Budget Highlights
The proposed Rye School District gross budget for 2013-2014 is $12,938,447. This is a
$143,663 increase or 1.12% over the 2012-2013 budget.
The net operating budget, which is the budget amount less revenues and credits, is
$11,940,235. This net operating budget is associated with the district assessment and is
$190,536 more than the assessment for 2012-2013.
Net budgetary change, which is the proposed 2013-2014 budget compared to the 2012-
2013 adopted budget less one-time special warrant article is increasing $225,663 or
2.02%.
The average annual gross budget increase over the prior:
three (3) years: 2.40%
five (5) years: 2.52%
ten (10) years: 4.13%
The major increase to the budget is the appropriation for the District’s portion of the New
Hampshire Retirement System for certified staff. The District’s contribution rate is
increasing from 11.3% to 14.16% for 2013-2014. This represents a budgetary increase of
$106,346 or 25.31%.
Other major increases in budgetary line accounts are:
Tuition to Private Schools –Elementary $91,653
Health Insurance 73,013
IST Integrator Salary (reorganization) 71,400
District Share of SAU 50 69,513
Tuition to Private Schools – Middle 49,312
The major decrease in the budget is classroom teaching positions at the Rye Elementary
School. There are 28 teaching positions at the school and for 2013-2014 it was
recommended by the administration to eliminate one (1) full time classroom teaching
position, one (1) part time position has been reduced from 60% to 30%, and one (1) part
time position has been reduced from 40% to 30%.
Other major decreases in budgetary line accounts are:
IST Coordinator (reorganization) $(71,372)
Tuition to Other LEAs –High (51,966)
Teaching Salaries –Middle (38,955)
Special Education Aides Salaries –Elem. (35,120)
Tuition to Private Schools – High (30,925)
The proposed tuitioning appropriation for students to attend Portsmouth High School is
decreasing for 2013-2014 by $51,966. It is estimated that there will be 198 students as
compared to the students budgeted in 2012-2013 of 209. The 2013-2014 tuition rate is
10
estimated to be $14,277 per student or an increase of $365 or 2.69%.
Certified teaching staff, in accordance with the Collective Bargaining Agreement, will
receive an average increase of 3.72%.
i
Support staff, which unionized in the late 1990s, are in the process of negotiating a new
collective bargaining agreement with the Rye School Board. As of the printing of this
report a tentative agreement between the two (2) parties has not been reached.
In preparing the budget, the economic conditions of the area were considered and only
items necessary for the operation of the District were included in order to present the
lowest possible budget to the residents of the District.
Tax Impact
It is anticipated that the district assessment for the proposed 2013-2014 budget will increase
approximately $143,663. The district assessment is extremely important as this is the amount of
funds that must be raised through property taxes. Based on the current net assessed valuation, it
is estimated that it will take $1,752,828 in increased appropriations to raise the tax rate $1.00 per
$1,000 of property valuation or $17,528 in increased appropriations to raise the tax rate $0.01 per
$1,000 of property valuation.
The district assessment, before any increases for any warrant article, will increase by $0.11 per
$1,000 of property valuation. For comparison purposes, the tax rate associated with the school
for 2012-2013 increased $0.37 with an additional $0.02 increase from the State. Of the
anticipated $0.11 increase in the tax rate, approximately $0.03 of this amount is due to the
anticipated unreserved fund balance.
