Budget Planning. Board of Education February 9, 2016

Transcription

1 Budget Planning Board of Education February 9, 2016

2 Budget Assumptions Updates Fund Balance Analysis (as of June 30, 2015) Non Instructional Costs Tax Levy Cap Calculation State Aid Staffing Additions/Reductions/Shifts Estimated Tax Rate Analysis

3 Stay within the allowable tax levy cap. Do not increase class size. Minimize impact on instructional programs while continuing instructional initiatives such as Project Lead The Way, Fundations, the International Baccalaureate Program. Reduce the use of fund balance, move towards eliminating use.

4 Tax Cap (The allowable tax increase without a super majority is 2% or CPI whichever is less.) The CPI index for the school year is at 0.12% generating an allowable tax levy increase of.01% or + $8,989. State Aid Figure Initial proposal by the Governor an increase of $450,000 Retirement Systems ERS: The rate has been reduced from 18.2% to 15.5% TRS: The rate has been reduced from 13.26% to 11.72% Health Insurance Rates Empire Plan has been increased by 7.4% PNW BOCES has been increased by 2.5% Contractual Obligation With all staff positions being the same next year as this year, there is an approximate increased salary cost of $1.2 million.

5 Item Dollar Amount 6/30/2015 Reserve for Retirement Contributions (ERS Reserve) $ 405,000 Reserve for Tax Certiorari $ 2,404,094 Capital Fund & Capital Reserve for Repairs $ 1,258,707 Reserve for Employee Benefit Liability $ 88,786 Appropriated Fund Balance $ 760,000 Unappropriated Fund Balance $ 3,528,454

6 Actual 2015/16 Proposed 2016/17 School District Budget $ 86,619,022 $ 86,830,935 Change $211, % Use of Appropriated Fund Balance $ 560,000 $ 460,000 - $100,000 Reserve for Retirement Contributions (ERS Reserve) $ 200,000 $ 200,000 $0 Payment in Lieu of Taxes (PILOT) $ 58,777 $ 60,541 $1,764 Revenue from sources other than local property taxes $ 11,101,318 $ 11,402,478 $301,160 Tax Levy $ 74,698,927 $ 74,798,927 $8,989 Estimated Assessed Valuation of Property $ 475,525,215 $ 472,798,276 - $2,726,939 Tax Rate/$1,000 Assessed Valuation $ $ %

7 Installment & Debt Service $5,206,290 6% Buildings Grounds $2,034,536 2% All other $1,855,173 2% Transportation $4,726,339 5% Program $6,903,078 8% Benefits $20,541,322 24% Salaries $45,564,197 53% Salaries Benefits Program Transportation Installment & Debt Service Buildings Grounds All other

8 BOCES stands for Board of Cooperative Educational Services The District is a component district of PNW BOCES and subscribes to a variety of services from PNW BOCES. The District also subscribes to services offered by SW BOCES, cross contracts with other BOCES that may offer a distinct service (Monroe BOCES Project Lead the Way, Questar BOCES State Aid Planning Service, Western Suffolk BOCES - Demographic Study Service) Attached to SW BOCES is Lower Hudson Regional Information Center (LHRIC). There are 11 Regional Information Centers in NYS. For the 2016/2017 school year SW BOCES is charging a 2% administrative charge to all services subscribed to by non-component school districts.

9 The total budgeted in this account code (1010) is $273,229. The items charged are: Two School Resource Officers - $254,864 (one SRO assigned to PES/SHS & one assigned to SIS/SMS) Board Docs - $2,700 BOE Video Taping - $7,500 LH Achievement Dinner - $350 BOE Mandated Training - $1,550 Policy Update Service - $900 Supplies/Misc. Expenses - $5,365

10 The total non-salary items budgeted in these two account codes (1040, 1060) is $8,658. The items charged here are: District Clerk workshops and associated costs - $980 Registration books, ballots, materials - $4,500 Legal advertisements - $1,078 Optical Scanners for voting and related costs - $2,100

11 The total non-salary items budgeted in this account code (1240) is $21,535. The items charged here are: Equipment - $4,500 Prorated cost of copy machine - $1,955 Contractual Expenses - $1,000 Conferences - $3,500 Petty cash - $500 Professional dues/memberships - $5,145 Reference materials/supplies - $ 4,935

12 The total non-salary items budgeted in this account code (1320) is $157,377. The items charged are: Equipment - $2,025 Contractual Expenses - $28,840 Conference/workshops - $1,375 Petty cash - $ 200 Dues/Memberships $1,350 Supplies - $4,000 BOCES Services - $119,587

13 BOCES Management Services subscribed to and accounted for in the Business Office acct code 1310 Labor Negotiations Safety and Risk Management Micro Computer Support State Aid Planning Coordination/HI Insurance Management Finance Manager The 2016/17 budgeted cost for these services is $119,587

14 The total non-salary items budgeted in this account code (1420) is $59,938. The items charged are: Equipment - $1,000 Contractual Expenses - $19,613 Conference/workshop - $900 Dues/Memberships - $400 Supplies - $3,250 BOCES Services - $34,775

15 BOCES Management Services subscribed to and accounted for in the HR Office - acct code 1430 Substitute Calling Service Teacher Certification Regional Recruitment Service E-docs for Record Management My Learning Plan The 2016/17 budgeted cost for these services is $34,775

16 The District is required by statute to have an external, internal and claims auditor. The independent External Auditor is to audit and review the financials of the District. The Internal Auditor is to conduct a risk assessment audit and a focused audit of the District s financial operations. The Claims Auditor reviews and approves payments made by the District to various vendors. Each Auditor prepares reports that are submitted to Administration and the Board of Education. Each Auditor meets with the Audit Committee and or the Board as needed or required.

17 The District retains legal counsel to handle the legal affairs of the District and to provide legal advice as needed by the Board of Education and the Administration. The District has insurances covering commercial property/fire, general liability, school board legal liability, boilers & machinery, pollution liability, commercial auto, commercial crime, cyber crime and excess catastrophe liability. In addition to the above, the District also carries student accident insurance.

18 2013/2014 Actual 2014/2015 Actual 2015/2016 Budget 2016/2017 Proposed Audit, Legal $123,175 $114,262 $181,075 $181,200 Insurances $278,665 $297,335 $322,995 $337,519 Total $401,840 $411,597 $504,070 $518,719

19 The B&G Department consists of the following staff. 1 Superintendent of B&G 1 Clerical Support 22 Custodial personnel + one Courier 6 Maintenance Personnel/Working Foreman 1 Custodial Position has been eliminated for 2016/ Custodial positions have been eliminated between 2012/13 and 2015/16. Square footage for our school buildings is 575,721.

20 Power Tool Set Two Burnishers Three Walk Behind Wet Vacs Upright Vacuum Power Miter Saw Leaf Blower Rear Body for Dump Truck Total Cost - $30,121

21 Boiler Cleaning for 11 Boilers Fire Extinguisher Inspections SMS Aud. Fire Suppression System Inspection Kitchen Hood Inspections Kitchen Hood Cleaning District Fire Inspection Septic Cleaning Dumpster Rentals Porta-Potty Rentals Private Water Supply Permits Storm Water Runoff Permits Track Inspection AHERA Inspector/Planner Refresher Back Flow Inspection SMS Boiler Inspections Flame Retardant Application SHS Fire Panel Inspections Facility Use Software Lamp/Bulb Recycling Heating/Boiler Services Water Treatment Chemicals SHS SPEDES Permit

22 Hazardous Material Removal Equipment Calibrations of equipment Lift Inspections/Repairs Fire Door Inspections Swipe Card/Security Camera Repair PA, Clocks, Fire Panel Maintenance Portable Emergency Water Fiber Optic Pole License Fees Intrusion alarms Pest services Boiler water treatment services Water testing fees Elevator Maintenance Energy Control SIS Copy machine service agreement Gym equipment inspection Generators service agreements Storm Water Management Engineering Dust mop rentals Total - $162,932

23 Expenses Actual Budget Proposed Equipment $59,954 $25,539 $30,121 Other Contractual Expenses $1,464,702 $1,559,922 $1,559,678 Supplies $246,401 $249,935 $255,667 Building Repairs $164,805 $162,345 $189,070 Total $1,935,862 $1,997,741 $2,034,536

24 Item Actual Actual Budget Proposed Refuse/Recycling $25,820 $26,196 $26,722 $27,953 Telephone $75,397 $87,705 $93,705 $101,500 Heating Fuel $725,874 $607,075 $533,857 $452,400 Electric $740,302 $608,388 $573,281 $608,388 Total $1,567,393 $1,246,013 $1,227,565 $1,206,250

25 BOCES Management Services subscribed to and accounted for in the B&G s Dept. account. code 1620 Connect-Ed Calling Service Intellipath LHRIC Security COSER The 2016/17 budgeted costs for these services is $72,442

26 BOCES Administrative Budget contains their costs for their central administration. In addition to these costs, by law, BOCES must include retiree health insurance premiums and Medicare Part B reimbursements in their administrative budget. Retiree health insurance costs are 67% of their administrative budget. Acct code BOCES Capital Budget reflects costs associated with the rental of facilities that house PNW BOCES programs. Acct code These costs are distributed among the component districts by using a formula based on True Value and RWADA (resident weighted average daily attendance) The 2016/17 budgeted cost for the Administrative Budget is $535,388 and the budgeted cost for the Capital Budget is $13,726.

27 Central Mailing (1670) non- salary costs associated with the rental of 2 postage machines, costs of PO Boxes, bulk mailing permit, Fed Ex/UPS shipping costs, postage & misc. supplies - $35,607 Public Information (1480) costs associated with the printing and mailing of the Trunkline - $5,500 School Association Dues (1920) costs associated with membership in NYS School Boards Association -$15,096 Refund on Real Property Taxes (1964) costs associated with refund of taxes - $17,500

28 Sample of Previous Professional Learning Work Fundations Reading Recovery Responsive Classrooms Science 21 Project Lead the Way Engineering by Design Tri-states Annual and Tri-annual Program evaluation Every Day Math Restraint training Common Core 2016/17 Salary Training PLTW $4,627 $4,050 Learning Coaches $2,892 $7,000 AP Courses $3,072 $5,150 IB program $18,738 $50,000 Technology Eduscape $49,250 BOCES Workshops/Model Schools $16,360 Elementary Reading $8,000 Solution Tree Conference $7,000 Professional Learning Study Groups $17,253

29 Transportation expenses include the transportation office, 21 bus monitors, a contractual LPN to accompany a special needs child, the bus garage and student transportation Estimated 3,500 students transported daily by our transportation vendor (Royal Coach) Students transported to nearly 40 different school locations daily.

30 To and From School Special Ed Residential Placements Late Bus/After School Bus Radio Costs Prom Buses Routing Software Costs

31 2015/16 Budget 2016/17 Proposed Budget Difference $4,411,254 $4,378,303 - $32, Buses 60 buses Same 2015/16 Budget 2016/17 Proposed Budget Difference $78,479 $79,266 + $787

32 Benefits include the costs for the NYS Employees Retirement System, NYS Teachers Retirement System, Social Security, Workers Compensation, Unemployment Insurance, Health Insurance including Medicare and Health Insurance Buy Back, Dental, Life, and Vision Insurances, and contributions to Welfare Benefit Trust Funds

33 The District has two health insurance plans: Empire Plan (NYSHIP) for instructional staff. The plan year runs from January 1 December 31. PNW Consortium Plan for all other staff. It is a self-funded plan in conjunction with 13 other school districts and BOCES. The plan year runs July 1 June 30.

34 2016 percentage aggregate increase is 7.4% Instructional staff contribute 13% of the premium cost. There are 209 active and 169 retirees budgeted to be covered by the plan. Current Budget: 2015/16 $5,293,815 Proposed Budget: 2016/17 $5,955,765 $ 661,950

35 The PNW Plan increase is 2.5% Non-Instructional staff contribute 13-16% of the premium cost. There are 139 active and 109 retirees budgeted to be covered by the plan Current Budget: 2015/16 $3,244,270 Proposed Budget: 2016/17 $3,077,045 - $ 167,225

36 NYS TRS covers teachers, teaching assistants and administrators. Membership is mandatory for full-time employees. The mandated Employer Contribution Rate is set by the System and is set to be 11.72% of TRS payroll. Current Budget: $4,939,882 Proposed Budget: $4,560,188 - $ 379,694

37 Salary Year ECR % % % % % % % % % % % % % % % % %

38 NYS ERS covers non-instructional, support staff - teacher aides, custodial/maintenance, bus monitors, clerical and food service staff. Membership is mandatory for full-time employees. The mandated Employer Contribution Rate is set by the System and the composite rate is set to be 15.5% of ERS payroll. Current Budget: $1,429,793 Proposed Budget: $1,195,735 - $ 234,058

39 Salary Year ECR % % % % % % % % % % % % % % % % %

40 2014/2015 Actual 2015/2016 Budget 2016/2017 Proposed NYS ERS $1,422,271 $1,429,793 $1,195,735 NYS TRS $6,201,638 $4,939,882 $4,560,188 FICA $3,203,777 $3,435,539 $3,465,526 Workers Comp $159,444 $178,444 $177,686 Unemployment Insurance $14,580 $32,370 $30,240 Health Insurances $9,237,606 $9,814,938 $10,308,511 Dental, Life, Vision, Flex Plan $258,048 $274,114 $270,888 Welfare Trusts $473,389 $533,018 $529,798 Total $20,970,783 $20,638,098 $20,538,572 - $99,526

41 Debt Service is the outstanding principal and interest payments required on the District's outstanding bonds. Bonds were issued by the District for the following building projects: The 1999 District-wide building project $17,919,000. These bonds were refinanced in The 2006 District-wide building project three series of bonds totaling $49,094,953. Two series bonds were refinanced in January 2015 with an annual net savings of $110,000 for a total of $2.1 million for life of bond. One series of these bonds refinanced January 2016 for a savings in 2016/17 of $146,700 and a savings of $2.5 million over the life of the bond.

42 $4,695, $3,398, $4,693, $3,396, $4,705, $3,401, $3,191, $2,108, $3,362, $ 465, $3,379, $ 461, $3,378,844

43 For approximately 18 years the District has utilized installment lease purchases to refresh its technology equipment i.e. computers, file servers, routers, blades, switches, monitors, Smart boards, tablets, etc. The financing of the installment lease purchase is bid and awarded to the vendor providing the lowest interest rate. The installment lease purchase period is three years. Current Budget: $467,045 Proposed Budget: $475,002

44 The Westchester County Health Department has mandated that the current ultra violet system used to treat water at SIS be replaced with a chlorination system. To accomplish this, SIS needs a new underground water tank. The projected cost for engineering services, removal of the existing tank, installation of a new tank and associated piping/plumbing is $93,500.

45 Installment & Debt Service $5,206,290 6% Buildings Grounds $2,034,536 2% All other $1,855,173 2% Transportation $4,726,339 5% Program $6,905,828 8% Benefits $20,538,572 24% Salaries $45,564,197 53% Salaries Benefits Program Transportation Installment & Debt Service Buildings Grounds All other

46 Budget Proposed Variance Salaries $44,942,354 $45,564,197 $621,843 Benefits $20,638,098 $20,541,322 - $96,776 Program $7,074,376 $6,903,078 - $171,298 Transportation $4,717,572 $4,726,339 $8,767 Debt Service $5,407,795 $5,206,290 - $201,505 Building & Grounds $1,997,741 $2,034,536 $36,795 All Other $1,841,086 $1,855,173 $14,087 Totals $86,619,022 $86,830,935 $211,913

47 Total Out of District Tuitions Budget Proposed Variance $3,049,507 $2,740,015 - $309,492

48 1. Prior year tax levy (minus Reserve Amount for any Excess Levy, including interest) X 2. Tax base growth factor, if any + 3. PILOT s received during the year - 4. Taxes levied for exclusions during the prior year (not ERS and TRS) = 5. ADJUSTED PRIOR YEAR TAX LEVY X 6. Allowable levy growth factor (lessor of 2% or CPI) - 7. PILOTS receivable in the coming year + 8. available carryover, if any + 9. Tax Levy Limit Coming school year exclusions = 11. Maximum Allowable Tax Levy (requiring simply majority)

49 Using $1000,000 from Debt Service to Offset Debt Service Expense Previous Tax Levy 74,698,927 (x) Tax base growth factor ,863,265 (+) Payment in lieu of taxes prior year 58,777 = 74,922,042 (-) taxes levied for exemptions during prior year (not ERS or TRS) 5,301,708 15/16 debt service $4,934,663 + lease purchase $467,045 - debt service transfer $100,000 = $5,301,708 Capital Local Expenditures (debt service + lease purchase) 1,920,381 less building aid from 1/20/16 Gen Report = 3,381,327 (=) Adjusted Prior Year Tax Levy 71,540,715 (x) Adjusted levy growth factor (2% or CPI) (x.0012%) 71,626,563 (-) payments in lieu of taxes receivable in coming year 60,541 (+) Available carryover, if any 0 (=) Tax Levy Limit 71,566,022 (+) taxes levied for exemptions during prior year (not ERS or TRS) 5,106,290 (-) Capital Local Expenditures (debt service + lease purchase) 1,964,395 3,141,895 (+) ERS Pension Exemptions 0 (+) TRS pension Exemptions 0 (=) Maximum Allowable Tax Levy 74,707,916 16/17 budgeted debt service of $4,731,288 + lease purchase $475,002 - debt service transfer of $100,000 = $5,106,290 Less: Building Aid $2,002,490 interest rate recalibration $34,069 - Building Survey Aid $4,026 = $1,964,395 Maximum Allowable Dollar Tax levy Increase 8,989 Maximum Allowable Percentage Tax levy Increase 0.01%

50 Aid Type 2015/16 Budget 2015/16 Actual 2016/17 Proposed 2016/17 Budgeted Foundation $4,445,851 $4,445,548 $4,445,548 $4,445,548 Building $1,920,380 $1,920,381 $2,002,490 $1,968,421 Transportation $1,585,444 $1,551,243 $1,729,170 $1,629,170 BOCES $1,079,618 $893,226 $984,248 $934,248 Categorical and High Tax $445,628 $427,025 $440,891 $440,891 High Cost, Excess Cost Aids $332,148 $364,077 $446,628 $278,171 GAP Elimination -$1,096,813 -$1,096,813 -$697,191 -$697,191 GAP Restoration $399,622 $399,622 $213,338 $213,338 Totals $9,111,878 $8,763,053 $9,565,122 $9,212,596

51 Item Additions/Reductions/Shifts Net Elementary Faculty Secondary Faculty Special Education Faculty ELL Faculty Reduce 6.0 elementary classroom teachers PES: 1 learning coach and 2 general classroom teachers SIS: 3 general classroom teachers (Monitor 3 rd grade enrollment.) Realign SMS & SHS Staffing to support some content areas with larger class numbers (e.g. Science) -5.0 to -6.0 Add.6 at SHS and implement 12:1:2 SCIP at TBD (3.0 FTE) 3.6 Increase current.6 staffing to 1.0 and budget for addition 1.0 to meet state mandates Support Staff Eliminate 1 custodian position; 3 TAs; 1 Clerical; Reduce nursing Total -4.8 to -5.8 Dollar Savings Exclusive of Benefits $438,

52 Feb. 9, 2016 March 1, 2016 March 15, 2016 April 19, 2016 May 10, 2016 May 17, 2016 Budget Planning Session Anticipated State Aid Non-instructional Expenses Including Administrative Expenses, B&G s, Transportation, Debt Service, Benefits (pension systems, health insurance), Transfer to Capital, etc. Tax Levy Cap Calculation Budget Planning Session Anticipated Revenues and Expenditures (updated) Staffing - Additions, Reductions, Shifts Instructional Program Expenses Budget Planning Session Review of Proposed Budget and Property Tax Cap Projected Tax Rate Contingency Budget Budget Summary Update and Budget Adoption Public Budget Hearing Budget Vote and Trustee Election

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