Huntington Union Free School District Board of Education Meeting Monday, February 26, 2018

Transcription

1 Huntington Union Free School District Board of Education Meeting Monday, February 26, 2018

2 Estimated levy limit for = $108,100,824 (represents 3.14% increase over the levy) Primary factors contributing to the limit: 2.00% average annual CPI-U increase tax base growth factor $566,420 carry-over (amount under the limit) Tax levy increase greater than $108,100,824 requires 60% supermajority voter approval

3 Source: Office of the State Comptroller

4 INITIAL DRAFT BUDGET AT LEVY LIMIT BUDGET $126,213,223 $132,294,449 $129,654,082 REVENUE (includes state aid, fund balance, reserve use, other) 21,399,116 21,553,258 21,553,258 TAX LEVY 104,814, ,741, ,100,824 ASSESSED VALUATION 45,081,357 (budgeted) 45,105,429 (fall actual) 45,105,429 45,105,429

5 INITIAL DRAFT BUDGET TAX LEVY LIMIT CHANGE IN BUDGET ($) FROM to $6,081,226 $3,440,859 CHANGE IN BUDGET (%) FROM to % 2.73%

6 ALLOWABLE TAX LEVY LIMIT INCREASE FOR $3,286,717 DRAFT BUDGET TAX LEVY INCREASE $6,081,226 DIFFERENCE AS OF 2/26/2018 ($2,640,367)

7 DRAFT BUDGET AT LEVY LIMIT TAX RATE (per $100 assessed value) EST. TAX RATE $ CHANGE (per $100 assessed value) EST. TAX RATE % CHANGE $ $ $ $13.14 $ % 3.13%

8 Salary and Contractual Obligations Pension Contributions (TRS/ERS) Insurance Premiums Debt Service BOCES Administrative & Capital Charges Utilities Special Education Transportation

9 Instructional and non-instructional salaries Overtime and sick/personal leaves Health insurance premiums Extracurricular stipends Substitute employees

10 BUDGET DRAFT BUDGET $ Change % Change $78,752,636 $84,239,374 $5,486, %

11 Teachers Retirement System (TRS) All certificated employees employer contribution rate: 10.63% (compared to 9.80% for ) Employees Retirement System (ERS) All civil service employees employer contribution rate: 14.90% (compared to 15.30% for )

12 BUDGET DRAFT BUDGET $ Change % Change $6,893,008 $7,495,893 $602, %

13 Includes premiums for: Property insurance Liability insurance Excess liability & umbrella policies Student accident insurance Boiler & machinery insurance Underground storage tank insurance Catastrophic insurance Cybersecurity insurance Does not include employee benefit insurances (health, dental, life)

14 BUDGET DRAFT BUDGET $ Change % Change $665,234 $685,191 $19, %

15 Amount Balance 2006 Bond Issue $230,900 $1,395, Energy Performance Contract $0 $0

16 BUDGET DRAFT BUDGET $ Change % Change $225,700 $230,900 $5, %

17 HUFSD share of all BOCES administrative costs (salaries, pensions, fringe benefits) HUFSD share of all BOCES operational costs (rents, mortgages, maintenance, etc.)

18 BUDGET DRAFT BUDGET $ Change % Change $341,463 $362,194 $20, %

19 Fuel oil Electricity Gas Water Telephone Sewer

20 BUDGET DRAFT BUDGET $ Change % Change $1,295,050 $1,334,425 $39, %

21 Out-of-district student tuitions Contracted services in- and out-of-district (speech, OT/PT, related services) Services to non-resident students attending private and parochial schools within the Huntington School District (matching revenue)

22 BUDGET DRAFT BUDGET $ Change % Change $3,425,000 $3,675,000 $250, %

23 $ Increase % Increase Salary & Contractual Obligations $5,486, % Pension Contributions 602, % General Insurance Premiums 19, % Debt Service 5, % BOCES Admin & Capital Charges 20, % Utilities 39, % Special Education 250, % Percentage of Increase $6,425, %

24 Includes premiums for: Staffing Textbooks Supplies & equipment Instructional technologies Co-/Extra-curricular activities Travel & conference Capital improvements & maintenance

25 Percent 8% 1% 0% 9% 28% 54% Instruction Employee Benefits General Support Transportation Interfund Transfers Debt Service

26 14% 1% 0% 2% 8% 27% 1% 0% 1% Percent 46% Salaries Benefits Other Services BOCES Services Tuition Materials & Supplies Debt Service Equipment Text/Workbook Interfund Transfers

27 19% 11% 4% 1% 0% 1% Percent 3% 61% Salaries Benefits BOCES Services Other Services Tuition Materials & Supplies Equipment Textbooks

28 Salary/stipend increases across units Increase in health insurance costs Increase in TRS contribution Increase in transportation costs Increase in utility costs (i.e., electricity)

29 Decrease in ERS contribution Continued debt service reductions Certain aidable costs shifted to BOCES (e.g., technology staff, copiers)

30 120,000, ,000,000 80,000,000 60,000,000 40,000,000 State Aid Valuation 20,000,000 0

31 5,000 4,750 4,500 4,250 4,000 3,750 Sept. Enrollment 3,500 3,250 3,000

32

33 Board of Education District Clerk and District Meetings Chief School Administrator Business Administrator Legal Services Human Resources (Personnel) Public Information Plant Operation Plant Maintenance Central Storage, Printing, Mailing Central Data Processing General Insurance School Association Dues BOCES Administrative and Capital Costs

34 Actual Est. Actual $10,951,899 $11,617, $ Change % Change $11,658,440 $12,202,281 $543, %

35 Conferences/workshops for Board of Education members Office supplies, postage, photocopy costs Board policy services

36 Actual Est. Actual $865 $4, $ Change % Change $4,400 $4,400 $0 0.00%

37 Staff District clerk workshop Freedom of Information Law compliance Legal processes Paperless board document service Clerical support Office supplies, postage

38 Actual Est. Actual $21,810 $23, $ Change % Change $23,153 $23,583 $ %

39 Board of Education meetings School budget vote: Voting machines information mailings Legal notices Poll workers

40 Actual Est. Actual $11,777 $22, $ Change % Change $22,620 $22,620 $0 0.00%

41 Staff Mailings to residents, postage Contracted services Workshops and conferences School district subscriptions/publications Staff development (Superintendent s Conference Days) Office supplies, photocopy costs

42 Actual Est. Actual $307,289 $314, $ Change % Change $314,752 $320,251 $5, %

43 Staff NYSED filings and annual audit Contracted services (e.g., Booksmart, Questar) Revenue collection Accounts payable Purchasing Payroll Employee benefits Postage, photocopy expenses

44 Actual Est. Actual $1,113,448 $1,111, $ Change % Change $1,019,647 $1,172,044 $152, %

45 Required under NYS law: Annual (external) independent audit by CPA firm Internal audit services Claims Audit Services Financial statement preparation

46 Actual Est. Actual $141,023 $140, $ Change % Change $140,000 $140,000 $140, %

47 Staff Cash management and investments Income and expenditure reports Banking transactions Trust and agency funds

48 Actual Est. Actual $74,762 $76, $ Change % Change $76,482 $78,012 $1, %

49 General Counsel: School district municipal and education law Labor Counsel: Collective bargaining agreements Arbitrations and labor-related grievances

50 Actual Est. Actual $399,911 $416, $ Change % Change $416,731 $422,515 $5, %

51 Staff Recruitment and hiring (instructional/noninstructional) Advertising Collective bargaining/negotiations Certifications and classifications Observation/evaluation management Audit

52 Actual Est. Actual $269,491 $302, $ Change % Change $307,390 $325,755 $18, %

53 Records retention Supplies

54 Actual Est. Actual $237 $5, $ Change % Change $5,500 $2,500 ($3,000) (55.00%)

55 Staff Press releases District calendar brochure District website

56 Actual Est. Actual $128,396 $139, $ Change % Change $139,868 $142,145 $2, %

57 Operation of buildings (8) Staff (custodial) Equipment (vehicles, tractors, plows) Custodial supplies Utilities

58 Actual Est. Actual $5,357,212 $5,744, $ Change % Change $5,830,463 $5,977,400 $146, %

59 Staff (maintenance, grounds) Building repairs Contracted services Supplies (heating, plumbing, electrical, etc.)

60 Actual Est. Actual $942,568 $1,218, $ Change % Change $1,235,589 $1,302,421 $66, %

61 Staff Cameras Uniforms

62 Actual Est. Actual $808,261 $764, $ Change % Change $780,341 $863,563 $83, %

63 State reporting mandates Payroll processing Student management software/assistance E-rate filing and processing

64 Actual Est. Actual $353,449 $290, $ Change % Change $295,734 $318,437 $22, %

65 Property insurance Vehicle insurance Liability insurance Excess and umbrella policies Student accident insurance Boiler and machinery insurance Underground storage tank insurance Pollution liability insurance Catastrophic insurance Cybersecurity insurance

66 Actual Est. Actual $609,080 $665, $ Change % Change $665,234 $685,191 $19, %

67 Examples: NYS School Boards Association Nassau-Suffolk School Boards Association SCOPE NYS Council of School Superintendents NYS Association of School Business Officials

68 Actual Est. Actual $20,500 $25, $ Change % Change $30,250 $30,250 $0 0.00%

69 Share of all BOCES administrative and operational costs: Salaries, pensions and fringe benefits Rents, mortgages and maintenance

70 Actual Est. Actual $324,496 $341, $ Change % Change $341,463 $362,194 $20, %

71 Actual Est. Actual $10,951,899 $11,617, $ Change % Change $11,658,440 $12,202,281 $543, %

72 Current Huntington Coach contract: One-year term set to expire on June 30, large buses 87 vans Cost based on packages, each including routes associated with multiple schools

73 5,120 eligible students transported daily to: Eight district schools 39 private/parochial schools 25 special needs schools

74 Actual Est. Actual $10,298,229 $10,340, $ Change % Change $10,433,007 $10,782,714 $349, %

75 Transportation supervisor s office: Staff Supplies

76 Actual Est. Actual $130,712 $144, $ Change % Change $144,764 $146,304 $1, %

77 Regular daily transportation Special education transportation Athletics Music Late buses Daily rentals (e.g., field trips)

78 Actual Est. Actual $10,151,431 $10,195, $ Change % Change $10,254,243 $10,636,410 $382, %

79 Greenkill (costs covered by students/grant) Athletic tournaments/playoffs Marching band

80 Actual Est. Actual $16,085 $ $ Change % Change $34,000 $0 ($34,000) (100.00%)

81 Actual Est. Actual $10,298,229 $10,340, $ Change % Change $10,433,007 $10,782,714 $349, %

82 INITIAL DRAFT BUDGET BUDGET INCREASE EST. TAX RATE INCREASE AS OF 2/26/2018 $132,294, % 5.65%

83 Incorporates the same tax levy adopted for (0% levy increase, no exclusions) Required budget reduction: $5,927,084 Must include equipment removal -$681,786 Remaining budget reduction: $5,245,298

84 Monday, 3/12: Employee Benefits, Debt Service, Fund Transfers, Capital Monday, 3/26: Instruction and Staffing (workshop) Monday, 4/9: Revenue/ Review Monday, 4/16: Adoption Monday, 5/7: Hearing Tuesday, 5/15: Vote/Election