To: The Citizens of Regional School Unit #78

The administration and the Board of Directors of RSU #78 extend a sincere thank you for your continued support. The budget being brought before you was put together with careful forethought, is comprised of all the components that make up a school budget based on the needs of our students, and is reflective of our vision and mission for future goals.

You will notice some changes in salary costs due to a 3% increase for teachers and a $2.00 adjustment, plus a 5% increase in wages for support staff, totaling $88,285.20 over 2023-2024.

This year there is a decrease of -$40,618.80 over last year in health and dental benefits due to some changes in staffing. We should know the actual rates sometime in April.

Other changes that impacted this budget:

• Increases in energy cost

• American Rescue Plan grant funds has offered some relief to this budget, but will end in September of 2024

•The adjusted state contribution is $379,833.48, an increase of $90,099.98 over last year due to an increase in enrollment and the cost of special education

• The district is a minimum receiver of state subsidy

The following is a brief explanation of each of the proposed changes in the warrant articles:

Article 1 – Regular Instruction (Budgeted $1,975,955.05)

Increase of $32,786.88

• Includes estimated increases to salaries and benefits

•Anticipated increases for teacher supplies, shipping cost and copier usage

• Decrease in teacher salaries for summer curriculum work being paid for by ESSER 3 grant monies, totaling approximately $24,000.00

Article 2 – Special Education Instruction (Budgeted $821,251.31)

Increase of $63,592.92

• Includes estimated increases to salaries and benefits

• Additional contracted services based on Individual Education Plan requirements

Article 4 – Other Instruction (Budgeted $178,058.49)

Increase of $17,440.83

•Increase in dues and fees that were formally being paid for with grant money. For example, admission fees for field trips, fees for chorus and drama, and athletic fees.

Article 5 – Student/Staff Support (Budgeted $700,591.58)

Increase of $13,156.66

• Includes estimated increases to salaries and benefits

Article 6 – System Administration (Budgeted $332,751.43)

Increase of $25,353.30

• Decreased Board Contingency Fund by $10,000.00

• Includes estimated increases to salaries and benefits

• Addition of Maine Family Paid Medical Leave funds, as required by law $15,828.00

Article 7 – School Administration (Budgeted $309,669.67)

Increase of $16,259.81

• Includes estimated increases to salaries and benefits

Article 8 – Transportation (Budgeted $304,397.40)

Increase of $21,607.71

• Includes estimated increases to salaries and benefits

• Increase due to the added lease of a new bus

• Increase due to the rising costs of maintenance and repairs

Article 9 – Facilities & Maintenance (Budgeted $1,095,465.87)

Increase of $59,676.45

• Includes estimated increases to salaries and benefits

• Increases to energy costs (electricity, heating oil)

• Increase for maintenance and repairs

• Furniture replacement

This budget reflects what is needed for the upcoming year to best meet the academic and social emotional needs of our students as we strive for improved academic performance. The overall increase to the 2024-2025 expenditure budget over the current budget is 4.57% for a total of $5,718,140.80 with an increase of $249,874.56 over the 2023-2024 budget.

Local allocations based on town revenues are at a 3.61% increase, which is down 2.65% over last year.

Sincerely,

Georgia Campbell
Superintendent of Schools