South Portland School Department FY24 Budget Updates and Revisions

FY24 School Board Budget Updates City Council Budget Workshop April 11, 2023 1

FY24 School Board Budget (approved 4/10/23) Key Budget Facts Total amount to be raised by taxes: $50,279,364 Proposed increase in mil rate: $0.447 Increase of $132 for the median residential property owner The budget utilizes $1.6 million in unrestricted fund balance (increase from $1.55 million) 2

Why so much change in the FY24 budget? The MDOE made a significant error in computing state subsidies (Correction on March 28). We received notification of 0% increase in health insurance from the MEA Benefits Trust on April 5. 3

Mil Rate Increase during FY24 Budget Approval Process April 10 March 29 Board-Approved Budget .61 in response to change in state subsidy Initial Proposed Budget .69 Board-Approved Revision .447 in response to the 0% health insurance increase 4

FY24 Tax Increase for Median Residential Property Owner ($296,100) April 10 March 29 Board-Approved Budget $181 in response to change in state subsidy Initial Proposed Budget $204 Board-Approved Revision $132 in response to the 0% health insurance increase 5

FY24 School Board Budget Proposed Revision Since March 28, the district has reduced local taxpayer responsibility for the FY 24 budget by more than $1 million. 6

FY24 School Board Budget Proposed Revision The proposed FY24 mil rate increase ($0.447) is consistent with recent typical budget years.* FY21 .48 FY23 .42 FY19 .43 FY20 .40 *The State substantially changed the funding formula for FY22 thus creating a fiscal year that is not comparable. 7

South Portland School Department Tax Calculation FY21 53,579,055 25,000 53,604,055 FY22 55,077,298 25,000 55,102,298 FY23 59,686,296 25,000 59,711,296 FY24 66,055,311 75,000 66,130,311 K-12 Local Operating Budget Adult Education Local Contribution Total School Operating Budget Revenue and Adjustments Non-Tax Revenue 7,534,153 500,000 8,034,153 9,568,902 10,423,120 1,500,000 11,923,120 14,250,947 1,600,000 15,850,947 Use of Starting Fund Balance Total School Funds Available 0 9,568,902 Total Amount to Be Raised by Taxes 45,569,902 45,533,396 47,788,176 50,279,364 Assessed Valuation (in thousands) Total Mil Rate 3,454,000 13.193 4,862,587 9.364 4,885,000 9.783 4,915,000 10.230 Change in Mil Rate from Prior Year Mil Rate Increase as Percentage $0.48 3.77% -$3.83 -29.02% $0.42 4.47% $0.447 4.57% Tax Increase in Dollars Dollar Tax Increase as Percentage 987,259 2.21% -36,506 -0.08% 2,254,780 4.95% 2,491,188 5.21% 8

South Portland Middle School Total Debt Service Principal Interest Total Debt Service $7,475,000 3,205,497 10,680,497 Local $51,710,000 22,194,832 73,904,832 State $59,185,000 25,400,329 84,585,329 Consolidated 9

South Portland Middle School FY24 Debt Service Debt Service State Subsidy Local Responsibility $688,300 0 688,300 Local $4,755,312 4,755,312 0 State 10

New Positions in Local Budget Red: Superintendent s Budget Blue: Initially ESSER funded Goal Examples of positions Meet the needs of our increasingly diverse students Director of Multilingual Programs Coordinator of Diversity, Equity and Inclusion Teachers of Multilingual Students Provide for the effective operation of the district Bus Drivers Ed Techs McKinney-Vento/Multilingual Learning Clerk Classroom Teachers (Meet enrollment needs) Address the social and emotional needs of our students Social Workers (Regular Education) Initiate Pre-Kindergarten expansion Pre-K Teachers Support our students with Individualized Education Plans (IEPs) Special Education Teacher Ed Techs Board-Certified Behavior Analyst

FY24 School Board Budget (Approved 4/10/23) 12

New Positions in Local Budget Initially in Superintendent s Budget Now in School Board Budget Location Notes Position District Currently grant funded Director of Multilingual Programs District Initially grant funded Coordinator of Diversity, Equity and Inclusion District Board Certified Behavior Analyst Half time moving to full time SPMS Restoring pre-pandemic position; replacing PE Ed Tech Physical Education Teacher 6 Bus Drivers District Needed because of increase in SPMS-related transportation needs 2 Special Education Ed Techs School TBD Mandated by student needs 13

Additional Position Requests for Local Budget School Board Budget, 2023-24 Teachers and Related Roles Location Previous Funding Source Position Elementary Not identified Not identified Not identified 2 Pre-Kindergarten Regular Ed Social Worker (.6 FTE) Regular Ed Social Worker/Behavior Support SPMS ESSER Not identified Not identified Not identified Not identified ESSER Special Education Teacher Math Intervention Teacher (.5 FTE) Teacher (To meet enrollment needs) Regular Ed Social Worker (.5 FTE) School Counselor (.2 FTE) ESOL Teacher SPHS ESSER ESSER Funded through stipends Not identified Not identified ESOL Teacher Regular Ed Social Worker Teacher (To meet enrollment needs) French Teacher (.2 FTE) Reg./Spec. Ed Social Worker (.4 FTE) 14

Additional Position Requests for Local Budget School Board Budget, 2023-24 Ed Techs and Other Staff Roles Location Previous Funding Source Position Elementary ESSER ESOL Ed Tech SPMS Not identified Regular Ed Ed Tech SPHS Not identified Not identified Not identified Math/Sci. Intervention Ed Tech Regular Ed Ed Tech ESOL Ed Tech District ESSER Clerk McKinney-Vento/Multilingual 15