Annual Report of the School District of

v M A D I S ON v N e w H am p s h i r e

For the Fiscal Year Ending

June 30, 2016

MADISON SCHOOL DISTRICT REPORT CONTENTS 2016-2017 BOOK • TABLE OF CONTENTS............................................................................................................................ 1 • OFFICERS PAGE.................................................................................................................................... 2 • WARRANT............................................................................................................................................ 4 • ANNUAL MINUTES............................................................................................................................... 7 • VOTING RESULTS................................................................................................................................ 12 • SUPERINTENDENT REPORT................................................................................................................ 14 • STUDENT SERVICES DIRECTOR REPORT............................................................................................. 15 • SECTION 504, CHILDFIND OBLIGATION, & NON-DISCRIMINATION POLICY STATEMENT................... 17 • PRINCIPALS’ REPORT ......................................................................................................................... 18 • RECREATION DIRECTOR’S REPORT..................................................................................................... 20 • ANNUAL TREASURER REPORT............................................................................................................ 25 • GOVERMENTAL FUNDS BALANCE SHEET........................................................................................... 26 • ADVISORY BUDGET COMMITTEE....................................................................................................... 27 • AUDITOR’S REPORT............................................................................................................................ 29 • BUDGET BY FUNCTION AND SUMMARY OF TAX IMPACT.................................................................. 31 • GENERAL FUND, GRANT & FOOD SERVICES REVENUE...................................................................... 32 • SIX YEAR BUDGET COMPARISON....................................................................................................... 34 • BUDGET BY FUNCTION – 1 PAGE....................................................................................................... 35 • BUDGET BY FUNCTION – 10 PAGES.................................................................................................... 36 • CAPITAL RESERVE FUND BALANCE REPORT....................................................................................... 46 • CAPITAL IMPROVEMENT PLAN.......................................................................................................... 47 • REVENUES AND EXPENDITURES SPECIAL EDUCATION PUPIL SERVICES ............................................ 48 • APPORTIONMENT ............................................................................................................................. 49 • REPORT OF OFFICIAL ENROLLMENT.................................................................................................. 50 • STAFF SALARIES.................................................................................................................................. 51 1

MADISON SCHOOL DISTRICT SCHOOL BOARD Sloane Jarell Cheryl Littlefield Amanda Doherty James Curran Wendy Grzesik

Term expires 2017 Term expires 2017 Term expires 2018 Term expires 2019 Term expires 2019 MODERATOR George Epstein TREASURER Heather Sherwood CLERK Pat Ambrose AUDITOR Grzelak and Company, P.C. Certified Public Accountants

School Administrative Unit #13 Staff Louis J. Goscinski, Superintendent Charles Bates, Business Administrator Maria Dreyer, Director of Student Services Carol A. Pike, Administrative Assistant to the Superintendent Michael Wade, Finance Clerk Susan Wheeler, Lead Accountant Linda Carey, Office Receptionist/Assistant Heather Woodward Principal Madison Elementary School New Hampshire Department of Education www.ed.state.nh.us

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Superintendent’s Report I am extremely proud of the accomplishments of our students, teachers, support staff, administrators, and school board this past year. I am also grateful for the support of the many community members and parents who volunteer at our school. The school-community relationship is alive and well at the Madison Elementary School. Some examples of school-community achievements and accomplishments include: the excellent drama program run by teachers Tammy Flanigan, Kathy Jo Shackford, and Linda Walker; the creation of an outdoor amphitheater led by our outstanding Recreation Director Mike Lane; the “Ray of Sunshine” garden created in memory of former school board member Ray O’Brien supported by community donations; and Kate Stanley’s grade 3/4 classroom food drive for the Vaughn Community Center in North Conway spearheaded by one of her students, Kayden Guilford. I want to publicly thank Principal Heather Woodward and her family for making the wooden seats for the amphitheater. The teachers and administration continue to work hard at improving curriculum, instruction, and assessment at our school. Teachers have focused on developing competencies for English Language Arts in a series of peer-to-peer sessions held at the school. Training in instructional practices for multi-age classes has been provided on scheduled delayed opening days. Student assessment results continue to be reviewed through on-going Response to Instruction meetings. A committee composed of teachers, paraeducators, administrators, and a school board representative has worked to create a Professional Growth, Supervision, and Evaluation Plan. It is projected a new teacher evaluation system, including Student Learning Objectives (SLO), will be piloted next school year. The administration has updated job descriptions in a number of personnel areas. I wish to acknowledge the school board for its continued support in these school improvement efforts. Over the past few years the Madison School District has had dramatic increases in special education costs due to students moving into the district who require extensive special education and related services. Out-of-district and court ordered placements, as well as transportation to and from these placements, are the major reasons for the increases. Last year the school board needed to withdraw approximately $62,000 out of the special education capital reserve fund due to unanticipated special education costs. Currently, there is a balance in the fund of just over $18,000. A school district the size of Madison should carry a balance in the fund between $150,000 and $200,000. I urge the voters of Madison to approve Article VII of this year’s warrant to replenish the fund by $25,000. Since September, the administration and school board have spent a considerable amount of time developing the fiscal year 2018 budget. At every one of its meetings held over the past three months, the school board has sought input from the Madison Advisory Budget Committee and the public as it prepared the budget for the voters. The proposed budget, not including the collective bargaining agreement to be voted on, is currently set at $6,180,193 or a 1.46% increase over last year. Major increases to the budget include special education, health insurance, and the New Hampshire Retirement System. We have strived to present a reasonable budget for the taxpayers while maintaining adequate educational programs and services for the children of Madison. I am pleased to report the Madison Advisory Budget Committee has voted unanimously to recommend all warrant articles requiring appropriations. I wish to thank the school board and administrative team for working cooperatively to support all of our students. Thank you and good luck to Cheryl Littlefield who will be retiring from the school board. It continues to be a pleasure to serve as your Superintendent. Your on-going support is appreciated! Respectfully Submitted, Louis Goscinski, Superintendent

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Annual Report Student Services

The office of Student Services supervises the delivery of specialized instruction to special education students, accommodations to students covered by Section 504 of the Rehabilitation Act of 1973, and services to English language learners. In addition, the office monitors the numbers and requests to home school students. Currently ten students in kindergarten through grade six receive special education programming at Freedom Elementary School; eighteen students at Madison Elementary School; and forty two students in kindergarten through grade eight at the Kenneth A. Brett School. SAU wide twelve students receive services at Kennett Middle School while forty one students receive services at Kennett High School, A group of forty nine students across SAU 13 receive accommodations and supports under Section 504 making it possible for these students to access and participate in their educational program. Students receive services to support English language acquisition. In addition to services within our districts and SAU 9 schools, approximately fifty nine families have chosen to homeschool their children. Several students are enrolled at the Robert Frost Charter School in North Conway and five students with significant disabilities attend highly specialized programs outside of our local districts.

While continuing to provide high quality services to students, our focus continues to look at ways to improve our delivery of services while improving outcomes for all students. To that end, these initiatives have been the focus of our work this year.        

Realignment of Medicaid delivery to follow changes in regulations. Updating all Section 504 paperwork, streamlining the process and providing training to all responsible staff. Clarifying and streamlining the IEP process to reduce paperwork and support timelines. Collaborative efforts with SAU 9 to improve academic interventions. Continued training of paraprofessionals utilizing the Master Teacher training modules. Utilizing the WIDA framework for ELL students so that best practices in English language acquisition are established. Increasing consultant time for low incidence population students to provide expertise to staff while providing needed intervention for students. Curriculum Development in Reading/Language Arts and Mathematics to follow the newly developed K-8 Competencies as provided by the NH Department of Education.

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On behalf of Student Services, I would like to thank our school boards in Freedom, Madison and Tamworth, the citizens and taxpayers in each community and our administration, faculty, staff and parents for their commitment and support to the education of all students. Respectfully submitted,

Maria M, Dreyer Director of Student Services

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SECTION 504 OF THE REHABILITATION ACT OF 1973 Any student who is currently physically or mentally impaired to an extent that there is substantial limitation to a major life function, or is suspected of being physically or mentally impaired, but is not disabled under the Individuals with Disabilities Education Act (IDEA), should be referred to the 504 coordinator, Maria Dreyer, Director of Student Services, for identification, evaluation and placement. The coordinator will evaluate district programs and practices on discrimination, in accordance with law. He/she shall submit such assurances of compliance as are required by law. CHILD FIND OBLIGATION The school district directs that all reasonable efforts be made to identify unserved students of this district with disabilities who are eligible for special education and/or related services. A free, appropriate public education shall be offered to each child determined to be in need of special education and/or related services. To the maximum extent appropriate to the student's disability, a student with a disability shall be placed in a regular educational setting with nondisabled students and have access to the general education curriculum. NON-DISCRIMINATION POLICY STATEMENT It is the policy of School Administrative Unit #13, which encompasses the school districts of Freedom, Madison, and Tamworth, not to discriminate on the basis of race, color, religion, national origin, age, sex or disability, in its educational programs, activities or employment policies as required by Section 504 of the Rehabilitation Act of 1973, Provision of Title VI of the Civil Rights Act of 1964, the Age Discrimination Act of 1967, Title IX of the Education Amendments of 1972, the Education of All Handicapped Children Act of 1975, the Individuals with Disabilities Education Act of 1990, the Americans with Disabilities Act of 1992, and the Individuals with Disabilities Educational Improvement Act of 2008. No otherwise qualified student shall be denied solely by reason of his/her disability, participation in cocurricular, intramural or inter-scholastic activities or any of the services offered or recognitions rendered regularly to the students of this district. School Administrative Unit #13 has designated the following person to coordinate efforts to comply with these requirements. Inquiries, requests and complaints should be directed to: Maria Dreyer Director of Student Services School Administrative Unit #13 881A Tamworth Road Tamworth, NH 03886 (603) 323-5088

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Madison Elementary School: Principal’s Report What a difference a year makes! Last school year we were introducing multi-age classrooms to our school by starting with our grades ½ classes. This year we are fully implementing multi-age providing students with a student-centered approach to teaching that focuses on developing a community of learners who support each other and teachers who take learning deeper as they focus on meeting students’ needs. Multi-age looks different from classroom to classroom, but across our building you see teachers deeply connecting with students in cycles of two years. It doesn’t stop there, teachers are teaching in teams sharing their expertise with students and providing an environment for a variety of peer relationships to develop. Also this year, our school board supported a full-time guidance counselor. We were fortunate to access some Title I funds to cover the difference in cost, but we are most fortunate to have a consistent counseling program in place for students and families. Ms. Ackerly provides counseling for a wide range of topics and in a variety of settings as well as classroom lessons to promote mindfulness and how to positively impact others through the “Bucket Filling” program. She is also a resource for staff and parents as we work to best support students. As we have transitioned to the 2016-17 school year, our theme is dedicated to creating and sustaining a Healthy Community. It is broken down into three parts: mind, body, and spirit. Teachers and staff have been working with students to develop this theme in their everyday classrooms and beyond. We are a community who seeks to build each other up and celebrate our successes together. We celebrate throughout the year, but have begun monthly School Assemblies as an opportunity to get together to do so as well. This year we have celebrated our Jump Rope Club, Music Program, Community Service, and classroom accomplishments.

Our school and Madison Recreation program were recognized this fall by Memorial Hospital for the efforts to promote healthy living. We received Gold Status as a 5210 Partner in Health. This is due to the commitment of Ms. Bartlett and Mr. Lane, on behalf of our Wellness Committee, to provide opportunities for students that increase their activity and decrease their consumption of unhealthy foods.

In addition to the hard work that teachers do each day to instruct children and guide them to success, our staff has undertaken many opportunities for growth themselves. Teachers spent time over the summer meeting in teams and with a mentor teacher to prepare for multi-age classrooms and the new Reader’s & Writer’s Workshop Instructional Models. This has carried over throughout this year as teachers meet on their own time and on Delayed Openings. We have 11 teachers who are taking part in a UNH Learning Through Teaching course that is focusing on the improvement of reading and writing instruction. Our paraprofessionals are taking part in a series of webinar trainings provided by North Country Education Services and Master Teacher. For a second year, we have a group of teachers taking part in the NH Universal Design for Learning Academy. These eight teachers are focusing on providing all students with access to curriculum through a variety of means and representations to engage them in their learning. The list of activities continues on as 18

teams, groups, and individuals pursue expanding their knowledge and skills as they seek to meet their professional goals. As you can see, we have a dedicated staff.

Throughout our building and grounds we have had a series of upgrades this year. Our bathrooms near the gymnasium were upgraded with new flooring and partitions. Mike Lane worked to provide our school with an outdoor amphitheater for students and teachers to use as an outdoor classroom. Our PTO purchased two picnic tables that were crafted by students at the K.A. Brett School for staff and classroom use. Outside, our garden flourished last spring and summer providing an opportunity for students to have hands-on experiences and studies. This winter we are replacing our boiler system with two new boilers for heating our building. The 2016-17 school year also saw the addition of a part-time custodian. The benefits of this added position are seen throughout our building as we are able to get more done and maintained each day and over vacations.

As we look ahead, students will enjoy our Winter Sports season through skiing and snowboarding at King Pine or snowshoeing the trails around our school. During these eight weeks, staff are either at the mountain, on the trails, or at school working in teams for planning units of study. In March we look forward to Read Across America Week when we take some to time to focus on the joys of reading and celebrating stories together. We also anticipate another great drama production, Mulan, performed by our Drama Club as directed by Ms. Flanigan, Ms. Shackford, and Ms. Walker. We all agree that the Fall 2016 performance of The Secret Garden by our 5th and 6th grade Drama Club members set the bar high as they really showed their growth and investment in telling a story. In early June we expect to be entertained again by our K-2 students in their annual play conducted by Ms. Walker and Ms. Flanigan. As you can see, our school provides opportunities for students to learn and grow in all areas. I am grateful to the staff for their remarkable efforts to support students to take risks and find success as we grow together as a Healthy Community. Sincerely,

Heather Woodward, Principal Madison Elementary School

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MADISON RECREATION Annual Report MADISON ELEMENTARY SCHOOL July 1, 2015 – June 30, 2016 Prepared by: C. Michael Lane

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MADISON RECREATION Enhancing the quality of life for the residents of Madison The Madison Recreation Department is located inside the Madison Elementary School, 2069 Village Road, Madison New Hampshire and is a subsidiary of the Madison School District. Our facility includes all the amenities within the boundaries of the school property, including a state of the art office/classroom where children meet each day before school and after school in a friendly, creative, nurturing environment. Outside, the playground is a great resource while inside the gymnasium, is used for interscholastic sports and other activities. The other outside facilities which are used by the Department are located at the beautifully maintained, Burke Field. The Recreation Department enjoys using Burke Field for all its summer recreation programs as well as softball games and soccer games. The Madison Recreation Supervised Summer Playground Program experienced substantial growth for the third year in a row this year and was highly successful in great part due to our exceptional returning staff comprised of veterans Kim Coleman, Abby Olds and Nathan Arnold. Continuity within the “Cast” is paramount to the success of the program as the participants look forward to their return each year. A total of fifty children/families took advantage of this wonderful program last year. Several families utilized the new payment plan which was implemented to ease the burden of the total cost of the program. During the six week program we once again traveled to White Lake State Park where we swam, built sand castles and played on the climbing apparatus. We took several field trips to local area attractions and spent countless hours at Burke Field playing games and creating masterpieces with arts & crafts activities. When it was too wet or rainy to be outside, we moved indoors to the James Noyes Gymnasium at the school, where we played games and watched a movie or two. Occasionally while inside, we were once again treated to a pizza lunch provided to us by Madison’s Community Market!

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During the 2015/2016 school year, Madison Recreation provided an interscholastic sports program which is offered to various ages of students, depending on the sport. A large percentage of the Madison Elementary School students participate in this program each year. In the fall co-ed soccer is offered and was coached by Dave Caputo and Cheryl Brooks while Sarah Demartino once again coached the K, 1 & 2 soccer program. The MES 3-4 Soccer Team was coached by George Cole. During the winter months the students in grades 3, 4, 5 & 6 play basketball which is also divided into several teams consisting of girl’s grades 5–6, coached by Deb Parsons, Bill Arnold and Ed Gariety. The girl’s grades 3-4 team was coached by Dave Caputo. The boy’s 5-6 team was coached by Karl Ogren and the boys 3-4 team was coached by Mike Parsons. During the spring, Madison Recreation offers softball and track & field to its students. Again this year, softball was coached by Ed Gariety and Bill Arnold with assistance by Linda Dockham. The track & field program was coached by Terry Ballou with assistance by Dave Freedman. All coaches who volunteer their time present our youth with valuable everyday lessons in teamwork and sportsmanship, as well as with a little luck, learning their sport and most of all having fun. Without these wonderful committed volunteers our youth wouldn’t have the opportunity to compete, play and create lasting memories with each other. In addition to the sports programs, Madison Recreation offers several classes/activities open to all its students after the school academic day ends. A sample of some of these activities includes Karate, taught by Lucas Brown & Hannah, Legos, taught by Ken Eckhardt and several offerings from community members outside the school. Once again this year an adult selfdefense class for women was offered. This was a 4 hour program which was taught by our wonderful partners at Kwoon Karate.

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In the spring “Be Our Guest” was back with another fantastic event. This event was sponsored by Madison Recreation and the Madison Elementary School with enormous support from Ann Bartlett, Holly Hawkins and of course our leader, Heather Woodward. “Be Our Guest to the Oscars” was held and was a smashing hit. With the help of the students who created center pieces and other decorations, the James Noyes Gymnasium was transformed into a beautiful Black Tie Event. The hallways leading to the event were decorated with spot lights and even George Clooney paid us a visit (kidding of course, it was our mannequin). The tables each had Oscars as center pieces and lights hung from the ceiling illuminating the entire space. A delicious meal of hamburgers, cheeseburgers, salad and ice cream for dessert was served. The event was Magical and the reviews were spectacular. This year’s Be Our Guest Event is already in the planning stages. Back by popular demand, the fifth Fall Festival was held in October. Madison Recreation, Madison Elementary School Wellness Committee and the Madison Garden Club with the support from the student body and faculty, partnered together to present the 2015 Fall Festival. An evening of fine dining and entertainment was enjoyed by all. The students participated in an after school program carving pumpkins with the help of several volunteers as well as the Madison Garden Club. The students also made apple crisp and prepped the food which would be served for dinner. It is important to note that at each Be Our Guest Event and Fall Festival Event the students take on the role of waiters and waitresses and are taught how to work the dining room. Entertainment in the evening was once again provided by storyteller Ed Fayle who took center stage. With lights and decorations created by the students, the James Noyes Memorial Hall was transformed into a magical dining experience for our guests. August saw Madison Rec. spearhead the transformation of the sloped area behind the gym outside behind the school. This slope was transformed in our very own amphitheater with the help of many wonderful volunteers and local businesses. I would like to give special thanks to the entire Woodward Family. Without their support, expertise and hard labor this project would not have been able to be completed and wouldn’t look nearly as beautiful as it does today. MES custodians Ken Eckhardt and Keith Babb were key to the completion of this project and Eddie Davidson of E & R Excavation was instrumental to the initial landscaping and excavation of the slope.

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Amphitheater In closing, it is important to give thanks to the residents of Madison for their continued support of the Madison Recreation Department. I would like to express my sincere gratitude to the always supportive MES School Board, Superintendent Lou Goscinski for his enthusiasm with everything Madison Rec. does. Special kudos to Principal Heather Woodward for her vision and willingness to allow Madison Rec.to create and transform Madison Elementary School into a Magical learning place and of course play space. Our halls are filled with wonder thanks to her. Special thanks to the entire faculty and staff of Madison Elementary School for their continued support of all our programs, especially Holly Hawkins and my wonderful partner Ann Bartlett. Their support is overwhelming and their energy is necessary for the program success. The M.E.S. custodial staff of Ken Eckhardt and Keith Babb as well as our fearless Madison Rec. bus driver, Ian Moss, is all invaluable to the Rec. program. The staff of the Madison Highway Department continually goes above and beyond to help out whenever asked. Special thanks to local businesses Silver Lake Hardware and the Community Market, who once again through their generosity and goodwill made for a successful fun year. Madison Rec. is a team effort and the success of all our programs would not be possible without the help and support of all these people.

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MADISON SCHOOL DISTRICT GOVERNMENTAL FUNDS BALANCE SHEET - UNAUDITED * MADISON SCHOOL DISTRICT June 30, 2014 GOVERNMENTAL FUNDS BALANCE SHEET - UNAUDITED * June 30, 2016

General

Grants

ASSETS General Cash and cash equivalents $ 273,637 Accounts receivable $ ASSETS Interfund receivable $ Cash and cash equivalents $ 112,949 Intergovernmental receivable $ 12,027 Accounts receivable Other receivables $ Interfund receivable $ (25,183) Total Assets $ 285,664 Intergovernmental receivable $ 5,974 Other receivables $ 70,822 LIABILITIES AND FUND BALANCES Total Assets $ 164,561 Current Liabilities: Interfund payables $ 54,496 LIABILITIES AND FUND BALANCES Intergov't payables $ Current Liabilities: Deferred Revenue $ Interfund payables $ Other payables $ 35,849 Intergov't payables Total Current Liabilities $ 90,345 Deferred Revenue Other payables $ 7,080 Fund Equity: Payroll Deductions Reserve for encumbrances $ 9,442 Total Current Liabilities $ 7,080 Reserve for Special Purposes $ 124,861 Unreserved fund balance $ 61,016 Fund Equity: Total Fund Equity $ 195,319 Reserve for encumbrances $ 27,629 Reserve for Special Purposes $ 18,320 TOTAL LIABILITY & FUND EQUITY $ 285,664 Unreserved fund balance $ 111,532 Total Fund Equity $ 157,481 TOTAL LIABILITY & FUND EQUITY

$

$ $ $ $ $ $ $ $$ $ $ $

164,561

Grants

Total Governmental Funds Total Governmental Funds $ 273,637 $ $ 71,233 $ 112,949 $ 49,267 $ $ $ 8 $ 394,137 $ 22,977 $ 70,822 $ 206,756 71,234 66,604 24,961 36,019 314 198,818 41,403 7,557 9,442 49,274 124,861 61,016 195,319 27,629 18,320 394,137 111,532 157,481 206,755

$ $ $ $ $ $ $ $ $

66,604 24,961 83 314 91,648 41,403 222

$ $ $ $ $ $

16,738 87 16,825

$

255

$ $ $ $ $ $ $$ $ $

41,939 91,648-

$ $

255

$ $ $

-

$ $ $

16,825 -

$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $$ $ $

$

41,939

$

255

$

*NOTE: Balance sheet as reported on the MS25 to the NH Dept of Education.

*NOTE: Balance sheet as reported on the MS25 to the NH Dept of Education. 26

71,233 20,415 32,146 91,648 9,793 41,939

Other Governmental Funds Other Governmental Funds $ $ $ $ $ 16,825 $ $ $ (6,955) $ 16,825 $ 7,210 $ $ 255

Advisory Budget Committee Report Madison School District 2017 The Advisory Budget Committee (“the Committee”) was created by Town Meeting in 1991. The Committee consists of five members elected from the general public and one member each appointed by the Selectmen and the School Board. The Committee is charged with responsibility to review the budgets of both the Town and the School, including the Capital Improvement Plans, and to inform the decision making of the towns’ voters. The Committee is required to review and comment upon all money-related warrant articles and to attend the Town and School Board budget hearings and to respond to inquires from the public. We thank the School Board and staff for their assistance to the Committee in understanding the varied aspects of local and state school/educational processes involved in the development of their budget. The following reflects the Advisory Budget Committee recommendations for the Madison School District budget and warrant articles:

ARTICLE II: Shall the School District raise and appropriate as an operating budget, not including appropriation by special warrant articles and other appropriations voted separately, the amounts set forth on the budget posted with the warrant or as amended by vote of the first session, for the purposes set forth therein, totaling $6,180,193. Should this article be defeated, the default budget shall be $6,233,926 which is the same as last year, with certain adjustments required by previous action of the School District or by law or the governing body may hold one special meeting, in accordance with RSA 40:13, X and XVI, to take up the issue of a revised operating budget only. The Budget Committee recommends this appropriation 6-0. ARTICLE III: Shall the voters of Madison School District adopt a school administrative unit budget of $705,717 for the 2017-2018 school year in which $239,728 is assigned to the school budget of this district? The Budget Committee recommends this appropriation 6-0. This year’s adjusted budget of $697,703 with $236,935 assigned to the School District budget will be adopted if the article does not receive a majority vote of all the district voters voting in this administrative unit.

ARTICLE IV: To see if the School District will vote to approve the cost items included in the Collective Bargaining Agreement reached between the Madison School Board and the Madison Employee’s Association which calls for the following increases in salaries and benefits at the current staffing levels:

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Year 2017-2018 Year 2018-2019 Year 2019-2020 Year 2020-2021

Estimated Increase $53,354 $79,375 $77,833 $82,978

and further to raise and appropriate $53,354 for the 2017-2018 fiscal year, such sum representing the additional costs attributable to the increase in salaries and benefits required by the new agreement over those that would be paid at current staffing levels. The Budget Committee recommends this appropriation 6-0.

ARTICLE V: To see if the School District will vote to raise and appropriate the sum of $8,680 to be added to the previously established Bus Capital Reserve Fund. The Budget Committee recommends this appropriation 6-0.

ARTICLE VI: To see if the School District will vote to raise and appropriate the sum of $59,000 to be placed in the Building Capital Reserve Fund previously established for the purpose of capital repairs. The Budget Committee recommends this appropriation 6-0. ARTICLE VII: To see if the School District will vote to raise and appropriate the sum of $25,000 to be placed in the capital reserve fund previously established for the purpose of educating educationally disabled children. The Budget Committee recommends this appropriation 6-0.

Conclusion

The Committee specifically focused on some items that will continue to require close attention. Those are:  The student population of the Madison School is 132 with 18 students requiring special education. The Special Education budget represents approximately $1M of the total $6M budget.  The cost of school employee health insurance and retirement continues to rise and are the second highest expenses within the school budget (salary costs are #1).  The student population has steadily decreased over the past seven years but the budget has steadily increased over the past five years.  School bus ownership, replacement, and maintenance should be studied for efficiencies and cost.

The Advisory Budget Committee diligently reviewed all of the school’s spending and proposed spending and held thoughtful and public deliberations before reaching the recommendations. Your Advisory Budget Committee is: Chairman Bill Lord, Vice-Chairman Hersh Sosnoff, members Nicole Nordlund, Jeff Balough, Ron Force; additionally Selectmen Representative John Arruda, and School Board Representative Cheryl Littlefield. 28

GRZELAK AND COMPANY, P.C. Certified Public Accountants

Members – American Institute of CPA’s (AICPA) Member – AICPA Government Audit Quality Center (GAQC) Member – AICPA Private Company Practice Section (PCPS) Members – New Hampshire Society of CPA’s

P.O. Box 8 Laconia, New Hampshire 03247-0008 Tel (603) 524-6734 [email protected]

To the School Board (Governance) Madison School District Madison, New Hampshire We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Madison School District for the year ended June 30, 2015. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards (and, if applicable, Government Auditing Standards and OMB Circular A-133), as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter to you dated June 30, 2015. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings

Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by Madison School District are described in the Notes to the financial statements. As described in Notes to the financial statements, the District adopted Governmental Accounting Standards Board Statement No. 68 – Accounting and Financial Reporting for Pensions. As a result the District is required to report its proportionate share of the net pension liability, deferred outflows of resources, and deferred inflows of resources related to pensions, pension expense, and information about the fiduciary net position of the New Hampshire Retirement System, (NHRS) a Cost-Sharing Multiple Employer Defined Benefit Pension Plan. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the Statement of Activities – Government-Wide Financial Statements. We noted no transactions entered into by the governmental unit during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the Madison School District’s Statement of Net Position financial statements (related footnote) were:  

Actuarial Valuation of Post-Employment Benefits under GASB 45. Proportionate Share of NHRS Net Pension Liability.

Management’s estimate of the valuation of OPEBs is based on an actuarial valuation. We evaluated the key factors and assumptions used to develop the valuation in determining that it is reasonable in relation to the financial statements taken as a whole. The estimate of the proportionate share of net pension liability of the NHRS is based the district’s current percentage of contributions to the system. The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. 29

Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.

Disagreements with Management For purposes of this letter, professional standards define a disagreement with management as a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations We have requested certain representations from management that are included in the management representation letter dated as of the report date and updated if applicable.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the governmental unit’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the governmental unit’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Information We applied certain limited procedures to the Required Supplementary Information in the Table of Contents, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. This information is intended solely for the use of the School Board and management of the Madison School District and is not intended to be and should not be used by anyone other than these specified parties. Very truly yours,

Grzelak and Co., P.C. GRZELAK & COMPANY, P.C., CPA’s Laconia, New Hampshire January 15, 2016

30

Madison School District Tax Impacts of Proposed Budget Warrant Articles 2017-2018

2016 ARTICLE NUMBER II III IV V VI VII

ARTICLE DESCRIPTION OPERATING BUDGET MADISON PORTION SAU 13 CBA BUS CAP RES BUILDING REPAIRS CAP RES ED. DISABLED CHILDREN ED. CAP RES LED LIGHTING UPGRADE

TOTAL

2017-2018 SCHOOL BOARD PROPOSED $6,180,193 $239,728 $53,354 $8,680 $59,000 $25,000

$6,565,955

VOTED APPROPRIATIONS 2016-2017

CHANGES

$6,061,499 $237,419 $0 $27,000 $0 $0 $3,000

$118,694 $2,309 $53,354 ($18,320) $59,000 $25,000 ($3,000)

$0.252 $0.005 $0.113 ($0.039) $0.125 $0.053 ($0.006)

$6,328,918

$237,037

$0.504

NOTES THE TAXRATE IMPACTS ARE CALCULATED WITHOUT REGARD TO PROJECTED REVENUES TOTAL ASSESSED VALUATION AS OF 10/13/2016 OF $470,517,133 WAS USED FOR CALCULATION OF PROJECTED TAX RATE IMPACTS. ACTUAL CALCULATIONS MAY VARY.

31

TAX IMPACT OF CHANGES PER $1000

MADISON SCHOOL DISTRICT General Fund, Grant Fund, & Food Service Revenue Projections 2017-2018

Description Current Appropriation Tuition Other Other Local Adequacy Aid Catastrophic Aid Medicaid Distribution Total General Fund

2015-2016 Receipts

2016-2017 Budget

2017-2018 Proposed

Dollar Difference

5,176,108 6,456 40,790 578,240 88,050 55,854 5,945,498

5,353,987 8,000 26,500 464,415 137,946 40,000 6,030,848

5,399,067 5,000 37,000 561,180 137,946 40,000 6,180,193

45,080 (3,000) 10,500 96,765 0 0 149,345

Title I Grant Title II Grant Recreation REAP Grants Other Local Grants Total Special Revenue Fund

47,293 15,187 20,879 20,110 0 103,469

50,000 9,700 10,000 14,000 0 83,700

52,000 13,000 0 0 0 65,000

2,000 3,300 (10,000) (14,000) 0 (18,700)

Food Sales Other Local Child Nutrition - Federal Child Nutrition - State Transfer From General Fund Total Food Service Fund

29,311 36,310 46,848 126 17,222 129,817

26,000 32,600 45,000 1,000 9,500 114,100

30,000 40,041 42,000 500 15,000 127,541

4,000 7,441 (3,000) (500) 5,500 13,441

6,178,784

6,228,648

6,372,734

Grand Total

32

144,086

33

34

$44,350.09 $2,492,230.05

Less Rec New Less Sped/Rec

Prepared by Jim Curran/Updated by C. Bates Data For Annual Reports

145 125 21 35.22

$991,817.00 $2,536,580.14

Less Special Education New Total Less SPED

Middle & High Students Elementary Students Staff (teachers/para/Aid) ALL staff

$6,180,193.25 $335,851.16 $874,827.00 $1,225,721.00 $175,440.00 $39,956.95 $3,528,397.14

2017 Proposed

Year Total Proposed/approved (w/out SAU) Less transportation Less Conway Middle Less Conway High Less Conway Bond Less School Board Total Elementary

162 134 21 34.21

$41,936.00 $2,181,969.00

$843,663.00 $2,223,905.00

$5,861,092.00 $275,827.00 $809,808.00 $1,469,660.00 $193,235.00 $44,994.00 $3,067,568.00

167 135 22.5 35.41

$43,060.00 $2,391,608.88

$582,588.92 $2,434,668.88

$5,664,993.00 $282,231.00 $718,200.00 $1,397,036.00 $205,253.00 $45,015.20 $3,017,257.80

170 144 24 36.91

$23,980.00 $2,356,755.80

$691,280.00 $2,380,735.80

$5,513,097.00 $201,609.00 $830,765.00 $1,146,124.00 $217,568.00 $45,015.20 $3,072,015.80

173 157 25 38.41

$0.00 $2,401,011.46

$623,247.34 $2,401,011.46

$5,678,978.00 $206,657.00 $871,584.00 $1,309,776.00 $224,480.00 $42,222.20 $3,024,258.80

150 156 26 40.31

$0.00 $2,532,265.34

$641,096.00 $2,532,265.34

$5,604,164.34 $232,776.00 $743,380.00 $1,176,320.00 $235,352.00 $42,975.00 $3,173,361.34

2015 Approved 2014 Approved 2013 Approved 2012 Approved 2011 Approved

updated on 1_09_17

145 132 23 37.62

$43,555.00 $2,356,042.20

$905,465.00 $2,399,597.20

$6,061,499.00 $311,498.85 $641,708.00 $1,574,366.00 $188,907.00 $39,956.95 $3,305,062.20

2016 Approved

Six Year Budget Comparison

(5) (24) (3) (3)

$43,555.00 ($176,223.14)

$264,369.00 ($132,668.14)

$457,334.66 $78,722.85 ($101,672.00) $398,046.00 ($46,445.00) ($3,018.05) $131,700.86

-3.33% -15.38% -11.54%

-6.96%

41.24% -5.24%

8.16% 33.82% -13.68% 33.84% -19.73% -7.02% 4.15%

-3.33% -19.87% -19.23% -12.63%

-1.58%

54.71% 0.17%

10.28% 44.28% 17.68% 4.20% -25.46% -7.02% 11.19%

Dollar Diff over % Diff over % Diff over prior 6 years 6 years 7 years

35

$6,180,193

$6,061,499 *

$141,333

$5,920,166

$1,269,939 $2,404,981 $904,950 $57,355 $300,211 $112,206 $39,957 $195,262 $314,688 $311,117 $9,500

2016-2017 Budget

* Note: Excludes Bus ($27,000) and LED ($3,000) Warrant Articles

Grand Total Budget

$142,632

$6,037,562

General Fund Total

Food Services

$1,352,558 $2,275,988 $991,817 $54,844 $329,800 $117,230 $39,957 $207,309 $317,207 $335,851 $15,000

Regular Education SAU # 9 Tuition Special Education Co-Curricular Student Support Services Media & Curriculum Development School Board Building Level Administration Building Operations Transportation Fund Transfer Food Service

Description

Board Approved 2017-2018

$5,861,092

$128,548

$6,960,797

$1,144,398 $2,472,703 $844,166 $5,007 $280,022 $108,466 $44,995 $201,837 $299,958 $276,492 $9,500

2015-2016 Budget

Madison School District Proposed Budget 2017-2018

$6,069,657

$128,527

$5,886,714

$1,223,024 $2,472,703 $860,609 $49,034 $277,425 $106,910 $32,079 $184,291 $288,503 $382,330 $9,806

2015-2016 Expended

$5,457,374

$117,140

$5,328,147

$1,101,845 $2,320,490 $720,926 $49,597 $250,829 $104,882 $28,092 $177,641 $301,955 $265,171 $6,719

2014-2015 Expended

$118,694

$1,298

$117,396

$82,619 ($128,993) $86,867 ($2,510) $29,589 $5,024 $0 $12,046 $2,519 $24,734 $5,500

2017/2018 vs 2016/2017 Dollar Difference

1.96%

0.92%

1.98%

6.51% -5.36% 9.60% -4.38% 9.86% 4.48% 0.00% 6.17% 0.80% 7.95% 57.89%

2017/2018 vs 2016-2017 Percent Difference

36

Account 01.1100.110.011 01.1100.110.067 01.1100.110.069 01.1100.110.076 01.1100.110.077 01.1100.110.078 01.1100.111.042 01.1100.120.076 01.1100.160.067 01.1100.160.069 01.1100.160.077 01.1100.170.069 01.1100.170.077 01.1100.170.078 01.1100.211.069 01.1100.211.077 01.1100.211.078 01.1100.212.077 01.1100.220.011 01.1100.220.042 01.1100.220.067 01.1100.220.069 01.1100.220.076 01.1100.220.077 01.1100.220.078 01.1100.232.042 01.1100.232.069 01.1100.232.076 01.1100.232.077 01.1100.250.011 01.1100.250.067 01.1100.250.069 01.1100.250.077

Description Art Teacher salary Music Teacher Salary PE Teacher Salary Sub Coordinator - Salary Teacher Salaries Para Professional Salaries Retirement Payments Substitute Teacher Wages LONGEVITY - MUSIC LONGEVITY - PE LONGEVITY - TEACHERS HEALTH STIPEND-PE Health Stipend - Teachers Health Stipend - Para HEALTH INS - PE HEALTH INS - TEACHERS HEALTH INS - PARAS Dental Insurance FICA - ART FICA - Early Retirement Prog FICA - Music FICA Physical Ed FICA - Substitute Teachers FICA Teachers FICA - Para Professionals Retirement Teachers RET- PHYSICAL ED RETIREMENT, SUB COORD RETIREMENT, TEACHER UNEMPLOYMENT - ART UNEMPLOYMENT - MUSIC UNEMPLOYMENT - PE UNEMPLOYMENT - TEACHERS

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE 15,122.40 16,537.20 15,897.20 15,897.00 15,009.79 (1,414.80) (8.55) 21,746.80 21,746.80 21,106.80 21,015.53 20,378.30 45,645.00 45,645.00 44,045.00 44,045.00 42,445.00 2,000.00 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 100.00 595,356.75 622,364.00 558,373.00 601,112.43 559,930.88 (27,007.25) (4.33) 46,630.20 29,572.75 27,858.13 27,309.66 44,172.96 17,057.45 57.67 61,827.71 33,962.75 37,672.50 23,475.00 25,000.00 27,864.96 82.04 22,500.00 22,500.00 22,500.00 39,836.39 15,193.00 2,200.00 1,650.00 1,650.00 1,650.00 1,650.00 550.00 33.33 1,300.00 1,300.00 1,300.00 1,300.00 1,300.00 6,250.00 9,750.00 9,750.00 9,750.00 9,400.00 (3,500.00) (35.89) 500.00 500.00 13,015.52 15,216.59 14,836.31 14,708.14 14,212.50 (2,201.07) (14.46) 7,517.26 4,668.16 4,623.93 1,208.33 7,517.26 19,381.82 17,994.49 23,340.78 16,422.62 15,168.02 1,387.33 7.70 198,674.78 150,757.81 130,385.98 158,023.90 95,786.37 47,916.97 31.78 26,167.08 24,291.48 22,169.48 19,846.96 1,875.60 7.72 966.36 495.59 851.95 1,156.86 1,265.10 1,360.94 1,216.26 1,148.21 (108.24) (8.55) 4,901.94 2,598.15 2,881.95 1,795.84 1,912.50 2,303.79 88.67 1,831.93 1,789.86 1,740.90 1,733.93 1,685.08 42.07 2.35 3,629.54 3,629.54 3,468.89 3,085.07 2,975.91 1,721.25 1,721.25 1,721.25 3,130.32 1,239.04 47,736.27 49,574.21 44,648.73 45,059.26 42,710.11 (1,837.94) (3.70) 4,142.28 2,262.32 2,476.18 2,034.69 3,302.69 1,879.96 83.09 6,900.60 1,594.00 250.72 3,540.00 6,900.60 8,149.65 7,356.28 7,105.56 7,105.54 6,194.25 793.37 10.78 156.67 141.67 103,897.52 99,130.61 89,181.57 95,713.41 77,904.69 4,766.91 4.80 151.76 151.76 151.76 151.76 151.20 137.74 135.67 151.76 151.76 151.20 244.56 203.07 1,821.12 1,972.88 1,814.40 2,977.29 2,341.40 (151.76) (7.69)

Madison School District Proposed Budget 2017-2018

37

01.1100.560.102 01.1100.561.102 01.1100.561.103

Account 01.1100.250.078 01.1100.260.011 01.1100.260.067 01.1100.260.069 01.1100.260.077 01.1100.260.078 01.1100.330.120 01.1100.430.118 01.1100.430.138 01.1100.610.011 01.1100.610.023 01.1100.610.061 01.1100.610.068 01.1100.610.080 01.1100.610.081 01.1100.610.083 01.1100.610.132 01.1100.641.023 01.1100.641.061 01.1100.641.067 01.1100.641.080 01.1100.641.082 01.1100.650.138 01.1100.739.058 01.1100.739.067 01.1100.739.069 01.1100.739.132 01.1100.739.138 01.1100.810.101

Description UNEMPLOYMENT- PARA WORKERS COMP - ART WORKERS COMP - MUSCI Workers Comp Physical Ed Workers Comp Teachers Workers Comp Para Special Program Fees Equipment Maint/Repairs Computer Maint/Repairs Art Materials Language Arts Materials Math Materials SUPPLIES, MISC Science Materials Soc Studies Materials General Supplies Grades K-6 Materials Language Arts Books Math Books Music Books Science Books Soc Studies Periodicals Computer Software Audio Visual Equipment Music Equipment PE Equipment Furniture/Equipment Computer Equipment Membership Dues Regular Education Debt Obligation-Tuition Middle School Tuition High School Tuition

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE 445.60 259.15 302.40 192.00 382.75 186.45 71.94 74.10 74.10 117.34 114.64 111.51 69.64 73.87 2.70 2.35 232.48 232.48 222.19 146.84 92.04 2,992.69 3,253.92 2,946.54 2,040.65 2,173.23 (261.23) (8.02) 265.32 144.91 160.82 95.91 211.61 120.41 83.09 5,500.00 5,500.00 1,500.00 1,441.00 1,373.85 11,500.00 11,500.00 11,500.00 10,628.19 9,691.89 15,500.00 14,900.00 14,900.00 14,940.00 15,118.00 600.00 4.02 1,400.00 1,400.00 1,400.00 664.50 1,495.65 2,500.00 2,800.00 2,300.00 2,296.24 2,832.55 (300.00) (10.71) 3,500.00 3,500.00 3,665.00 3,633.56 3,851.81 1,000.00 1,000.00 1,000.00 74.99 1,000.00 450.00 450.00 441.57 313.40 550.00 122.22 400.00 400.00 300.00 304.70 10,350.05 10,350.05 10,350.05 3,112.41 8,152.12 2,000.00 1,939.00 2,000.00 2,333.61 748.67 61.00 3.14 3,000.00 3,000.00 1,235.00 1,106.39 928.43 2,500.00 1,000.00 2,000.00 2,000.19 1,500.00 150.00 275.00 275.00 274.95 185.00 274.95 1.00 1.00 1.00 100.00 250.00 (150.00) (60.00) 2,200.00 2,500.00 3,100.00 1,116.95 3,133.35 (300.00) (12.00) 1,000.00 1,063.17 850.96 250.00 1.00 1.00 249.00 24,900.00 350.00 350.00 315.00 322.41 3,725.00 3,725.00 3,600.00 3,799.52 4,983.61 9,000.00 15,000.00 6,000.00 3,785.79 16,771.98 (6,000.00) (40.00) 200.00 200.00 116.00 75.00 80.00 1,352,558.14 1,269,938.74 1,144,398.45 1,223,023.79 1,101,845.48 82,619.40 6.51 175,440.00 188,907.00 193,235.00 193,235.00 205,254.00 (13,467.00) (7.12) 874,827.00 641,708.00 809,808.00 809,808.00 718,200.00 233,119.00 36.32 1,225,721.00 1,574,366.00 1,469,660.00 1,469,660.00 1,397,036.00 (348,645.00) (22.14)

Madison School District Proposed Budget 2017-2018

38

01.1400.110.072 01.1400.220.072 01.1400.231.072 01.1400.232.072

01.1210.110.079 01.1210.110.082 01.1210.160.079 01.1210.160.082 01.1210.170.079 01.1210.170.082 01.1210.211.079 01.1210.211.082 01.1210.220.079 01.1210.220.082 01.1210.232.082 01.1210.250.079 01.1210.250.082 01.1210.260.079 01.1210.260.082 01.1210.323.120 01.1210.330.100 01.1210.563.109 01.1210.610.082 01.1210.610.120 01.1210.641.082 01.1210.650.082 01.1290.110.135 01.1290.220.135 01.1290.232.135 01.1290.250.135 01.1290.260.135

Account

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE Description SAU #9 Tuition 2,275,988.00 2,404,981.00 2,472,703.00 2,472,703.00 2,320,490.00 (128,993.00) -5.36 SpEd PARA PROFESSIONALS 92,533.41 113,809.11 108,218.91 108,028.57 94,776.31 (21,275.70) (18.69) SpEd Teacher Salaries 89,049.20 105,990.00 102,790.00 101,078.62 99,590.00 (16,940.80) (15.98) LONGEVITY - PARA 3,900.00 1,300.00 1,300.00 1,300.00 1,300.00 2,600.00 200.00 LONGEVITY - TEACHERS 2,200.00 2,950.00 2,950.00 2,950.00 2,950.00 (750.00) (25.42) HEALTH STIPEND 7,756.02 15,574.89 10,336.31 9,174.50 13,768.29 (7,818.87) (50.20) HEALTH STIPEND 5,757.76 5,858.30 5,668.16 5,587.25 5,589.43 (100.54) (1.71) Health Insurance 62,026.27 57,580.21 55,325.51 52,904.50 49,375.95 4,446.06 7.72 HEALTH TEACHERS 9,690.91 8,997.25 8,643.95 8,211.44 6,719.35 693.66 7.70 FICA PARA 7,970.49 9,997.33 9,144.78 8,277.07 7,629.33 (2,026.84) (20.27) FICA Special Ed Teachers 6,770.78 8,789.65 8,510.65 8,220.98 8,140.11 (2,018.87) (22.96) RETIREMENT, TEACHER 9,820.03 17,070.90 16,569.46 16,301.36 14,519.60 (7,250.87) (42.47) UNEMPLOYMENT - PARA 651.41 803.17 831.60 544.60 601.90 (151.76) (18.89) UNEMPLOYMENT - TEACHERS 303.52 303.52 235.20 503.38 374.95 WORKERS COMP - PARA 510.53 640.35 590.16 276.63 327.55 (129.82) (20.27) Workers Comp - Teacher 433.68 563.00 547.34 372.93 394.86 (129.32) (22.96) Occupational/Physical Therapist 66,690.00 58,468.00 54,642.75 50,568.34 44,399.68 8,222.00 14.06 Contracted Services 14,201.38 28,402.75 28,402.75 21,331.37 21,204.66 (14,201.37) (49.99) Out of District Tuition 604,500.00 467,000.00 424,192.00 462,073.58 342,824.28 137,500.00 29.44 SpEd Supplies 750.00 350.00 350.00 214.13 219.85 400.00 114.28 Testing Supplies 1,591.00 1.00 1.00 1,590.00 159,000.00 SpEd Books 1.00 1.00 1.00 SpEd Computer Software 200.00 500.00 500.00 18.99 (300.00) (60.00) ESY - SALARIES 3,665.00 3,665.00 2,184.00 5,011.50 3,665.00 ESY - FICA 208.37 281.00 163.76 382.58 208.37 ESY - RETIREMENT 636.24 468.00 342.22 695.82 636.24 ESY - UNEMPLOYMENT 71.75 ESY - WORKMAN'S COMP 39.02 Special Education 991,817.00 904,950.43 844,165.53 860,609.23 720,925.76 86,866.57 9.60 Co-curricular Salaries 3,000.00 3,000.00 2,200.00 1,800.00 1,800.00 FICA 229.50 229.50 168.30 131.48 128.92 RETIREMENT SUPPORT STAFF 64.62 33.50 32.30 RETIREMENT, TEACHER 520.80 455.10 226.56 156.70 141.60 65.70 14.43

Madison School District Proposed Budget 2017-2018

39

01.2120.110.031 01.2120.170.031 01.2120.211.031 01.2120.220.031 01.2120.232.031 01.2120.250.031 01.2120.260.031 01.2120.320.120 01.2120.610.031 01.2120.810.021 01.2130.110.077 01.2130.160.077 01.2130.170.077 01.2130.211.077 01.2130.220.077 01.2130.232.077

Account 01.1400.330.072 01.1400.610.083 01.1430.110.135 01.1430.220.135 01.1430.231.135 01.1430.232.135 01.1430.250.135 01.1430.260.135 01.1450.110.214 01.1450.120.214 01.1450.170.214 01.1450.220.214 01.1450.250.214 01.1450.260.214 01.1450.610.214 01.1450.810.214

2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE Description Co- Curricular Services 500.00 400.00 Co-curricular Supplies 600.00 600.00 600.00 443.95 928.99 SUMMER ENRICHMENT - WAGES 4,200.00 7,865.00 4,200.00 3,643.16 2,510.42 (3,665.00) (46.59) SUMMER ENRICHMENT - FICA 321.30 622.86 341.86 275.38 190.61 (301.56) (48.41) SUMMER ENRICHMENT - RETIREMENT 257.19 238.00 170.00 169.78 19.19 8.06 SUMMER ENRICHMENT - RETIREMENT 1,365.36 888.14 488.14 332.72 344.85 477.22 53.73 UNEMPLOYMENT 35.88 WORKERS COMP. 23.16 SALARIES, PERMANENT 35,484.05 34,119.28 32,494.55 32,494.55 35,082.00 1,364.77 3.99 REC. PROGRAM SALARIES SUMMER 600.00 957.50 600.00 600.00 (357.50) (37.33) HEALTH STIPEND 4,589.42 4,589.42 4,589.42 4,589.42 4,589.43 FICA 3,078.50 3,034.59 2,882.76 2,882.76 3,034.90 43.91 1.44 UNEMPLOYMENT 151.76 117.71 153.00 237.64 156.26 34.05 28.92 WORKERS COMP - REC 196.36 92.85 262.50 137.80 170.63 103.51 111.48 RECREATION SUPPLIES 250.00 544.75 564.95 370.01 26.78 (294.75) (54.10) DUES AND FEES 235.00 Co-curricular 54,844.24 57,354.70 50,006.66 49,033.85 49,596.73 (2,510.46) -4.38 Guidance Counselor Salary 47,321.30 29,001.25 26,791.20 27,273.92 25,831.20 18,320.05 63.16 HEALTH STIPEND 2,914.98 2,800.89 2,753.66 2,753.66 (2,914.98) (100.00) INSURANCE, HEALTH 25,908.55 25,908.55 FICA 3,620.08 2,446.14 2,256.55 2,297.13 2,186.73 1,173.94 47.99 RETIREMENT - GUIDANCE 8,214.97 8,214.97 UNEMPLOYMENT - GUIDANCE 151.76 151.76 151.20 179.83 193.28 WORKERS COMP - GUIDANCE 231.87 156.69 145.86 90.93 105.11 75.18 47.98 Achievement Testing 2,400.00 3,000.00 3,375.00 2,140.00 2,189.00 (600.00) (20.00) Guidance Supplies 200.00 200.00 200.00 167.50 196.99 Guidance Dues 510.00 510.00 510.00 315.00 308.00 Nurse Salary 54,367.00 54,367.00 52,767.00 52,767.00 51,167.00 LONGEVITY - NURSE 2,200.00 2,200.00 2,200.00 2,200.00 1,650.00 HEALTH STIPEND 500.00 500.00 500.00 500.00 500.00 HEALTH - NURSE 19,727.93 17,994.49 17,287.89 16,422.62 13,438.43 1,733.44 9.63 FICA NURSE 4,365.63 4,365.63 4,243.23 3,957.32 3,862.80 RETIREMENT - NURSE 9,820.03 8,864.05 8,613.33 8,613.27 7,479.01 955.98 10.78

Board Approved 2017-2018

Madison School District Proposed Budget 2017-2018

40

01.2210.110.045 01.2210.220.045 01.2210.231.045 01.2210.232.045 01.2210.240.017 01.2210.320.045 01.2210.321.045 01.2210.329.504 01.2210.580.015 01.2212.110.045 01.2212.220.045 01.2212.232.045 01.2220.110.077 01.2220.110.078

Account 01.2130.250.077 01.2130.260.077 01.2130.610.032 01.2130.739.032 01.2130.810.032 01.2140.320.120 01.2140.610.082 01.2150.110.082 01.2150.160.082 01.2150.211.082 01.2150.220.082 01.2150.232.082 01.2150.250.082 01.2150.260.082 01.2150.330.082 01.2150.330.120 01.2150.610.082 01.2190.300.120

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE Description UNEMPLOYMENT - NURSE 151.76 151.76 151.20 249.79 203.07 WORKERS COMP NURSE 279.63 279.63 271.79 175.85 186.44 Health Supplies 525.00 525.00 525.00 387.80 396.08 Equipment Maintenance 225.00 225.00 225.00 524.34 Nurse Dues 45.00 35.00 35.00 10.00 28.57 Psychological Services 19,603.78 46,207.00 44,290.00 44,497.82 42,060.34 (26,603.22) (57.57) Supplies 1.00 1.00 1.00 Speech Pathologist Salary 59,468.00 59,468.00 57,868.00 57,868.00 56,268.00 LONGEVITY - SPEECH 1,650.00 1,650.00 1,650.00 1,650.00 1,650.00 HEALTH 26,634.96 24,291.48 23,340.78 22,169.48 19,236.07 2,343.48 9.64 FICA SPEECH 4,675.53 4,675.53 4,553.13 4,144.84 4,090.94 RETIREMENT, TEACHER 10,610.08 9,577.19 9,326.47 9,326.47 8,201.16 1,032.89 10.78 UNEMPLOYMENT - SPEECH 151.76 151.76 151.20 259.16 203.07 WORKERS COMP SPEECH 299.48 299.48 291.64 228.04 242.28 PUPIL SERV, SPEECH 1,400.00 SPEECH CONTRACTED SERVICES 15,000.00 15,000.00 15,000.00 9,065.00 4,830.00 Supplies 500.00 561.00 500.00 465.00 (61.00) (10.87) ESOL SERVICES 10,440.00 10,440.00 6,735.00 Support Services 329,800.10 300,210.82 280,022.36 277,424.77 250,828.66 29,589.28 9.86 CURRICULUM DEV - WAGES 6,500.00 6,500.00 5,000.00 6,340.96 3,675.00 CURRICULUM DEV - FICA 497.25 497.25 382.50 466.53 276.08 CURRICULUM DEV - RET. SUPPORT 12.95 CURRICULUM DEVE - . RET TEACHERS. 1,128.40 986.05 783.50 904.96 435.42 142.35 14.43 Teacher Tuition Reimbursement 15,000.00 12,000.00 12,000.00 15,932.00 14,219.00 3,000.00 25.00 Improvement of Instruction 4,500.00 4,500.00 6,000.00 4,352.74 2,407.07 Curriculum Development 208.20 504 Services 500.00 500.00 500.00 481.18 489.69 Staff Travel Reimbursement 3,000.00 4,000.00 4,000.00 2,178.41 2,534.63 (1,000.00) (25.00) CURRICULUM IMPROVEMENT WAGES 1,650.00 FICA 121.61 RETIREMENT- TEACHERS 169.92 Educational Media Salary 46,186.00 44,838.00 43,238.00 43,238.00 41,638.00 1,348.00 3.00 Media Para Salary 3,605.87 -

Madison School District Proposed Budget 2017-2018

41

01.2310.523.037 01.2310.524.037 01.2311.110.074 01.2311.220.074 01.2311.310.074 01.2311.312.047 01.2311.319.117 01.2311.380.047 01.2311.380.075 01.2312.110.074 01.2312.220.074 01.2312.330.074 01.2313.110.074 01.2313.220.074

Account 01.2220.160.077 01.2220.170.077 01.2220.211.077 01.2220.211.078 01.2220.220.077 01.2220.220.078 01.2220.232.077 01.2220.250.077 01.2220.250.078 01.2220.260.077 01.2220.260.078 01.2220.640.059 01.2220.641.048 01.2220.642.048 01.2220.650.048 01.2223.430.120 01.2223.610.058 01.2223.650.058

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE Description LONGEVITY - MEDIA 1,650.00 1,650.00 1,650.00 1,650.00 1,300.00 HEALTH STIPEND 500.00 500.00 500.00 500.00 500.00 HEALTH INSURANCE 19,727.93 17,994.49 17,287.89 16,422.62 13,438.43 1,733.44 9.63 INSURANCE, HEALTH 3,779.87 FICA MEDIA 3,697.70 3,594.58 3,472.18 3,263.58 3,173.70 103.12 2.86 FICA 208.94 RETIREMENT, TEACHER 8,304.33 7,284.67 7,033.95 7,034.02 6,080.09 1,019.66 13.99 UNEMPLOYMENT COMPENSATION 151.76 151.76 151.20 244.07 167.74 UNEMPLOYMENT COMPENSATION 52.27 WORKERS COMP MEDIA 236.85 230.24 222.40 144.18 151.76 6.61 2.87 WORKERS COMPENSATION 28.45 Periodicals 300.00 300.00 300.00 284.76 261.81 Library Books 3,000.00 3,000.00 3,000.00 2,266.50 3,206.17 Electronic Information 250.00 500.00 500.00 120.79 125.00 (250.00) (50.00) Library Software 1,300.00 1,300.00 365.00 700.00 122.82 Audio Visual Repairs/Maint. 550.00 550.00 250.00 149.00 67.70 Audio Visual Supplies 250.00 500.00 1,000.00 53.99 (250.00) (50.00) Audio Visual Software 829.00 829.00 222.71 732.90 (829.00) (100.00) Media and Curriculum Development 117,230.22 112,206.04 108,465.62 106,909.96 104,882.13 5,024.18 4.48 Bonding of Treasurer 170.00 170.00 170.00 Errors/Omissions Insurance 2,702.00 2,702.00 2,702.00 2,702.00 SCHOOL BOARD WAGES 6,300.00 6,300.00 5,400.00 5,100.00 FICA - SCHOOL BOARD 693.00 693.00 693.00 413.10 390.15 School Board Salaries 6,300.00 900.00 1,200.00 Audit Expense 8,000.00 8,000.00 8,000.00 8,000.00 3,200.00 Professional Development 500.00 500.00 500.00 GASB REQUIREMENT 1,750.00 School Board Secretary 1,466.00 1,466.00 1,466.00 631.25 742.50 Clerk/Moderator 700.00 700.00 700.00 500.00 FICA Clerk/Moderator 38.25 38.25 76.50 Clerk/Moderator 500.00 School District Treasurer 1,350.00 1,350.00 1,350.00 1,350.00 1,350.00 FICA - School District Treasurer 137.70 137.70 137.70 103.28 103.28 -

Madison School District Proposed Budget 2017-2018

42

01.2620.110.072 01.2620.110.073 01.2620.120.076 01.2620.130.072

01.2410.110.072 01.2410.110.075 01.2410.120.072 01.2410.211.072 01.2410.211.075 01.2410.212.072 01.2410.220.072 01.2410.220.075 01.2410.231.075 01.2410.232.072 01.2410.250.072 01.2410.250.075 01.2410.260.072 01.2410.260.075 01.2410.330.072 01.2410.530.101 01.2410.550.070 01.2410.580.112 01.2410.610.083 01.2410.650.138 01.2410.737.100 01.2410.810.021

Account 01.2315.380.047 01.2319.319.079 01.2319.540.070 01.2319.610.083 01.2319.810.021

Description Legal Services Other School Board Expenses Advertising/Printing Supplies School Board Board Dues and Fees School Board Principal Salary Admin Assist Salary Head Teacher Salary HEALTH HEALTH - ADMIN DENTAL PRINCIPAL FICA - PRINCIPAL FICA - ADMIN RETIREMENT - ADMIN RETIREMENT UNEMPLOYMENT - ADMIN UNEMPLOYMENT WORKERS COMP - PRINC WORKER'S COMP - ADMIN Principal Consultant Postage Printing/Binding Improvement of Instruction General Office Supplies Software Replacement Equipment Principal Dues and Fees Building Level Administration Custodian Salary Head Custodian Substitute Custodian Wages Custodian Overtime

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE 10,000.00 10,000.00 15,000.00 3,977.44 3,686.75 500.00 500.00 500.00 122.13 8.05 4,200.00 4,200.00 4,200.00 7,546.69 4,224.23 100.00 100.00 100.00 64.00 64.12 3,100.00 3,100.00 3,100.00 3,071.19 3,071.19 39,956.95 39,956.95 44,995.20 32,079.08 28,092.27 0.00 86,100.00 82,000.00 76,875.00 78,500.00 68,365.00 4,100.00 5.00 42,546.90 40,910.48 38,962.36 38,962.36 38,012.06 1,636.42 4.00 750.00 750.00 500.00 500.00 500.00 28,036.80 25,672.48 23,750.27 22,558.25 18,143.56 2,364.32 9.20 9,806.28 8,997.25 23,750.27 10,444.12 18,143.57 809.03 8.99 1,854.60 1,854.60 1,669.14 1,348.04 1,337.80 6,586.65 6,273.00 5,880.94 5,659.41 5,049.91 313.65 5.00 3,254.84 3,129.65 2,980.62 2,868.80 2,589.76 125.19 4.00 4,841.84 4,569.70 4,352.05 4,352.14 4,093.96 272.14 5.95 14,946.96 12,849.40 12,046.31 12,379.15 9,758.85 2,097.56 16.32 151.76 151.76 151.20 265.20 199.80 151.76 151.76 151.20 241.51 203.07 421.89 401.80 376.69 333.01 305.05 20.09 5.00 208.48 200.46 190.92 165.27 184.63 8.02 4.00 2,500.00 5,000.00 700.00 900.00 900.00 483.19 790.94 (200.00) (22.22) 300.00 300.00 300.00 78.75 286.26 1,500.00 1,500.00 1,500.00 1,021.13 847.29 800.00 800.00 800.00 706.82 631.28 3,300.00 3,300.00 3,650.00 3,084.25 3,019.71 300.00 300.00 300.00 10.00 750.00 250.00 250.00 339.46 168.00 500.00 200.00 207,308.76 195,262.34 201,836.97 184,290.86 177,640.50 12,046.42 6.17 47,698.10 47,273.60 31,865.60 33,023.20 30,064.80 424.50 0.89 37,310.75 35,875.72 34,167.35 34,167.35 33,334.00 1,435.03 4.00 2,000.00 2,000.00 7,000.00 6,065.17 5,423.02 1,000.00 -

Madison School District Proposed Budget 2017-2018

43

01.2710.110.070 01.2710.110.073 01.2710.120.076 01.2710.120.214 01.2710.170.070 01.2710.211.070 01.2710.220.070 01.2710.220.073 01.2710.220.076

Account 01.2620.170.072 01.2620.211.072 01.2620.211.073 01.2620.220.072 01.2620.220.073 01.2620.220.076 01.2620.231.072 01.2620.231.073 01.2620.250.072 01.2620.250.073 01.2620.250.076 01.2620.260.072 01.2620.260.073 01.2620.260.076 01.2620.430.119 01.2620.430.120 01.2620.520.040 01.2620.531.092 01.2620.610.053 01.2620.622.089 01.2620.623.090 01.2620.624.091 01.2620.735.100

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE Description HEALTH STIPEND 1,000.00 1,000.00 1,000.00 1,000.00 1,000.00 HEALTH - CUSTODIAN 9,690.91 8,997.25 8,643.95 8,211.44 6,719.35 693.66 7.70 HEALTH INS - HEAD CUST 26,479.20 24,291.48 23,750.27 22,558.25 18,143.57 2,187.72 9.00 FICA Custodian 3,725.40 3,539.93 2,514.22 2,496.48 2,299.71 185.47 5.23 FICA 2,854.27 2,744.49 2,639.30 2,309.09 2,290.04 109.78 4.00 FICA - Substitute 153.00 153.00 535.50 464.02 414.87 RETIREMENT - CUSTODIAN 3,827.50 3,756.87 3,559.39 3,688.70 3,237.89 70.63 1.88 RETIREMENT - HEAD CUSTODIAN 4,245.96 4,007.32 3,816.49 3,816.53 3,590.07 238.64 5.95 UNEMPLOYMENT 299.61 299.62 151.20 237.27 203.07 (0.01) UNEMPLOYMENT 151.76 151.76 151.20 199.40 165.15 UNEMPLOYMENT 58.80 10.91 31.29 WORKERS COMP 1,933.31 1,916.46 1,304.76 1,095.62 1,176.92 16.85 0.87 WORKER'S COMPENSATION 1,481.24 1,424.27 1,356.44 1,174.65 1,305.85 56.97 3.99 WORKERS COMPENSATION 137.35 Building Repairs 43,200.00 43,200.00 40,200.00 58,086.39 59,799.06 Contracted Services 25,806.00 25,806.00 20,520.00 20,175.74 22,956.42 Multiperil Insurance 9,500.00 12,600.00 15,900.00 9,304.00 15,766.30 (3,100.00) (24.60) Telephone 5,250.00 5,250.00 5,124.00 6,364.00 7,533.93 Custodial Supplies 8,000.00 10,000.00 10,000.00 6,698.79 7,949.10 (2,000.00) (20.00) Electricity 37,000.00 37,000.00 37,000.00 37,171.65 34,513.70 Propane 400.00 400.00 3,000.00 870.27 2,530.57 Fuel Oil 39,000.00 42,500.00 42,500.00 27,352.10 39,419.82 (3,500.00) (8.23) Building Equipment 6,200.00 3,500.00 2,200.00 1,961.98 1,949.49 2,700.00 77.14 Building Operations 317,207.01 317,687.77 299,958.47 288,503.00 301,955.34 (480.76) -0.15 Bus Driver Salaries 66,633.78 61,359.06 58,255.74 63,741.94 60,801.69 5,274.72 8.59 Bus Coordinator 7,500.00 7,500.00 7,500.00 7,500.00 7,500.00 Substitute Drivers 7,500.00 7,500.00 7,500.00 8,384.81 3,277.00 SALARIES - REC 1,868.11 1,932.31 1,932.31 (1,868.11) (100.00) HEALTH STIPEND 10,515.52 10,716.59 10,336.31 10,174.50 10,178.86 (201.07) (1.87) HEALTH INSURANCE 9,690.91 8,997.25 8,643.95 8,211.28 7,123.95 693.66 7.70 FICA Bus Drivers 5,708.46 5,528.96 5,292.15 5,514.69 5,313.74 179.50 3.24 FICA - COORDINATOR 573.75 573.75 573.75 506.69 515.20 FICA - SUBSTITUTES 573.75 573.75 573.75 641.47 250.73 -

Madison School District Proposed Budget 2017-2018

44

Account 01.2710.220.214 01.2710.231.070 01.2710.231.073 01.2710.231.214 01.2710.250.070 01.2710.250.073 01.2710.260.070 01.2710.260.073 01.2710.329.000 01.2710.330.025 01.2710.610.000 01.2720.110.120 01.2720.220.120 01.2720.231.120 01.2720.250.120 01.2720.260.120 01.2722.110.070 01.2722.170.070 01.2722.220.070 01.2722.231.070 01.2722.250.070 01.2722.260.070 01.2722.330.994 01.2722.519.120 01.2725.110.010 01.2725.220.010 01.2725.231.010 01.2725.250.010 01.2725.260.010 01.2741.430.099 01.2741.520.034 01.2741.626.086 01.2741.736.000

Description FICA RETIREMENT- DRIVERS RETIREMENT - COORDINATOR RETIREMENT SUPPORT STAFF UNEMPLOYMENT- DRIVERS UNEMPLOYMENT - COORDINATOR WORKERS COMP - DRIVERS WORKERS COMP - COORD Bus Driver Professional Training Driver Physicals/Tests Supplies - Busing SUMMER DRIVER WAGES SUMMER DRIVER - FICA RETIREMENT SUPPORT STAFF UNEMPLOYMENT WORKERS COMPENSATION SpEd Transport Wages HEALTH STIPEND FICA RETIREMENT UNEMPLOYMENT WORKERS COMPENSATION SpEd Transportation Contracted Transportation Field Trips FICA RETIREMENT UNEMPLOYMENT COMPENSATION WORKERS COMPENSATION Bus Repairs/Maint/Equip Bus Insurance Coverage Fuel Bus Leases 7,295.13 853.50 455.28 4,402.60 442.50 800.00 500.00 500.00 1,410.00 107.87 157.50 19,759.74 5,326.99 1,919.13 151.76 1,446.53 500.00 111,225.00 2,600.00 153.00 17,000.00 2,328.70 28,000.00 18,319.76

Board Approved 2017-2018

2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE 142.92 147.82 147.82 (142.92) (100.00) 6,853.81 6,507.17 5,372.39 4,734.45 441.32 6.43 837.75 837.75 837.73 807.82 15.75 1.88 208.68 215.85 215.85 (208.68) (100.00) 455.28 453.60 436.30 450.03 43.72 37.11 4,264.16 4,176.12 2,008.02 2,860.93 138.44 3.24 442.50 445.50 257.81 293.74 800.00 500.00 350.00 732.50 350.00 350.00 451.55 255.80 150.00 42.85 500.00 500.00 449.60 438.40 1,474.20 1,335.00 1,334.61 667.00 (64.20) (4.35) 112.77 102.00 102.08 51.04 (4.90) (4.34) 164.67 149.00 114.45 37.48 (7.17) (4.35) 9.67 61.51 9,377.44 1,329.04 10,382.30 110.71 5,326.99 717.37 101.68 1,201.76 167.52 143.14 101.65 19.29 50.11 49.29 553.27 122.55 893.26 161.45 7,500.00 28,122.00 12,189.63 23,441.36 (7,000.00) (93.33) 111,225.00 66,224.00 107,874.84 51,765.00 2,600.00 2,000.00 878.32 1,941.85 153.00 153.00 66.41 147.64 34.33 26.82 0.59 3.75 19,000.00 25,000.00 116,523.71 28,675.32 (2,000.00) (10.52) 3,505.00 3,505.00 2,117.00 3,258.00 (1,176.30) (33.56) 33,660.00 33,660.00 22,733.53 28,196.77 (5,660.00) (16.81) 18,221.70 18,319.76 -

Madison School District Proposed Budget 2017-2018

45

04.3100.110.063 04.3100.120.076 04.3100.211.063 04.3100.220.063 04.3100.220.076 04.3100.231.063 04.3100.250.063 04.3100.260.063 04.3100.300.063 04.3100.430.063 04.3100.440.063 04.3100.580.063 04.3100.610.063 04.3100.623.063 04.3100.630.063 04.3100.640.000 04.3100.650.063 04.3100.733.063

01.5240.880.063

01.5250.880.104

Account 01.2741.739.055

Description Trans Equipment Transportation Transfer to SPED CAP Reserve Transfer to Bus Cap Reserve Fund Transfer Food Service General Fund Total Food service salaries/wages Substitute Wages Health Insurance FICA FICA FOOD SERVICE RETIREMENT Unemployment Workers Compensation WORKSHOPS/CONFERENCES Contracted Services Equipment Maint/Repairs Food Service Director Travel Supplies Propane Food/Milk NET COMMODITIES EXPENDED SOFTWARE Equipment Food Services Grand Total Budget

Board Approved 2016-2017 2015-2016 2015-2016 2014-2015 DOLLAR PERCENT 2017-2018 BUDGET BUDGET EXPENDITURES EXPENDITURES DIFFERENCE DIFFERENCE 1,500.00 1,500.00 1,500.00 1,183.04 1,378.00 335,851.16 311,116.94 276,491.77 382,330.43 265,171.15 24,734.22 7.95 20,000.00 (100.00) 27,000.00 27,000.00 9,000.00 (27,000.00) (100.00) 15,000.00 9,500.00 9,500.00 17,222.24 9,805.90 5,500.00 57.89 6,037,561.58 5,950,165.73 5,732,544.03 5,941,130.21 5,340,233.92 87,395.85 1.47 65,075.11 63,652.32 61,586.62 57,220.57 54,930.56 1,422.79 2.24 2,200.00 1,700.00 1,700.00 2,861.28 3,045.73 500.00 29.41 19,612.56 17,994.49 8,643.95 16,710.61 6,719.27 1,618.07 8.99 4,978.25 4,869.40 4,711.38 4,280.52 4,246.00 108.85 2.24 91.80 91.80 91.80 218.88 233.01 0.00 3,821.29 3,606.51 3,434.78 3,434.86 3,230.92 214.78 5.96 493.18 491.75 484.24 348.38 392.67 1.43 0.29 2,583.48 2,527.00 2,444.99 1,626.10 1,693.59 56.48 2.24 250.00 500.00 500.00 220.26 (250.00) -50.00 1.00 1,300.00 1,300.00 117.50 (1,299.00) -99.92 1,200.00 1,200.00 1,200.00 411.73 1,400.80 0.00 500.00 250.00 250.00 490.30 159.71 250.00 100.00 3,300.00 3,300.00 3,300.00 1,662.93 3,042.16 0.00 2,200.00 2,000.00 2,000.00 2,000.00 1,955.30 200.00 10.00 35,000.00 35,000.00 35,000.00 30,872.98 29,883.31 0.00 5,687.22 4,297.73 325.00 300.00 300.00 362.96 299.67 25.00 8.33 1,000.00 2,550.00 1,600.00 1,610.00 (1,550.00) -60.78 142,631.67 141,333.27 128,547.76 128,527.08 117,140.43 1,298.40 0.92 6,180,193.25 6,091,499.00 5,861,091.79 6,069,657.29 5,457,374.35 88,694.25 1.46

Madison School District Proposed Budget 2017-2018

Item School District-Bus Item Madison-Spec. Ed. Capital reserve School District-Bus Technology Capital Reserve Building Capital Reserve Madison-Spec. Ed. Capital reserve 2.5% Contingency Fund Technology Capital Reserve

FY16/17 Year-end Deposits, Projected Withdrawals Fund Balance Madison Capital Reserve Fund Balances Balance $ (1) (Warrants) (2) (3)

Notes

FY16/17 Year-end $27,000.00 $51,709.15 W/A # IV Deposits, Projected Withdrawals Fund Balance Balance $ (1) (Warrants) (2) (3) Notes $80,246.77 -$61,832.32 $18,414.45 Emergency Expenditure $24,709.15

$24,709.15 $8,067.03

$27,000.00

$150,874.24 $80,246.77

-$61,832.32

$51,709.15 W/A # IV $8,067.03 $150,874.24 $18,414.45 Emergency Expenditure

$48,680.00 $8,067.03

$48,680.00 $8,067.03

Building Capital Reserve

$150,874.24

$150,874.24

2.5% Contingency Fund

$48,680.00

$48,680.00

1. As of December 31, 2016 Summary Statement (from Fund Manager) 2. Warrant Article IV passed at 3/08/16 School District Meeting 3. Not including any interest earned since December 31, 2016 Summary Statement 1. As of December 31, 2016 Summary Statement (from Fund Manager) 2. Warrant Article IV passed at 3/08/16 School District Meeting 3. Not including any interest earned since December 31, 2016 Summary Statement

1/17/17

Prepared by: Chuck Bates

46

1/17/17

Prepared by: Chuck Bates

47

School Bus Replacement 27,000 Annually

45,000

Paving

Total in Capital Reserve Fund Total warrant article for cap reserve

30,000

50,000

115,000

$125,000

DEPT COST

Walk-in Cooler

Roof Replacements

Replace/Upgrade 25 Yr Old Underground Fuel Storage Tank

Heating Systems

SCHOOL DISTRICT

Warrant Article

2018 Capital Reserve

2017 Capital Reserve

2020 Capital Reserve

2030 Capital Reserve

2018 Capital Reserve

Purch/Start Financing Year Method

80,384.59

$150,773.69

$25,000.00

$20,000.00

$22,000.00

$8,773.69

$75,000.00

2017

2018

7,000

7,000 7,000

7,000

2

2020 2021

7,000 7,000

7,000 7,000 7,000

2019

9,000

9,000

7,000

7,000

2022

7,000

7,000

20,000

10,000

28,000

50,000

6 yr total Total 2023 cost Payment

9,000 9,000 9,000 27,000 27,000

59,000 49,000 14,000 14000 7,000

2 10,000 10,000

2 10,000

2

2

2 25,000 25,000

Priortity Cap Reserves Rank

Madison School District Capital Improvement Plan (CIP)

STATEMENT OF REVENUES AND EXPENDITURES FOR SPECIAL EDUCATION PUPIL SERVICES FILED In Accordance with RSA 32:11-a 2014-2015

2015-2016

Revenues: From State - Catastrophic Aid From Federal - Medicaid

$ $

51,478 70,279

$ $

88,050 55,854

TOTAL REVENUE:

$

121,757

$

143,904

Expenditures: Special Education Program (Function 1210) Psychological Services (Function 2140) Speech Pathology and Audiology (Function 2150) Transportation (Function 2722)

$ $ $ $

714,725 42,060 96,409 76,922

$ $ $ $

857,919 44,498 105,176 120,064

TOTAL EXPENDITURES:

$

930,117

$

1,127,658

FOOD SERVICE FUND STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE For the Fiscal Year Ended June 30, 2016 * Revenues: Daily Sales Food Service Director Contracted Out Federal Total Revenues

$ $ $ $

29,311 36,310 46,975 112,596

Expenditures: Food Purchases Labor and Benefits Expendables Maintenance/repairs Equipment Propane Total Expenditures

$ $ $ $ $ $ $

35,979 89,088 2,222 529 2,000 129,818

Deficiency of Revenues Under Expenditures

$

(17,222)

Other Financing Sources: Transfer from General Fund

$

17,222

Net Change in Fund Balance

$

-0-

Fund Balance - June 30, 2013

$

-0-

48

Each town's share of the SAU budget is based upon taking one-half of the average daily membership in attendance (ADM-A) at the end of the previous school year and one-half of the most recently published equalized valuation, including utilities, of each District as of June 30th of the previous fiscal year. The following two tables show the calculation used to determine each District's share of the proposed SAU budget for 2017-2018 APPORTIONMENT FOR FISCAL YEAR 2017-2018 As Adopted by the Joint Board

School District

Freedom Madison Tamworth

Equalized Valuation including Utilities * 2016

Average Daily Membership in Attendance ** 2015

Percentage Equalized Valuation 2016

Percentage Average Daily Membership 2015

Percentage Apportioned 2017-2018

School District Share of SAU Budget 2017-2018

$482,984,456 $470,517,133 $340,593,702 $1,294,095,291

59.87 133.51 206.85 400.23

37.32% 36.36% 26.32% 100.00%

14.96% 33.36% 51.68% 100.00%

26.14% 34.86% 39.00% 100.00%

$179,773 $239,728 $268,216 $687,717

APPORTIONMENT FOR FISCAL YEAR 2017-2018 for Default Budget

School District

Freedom Madison Tamworth

Equalized Valuation including Utilities * 2016

Average Daily Membership in Attendance ** 2015

Percentage Equalized Valuation 2016

Percentage Average Daily Membership 2015

Percentage Apportioned 2017-2018

School District Share of SAU Budget 2017-2018

$482,984,456 $470,517,133 $340,593,702 $1,294,095,291

59.87 133.51 206.85 400.23

37.32% 36.36% 26.32% 100.00%

14.96% 33.36% 51.68% 100.00%

26.14% 34.86% 39.00% 100.00%

$177,678 $236,935 $265,090 $679,703

* Source: NH Dept. of Revenue Administration 2016 equalization Survey including Utilities ** Source: NH Dept. of Education, Bureau of Data Management, i4See database

APPORTIONMENT HISTORY 2013 THROUGH 2017 For Madison School District

Fiscal Year

Total Equalized Valuation

Average Daily Membership

Percentage Equalized Valuation

Percentage Average Daily Membership

Percent Apportioned

School District Share of SAU Budget

2016-2017

$488,341,747

134.54

37.30%

31.93%

34.61%

$234,903

2015-2016

$462,214,473

140.56

37.33%

32.85%

35.09%

$220,269

2014-2015

$451,988,676

148

35.20%

33.94%

34.57%

$202,338

2013-2014

$453,594,786

167.36

36.40%

36.60%

36.50%

$211,526

2012-2013

$452,033,992

167.36

34.02%

37.97%

35.99%

$217,294

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Below is the total enrollment per grade level in the Madison School District as of the official reporting date to the NH Department of Education, October 1st. The Madison Elementary School’s official enrollment for Grades K through 6, as of October 1st 2016 was 132.

Report of Official Enrollment as of October 1st Data Provided to the NH Department of Education Oct. 1st

Kind.

Gr.1

Gr.2

Gr.3

Gr.4

Gr. 5

Gr. 6

2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006

13 16 11 14 21 19 20 28 22 22 19

20 13 17 22 21 20 25 29 20 16 29

11 20 17 21 23 21 30 21 19 30 24

20 17 22 21 22 22 23 21 29 24 27

18 24 22 22 24 22 22 27 22 28 24

26 23 20 23 23 24 31 23 30 22 27

24 21 24 21 23 28 23 32 19 26 20

Oct. 1st

Gr. 7

Gr. 8

Gr.9

Gr.10

Gr.11

Gr.12

2016 2015 2014 2013 2012 2011 2010 2009 2008 2007 2006

26 25 23 20 30 21 35 20 29 21 23

24 24 20 32 23 35 24 31 20 15 15

26 12 40 26 37 22 33 23 14 26 26

21 35 28 41 24 30 26 16 30 28 28

35 27 38 21 31 27 15 30 24 28 28

24 32 18 30 28 15 28 24 19 33 33

Note: Home schooled student count for ages 6-18 is 18.

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Total K-6 132 134 133 144 157 156 174 181 161 168 170

Total 7-12 156 155 167 170 173 150 161 144 136 151 151

STAFF SALARIES FISCAL YEAR 2017-2018

Longevity Statutory Total ** Assignment * Salary Stipend Benefits Principal - Heather Woodward 86,100 22,107 108,207 Admin Assist - Holly Hawkins 42,547 8,457 51,004 Teacher - TBA 43,637 11,279 54,916 Teacher - Louisa Bryant 53,072 1,300 14,404 68,776 Teacher - Mary Doherty 63,017 1,650 16,642 81,309 Teacher - Mary Ellen Holmes 44,844 11,628 56,472 Teacher - Tracey Holmes 43,802 11,403 55,205 Teacher - Mary Kohnke 56,362 1,650 15,026 73,038 Teacher - Buffie Liebenow 43,233 11,258 54,491 Teacher - Debra Parsons 54,565 1,650 14,487 70,702 Teacher - TBA 43,637 11,279 54,916 Teacher - Kathleen Stanley 39,189 10,145 49,334 Reading Specialist - Diana Hayward 50,025 12,908 62,933 Art - Thomas Dacey 15,122 1,383 16,505 Music - Linda Walker 21,747 2,200 2,101 26,048 Physical Education - Kathy Jo Shackford 45,645 1,300 12,163 59,108 Library/Computer Teacher - Tamara Flanigan 46,186 1,650 12,391 60,227 RTI Teacher - Christine Zimmer 56,105 14,846 70,951 Nurse - Ann Bartlett 54,367 2,200 14,617 71,184 Guidance Counselor - Andrea Ackerly 47,321 12,219 59,540 Special Ed Teacher - Linda Haver 54,367 2,200 14,658 71,225 Special Ed Teacher -TBA .60FTE 26,182 2,670 28,852 Speech/Language Pathologist - Jamie Buck 59,468 1,650 15,737 76,855 Paraeducator -Kimberly Coleman 21,183 1,300 1,982 24,465 Paraeducator - Lisa Curran 19,666 1,753 21,418 Paraeducator - Gretchen Arnold 17,849 2,027 19,876 Paraeducator - Cynthia Sargent 19,666 1,300 1,858 22,824 Paraeducator - Margaret Weisner 23,440 2,141 25,582 Paraeducator - Trisha Silvia 16,617 1,892 18,509 Paraeducator - Lori Trussell 20,742 1,300 2,333 24,376 Custodian - Kenneth Eckhardt 37,311 8,733 46,044 Custodian - Keith Babb 33,634 8,004 41,637 Custodian - Shawn Heney 14,065 1,786 15,851 Bus Driver - Heather Carpenter 22,081 6,301 28,382 Bus Driver - Ian Moss 26,398 6,868 33,266 Bus Driver - Joe Costello 18,155 5,323 23,478 Bus Driver - Carl Remare 19,760 5,723 25,482 Bus Coordinator - Kenneth Eckhardt 7,500 1,870 9,370 Food Service Director - Vicki Wasson 33,579 7,875 41,454 Lunch Personnel - Vicki McVitty 10,573 1,343 11,916 Lunch Personnel - Janet Cox 9,841 1,250 11,091 Lunch Personnel - Chelsea Goodman 11,082 1,408 12,490 Recreation - Mike Lane 35,484 3,427 38,911 Budget Total 2017-2018 1,509,166 21,350 347,703 1,878,219 Add: Wages and Benefits from Warrant Article ** 81,526 Total 2017-2018 1,959,745 *DISCLAIMER: Assignments are subject to change and are contingent upon contracts issued for 2017--2018 school year. \ Statutory Benefits Include - FICA, Medicare, Retirement, Workers' Compensation and Unemployment **NOTE: Health and Dental Benefits provided by the District 17-18 total $568,076 less CBA warrant offset of $28,172 = $539,904

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