Wheatland-Chili Central Schools Budget Development

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Wheatland-Chili Central Schools 2014-2015 Budget Development Pupil

1 Wheatland-Chili Central Schools Budget Development Pupil Personnel Services and BOCES January 27, 2014 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 Goals High quality leadership throughout Wheatland- Chili Central Schools focused on instructional excellence. Design and delivery of high quality curriculum that produces clear evidence of learning. Shared accountability for student academic and social success, and operational efficiencies, through high expectations for all staff. Development of college and career readiness skills. 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

2014-2015 Budget Development Timeline Date January 13 January 27 February 10 February 24 March 10 March 24 April 7 May 12 May 20 June 17 July 1 Presentation Employee Benefits, Debt Service,

5 Budget Development Timeline Date January 13 January 27 February 10 February 24 March 10 March 24 April 7 May 12 May 20 June 17 July 1 Presentation Employee Benefits, Debt Service, Administrative Special Education and BOCES Instructional, Interscholastic, Co-curricular Facilities and Transportation Review Draft Budget Review Draft Budget Adoption of Proposed Budget Budget Hearing and Meet the Candidate Night Budget Vote Statewide Budget Revote Day Implement Budget 5

6 Budget Views Major Budget Categories Budget View by Object Codes (general types of expenses) Three-Part Budget Budget View by Function Codes (expenses by function/department) 6

7 Major Budget Categories (Object Codes) Benefits and Salaries Debt Service BOCES Services Supplies and Equipment Utilities Contractual Expenses Tuitions 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 5 8

9 Pupil Personnel Services: Special Education 9

10 Pupil Personnel Services Staffing Staff Full-Time Equivalents (FTEs) Director, PPS 1.0 Special Education Teachers 11.0 Speech 1.0 Psychologists (1.2 FTE school-based; 0.8 FTE Committee on Special Education, Pre- School Committee on Special Education, and Out-of-District Placement Support) 2.0 Social Workers 2.0 Teacher Aides 8.0 Office Clerk 1.0 Students served in District: 96 (as of ) 10

11 Special Education (continued) Contractual: Tuitions Outside Placements: 8.0 students (as of ) School of Holy Childhood, Mary Cariola, Hillside, 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 11

12 BOCES SERVICES: Students with Disabilities Self-Contained Classrooms: 7 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 Audiological services Occupational therapy Physical therapy Speech and language therapy Assistive technology Career planning Extend school year (ESY) program 12

13 BOCES SERVICES: BOE, Finance, and Program (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) English as a Second Language support Masterminds Academic Challenge Bowl International Model UN BUBL (Monroe #1) Elementary Science Program School to Work Partnership (Monroe #1) STAR Renaissance Assessments 13

14 BOCES SERVICES: BOE, Finance, and Program (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 Shared Food Services Director Sharing of food services director with Honeoye Falls-Lima (Genesee Valley BOCES) NutriKids Food service management program (Wayne- Finger Lakes BOCES) Shared Business Manager Sharing of business manager with Greece Central (Monroe #2 BOCES) Shared HR Manager Sharing of HR manager with Honeoye Falls-Lima (Monroe #2 BOCES) 14

15 BOCES SERVICES: BOE, Finance, and Program (other than Special Education) Category Description Technology Library automation Online courses IT Managed Service (Regional Information Center, Monroe #1 BOCES) Shared Data Analyst/Programmer with Greece Central (Monroe #1 BOCES) Computer server leases IEP Direct School Tool (student management system) Emergency contact system Internet access Data warehousing School World (website) Telecommunications 15

16 BOCES SERVICES: BOE, Finance, and Program (other than Special Education) Function Service Provider Board of Education Board Policy Service ERIE I Finance State Aid and Financial Planning Service Questar III Purchasing Cooperative Bidding Monroe #2 Staff Functions Personnel Labor Relations; School Information Service Online Web Recruitment; Fingerprinting Public Information Communication Specialist (1/2 day) and print services (calendars, newsletters, etc.) Operations Data Processing Health, Safety, Risk Management Service WinCap Financial Program Support Monroe #2 Monroe #2 Monroe #2 Genesee Valley BOCES Monroe #1 16

17 First Run Budget : A Starting Point BOCES Pupil Personnel Services 17

2014-2015 BOCES Budget (as of 1.03.14) Category Amount General services (legal, finance etc.

18 BOCES Budget (as of ) Category Amount General services (legal, finance etc.) $191,406 Instruction, training, and curriculum $357,738 Occupational education $254,907 Special education $850,239 Technology $437,873 BOCES Administrative and Capital $ 102,155 TOTAL $2,194,318 Based on January rates provided by BOCES 2 18

19 Pupil Personnel Services: Programs for Students with Disabilities Category Teachers, paraprofessionals, tutors, and substitutes (not including employee benefits) Amount $ 979,650 Supplies and materials $ 4,971 Contracted services $ 14,827 Conferences (through federal grant funds) $ 0 Tuitions paid to other schools $ 257,390 SUBTOTAL $1,258,301 Plus BOCES Services (previous slide) $ 850,239 TOTAL $2,108,540 19

20 Pupil Services Category Psychologists and Social Workers (0.4 FTE funded through federal grant) Amount $205,306 Supplies and materials $ 1,640 Conferences (through federal grant funds) $ 0 TOTAL $207,664 20

21 Budget Challenges: Updated from Five-Year Plan to Actual Budget Planning 21

22 What is the Impact of the Governor s Proposal on Our Revenue for ? State Aid Category STATE APPROVED BUDGET Approved Budget 3/28/2013 State Aid (or Governor s Proposal) w/ Adjustments as of 1/21/2014 Differences (1/21/2014 to 3/28/2013) Foundation Aid 3,997,117 3,997,117 0 High Tax Aid 181, ,923 0 Transportation Aid 655, ,310 9,189 Building Aid* 1,011, ,641 (11,802) Excess Cost Aid 50,032 51,245 1,213 Private Excess Cost Aid 127, ,928 (4,187) BOCES Aid 1 683, ,535 (16,604) Hardware & Technology Aid 10,990 10,817 (173) Textbook, Software, Library Mat Aid 56,456 58,188 1,732 Gap Elimination Adjustment (1,140,421) (838,673) 301,748 GAP Restoration 301,748 42,625 (259,123) Published Aid 5,934,663 5,956,656 21,993 Other Aids / Adjustments State Medicaid 45,000 45,000 0 DEDUCTION FOR certain students (38,391) (39,543) (1,152) Urban Suburban Program 258, ,078 0 TOTAL STATE AID 6,199,350 6,220,191 20,841 Federal Medicaid 45,000 45,000 0 TOTAL STATE AND FEDERAL AID 6,244,350 6,265,191 20,841 * Building Aid will be impacted by recalibration of interest rates; district has applied for a waiver. 1 Maintaining BOCES aid at Preliminary Estimate amount due to past variances 0% Increase in Foundation Aid Current State Aid Increase of 0.33% 22

23 Smart Schools Allocation Projected to fund enhanced education technology in schools (such as SmartBoards for classrooms, tablet devices for students, etc.) Funds will be allocated to each school district and school districts will submit a Smart Schools investment plan for approval by the state Preliminary District Allocation: $596,725 23

24 Budget Challenges for Governor s Proposed Budget resulted in lower increase in state aid than anticipated (0.33% vs. 1.5%); amount will likely change with State-Approved Budget Anticipating 1.66% tax levy limit before exclusions (from 2% in ) Increase in expenses based on assumptions results in overall 3.4% budget to budget increase ($564,703) 2.5% increase in general support, instruction, and pupil transportation 6.5% increase in benefits 9.23% increase in Teachers Retirement System (TRS) (from 16.25% to 17.25%-17.75%) 3.83% decrease in Employees Retirement System (ERS) (20.9% to 20.1%) 24

25 Budget Challenges for Decrease in revenues as follows: All Other Revenues decreased from $1,062,923 in to $853,628 in , representing a 19.69% decrease (previously reported at $1,112,348 in , representing a 23.26% decrease and adjusted) Primarily related to decrease in Pilot payment from Rochester Gas and Electric (RG&E) property ($155,500) and end of Sales Tax Fair Plan ($66,594) Actual tax bill for RG&E is $223,432 for property valued at $9.7 million Although the $9.7 million RG&E property is returned to the tax rolls and is included in the total value of the District properties, the amount to be collected through the tax levy is limited This has the potential effect of lowering the tax rate required to raise the levy depending on valuation of other properties in the Town of Chili, but does not shift the revenue from other revenue to the tax levy in an equal amount due to the tax levy limit 25

26 Budget Challenges for Planned decrease in use of Reserves based on five-year plan: Decrease in use of ERS/Other Reserve from $250,000 in to $200,000 in Decrease in use of Debt Service Reserve from $100,000 in to $70,471 in Decrease in use of appropriated fund balance from $348,864 in to $314,752 in

27 Budget Challenges for To have the same level of support and service in as we have in would cost us an additional $564,703 (when looking only at expenses) We are limited in our ability to raise additional revenue due to the tax levy limit To stay within a tax levy limit of 3%, with the 0.33% increase in state aid from the Governor s Proposed Budget, we must reduce our expenses by $608,610 (after consideration of revenue picture) The amount of this gap was adjusted from $585,952 to $608,610 based on the preliminary state aid numbers, and will change as our tax levy limit is defined and we receive state aid numbers from the Approved State Budget. 27

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29 What will we do? Work to maintain a stable tax levy and tax rate, while meeting the requirements of the tax levy limit 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 29

30 Budget Development Process February 10, 2014 Instructional Athletics Co-Curricular 30

Wheatland-Chili Central Schools Budget Development

Wheatland-Chili Central Schools 2016-2017 Budget Development Instruction: BOCES, Special Education, and Pupil Personnel Services February 8, 2016 Board of Education Meeting 1 District Objectives Build