Huntington Union Free School District Board of Education Meeting Monday, February 25, 2019

Transcription

1 Huntington Union Free School District Board of Education Meeting Monday, February 25, 2019

2 Estimated levy limit for = $110,400,611 (represents 2.58% increase over the levy) Primary factors contributing to the limit: 2.44% average annual CPI-U increase (= 2.00% cap) tax base growth factor $475,611 carry-over (amount under the limit) Tax levy increase greater than $110,400,611 requires 60% supermajority voter approval

3 SCHOOL YEAR CPI-U GROWTH (prior calendar year) ALLOWABLE LEVY GROWTH FACTOR % 2.00% % 2.00% % 1.46% % 1.62% % 0.12% % 1.26% % 2.00% % 2.00% Source: Office of the State Comptroller

4 3.50% 3.00% 2.50% 2.00% 1.50% 1.00% CPI-U Growth Levy Growth 0.50% 0.00% Source: Office of the State Comptroller

5

6 INITIAL DRAFT BUDGET AT LEVY LIMIT BUDGET $129,812,991 $135,182,058 $132,393,192 REVENUE (includes state aid, fund balance, reserve use, other) 22,187,778 21,992,581 21,992,581 TAX LEVY 107,625, ,189, ,400,611 ASSESSED VALUATION 45,105,429 (budgeted) 44,963,399 (fall actual) 44,963,399 44,963,399

7 INITIAL DRAFT BUDGET AT TAX LEVY LIMIT CHANGE IN BUDGET ($) FROM to $5,369,067 $2,580,201 CHANGE IN BUDGET (%) FROM to % 1.99%

8 ALLOWABLE TAX LEVY LIMIT INCREASE FOR $2,775,398 DRAFT BUDGET TAX LEVY INCREASE $5,564,264 DIFFERENCE AS OF 2/25/2019 ($2,788,866)

9 DRAFT BUDGET AT LEVY LIMIT TAX RATE (per $100 assessed value) EST. TAX RATE $ CHANGE (per $100 assessed value) EST. TAX RATE % CHANGE $ $ $ $12.38 $ % 2.58%

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

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

12 BUDGET DRAFT BUDGET $ Change % Change $81,661,287 $84,535,958 $2,874, %

13 Teachers Retirement System (TRS) All certificated employees employer contribution rate: 8.86% (compared to 10.82% for ) Employees Retirement System (ERS) All civil service employees employer contribution rate: 14.60% (compared to 14.90% for )

14 BUDGET DRAFT BUDGET $ Change % Change $7,409,253 $7,082,996 ($326,257) (4.40%)

15 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)

16 BUDGET DRAFT BUDGET $ Change % Change $685,191 $735,000 $49, %

17 Amount Balance 2006 Bond Issue $230,800 $1,220,000

18 BUDGET DRAFT BUDGET $ Change % Change $230,900 $230,800 ($100) (0.04%)

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

20 BUDGET DRAFT BUDGET $ Change % Change $362,194 $374,482 $12, %

21 Fuel oil Electricity Gas Water Telephone Sewer

22 BUDGET DRAFT BUDGET $ Change % Change $1,334,425 $1,342,265 $7, %

23 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)

24 BUDGET DRAFT BUDGET $ Change % Change $3,675,000 $3,900,700 $225, %

25 $ Increase Salary & Contractual Obligations $2,874,671 Pension Contributions (326,257) General Insurance Premiums 49,809 Debt Service (100) BOCES Admin & Capital Charges 12,288 Utilities 7,840 Special Education 225,700 Percentage of Increase $2,843, %

26 Includes expenditures related to: Staffing Textbooks Supplies & equipment Instructional technologies Co-/Extra-curricular activities Travel & conference Capital improvements & maintenance

27 Percent 8% 1% 0% 26% 10% 55% Instruction Employee Benefits General Support Transportation Interfund Transfers Debt Service

28 13% Percent 0% 1% 0% 1% 1% 2% 9% 26% 47% Salaries Benefits Other Services BOCES Services Tuition Materials & Supplies Debt Service Equipment Text/Workbook Interfund Transfers

29 21% 11% 1% 0% 1% 4% 2% Percent 60% Salaries Benefits BOCES Services Other Services Tuition Materials & Supplies Equipment Textbooks

30 Salary/stipend increases across units Increase in health insurance costs (considerably smaller than in previous years) Increase in transportation costs (based on CPI-U increase for 2018) Increase in technology costs Increase in insurance premiums

31 Decrease in ERS/TRS contributions Continued debt service reductions Certain aidable costs shifted to BOCES (e.g., technology staff, copiers)

32 120,000, ,000,000 80,000,000 60,000,000 40,000,000 State Aid Valuation 20,000,000 0

33 ,000 4,750 4,500 4,250 4,000 3,750 Sept. Enrollment 3,500 3,250 3,000

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35 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

36 Actual Est. Actual $11,126,936 $11,944, $ Change % Change $11,934,663 $12,792,907 $858, %

37 Conferences/workshops for Board of Education members Office supplies, postage, photocopy costs

38 Actual Est. Actual $3,085 $4, $ Change % Change $4,400 $4,400 $0 0.00%

39 Staff District clerk workshop Freedom of Information Law compliance Office supplies, postage

40 Actual Est. Actual $21,647 $23, $ Change % Change $23,583 $24,023 $ %

41 Board of Education meeting needs School budget vote: Voting machines information mailings Legal notices Poll workers

42 Actual Est. Actual $19,936 $22, $ Change % Change $22,620 $22,809 $ %

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

44 Actual Est. Actual $313,576 $324, $ Change % Change $324,829 $327,803 $2, %

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

46 Actual Est. Actual $1,124,391 $1,085, $ Change % Change $1,095,818 $1,197,263 $101, %

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

48 Actual Est. Actual $113,136 $140, $ Change % Change $140,000 $145,000 $5, %

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

50 Actual Est. Actual $76,257 $78, $ Change % Change $78,012 $79,574 $1, %

51 Fee to participate in ES BOCES cooperative purchasing program Tutoring services Health services Kitchen repairs Instrument repairs Office supplies

52 Actual Est. Actual $8,951 $9, $ Change % Change $9,000 $9,389 $ %

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

54 Actual Est. Actual $304,140 $422, $ Change % Change $422,515 $431,425 $8, %

55 Staff Recruitment and hiring (instructional/noninstructional) Advertising Certifications and classifications AESOP substitute call-in service Online application system (OLAS) BOCES personnel co-ser

56 Actual Est. Actual $335,328 $344, $ Change % Change $324,755 $352,741 $27, %

57 Records retention needs Storage

58 Actual Est. Actual $131 $2, $ Change % Change $2,500 $2,500 $0 0.00%

59 Staff District website District calendar brochure Other

60 Actual Est. Actual $124,244 $142, $ Change % Change $142,145 $144,468 $2, %

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

62 Actual Est. Actual $5,427,462 $5,872, $ Change % Change $5,872,400 $6,154,762 $282, %

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

64 Actual Est. Actual $1,181,315 $1,212, $ Change % Change $1,212,421 $1,275,372 $62, %

65 Staff Cameras Uniforms

66 Actual Est. Actual $806,369 $863, $ Change % Change $863,563 $933,458 $69, %

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

68 Actual Est. Actual $302,465 $318, $ Change % Change $318,437 $545,188 $226, %

69 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

70 Actual Est. Actual $597,203 $685, $ Change % Change $685,191 $735,000 $49, %

71 Examples: NYS School Boards Association Nassau-Suffolk School Boards Association SCOPE NYS Council of School Superintendents NYS Association of School Business Officials American Association of School Personnel Admin

72 Actual Est. Actual $25,837 $30, $ Change % Change $30,250 $33,250 $3, %

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

74 Actual Est. Actual $341,463 $362, $ Change % Change $362,194 $374,482 $12, %

75 Actual Est. Actual $11,126,936 $11,944, $ Change % Change $11,934,663 $12,792,907 $858, %

76 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

77 4,960 eligible students transported daily to: Eight district schools 32 private/parochial schools 25 special needs schools

78 Actual Est. Actual $10,380,625 $10,645, $ Change % Change $10,707,714 $11,018,090 $310, %

79 Transportation Office: Staff Supplies

80 Actual Est. Actual $136,406 $146, $ Change % Change $146,304 $155,307 $9, %

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

82 Actual Est. Actual $10,230,759 $10,473, $ Change % Change $10,536,410 $10,837,783 $301, %

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

84 Actual Est. Actual $13,460 $25, $ Change % Change $25,000 $25,000 $0 0.00%

85 Actual Est. Actual $10,380,625 $10,645, $ Change % Change $10,707,714 $11,018,090 $310, %

86 AS OF 2/25/19 $ AMOUNT BUDGET- TO-BUDGET INCREASE EST. TAX RATE INCREASE INITIAL DRAFT $135,182, % 5.17% AT LEVY LIMIT $132,393, % 2.58%

87 Incorporates the same tax levy adopted for (0% levy increase, no exclusions) Required budget reduction: $5,564,264 Must include equipment removal -$736,066 Remaining budget reduction: $4,828,198

88 Monday, 3/11: Employee Benefits, Debt Service, Fund (work session) Transfers, Capital Monday, 3/25: Instruction and Staffing Monday, 4/8: Monday, 4/15: Adoption Monday, 5/13: Revenue/ Review (workshop) Hearing Tuesday, 5/21: Vote/Election