Review of Financial Context for Budget Development. Tough Options: Summary and Rationale of Proposed. Marie Wiles, Superintendent of Schools

Transcription

1 The Superintendent s Proposed Budget February 27, 2014

2 2 AGENDA Review of Financial Context for Budget Development Neil Sanders, Assistant Superintendent for Business Tough Options: Summary and Rationale of Proposed Choices for Budget Marie Wiles, Superintendent of Schools Elementary Instruction and Staffing Middle Level Instruction and Staffing High School Instruction and Staffing Special Areas and Athletics Special Education Educational Support Services

3 3 Brief Intermission AGENDA (continued) Question & Answer Period Moderated dby Amy MG McGeady Communications Services, Capital Region BOCES Additional Opportunities for Public Comment March 4, 2014 Regular Board of Education Meeting March18 18, 2014 RegularBoardof of EducationMeeting April 1, 2014 Special Board of Education Meeting l d l Budget tfeedback kform

4 UPDATE Voter Approved Budget - May 21, $ 91,023,200 4 Yes 1,778 (63.8%) No 1,011 (36.2%) Budget increase 1.98% Tax Rate increase 2.84% FACTS ABOUT OUR SCHOOL DISTRICT IN Enrollment 4,925 Employee Data 621 Full time 288 Part time TOTAL 909 Number of Teachers 436 * Support Staff 446 Administrators i & Supervisors 27 TOTAL 909 *(Nurses, teaching assistants, teacher aides & monitors, custodians, bus drivers/aides & mechanics, maintenance workers, food service workers, office staff, technicians and non-instructional supervisors) Total staff reductions for FTEs

5 5 Budget Preparation Timetable October Review of enrollment projections with principals November 6, Public input for budget development December 10, 2013 Board of Education share input on budget November-December Stage 1: District Office Team meets with building principals and supervisors to review status t and implications of budget decisions i

6 6 Budget Preparation Timetable continued December 2013-January Stage 2: Review needs for staffing, class size, equipment, textbooks, supplies, buildings and grounds, transportation, etc. for Administrators and supervisors complete revenue gap-closing exercise by suggesting 5% of each budget as starting point for budget discussion. January 29, Community Conversation Still in Fiscal Peril: A First Look at What is at Stake Presentation of roll- over budget and initial list of potential changes in released to public for discussion. February 27, Presentation of the Superintendent s Budget March 4 & March 18, 2014 Regular Meetings of the Board of Education: Public comment welcome

7 7 Budget Preparation Timetable-continued April 1, 2014 Special Meeting of the Board of Education: Public comment welcome April 8, Board of Education adopts budget April 9-May budget plan discussed with local organizations and parent groups May 13, Budget Hearing M B d V 7 00 May 20, Budget Vote, 7:00 a.m. - 9:00 Elementary Schools - Five (5) locations

8 8 Grade Level Current ENROLLMENT DATA Projected Grade Level Current Projected K ,128 1, Self- contained Selfcontained K-5 2,110 2, Selfcontained ,687 1,664 Grade Level Current Projected K-12 4,925 4,887

9 9 NYS Projected Budget Deficits $ $1.5 billion $2.2 2 billion $3.4 billion Source: N.Y.S. Division of the Budget and Office of the State Comptroller

10 10 Tax Levy Limit (Property Tax Cap) Must fll follow an eight-step ih formula determined dby N.Y.S. Formula limits the increase in the vast majority of expenses to 1.46% for Result of the formula determines the amount that property taxes can increase setting a threshold for voter approval If tax increase is less than the threshold amount, budget passes with 50% or more of the voters voting yes If tax increase is greater than the threshold amount, budget passes with 60% or more of the voters voting yes If budget is ultimately defeated, no increase in tax levy is permitted

11 G.C.S.D. Tax Levy Limit Calculation Prior Year Tax Levy $65,517,950 Library Debt - 0 Adjusted Prior Year Tax Levy $65,517,950 Tax Base Growth Factor x Subtotal Prior Year Tax Levy $65,819,333 Payments in Lieu of Taxes (PILOTS) + $277,700 Taxes Levied for Exemptions During Prior Year: Capital Expenditures e Net of State te Aid - $2,375,468 Adjusted Prior Year Tax Levy = $63,721,565 Allowable Levy Growth Factor (Lesser: CPI or 2%) x Subtotal t lgrowth thadjusted dtax Levy $64,651, Payments in Lieu of Taxes (PILOTS) - 0 Available Carryover + 0 Taxes Levied for Exemptions During Coming Year: Tax Levy Limit = $64,651,900 Capital Expenditures Net of State Aid + $2,296,050 Pension Cost Exemptions >2% + 0 Maximum Allowable Tax Levy Amount = $66,947, % 11

12 Expenses Rollover Budget Projection 12 Budget Projection Change Sl Salaries $45,842,698 $46,824,048 $981,350 Benefits $24,274,430 $25,879,745 $1,605,315 Equipment/Supplies/Textbooks 2,402,335 $2,426,359 $24,024 Contracted/BOCES Services $10,847,795 $11,022,615 $174,820 Debt Service/Transfers $7,655,942 $7,591,518 ($64,424) Total $91,023,200 $93,744,285 $2,721,085 Revenues State Aid $21,124,870 $21,299,465 $174,595 Local ls Sources $1,524, $1,455,300 ($69,280) Appropriated Reserves/Fund Balance $2,585,800 $1,730,000 ($855,800) Total $25,235,250 $24,484,765 ($750,485) Property Tax Levy $65,787,950 $69,259,520 $3,471,570

13 13 The Gap Projected dtax Levy Increase $3.5 Million Tax Levy Limit (50% Voter Approval) $1.4 Million Budget Gap $2.1 Million Options for Closing the Gap 1) Increase revenues 2) Reduce expenditures 3) Draw down reserves and fund balance 4) Exceed the tax levy limit requires a super majority yes vote

14 14 Projected Budget for Expenditure Budget $ 91,023, Budget Increase $ 474,700 Total $ 91,497,900 Total Percentage Increase 0.52 %

15 Revenue Budget Budget Budget Difference Local Sources $1,203,500 $1,198,500 ($5,000) Interfund Transfers $321,080 $250,000 ($71,080) State Aid & Medicaid $21,124,870, $21,328,505, $203,635 Appropriated Reserves $582,300 $280,000 ($302,300) Appropriated p Fund Balance $2,003,500, $1,500,000, ($503,500) Payment in Lieu of Taxes $270,000 $0 ($270,000) Property Taxes (Tax Levy) $65,517, $66,940,895 $1,422,945 Total $91,023,200 $91,497,900 $474,700

16 Tax Impact Eti Estimated tdtax Levy $66,940,895* Estimated Tax Levy Increase $1,422,945 Estimated dtax Levy &Rate Pct. Increase 2.17% Maximum Allowable Tax Levy Amount $66,947,950 Maximum Allowable Tax Levy Increase $1,430,000 Tax Levy Limit Pct. Increase 2.18% * Requires a 50% voter approval threshold

17 17 Budget Vote Approval Year Yes No Voters Tax Increase % 36.2% % 39% % 29.7% % % 44.5% % % 45.0% % % 41.6% % % 34.6% %

18 18 Why the 50% threshold? The district has a choice to exceed the tax levy threshold of 2.18%, but Taxpayers have an expectation that their tax burden will be modest, and Even though it is painful to make reductions, many of the proposed reductions are a result of declining enrollment, reduced levels of student need, or operational efficiencies. Now is not the time to ask our community to pay more.

19 19 How did we arrive at this budget? District Mission/Vision/Goals/Priorities Analysis of data, enrollment, student needs/interests Feedback from Community Conversation: (1/29/14) Feedback from Board of Education Professional ljudgment, experience, expertise in deciding what is in the best long-term interests of the children we serve at G.C.S.D.

20 20 Guiding Principles Consider the impact of changes on children first Direct resources to most significant student needs Preserve educational opportunities whenever possible Enact reductions driven by declining enrollment or reduced number of sections Enact reductions informed by data indicating a decrease in needed services Avoided, whenever possible, reductions proposed only to close the revenue gap Strike a balance in reductions across: Elementary/middle/high school/district Job classifications Areas reduced in prior years

21 Expenditures at a Glance Change Budgeted Proposed Salaries (professional) $35,788,617 $36,125, % Salaries (support) $10,120,881 $10,013, % Employee benefits $24,274,430 $24,713, % Equipment $249,280 $218, % Supplies & textbooks $2,155,805 $2,139, % Contract Services $5,919,315 $5,792, % BOCES Services $4,858,930 $4,908, % Debt Service $7,555,942 $7,585, % Interfund transfers $100, $0-100% TOTAL $91,023,200 $91,497, %

22 Expenditures at a Glance Contractual Services, 6.3% BOCES, 5.4% Salaries & Benefits, 77.4% Debt Service, 8.3% Equipment & Supplies, 2.6% Interfund Transfers, 0%

23 23 LINE ITEM and Enrollment Driven REDUCTIONS Program/Service FTE Budget Impact Cost # of Students 5 Elementary Sections (enrollment) -5.0 ($390,000) 0 District Office, all seven school buildings and instructional programs ($178,255) 0 Slide subtotal ($568,255) Proposed Total Savings= ($568,255)

24 24 ELEMENTARY INSTRUCTION AND STAFFING Program/Service FTE Budget Impact Cost # of Students Elementary Kindergarten Teaching Assistants -8.0 ($248,000) 318 Elementary - Grade 1 Teaching Assistants -8.0 ($248,000) 320 AES Reading/Math TA Reduction ($2,750) 0 AES 10-Month Clerical Reduction -0.2 ($5,300) 0 Increase reading teacher support +1.0 $78, Slide subtotal ($178,050) Proposed Total Savings= ($746,305)

25 25 MIDDLE LEVEL INSTRUCTION AND STAFFING Program/Service FTE Budget Impact Cost # of Students Reduce middle school enrichment position -0.2 ($13,100) 0 Add BOCES enrichment mini-courses $42,000 many Eliminate aide/monitor position -1.0 ($29,400) 0 Increase grade 6 core subject & special area teaching positions Increase academic intervention services (AIS) math support +2.4 $182, $78,000 Varies Slide subtotal $181,700 Proposed Total Savings= ($564,605)

26 26 HIGH SCHOOL INSTRUCTION AND STAFFING Program/Service FTE Budget Impact Cost # of Students Reduce teacher positions resulting in science class sizes that t approach upper limit it of current guidelines Reduce one section of Syracuse University Project Advance (SUPA) Forensics Reduce teacher positions resulting in math class sizes that approach upper limit of current guidelines Eliminate Advanced Placement (AP) Computer Si Science -0.6 ($46,800) ($19,650) ($26,200) ($13,100) 18 Reduce one section of Digital Photography 1 and Digital Photography ($13,100) 30 Slide subtotal ($73,000) Slide subtotal ($73,000) Proposed Total Savings= ($637,605)

27 27 HIGH SCHOOL INSTRUCTION AND STAFFING - #2 Program/Service Budget Impact # of FTE Cost Students Restructure Integrated English Language Arts (ELA)/Social Studies X courses in grades ($93,600) 180 Increase AIS social studies teacher support +0.6 $46, Reduce media support services -0.3 ($19,650) 0 Reduce reading teacher e support -1.0 ($78,000) varies Add ninth grade ELA and social studies sections in FOCUS program +0.2 $13, Slide subtotal ($144,450) Proposed Total Savings= ($782,055)

28 28 HIGH SCHOOL INSTRUCTION AND STAFFING - #3 Program/Service Budget Impact # of FTE Cost Students Eliminate guidance counselor position -1.0 ($85,800) 282 Participate in BOCES Regional Summer School ($64,000) 240 Add BOCES distance learning + $19, Slide subtotal ($45,000) Proposed Total Savings= ($827,055)

29 29 SPECIAL AREA ART / MUSIC Program/Service Budget Impact # of FTE Cost Students Art - Eliminate one section of Advanced Art II -0.2 ($13,100) 0 Art- Eliminate two sections of a 20-week art ($13,100) 100) 40 elective Music- Reduce high school music technology program -0.2 ($13,100) 16 Music- K-12 instrumental instruction ($13,100) 100) 0 Music K-12 vocal instruction -0.1 ($6,550) 0 Slide subtotal ($32,750) Proposed Total Savings= ($859,805)

30 30 SPECIAL AREA BUSINESS & WORLD LANGUAGES & CULTURES Budget Impact Program/Service FTE Cost # of Students Business- Reduce one half-year business elective WLC Reduce sections at the MS due to shifting enrollment and/or course selections WLC Reduce sections at the HS due to shifting enrollment and/or course selections WLC Increase English as a second language (ESL) teacher support -0.1 ($6,550) ($26,200) ($26,200) $78, Slide subtotal $ Slide subtotal $25,600 Proposed Total Savings= ($834,205)

31 31 SPECIAL AREA ATHLETICS Program/Service Budget Impact # of FTE Cost Students Reduce assistant coaching positions: Wrestling program assistant ($3,700) 65 Reduce assistant coaching positions: ($7,500) 25 Boys/Girls JV lacrosse Reduce assistant coaching positions: Boys/Girls V soccer ($6,700) 45 Reduce assistant t coaching positions: ($4,200) 18 Gymnastics Eliminate varsity ice hockey ($7,000) 4 Eliminate i JV golf ($3,600) 10 Slide subtotal ($10,600) Proposed Total Savings= ($844,805) 805)

32 32 SPECIAL AREA PHYSICAL EDUCATION & HEALTH Program/Service Budget Impact # of FTE Cost Students Eliminate Sports Medicine elective at the HS -0.1 ($6,550) 25 Eliminate Dance Choreography and Dance Styles ($13,100) 50 electives at the HS Reduce physical education teacher position at the HS -0.1 ($6,550) 0 Reduce health teacher position -0.1 ($6,550) 0 Slide subtotal ($13,100) Proposed Total Savings= ($857,905)

33 33 Program/Service SPECIAL EDUCATION FTE Budget Impact # of Cost Students Reduce elementary special education teacher positions -1.6 ($124,800) 0 Increase teaching assistant support in selfcontained $62, classrooms at Lynnwood Reduce speech and language pathologist position at the high school Reduce high school special education teacher position Eliminate one co-taught math section at the high school -0.4 ($26,200) ($78,000) ($13,100) 0 Slide subtotal ($180,100) Proposed Total Savings= ($1,038,005) 005)

34 34 Program/Service SPECIAL EDUCATION #2 Budget Impact # of FTE Cost Students Restructure high school school-to-work program ($24,600) 0 Reduce music therapy ($10,400) 10 Reduce non-mandated TA positions in resource room programs at all levels -3.0 ($93,000) varies Reduce clerical support -1.0 ($46,500) NA Slide subtotal ($ ) Slide subtotal ($128,000) Proposed Total Savings= ($1,166,055)

35 35 EDUCATIONAL SUPPORT SERVICES - BUILDINGS & GROUNDS / TRANSPORTATION Program/Service FTE Budget Impact #of Cost Students B & G - Reduce utilities ($248,150) NA B&G Reduce security upgrades- reallocated to ($17,000) NA the Capital Project Transportation Eliminate bus driver positions -2.0 ($73,200) 0 Transportation ti Eliminate i bus attendant t ($89,700) 0 positions Transportation Contract for five additional out-of-district bus routes ($127,500) 0 Transportation Rd Reduce expenses related to ($5,000) NA bus parts Slide subtotal ($560,550) Proposed Total Savings= ($1,726,555)

36 36 EDUCATIONAL SUPPORT SERVICES - TECHNOLOGY Program/Service Budget Impact # of FTE Cost Students Reduce BOCES technology services ($22,240) NA Delay replacement of computer hardware ($10,000) NA Reduce contracted technology services and consulting ($26,000) NA Reduce computer supplies and repair ($3,500) NA Slide subtotal ($61 740) Slide subtotal ($61,740) Proposed Total Savings= ($1,788,295)

37 37 EDUCATIONAL SUPPORT SERVICES - ADMINISTRATION Program/Service Budget Impact # of FTE Cost Students Reduce business office account clerk position -0.4 ($11,300) NA Reduce claims auditor position ($1,600) NA Reduce human resources clerical position -0.3 ($20,400) NA Reduce records management service ($3,000) NA Slide subtotal ($3,000) Proposed Total Savings= ($1,791,295)

38 38 Proposed Savings by Group -31.7% Enrollment/Line Item Reductions $ -568,255-10% Elementary Instruction and Staffing $ -178, % Middle Level Instruction and Staffing $+181, % High School Instruction and Staffing $ -262, % Special Areas $ -30, % Special Education $- 308, % Educational Support Services $- 625,290 Total $1,791,295 $,,

39 39 Finding a Balance? Percent of Reductions by Job Classification Teachers 19% 1.9 (8.50 FTEs) TAs 7.2% (9.15 FTEs) Administration 0.0% Other Support 5.3% (16.20 FTEs) Total FTEs 33.85

40 40 Total ls Staff ffrd Reductions Since Gap Elimination Adjustment to % of Staff Categories # of FTEs Staff Category Teachers % Teaching Assistants % Admin/Supervisory % Other Support % TOTAL 146 * 14.4% * Includes positions restored through the use of unassigned FTEs.

41 41 Difficult Decisions: A Summary Striking a Balance: Our Mission and Available Resources Student needs first, over the long run Listen to our community; respect our taxpayers Recognize that the financial challenge is a multi-year problem Acknowledge that change is hard, especially change that means having less Commitment to review key areas: Long-term needs of the district (Building Capacity Study in ) Special Education Programming Ongoing Leadership Structure

42 42 Intermission Q & A Board of Education Community Participants Next Steps: March 4 Regular Board of Education Meeting March 18 Regular Board of Education Meeting April 1 Special Board of Education Meeting Check Website for additional information

43 Thank you for coming! 43