Common use of APPORTIONMENT AND PAYMENT OF COSTS INCURRED BY THE DISTRICT Clause in Contracts

APPORTIONMENT AND PAYMENT OF COSTS INCURRED BY THE DISTRICT. (A) For the purpose of apportioning assessments levied by the District against the member towns, costs shall be divided in two categories: capital costs and operating costs. (B) Capital costs shall include all expenses in the nature of capital outlay such as the cost of acquiring land, the cost of constructing, reconstructing or adding to a school building or buildings, the cost of replacing or remodeling or making unusual or extraordinary repairs or performing unusual or extraordinary maintenance to a school building or buildings, including its component systems, such as heating, ventilating, air conditioning, electrical and mechanical systems, the cost of constructing sewerage systems or sewage treatment and disposal facilities or the cost of the purchase and use (excluding, however, ordinary and usual sewer usage charges) of such systems with a municipality, including without limitation the cost of original and replacement equipment and furnishings for such school building or buildings or additions, plans, architects, and consultants' fees, grading and other costs incidental to placing school buildings and additions, sewerage systems and sewage treatment and disposal facilities and any premises related to the foregoing in operating condition. Capital costs shall also include payment of principal of and interest on bonds or other obligations issued by the District to finance capital costs. (C) Operating costs shall include interest on temporary notes issued by the District in anticipation of revenue and also all costs not included in capital costs as defined in Subsection B, such as salaries, wages, supplies, texts and textbooks, usual and ordinary repair and maintenance expenditures and other costs generally incurred in the day-to-day operation of schools. (D) Capital costs attributable to the regional junior - senior high school (but not capital costs attributable to any school leased by a member town to the District as provided in Section (II) for the fiscal year beginning July 1, 1982, and for every fiscal year thereafter shall be apportioned to the member towns on the basis of their respective pupil enrollments in the regional junior - senior high school only. Each member town's share of capital costs, as aforesaid, for each such fiscal year shall be determined by commuting to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the regional junior - senior high school only on the October 1 next preceding the first day of the fiscal year for which the apportionment is determined bears to the total pupil enrollment from all of the member towns in the regional junior - senior high school only on the same date. Operating costs attributable to all of the schools operated by the District (including any school leased by a member town to the District as provided in Section (II) for the fiscal year beginning July 1, 1983, and for every fiscal year thereafter shall be apportioned to the member towns on the basis of their respective pupil enrollments in the Regional School District. Each member town's share of operating costs, as aforesaid, for each such fiscal year shall be determined by computing to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the Regional School District on the October 1 next preceding the first day of the fiscal year for which the apportionment is determined bears to the total pupil enrollment from all the member towns in the Regional School District on the same date. For the fiscal year beginning July 1, 1982, each member town's share of operating costs, as aforesaid, shall be determined by computing to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the regional junior - senior high school and in grades kindergarten through six, inclusive, on the October 1 next preceding said fiscal year bears to the total pupil enrollment from all of the member towns in the regional junior - senior high school and in grades kindergarten through six, inclusive, on the same date. (E) Each member town shall pay to the District in each fiscal year its proportionate share, certified as provided in subsection IX (C), of capital costs and operating costs. Except as otherwise provided in subsection IX (A), the annual share of each member town shall be paid in such amounts and at such times that at least the following percentages of such annual share shall be paid on or before the dates indicated, respectively: (1) July 15: 20%. (2) September 15: 40%. (3) November 15: 60%. (4) February 15: 80%. (5) May 15: 100%. (F) If the unencumbered amount in the excess and deficiency fund, so called, of the District at the end of a fiscal year exceeds 5% of its operating budget and its budgeted capital costs for the succeeding fiscal year, the amount in excess of the said 5% shall be applied by the Committee to reduce the amount to be raised by assessment on the member towns in accordance with the provisions of Subsection D. The Treasurer of the District shall recertify the amounts reapportioned to the Treasurers of the member towns within 30 days from the date on which the Committee votes to reduce the amounts to be raised by assessment.

APPORTIONMENT AND PAYMENT OF COSTS INCURRED BY THE DISTRICT. (A) For the purpose of apportioning assessments levied by the District against the member townsassessments, costs shall be divided in into two categories: capital costs and operating costs. (B) Capital costs shall include all expenses in the nature of capital outlay such as the cost of acquiring land, the cost of constructing, reconstructing or restructuring, and adding to a school building or buildings, and the cost of replacing or remodeling or making unusual or extraordinary repairs or performing unusual or extraordinary maintenance to a school building or buildings, including its component systems, such as heating, ventilating, air conditioning, electrical and mechanical systems, the cost of constructing sewerage systems or sewage treatment and disposal facilities or the cost of the purchase and use (excluding, however, ordinary and usual sewer usage charges) of such systems with a municipality, including without limitation the cost costs of the original and replacement equipment and furnishings for such school building or buildings or additions, plans, architects, ’ and consultants' ’ fees, grading and other costs incidental to placing school buildings and additions, sewerage systems additions and sewage treatment and disposal facilities and any related premises related to the foregoing in operating condition. Capital costs shall also include payment of principal of and interest on bonds bonds, notes or other obligations issued by the District to finance capital costs. (C) Operating costs shall include all costs not included in capital costs as defined in Section V(B) but including interest on temporary notes issued by the District in anticipation of revenue revenue. School transportation shall be provided to and also all costs not included in capital costs as defined in Subsection B, such as salaries, wages, supplies, texts and textbooks, usual and ordinary repair and maintenance expenditures and other costs generally incurred in the day-to-day operation of schools. (D) Capital costs attributable to the regional junior - senior high school (but not capital costs attributable to any school leased by a member town to from the District schools by the District for all resident eligible students as provided in Section (II) for the fiscal year beginning July 1, 1982by law, and for every fiscal year thereafter the cost thereof shall be apportioned to the member towns as an operating cost. (D) Apportionment of Capital Costs Capital costs shall be apportioned for a particular school fiscal year based on each member town’s Running Average Percentage for that fiscal year. For the basis purpose of their respective pupil enrollments this section, the following terms shall be defined as set forth herein: A member town’s “Tahanto Enrollment Percentage” for a particular fiscal year is the number of that town’s resident students enrolled in the regional junior - senior high school only. Each district, divided by the total number of resident students of member town's share of capital costs, as aforesaid, for each such fiscal year shall be determined by commuting to the nearest 1/100 of 1% the ratio which that town's pupil enrollment towns enrolled in the regional junior - senior high school only on the district, each determined as of October 1 next preceding the first day of the prior fiscal year. A member town’s “Foundation Enrollment Percentage” for a particular fiscal year is that town’s Foundation Enrollment (as defined in MGL c. 70, s. 2, as it may be amended from time to time) as determined by the Massachusetts Department of Elementary and Secondary Education for which the apportionment is determined bears to prior fiscal year, divided by the total pupil enrollment from Foundation Enrollment of all member towns for the prior fiscal year. A member town’s “Annual Average Percentage” for a particular fiscal year is the sum of its Tahanto Enrollment Percentage plus its Foundation Enrollment Percentage for that fiscal year, divided by two. A member town’s “Running Average Percentage” for a particular fiscal year is the sum of its Annual Average Percentage for that fiscal year plus its Annual Average Percentage for each of the member towns in the regional junior - senior high school only on the same datethree preceding fiscal years, divided by four. Operating Grades Pre-K-5 Capital costs attributable related to all of the District schools operated by the District (including any school leased by a member town to the District as provided in Section (II) for the fiscal year beginning July 1, 1983, and for every fiscal year thereafter serving grades pre-K-5 shall be apportioned to the member towns on town where the basis of their respective pupil enrollments in the Regional School District. Each member town's share of operating costs, as aforesaid, for each such fiscal year shall be determined by computing to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the Regional School District on the October 1 next preceding the first day of the fiscal year for which the apportionment building is determined bears to the total pupil enrollment from all the member towns in the Regional School District on the same date. For the fiscal year beginning July 1, 1982, each member town's share of operating costs, as aforesaid, shall be determined by computing to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the regional junior - senior high school and in grades kindergarten through six, inclusive, on the October 1 next preceding said fiscal year bears to the total pupil enrollment from all of the member towns in the regional junior - senior high school and in grades kindergarten through six, inclusive, on the same datelocated. (E) Each member town shall pay to the District in each fiscal year its proportionate share, certified as provided in subsection IX (C), of capital costs and operating costs. Except as otherwise provided in subsection IX (A), the annual share of each member town shall be paid in such amounts and at such times that at least the following percentages of such annual share shall be paid on or before the dates indicated, respectively: (1) July 15: 20%. (2) September 15: 40%. (3) November 15: 60%. (4) February 15: 80%. (5) May 15: 100%. (F) If the unencumbered amount in the excess and deficiency fund, so called, of the District at the end of a fiscal year exceeds 5% of its operating budget and its budgeted capital costs for the succeeding fiscal year, the amount in excess of the said 5% shall be applied by the Committee to reduce the amount to be raised by assessment on the member towns in accordance with the provisions of Subsection D. The Treasurer of the District shall recertify the amounts reapportioned to the Treasurers of the member towns within 30 days from the date on which the Committee votes to reduce the amounts to be raised by assessment.

APPORTIONMENT AND PAYMENT OF COSTS INCURRED BY THE DISTRICT. (A) CLASSIFICATION OF COSTS For the purpose of apportioning assessments levied by the District against the member towns, costs shall be divided in into two categories: capital costs and operating costs. Capital outlay costs shall be presented as a separate article on the effected town warrant. (B) CAPITAL COSTS Capital costs shall include all expenses in the nature of capital outlay such as the cost of acquiring land, the cost of constructing, reconstructing or constructing and adding to a school building or buildings, and the cost of replacing or remodeling or making unusual or extraordinary repairs or performing unusual or extraordinary maintenance to a school building or buildings, including its component systems, such as heating, ventilating, air conditioning, electrical and mechanical systems, the cost of constructing sewerage systems or sewage treatment and disposal facilities or the cost of the purchase and use (excluding, however, ordinary and usual sewer usage charges) of such systems with a municipality, including without limitation the cost of the original and replacement equipment and furnishings for such school building or buildings or additions, plans, architects, architect’s and consultants' consultant’s fees, grading and other costs incidental to placing school buildings or additions and additions, sewerage systems and sewage treatment and disposal facilities and any related premises related to the foregoing in operating condition. Capital costs shall also include payment of principal of and interest on bonds bonds, notes or other obligations issued by the District to finance capital costs. (C) Operating costs shall include interest on temporary notes issued by the District in anticipation of revenue and also all costs not included in capital costs as defined in Subsection B, such as salaries, wages, supplies, texts and textbooks, usual and ordinary repair and maintenance expenditures and other costs generally incurred in the day-to-day operation of schools. (D) . Capital costs attributable for each fiscal year shall be apportioned separately with respect to each District school, including the schools listed in sub-section III (B), and to the regional junior - senior high Superintendent’s office. Capital costs with respect to each District’s school (but not capital costs attributable to any school leased by a member town to the District as provided in Section (II) for the fiscal year beginning July 1, 1982, and for every fiscal year thereafter shall be apportioned to each member Town based upon the percentage of that member towns on Town’s student enrollment in that school as of October 1 of the basis of their respective pupil enrollments in the regional junior - senior high school only. Each member town's share of capital costs, as aforesaid, for each such fiscal year shall be determined by commuting to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the regional junior - senior high school only on the October 1 next preceding the first day of the fiscal year for which the apportionment is determined bears to determined. In the total pupil event there is no enrollment from all of the member towns in the regional junior - senior high a school only on the same date. Operating costs attributable to all of the schools operated by the District (including any school leased by a member town to the District as provided in Section (II) for the fiscal year beginning July such preceding October 1, 1983, and for every fiscal year thereafter capital costs on account of that school shall be apportioned to the each member towns Town on the basis of their respective pupil enrollments in the Regional School District. Each member town's share of operating costs, as aforesaid, for each enrollment on such fiscal year shall be determined by computing to the nearest 1/100 of preceding October 1% the ratio which that town's pupil enrollment in the Regional School District on the October 1 next preceding the first day of the fiscal year for which the apportionment is determined bears to the total pupil enrollment from all the member towns in the Regional School District on the same date. For the fiscal year beginning July 1, 1982, each member town's share of operating costs, as aforesaid, shall be determined by computing to the nearest 1/100 of 1% the ratio which that town's pupil enrollment in the regional junior - senior high school and in grades kindergarten through six, inclusive, on the October 1 next preceding said fiscal year bears to the total pupil enrollment from all of the member towns in the regional junior - senior high school and in grades kindergarten through six, inclusive, on the same date. (E) Each member town shall pay to the District in each fiscal year its proportionate share, certified as provided in subsection IX (C), of capital costs and operating costs. Except as otherwise provided in subsection IX (A), the annual share of each member town shall be paid in such amounts and at such times that at least the following percentages of such annual share shall be paid on or before the dates indicated, respectively: (1) July 15: 20%. (2) September 15: 40%. (3) November 15: 60%. (4) February 15: 80%. (5) May 15: 100%. (F) If the unencumbered amount in the excess and deficiency fund, so called, of the District at pupils from each member Town which the end of a fiscal year exceeds 5% of its operating budget and its budgeted capital school is intended to accommodate, as determined by the Committee. Capital costs for replacement of equipment in the succeeding fiscal year, District schools or for equipment intended to be used throughout the amount in excess District or which are incurred for the benefit of the said 5% shall be applied by office of the Committee to reduce Superintendent of Schools or for the amount to be raised by assessment on the member towns in accordance with the provisions of Subsection D. The Treasurer administration of the District shall recertify be apportioned in the amounts reapportioned to the Treasurers of the member towns within 30 days from the date on which the Committee votes to reduce the amounts to be raised by assessmentsame manner as operating costs as set forth in Section IV (C).