What figures from DESE show:

Department of Elementary and Secondary Education show Narragansett Regional School District, as of June 2019 was at 108.6 % of Net School Spending for FY 2018.

According to DESE, that is the latest financial data they have.

What is Net School Spending?

I. Three Components A.
A foundation budget calculated for the district representing minimum spending needed. Adjusted annually to reflect changes in enrollment, demographics, inflation, and geographical wage differences.
B. A local contribution or local appropriations required to meet net school spending.
C. Chapter 70 Aid is the share of the foundation budget funded by the state.

II. The Foundation Formula
A. Required Net School Spending = Local Contribution + Chapter 70 Aid.
B. Required Net School Spending = Foundation Budget.

 III. The Concepts
A. Foundation Enrollment – the number of students a district is responsible for educating financially as of October 1 each year.
B. Foundation Budget – increases or decreases based upon the foundation enrollment and the inflation factor used by the state.
C. Local Contribution is calculated by increasing the previous year’s contribution by the Municipal Revenue Growth factor and adjusting this number based upon municipality's' ability to pay, the latter based on the state’s aggregate wealth model.
D. Municipal Revenue Growth Factor is Towns' percentage increase in local revenues from one year to the next as calculated by the Department of Revenue.
E. The Aggregate Wealth Model looks at both personal income wealth statistics and property wealth statistics in a Town.

from June 13, 2019:

A group of parents and education advocates filed a lawsuit in state court Thursday over what they're calling inadequate school funding. The plaintiffs argue the current school funding system, which is more than 25 years old, isn't keeping up with their students' needs and is creating a system of "separate but unequal schools."

The plaintiffs include students and parents from Chelsea, Chicopee, Fall River, Haverhill, Lowell, Orange and Springfield — all diverse municipalities with above-average proportions of low-income families — as well as the NAACP's New England Area Conference and the nonprofit Chelsea Collaborative.

from Board of Selectmen Meeting May 8, 2019

Inter-municipal agreement between Templeton and Hubbardston, MA
Accounting services - provider = Templeton & end user = Hubbardston.

APPORTIONMENT AND ASSESSMENT OF COSTS
The End User shall pay to the Provider per fiscal year as follows:

FY20 - $37,000
FY21 - $42,000
FY22 - $43,000

This is contingent on the End User’s receipt in FY20 of $30,000 in funds to offset the cost of
software conversions necessary to service both Town departments. It is further contingent upon
appropriation by Hubbardston and Templeton Town Meetings at their annual town meetings of
the necessary appropriations to fund the provision of and purchase of the services specified herein.

So, lets do a breakdown of this:

Beginning July 1, 2019, Hubbardston pays Templeton $37,000.00 for Templeton Town Accountant to work on Hubbardstons' books.

What this costs Templeton:

Templeton Town Accountant receives a $7,500.00 raise to do the extra work.

Part time person in accountant office goes full time at $49,780.00 + benefits.
(part time person was at $20,346.00 / $18,903 + floating pay at $1,443.00)
Benefits cost approximately an extra $25,000.00 (conservative)

$49,780.00 - $20,346.00 = $29,434.00.

So, 4th grade math equals . . . . . . . . . . . . . . . . $  7,500.00   (accountant raise)
part time to full time . . . . . . . . . . . . . . . . . . . . $29,434.00   (part time person raise)
now full time benefits . . . . . . . . . . . . . . . . . . . $25,000.00

Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$61,934.00
subtract Hubbardston payment . . . . . . . . . . . . $37,000.00

Templeton in the hole for . . . . . . . . . . . . . . . . .$24,934.00

Assuming the steady increase in health insurance benefit, yearly cost of living increases, merit raises and increases in retirement costs, it can be assumed Templeton will continue to come out on short end of this stick.

You may watch the selectmen meeting of May 8, 2019 to see this happen.

Massachusetts Municipal Auditors' & Accountants' Association Inc.

The Association offers a certification program of Certified Governmental Accountant

MMAAA

2019 Newly Certified Members - (as of June 3, 2019 - 1:32 P.M.)

Name                                          Title                                               Community
Chuckran, Heidi                         Town Accountant                          Mattapoisett
Curley, Stephen                          Deputy Comptroller                      Newton
Fernandes, Melissa                    District Accountant                       Groton-Dunstable Reg Sch Dist
Lin, Jie (Jenny)                           Town Accountant                          Princeton
Lindmark, Todd                           Finance Director                           Norfolk
Mainville, Andrea                        Town Accountant                          Manchester by the Sea
McCarthy, Christine                    Town Accountant                           Marshfield
Mullane, Jared Asst                    Town Accountant                            Andover
Nunley-Benjamin, Aleesha          Finance Director/Auditor               Medford
Osborn, Anna                              Town Accountant                           Williamstown
Piatt, Donald                                Finance Director/Town Acct          Cohassett
Potter, Deborah                           Town Accountant                           Oak Bluffs
Rogers, Ninotchka                      Town Accountant                            Bolton
Rose, Sally                                  Accounting Specialist                     Wellesley
Ruseva, Mariya                           Administrative Asst                        Yarmouth
Wood, Sarah                               Town Accountant/CFO                   Middleton

Residents want roads fixed but do not wish to pay for it?
Recent moves by Hubbardston Town voters seem to back that up.

HUBBARDSTON — Voters turned out but were not supportive of a plan to tackle road repairs through an override that required election approval.

A ballot question seeking a tax increase of up to $350,000 to fund the municipal road repair and maintenance fund, created at the June 3 Town Meeting, failed, with 190 voters in favor and 219 against.

The override article won approval by required two-thirds at Town Meeting, but it also required a majority votes in support of the tax measure at the election in order for the plan to move forward.

Templeton, MA:

People may feel that the gas and diesel tax paid at the pump is where the money comes from or should come from for road repair / rebuilding. While it is true some monies do come to towns from that program, it is not enough, for several reasons.

First and foremost, state legislature and governor do not put forward enough money in the chapter 90 program for it to really work. (200 million shared by all cities and towns in state) Secondly, and I am not sure if this has been tracked at any level, with the advent of electric cars, hybrids, better gas mileage, push for mass transit, what are the annual gas tax collection rates over the years? We, as residents, may be waiting a long time for that to happen. In the mean time, the way our roads will become passable and in decent shape, which affects many things, to include how much is spent on clearing roads in the winter, damage to personal vehicles, danger to kids riding bikes, walking on roads without sidewalks and even people moving to our town.

There is one option available; it involves creating a stabilization fund strictly for roads, requires two thirds vote of town meeting, then a funding mechanism, one being a tax override which only goes to provide money for that fund. If the fund is emptied or the roads are fixed, the override goes away. Something to be looked at and considered. All people are tired of crappy roads. Money could also come from left over tax money, ie: free cash. You, the tax payer control that; if you wish it to go to a certain thing, say so, and you can choose to vote no if free cash is presented to be spent on other things, that is your real power, power of the purse. Taxpayers have to decide what they want. In the near future, no one else is gonna make this happen except you

Residents want roads fixed but do not wish to pay for it?

HUBBARDSTON — Voters turned out but were not supportive of a plan to tackle road repairs through an override that required election approval.

A ballot question seeking a tax increase of up to $350,000 to fund the municipal road repair and maintenance fund, created at the June 3 Town Meeting, failed, with 190 voters in favor and 219 against.

The override article won approval by required two-thirds at Town Meeting, but it also required a majority votes in support of the tax measure at the election in order for the plan to move forward.

Voters also filled many town board seats, but several are still open after no one ran.

With 418 voters casting ballots during the June 11 election, the decisions were made by 12.6 percent of the 3,327 registered voters in town, according to Town Clerk Joyce Green.

Voters returned incumbent members to the Board of Selectmen, with Daniel Galante winning 278 votes and Kris Pareago tallying 259.

In a race for an open Planning Board seat for five years, Francois Steiger out-polled Thomas Robinson 242 to 151.

Incumbent Alice Livdahl won a one-year seat on the Planning Board with 327 votes.

Two positions were on the ballot for three-year terms on the Board of Health, with incumbent Catherine Hansgate winning one with 331 votes; the second seat remains unfilled.

A Board of Health seat for two years garnered four write-in votes, with a winner pending acceptance.

Quabbin School Committee incumbent Mark Wigler was returned to the committee with 329 votes.

John Prentiss was returned to the Board of Assessors, with 333 votes; Moderator Rene Lafayette won re-election with 342 votes.

Two three-year seats on the Finance Committee were filled by incumbents Joshua Lerner, 288, and Susan Rayne, 296.

A two-year seat on the Finance Committee was filled by incumbent David Conaghan, 315 votes, while a one-year term was won by incumbent Charles Reed with 312 votes.

Paul Sweeney garnered 329 votes in being returned to the Cemetery Commission.

Incumbents Johanna Henning and Morgan Brinker were re-elected as Trustees of the Public Library with votes of 299 and 270, respectively.

Incumbent Parks Commissioners Jason Guertin, 311 votes, and Brian Matheson, 291 votes, were re-elected.

Seats on the Housing Authority were hard to fill, with a write-in for a one-year term potentially filled, but no one elected to fill two-year, three-year and four-year terms.

Positions still open could be filled by the Board of Selectmen in joint meetings with the committee to which the appointment is to be made. The person elected would then have to run for election next year to retain the seat for the remainder of the full term.

More Taxes on the Way??

STATE HOUSE, BOSTON, JUNE 7, 2019.....Taxes and benefits are front of mind over the next week. Lawmakers on Wednesday plan to take a critical vote to advance a constitutional amendment designed to raise $2 billion in new taxes from the state's wealthiest residents. The expected vote during a Constitutional Convention coincides with an effort to delay for three months the state's new paid family and medical leave program, which entails about $1 billion in new taxes and benefits. Business and labor groups, in a rare alliance, urged Beacon Hill on May 20 to pass a delay bill, which they say will facilitate a smoother rollout. Their request has received serious consideration but Gov. Charlie Baker and Democratic legislative leaders have so far been unable to agree on what to do, although Baker hoped for a final decision this week due to the logistics involved with implementing a law that affects so many workers and employers.

Baker has gone along with the leave program's new payroll tax and also hopes his proposed taxes on vaping products and opioid manufacturers will be adopted by the conference committee that formally began work this week on a state budget that's due by July 1. But Baker remains the only one among those deciding the fate of the income surtax or millionaires tax who has not staked out a position on the important matter. Two days before the joint meeting of the House and Senate, Baker is scheduled to speak Monday at the annual meeting of the Massachusetts High Technology Council, which is leading the charge against the proposed tax and would surely like to see Baker join the many other elected Republicans in their corner. An amendment to the measure filed by Rep. Alice Peisch would permit the legislature to establish a progressive income tax structure under which tax rates would increase along with income.

While Baker has supported tax increases, he's also portrayed himself as someone who wants to hold the line against tax hikes and who believes the state should be able to get by on its existing revenues. That's a line of thinking that's holding up in fiscal 2019. May tax collections of about $2 billion kept the state on pace for a revenue surplus of about $950 million. With just one month left in the fiscal year, tax receipts are running 7.6 percent over the same 11-month period in fiscal 2018, far surpassing the growth rate that lawmakers and Baker used to build this year's state budget. That budget has needed padding throughout the year and a time-sensitive supplemental budget (H 3819) that was approved by the House on May 29 and remains pending before the Senate Ways and Means Committee. Baker this week signed a $1.9 billion transportation bond bill that included $200 million for local road repairs. Other loose ends on the hill include reaching agreement on a final bill limiting drivers to using only hands-free devices while behind the wheel and a Senate decision on how it plans to address Sen. Mike Brady's drunk driving case plea agreement.