Elmira Heights Central School District Budget Presentation February 24, 2014

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1 Elmira Heights Central School District Budget Presentation February 24,

2 2 Budget Development

3 3 Budget Development

4 Budget Factors Budget $20,054,526 1% Budget Increase $200, Tax Levy $7,375,592 1% Tax Levy Increase $73, % Budget Increase = 2.71% tax levy increase

5 BOCES Budget Budget to Budget Increase Projected % increase in Levy Budgeted $4,691, Current $4,691, First Draft $5,116,465 $424, % 5

6 BOCES Budget Acct code Description $ Incr/ (Decr) % Incr/ (Decr) 1010 Board of Education $1,000 $1,000 $0 0% 1310 Business Admin $322,726 $322,333 $ % 1680 Computer Services $579,926 $557,116 ($22,810) -3.93% 1981 BOCES Admin $299,951 $313,528 $13, % 2020 Supervision $3,700 $3,823 $ % Research/Planning/ Evaluation $41,941 $5,846 ($36,095) % 2070 In-Service $35,638 $43,068 $7, %

7 BOCES Budget Acct code Description $ Incr/ (Decr) % Incr/ (Decr) 2110 Teaching Regular $308,384 $309,981 $1, % 2250 Special Education $2,316,809 $2,638,466 $321, % 2280 Occupational Ed $660,076 $807,604 $147, % 2330 Teaching-Special $119,065 $111,940 ($7,125) -5.98% 2810 Guidance $530 $0 ($530) % 5510 Transportation $2,124 $1,760 ($364) % 7 Total $4,691,873 $5,116,465 $424, %

8 BOCES Budget DECREASES Coser 605 (Account A1680)-Computer Services ($22,810) % Eliminated Iobservation ($4,000) IPA Equipment Purchase paid in full ($22,137) Coser 602 (Account A2070) Research Planning & Evaluation ($36,095) % Decrease in Health Care Coordination due to elimination of CST Health Care Plan 8 Teaching Special ($7,125) -5.98% Closure of St. James Mercy Hospital program

9 BOCES Budget What is driving the overall increase of $424,592 (9.05%) RWADA increase see next 3 slides Special Education classes, itinerants and related services (Account A2250) increases + $321,657 9 Students attending CTE courses (Account A2280 Coser 101) increases+$147,528

10 BOCES Budget - RWADA What is RWADA Resident Weighted Average Daily Attendance & how does it affect our BOCES budget???? Resident Weighted Average Daily Attendance. This pupil measurement is a count, weighted for certain groups of students, for all resident public school pupils in the district. It is calculated by subtracting the WADA of nonresident pupils attending public school in the district from the district's WADA and adding the WADA of resident pupils of the district who are in full time attendance at a school operated by a Board of Cooperative Educational Services, a County Vocational Education and Extension Board, or another public school district. 10

11 BOCES Budget - RWADA RWADA is used to allocate BOCES costs between school districts in many of the BOCES cosers. Our District RWADA (1158) will increase from this year (1077) while total RWADA for all districts (32,597) will decrease from this year (33,089) giving Elmira Heights a larger share of the overall costs (3.55%) next year; up from (3.25%). 11 Our BOCES aid ratio (.784) will increase next year (.80) which will mean more aid to help offset our increased share of expenditures.

12 BOCES Budget - RWADA RWADA RWADA % Estimated Aid Ratio RWADA RWADA % Estimated Aid Ratio Elmira Heights 1,077 (A) 3.25% (A/B).784 1,158 (C) 3.55% (C/D).800 Total All GST Districts 33,089 (B) 32,597 (D) 12

13 BOCES Budget - RWADA 13 What Cosers use 2 years prior RWADA ( )? Central Administration (Coser 001) Capital/Rental (Coser 002) Virtual Learning/Advanced Academics Base cost (Coser 430) Science Resource Center Base cost (Coser 527) Model Schools Base cost (Coser 536) School/Curriculum Improvement Planning Base cost (Coser 537) Student Management Service (School Tool) (Coser 605) CBO Administration (Coser 612)

14 BOCES Budget Special Education 14 Program FTE s FTE s Cost Cost Increase/ (Decrease) 1:12: 1 Academic Delay $36,659 $0 ($36,659) Elsmere $58,422 $89,456 $31,034 1:8: $406,600 $261,030 ($145,570) 1:6:1 Broad Horizons $43,777 $99,384 $55,607 1:6:1 ED $87,892 $81,300 ($6,592) 1:6:1 Autism $255,872 $484,356 $228,484 1:6:1 Multiply Disabled $267,372 $242,178 ($25,194)

15 BOCES Budget Special Education -Itinerants Program FTE s FTE s Cost Cost Increase/ (Decrease) 1:1 Aides $364,122 $563,925 $199,803 Visually Impaired $19,869 $19,777 ($92) Physical Therapy $18,721 $16,169 ($2,552) English as Second Language $66,106 $65,622 ($484) Speech Improvement $73,147 $74,792 $1,645 15

16 BOCES Budget Special Education -Itinerants Program FTE s FTE s Cost Cost Increase/ (Decrease) Speech Impairment $94,846 $73,694 ($21,152) Occupational Therapy $92,744 $93,284 $540 Hard of Hearing $10,855 $20,249 $9,394 Consultant Teacher $10,317 $10,760 $443 Social Worker $60,048 $67,130 $7,082 Related Services*** $349,440 $375,360 $25,920 Total Special Ed $2,316,809 $2,638,466 $321, *** estimated OT/PT/Speech/Counseling for students in BOCES classes and varies based on each students IEP (Individual Education Plan).

17 BOCES Budget - CTE Enrollment CTE enrollment based on the average enrollment from 2 years prior. Current year average (from 11-12) is 65.0 students while next year average (from 12-13) is Change from to increased our participation by 14.5 students and our % of participation from 4.310% to 5.226% for a total increase of $147,

18 Health Insurance Adopted Rates 18 NY44 Health Plan Trust adopted rates lower than estimated (8%) and expanded the choices from 2 to 4 rates. Single - rate increased by 2.9% Enrollee & Spouse no rate increase (NEW) Enrollee & Child(ren) rate decreased by 10% (NEW) Family rate increased by 5.9% Able to move 43 enrollees from Family to Enrollee & Spouse (no rate increase). Able to move 14 enrollees from Family to Enrollee & Child(ren) (10% rate decrease). District and Bargaining units will have to sign MOU s to move enrollees to new rate categories.

19 Health Insurance Adopted Rates Plan Annual Rate Annual Rate Annual $ Incr(Decr) Annual % Incr(Decr) Single $5,742 $5,907 $ % Employee + Spouse Employee + Children $15,582 $15,582 $0 0.0% $15,582 $14,022 ($1,560) (10.0%) 19 Family $15,582 $16,494 $ %

20 Projected Health Insurance Savings Plan Estimated Annual Cost Actual Annual Cost Annual $ Savings Annual % Savings Active Employees $1,379,545 $1,336,163 ($43,382) (3.14%) Retirees $911,389 $868,424 ($42,965) (4.7%) Total $2,290,934 $2,204,587 ($86,347) (3.77%) 20 Savings based on actual rate increases being less than estimated and moving eligible participants to new plans; savings is not based on year to year savings.

21 21 Budget Development

22 Revenue Revenue Source $ Change % Change Property Tax Levy $7,375,592 $7,375,592 $0 0.0% Other Property Tax Items $137,910 $140,000 $2, % Charges for Services $109,400 $107,800 ($1,600) (1.4%) State Aid *** $10,627,788 $10,626,687 $1,101 0% Federal Aid $125,000 $50,000 ($75,000) (60%) Other Sources $329,650 $284,700 ($44,950) (13.6%) 22 *** Gap Elimination Adjustment in Governor s budget = $932,146.

23 Revenue Revenue Source $ Change % Change Interfund Transfers (not Debt Service) Interfund Transfers Debt Service $15,750 $15,750 $0 0% $0 $0 $0 0% Appropriated Reserves $733,436 $0 ($733,436) (100%) Appropriated Fund Balance Total Revenues and other sources $600,000 $600,000 $0 0% $20,054,526 $19,200,529 ($853,997) (4.2%) 23 *** Gap Elimination Adjustment in Governor s budget is $932,146.

24 Unassigned Fund Balance & Reserve Summary Reserve/Fund Balance Current Balance Capital Reserve $808,163 Repair Reserve $203,957 Workers Compensation $87,414 Unemployment $25,000 Debt Service $455,938 Tax Certiorari $2,796 EBALR $257, ERS Reserve $462,478 Unassigned Fund Balance*** $767,074 Total Reserves/Unassigned FB $3,070,563 ***Does not include use of $600,000 excess appropriated from budgeted expenditures/revenues.

25 25 Budget Development

26 Funding Gap $ Change % Change Expenditures $20,054,026 $19,933,210 ($121,316) (0.60%) Revenues $20,054,526 $19,200,529 ($853,997) (4.26%) Funding Gap as of 2/24/14 Tax Levy Increase (2.00%) *** Funding Gap after Allowable tax levy increase $732,681 ($147,512) $585, *** Tax cap calculation is 2.02%. Due to possible differences from NYS Comptroller audit recommend increasing no more than 2%.

27 How Will We Close the Gap? What are the choices? Further program cuts/staff reduction Use of Reserves/Fund Balance Combination of both Possible Additional State Aid??? 27

28 Gap Elimination Adjustment 28 The Governor s budget deducts $932,146 in the form of the Gap Elimination Adjustment. Half of the GEA restored would be $466,073 & cut our gap to $119,096 Full restoration of the GEA would eliminate our funding gap and possibly allow the District to restore some cuts and add some needed additional staffing that has been eliminated over the last 4 years. In addition our BOCES Special Education is likely to increase due to additional students who have recently enrolled in the District.

29 29 Budget Development

30 Next Board Meetings March 10, :00 p.m. TAE Community Room 30

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