Trends in Fund Balance, Special Education Costs, Staffing & Class Sizes

Transcription

1 Trends in Fund Balance, Costs, Staffing & Class Sizes Board of Education Meeting December 7, 2016 Paul Blowers, School Business Manager 1

2 Fiscal Beginning Fund Balance $4,311,098 *** $2,523,590 Add Revenues $26,160,098 $26,066,480 Ending Fund Balance $4,404,716 $93,619 Teaching FTE s N/A Notes: * Excludes Building Aid throughout the report ** Excludes capital exclusion throughout the report *** Does not include transportation costs N/A $22,628,230 N/A 2

3 Fiscal Beginning Fund Balance $4,404,716 Add Revenues $26,801,600 $26,336,182 Ending Fund Balance $4,870,134 $465,418 Teaching FTE s Notes: (7.2) $2,694,112 $170,522 $22,381,949 (1.09) 3

4 Fiscal Beginning Fund Balance $4,870,134 Add Revenues $27,044,596 $27,534,207 Ending Fund Balance $4,380,523 ($489,611) Teaching FTE s Notes: 1 of GEA (6.9) $2,678,725 ($15,387) $22,201,683 (0.81) 4

5 Fiscal Beginning Fund Balance $4,380,523 Add Revenues $27,197,752 $26,762,621 Ending Fund Balance $4,815,654 $435,131 Teaching FTE s Notes: (4.3) $2,720,281 $41,556 $22,024,893 (0.80) 5

6 Fiscal Beginning Fund Balance $4,815,654 Add Revenues $28,011,496 $28,375,201 Ending Fund Balance $4,451,949 ($363,705) Teaching FTE s Notes: 1 of Tax Cap (8.4) $3,056,953 $336,672 $23,095,

7 Fiscal Beginning Fund Balance $4,451,949 Add Revenues $28,378,306 $29,396,666 Ending Fund Balance $3,433,589 ($1,018,360) Teaching FTE s Notes: (0.5) $3,490,474 $433,521 $23,401,

8 Fiscal Beginning Fund Balance $3,433,589 Add Revenues $29,911,227 $30,398,174 Ending Fund Balance $2,946,642 ($486,949) Teaching FTE s Notes: (4.1) $3,832,607 $342,133 $23,982,

9 Fiscal Beginning Fund Balance $2,946,642 $4,400,730 Add Revenues $30,375,149 $30,846,557 Ending Fund Balance $2,475,234 ($471,408) Teaching FTE s (1.9) $568,123 $24,434,135 Notes: Last 4 years reserves and fund balance reduced by $2,340,422 Last 4 year increase in costs $1,680,449 Percent change in State Aid and Tax Levy to support expenditures other than Debt Service totals 7.98% the past 7 years

10 What does look like? Estimated costs in excess of budget $704,800 Additional BOCES Services $278,000 Additional Teaching Salaries $90,000 Additional Aides and Increased Hours $96,000 Additional Busses $167,400 Additional Bus Monitors $73,400 10

11 Observations Reduction in teaching FTE s the last 7 years totals 33.3 Average class sizes the last 8 years increased from 19 to 22 students at Parkdale Average class sizes the last 8 years in the core areas increased from 21 to 26 students at the Middle School with some classes currently at 31 students The last 7 years, Costs have increased $1,877,140 while increases in State Aid and Tax Levy available to support all general fund expenditures, exclusive of Debt Service, totals $1,805,905 11

12 Observations (cont.) Expected significant budget shortfall in Expected NYS Comptroller s fiscal stress downgrade from susceptible to moderate Need to find solutions to the budget problem budget process will be challenging 12