Third Draft Budget March 6, 2018

Transcription

1 Third Draft Budget March 6, 2018

2 Third Draft Budget Adopted Budget $88,548, Third Draft Budget $92,295,592 Budget to Budget Increase 4.23% Revenue $91,850,507 Tax Levy Increase 2.73% Budget Gap -$445,085

3 Updates Since 2 nd Draft The budget gap has been reduced by $44,324 due to a variety of small changes including: Elimination of AESOP sub registry position Reduction of textbook expenditures Reduction of equipment expenditures Reduction of materials and supplies

4 Where Do Our Budget Funds Go?

5 Where Do Our Budget Funds Go? Major Budget Area Percentage Salary (~650 employees) 47.82% Benefits 17.71% ERS/TRS 5.76% BOCES 5.43% Debt Service 5.39% Pupil Services 3.42% Social Security 3.19% Curriculum & Instruction 2.79% B&G (Plant Maintenance) 2.51% Transportation 2.26% Central Office 1.75% Technology 1.01% Interfund Transfers 0.35% Health Office 0.28% Athletics/PE 0.24% Library Media 0.08% Salary and Benefits make up about 66% of the budget. Retirement system contributions (ERS/TRS) are set by NYS and are 14.9% and 10.63% of payroll respectively. Social Security (FICA) is 7.65% of payroll and increases each year. Debt Service includes payments and other fees connected with borrowing (EPC, bond projects, TANs, etc). These codes make up roughly 80% of the budget. To make this a little more concrete, if Health Ins. increases by 8.5% and Salaries increase by 3%, we need to reduce the rest of the budget by over half a million dollars to keep the budget increase at 2%.

6 Current Revenue Projections Based on Revenue Governor s Proposal Budget Projected Budget $ Difference % Difference State Aid Excluding Building Aid 15,721,024 15,670,613-50, % Building Aid 1,839,154 3,053,297 1,214, % Total Aid 17,560,178 18,723,910 1,163, % Interest Earnings 60,000 75,000 15, % Rental Income - San Remo 236, ,860 7, % Compensated Absence Reserve 250, , % Workers Compensation Reserve 250, , % Debt Service Reserve 0 250, ,000 N/A Other Revenue 200, ,000 15, % Fund Balance 2,189,353 2,189, % Subtotal 20,746,288 22,197,123 1,450, % Tax Levy (2.73% increase) 67,801,784 69,653,384 1,851, % 88,548,072 91,850,507 3,302, %

7 Avoiding Fiscal Stress Kings Park fiscal designation: 2017 No Designation 2016 No Designation 2015 No Designation 2014 No Designation 2013 Susceptible to Fiscal Stress One way to get on the Fiscal Stress list is to pay operating expenses with reserves and fund balance.

8 Open Items Expenditures Kindergarten Registration (currently estimated at levels) Retirement Notifications (Month of March) KPCTA Salary Increase (currently negotiating)

9 Tax Levy: Open Items Revenue Budgetary decisions may impact the levy throughout the budget process. Currently we are projecting a 2.73% levy increase. Calculating the allowable levy increase is a multistep process with exemptions. Capital expenditures such as bus purchases are exempt from the levy cap. State Aid: Legislative Proposal typically provides more state aid than the executive budget

10 Overall Status as of Third Draft Many important variables are still outstanding at this time (State aid, retirements, negotiations). It is our goal to: Propose a tax levy increase that is within the tax cap limitations Maintain the curriculum and programs that support academic excellence and the District s mission Maintain extracurricular activities, art, music, and sports

11 Overall Status as of Third Draft To maintain what we currently have, we need to close a gap of $445,085 How will we close this gap? Continue to review expenditures and look for additional efficiency areas Additional state aid increases??? Possible employee retirements Evaluate amount of applied fund balance

12 State Aid Roughly 20% Working School District Budget Tax Levy Working Budget Allows for maintenance of current programs & services $445K GAP About $92.3M Capped at 2.73% with a 2% CPI EXPENDITURES Other Revenue REVENUES Won t know final $$$ until on or about April 1.

13 Limited Wish List While it is unlikely that we will receive any extra state aid this year above and beyond what is required to balance this budget, below are two items for possible consideration: Additional student mental health support Reduce amount of applied fund balance/reserves Additional allocation towards Erate expenditures in Year 1 of 5 year plan

14 Important Dates Final Budget Workshop *Tuesday, April 10, 2018 Budget Adoption Tuesday, April 17, 2018 Budget Hearing Tuesday, May 1, 2018 Budget Vote Tuesday, May 15, 2018 *Should include final State Aid package for , as the state budget should be finalized by April 1.

15 Tonight Topics for Discussion: Board of Education Superintendent s Office Business Office PPS Curriculum Human Resources Class Size & Staffing

16 Board, District Clerk, & Superintendent s Budgets March 6, 2018

17 Kings Park Pride Established, written District Goals 4 years in a row Voter approved Bond Referendum with multi-year facilities plan, now in Year 3 Superintendent Highlights of the Week School District Facebook and Twitter communications New website Numerous additional communications, including the Kings Park Kightly News winter/spring newsletters Points of Pride

18 Budget Summary 1010 Board of Education 1040/1060 District Clerk 1240 Superintendent s Office Only four codes changed from last year: Budget Code Description Expenses Expenses Expenses Budget Proposed % Change Graduation Support $ 5,892 $ 7,276 $ 7,232 $ 7,800 $ 9,000 15% Voting Mach/SHPG/PRT $ 4,151 $ 8,187 $ 2,979 $ 10,000 $ 7,500-25% Supt. Conference Exp. $ 210 $ 972 $ 1,126 $ 1,300 $ 1,400 8% Photocopier Rental $ 159 $ 189 $ 2,024 $ 1,750 $ 2,100 20% Total budget decrease across all codes: $850 (-1.49%)

19 This Budget Supports Continued focus on school district goals Superintendent & Board attendance at conferences Adult Education Program Continued use of SurveyMonkey and other electronic feedback and communication devices

20 Business Office and Undistributed Accounts Budget March 6, 2018

21 Business Office Points of Pride Completion of the District s third Comprehensive Annual Financial Report for the year ending June 30, 2017 International Association of School Business Officials Certificate of Excellence in Financial Reporting Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Continued focus on efficiencies WinCap Web for payroll Electronic payments to vendors rather than checks

22 Budget Summary Budget Code Description Expenses Expenses Expenses Budget Proposed % Change Legal Expense Other - Student 8,853 18,544 15,170 30,000 25, % XX-0610 TRS (Two budget codes) 5,645,793 4,382,281 3,824,882 3,405,331 3,916, % Health Ins. Program 8,976,213 9,691,368 10,407,267 11,958,337 12,795, % Medicare Reimbursement 594, , , , , % Bond Principal 1,250,000 1,470,000 1,530,000 1,580,000 2,895, % Bond Interest Payment 728, , , , , % BAN Interest , % Overall Business Office & Undistributed Budget Increase: $2,790, %

23 This Budget Supports Business Office operations Benefits for eligible staff Required services (Audits, inventory, legal fees, insurance, etc.)

24 Office of Pupil Personnel Budget March 6, 2018

25 Pupil Personnel Points of Pride Literacy Instruction and Intervention Guideline (K-5) Four out of Five Nominated Teachers of the Year were Special Educators KPCSD Teacher of the Year (Ms. Smith) Cornell University Vimeo Project focusing on students with disabilities and workplace instruction (Transition) KPCSD ENL Teacher Presentations at Title III Consortium Implementation of Performance Maps to Track and Enhance Students with Disabilities Diploma Options 17% of students with disabilities graduated with a Regents with Advanced Designation Diploma Special Class Book Share and Peer Modeling Opportunities Extended School Year Program collaboration with Viscardi s Abilities program Partnered with Parent to Parent to provide a SEPTA workshop on OPWDD supports and services

26 Budget Summary Expenses Expenses Expenses Budget Proposed % Change Budget Code Description SPEC ED SOFTWARE 5,046 4,553 4,899 5,000 10, % CONFERENCE EXPENSES 80 1, , % BOCES OPT 3 61, , ,364 65, , % BOCES EAST CONSULTING 6,319 19,282 22,176 20,000 41, % SAC SUPPORT/STAFF/EVALS 238, , , , , % ESB AUGMENTATIVE EVALS 6, ,000 6, % Total budget increase: $88, %

27 This Budget Supports Continued improvement of students with disabilities and ENL graduation rates Maintaining students with disabilities and ENL programming (ICT) Increasing transition/postsecondary training opportunities for students with disabilities PPS Functions (Home Instruction, Home schooling, Reading, Registration, Medicaid, STAC and Support Services) Enhancing Tier I, II and III Interventions to support the district s RtI plan Providing mental health supports and services for all students Parts 100 and 200 regulation compliance

28 Curriculum Budget March 6, 2018

29 Points of Pride Professional Development and support for teachers and administrators Next Generation of ELA and Math Standards Writers Workshop (K-5) NYSSLS (New York State Science Learning Standards) Social Studies Framework Instructional Technology K-12 STEAM Development KidOYO Robotics

30 Budget Summary Expenses Expenses Expenses Budget Proposed % Change Budget Code Description BOCES Summer School NA NA 34,720 35,000 45, % BOCES Library/Databases 18,548 20,891 28,556 31,000 34, % Science Elem Resources NA NA NA NA 50, % PNW Social Studies K-8 NA NA NA NA 3, % Health Cons. Education 8,999 9,000 9,000 14,000 14, % ES BOCES Curric Devel 3,668 3,136 1,750 20,000 10, % Total budget increase: $61, %

31 This Budget Supports Curriculum and Professional Development for Next Generation Standards Elementary Science Instructional Resources S0cial Studies PNW Curriculum Resources (K-8) Curriculum Development and Support for New Courses at KPHS BOCES Regional Summer School

32 Personnel Budget March 6, 2018

33 Personnel Points of Pride Our staff Instructional and Non-Instructional Ensuring a safe and professional work environment that emphasizes mutual respect and maximizes employee effectiveness Personnel efficiencies Add Picture(s) of Students HERE

34 Budget Summary Personnel Department Budget Code Description Expenses Expenses Expenses Budget Proposed % Change Boces Teacher Cert 4,850 5,250 5,300 5,400 5, % Boces On-line Application 7,000 7,000 7,000 7,450 7, % Boces Aesop 6,653 6,900 7,100 7,200 7, % Materials and Supplies % Total budget increase: $ %

35 This Budget Supports Continued recruiting, hiring, and retaining highly qualified faculty and staff members in support of providing an education of equity and excellence for all students Add Picture(s) of Students HERE

36 Staffing Budget March 6, 2018

37 Instructional Fort Salonga Enrollment Projection GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or - K (100) (Special Class -13) (108) (Special class -13) (97) (Special class -9) (116) (Special class -7) (RJO) Projected Avg. Class Size: Avg. Class Size: 21.3 Net Change: +1

38 Fort Salonga - Staff or - Special Education ENL Reading Art Music Physical Education Speech Librarian.5.5 Psychologist Net Change: no net change

39 Instructional Park View Enrollment Projection GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or - K (100) (99) (81) (97) Projected Avg. Class Size: Avg. Class Size: 19.8 Net Change: no net change

40 Park View - Staff or - Special Education Reading Art Music Physical Education Speech Librarian.5.5 Psychologist Net Change: no net change

41 Instructional RJO Enrollment Projection GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or (206) (Special class -10) (217) (Special class -8) Projected Avg. Class Size: Avg. ClassSize:23.8 Net Change: -1

42 RJO - Staff or - Special Education ENL Reading Art Music Physical Education Speech Librarian Social Worker.5.5 Psychologist Net Change: +.5

43 Instructional William T. Rogers Enrollment Projection GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or (234) (Special class -10) (226) (Special class -13) 10 * (242) (Special class -18) 10 *22.4 *Actual class sizes may vary in Accelerated Program. Projected Avg. Class Size: Avg. Class Size: 25.2 Net Change: no net change

44 WTRMS - Staff or - 6 th Grade ENL English 7/ Science 7/ Math 7/ Social Studies 7/ Physical Education Art Music Health (P.E) Foreign Language Home & Careers Technology Net Change: -.2

45 WTRMS - Staff or - Special Education Math Support Reading Librarian Speech Guidance Social Worker Psychologist Net Change: no net change

46 High School Enrollment Projection for Grade * TOTAL 1,137 1,105 * Prediction based on historical trend of 14 students choosing to attend private school.

47 High School - Staff or - English ENL Science Mathematics Social Studies Physical Education Art Music Health Foreign Language Home and Careers Technology Net Change: +.2

48 High School - Staff or - Special Education Reading Librarian Speech Guidance Social Worker Psychologist Allows all Advanced Placement classes to run Net Change: no net change

49 Staffing Summary Instructional Elementary: Secondary : +0.5 (RJO Library) neutral NET: +0.5

50 KINGS PARK SCHOOLS, A SMART INVESTMENT

51 kphs Teachers Transportation Clericals Heritage Museum TA s & Nurses KPCSD PTA PRIDE Aides & Security Athletics Fort Salonga Special Education WTRMS