Renovate - Concord Public Schools

Transcription

ATT A
CONCORD PUBLIC SCHOOLS
CONCORD-CARLISLE REGIONAL SCHOOL DISTRICT
120 MERIAM ROAD
CONCORD, MA 01742
PHONE: 978.318.1500
FAX: 978.318.1537
TO:
Concord, Concord-Carlisle School Committees
FROM:
Diana Rigby, Superintendent
DATE:
March 26, 2013
SUBJECT:
Vote on School Choice for the 2013-2014 School Year
www.concordpublicschools.net
Motion: That the Concord and Concord-Carlisle School Committees vote not to
participate in School Choice for the school year 2013-2014.
ATT B
120 MERIAM ROAD
CONCORD, MA 01742
PHONE: 978.318.1500
FAX: 978.318.1537
TO:
FROM:
DATE:
March 26, 2013
SUBJECT:
Vote to Approve CCHS Recreation Facilities Project
Motion: That the Concord and Concord-Carlisle School Committees vote to approve
the CCHS Recreation Facilities Project.
ATT C
120 MERIAM ROAD
CONCORD, MA 01742
PHONE: 978.318.1500
FAX: 978.318.1537
TO:
Concord-Carlisle School Committee
FROM:
DATE:
March 26, 2013
SUBJECT:
Vote to approve permission for softball trip to Cape Cod
Barry Haley, CCHS athletic director, is seeking permission for a softball trip to Cape Cod on
April 17 to April 20, 2013. Attached please find backup information on the trip. Peter
Badalament will be in attendance at the School Committee meeting to answer any questions.
Motion: That the Concord-Carlisle School Committee vote to approve the softball trip to Cape
Cod.
Attachment
ATT D
120 MERIAM ROAD
CONCORD, MA 01742
PHONE: 978.318.1500
FAX: 978.318.1537
TO:
Concord-Carlisle School Committee
FROM:
DATE:
March 26, 2013
SUBJECT:
Vote to approve permission for trip to Germany
Andy Sapp, CCHS English teacher, is seeking permission for a school-sponsored study tour of
Germany in July 2014. Attached please find backup information on the trip. Peter Badalament
will be in attendance at the School Committee meeting to answer any questions.
Motion: That the Concord-Carlisle School Committee vote to approve the trip to Germany.
Attachment
Concord-‐Carlisle School District Adult & Community Education March 1, 2013 Director’s Report Distribution: Advisory Committee, School Committee Liaison, Superintendent, Director of Teaching & Learning, CCHS Principal, Office Staff. Courses and Enrollment activity WINTER 2013 to date Community Education (extended day continuing ed) Instrumental Music (semester-‐long series) New Driver Education (new students joined, 231+ active) 541 267 21 The 2012-‐2013 FY revenue/expense year-‐to-‐date for the period July 1, 2012-‐January 31, 2012: Revenue $511,548.72 Expense $512,674.84 YTD Balance $1,126.12 Fiscal Year Starting Balance $84,300.00 Current Revolving fund balance $85,426.12 Encumbered February 2013 Notes Most of our winter classes started in late January and during February. The office was active during the K-‐12 winter recess, and the program was active every day of the month. Jennifer Albanese and I met with the Community Chest allocations team, and requested a grant to enable deserving residents to receive financial help with course fees next year. We have been unsuccessful in getting our more complex files to work in the “cloud” and they are functioning on the server we have in the CCHS office. We are maintaining our monthly subscription with the hosting company. Our spring and summer planning is well underway. Mary Zellner is the only 12-‐month employee, and we have asked her to take her summer vacation during the June 22-‐July 28 period. We’ll try to line up volunteers and interns to handle some of the office functions during that period. There was no new rental activity this month. The Concord Journal published several articles about the Village University and various courses we’re offering. The 10th Anniversary event for the Village University is slated for Friday, May 7, at 3 PM at the Harvey Wheeler Community Center. CCHS construction is not a major factor in our afternoon, evening and weekend operations at this point. Parking during the day will be more limited through the construction period. Respectfully submitted, Court Booth 3.4.13 CONCORD-CARLISLE REGIONAL SCHOOL DISTRICT
FY13 Year To Date Financials
March 1, 2013
FY2013
Adopted
Budget
Encumb
11,067,037
5,520,769
4,905,164
-
5,235,731
3,088,609
3,017,619
3,136,861
-
3,136,861
1,705,270
1,033,901
-
397,690
1.0%
1,335,891
-
1,335,891
903,032
519,871
-
(87,011)
3,164,221
-5.9%
3,514,903
-
3,514,903
2,038,296
83,113
1,193,571
199,923
23,805,940
0.3%
24,290,423
-
24,290,423
13,255,976
9,559,668
720,253
754,525
FY2012
Actual
Regular Education
10,700,589
11,192,074
3.4%
11,067,037
-
Special Education
5,525,903
4,677,669
-5.3%
5,235,731
Operations
2,936,312
3,490,014
6.8%
Administration
1,323,231
1,281,963
Fixed Costs
3,736,745
24,222,779
Grand Total
FY2013
Revised
Budget
YTD
Actual
FY12 Budget to
FY13 Budget
Change
Budget
Adjust
FY2012
Budget
Projected
Encumb
(473,318)
YTD
Balance
641,104
(397,180)
CONCORD-CARLISLE
REGIONAL SCHOOL DISTRICT
Annual Financial Statements
For the Year Ended June 30, 2012
TABLE OF CONTENTS
PAGE
INDEPENDENT AUDITORS’ REPORT
1
MANAGEMENT’S DISCUSSION AND ANALYSIS
3
BASIC FINANCIAL STATEMENTS:
Government-Wide Financial Statements:
Statement of Net Assets
Statement of Activities
9
10
Fund Financial Statements:
Governmental Funds:
Balance Sheet
11
Reconciliation of Total Governmental Fund Balances to
Net Assets of Governmental Activities in the Statement
of Net Assets
12
Statement of Revenues, Expenditures, and Changes
in Fund Balances
13
Reconciliation of the Statement of Revenues, Expenditures,
and Changes in Fund Balances of Governmental Funds to
the Statement of Activities
14
Statement of Revenues and Other Sources, and Expenditures
and Other Uses - Budget and Actual - General Fund
15
Fiduciary Funds:
Statement of Fiduciary Net Assets
16
Statement of Changes in Fiduciary Net Assets
17
Notes to Financial Statements
18
REQUIRED SUPPLEMENTARY INFORMATION:
Schedule of Funding Progress
34
INDEPENDENT AUDITORS’ REPORT
To the School Committee
Concord-Carlisle Regional School District
We have audited the accompanying financial statements of the governmental
activities, each major fund, and the aggregate remaining fund information of the
Concord-Carlisle Regional School District, as of June 30, 2012, and for the year
then ended, which collectively comprise the District’s basic financial statements as
listed in the Table of Contents. These financial statements are the responsibility of
the Concord-Carlisle Regional School District’s management. Our responsibility is
to express opinions on these financial statements based on our audit.
We conducted our audit in accordance with auditing standards generally accepted
in the United States of America, and the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General
of the United States. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free of
material misstatement. An audit includes examining, on a test basis, evidence
supporting the amounts and disclosures in the financial statements. An audit also
includes assessing the accounting principles used and significant estimates made
by management, as well as evaluating the overall financial statement presentation.
We believe that our audit provides a reasonable basis for our opinions.
In our opinion, the financial statements referred to above present fairly, in all material
respects, the respective financial position of the governmental activities, each major
fund, and the aggregate remaining fund information of the Concord-Carlisle Regional
School District, as of June 30, 2012, and the respective changes in financial position
thereof and the respective budgetary comparison for the General Fund for the year
then ended in conformity with accounting principles generally accepted in the United
States of America.
In accordance with Government Auditing Standards, we have issued our report
dated ________, 2013 on our consideration of the District’s internal control over
financial reporting and our tests of its compliance with certain provisions of laws,
regulations, contracts and grant agreements, and other matters. The purpose of that
report is to describe the scope of our testing of internal control over financial
reporting and compliance and the results of that testing, and not to provide an
opinion on the internal control over financial reporting or on compliance. That report
is an integral part of an audit performed in accordance with Government Auditing
Standards and should be considered in assessing the results of our audit.
Accounting principles generally accepted in the United States of America require
that the management’s discussion and analysis and Schedule of Funding Progress OPEB be presented to supplement the basic financial statements. Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of
financial reporting for placing the basic financial statements in an appropriate
operational, economic, or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing
standards generally accepted in the United States of America, which consisted of
inquiries of management about 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 do not express an opinion or provide
any assurance on the information because the limited procedures do not provide us
with evidence sufficient to express an opinion or provide any assurance.
___________, 2013
2
MANAGEMENT’S DISCUSSION AND ANALYSIS
As management of the Concord-Carlisle Regional School District (the District),
we offer readers this narrative overview and analysis of the financial activities of
the District for the fiscal year ended June 30, 2012.
A. OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the
District’s basic financial statements. The basic financial statements comprise
three components: (1) government-wide financial statements, (2) fund financial
statements, and (3) notes to financial statements. This report also contains
other supplementary information in addition to the basic financial statements
themselves.
Government-wide financial statements. The government-wide financial statements are designed to provide readers with a broad overview of our finances in
a manner similar to a private-sector business.
The Statement of Net Assets presents information on all assets and liabilities,
with the difference between the two reported as net assets. Over time, increases
or decreases in net assets may serve as a useful indicator of whether the financial position is improving or deteriorating.
The Statement of Activities presents information showing how the government’s
net assets changed during the most recent fiscal year. All changes in net assets
are reported as soon as the underlying event giving rise to the change occurs,
regardless of the timing of related cash flows. Thus, revenues and expenses are
reported in this statement for some items that will only result in cash flows in
future fiscal periods (e.g., earned but unused vacation leave).
Fund financial statements. A fund is a grouping of related accounts that is
used to maintain control over resources that have been segregated for specific
activities or objectives. Fund accounting is used to ensure and demonstrate
compliance with finance-related legal requirements. All of the funds can be
divided into two categories: governmental funds and fiduciary funds.
Governmental funds. Governmental funds are used to account for essentially
the same functions reported as governmental activities in the government-wide
financial statements. However, unlike the government-wide financial statements,
governmental fund financial statements focus on near-term inflows and outflows
of spendable resources, as well as on balances of spendable resources available
at the end of the fiscal year. Such information may be useful in evaluating a government’s near-term financing requirements.
3
Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented
for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may
better understand the long-term impact of the government’s near-term financing
decisions. Both the governmental fund balance sheet and the governmental fund
statement of revenues, expenditures and changes in fund balances provide a
reconciliation to facilitate this comparison between governmental funds and
governmental activities.
An annual appropriated budget is adopted for the general fund. A budgetary
comparison statement has been provided for the general fund to demonstrate
compliance with this budget.
Fiduciary funds. Fiduciary funds are used to account for resources held for the
benefit of parties outside the government. Fiduciary funds are not reflected in the
government-wide financial statements because the resources of those funds are
not available to support the District’s own programs.
Notes to financial statements. The notes provide additional information that is
essential to a full understanding of the data provided in the government-wide and
fund financial statements.
Other information. In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information
which is required to be disclosed by accounting principles generally accepted in
the United States of America.
B. FINANCIAL HIGHLIGHTS

As of the close of the current fiscal year, the total of assets exceeded liabilities by $ 13,335,683 (i.e., net assets), a change of $ 2,033,019 in comparison
to the prior year.

As of the close of the current fiscal year, governmental funds reported combined ending fund balances of $ 4,400,689, a change of $ 158,084 in comparison to the prior year.

At the end of the current fiscal year, unassigned fund balance for the general
fund was $ 1,163,726, a change of $ (8,161) in comparison to the prior year.

Total long-term debt (i.e., bonds payable) at the close of the current fiscal
year was $ 1,465,000, a change of $ (420,000) in comparison to the prior
year.
4
C. GOVERNMENT-WIDE FINANCIAL ANALYSIS
The following is a summary of condensed government-wide financial data for
the current and prior fiscal years. All amounts are presented in thousands.
Governmental
Activities
2012
2011
Current assets
Capital assets
$ 11,132
14,357
Total assets
25,489
19,010
5,013
7,139
4,411
3,296
12,152
7,707
10,708
1,455
1,173
10,024
1,670
(391)
Long-term liabilities outstanding
Other liabilities
Total liabilities
Net assets:
Invested in capital assets, net
Restricted
Unrestricted
Total net assets
$ 13,336
$
6,915
12,095
$ 11,303
CHANGES IN NET ASSETS
Governmental
Activities
2012
Revenues:
Program revenues:
Charges for services
Operating grants and contributions
Capital grants and contributions
General revenues:
Assessments to member Towns
Grants and contributions not restricted
to specific programs
Investment income
Miscellaneous
Total revenues
Expenses:
Administration
Instruction
Other school services
Operations and maintenance
Fixed charges
Interest
Programs with other districts
Miscellaneous
Total expenses
Change in net assets
Net assets - beginning of year
Net assets - end of year
5
$
1,501
5,582
22
2011
$
1,423
5,541
74
21,437
20,921
3,045
18
131
2,096
13
26
31,736
30,094
1,127
13,758
3,368
1,607
6,434
82
3,177
150
1,329
12,624
3,084
1,760
6,452
68
3,434
96
29,703
28,847
2,033
1,247
11,303
10,056
$ 13,336
$ 11,303
As noted earlier, net assets may serve over time as a useful indicator of a government’s financial position. At the close of the most recent fiscal year, total net
assets were $ 13,335,683, a change of $ 2,033,019 from the prior year.
The largest portion of net assets $ 10,708,309 reflects our investment in capital
assets (e.g., land, buildings, machinery and equipment); less any related debt
used to acquire those assets that is still outstanding. These capital assets are
used to provide services to citizens; consequently, these assets are not available
for future spending. Although the investment in capital assets is reported net
of related debt, it should be noted that the resources needed to repay this debt
must be provided from other sources, since the capital assets themselves cannot
be used to liquidate these liabilities.
An additional portion of net assets $ 1,454,748 represents resources that are
subject to external restrictions on how they may be used. The remaining balance
of unrestricted net assets $ 1,172,626, may be used to meet the government’s
ongoing obligations to citizens and creditors.
Governmental activities. Governmental activities for the year resulted in a
change in net assets of $ 2,033,019. Key elements of this change are as follows:
General fund operations, as discussed further in Section D
Grants used for construction of capital assets
Depreciation expense in excess of principal debt service
Capital assets funded by operating budget
Increase in net OPEB obligation
Other
Total
$
1,910,241
940,776
(392,506)
308,244
(919,527)
185,791
$
2,033,019
D. FINANCIAL ANALYSIS OF THE GOVERNMENT’S FUNDS
As noted earlier, fund accounting is used to ensure and demonstrate compliance
with finance-related legal requirements.
Governmental funds. The focus of governmental funds is to provide information
on near-term inflows, outflows and balances of spendable resources. Such information is useful in assessing financing requirements. In particular, unreserved
fund balance may serve as a useful measure of a government’s net resources
available for spending at the end of the fiscal year.
As of the end of the current fiscal year, governmental funds reported combined
ending fund balances of $ 4,400,689, a change of $ 158,084 in comparison to
the prior year. Key elements of this change are as follows:
6
General fund change in fund balance (explained in more
detail below)
Major funds change in fund balance (aggregate)
Nonmajor funds change in fund balance
Total
$
1,910,241
(1,751,856)
(301)
$
158,084
The general fund is the chief operating fund. At the end of the current fiscal year,
unassigned fund balance of the general fund was $ 1,163,726, while total fund
balance was $ 4,668,187. As a measure of the general fund’s liquidity, it may be
useful to compare both unassigned fund balance and total fund balance to total
general fund expenditures. Refer to the table below.
General Fund
Unassigned fund balance
1
Total fund balance
$
$
6/30/12
1,163,726
4,668,187
$
$
6/30/11
1,171,887
2,757,946
$
$
Change
(8,161)
1,910,241
% of
Total General
Fund Expenditures
4.6%
18.6%
1
Includes Stabilization Funds.
The total fund balance of the general fund changed by $ 1,910,241 during the
current fiscal year. Key factors in this change are as follows:
Use of fund balance (E&D) as a funding source
Revenues in excess of budget
Expenditures less than budget
Change in stabilization funds balance
Increase in year-end encumbrances
and other assignments
Total
$
(405,000)
169,632
172,250
250,142
1,723,217
$
1,910,241
As a result of the implementation of GASB 54, the District’s general stabilization
fund and technology stabilization fund are now included in the total general fund
equity balance. Information on the stabilization funds equity balance is as follows:
General stabilization
Technology stabilization
Total
$
6/30/12
8,182
293,525
6/30/11
$
8,159
43,405
Change
$
23
250,120
$
301,706
$
51,564
$ 250,142
E. GENERAL FUND BUDGETARY HIGHLIGHTS
Differences between the original budget and the final amended budget resulted
in an overall change in appropriations of $ 241,767. The change increased the
7
funding for Instructional expenses and was funded by an unanticipated increase
in Chapter 70 and Regional Transportation state aid.
F. CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital assets. Total investment in capital assets at year end amounted to
$ 14,356,710 (net of accumulated depreciation), an increase of $ 2,262,063
from the prior year. This investment in capital assets includes land, construction
in progress, buildings and improvements, and machinery, equipment and
furnishings.
Major capital asset events during the current fiscal year included the following:




$ 1,714,140 for the High School Building project.
$ 978,492 for the High School Feasibility project.
$ 300,294 for computers and other equipment.
$ (812,499) for current year depreciation expense.
Long-term debt. At the end of the current fiscal year, total bonded debt outstanding was $ 1,465,000 (and $ 5,250,000 in bond anticipation notes), all of
which was backed by the full faith and credit of the District.
Additional information on capital assets and long-term debt can be found in the
Notes to Financial Statements.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the ConcordCarlisle Regional School District’s finances for all those with an interest in the
government’s finances. Questions concerning any of the information provided in
this report or requests for additional financial information should be addressed to:
John Flaherty
Deputy Superintendent for Finance and Operations
Concord-Carlisle Regional School District
120 Meriam Road
Concord, Massachusetts 01742
8
STATEMENT OF NET ASSETS
JUNE 30, 2012
Governmental
Activities
ASSETS
Current:
Cash and short-term investments
Receivables:
Departmental and other
Intergovernmental
Noncurrent:
Land and construction in progress
Depreciable capital assets, net
$
10,814,509
877
316,462
4,309,625
10,047,085
25,488,558
TOTAL ASSETS
LIABILITIES
Current:
Accounts payable
Accrued liabilities
Notes payable
Other current liabilities
Current portion of long-term liabilities:
Bonds payable
Compensated absences
Noncurrent:
Bonds payable, net of current portion
Compensated absences, net of current portion
Net OPEB obligation
106,167
1,007,879
5,250,000
369,554
245,000
160,847
1,220,000
506,821
3,286,607
12,152,875
TOTAL LIABILITIES
NET ASSETS
Invested in capital assets, net of related debt
Restricted for:
Grants and other statutory restrictions
Unrestricted
10,708,309
1,454,748
1,172,626
$
TOTAL NET ASSETS
See notes to financial statements.
9
13,335,683
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2012
Charges for
Services
Expenses
Governmental Activities:
Administration
Instruction
Fixed charges
Interest
Miscellaneous
Total Governmental Activities
Program Revenues
Operating
Grants and
Contributions
Capital
Grants and
Contributions
$
1,127,284
13,758,092
3,368,493
1,606,813
6,433,631
82,581
3,177,045
149,583
$
727,915
773,150
-
$
1,892,554
458,048
3,231,572
-
$
22,442
-
$
29,703,522
$
1,501,065
$
5,582,174
$
22,442
Net (Expenses) Revenues
and Changes in Net Assets
Governmental
Activities
$
(22,597,841)
General Revenues:
Assessments to member towns
Grants and contributions not restricted
to specific programs
Investment income
Miscellaneous
21,436,513
3,045,247
17,904
131,196
Total general revenues
24,630,860
Change in Net Assets
2,033,019
Net Assets:
Beginning of year
End of year
11,302,664
$
10
(1,127,284)
(11,115,181)
(2,137,295)
(1,606,813)
(3,202,059)
(82,581)
(3,177,045)
(149,583)
13,335,683
GOVERNMENTAL FUNDS
BALANCE SHEET
JUNE 30, 2012
General
Fund
High School
Building
Nonmajor
Governmental
Funds
High School
Feasibility
Total
Governmental
Funds
ASSETS
Cash and short-term investments
Receivables:
Departmental and other
Intergovernmental
Due from other funds
$
6,087,966
$
TOTAL ASSETS
$
6,089,593
$
2,995,315
$
87,691
$
1,975,657
$
11,148,256
$
97,934
953,918
369,554
$
4,103,000
-
$
897,000
-
$
8,234
51,519
250,000
16,408
-
$
106,168
1,005,437
5,250,000
16,408
369,554
877
750
-
2,978,907
$
16,408
87,691
$
-
1,659,945
$
315,712
-
10,814,509
877
316,462
16,408
LIABILITIES AND FUND BALANCES
Liabilities:
Accounts payable
Accrued liabilities
Notes payable
Due to other funds
Other liabilities
TOTAL LIABILITIES
1,421,406
4,103,000
897,000
Fund Balances:
Restricted
Committed
Assigned
Unassigned
301,706
3,202,755
1,163,726
(1,107,685)
(809,309)
1,649,496
-
1,649,496
301,706
3,202,755
(753,268)
TOTAL FUND BALANCES
4,668,187
(1,107,685)
(809,309)
1,649,496
4,400,689
TOTAL LIABILITIES AND FUND BALANCES
$
6,089,593
$
11
2,995,315
$
87,691
326,161
$
1,975,657
6,747,567
$
11,148,256
RECONCILIATION OF TOTAL GOVERNMENTAL FUND
BALANCES TO NET ASSETS OF GOVERNMENTAL
ACTIVITIES IN THE STATEMENT OF NET ASSETS
JUNE 30, 2012
Total governmental fund balances
$
Capital assets used in governmental activities are not financial
resources and, therefore, are not reported in the funds.
14,356,710
In the statement of activities, interest is accrued on outstanding
long-term debt, whereas in governmental funds interest is not
reported until due.
(2,441)
Long-term liabilities, including bonds payable, are not due and
payable in the current period and, therefore, are not reported
in the governmental funds.
Net assets of governmental activities
(5,419,275)
$
12
4,400,689
13,335,683
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
High School
Building
General
Revenues:
Charges for services
Intergovernmental
Investment income
Miscellaneous
$
Total Revenues
Expenditures:
Current:
Administration
Instruction
Fixed charges
Capital outlay
Debt service
Total Expenditures
Excess (deficiency) of revenues
over expenditures
Other Financing Sources (Uses):
Transfers in
Transfers (out)
Total Other Financing Sources (Uses)
Change in fund balance
$
587,073
4,382
15,000
331,262
3,059
-
$
1,501,065
2,090,455
911
212,631
$
21,436,513
1,501,065
8,697,861
26,256
303,267
606,455
334,321
3,805,062
31,964,962
1,164,381
12,362,274
2,094,897
1,619,997
5,469,184
1,677,802
164,351
505,997
1,714,140
-
978,492
-
1,259,349
1,156,770
905
44,920
1,499,243
94,176
-
1,164,381
13,621,623
3,251,667
1,620,902
5,514,104
3,177,045
2,951,159
505,997
25,058,883
1,714,140
978,492
4,055,363
31,806,878
2,160,241
(1,107,685)
(644,171)
(250,301)
158,084
250,000
(250,000)
(250,000)
-
-
250,000
-
(250,000)
-
-
250,000
(1,107,685)
2,757,946
$
$
Total
Governmental
Funds
27,219,124
1,910,241
Fund Equity, at Beginning of Year
Fund Equity, at End of Year
21,436,513
5,689,071
17,904
75,636
Nonmajor
Governmental
Funds
High School
Feasibility
4,668,187
(644,171)
$
(1,107,685)
13
(301)
(165,138)
$
(809,309)
158,084
1,649,797
$
1,649,496
4,242,605
$
4,400,689
RECONCILIATION OF THE STATEMENT OF REVENUES
EXPENDITURES, AND CHANGES IN FUND BALANCES OF
GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES
NET CHANGES IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS
$
158,084
Governmental funds report capital outlays as expenditures. However,
in the Statement of Activities the cost of those assets is allocated
over their estimated useful lives and reported as depreciation expense:
Capital outlay purchases
3,074,569
Depreciation
(812,506)
The issuance of long-term debt (e.g., bonds and leases) provides
current financial resources to governmental funds, while the
repayment of the principal of long-term debt consumes the financial
resources of governmental funds. Neither transaction, however,
has any effect on net assets:
Repayments of bonded debt
420,000
In the statement of activities, interest is accrued on outstanding
long-term debt, whereas in governmental funds interest is not
reported until due.
3,417
Some expenses reported in the statement of activities, such as
compensated absences, do not require the use of current financial
resources and therefore, are not reported as expenditures in the
governmental funds.
108,982
Increase in Net OPEB Obligation
(919,527)
CHANGE IN NET ASSETS OF GOVERNMENTAL ACTIVITIES
14
$
2,033,019
GENERAL FUND
STATEMENT OF REVENUES AND OTHER SOURCES, AND EXPENDITURES AND OTHER USES - BUDGET AND ACTUAL
Original
Budget
Revenues and Other Sources:
Intergovernmental
Investment income
Miscellaneous
Other financing sources:
Use of fund balance
$
Total Revenues and Other Sources
Expenditures and Other Uses:
Current:
Administration
Instruction
Fixed charges
Capital outlay
Debt service
Other financing uses:
Transfers out
Total Expenditures and Other Uses
Excess of revenues and other sources
over expenditures and other uses
$
Final
Budget
21,436,513
2,119,498
15,000
5,000
$
21,436,513
2,361,265
15,000
5,000
Variance with
Final Budget
Positive
(Negative)
Actual
Amounts
$
21,436,513
2,457,499
17,762
75,636
$
96,234
2,762
70,636
405,000
405,000
405,000
23,981,011
24,222,778
24,392,410
169,632
1,251,790
11,669,357
1,923,098
1,785,546
3,255,755
3,112,127
232,000
501,338
1,251,790
11,911,124
1,923,098
1,785,546
3,255,755
3,112,127
232,000
501,338
1,840,562
12,654,062
2,080,967
1,630,705
2,489,676
2,153,989
444,570
505,997
(588,772)
(742,938)
(157,869)
154,841
766,079
958,138
(212,570)
(4,659)
250,000
250,000
250,000
23,981,011
24,222,778
24,050,528
-
$
15
-
$
341,882
-
172,250
$
341,882
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET ASSETS
JUNE 30, 2012
Private
Purpose
Trust
Funds
Agency
Funds
ASSETS
Cash and short term investments
Other assets
$
Total Assets
65,574
-
$
170,606
1,750
65,574
172,356
-
473
170,561
1,322
-
172,356
LIABILITIES AND NET ASSETS
Accrued liabilities
Student activity fund
Other liabilities
Total Liabilities
NET ASSETS
Net assets held in trust
$
16
65,574
$
-
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS
Private
Purpose
Trust Funds
Additions:
Contributions
Investment income
$
Total additions
550
185
735
Deductions:
Scholarship payments
2,096
Total deductions
2,096
Net increase (decrease)
(1,361)
Net assets:
Beginning of year
66,935
End of year
$
17
65,574
Notes to Financial Statements
1.
Summary of Significant Accounting Policies
The accounting policies of the Concord-Carlisle Regional School District conform to generally accepted accounting principles (GAAP) as applicable to governmental units. The following is a summary of the more significant policies:
A. Reporting Entity
The government is a municipal corporation governed by an elected
School Committee. As required by generally accepted accounting principles, these financial statements present the government and applicable
component units for which the government is considered to be financially
accountable. In fiscal year 2012, it was determined that no entities met the
required GASB 39 criteria of component units.
B. Government-Wide and Fund Financial Statements
Government-Wide Financial Statements
The government-wide financial statements (i.e., the Statement of Net
Assets and the Statement of Activities) report information on all of the
nonfiduciary activities of the District. For the most part, the effect of
interfund activity has been removed from these statements.
The Statement of Activities demonstrates the degree to which the direct
expenses of a given function or segment is offset by program revenues.
Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include (1) charges to customers or
applicants who purchase, use, or directly benefit from goods, services, or
privileges provided by a given function or segment and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Member Town assessments
and other items not properly included among program revenues are
reported instead as general revenues.
Fund Financial Statements
Separate financial statements are provided for governmental funds and
fiduciary funds, even though the latter are excluded from the governmentwide financial statements. Major individual governmental funds are
reported as separate columns in the fund financial statements.
18
C. Measurement Focus, Basis of Accounting, and Financial Statement
Presentation
Government-Wide Financial Statements
The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting,
as are the fiduciary fund financial statements. Revenues are recorded
when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Grants and similar items
are recognized as revenue as soon as all eligibility requirements imposed
by the provider have been met. As a general rule, the effect of interfund
activity has been eliminated from the government-wide financial
statements.
Amounts reported as program revenues include (1) charges to customers
or applicants for goods, services, or privileges provided, (2) operating
grants and contributions, and (3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than
as program revenues. Likewise, general revenues include member Town
assessments.
Fund Financial Statements
Governmental fund financial statements are reported using the current
financial resources measurement focus and the modified accrual basis of
accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they
are collectible within the current period or soon enough thereafter to pay
liabilities of the current period. In general, all other revenue items are
considered to be measurable and available only when cash is received by
the government. Expenditures generally are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and
claims and judgments, are recorded only when payment is due.
The District reports the following major governmental funds:

The General Fund is the District’s primary operating fund.
It accounts for all financial resources of the general government,
except those required to be accounted for in another fund.

The High School Building fund is used to account for activity
associated with the new Concord-Carlisle High School.

The High School Feasibility fund is used to account for activity
associated with the ongoing CCHS/MSBA Feasibility Study project.
The private-purpose trust fund is used to account for scholarship arrangements, under which principal and investment income exclusively benefits
individuals, private organizations, or other governments.
19
The agency fund is used to account for money held by the District on
behalf of others (e.g., student activity funds).
D. Cash and Short-Term Investments
Cash balances from all funds, except those required to be segregated
by law, are combined to form a consolidation of cash. Cash balances are
invested to the extent available, and interest earnings are recognized in
the general fund. Certain special revenue and fiduciary funds segregate
cash, and investment earnings become a part of those funds.
Deposits with financial institutions consist primarily of demand deposits,
certificates of deposits, and savings accounts. A cash and investment pool
is maintained that is available for use by all funds. Each fund’s portion of
this pool is reflected on the combined financial statements under the caption “cash and short-term investments”. The interest earnings attributable
to each fund type are included under investment income.
E. Capital Assets
Capital assets, which include property, plant, and equipment, are reported
in the government-wide financial statements. Capital assets are defined
by the government as assets with an initial individual cost of more than
$ 5,000 and an estimated useful life in excess of two years. Such assets
are recorded at historical cost or estimated historical cost if purchased or
constructed.
Donated capital assets are recorded at estimated fair market value at
the date of donation. The costs of normal maintenance and repairs that
do not add to the value of the asset or materially extend assets’ lives are
not capitalized. Major outlays for capital assets and improvements are
capitalized as projects are constructed.
Property, plant, and equipment are depreciated using the straight-line
method over the following estimated useful lives:
Assets
Buildings
Building improvements
Vehicles
Office equipment
Computer equipment
Years
40
20
5
5
5
F. Compensated Absences
It is the government’s policy to permit certain employees to accumulate
earned but unused vacation and sick pay benefits. All vested sick and
vacation pay is accrued when incurred in the government-wide financial
statements. A liability for these amounts is reported in governmental funds
20
only if they have matured, for example, as a result of employee resignations and retirements.
G. Long-Term Obligations
In the government-wide financial statements, long-term debt and other
long-term obligations are reported as liabilities in the applicable governmental activities.
H. Fund Equity
Fund equity at the governmental fund financial reporting level is classified
as “fund balance”. Fund equity for all other reporting is classified as “net
assets”.
Fund Balance – In general, fund balance represents the difference
between current assets and current liabilities. The District reserves those
portions of fund balance that are legally segregated for a specific future
use or which do not represent available, spendable resources and therefore, are not available for appropriation or expenditure. Unassigned fund
balance indicates that portion of fund balance which is available for
appropriation in future periods.
The District’s fund balance classification policies and procedures are
as follows:
1) Nonspendable funds are either unspendable in the current form
(i.e., inventory or prepaid items) or can never be spent.
2) Restricted funds are used solely for the purpose for which the fund
was established. In the case of special revenue funds, these funds
are created by statute or otherwise have external constraints on
how the funds can be expended.
3) Committed funds are reported and expended as a result of motions
passed by the District’s highest decision making authority (i.e., the
School Committee). Committed amounts cannot be used for any
other purpose unless the District removes or changes the specified
use by taking the same type of action it employed to previously
commit those amounts.
4) Assigned funds are used for specific purposes as established by
District management. Assignments represent amounts that are
constrained by the District’s intent to use these funds for a specific
purpose, but are neither restricted nor committed. These funds,
which include encumbrances, have been assigned for specific
goods and services ordered but not yet paid for. This account also
includes fund balance (E&D) voted to be used in the subsequent
fiscal period.
5) Unassigned funds are available to be spent in future periods.
21
When an expenditure is incurred that would qualify for payment from multiple fund balance types, the District uses the following order to liquidate
liabilities: restricted, committed, assigned and unassigned.
Net Assets - Net assets represent the difference between assets and liabilities. Net assets invested in capital assets, net of related debt, consist
of capital assets, net of accumulated depreciation, reduced by the outstanding balances of any borrowing used for the acquisition, construction
or improvement of those assets. Net assets are reported as restricted
when there are limitations imposed on their use either through the enabling legislation adopted by the District or through external restrictions
imposed by creditors, grantors, or laws or regulations of other governments. All other net assets are reported as unrestricted.
I. Use of Estimates
The preparation of basic financial statements in conformity with generally
accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities
and disclosures for contingent assets and liabilities at the date of the basic
financial statements, and the reported amounts of the revenues and
expenditures/expenses during the fiscal year. Actual results could vary
from estimates that were used.
2.
Stewardship, Compliance and Accountability
A. Budgetary Information
The School Committee annually determines the amount to be raised
(after deducting the amount of anticipated revenue the District expects to
receive) to maintain and operate the School District during the next fiscal
year. The School District then calculates the assessments to each Town
based on its approved budget and seeks an appropriation in the amount
of that assessment from each Town’s annual town meeting. After assessments are appropriated by each Town that are consistent with the School
Committee’s budget (either its initial budget or a budget revised to be consistent with the Town’s appropriations), the School District Treasurer certifies the assessments to the Treasurers of the Towns.
Formal budgetary integration is employed as a management control
device during the year for the general fund. Effective budgetary control
is achieved for all other funds through provisions of the Massachusetts
General Laws.
At year end, appropriation balances lapse, except for certain unexpended
capital items and encumbrances which will be honored during the subsequent year.
22
B. Budgetary Basis
The general fund final appropriation appearing on the “Budget and Actual”
page of the fund financial statements represents the final amended budget
after all transfers and supplemental appropriations.
C. Budget/GAAP Reconciliation
The budgetary data for the general fund is based upon accounting principles that differ from generally accepted accounting principles (GAAP).
Therefore, in addition to the GAAP basis financial statements, the results
of operations of the general fund are presented in accordance with budgetary accounting principles to provide a meaningful comparison to budgetary data.
The following is a summary of adjustments made to the actual revenues
and other sources, and expenditures and other uses, to conform to the
budgetary basis of accounting.
General Fund
Revenues
and Other
Financing Sources
Revenues/Expenditures
(GAAP basis)
$
Other financing sources/uses
(GAAP basis)
27,219,124
Expenditures
and Other
Financing Uses
$
-
Subtotal (GAAP Basis)
250,000
27,219,124
Reverse beginning of year
appropriation carryforwards
from expenditures
-
Add end-of-year appropriation
carryforwards from expenditures
-
Recognize use of fund balance
(E & D) as a funding source
(848,569)
2,821,786
-
(3,231,572)
To reverse the effects of nonbudgeted items
Budgetary basis
25,308,883
405,000
To reverse the effect of nonbudgeted State contributions
for teachers retirement
(3,231,572)
(142)
$
24,392,410
25,058,883
$
24,050,528
D. Assessments of Member Towns
Most capital and operating costs of the School District in excess of each
town’s net minimum contribution are apportioned to the member towns
on the basis of their respective pupil enrollments in the School District on
23
October 1 of the preceding year. Certain costs, such as transportation
and debt service, are outside of the net school spending requirements
established by the Commonwealth. These costs are apportioned to the
member towns based on either the above percentage or on a memberspecific basis. For the year ended June 30, 2012, the assessments were
calculated as follows:
Within the
Levy Limit
Excluded
Debt Service
Total
Assessment
Concord
Carlisle
$
14,766,221 $
6,211,504
322,941 $
135,847
15,089,162
6,347,351
Total
$
20,977,725 $
458,788 $
21,436,513
E. Deficit Fund Equity
The following funds had deficits as of June 30, 2012:
High School Building capital project
High School Feasibility capital project
$ (1,107,685)
$ (809,309)
The deficits in these funds will be eliminated through future bond
proceeds.
3.
Cash and Short-Term Investments
Custodial Credit Risk - Deposits. Custodial credit risk is the risk that in the
event of a bank failure, the District may not be able to recover its deposits or
will not be able to recover collateral securities that are in the possession of an
outside party. Massachusetts General Laws, Chapter 44, Section 55, limits
the District’s deposits “in a bank or trust company or banking company to an
amount not exceeding sixty per cent of the capital and surplus of such bank
or trust company or banking company, unless satisfactory security is given to
it by such bank or trust company or banking company for such excess.” The
District follows the Massachusetts statute as written.
At June 30, 2012, $ 400,509 of the District’s bank balance of $ 11,380,079
was exposed to custodial credit risk as uninsured, uncollateralized, or collateral held by pledging bank’s trust department not in the District’s name.
4.
Departmental Receivables
Departmental receivables consist primarily of amounts due from various
entities for services and facility rental charges incurred in fiscal 2012.
24
5.
Intergovernmental Receivables
This balance represents reimbursements requested from Federal and State
agencies for expenditures incurred in fiscal 2012.
6.
Capital Assets
Capital asset activity for the year ended June 30, 2012 was as follows (in
thousands):
Beginning
Balance
Capital assets, being depreciated:
Buildings and improvements
Machinery, equipment, and furnishings
$ 14,513
2,702
Total capital assets, being depreciated
17,215
Less accumulated depreciation for:
Buildings and improvements
Machinery, equipment, and furnishings
Ending
Balance
Increases Decreases
-
$ 14,513
3,010
308
-
17,523
(4,930)
(1,733)
(471)
(341)
-
(5,401)
(2,074)
Total accumulated depreciation
(6,663)
(812)
-
(7,475)
Total capital assets, being depreciated, net
10,552
(504)
-
10,048
Capital assets, not being depreciated:
Land
Construction in progress
Total capital assets, not being depreciated
Governmental activities capital assets, net
$
308
$
1,306
237
2,766
-
1,306
3,003
1,543
2,766
-
4,309
-
$ 14,357
$ 12,095
$
2,262
$
Depreciation expense was charged to functions of the District as follows
(in thousands):
Administration
Instruction
Total depreciation expense - governmental activities
7.
$
13
670
120
9
$ 812
Accounts Payable and Accrued Liabilities
Accounts payable and accrued liabilities represent 2012 expenditures paid
after June 30, 2012.
25
8.
Notes Payable
The District had the following notes outstanding at June 30, 2012:
Interest
Rate
Bond anticipation
Bond anticipation
1.50%
0.75%
Date of
Issue
Date of
Maturity
Balance at
6/30/12
01/31/12
02/17/12
12/14/12 $
02/15/13
5,000,000
250,000
$
5,250,000
Total
The following summarizes activity in notes payable during fiscal year 2012:
Balance
Beginning
of Year
Bond anticipation
Bond anticipation
Bond anticipation
Bond anticipation
Bond anticipation
Total
9.
New
Issues
Balance
End of
Year
Maturities
$
500,000
897,000
-
$
897,000
5,000,000
250,000
$
(500,000) $
(897,000)
(897,000)
-
5,000,000
250,000
$
1,397,000
$
6,147,000
$
(2,294,000) $
5,250,000
Long-Term Debt
A. General Obligation Bonds
The District issues general obligation bonds to provide funds for the
acquisition and construction of major capital facilities. General obligation bonds currently outstanding are as follows:
Amount
Outstanding
Serial
Maturities
Interest
as of
6/30/12
Through
Rate(s) %
High School renovations
12/15/17
Total Governmental Activities:
4.00%
$
1,465,000
$
1,465,000
B. Future Debt Service
The annual payments to retire all general obligation long-term debt
outstanding as of June 30, 2012 are as follows:
26
Governmental
2013
2014
2015
2016
2017
2018
Principal
$
245,000
245,000
245,000
245,000
245,000
240,000
Interest
$ 53,700
43,900
34,100
24,300
14,500
4,800
Total
$ 1,465,000
$ 175,300
$
Total
298,700
288,900
279,100
269,300
259,500
244,800
$ 1,640,300
The general fund has been designated as the sole source to repay the
governmental-type general obligation long-term debt outstanding as of
June 30, 2012.
C. Changes in General Long-Term Liabilities
During the year ended June 30, 2012, the following changes occurred in
long-term liabilities (in thousands):
Total
Balance
7/1/11
Governmental Activities
Bonds payable
Other:
Net OPEB obligation
Totals
10.
$ 1,885
Total
Balance
Additions Reductions 6/30/12
$
-
777
2,367
3
1,137
$ 5,029
$ 1,140
$
(420) $ 1,465
(112)
(217)
$
668
3,287
(749) $ 5,420
Equals
Less Long-Term
Current
Portion
Portion
6/30/12
$ (245) $ 1,220
(161)
-
$ (406) $ 5,014
Restricted Net Assets
The accompanying entity-wide financial statements report restricted net
assets when external constraints from grantors or contributors are placed
on net assets.
11.
Governmental Funds – Balances
Fund balances are segregated to account for resources that are either not
available expenditure in the future or are legally set aside for a specific future
use.
The District implemented GASB Statement No. 54 (GASB 54), Fund Balance
Reporting and Governmental Fund Type Definitions, which is intended to
enhance the usefulness of fund balance information by providing clearer fund
balance classifications that can be more consistently applies and by clarifying
existing governmental fund type definitions.
27
507
3,287
The following types of fund balances are reported at June 30, 2012:
Restricted – Represents amounts that are restricted to specific purposes by
constraints imposed by creditors, grantors, contributors, or laws or regulations
of other governments, or constraints imposed by law through constitutional
provisions or enabling legislation. This fund balance classification includes all
of the District’s special revenue funds, as well as capital projects funded by
general obligation bond issuances.
Committed – Represents amounts that can only be used for specific purposes
pursuant to constraints imposed by formal action of the District’s highest decision making authority. This fund balance classification includes funds set
aside in the District’s general stabilization and technology stabilization funds.
Assigned – Represents amounts that are constrained by the District’s intent to
use these resources for a specific purpose. This fund balance classification
includes general fund encumbrances, E&D appropriated as a funding source
for the District’s subsequent fiscal year budget, and other assignments made
by management. The District follows an informal policy that permits management to assign fund balance amounts to a specific purpose.
Unassigned – Represents net amounts that are available to spend in future
periods. This fund balance classification includes general fund surplus fund
balance and various capital project temporary deficit fund balances.
Following is a breakdown of the District’s fund balances at June 30, 2012:
Major
Governmental
Funds
General
Fund
Restricted
Special revenue funds
Federal grants
State grants
Circuit breaker
Other state grants
School lunch
Other
Bonded projects
$
Total Restricted
-
$
-
Nonmajor
Governmental
Funds
$
8,707
Total
Governmental
Funds
$
8,707
-
-
473,718
1,503
192,590
778,229
194,749
473,718
1,503
192,590
778,229
194,749
-
-
1,649,496
1,649,496
Committed
Stabilization fund
Technology stabilization
8,181
293,525
-
-
8,181
293,525
Total Committed
301,706
-
-
301,706
1,807,288
580,000
815,467
-
-
1,807,288
580,000
815,467
3,202,755
-
-
3,202,755
Assigned
Encumbrances
For next year's expenditures
Management assignments
Total Assigned
Unassigned
General fund
Bonded projects
Total Unassigned
Total Fund Balance
$
1,163,726
-
(1,916,994)
-
1,163,726
(1,916,994)
1,163,726
(1,916,994)
-
(753,268)
4,668,187
28
$
(1,916,994)
$ 1,649,496
$
4,400,689
12.
Subsequent Events
Debt
Subsequent to June 30, 2012, the District has incurred the following
additional debt:
Bond anticipation note
13.
$
Amount
Interest
Rate
Issue
Date
Maturity
Date
9,000,000
0.75%
12/14/12
06/20/13
Commitments and Contingencies
Outstanding Legal Issues - There are various pending legal issues in which
the District is involved. The District’s management is of the opinion that any
potential future settlement of such claims would not materially affect its
financial statements taken as a whole.
Grants - Amounts received or receivable from grantor agencies are subject to
audit and adjustment by grantor agencies, principally the federal government.
Any disallowed claims, including amounts already collected, may constitute a
liability of the applicable funds. The amount of expenditures which may be
disallowed by the grantor cannot be determined at this time, although the
District expects such amounts, if any, to be immaterial.
14.
Post-Employment Healthcare and Life Insurance Benefits
GASB Statement 45, Accounting and Financial Reporting by Employers for
Postemployment Benefits Other Than Pensions, requires governments to
account for other post-employment benefits (OPEB), primarily healthcare,
on an accrual basis rather than on a pay-as-you-go basis. The effect is
the recognition of an actuarially required contribution as an expense on the
Statement of Activities when future retirees earn their post-employment
benefits, rather than when they use them. To the extent that an entity does
not fund their actuarially required contribution, a post-employment benefit
liability is recognized on the Statement of Net Assets over time.
A. Plan Description
In addition to providing the pension benefits described in Note 14, the
District provides post-employment health care and life insurance benefits
for retired employees through the District’s plan. The benefits, benefit
levels, employee contributions and employer contributions are governed
by Chapter 32 of the Massachusetts General Laws. As of January 1, 2009,
the most recent actuarial valuation date, approximately 60 retirees and
179 active employees meet the eligibility requirements. The plan does
not issue a separate financial report.
29
B. Benefits Provided
The District provides medical and life insurance to benefits to retirees and
their covered dependents. All active employees who retire from the District
and meet the eligibility criteria are eligible to receive these benefits.
C. Funding Policy
Retirees and their spouses contribute 50% of the premium cost for medical
insurance on most plans. The District contributes the remainder of the
health plan costs on a pay-as-you-go basis.
D. Annual OPEB Costs and Net OPEB Obligation
The District’s fiscal 2012 annual OPEB expense is calculated based on
the annual required contribution of the employer (ARC), an amount actuarially determined in accordance with the parameters of GASB Statement
No. 45. The ARC represents a level of funding that, if paid on an ongoing
basis, is projected to cover the normal cost per year and amortize the
unfunded actuarial liability over a period of thirty years. The following table
shows the components of the District’s annual OPEB cost for the year
ending June 30, 2012, the amount actually contributed to the plan, and the
change in the District’s net OPEB obligation based on an actuarial
valuation as of January 1, 2009 (in thousands).
Annual Required Contribution (ARC)
Interest on net OPEB obligation
Adjustment to ARC
$ 1,132
101
(96)
Annual OPEB cost
1,137
Contributions made
(217)
Increase in net OPEB obligation
920
Net OPEB obligation - beginning of year
2,367
Net OPEB obligation - end of year
$ 3,287
The District’s annual OPEB cost, the percentage of annual OPEB cost
contributed to the plan, and the net OPEB obligation for the 2012 fiscal
year and two preceding years were as follows (in thousands):
Fiscal
year
ended
Annual
OPEB
Cost
Percentage of
OPEB
Cost Contributed
2012
2011
2010
$ 1,137
$ 1,059
$
986
19%
20%
20%
Net OPEB
Obligation
$
$
$
3,287
2,367
1,520
The District’s net OPEB obligation as of June 30, 2012 is recorded as a
noncurrent liability in the government-wide Statement of Net Assets.
30
E. Funded Status and Funding Progress
The funded status of the plan as of January 1, 2009, the date of the most
recent actuarial valuation was as follows (in thousands):
Actuarial accrued liability (AAL)
Actuarial value of plan assets
$
8,476
-
Unfunded actuarial accrued liability (UAAL)
$
8,476
Funded ratio (actuarial value of plan assets/AAL)
Covered payroll (active plan members)
UAAL as a percentage of covered payroll
0%
$
11,978
70.8%
Actuarial valuations of an ongoing plan involve estimates of the value of
reported amount and assumptions about the probability of occurrence of
events far into the future. Examples included assumptions about future
employment, mortality, and the healthcare cost trend. Amounts determined regarding the funded status of the plan and the annual required
contributions of the employer are subject to continual revision as actual
results are compared with past expectations and new estimates are made
about the future. The schedule of funding progress, presented as required
supplementary information following the notes to the financial statements,
presents multiyear trend information that shows whether the actuarial
value of plan assets is increasing or decreasing over time relative to the
actuarial accrued liabilities for benefits.
F. Actuarial Methods and Assumptions
Projections of benefits for financial reporting purposes are based on the
plan as understood by the District and the plan members and include the
types of benefits provided at the time of each valuation and the historical
pattern of sharing of benefit costs between the District and plan members
to that point. The actuarial methods and assumptions used include techniques that are designed to reduce short-term volatility in actuarial accrued
liabilities and the actuarial value of assets, consistent with the long-term
perspective of the calculations.
In the January 1, 2009 actuarial valuation, the projected unit credit actuarial cost method was used. The actuarial value of assets was zero, as the
District has not advance funded its obligation. The actuarial assumptions
included a 4.25% investment rate of return and an initial annual healthcare
cost trend rate of 10% which decreases to a 5% long-term rate for all
healthcare benefits after ten years. The UAAL is amortized over 30 years
using an increasing amortization payment at the rate of assumed payroll
increase of 3.5% due to inflation.
31
15.
Pension Plan
Certain administrative and other professional employees and teachers of the
District participate individually in a contributory retirement plan administered
by the Massachusetts Teachers’ Retirement Board. The District does not
contribute to this plan. All other full-time employees of the District are members of the Town of Concord Retirement System.
The District follows the provisions of GASB Statement No. 27 (as amended
by GASB 50), Accounting for Pensions for State and Local Governmental
Employers, with respect to the employees’ retirement funds.
A. Plan Description
The District contributes to the Town of Concord Retirement System
(the System), a cost-sharing multiple-employer, defined benefit pension
plan administered by a retirement board. The System provides retirement, disability and death benefits to plan members and beneficiaries.
Chapter 32 of the Massachusetts General Laws assigns the System the
authority to establish and amend benefit provisions of plan, and grant
cost-of-living increases, to the State legislature. The System issues a
publicly available financial report which can be obtained through the
Town of Concord, Massachusetts Finance Department.
B. Funding Policy
Plan members are required to contribute to the System at rates ranging
from 5% to 11% of annual covered compensation. The District is required
to pay into the System its share of the remaining system-wide actuarially
determined contribution plus administration costs which are apportioned
among the employers based on active covered payroll. The contributions
of plan members and the District are governed by Chapter 32 of the
Massachusetts General Laws. The District’s contributions to the System
for the years ended June 30, 2012, 2011, and 2010 were $ 452,438,
$ 432,772, and $ 431,742, respectively, which were equal to its annual
required contributions for each of these years.
C. Teachers
As required by State statutes, teachers of the District are covered by
the Massachusetts Teachers Retirement System (MTRS). The MTRS is
funded by contributions from covered employees and the Commonwealth
of Massachusetts. The District is not required to contribute.
All persons employed on at least a half-time basis, who are covered under
a contractual agreement requiring certification by the Board of Education
are eligible, and must participate in the MTRS.
32
Based on the Commonwealth of Massachusetts’ retirement laws,
employees covered by the pension plan must contribute a percentage
of gross earnings into the pension fund. The percentage is determined
by the participant’s date of entry into the system and gross earnings, up
to $ 30,000, as follows:
Before January 1, 1975
January 1, 1975 - December 31, 1983
January 1, 1984 - June 30, 1996
July 1, 1996 - June 30, 2001
Beginning July 1, 2001
5%
7% *
8% *
9% *
11%
*Effective January 1, 1990, all participants hired after January 1, 1979, who have not
elected to increase to 11%, contribute an additional 2% of salary in excess of $ 30,000.
The District’s current year covered payroll for teachers and administrators
was not available.
In fiscal year 2012, the Commonwealth of Massachusetts contributed
$ 3,251,572 to the MTRS on behalf of the District. This is included in the
intergovernmental revenue and fixed charges expenditure classifications
in the general fund.
16.
Risk Management
The District is exposed to various risks of loss related to torts; theft of, damage
to and destruction of assets; errors and omissions; and natural disasters for
which the government carries commercial insurance. There were no significant
reductions in insurance coverage from the previous year and have been no
material settlements in excess of coverage in any of the past three fiscal years.
17.
Implementation of New GASB Standard
The Governmental Accounting Standards Board (GASB) has issued Statement No. 68, Accounting and Financial Reporting for Pensions, which is
required to be implemented in fiscal year 2015. Management’s current
assessment is that this pronouncement will have a significant impact on the
District’s basic financial statements by recognizing as a liability and expense,
the District’s applicable portion of its Concord, Massachusetts Retirement
Systems’ actuarially accrued unfunded pension liability.
33
SCHEDULE OF FUNDING PROGRESS
REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2012
(Unaudited)
(Amounts Expressed in thousands)
Other Post-Employment Benefits
Actuarial
Valuation
Date
Actuarial
Value of
Assets
(a)
Actuarial
Accrued
Liability
(AAL) (b)
01/01/09
$
$ 8,476
-
Unfunded
AAL
(UAAL)
(b-a)
Funded
Ratio
(a/b)
Covered
Payroll
(c)
UAAL as
a Percentage of
Covered
Payroll
[(b-a)/c]
$ 8,476
0.0%
$ 11,978
70.8%
See Independent Auditors' Report.
34
Proposal for trip to Germany, July, 2014
I am requesting permission to take a school-sponsored study tour of German in July,
2014. The trip will be available to all students at CCHS, along with the opportunity for
parents and/or to participate as well.
I propose that the trip take place between Monday, July 7th (pm departure) through
Tuesday, July 15, 2013. Since this is a school-sponsored trip, students would, of course,
have to comply with the school policy on field trips in order to travel with us. There is an
option for members of a studentʼs family to participate as well.
The trip will be paid for by students individually. I am using EF Educational Tours to organize the trip; the cost will be approximately $3055/student; that price is guaranteed
once I book the trip--no later additions--and includes trip insurance. Adult family members who wish to go along will pay an additional $355 fee.
EF includes the cost of one chaperone for every six students. As the leader, Iʼll be the
first chaperone. If we have more than 12 (or 18) enroll, Iʼll offer school faculty & administration the opportunity to do chaperone as well: I feel itʼs best to have school personnel
in positions of authority on a school-sponsored trip.
The itinerary for the trip is as follows:
Day 1: Fly overnight to Germany
Day 2: Berlin: meet tour director & take walking tour
Day 3: Berlin: Guided tour, Check Point Charlie Museum
Day 4: Berlin: Free time
Day 5: Travel from Berlin to Munich; visit Mödlareuth Wall Museum
Day 6: Munich: Guided tour of Munich, visit Dachau
Day 7: Munich: Tour BMW plant; free time or take optional bike tour of Munich
Day 8: Munich: Visit Neuschwanstein Castle.
Day 9: Depart for home
I would like to publicize this no later than early May so that students will have the opportunity to put money aside over the summer and fall, as well as to plan for the personal
expenses for the trip. Payment will be due in the spring of 2014 (the exact date depends
on when I book the trip.
If there is interest among the student to fund-raise, Iʼm happy to do so. The proceeds
would be used to provide (limited) scholarships and/or cover expenses not included in
the package (e.g. lunches, admission fees to unscheduled events, etc.).
EF offers a high-school credit course, “Global Connections” at no extra charge for students who would like to earn credit.
Andy
120 MERIAM ROAD CONCORD, MA 01742 PHONE: 978.318.1500 FAX: 978.318.1537 www.concordpublicschools.net
March 26, 2013
TO:
School Committees
FROM: Diana F. Rigby, Superintendent
RE:
Mid-Cycle FY13 Goals Review
A. PROFESSIONAL PRACTICE GOAL
GOAL: By June 2013, communication strategies will be increased and varied for
responding to disagreement and dissent, constructively resolving conflict, and
building consensus throughout the school community.
Key Actions and Progress:
1. Lead principals and faculties to discuss TELL Mass data and implement
site actions to improve teacher and school leadership conditions.
•
K8 Principals and faculties have met monthly in faculty meetings to analyze TELL
Mass data. The principals and their data team leaders teams are participating in
the RBT Data Coach training to develop their skills in assisting teachers with data
analysis. The principals are using protocols from the School Reform Initiative – A
Community of Learners to build the skills and culture necessary for reflective
dialogue and collaborative work. Using these protocols help build trust as they
engage in faculty conversations characterized by reflection, participation equity,
quality analysis and inquiry. At each school, principals and the faculties are
working together to build a common understanding of the survey results and the
factors associated with the conditions. However, faculty-meeting time is limited
and the data analysis, recommendations, and implementation of site actions will
not be completed until the end of the year. It is more reasonable to expect a
report of recommendations for site actions from each school by the end of the
year.
•
The CCHS principal, department chairs, and faculty have met once to discuss
the TELL Mass data. Monthly faculty meetings have been devoted to the
NEASC accreditation process and the new educator evaluation system which are
not exclusive of teacher and school leadership conditions identified in the TELL
Mass survey. However, the focus has not been on the TELL Mass survey data
analysis and solutions which needs to occur. The principal and department
chairs will facilitate the TELL Mass data discussions with the entire faculty for the
remainder of faculty and department chair meetings to develop recommendations
for site actions by June 2013.
•
The ESE reported in February that the TELL Mass survey will not be
administered in Spring 2013. We have contacted ESE fro permission to use the
TELL Mass survey questions in school site surveys for Spring 2013. The ESE is
1
providing districts with student and staff model surveys in July 2013 as part of the
new educator evaluation process. We have contacted ESE for permission to use
the survey questions in school site surveys for Spring 2013.
2. Meet monthly with CCHS administration and CCTA to discuss and resolve
labor issues using conflict resolution strategies.
•
The CCHS Principal and myself have met monthly with the CCTA leaders to
facilitate communication and resolve labor/ contractual issues. The labor union
filed a grievance against the implementation of the Advisory program and we
were able to collaboratively resolve the grievance by implementing a memo of
agreement. Currently, there are no grievances.
•
During the monthly CCTA/Admin. meetings the following items were discussed:
Advisory program, teacher duties, the FY14 budget, FY 14 calendar, student
ratios and class loads, the new Rivers and Revolutions program, NEASC
accreditation process, use of protocols, building project, parking, educator
evaluation, and school improvement goals.
•
The administration and CCTA continue to meet regularly to monitor the progress
of the implementation of the new educator evaluation system. This evaluation
committee works with the department chairs to design and implement the
evaluation system trainings for the CCHS faculty. The department chairs and
teachers provide feedback and the joint evaluation committee discusses the
feedback and collaboratively makes adjustments in real time.
3. Meet monthly with SC members, District Administration, and CTA to
discuss TELL Mass data and implement district actions to improve teacher
and school leadership conditions.
•
The CPS TELL Mass committee has met three times to discuss two of the seven
topics identified in the CTA side letter of agreement. The remainder of the
meetings will be spent addressing the topics of decision-making process, school
and teacher leadership, and professional development. Consensus findings and
recommendations will be identified by the end of May 2013.
•
The principals meet monthly with the CTA representatives at each school site to
facilitate communication and resolve labor/ contractual issues. At Willard, the
CTA Building Representatives prefer to replace the monthly meetings with ad
hoc meetings. Currently, we are working with two CPS grievances from one
teacher.
•
Two CPS employee discipline cases were settled through last chance and
separation agreements to resolve further conflict.
•
Teacher leadership opportunities were increased at each school site through the
school leadership team, grade level teams, data teams, mental health teams,
and teacher committees. At the district level, elementary teacher feedback was
solicited to restructure the elementary district-wide grade level meetings. 58/70
2
K5 classroom teachers responded to the survey, and the meetings were
restructured according to the results. The Elementary Steering Committee is
also undergoing restructuring as a result of teacher/principal feedback.
•
At the middle school, teacher leadership opportunities are available in the
department chairs, house leaders, mental health teams, and teacher committees.
•
The district administrative team meets 2x monthly to discuss feedback from
teachers, grade level teams, department chairs, specialists, and curriculum
specialists regarding student learning and teaching, school improvement, and
district actions related to improvement goals.
•
A joint labor management committee comprised of CTA and Administration has
been formed and will begin meeting in March to negotiate the new educator
evaluation process that will be concluded by May 31, 2013.
•
Two employee discipline matters were settled to resolve further conflict.
4. Consult with RBT to hire an external evaluator to assess school culture and
adult interactions at Thoreau and identify actions to improve school culture.
•
Meg Anderson, Director of the Principal Residency Program, Center for
Collaborative Education, Northeastern University, was hired to evaluate the
decision-making processes, collaborative processes and the norms of behaviors
and patterns of interaction among the faculty and staff at Thoreau. From October
– February, Meg gathered qualitative data taken from 92 interviews, 25
observations, and a parent survey. All faculty and staff were given the
opportunity to participate in an interview, and parents were given the opportunity
to participate in interview groups or through a parent survey. Meg prepared a
report that identified strengths, issues and challenges, evaluator commentary,
and 14 recommendations for collaboration, decision-making, and communication.
Meg presented the report to Thoreau faculty, parents, and the CPS School
Committee in February. The Thoreau principal, her RBT coach, and Meg have
continued to meet to implement the 14 recommendations to build a school
culture of constant improvement of practice and a culture that produces optimal
student growth both academically and socially. The Thoreau principal has been
working with the RBT coach to improve communication with parents and with
faculty/staff.
•
The Thoreau principal is using discussion protocols to analyze TELL Mass data
and Meg’s report with the faculty during the monthly faculty meetings. The
following questions will be addressed in the March and April faculty meetings;
“How can we address these patterns and themes?” and “If there were a step
that we could take this spring to strengthen our school culture, what would that
be?”
•
At the March faculty meeting, most of the Thoreau faculty agreed that holding
facilitated small group discussions while using a discussion protocol was helpful
and successful, and they are eager and ready to continue the work.
3
•
To increase more leadership opportunities for Thoreau teachers, the principal
invited additional faculty members to join the School Leadership Team. She has
also formed teacher committees to discuss and plan the master schedule and
Response to Intervention (RTI) implementation for next year.
•
The principal is working with the RBT coach to develop the decision matrix, hold
facilitated discussions with CTA representatives and PTG presidents, and to
reintroduce a weekly parent newsletter in addition to the monthly blog.
•
Monthly Parent coffees will continue this spring and both a Literacy and Math
night will be held for families.
•
At the next SAC meeting, the responsibilities and roles of the SAC and the
School Leadership team will be clearly defined to inform the process for the
development of the FY14 School Improvement Plan.
5. Hire a Communications Manager for the CCHS Building project.
•
In December 2012, the Building Project’s Communication Manager was hired to
work with the Building Committee Chair and Building Committee to keep the
Concord and Carlisle communities informed about the building project. The
Communications Manager has extensive experience serving as a
communications manager for development and building projects that have
multiple and diverse stakeholder groups.
•
Monthly Project Manager and Building Committee Chair Reports are distributed
to both Building and School committee members and are posted on both the
Building Project and School Committee websites. The Building Committee
meetings were restructured to include a citizen question/answer agenda item.
Building project updates are provided in bimonthly Building Committee meetings
and in monthly Regional School Committee meetings that are televised.
•
The Communications Manager produces a weekly update on the building project
in the local newspapers.
•
The building project website has been upgraded to improve the navigation of the
menu of information.
•
The MSBA reinstated the state project funding in January 2013, and the project
is on scope, budget, and timeline. The 90% construction documents have been
completed, and site preparation has begun with the contractor mobilization.
Building construction will begin in Spring 2013-March 2015, students will move in
April 2015, building abatement, demo, and final site work will be completed
Summer-December 2015, and the final project completion date is December
2015.
B. STUDENT LEARNING GOAL
GOAL: By June 2013, students in grades K-12 will master critical end of year
grade level standards.
4
1. Implement district K12 core curriculum incorporating Common Core
Standards in ELA, Math, Social Studies, and Science.
•
At the elementary level, Math Curriculum Specialists collaborated with grade
level teacher representatives to incorporate the Common Core Standards into
the K5 curriculum and Progress Reports. Some elementary grade levels included
the new common core standards in math in their annual SMART goals. The
ELA Curriculum Specialists have been working to revise the Progress Report to
align with the Common Core Standards and will need to collaborate with grade
level teacher representatives during the summer 2013 to finalize the standards.
The ELA Curriculum Specialists worked with grade level teams to incorporate the
Common Core Standards in K5 writing and piloted a new writing curriculum and
rubrics for K5.
•
At CMS, Department chairs and teachers reviewed the standards and curriculum
to affirm the alignment with the Common Core Standards. Curriculum revisions
over the past two years, and the recent purchase of new math materials have
completed the alignment. Department Chairs have identified two CCSS which
will be mapped across English, social studies, and science for interdisciplinary
alignment. A common humanities writing rubric has been drafted and will be
piloted. With teacher input, the Tuesday meeting schedule was revised for the
2012-13 school year to add grade level department time for all content areas
once per month in addition to previously scheduled weekly meetings for English,
math, science, and social studies.
•
At CCHS, the Principal and his leadership team are working with teacher-led
NEASC committees to complete the accreditation self-review process that
includes the development of CCHS Learning Outcomes and rubrics to evaluate
student learning. Departments are completing the curriculum maps and
parents/public can access the maps to understand the course content and
expectations. During the January Professional Development day, teacher
leaders facilitated small group work on the school wide rubrics.
2. Implement common assessments in K5 ELA and Math and all content areas
in grades 6-12.
•
At the elementary level, common assessments have been implemented in
reading, writing, and math. Principals and their leadership teams are
participating in Research for Better Teaching (RBT) 36 hour course, “ Unleashing
the Power of Collaborative Inquiry” to learn the structured process of
collaborative inquiry and effective uses of data to increase professional
community and student achievement. During grade level meetings, faculty
meetings, and building based meetings, principals and leadership team members
are now practicing with teachers this collaborative process for examining student
work. Principals, curriculum specialists, and teachers are regularly meeting in
grade level and data teams to analyze data to revise their instructional practices
to improve student learning for all students. Pre- assessment data in math has
5
been used to inform instruction and create flexible grouping for instruction across
some grade levels. Post assessment data is used to identify those students who
need reteaching or Response to Intervention (RTI) instruction. Principals and
ELA curriculum specialists are working with grade level teams to implement the
new writing standards and to calibrate scoring of the writing samples using the
grade level rubrics. Both the ELA and Reading Specialists work closely with
grade level teams to analyze the common reading assessment data to identify
students in need of literacy intervention. The RTI structure is implemented at all
the elementary schools.
•
The district purchased a software program, Baseline Edge, to assist teachers
and school sites with the collection of common assessment data to monitor
student progress.
•
Principals report that 80% of K5 students are on track for mastering critical grade
level standards in ELA and math, and 90% of fifth grade students are expected to
achieve advanced/proficient on ELA MCAS and 80% of fifth grade students are
expected to achieve advanced/proficient on Math MCAS.
•
At CMS, common assessments are currently piloted in the five content areas,
and are in development in the specials classes. Department chairs work with
grade level content teachers to analyze student work on the common summative
assessments, and intervention is provided before/after school.
•
CMS Principal reports that more than 80% of the students are on track for
earning more than a B- average for final course grades, and 90% of the eighth
grade students will achieve advanced/proficient on the ELA MCAS, and 80% of
the eighth grade students will achieve advanced/proficient on Math MCAS.
•
At CCHS, formative and summative common assessments have been
implemented, and the Assistant Principal provided training in the School Reform
Initiative (SRI) protocols to analyze student work. During the department chair
meetings, the Principal and Assistant Principals model a variety of SRI protocols
for analyzing student work and student data.
•
CCHS Principal reports that more than 85% of the students are on track for
earning more than 2.0 GPA, and 100% of the graduating class will achieve
competency determination.
3. Identify appropriate intervention and adjust instructional practice.
•
At the elementary level, Response to Intervention (RTI) has been implemented to
support students who need intervention to maintain progress for achieving grade
level standards. At Alcott the RTI block for ELA and math is scheduled for each
grade level K-5 with a minimum of two blocks. The principal meets with the Data
team to move students in/out of RTI support based on the common assessments.
The Level Literacy Program is piloted in the ELA RTI programs at first through
third grade levels. Students are reassessed in math RTI using the math posttest
to determine unit mastery. At Willard, the principal and data team are refining the
RTI process and procedures. During a faculty meeting, the data team shared a
6
Willard RTI handbook that included flowcharts, grade level liaisons, core
curriculum expectations, RTI accommodations checklist, and an RTI FAQ. RTI
discussions will continue during the spring faculty meetings. Willard students who
perform below the benchmark receive RTI intervention in ELA and math. Grade
Level Literacy Teams, working with the principal, ELA specialist, and/or reading
specialist identify the students who will receive RTI intervention. Similarly, Grade
Level Teams meet with the principal and math specialist as part of the regular
math meetings to identify students in need of math support. Additionally, the
Willard faculty participated in job-embedded professional development and
coaching for Executive Functioning strategies by Sarah Ward, a highly regarded
expert on Executive Functioning. Classroom teachers adjusted their instruction
to incorporate many of these new strategies to benefit struggling students. At
Thoreau, each grade level uses the RTI model to provide reading, writing, and
math intervention for struggling students based on student achievement data on
the common assessments. The ELA specialist, reading specialist, and reading
tutors provide targeted reading intervention using the new programs, Fundations
or Leveled Literacy Intervention. The math specialist provides small group
instruction to students who are not making progress in achieving the math
benchmarks based on the common unit assessments. The Thoreau principal is
forming a teacher committee to evaluate the RTI process and procedures to
make adjustments for next year.
•
At CMS and CCHS, teachers provide individual and personalized student
academic support before/after school or during lunch (CMS) or in the resource
centers (CCHS). CMS Directed Language Arts and Fundamentals math courses
provide targeted instruction for struggling students at CMS. CMS teachers use
student data form common assessments to identify those students in need of
intervention and additional instruction.
•
The Director of Special Education reports that special education students are on
track for achieving 90% of their IEP goals and benchmarks by their annual review.
At the preschool level, special education teachers are revising the social
language curriculum to increase students’ social language skills. Elementary
schools are piloting the online math and reading intervention programs iReady by
Curriculum Associates to increase special education student achievement. CMS
and CCHS special education teachers are participating in professional
development for understanding Executive Functioning (EF) deficits and
instructional strategies to build EF skills. The special education teachers will be
attending the Learning Differences Conference at Harvard University in March
and in April Dr. Gatti, another expert in EF, will work with the CMS faculty to
present new approaches to assessment and teaching for flexible thinking and
executive functioning.
•
The Director of METCO reports that Freshmen Boston students are on track for
increasing their GPA’s by .2. METCO support at CCHS focuses on freshmen
orientation, 1:1 laptops, freshmen study skills course, and college admission
support. A part-time teacher has been hired to support student learning, and this
year more METCO students participate in CCHS Honors classes.
7
DISTRICT IMPROVEMENT GOALS
GOAL: During the 2012-13 school year, administrators and teacher leaders
will lead all educators and teams to use student assessment data, research,
and best practices in instruction, assessment and technology to improve
student learning.
1. Provide professional development for administrators, department chairs,
and curriculum specialists in developing and implementing protocols for
looking at student work, analyzing data, and adjusting instructional
practices.
•
CPS administrators, CMS department chairs, and leadership team members
participate in the RBT 36 hour course, “Unleashing the Power of Collaborative
Inquiry”.
•
CPS administrators and CCHS Assistant Principal attend national training in
protocols by the School Reform Initiative (SRI).
•
District, CPS, and CCHS administrators model SRI protocols for analyzing
student work or data during administrative team meetings, department chair
meetings, and faculty meetings.
•
CCHS Assistant Principal (SRI trainer) models SRI protocols for CPS
administrators, leadership teams, and CCHS department chairs.
•
CCHS Principal, Assistant Principals, and Department Chairs model SRI
protocols for analyzing student work and student data during faculty and
department meetings.
2. Technology Specialists collaborate with teachers to integrate use of
digital tools in daily classroom instruction and assessment.
•
Teachers in grades 3, 4, and 5 participated in professional development focused
on using online writing tools during their Tech Tuesdays. Teachers are
interested in using Kidblog for blogging and have started online writing activities
in their classrooms. Some have just started; others have been using Kidblog or
other online writing tools such as Evernote, Google Apps for Education, and
Wordpress. We anticipate that 100% of students in grades 3-5 will have had
experiences with online writing by June 2013. Teachers in grade 2 participated
in professional development focused on using digital writing tools during their
Tech Tuesday. Teachers have upcoming digital writing projects that include
research slideshows and All-About books about bears and Henry Thoreau.
Teachers in grades K and 1, as well as special educators, participated in
professional development focused on exploring the use of iPads in the classroom
during their Tech Tuesdays. Several of these teachers also attended a workshop
in February called "Tell Me a Story: Digital Storytelling with the iPad” and learned
new ways to use the iPad for writing activities. Teachers in grades K and 1, as
8
well as special educators, have also been invited to join an iPad User Group to
explore and practice ways to use the iPad for digital writing experiences.
Upcoming digital writing projects for grade 1 include All-About Books, Butterfly
Poems, and Little Bird Tales. We anticipate that 100% of students in grades 1-2
will have had experiences with digital writing by June 2013. All students in
grades 1-5 have been participating in lessons on Digital Citizenship during their
library classes.
•
EdTECH Teacher provided a full-year professional development program with
face-to-face workshops and online learning for CMS and CCHS teachers to
develop their technology integration skills in preparation for the implementation of
1:1 laptops.
•
At CMS, every 6th grader received a MacBook Air for school/home use, and next
year, every 6th and 7th grader will be using the MacBook Air. Every CMS student
uses Moodle to share book reviews, take quizzes, submit assignments, access
Science forums, or review math. Noodle tools help students organize online
research in all their subject areas while teachers monitor student progress in real
time. Students use Sketch-Up to design city buildings for their Foreign Language
class and West Point Bridge to learn elements of digital design in Applied Tech
class. CMS students use digital cameras and iMovie to plan, create, and edit
anti-bullying videos. All students have Goggle Apps for Education accounts and
Google Docs is used for enhancing collaboration, sharing documents, and writing
blogs and wikis.
•
At CCHS, 1:1 laptop program was piloted in the Rivers and Revolutions program
and for Freshmen METCO students. CCHS is planning to move to 1:1 laptops for
all students in Fall 2015 when they move to the new building. Students are using
Google Apps to collaborate with classmates on projects, submit work to teachers
for online review and comment, create web sites to present information, and to
participate in class blogs. Many teachers are using Moodle to provide students
with an environment where they can access resources, ask and answer
questions, and participate in online discussions. Foreign Language students are
using Voicethread to create slideshows, insert audio and video comments, and to
comment on each other's slideshows. Students in many social studies classes
are creating video projects using video cameras and iMovie. iPads are being
used in the SPED Pathways program to create multimedia digital stories, practice
math skills, and work on organizational skills. iPads are also being used in the
freshman Network World Cultures class to create video projects and to organize
class resources in Evernote.
GOAL: Increase K12 students’ social and emotional well-being.
1. K5 Mental Health Team provides coaching to teachers for consistent
implementation of Open Circle and Bully Proofing Curricula.
9
•
School site mental health teams meet on a weekly basis to monitor progress of
social skill development. Open Circle curriculum is consistently taught in grades
K-5 and the Bullying Proofing Curriculum is taught in grades 3-5.
•
Principals report referrals to Mental Health team have declined from 2012.
2. CMS implements year 2 of CMS Stands Together and CCHS implements
Advisory Program.
•
All CMS students participated in CMS Stands Together curriculum in November
2012. All students read “Bystander” and Up With People facilitated interactive
work with the book and students in September 2012.
•
In addition to their annual work on Maroon and Gold day, spirit weeks, spaghetti
suppers, etc., student leaders are devising a green initiative in coordination with
SAC with the goal of building positive life habits in the school and Concord
communities.
•
The Advisory program was implemented at CCHS to create an adult connection
for each student.
•
CCHS clinical team meets weekly to monitor progress of the social/emotional
well-being of struggling students.
•
2012 YRBS data showed that bullying incidents decreased between 2010 and
2012: Grade 6 by 13%; Grade 8 by 7%, and Grades 9-12 by 8%.
GOAL: By June 2013, implement 100% of the new supervision and evaluation
system at CCHS and begin the process at CPS in alignment with state regulations
and contract provisions.
1. Implement training for district leadership team.
•
District and CCHS leadership teams have completed training on the five step
cycle, rubrics, self-assessment, goal setting, and gathering evidence.
•
All aspects of the new evaluation system to date have been completed by CCHS
educators.
2. Assist CCHS Principal in implementation of evaluation system.
•
Support through regular meetings, My Learning Plan (MLP), and multiple
conversations have taken place to review progress and improvements.
•
The joint labor management committee has met monthly to continue planning for
implementation of the new evaluation system.
10
3. Collaborate with CTA to develop a new supervision and evaluation system
based on state regulations.
•
Meeting dates for labor management committee are scheduled for March 28th,
May 2nd, and May 30th.
•
More than 30 CPS educators attended the ESE Getting Started Workshop on
March 5th.
4. Utilize MyLearningPlan to complement the implementation of the new
supervision and evaluation system.
•
All supervision & evaluation forms and processes are accessible and tracked
electronically.
•
All CCHS educators have been trained on the use of MLP for implementation of
the new supervision & evaluation system.
•
School and district goals have been integrated into MLP forms.
GOAL: By June 2013, FY14 CPS and CCRSD budgets will be approved at both
Concord and Carlisle Town Meetings.
1. Work with Administrative team to identify FY14 student learning needs,
cost drivers, and additional resources.
•
Met with Admin team 2x month to identify cost drivers for CPS FY14: increased
enrollment, sped costs, and interim transportation costs and for CCRSD FY14:
salary, OPEB, retirement, interim transportation, legal, and technology costs.
2. Work with Concord and Carlisle Finance Committees and School
Committees to develop budgets that support FY 14 district goals and are
within the levy limits.
•
Prepare and present FY14 budget proposals to Finance Committees and attend
Finance Committee meetings.
3. Present proposed FY 14 budgets to School Committees and faculties at
each school site.
•
School Committees adopted FY14 budgets in December.
4. Present School Committee Adopted FY14 budgets and school district
warrant articles at Finance Committee Hearing in February 2013.
11
GOAL: Support the CCHS Building Committee and Building Project Team to
complete Construction Documents and maintain construction schedule.
1. Meet weekly with Project Team and monthly with CCHS Building
Committee to review and inform project scope, budget, and schedule.
•
The MSBA reinstated the state project funding in January 2013, and the project
is on scope, budget, and schedule.
•
The project is maintaining the updated schedule as outlined in previous Chair
Reports. The 90% CD MSBA submission was delivered to the MSBA on March
4, 2013 and the design team is progressing within schedule towards cost
estimates of those documents (to be submitted to the MSBA with the Final CD
submission).
•
Additionally, February saw the mobilization of Turner Construction to begin site
enabling work. During the middle weeks of the month Turner established a
presence on site and began installation of the construction fence. Upon receipt of
a demolition permit from the Town of Concord, demolition of the bus depot
complex got underway. Construction fencing and site mobilization continue, and
Turner is working towards the commencement of major earthwork in March.
•
The following dates remain unchanged:
60% Documents delivered to MSBA
Contractor mobilization (trailers, fencing, etc.)
Early construction (enabling work)
Building Construction
Student Move
Building abatement/demo and sitework
Project completion
February 1, 2013 (complete)
March 4, 2013 (complete)
End of March/Early April ‘13
February 11, 2013
March 2013
Spring 2013 – March 2015
April 2015
Summer – December 2015
December 2015
GOAL: By June 2013, assist the School Committee in determining long -term
solution for Transportation services in FY14.
1.  Work with SC Transportation Advisory Committee to identify viable
options for Transportation services for CPS and CCRSD.
•
The Deputy Superintendent met bimonthly with the TAC to complete the
following tasks: development of a series of options that allow the School
Committees to assess comparative costs and benefits between owner-operated
student transportation services and contracted student transportation services;
development of timelines for land acquisition, financing, construction, and other
12
anticipated aspects of the development of an owner-operated student
transportation facility; development of accurate estimates for the cost of land
acquisition, construction, permitting fees, bus fleet acquisition, maintenance
expenses, personnel expenses, and other anticipated expenses associated with
owner-operated student transportation services and facilities; investigation of
sources of funding other than the CPS and CCRSD operating budgets for both
the development of the transportation facility and the ongoing capital and other
associated expenses for owner-operated student transportation services;
reviewing safety standards for student transportation, including driver training,
driver certification, and incident reports, where it does not violate employee
confidentiality; and considering scenarios for providing transportation for Concord
Public Schools and the Concord-Carlisle Regional School District together and
providing transportation for the Concord Public Schools and the Concord-Carlisle
Regional School District separately.
•
Submitted a warrant article for the Spring 2013 Town Meeting to request use of
CPS stabilization funds to support transportation infrastructure development at
the former Town landfill.
13
Mystery Trip – High School Softball
Draft – To be supplemented upon scrimmage/game confirmation; Will supply to Athletic Director
April 17 Wednesday
4:00 pm
Leave after Game on - Head to Cape
6:00 pm
Arrive at Hotel
7:30 pm
Watch College Game
10:00 pm
In rooms
11:00
Lights out
April 18th
Thursday
Game/Scrimmage/Teambuilding/ TBD
April 19th
Friday
Game/Scrimmage/ Teambuilding/ TBD
April 20th
Saturday
Return to HS 4:00pm
If waiver permitted, would rent minivans. Know bus contract could be issue b ut did receive waiver back
in 2001- 2004 of contract.
120 MERIAM ROAD
CONCORD, MA 01742
PHONE: 978.318.1500
FAX: 978.318.1537
March 26, 2013
TO:
FROM:
Diana F. Rigby, Superintendent
RE:
School Choice
Chapter 76, Section 12B of the Massachusetts General Laws addresses Interdistrict School
Choice. The law states that if a school district chooses to withdraw from the obligation of
enrolling non-resident students, the school committee must, “prior to June first, after a public
hearing, adopt(s) a resolution withdrawing from said obligation, for the school year beginning
the following September. Any such resolution of a school committee shall state the reasons
therefore, and such resolution with said reasons shall be filed with the department of
education.” 1
It is proposed that the Concord and Concord-Carlisle School Committees vote, after the public
hearing, on the issue of the districts’ participation or non-participation in Interdistrict School
Choice for the 2013-2014 school year.
It is my recommendation that the Concord and Concord-Carlisle School Committees vote not to
participate in the School Choice provisions of the State Law for the school year 2013-2014 for
the following reasons:
1. Concord Public Schools’ enrollment has increased 14% in the past five years and the
NESDEC enrollment projections show the increases to continue for the next five years.
2. The regional school district is in need of additional space at the high school to meet
instructional and support needs due to an increase in student enrollment over the past
decade. NESDEC projections show enrollment increasing for the next five years.
3. There is not an equitable or adequate transportation system in place to allow all students to
be able to attend a school in another district. Thus some students are denied the chance to
participate.
4.
1
Districts who have children leave to attend another school choice district are penalized
financially because they have to pay some portion of the per pupil cost for those students.
Districts losing students in this manner have fewer resources available to build up their own
programs to retain or attract students.
Chapter 76, Section 12B, p 76-10 Massachusetts General Laws
Fields Renovation Project at CCHS
School Committee Update
March 26, 2013
Project Overview
•  Lower Grass Fields − 
− 
− 
− 
Varsity/JV baseball fields
Varsity/JV so5ball fields
Varsity football prac9ce field
Varsity field hockey field
Renovate Renovate Renovate Renovate •  Football stadium
Renovate and add turf Benefits football, soccer, lacrosse, field hockey •  Upper Hill Area
−  Tennis courts
−  Basketball courts
•  Amphitheater
•  Ameni9es
Replace 5 with 6 Build 2 new per Town request March 26, 2013
New New Fields Renovation Project at CCHS
Committee
•  The commiDee represents those who stand to benefit most directly from the renova9on − 
− 
− 
− 
− 
Soccer
Baseball & So5ball
Lacrosse
Football
Tennis
1,000+ players 850+ players 400+ players 150+ players ??? •  Addi9onal members recruited based on professional skills and interest •  We are commiDed and open to input from all who have 9me and interest March 26, 2013
Master Plan Process
•  Feasibility research
July 2012 – ongoing Whelan, Logalbo, Weiand, Rigby, Badalament, Haley, Anderson… Adams, BarreK, Hunter, Jarnryd, Castrichini, and Turf Field project leaders… Robichaud, McGloin, Kelly, and youth sports program leaders… ProspecSve donors, fields architect, project vendors in other towns… •  Public input •  Town input April – May 2013 April – May 2013 Board of Selectmen, FinCom, RecreaSon, NRC, CPC, Planning, Public Works… •  Plan development −  Design
−  Costs
−  Phasing
April-‐July 2013 − Community use − Maintenance & replacement − Funding •  Plan review and approval
March 26, 2013
June-‐July 2013 Fields Renovation Project at CCHS
Appendix
Material Distributed at 2/26/13 Regional School CommiDee Mee9ng February 26, 2013
Agenda
• 
• 
• 
• 
• 
Vision Approach Organiza9on Funding Authoriza9on Request February 26, 2013
Vision
Plan and implement a comprehensive renova9on of the outdoor recrea9on facili9es at CCHS •  Replace 5 exis9ng lighted tennis courts with 6 new tennis courts and 2 new basketball courts, all lighted •  Renovate 2 baseball and 2 so5ball diamonds with cages, sea9ng, bull pens, scoreboards •  Renovate football stadium with turf, new ligh9ng, scoreboard •  Build an outdoor amphitheater near the front of the school •  Improve access, ameni9es, storage, and overall aesthe9cs February 26, 2013
Conceptual Design
DRAFT as of 2/15/13
February 26, 2013
Approach
Emulate the successful model used to design and build the upper (turf) fields •  Combina9on of private & public funding (CPA, Towns) •  Design and fundraising managed by a new 501(c)3 •  Opportuni9es for public input along the way •  Project to provide for school and public use •  Provide for effec9ve long-‐term maintenance •  Many details – design, phasing, costs – to be worked through February 26, 2013
Organization
The project will be managed by a not-‐for-‐
profit 501(c)3 with a steering commiDee represen9ng key skills and cons9tuencies •  John Boynton, communica9ons • 
• 
• 
• 
Phil Gibson, fundraising Russ Dion, construc9on Dave Fisher, landscape design Barry Haley, CCHS Athle9cs •  Peter Badalament, CCHS Administra9on •  _________________, Regional SC •  Drew McMorrow, so5ball • 
• 
• 
• 
Ralph Verrilli, baseball MaD Magee, football Jen Beveridge, tennis Jim Rice, soccer •  ScoD Harvey, lacrosse February 26, 2013
Funding
The $3-‐4 million project will require both public and private funding •  We have con9ngent commitments from private donors for just under $1 million to date •  Each of the youth sports programs that benefit will be asked to par9cipate in fundraising •  We are exploring op9ons for the public funding piece •  We are planning on a mul9-‐year implementa9on schedule February 26, 2013
Authorization Request
We are reques9ng your authoriza9on to proceed with design and planning of the CCHS Recrea9on Facili9es project February 26, 2013

Renovate - Concord Public Schools

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