, and your support shown in so many ways. This year we continued to have much on our plates; such as working through the nuances of Act 46 and the passage of the Otter Valley Unified Union District and the Barstow Unified Union District, contract negotiations for our para-professionals and bus drivers as well as licensed professionals, continuing policy reviews, and development and adoption of Central Office, Transportation, and Special Education Budgets. Although much of our time is spent on the business of operating our schools, our primary goal is to provide the very best quality education for all students in our districts. We know that the communities and the students count on our board to guarantee high standards, quality education, multiple opportunities to learn, a high degree of safety, and highly qualified teachers and staff to educate our children and get them ready to be outstanding citizens. We work hard to achieve those goals. We also conducted our second evaluation of Jeanné Collins, our Superintendent. Jeanné did a self-evaluation and then an online confidential evaluation was done by members of the school boards and administration. We are pleased to say that Ms. Collins received high rankings in all categories. She worked hard at her goals and met many of them. Once again we thank you for the confidence you place in us and the great opportunity you give us to serve all of our children. Sincerely,

Richard White Richard A. White Rutland Northeast Supervisory Union Board Chair

Barstow Unified Union School District

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Barstow Unified Union School District (BUUSD) Board of Directors’ Annual Report

Since the formation of the Barstow Unified Union School District, the school board has been keeping busy, as has the Rutland Northeast Supervisory Union Central Office. The board agreed to develop a new governance model in the spring of 2015 and we have been chipping away at creating this new Policy Governance model. Work is still in process and we have excellent guidance from Val Gardner. Barstow has a new head custodian, Alison Patterson, this year. We are using facility funds to update the Principal’s House. The house has been in need of repairs and maintenance for quite some time and we feel it’s best to protect the assets we have. The main structure at the school playground was found to be unsafe at the beginning of the 201617 school year. We are currently fundraising to purchase a new structure that will provide a safe environment to play for years to come. We had the school tested for EMR (electromagnetic radiation) in June of 2016. The levels are below the FCC’s stated “safe levels” but there are numerous studies showing harmful effects well below the “safe level” set by the FCC. The report is available to the public for those who wish to review it. Please contact our Superintendent Jeanné Collins for access to the report. The tuition rate for Barstow students has increased from $14,700 to $14,850 per the suggestion of the Central Office. The board has decided to provide bus transportation for Mendon high school students, Chittenden has had a high school bus for years but Mendon has not. We felt it was best to offer the bus to all Chittenden and Mendon families under our Barstow Unified Union School District. Support Staff negotiations for FY17 are still being discussed. Teacher negotiations are still under way for new contract/salaries for FY18. Progress has been made but both sides of the equation have yet to reach an agreement. We have a Let’s Talk link on both the RNESU website (www.rnesu.org) and Barstow Memorial School website (http://barstow.rnesu.org/) that can be a great communication tool for residents, taxpayers and families of Chittenden and Mendon.

Barstow Unified Union School District

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Barstow Unified Union School District meetings are being held on the third Monday of each month at 7:00 pm at Barstow Memorial School. The following link can be used to access information on meeting agendas, the minutes of past meetings, our work plan and the BUUSD brochure. Please go to http://www.rnesu.org/school-boards/barstow-unifiedunion-school-board Mendon and Chittenden will have the same tax rate but that rate will be adjusted by each town individually via CLA, or Common Level of Appraisal. The board strives to be fiscally responsible to the taxpayers while doing our best to offer the best education possible to the students of Barstow. We wish you a good year. Respectfully submitted,

Barstow Unified Union School District Directors:

Michelle Erickson

Debbie Singiser

Michelle Erickson, Chair

Debbie Singiser, Clerk

Kathy Cunningham

Erica McLaughlin

Kathy Cunningham

Erica McLaughlin

Barstow Unified Union School District

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Barstow Memorial School Annual Principal’s Report 2016-2017

Dear Community Members, It is a pleasure to be working as the principal of Barstow Memorial School for my second year. I have had the opportunity to meet many community members, both with students at Barstow and those who have had students graduate or themselves are graduates. This community continues to amaze me with their support of our facility and the students that we are blessed to teach. We are pleased to welcome some new families into our community this year. As a result, we have some fresh faces in our classes and we have made some new friends. Our Barstow Memorial enrollment has remained consistent to this time last year. We currently have 206 students in preschool - 8th grade. In our primary grades we have continued with the outdoor education program for grades K-2. This program is referred to as Forest Friday. After extensive practice of appropriate, safe, outdoor behaviors, students venture into the woods where the outdoors becomes their classroom. We have also updated the use of technology for all of our students with the new integration of virtual reality 3D learning. Teachers can now provide students with trips to virtually anywhere using Google Expeditions. This technology enhances student learning by providing students with amazing 3D experiences such as exploring coral reefs, the surface of Mars, or a visit to Machu Picchu. The possibilities are endless and create real-life experiences to support current curricular studies. Parents and community volunteers continue to support our 4 Winds outdoor education program, which provides further enrichment opportunities for our students. Our middle school program has continued with it’s focus on an integrated teaching model, though not as immersed in the model as last year. Students have participated in a variety of project based learning expeditions this year, including learning about the power of water during a trip to the Pittsford Dam and the powerstation. They also visited the Chittenden Reservoir to kayak and learn about different time periods including the era prior to the reservoir, the flood of 1947, Tropical Storm Irene, natural history and current use. Through extensive planning and collaboration by the teachers, units of study are developed and presented to students in a way that allows for the integration of concepts across language arts, science, and social studies, as well as math and the arts as appropriate. Middle School also provides a hands-on/minds-on approach to learning that makes it exciting and relevant to our students. Our students continue to score at or above their peers in the state on annual Vermont assessments. On the Smarter Balanced Assessment, the percentage of Barstow students scoring proficient or above in language arts compared to the state, as indicated in parenthesis, was 3rd grade – 53% (53%), 4th grade - 56% (53%), 5th grade – 68% (58%), 6th grade – 78% (56%), 7th grade – 93% (57%), and 8th grade – 91% (58%). On the mathematics portion of the assessments, Barstow Unified Union School District

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the percentage of students scoring proficient or above was 3rd grade – 61% (55%), 4th grade – 56% (49%), 5th grade – 81% (43%), 6th grade – 68% (40%), 7th grade – 75% (46%), 8th grade – 65% (43%). On the New England Common Assessment program in science, 44% of our fourth graders and 26% of our 8th graders scored in the proficient range compared to state percentages of 48% and 22% respectively. The upkeep of the Barstow grounds has been somewhat of a challenge this year. As many of you know, one of our playground structures was deemed unsafe during an inspection. As a result, our students are restricted from using it until it can be replaced. We are currently raising funds through a variety of outlets including a Caler Memorial Fund, ticket sales from a holiday door decorating contest, a coin drop location at the Wooden Barrel, grant opportunities, local business grants such as GE and Green Mountain Power, and generous donations of Barstow family and community members. We have currently raised over $7,000, and still have a ways to go. Our ultimate goal is to raise at least $56,000. Many of you know that Barstow Memorial School also has a Principal’s house located on it’s property. This home was occupied by our previous Facility Manager, James Ashby. We are currently updating the home to bring it up to code. Upon completion, our new head custodian, Alison Patterson will be moving in with her family. There are many components that go into running a successful educational program. Not only does Barstow have wonderfully skilled staff, we also have amazing community volunteers. We want to thank all of the volunteers that support our students. We have a supportive Parent/Teacher Organization that continues to support the education of our students through annual events and fundraising. We have knowledgeable community volunteers that use our natural environment to support student learning through the 4 Winds program, and we also have the Mentor Connector program that provides students with a personal mentor, making meaningful connections for students. Finally, our local community experts and volunteers that continuously support student learning through field studies and outdoor education opportunities. In closing, I am excited to continue as Barstow’s principal and to build relationships within the Barstow community. We have amazing students and staff here and are lucky to have such strong community support. Sincerely,

Renee Castillo Renee Castillo Principal

Class of 2016

Barstow Unified Union School District

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BARSTOW UNIFIED UNION SCHOOL DISTRICT LEGAL NOTICES School Board - The school boards welcome your input on all issues. The BUU School Board meets on the third Monday of each month at 7:00 PM at the Barstow Memorial School. Please call the Barstow School in advance in order to request an item on the agenda and to see if there have been any postponements or cancellations. This information along with all meeting schedules and agendas can be found on the Rutland Northeast Supervisory Union (RNESU) website at www.rnesu.org. Anti-Discrimination - The RNESU insures equal employment and educational opportunities regardless of race, creed, color, national origin or ancestry, place of birth, religion, gender, gender identity, Association membership status, sexual orientation, physical or mental condition, disability, marital status, or age. Students with Disabilities - The RNESU is required by federal laws IDEA-B (Formerly EHA-B) and Section 504 and state regulations to identify and locate all persons with disabilities between the ages of birth and 21 who may be in need of regular education, special education services or accommodations in accessing public education. If you know of any individual residing in the towns of Chittenden or Mendon who you suspect of having such needs, but who is not currently receiving them, please contact Director of Special Services, Marsha Bruce, at (802) 247-5757 or the school principal. Records Review - As provided under federal and state laws and regulations, all parents and legal guardians are hereby notified that they have a number of rights under FERPA (the Family Educational Rights and Privacy Act). You may inspect the educational record, request an amendment or file a complaint. If you find this necessary, please contact your school principal. You may also contact your school for a copy of the RNESU Records Policy, which outlines your rights under this law. Asbestos - The Asbestos Hazard Emergency Response Act [40 CFR 763.93 (g) (4)] requires that written notice be given that the following schools have Management plans for the safe control and maintenance of asbestoscontaining materials found in their buildings. These Management Plans are available and accessible to the public at the administrative offices of each facility listed below. Please contact the building Principal or designated person identified below if you wish to read this plan. School Address

Designated Person

Telephone

1.

Barstow Memorial School 223 Chittenden Road Chittenden, VT 05737

Alison Patterson

773-3763

2.

Rutland Northeast Supervisory Union 49 Court Drive Brenda Fleming Brandon, VT 05733

247-5757

Audit Reports - Certified Public Accountants audit reports are available for public inspection. These may be found on the RNESU website at www.rnesu.org or by calling the business office at (802) 247-5757. Protection of Pupil Rights Amendment Notification (PPRA) - PPRA affords parents certain rights regarding our conduct of surveys. These include the right to: 

Inspect, upon request and before administration or use – 1. Protected information surveys of students; 2. Instructional materials used as part of the educational curriculum.

Educator Quality - Under the Every Student Succeeds Act, parents may request information regarding the professional qualifications of their child’s teacher. This information includes: whether the teacher has met the state requirements for the grade level(s) and subject area(s) they are teaching; whether the teacher is teaching under an emergency license; the college major and/or graduate certification or degrees held by the teacher; and whether their child is provided services by paraprofessionals and if so, their qualifications. During the 2015-2016 school year, 70.97% of core academic classes at Barstow Memorial School were taught by Highly Qualified Teachers (HQT) and 0% of the teachers were on emergency licenses. Barstow Unified Union School District

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State Assessment Results - Under the Every Student Succeeds Act, students in grades 3 – 8 and 11 are assessed annually in reading, writing and math. Science is assessed in grades 4, 8 and 11. School wide test results may be found on the State Agency of Education website at www.education.vermont.gov/data-and-reporting/educational performance. RNESU Annual Report - The RNESU Annual Report and Profile is available electronically and may be found on the RNESU website at www.rnesu.org or by calling the Central Office at (802) 247-5757. Local Town School District Annual Minutes - The 2016 local town school district annual minutes are available electronically and can be found on the RNESU website at www.rnesu.org under School Board Archives or by calling the Central Office at (802) 247-5757.

Barstow Unified Union School District

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FY2018 Barstow Unified Union Proposed Budget The Following tables present the overall proposed budget in multiple formats to provide a fuller understanding of the budget.

FY2018 Proposed budget by function – Proposed budget $4,949,750

Function Direct Instruction

Proposed FY2018 $3,662,396

Student Support

$155,927

Instructional Staff Support

$129,944

General and Admin

$191,548

School Admin

$200,745

Technology Infrastructure Facilities

Instructional Staff Support 3%

General and Admin School Admin 4% 4%

Student Support 3%

Technology Infrastructure 0% Transportation

2% Facilities 7%

Debt Service 3%

$12,300 $345,865

Transportation Debt Service

$95,257 $155,770

Grand Total

Direct Instruction 74%

$4,949,751

Conditions that affect the budget development for FY18 1. Student-Related Issues: a. Declining Student Enrollment b. High School Costs c. Student Individualized Needs d. RNESU Compact-driven Goals 2. State Regulations a. Act 46 - Side by side merger b. Act 66 - Universal Preschool c. State Revenues (Base education amount/Yield, statewide property tax, etc.) d. Maximum loss in students Excess Spending Thresholds (Caps) changed from 3.5% to 10% 3. Economy: a. State revenue shortfalls b. Property tax burdens Barstow Unified Union School District

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FY2018 Proposed budget by object – Proposed budget $4,949,750 **Contracted Services included purchased services from the supervisory union for central office, special education, and transportation. Tuitions and Travel 32%

Salaries Benefits Contracted Service Property Services Tuitions and Travel Supplies and Materials LT Debt Interest LT Debt Principal

LT Debt Interest 1%

Property Services 1%

LT Debt Principal 3%

Contracted Service 17%

Proposed FY2018 $1,500,899 $554,847 $843,495 $59,080 $1,603,138 $218,421 $39,870 $130,000

Object

Supplies and Materials 5%

Salaries 30% Benefits 11%

Grand Total

$4,949,751

FY2018 Proposed budget by level: Barstow K-8, High School, Preschool and district wide (boards, central office, special education, and transportation) – Proposed budget $4,949,750 High School 32%

Barstow Memorial School 51%

Proposed FY2018

Level Barstow Memorial School

$2,517,932

High School

$1,573,928

Preschool

$61,838

District Wide

$796,053 Grand Total

PreSchool 1% District Wide 16%

$4,949,751

FY18 Projected Enrollments – Barstow Projected Grade

K

1

2

3

4

5

6

7

8

Total

Enrollment

20

14

16

22

22

26

17

17

22

176

Classroom

2

1

1

1

1

2

1

1

1

Average Class size

10

14

16

22

22

13

17

17

22

Barstow Unified Union School District

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FY18 Projected Enrollments - High School Tuition Costs FY18 Budget Students

School Vermont Public Schools Mill River Union High School Otter Valley Union High School Proctor High School Rutland High School Woodstock Union High School In-State Private Schools Burke Mountain Academy Burr and Burton Academy Killington Mountain School Long Trail School Out of State Private Schools Kimball Union Academy Northfield Mount Herman School Grand Total/Average Rate

Annual Costs

Rate

6 6 1 66 1

$ $ $ $ $

14,630.00 14,700.00 18,000.00 15,225.00 16,800.00

$ $ $ $ $

87,780.00 88,200.00 18,000.00 1,004,850.00 16,800.00

1 2 3 4

$ $ $ $

15,511.65 15,511.65 15,511.65 15,511.65

$ $ $ $

15,511.65 31,023.30 46,534.95 62,046.60

1 2

$ $

15,511.65 15,511.65

$ $

15,511.65 31,023.30

93

$

15,239.59

$

1,417,281.45

Legislation regarding Ghost pupils The 2015 legislature changed the equalized pupil calculation to address the statewide funding challenge created by ghost pupils. Ghost pupils result when the equalized pupil formal exceeds ADM pupils. This change is effective for Barstow UUSD in FY2018; resulting in a 9% decrease in equalized pupils. The graph below illustrates our history of pupil counts and how both equalized pupils and average daily membership (ADM) have dropped over the last five years. Equalized pupils are calculated according to a formula that protects against declining enrollments. Previously this formula limited enrollment declines to 3.5% annually. Average Daily Membership (ADM) is an enrollment count during a period of 30 days. FY2018 difference is reduced to 3.01 students resulting in a one-time correction.

History of Equalzied Pupils vs ADM Pupils difference "ghost" pupils

390 370 350 330 310 290 270 250

FY2014

FY2015

FY2016

FY2017

FY2018

Equalized Pupils

394.06

379.86

366.56

353.73

321.93

ADM Pupils

346.71

362.68

337.46

337.46

318.22

Barstow Unified Union School District

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Effects of Education Spending per Equalized Pupil on tax rates The ghost pupil correction illustrated above results in a large drop in equalized pupils thus drastically increasing our education spending per equalized pupils. The ghost pupil legislation change increases our per pupil spending by $832; the graph below shows the FY18 proposed budget under the previous equalized pupil formula and the new equalized pupil calculation. Note the state average equalized spending per equalized pupils is substantially higher than our spending due to our ghost pupils.

5 year history of Chittenden and Mendon education spending per equalized pupil recalculated to reflect Barstow Unified Union - note the FY2018 state average is not yet available.

$16,000.00 $14,000.00 $12,000.00 $10,000.00 $8,000.00 $6,000.00 $4,000.00 $2,000.00 $FY2015

FY2016

FY2017

Proposed FY18 Previous Formula

Barstow Average $12,657.76

$12,801

$13,104

$13,349

$13,783

$14,615

State Average

$14,009

$14,421

$14,652

0

0

FY2014

$13,546

Proposed FY2018

Just the Facts ● ● ● ● ● ●

Net Education Spending - our taxable budget is down by 0.36% or $17,052 Equalized pupils are down by 31.80 students or 9.0% Therefore Education Spending per Equalized pupils is up 9.48% Announced Tax Yield is up 3.90% and year 2 Act 46 tax incentives drop to $0.06 Proposed Homestead Tax Rate BEFORE applying CLA is up 7.28% Proposed individual Town Homestead Tax Rates, AFTER CLA: Chittenden +$0.03 or $30 per $100,000 home site value Mendon +$0.02 or $20 per $100,000 home site value

Barstow Unified Union School District

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History of Town School District Tax Rates FY17 & FY18 after Act 46 incentive rate reductions of $0.08 and $0.06 $1.45 $1.40 $1.35 $1.30 $1.25 $1.20 $1.15 $1.10 $1.05 $1.00 FY2014

FY2015

FY2016

FY2017

Proposed FY2018

Barstow Rate ReCalculated

$1.26

$1.35

$1.37

$1.30

$1.39

Chittenden

$1.41

$1.43

$1.39

$1.31

$1.39

Mendon

$1.16

$1.25

$1.35

$1.30

$1.39

The CLA is used to ensure property owners are paying equitable taxes. If the properties in a town were undervalued, without a CLA correction, the residents would pay a lower tax compared to a neighboring town with more accurate assessed values. The Tax Department determines the CLA by looking at recent sale prices and comparing these prices to the town’s appraised values. If the appraised values are lower than the sale prices the town’s grand list is considered undervalued and the CLA will be a percentage under 100%. Likewise, if the appraised values are higher than sale prices the town’s grand list is considered overvalued and the CLA will be over 100%. We are fortunate that both town CLAs have increases at the same times as equalized pupils declined making our tax burdens less dramatic.

Barstow Unified Union School District

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Homestead Tax Calculation

Current Year

FY2018 Proposed Budget

Difference Current YR to Percent Proposed Change

Total Budget Less Local Revenue

$ $

5,877,802 $ (1,155,782) $

4,949,750 $ (244,783) $

Net Education Spending

$

4,722,020 $

4,704,967 $

Equalized Pupils Education Spending Per Equalized Pupils $ 10,076 Yield Act 46 Tax Reducation Incentive Unified Union Tax Rate Before CLA & 5% Rule

353.73 $

13,349 $

(928,052) -15.79% 910,999 -78.82%

(17,053)

-0.36%

-31.8

-8.99%

321.93 14,615 $

1,266

9.48%

$1.38 -$0.08 $1.30

$1.45 -$0.06 $1.39

Base Yr Taxes - BEFORE common level of appraisal Chittenden (still limited to 5% rule) Mendon (@ rate after incentive - no limit)

$1.38 $1.32 $1.30

$1.39 $1.39

$0.07 $0.09

5.37% 7.28%

Homestead Tax Rate - AFTER common level of appraisal Chittenden (95.85% up 3.23%) Mendon (106.68 % up 5.53%)

$1.42 $1.28

$1.45 $1.30

$0.03 $0.02

1.82% 1.72%

Year 2 Act 46 Incentive $0.09 7.28%

The new unified union began operations on July 1, 2016 and according to the formation agreement, approved by voters in January 2016, all member district reserve funds were transferred to the BUUSD with the same commitments and restriction.

Facility and Grounds Fund Scholarship Fund Total

Barstow Unified Union School District

$173,633 $19,330 192,963

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PRELIMINARY

ESTIMATES ONLY

Three Prior Years Comparisons - Format as Provided by AOE

Homestead tax rate per $10,076 of spending per equalized pupil

Property dollar equivalent yield

District:

Barstow USD

U049

County:

Rutland

Rutland Northeast

10,076 11,875

1. 2.

FY2015

Expenditures Adopted or warned union district budget (including special programs and full technical center expenditures) plus

Sum of separately warned articles passed at union district meeting

3.

+

Adopted or warned union district budget plus articles

4.

plus

Obligation to a Regional Technical Center School District if any

5. 6.

plus

Prior year deficit repayment of deficit

+ +

Total Union Budget

7. 8.

S.U. assessment (included in union budget) - informational data Prior year deficit reduction (if included in union expenditure budget) - informational data

FY2016

1.00 Income dollar equivalent yield per 2.0% of household income

FY2017

FY2018

-

-

$5,821,502

-

-

-

-

-

$5,821,502

-

-

-

$4,949,750

1. 2.

$4,949,750

3. 4.

-

-

-

-

-

$5,821,502

$4,949,750

5. 6.

-

-

$1,574,604 -

$771,675 -

7. 8.

Revenues 9.

Union revenues (categorical grants, donations, tuitions, surplus, federal, etc.)

-

-

$1,099,481

$244,783

9.

10.

Total offsetting union revenues

-

-

$1,099,481

$244,783

10.

11.

Education Spending

-

-

$4,722,021

$4,704,967

11.

-

-

353.73

321.93

12.

-

-

$13,349.22

$14,614.87

-

-

$446.45 -

13. 14. 15. 16.

-

-

-

-

-

-

-

-

-

-

-

12.

13. 14. 15. 16.

17.

Barstow USD equalized pupils

Education Spending per Equalized Pupil minus minus minus

minus

18. 19.

minus

20. 21.

minus

minus

minus

Less net eligible construction costs (or P&I) per equalized pupil Less share of SpEd costs in excess of $50,000 for an individual (per eqpup) Less amount of deficit if deficit is SOLELY attributable to tuitions paid to public schools for grades the district does not operate for new students who moved to the district after the budget was passed (per eqpup) Less SpEd costs if excess is solely attributable to new SpEd spending if district has 20 or fewer equalized pupils (per eqpup) Estimated costs of new students after census period (per eqpup) Total tuitions if tuitioning ALL K-12 unless electorate has approved tuitions greater than average announced tuition (per eqpup) Less planning costs for merger of small schools (per eqpup) Teacher retirement assessment for new members of Vermont State Teachers' Retirement System on or after July 1, 2015 (per eqpup)

-

17.

-

-

-

NA threshold = $16,166

22. 23. 24.

plus

Excess spending threshold Excess Spending per Equalized Pupil over threshold (if any) Per pupil figure used for calculating District Equalized Tax Rate

+

Union spending adjustment (minimum of 100%)

25.

threshold = $17,103

$16,166.00 based on $9,285

BEFORE Act 46 Tax Incentives Anticipated equalized union homestead tax rate to be prorated [$14,614.87 ÷ ($10,076.00 / $1.000)]

26.

Allowable growth

$17,103.00 based on $9,285

137.607% based on yield $9,701

-

based on $0.94

$13,349

based on $0.98

$1.2961 based on $1.00

18. 19. 20. 21. threshold = $17,386

$14,614.87

$17,386.00 -

22. 23. 24.

145.046%

25.

based on yield $10,076

$1.4505

26.

based on $1.00

Prorated homestead union tax rates for members of Barstow USD FY2015 T048 T122 J048

Chittenden Mendon #N/A

27.

FY2016 -

Anticipated income cap percent to be prorated from Barstow USD [($14,614.87 ÷ $11,875) x 2.00%]

0.00% based on 1.80%

0.00% based on 1.80%

FY2017 1.2961 1.2961 2.46% based on 2.00%

FY2018 1.4505 1.4505 -

2.46%

100.00% 100.00% 0.00%

27.

based on 2.00%

Prorated union income cap percentage for members of Barstow USD FY2015 T048 T122 J048

Chittenden Mendon

FY2016 -

#N/A

-

FY2017 2.46% 2.46% -

FY2018 2.46% 2.46% -

100.00% 100.00% 0.00%

- Following current statute, the Tax Commissioner recommended a property yield of $10,076 for every $1.00 of homestead tax per $100 of equalized property value. The Tax Commisioner also recommended an income yield of $11,875 for a base income percent of 2.0% and a non-residential tax rate of $1.550. New and updated data will likely change the proposed property and the income yields and perhaps the non-residential rate.. - Final figures will be set by the Legislature during the legislative session and approved by the Governor. - The base income percentage cap is 2.0%.

AOE/School Finance/bcj 06Jan16

Barstow Unified Union School District

Prior Years Comparison

\\coad02\Users\bfleming\ACT 68 Revenues\FY2018\3yr Sheets\ File PrYrsUnion

19

RNESU FY2018 Proposed Budgets –

Special Education, Transportation, Central Office Assessments are included in member district budgets PreK-12 Special Education Proposed Budget: expenditures, revenues and member assessments

Prior Year Actual Expenditures: Direct Instruction Student Support Instructional Staff Support General and Admin Sped Admin Transportation Sped Transfers Prior Year Expenses Grand Total Expenditures Less Revenues: Local Tuition State Revenues Federal Grants Transfers Subtotal Revenue

Net Assessments Barstow UUSD Otter Valley UUSD

FY2018 Proposed Budget

FY2017 Budget

$ $ $ $ $ $ $ $ $

4,697,158 1,173,753 1,784 7,361 349,836 233,567 9,693 9,112 6,482,265

$ $ $ $ $ $ $ $ $

5,278,233 1,191,388 4,900 9,684 351,655 214,948 7,050,807

$ $ $ $ $ $ $ $ $

5,193,275 1,250,810 4,900 8,662 361,421 257,555 7,076,623

$ $ $ $ $

(78,320) (74,442) (477,259) (21,547) (6,468,347)

$ $ $ $ $

(3,909,188) (508,865) (12) (4,418,065)

*

$ $ $ $ $

(3,846,231) (509,500) (4,355,731)

$

5,672,036

*

$

2,632,743

*

$

2,720,892

$ $

490,179 2,142,564

* *

$ $

515,648 2,205,244

*FY2017 state revenues have been reclassified to match legislative funding changes. In FY2017 the state special education reimbursements were paid to each member district. Beginning in the FY2018 those revenues will be paid to the SU and each member district will be assessed a net assessment.

Barstow Unified Union School District

20

PreK-12 Special Education Proposed Budget: $7,076,623, by Object

Benefits 29%

Purchased Services 4% Tuition and Travel 9% Supplies 1% Vehicle 0%

Salaries 57%

PreK- 12 Special Education Proposed Budget Notes: Negotiations: Teacher, driver, and para educator contracts are all under negotiations for next year; all negotiations are held in open session. The budget includes the board’s health insurance proposal which moves from a premium share to a defined dollar amount per plan for single, married, parent child, and family plans. Employees will choose which of the four plans offered by VEHI meet their individual family’s needs, and will have the ability to add a joint funded Health Savings Account for eligible plans. The Early Essential Education (EEE) services proposal reflects no changes in services or staffing levels. The K-12 services included in this proposal reflect the following:  Reduction of 1.0 Teacher and 2.0 Para educators  Out of District tuition costs are adjusted up 5% based on where students are currently enrolled.  The proposal includes year 1 of a bus lease for the shuttle ($13,000). We have 2 shuttle buses and both have over 100,000 miles - but one (bus 10) shuttle will no longer pass inspection so replacement is essential. We do not have a spare bus suitable to cover the shuttle run.

Barstow Unified Union School District

21

K-12 Transportation Proposed Budget: expenditures, revenues and member assessments Prior Year Actual Expenditures: Salaries Benefits Purchases Services Vehicle Maintenance Insurance & Communication Fuel & Supplies Vehicle Lease Payments Grand Total Expenditures Less Revenues: Fund Balance Forward Transportation Reimbursements State Revenues Subtotal Revenues

Net Assessments Barstow UUSD Otter Valley UUSD

FY2017 Budget

FY2018 Proposed Budget

$ $ $ $ $ $ $ $

408,092 104,352 5,419 116,570 13,262 94,458 183,270 925,423

$ $ $ $ $ $ $ $

406,182 106,521 7,500 140,000 20,333 143,650 182,972 1,007,158

$ $ $ $ $ $ $ $

431,790 109,579 7,500 101,500 25,728 113,150 197,924 987,171

$ $

(90,935)

$ $

(31,604) (110,700)

$ $

(65,439) (91,000)

$ $

(90,935)

$ $

(381,608) (523,212)

$ $

(383,837) (540,277)

$

834,488

$ $ $

483,45 89,222 394,023

$ $ $

446,894 88,857 358,037

K-12 Transportation Proposed Budget: $987,171 - by Object

Vehicle Lease Payments 20% Fuel & Supplies 11%

Salaries 44%

Insurance & Communication 3% Vehicle Maintenance 10% Purchases Services 1% Barstow Unified Union School District

Benefits 11% 22

K- 12 Transportation Proposed Budget Notes: The proposal includes replacing two existing buses with new buses. We have a fleet of 29 vehicles (bus/van/mini) and we expect buses to last 10+ years. To maintain this fleet replacement schedule, we anticipate replacing three buses per year; this budget reflects two buses and the special education budget includes one bus.

PreK-12 Central Office Proposed Budget: expenditures, revenues and member assessments Prior Year Actual Expenditures: Curriculum and Technology Board and Superintendent Business Office Facilities Grand Total Expenditures Less Revenues: Fund Balance Local Revenues Subtotal Revenues

Net Assessment Barstow UUSD Otter Valley UUSD

FY2017

FY2018

Budget

Proposed Budget

$ $ $ $ $

493,356 330,444 393,903 68,825 1,286,529

$ $ $ $ $

509,424 315,842 412,360 80,378 1,318,004

$ $ $ $ $

509,689 338,990 432,880 67,018 1,348,577

$ $ $

(53,104) (53,104)

$ $ $

(62,388) (4,800) (67,188)

$ $ $

(59,863) (6,200) (66,063)

$ 1,233,424

$ 1,250,816

$

$ $

$ $

187,657 1,063,159

1,282,514 167,169 1,115,345

PreK-12 Central Office Proposed Budget: $1,348,577 - by Object

Benefits 25%

Purchases Service 6% Property Services 2%

Salaries 60%

Barstow Unified Union School District

Travel and Insurance 2% Supplies 4% Dues and Other 1%

23

PreK- 12 Central Office Proposed Budget Notes: The proposal includes the same health insurance changes as offered in negotiations. There are no proposed staffing or program changes recommended.

RNESU: Total Proposed Budget: Special Education, Transportation and Central Office $9,412,370 by Budget Consolidated Assessments

Prior Year Actual

Expenditures: PreK-12 Special Education K-12 Transportation Central Office Grand Total Expenditures Less Revenues: Subtotal Revenues

FY2017 Budget

FY2018 Proposed Budget

$ 6,482,265 $ 925,423 $ 1,286,529 $ 8,694,216

$ $ $ $

7,050,807 1,007,158 1,318,004 9,375,969

$ 7,076,623 $ 987,171 $ 1,348,577 $ 9,412,370

$ (6,612,386)

$ (5,009,165)

$ (4,962,070)

$ 2,081,830

$ 4,366,804

$ 4,450,300

$ 767,058 $ 3,599,746

$ 771,674 $ 3,678,626

Net Assessment Barstow UUSD Otter Valley UUSD

RNESU Consolidated Proposed Budgets FY2018 and FY2017 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $FY2017 Budget FY2018 Proposed Budget

Barstow Unified Union School District

PreK-12 Special Education $7,050,807

K-12 Transportation $1,007,158

Central Office

$7,076,623

$987,171

$1,348,577

$1,318,004

24

Barstow Unified Union School District

25

Rutland Northeast Supervisory Union 49 Court Drive Brandon, VT 05733