Wheatland-Chili Central Schools Budget Development

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Wheatland-Chili Central Schools 2016-2017 Budget Development Instruction: BOCES,

1 Wheatland-Chili Central Schools Budget Development Instruction: BOCES, Special Education, and Pupil Personnel Services February 8, 2016 Board of Education Meeting 1

2 District Objectives Build a budget that: Supports Board of Education goals Preserves District assets Is fiscally responsible, reasonable, and balanced Build the budget with future budgets in mind: Assess dependence on appropriated fund balance Thorough analysis of five-year plan for use of reserves 2

3 Board of Education Priorities Encourage all students to meet college and career readiness expectations. Improve customer service and communications. 3

4 District s Strategic Focus To provide academic excellence, which empowers all individuals to become motivated learners. To provide and maintain systems to support open communications with all stakeholders (Communication and Parent Involvement). To provide a competitive educational program that is sustainable for the community (Fiscal Accountability). To provide systems necessary for a clean, safe, and healthy environment to support the educational program (Operations). 4

Date January 11 January 25 February 8 February 22 March 7 March 21 April 18 May 9 May 17 June 21 2016-2017 Budget Development Timeline Presentation General Support, Community Services, Transfers, and

5 Date January 11 January 25 February 8 February 22 March 7 March 21 April 18 May 9 May 17 June Budget Development Timeline Presentation General Support, Community Services, Transfers, and Debt Services General Support (Facilities) and Transportation Instruction (BOCES, Special Education, and Pupil Personnel Services) Instruction (Elementary, Secondary, Sports, Co-Curricular, Technology) and Employee Benefits Review Preliminary Draft Budget Review Draft Budget Adoption of Proposed Budget Budget Hearing and Meet the Candidate Night Budget Vote Statewide Budget Revote Day 5

6 Budget Views Areas of Expenditure Budget View by Function Codes (general types of expenses) Three-Part Budget Summary View of Budget as Required by SED Regulations 6

7 Areas of Expenditure (function codes) Expenditure codes are arranged by functional unit and object of expenditure. The term function refers to the primary classification and description as to purpose (what was the purpose of the expenditure). The first four digits identify the function: General Support Instruction Transportation Community Service Employee Benefits Debt Service Interfund Transfers Each function is further subdivided to better classify the expenditure. For example, expenditure code 1325 in the General Support function identifies the Treasurer s Office within the financial office of the school district. 7

Three-Part Budget (Function Codes) Budget Type Administrative Program Capital Components Overall general support and management of the operations of the District: Board of Education costs Central and

8 Three-Part Budget (Function Codes) Budget Type Administrative Program Capital Components Overall general support and management of the operations of the District: Board of Education costs Central and school administration Finance (including tax collection, purchasing, legal and auditing expenses) Curriculum development BOCES administrative expenses Largest portion of all planned expenditures for instruction and support services: Instructional, co-curricular, and athletic programs Counseling and health services Pupil transportation Costs associated with maintaining facilities and grounds: Building and equipment repairs Custodial and maintenance supplies Utilities Debt service 8

What do we know about the 2016-2017 Budget?

9 What do we know about the Budget? Major Non-Discretionary Expenses Employment contract provisions to meet instructional needs (salaries and benefits) Employer retirement costs, social security, unemployment (rates as mandated) Debt payments (similar to mortgage payments) BOCES administrative costs Auditing services (required by law) Services for special education students (tuitions and related services) Materials and textbooks required for instruction Utilities (electricity, heat, telephone, etc.) Transportation costs (as required by law) 9

2016-2017 Proposed Base Budget (by function codes) Instruction (BOCES,

10 Proposed Base Budget (by function codes) Instruction (BOCES, Special Education, Pupil Personnel Services) Budget Function Codes

11 Instruction: BOCES Services (other than Special Education) Category Description Curriculum Curriculum development support Inservice Training Workshops for staff Coaching certification School bus driver training Instruction WeMoCo program and New Visions Regional summer school Alternative High School Urban-Suburban Program (Monroe 1) Masterminds Academic Challenge Bowl International Model UN BUBL (Monroe 1) Elementary Science Program School to Work Partnership (Monroe 1) STAR Renaissance Assessments 11

12 Instruction: BOCES Services (other than Special Education) Category Description Instruction (continued) Today s Students Tomorrow s Teachers (Monroe 1) Counseling software application Library services (online resources, film/video, library automation) Tutoring and Out-of-School Suspension Grant writing services Test scoring services Project Lead The Way costs 12

13 Instruction: BOCES Services (other than Special Education) Category Description Technology Library automation Online courses IT Managed Service (Regional Information Center, Monroe 1 BOCES) Computer server leases IEP Direct Response to Intervention Module (RTIM) School Tool (student management system) Emergency contact system Internet access Data warehousing School World (website) Telecommunications 13

14 Instruction: BOCES Services Students with Disabilities Self-Contained Classrooms: 11 students (as of ) Requirements based on IEPs Student behavior assistants and teacher aides Related services Tutorial services and out-of-school suspension program Teachers of Deaf/Hearing Impaired Interpreters Hearing impaired/audiological services Occupational therapy 14

15 Instruction: BOCES Services Students with Disabilities Self-Contained Classrooms Continued: Related services - Continued Blind/visually impaired Physical therapy Speech and language therapy Assistive technology Career planning Extend school year (ESY) program Worked-based learning program Shared Pupil Personnel Services Supervisor with Monroe 2 BOCES (0.7 FTE) 15

16 Instruction: BOCES Services Students with Disabilities Fourteen students receive related services as follows: Two students receive related services only in grades K-5 Nine students receive services through Committee on Preschool Special Education Three students are homeschooled and receive related services 16

17 Instruction: BOCES Services Students with Disabilities Staff Full-Time Equivalents (FTEs) Shared PPS Supervisor (with Monroe 2 BOCES) 0.7 Speech (Monroe 2 BOCES) 0.6 Psychologist (Monroe 2 BOCES) 0.6 Student Behavioral Assistants (Monroe 2 BOCES)

18 Instruction: BOCES Budget (as of ) Based on January rates provided by BOCES 2 Category Amount Instruction, training, and curriculum [2010 to 2810] $427,810 Occupational education [2280] $263,388 Technology [2630] $578,875 SUBTOTAL $1,270,073 Special education* [2250] $1,195,003 TOTAL $2,465,076 * Budgeted at $870,261 in ; per January Service contract Special Education budget at $1,054,279; this continues to be high risk area. 18

Instruction: BOCES Budget (as of 2.5.16) Budget for Analysis Purposes Amount BOCES (without Special Education Costs)* % of Budget Instruction 8,887,025 1,270,073 14.

19 Instruction: BOCES Budget (as of ) Budget for Analysis Purposes Amount BOCES (without Special Education Costs)* % of Budget Instruction 8,887,025 1,270, % Proposed Base Budget ,238,164 1,270, % *BOCES Special Education costs included as a part of the total District Special Education costs in later slide. 19

20 Instruction: Special Education Contractual: Tuitions Outside Placements: 6.0 students (as of ) School of Holy Childhood, Mary Cariola, Rochester School for the Deaf, and Norman Howard Tuition and 1:1 aides if required Other related services if required Public School Tuitions Tutoring by Rochester City School District (hospitalizations, incarcerations, etc.) Non-resident tuition paid to other public schools Contractual: Medicaid and STAC Reporting Equipment and Supplies Conferences 20

21 Instruction: Special Education 68 students receive in-district program services 19 students in grades K-5 18 students in grades students in grades 9-12 Two students are age appropriate for kindergarten but attend a private or non-public school and are Committee on Special Education responsibility only 21

22 Instruction: Special Education Staffing Staff Full-Time Equivalents (FTEs) Special Education Teachers 9.4 Teacher Aides 4.5 Secretary (PPS Office) 1.0 As noted, 68 students receive in-district program services. 22

23 Instruction: Programs for Students with Disabilities Category (2250) Instruction Teachers, paraprofessionals, tutors, PPS secretary, and substitutes (salary only) Dollar Amount 593,819 Supplies and materials 5,105 Contracted services 18,813 Conferences (through federal grant funds) Tuitions paid to other schools 272,441 SUBTOTAL 890,178 Plus BOCES Services (previous slide) 1,195,003 SUBTOTAL (with BOCES Special Education) 2,085,180 Benefits Percentage (for discussion) 267,219 TOTAL with Benefits (for discussion) 2,352,399 23

24 Instruction: Programs for Students with Disabilities Summary of students receiving special education services (101 students): 11 students: Self-Contained BOCES classrooms 2 students: Related services only in grades K-5 9 students: Services through Committee on Preschool Special Education 3 students: Homeschooled and receive related services 6 students: Outside placements School of Holy Childhood, Mary Cariola, Rochester School for the Deaf, and Norman Howard 68 students: In-district program services 2 students: Age appropriate for kindergarten but attend a private or non-public school and are Committee on Special Education responsibility only 24

25 Instruction: Programs for Students with Disabilities Budget for Analysis Purposes Amount Special Education (including BOCES) % of Budget Instruction 8,887,025 2,085, % Proposed Base Budget ,238,164 2,352, % With Benefits Estimate Per pupil cost (101 students receiving a variety of services) = $23,291 (compared to $22,260 in ) 25

Instruction: Additional Pupil Personnel Staffing Staff Psychologists (0.6 FTE school-based; 0.4 FTE Pre- School Committee on Special Education) Full-Time Equivalents (FTEs) 1.

26 Instruction: Additional Pupil Personnel Staffing Staff Psychologists (0.6 FTE school-based; 0.4 FTE Pre- School Committee on Special Education) Full-Time Equivalents (FTEs) 1.0* Social Workers 2.0 School Counselor 1.0 School Nurses 2.0 Secretary (School Counselor) 1.0 * Additional 0.6 FTE Psychologist shared with Monroe 2 BOCES totaling 1.6 FTE 26

27 Instruction: Pupil Personnel Services Category ( ) Amount Instruction Guidance (counselor and secretary) & Health Services (school nurses) - salaries only Guidance (Supplies & Conference) [2810] 1,105 Health Services (Contractual & Supplies) [2815] 55,835 TOTAL 242,492 Benefits 185,552 83,498 Category ( ) Amount Benefits Psychologists and Social Workers 182,998 82,349 Supplies and materials 2,421 Conferences (through federal grant funds) - TOTAL 185,419 27

28 Instruction: Pupil Personnel Services Budget for Analysis Purposes Amount Pupil Personnel Services % of Budget Instruction 8,887, , % Proposed Base Budget ,238, , % With Benefits Estimate Per pupil cost (672 District students) = $884 (compared to $989 in ) 28

29 Instruction: BOCES, Special Education, and Pupil Personnel Services SUMMARY Budget for Analysis Purposes Amount % of Budget Instruction BOCES (without Special Education) 8,887,025 1,270,073 Instruction Special Education (with BOCES Costs) 2,085,180 Instruction Pupil Personnel Services 427,911 Instruction SUBTOTAL 3,783, % Proposed Base Budget ,238,164 3,783, % (Including benefits estimates from prior slides of $433,066) 18,238,164 4,216, % With Benefits Estimate 29

Budget Variables for 2016-2017 - Revenues Anticipating a 2.7% increase in state aid (with one-half Gap Elimination Adjustment restoration) Allowable levy growth (tax levy limit) is at 0.

30 Budget Variables for Revenues Anticipating a 2.7% increase in state aid (with one-half Gap Elimination Adjustment restoration) Allowable levy growth (tax levy limit) is at 0.73% before exclusions (from 1.56% in ) District projections are based on 1.1% tax levy limit Planned decrease in use of Reserves based on five-year plan ($168,032): Decrease in use of ERS/Other Reserve from $225,000 in to $150,000 in ($75,000 less) Decrease in use of appropriated fund balance from $325,000 in to $231,968 in ($93,032 less) 30

Budget Variables for 2016-2017 - Expenses Increase in expenses from 2015-2016 to 2016-2017: 2.5% increase in general support 5.

31 Budget Variables for Expenses Increase in expenses from to : 2.5% increase in general support 5.4% increase in instruction (pupil services, special education, BOCES, elementary, secondary, sports, co-curricular, technology) 4.1% increase in pupil transportation* 6.8% increase in benefits Decrease in expenses from to : 9.5% decrease in Teachers Retirement System (TRS) (from 13.26% to 12%) 12.09% decrease in Employees Retirement System (ERS) (18.2% to 16%) *Based on actual which is greater than budgeted amount. 31

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33 Areas of Expenditure (functional areas) General Support Capital/Debt Service Facilities/Pupil Transportation Instruction Pupil Services, Special Education, BOCES, Elementary, Secondary, Sports, Co-Curricular, Technology Community Service Employee Benefits 33

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What is our starting point based on the budget variables? We are limited in our ability to raise additional revenue due to the tax levy limit To stay within a tax levy limit of 1.1%, assuming 2.

35 What is our starting point based on the budget variables? We are limited in our ability to raise additional revenue due to the tax levy limit To stay within a tax levy limit of 1.1%, assuming 2.7% increase in state aid, we have $758,145 of expenses that are not covered by revenues The amount of this difference will change as Revenues are better defined through our tax levy limit and state aid numbers Expenses are adjusted to align with revenues 35

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37 PROPOSED BUDGET Summary of Appropriation (By Function) Actual Expenditures Adopted Budget Adjusted Budget Projected Expense Adopted vs. Projected Expense Variance * Budget Variance Amount % General Support $ 1,788,365 $ 2,008,210 $ 2,046,584 $ 2,072,419 64, % Instruction 8,305,454 8,432,225 8,440,045 8,887, , % Pupil Transportation 812, , , ,605 33, % Employee Benefits 3,828,038 4,715,000 4,715,000 5,035, , % Community Services, Transfers, and Debt Services Community Service - 1,150 1,150 1, % Debt Service/Transfers to Debt Service 1,198,851 1,379,897 1,379,897 1,357,000 (22,897) -1.66% Transfers to Capital/Capital Reserve Fund 275, % Transfer to Special Aid Fund 39,991 33,375 33,375 36,215 2, % TOTAL $ 16,247,926 $ 17,384,949 $ 17,444,249 $ 18,238,164 $ 853, % * Adjusted Budget increase is attributable to the $59,300 carryover encumbrances from the fiscal year. 37

38 Summary by Function Instruction 48.73% Pupil Transportation 4.65% Employee Benefits 27.61% General Support 11.36% Community Services, Transfers, and Debt Services 7.65% 38

2016-2017 Budget Development Process Follow the approved timeline Work together

adjust BOCES services projections Review and adjust discretionary items for

39 Budget Development Process Follow the approved timeline Work together to creatively budget for our existing level of educational services Review and adjust BOCES services projections Review and adjust discretionary items for possible reductions Work with leadership to adjust expenses to align with revenues 39

40 BUDGET DEVELOPMENT PROCESS February 22, 2016 Instruction (Elementary, Secondary, Sports, Co- Curricular, Technology) and Employee Benefits 40

Wheatland-Chili Central Schools Budget Development. Board of Education Meeting February 13, 2017

Wheatland-Chili Central Schools 2017-2018 Budget Development Board of Education Meeting February 13, 2017 1 The Wheatland-Chili Central School community is committed to academic excellence which empowers