Scarsdale Public Schools 2016-17 School Budget Study Session #4 February 29, 2016
Budget Focus for February 29, 2016 Budget Study Session # 4 1. Questions from Budget Session #3 2. District Instruction 3. Special Education and Student Services 4. Interscholastic Athletics 5. Technology Administrative Instructional 6. 2016-17 Budget Plan Update
Questions from Budget Session #3 Q4. Do we have guidelines from various organizations as to whether we are allocating funds in proper proportion -- specifically, is 44% appropriate for the educational piece of the pie? A4. There are no specific guidelines issued by the NYS Education Department regarding the ideal allocation of spending towards instruction. In the pie chart as presented, only regular instruction is presented as a slice of the pie while other pieces could also be included such as Special Education. The State s three part breakdown of the budget between Administration, Capital and Program; the Program section includes special education, athletics, instructional technology and transportation. The New York State School report card gives us an additional breakdown of comparison of instructional spending from school district to school district. This report is made available in the final version of each year s official budget book. According to the data collected from the clearinghouse of educational services (Part of a Putnam Northern BOCES data collection agency), out of the 54 District s within Westchester, Putnam, and Rockland counties, Scarsdale spent 44.93% of its 2014-15 Budget (Prior Year Data) on Teaching Expenses which include Regular and Special Education expenses. By Comparison. the median of all these Districts was 43.37% for this category.
Questions from Budget Session #3 Q5. Does the projected tax increase of $14.80 per $1,000 extrapolate to $14,800 per $1MM? A5. The projected tax rate increase that was shared in Budget Session #3 was a typographical error and incorrect. The projected tax rate for the budget shared in the Budget Session #3 for 2016-17 assuming no change in assessments for either town was $14.92 per thousand of assessment. The statement that $14.80 is the tax increase in the presentation was a typographical error. Q6. Typo in Plant Operations -- should this be described as a decrease? A6. Thank you. This error has been corrected.
Questions from Budget Session #3 Q7. Can you sort out/compare the Comptroller s idea concerning fund balance and the suggestions of national rating agencies? A7. Both the NYS Comptroller and national rating agencies want to see fiscally strong school districts. National rating agencies typically focus on the strength of not only the community in which the school district resides but also the amount of total fund balance that a district shows on its financial statements and overall financial strength. The comptroller will tend to focus on the amount of surplus each particular budget is generating which can result in a large assignment of funds or an overfunding of reserves. Q8. Can you explain the reserve for encumbrances? A8. The reserve for encumbrances consists of funds that have been encumbered from the previous fiscal year through an issue of a purchase order where payment, due to timing, will not be issued until the following fiscal year.
Questions from Budget Session #3 Questions from the Board of Education Q9. What is the history of the District s assigned fund balance? A9. Please find three slides depicting historical fund balance on the following pages of this presentation. Q10. What are the terms of the Bus Compound agreement with the Village of Scarsdale? A10. The Cooperative Agreement between the Village and the BOE was amended on August 27, 2013. This agreement expires on December 18, 2021. The Bus Compound spaces, including the use of the maintenance facility, are leased at an annual rental of $126,305 per year.
Historical Assigned Fund Balance $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 PROJ. 2016
Historical Fund Balance as % of Total Budget 18.00% 16.00% 14.00% 12.00% 10.00% 8.00% 6.00% 4.00% 2.00% 0.00% 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 PROJ. 2016
Historical Total Fund Balance $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $- 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 PROJ. 2016
DISTRICT INSTRUCTION Budget Session #4
2014-15 Actual Instructional Offices 2015-16 Budget Projected 2015-16 Proposed 2016-17 $3,944,609 $4,019,764 $4,133,511 $4,170,830 Budget to Budget Increase: $151,066 or 3.76% Proposed Budget to Projected Expense Increase: $37,319 or 0.09% Highlights Includes the Assistant Superintendent for Instruction s office including salaries and operating expenses. Includes 1.0 F.T.E teacher on special assignment (new position) in support of testing coordination replacing 1.0 F.T.E clerical position. Funds building-level supervision, including the salaries for all principals and assistant principals as scheduled by contract, and the operating expenses of principal s offices in seven schools.
Instruction Staff & Curricular Development 2014-15 Actual 2015-16 Budget Projected 2015-16 Proposed 2016-17 $901,161 $1,184,534 $1,188,212 $1,209,886 Budget to Budget Increase: $23,352 or 2.14% Proposed Budget to Projected Expense Increase: $21,674 or 1.82% Highlights Provides professional development opportunities for 450 Scarsdale educators Funds over 210 Program Improvement projects, through which teachers update curriculum to meet District strategic vision and goals Supports programs for students in the arts and aesthetic education Funds Sustainability projects in all schools Supports the Center for Innovation aimed at re-imagining teaching and learning Allocates funding for research on curriculum, instruction and assessment Funds professional developers to enhance academic instruction at the elementary level
Instruction Day School Program 2014-15 Actual 2015-16 Budget Projected 2015-16 Proposed 2016-17 $53,541,168 $55,014,931 $54,451,888 $55,485,974 Budget to Budget Increase: $471,043 or 0.86% Proposed Budget to Projected Expense Increase: $1,034,086 or 1.90% Highlights Includes the following new positions: 2.0 F.T.E. Elementary Positions to accommodate projected enrollment fluctuations. 1.0 F.T.E. SHS Physical Education position hired for second semester. 1.0 F.T.E. SHS Pre-Engineering Teacher (STEAM). Does not include 1.0 FTE World Language Teacher (Mandarin) at SMS.
District Instruction Total Other Budget Items 56% District Instruction 44%
INTERSCHOLASTIC ATHLETICS Budget Session #4
2014-15 Actual Interscholastic Athletics 2015-16 Budget Projected 2015-16 Proposed 2016-17 $1,213,902 $1,221,922 $1,410,621 $1,524,470 Budget to Budget Increase: $302,548 or 24.76% Proposed Budget to Projected Expense Increase: $113,849 or 8.07% Highlights 2014-2015 - 887 of 1569 students participated in athletics at SHS (57%). 2015-2016 o Fall - 502 (33%), Winter - 373 (25%), Total Fall & Winter - 717 of 1524 (47%). Continuation of all programs. Absorption of physical activity clubs (e.g., Ultimate). Addition of coaching/supervisory positions. o Track & Field, Wrestling, Ice Hockey, Strength & Conditioning Budget to projected actual difference primarily due to: o Increase in coaching and supervisory positions. o Normalization of supply and reconditioning costs. Increase in budget to budget primarily due to: o Assumption of costs into budget for Interscholastic Athletics from other areas (e.g., travel. supplies, uniforms). o Expanded reconditioning and recertification to include all helmets.
Interscholastic Athletics Total Other Budget Items 99% Interscholastic Athletics 1%
SPECIAL EDUCATION & STUDENT SERVICES Budget Session #4
2014-15 Actual Special Education 2015-16 Budget Projected 2015-16 Proposed 2016-17 $11,413,650 $12,011,204 $11,311,497 $11,725,797 Budget to Budget Decrease: ($285,407) or (2.38%) Proposed Budget to Projected Expense Increase: $414,300 or 3.66% Highlights All current special education programs maintained Teacher staffing and material costs for new emotional disabilities program at Scarsdale High School Maintaining increased professional development budget - continuing consultation for co-teaching pairs, training for assessment tools and emotional disabilities program Fluctuation in BOCES and Contractual cost are dependent on student need of services - assignment of services will continue to occur throughout the 2015-2016 school year Decreased contingency planning for out of district placements due to current student profile and new program at SHS
2014-15 Actual Student Services 2015-16 Budget Projected 2015-16 Proposed 2016-17 $5,185,841 $5,212,512 $5,224,119 $5,369,454 Budget to Budget Increase: $156,942 or 3.01% Proposed Budget to Projected Expense Increase: $145,335 or 2.78% Guidance Continuation of all current staffing - Middle and High school guidance counselors. Scarsdale Edgemont Family Counseling Contract for Youth Outreach Workers in both Scarsdale Middle and High Schools - the 2016-17 contract for SEFC will be approved by the board separately. Psychological Services Includes salaries all current school psychologists - 9 school based and 1 district level psychologist. Additional staffing of 1 psychologist to facilitate the new emotional disabilities program at Scarsdale High School all other allocations remain unchanged. Health Services Includes salaries for all current district nurses and nurses provided to both French American and Immaculate Heart of Mary Schools. Increased contractual costs to facilitate new AED maintenance contract.
Special Education & Student Services Components Total Other Budget Items 89% Student Services 3% Special Education 8%
ADMINISTRATIVE TECHNOLOGY & TECHNICAL SERVICES Budget Session #4
2014-15 Actual Administrative Technology 2015-16 Budget Projected 2015-16 Proposed 2016-17 $755,158 $920,416 $852,750 $931,313 Budget to Budget Increase: $10,897 or 1.18% Proposed Budget to Projected Expense Increase: $78,563 or 9.21% Highlights Administrative technology services encompasses: District data and application support handled by the Data Services team. This includes student information (Infinite Campus), finance, food services, human resources, transportation, and facilities, as well as Google Apps for Education. Desktop hardware and computer software support for administrators, psychologists, counselors, secretaries, custodians, and all staff in Central Office, the cafeterias, bus compound, and the grounds and maintenance buildings.
Administrative Technology Highlights (continued) This budget includes the salary for the Director of Information Technology/Chief Information Officer who oversees the Data Services and Technical Services teams. The recent migration of the District s email system from GroupWise to Gmail saves the District $60,000 annually. In addition, recent process improvements implemented by the Data Services team achieve an annual savings of $9,000. These cost savings of $69,000 allow the District to license new systems that improve efficiency of operations that support our programs, e.g.: AESOP: substitute placement and absence management system SMARTS Employee Web Portal: entry and verification of healthcare data (ACA) My Learning Plan: tracking and management of professional development Infinite Campus: online student registration and verification Administrative Servers: replacement of older servers
2014-15 Actual Technical Services 2015-16 Budget Projected 2015-16 Proposed 2016-17 $437,661 $521,751 $487,945 $552,171 Budget to Budget Increase: $30,420 or 5.83% Proposed Budget to Projected Expense Increase: $64,226 or 15.16% Highlights Technical Services includes the support of the District s network and server infrastructure, phone system, and computer hardware, as well as audiovisual equipment and support. A budget increase of $15,000 is necessary to cover the cost of repairing aging Smartboard projectors and a growing number of mobile devices. An overhaul of the District's server infrastructure is planned for the summer. The funds for this project will come from the lease purchase budget as well as from the Smart Schools bond.
INSTRUCTIONAL TECHNOLOGY Budget Session #4
Instructional Technology The Context Planning for technology involves a great deal of uncertainty Some of the technology (hardware and software/online services) that we will be purchasing is not available yet Large quantities of mobile devices are impacted by relatively small pricing changes Online services requires an ongoing commitment We are planning for a technology plan that is being developed and will not be presented to the Board until May
The Context (continued) Instructional Technology The Center for Innovation is a great selling point: Highly visible and attractive to vendors We plan in technology in packages We have a custom framework to guide our purchasing: Practical, Political, Pedagogical Computer teachers understand the latest trends We have an excellent record of accurately predicting future trends
2014-15 Actual Instructional Technology 2015-16 Budget Projected 2015-16 Proposed 2016-17 $959,627 $1,053,428 $1,042,200 $1,114,717 Budget to Budget Increase: $61,289 or 5.82% Budget to Projected Expense Increase: $72,517 or 6.96% Highlights This budget includes an increase of $25,000 to support an upgrade of an existing Network Specialist position to Network Administrator. Funds for software and online services, approximately $75,000 reimbursed by NY State Subscription databases supplemented by free NOVEL state databases Essential services, including Website, Internet Filtering, & Library Technology Internet Backup services Support services for Google domain and Gmail Support contracts for new wireless network and other services Technical Support contracts Professional Development via LHRIC Technology Leadership Institute
Instructional Technology Lease/Purchase Plan Budget Highlights Flat funding for Hardware Lease/Purchase program. Despite technology growth, 0% increase for the third year in a row. Continues four-year computer replacement cycle. Three-year hardware projection will be included in new Technology Plan, presented to the Board in May. Not included: Smart Schools Bond funding provided by state: Proposed for Classroom Display Technology and additional server infrastructure. Instructional Highlights Elementary: Third Grade Chromebook 1:1 program & K-2 mobile. Middle School: Additional technology for The Center. High School: Social Studies and World Languge Chromebook 1:1 program. District: New servers and high density wireless access in common spaces.
All Technology Components Technology 2% All Other Budget Items 98%
2016-17 BUDGET PLAN UPDATE
2016-17 UDATED BUDGET PLAN - FEBRUARY 29, 2016 2015-16 2016-17 Budget to- Approved Proposed Budget % Budget Budget Increase Difference Total Expenditures 148,048,080 150,117,826 2,069,746 1.40% Non-Property Revenues 8,288,807 8,975,549 686,742 8.29% % of Total Budget 5.60% 5.98% Transfer From Reserves - - - 0.00% Assigned Fund Balance 500,000 1,000,000 500,000 100.00% Total Tax Levy 139,259,273 140,142,277 883,004 0.63% % of Total Budget 94.06% 93.35%
2016-17 Proposed Budget Update February 29, 2016 2016-17 Proposed Budget $ 150,117,826 Budget to Budget Increase 1.40% Projected Increase in Tax Levy 0.63% Calculated Tax Levy Cap Limit 0.75% Amount Below the Projected Cap Limit $ 160,392 Projected Tax Rate Increase per $1,000 Assessed* $ 0.09 Projected Tax Rate per $1,000 Assessed* $ 14.92 * Assumes zero increase/decrease in total assessments from previous year Budget Revisions -1.0 F.T.E. Proposed World Language Teacher - SMS Mandarin Amount $ (110,000) TOTAL $ (110,000)
Total Key Components Debt Service 7% Other 0% BOE, Central Admin.& Special Items 2% Operations & Maintenance 6% Plant & Capital Improvements 2% Employee Benefits 25% Interscholastic Athletics 1% Transportation 3% Regular Education 44% Special Education 8% Technology 2%
Budget Discussion Timeline Dates Budget Session #1 & #2 - Feb. 8 th Budget Session #3 - February 24 th Budget Session #4 - February 29 th Budget Meeting - March 7 th Focus Affirmations, Historical, Budget Drivers, Transportation & Debt Service Budgets The 2016-17 Budget Plan, Operations & Maintenance including Plant Improvements and Employee Benefits 2016-17 Budget Plan Update, Instruction, Special Education, Athletics & Technology Budget Plan Update, Revenues & Tax Projections Budget Meeting - March 21 st Budget Meeting - April 4 th Budget Meeting - April 18 th Budget Review Budget Forum & Review Board Adopts Budget Budget Vote Date May 17th
QUESTIONS
APPENDIX
Questions from Budget Sessions #1 and #2 Q1. What are the utility expenses related to Transportation? A1. These expenses are for electricity and telephone charges associated with the operation of the Bus Compound. This is not a budget increase, but rather a transfer of where these funds have previously been budgeted. Expending directly from the Transportation part of the budget will generate state aid revenue back from the state at the rate of approximately 6.5%. Q2. Can each building s Building Condition Report be made available to the community for the upcoming Facilities Budget meeting on February 24 th? A2. The Building Condition Report was released as part of the January 13th Board Agenda made available to the public. An additional review of the Building Condition Survey will be held at the Public Forums to be held on March 3 rd at 7 p.m. at Greenacres Elementary School and March 15 th at 9:00 a.m. at the SHS Auditorium. This report can also be found on the website at: http://www.scarsdaleschools.org/page/16640.
BUDGET PROCESS & TIMELINE From Budget Session #1 - #3
Sequence of the Budget Process Budget Development Board of Education & Administration Budget Discussions Board of Education & Administration Budget Discussions Board of Education, Administration & Community Final Budget & Vote
School Budget Development & Discussion Board of Education & Administration The 2016-17 school budget has been developed based on the goals and objectives of the School District as set forth in the District s Transition Plan. These goals and objectives have been discussed throughout the year at Board Meetings.
Budget Development & Discussion Focus Curriculum, Assessment & Instruction for the 21st Century Technology Human Capital & Leadership Development Special Education & Pupil Services Construction & Facilities TRANSITION PLAN Budget & Finance & Negotiations BOE Development, Leadership, Succession Planning & Staff Relationships Communication, Community Involvement & Political Outreach
Budget Discussions Administration Board of Education Community* * Community Comments at each Budget Session & Board Meeting
Budget Discussion Timeline Dates Budget Session #1 & #2 - Feb. 8 th Budget Session #3 - February 24 th Budget Session #4 - February 29 th Budget Meeting - March 7 th Focus Affirmations, Historical, Budget Drivers, Transportation & Debt Service Budgets The 2016-17 Budget Plan, Operations & Maintenance including Plant Improvements and Employee Benefits 2016-17 Budget Plan Update, Instruction, Special Education, Athletics & Technology Budget Plan Update, Revenues & Tax Projections Budget Meeting - March 21 st Budget Meeting - April 4 th Budget Meeting - April 18 th Budget Review Budget Forum & Review Board Adopts Budget Budget Vote Date May 17th
2016-17 Tax Levy Cap Calculation Prior Year (2015-16) Tax Levy $139,259,273 Multiplied times the Est. Tax Base Growth Factor X 1.0038 = $139,788,458 Add Prior Year Pilot Payments + 45,300 Subtract Prior Year (2015-16) Capital, Debt & Court Order Exemptions: $139,833,758 Capital Local Debt & Lease Expenditures (minus building aid) - $9,147,810 $130,685,948 Multiplied by Allowable Levy Growth Factor (CPI or 2%) 1.0012 Resulting Tax Levy Limit $130,842,771
2016-17 Tax Levy Cap Calculation Tax Levy Limit $130,842,771 Minus Anticipated Coming Year Pilot Payments - ($40,637) Total $130,802,134 Plus Coming School Year (2016-17) Exemptions: Est. Capital Local, Debt & Lease Expenditures (minus bldg. aid) + $9,500,535 ERS Exemption Does not Exceed 2% + $-0- TRS Exemption Does not Exceed 2% + $-0-2016-17 Maximum Allowable Tax Levy $140,302,669 Maximum Allowed Percent Increase 0.75% PROJECTED TAX LEVY = 0.71%
FUND BALANCE From Budget Session #3
Current Year Projections Impact Items Current Year Forecasts a $3.1 Million surplus of Revenues over Expenditures primarily due to the following: Utilities - Record breaking warm temperatures and much lower than average utility rates are projected to produce savings of an estimated $500 thousand. Health Insurance Year to date experience for the district s self-funded insurance plan are much lower than anticipated with a projected savings of an estimated $1 million. Special Education Contingency is typically built into this budget as it can fluctuate greatly from year to year based on student need. An estimated savings of $700 thousand is anticipated. NYS ERS Pension Contribution Savings of $590 thousand are anticipated in this line item. A change in the very complicated calculation is the primary factor in this over-budget. Transportation - A projected savings of $100M due to lower than anticipated fuel prices.
Projected Fund Balance - Year End 2015-16 Ending Fund Balance 6/30/15 $16,244,720 Plus: Year End Revenues $147,918,334 Minus: Year End Expenditures ($144,830,625) Projected Ending Fund Balance 6/30/16 $19,332,429 Projected to be Allocated as Follows: Tax Certiorari Reserve $5,101,409 Self-Insured Health Insurance Reserve $3,750,000 Liability Reserve $5,000 Debt Service Reserve $296,337 NYS Employees' Retirement Reserve $1,405,340 Reserve for Encumbrances $2,120,363 Unassigned Fund Balance (3.77%)* $5,653,980 Assigned Fund Balance for 2016-17 $1,000,000 Ending Fund Balance 6/30/16 $19,332,429 * May retain up to 4% of 2016-17 Budget = $6,009,113
Projected Change in Fund Balance Position PLUS: Projected 2016 Year End Revenues $ 147,918,334 MINUS: Projected 2016 Year End Expenditures $ (144,830,625) Projected Year End Surplus of Revenues Over Expenditures $ 3,087,709 + Tax Certiorari Reserve $ 1,650,000 + Self-Insured Health Insurance Reserve $ 549,973 + Unassigned Fund Balance (4.0% maximum) $ 387,736 + Assigned Fund Balance to Offset Tax Levy $ 500,000 Total Projected Allocation of "New" Fund Balance $ 3,087,709 ANALYTICS SNAPSHOT Total Fund Balance as a % of Expenditures YEAR END 2015 PROJECTED 2016 11.4% State Average=20.8% 13.4% Scarsdale ranked 581 st out of 672 schools for lowest percent of Total Fund Balance in 2015
2016-17 PROPOSED BUDGET From Budget Session #3
2016-17 Proposed Budget Overview 2016-17 Proposed Budget $ 150,227,826 Budget to Budget Increase 1.47% Projected Increase in Tax Levy 0.71% Calculated Tax Levy Cap Limit 0.75% Amount Below the Projected Cap Limit $ 50,392 Projected Tax Rate Increase per $1,000 Assessed $ 14.80
2016-17 BUDGET PLAN 2015-16 2016-17 Budget to- Approved Proposed Budget % Budget Budget Increase Difference Total Expenditures 148,048,080 150,227,826 2,179,746 1.47% Non-Property Revenues 8,288,807 8,975,549 686,742 8.29% % of Total Budget 5.60% 5.97% Transfer From Reserves - - - 0.00% Assigned Fund Balance 500,000 1,000,000 500,000 100.00% Total Tax Levy 139,259,273 140,252,277 993,004 0.71% % of Total Budget 94.06% 93.36%
Total Key Components Debt Service 7% Other 0% BOE, Central Admin.& Special Items 2% Operations & Maintenance 6% Plant & Capital Improvements 2% Employee Benefits 25% Interscholastic Athletics 1% Transportation 3% Regular Education 44% Special Education 8% Technology 2%
Budget Increases/Decrease 5.00% 4.00% First Year of Tax Cap 3.00% 2.87% 2.75% 2.99% 2.42% 2.00% 1.95% 1.49% 1.47% 1.00% 0.00% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 -0.10% -1.00%
2016-17 PROJECTED TAX LEVY From Budget Session #3
Tax Levy Calculation 2016 17 PROPOSED BUDGET Minus Other Revenues Minus Assigned Fund Balance TOTAL PROJECTED TAX LEVY $150,227,826 $8,975,549 $1,000,000 $140,252,277 ACTUAL 2015-16 PROJECTED 2016-17 $ Diff. % Diff. TAX LEVY $139,259,273 $140,252,277 $993,004 0.71%
Projected Tax Levy vs Tax Levy Cap Calculated Compliant Tax Levy Limit Allows for: 0.75% Proposed Budget Results in Total Levy Increase of: 0.71% TAX LEVY COMPLIES WITH CALCULATED MAXIMUM ALLOWED *50% +1 VOTE REQUIRED TO PASS THE BUDGET
Tax Levy History 5.00% 4.00% First Year of Tax Cap 3.91% 3.00% 3.02% 2.89% 2.84% 2.42% 2.58% 2.00% 1.30% 1.00% 0.71% 0.00% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
PLANT OPERATIONS & MAINTENANCE From Budget Session #3
2014-15 Actual Plant Operations 2015-16 Budget Projected 2015-16 Proposed 2016-17 $6,205,714 $7,239,990 $6,754,347 $6,811,910 Budget to Budget Decrease: ($428,080) or (5.91%) Proposed Budget to Projected Expense Decrease: $57,563 or 0.85% Highlights Utilities Electric use is below 2009 levels due to energy performance contract, phase in of LED and lower energy consumption. Heating fuel costs below recent norms. Budget & Spending Analysis Minding the Gap Description Utilities Budget +/- ($452,932) between Budget and Actual. Salaries $16,002 Staffing: 46 F.T.E. custodial and cleaner positions & 4.5 F.T.E. additional support and leadership positions. Staff Training $7,500 Professional Development & Staff Training Equipment $1,350 The I CAN Initiative The Operations Budget supports the daily cleaning of 903,000 sq. ft. of building space.
2014-15 Actual Plant Maintenance 2015-16 Budget Projected 2015-16 Proposed 2016-17 $2,556,478 $2,807,493 $2,797,951 $2,979,252 Budget to Budget Increase: $171,759 or 6.12% Proposed Budget to Projected Expense Increase: $181,301 or 6.48% Highlights Contractual Budget increasing primarily due to: Increased Underground Storage Tank compliance and monitoring fees DW painting program SHS gym floor refurbishment Playground inspection & repairs Equipment Budget increasing primarily due to planned purchase of on-site composting equipment in support of District/PTA initiatives The Plant Maintenance Budget continues to include $224,500 for principal directed building projects. Description Budget +/- Contractual $103,100 Equipment $62,500 Salaries & Supplies 6,159 The Maintenance Budget supports the upkeep of 118 acres of grounds.
PLANT IMPROVEMENT & CAPITAL PROJECTS From Budget Session #3
2014-15 Actual Plant Improvement Projects 2015-16 Budget Projected 2015-16 Proposed 2016-17 $792,296 $755,000 $976,733 $1,005,000 Budget to Budget Increase: $250,000 or 33.11% Proposed Budget to Projected Expense Increase: $28,267 or 2.89% Highlights Items are identified by priority as follows: Category 1 - Safety & Security Category 2 - Maintenance Category 3 - Education Programs Items are typically larger dollar amount and identified on the Building Conditions Survey. They would also typically need to be addressed more immediately than awaiting inclusion in a bond project. Building Project Description Building Condition Survey Amount Edgewood Repair stair at south entrance No $70,000 SMS Replace gym bleachers Yes $35,000 District-Wide Roof repairs and Brick re-pointing Yes $325,000 District-Wide Re-Paving Yes $575,000
Capital Projects Transfer to Capital Fund 2014-15 Actual 2015-16 Budget Projected 2015-16 Proposed 2016-17 $1,265,755 $1,140,000 $1,140,000 $1,525,700 Budget to Budget Increase: $385,700 or 33.83% Proposed Budget to Projected Expense Increase: $385,700 or 33.83% Highlights Capital Project items will typically need to be submitted to NYSED for approval and building aid when qualified. These items are excludable in the calculation of the tax cap. Items are typically identified on the Building Conditions Survey. They would also typically need to be addressed more immediately than awaiting inclusion in a bond project. Building Project Description Building Condition Survey Amount Edgewood Fire Alarm System Update Yes $271,700 SMS Music Room Renovations* No $400,000 District-Wide Bus Compound Yes $854,000 *SMS Music Room Renovations were included in original Dec. 2014 bond plans but due to bond budget concerns have been removed from this project as part of the base bid and are now proposed to be included as part of the regular budget.
Facilities Component Operations & Maintenance 6% Plant & Capital Improvements 2% All Other Budget Items 92%
EMPLOYEE BENEFITS From Budget Session #3
2014-15 Actual Employee Benefits 2015-16 Budget Projected 2015-16 Proposed 2016-17 $35,614,314 $36,937,090 $35,558,328 $37,405,897 Budget to Budget Increase: $468,807 or 1.27% Proposed Budget to Projected Expense Increase: $1,847,569 or 5.20% Highlights Employee Insurances District s self-funded medical insurance anticipated to increase 5.8%. Medicare Part B reimbursements to retirees increasing by 57.9% Pension Benefits NYS Teachers Retirement System (TRS) the contribution rate is decreasing from 13.26% to 11.72% on all qualifying salaries. NYS Public Employees Retirement System (ERS) the average contribution rate is estimated to remain stable at 15.44% on all qualifying salaries. Social Security - is Employee Benefits Budget +/- calculated at 6.20% of all salaries up to the max. of Pension Benefits ($499,569) $118,500 for the 2016 Health Insurance $432,979 calendar year. Medicare Reimbursement $458,225 Other Insurances (WC, Medicare, Dental etc.) $77,172
Historical TRS & ERS Rates 25.00% 20.00% 18.9% 20.9% 20.1% 17.5% 18.1% TRS ERS 16.3% 16.3% 15.4% 15.4% 15.00% 13.3% 11.9% 11.1% 11.8% 11.7% 10.00% 8.6% 6.2% 5.00% 0.00% 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17
Total Employee Benefit Component All Other Budget Items 75% Employee Benefits 25%
TRANSPORTATION From Budget Session #2
2014-15 Actual Transportation 2015-16 Budget Projected 2015-16 Proposed 2016-17 $3,721,207 $4,183,969 $4,115,717 $4,231,347 Budget to Budget Increase: $47,378 or 1.13% Proposed Budget to Projected Expense Increase: $115,630 or 2.81% Highlights Continuation of all current policies. 1,847 students for regular education programs. 387 students transported to 83 private and parochial schools and special education programs. The 2015-16 budget provided for the purchase of 1 large bus, 2 mini-buses, 1 wheel chair van and 2 automobiles at an approx. cost of $350M. The 2016-17 budget continues the vehicle replacement plan with the planned purchase of 2 large buses and 2 mini-buses at an est. cost of $308M. Budget to projected actual difference primarily due to lower than anticipated gasoline and diesel prices. Proposed 2016-17 budget reflects same estimates as current year budget. Increase in budget to budget primarily due to transportation related utilities now reflected in the transportation budget which will generate state aid.
DEBT SERVICE From Budget Session #2
2014-15 Actual Debt Service 2015-16 Budget Projected 2015-16 Proposed 2016-17 $7,666,133 $7,661,894 $7,653,830 $7,667,775 Budget to Budget Increase: $5,881 or 0.08% Proposed Budget to Projected Expense Increase: $13,945 or 0.66% Highlights The proposed 2016-17 Debt Service budget represents principal payments of approx. $6.465 million and interest payments of $1.203 million. Debt Service associated with the $18.120 million December 2014 bond project represents $1.743 million in total BAN P & I payments on a projected $16.535 million outstanding balance. Total debt outstanding for 2016-17 school year is projected to be $38.730 million from the following obligations: 2006 Bonds 2010 Refunding 2002 Bonds 2012 Refunding 2004 Bonds 2014 Refunding 2006 Bonds Projected Dec. 2014 Bond Project TOTAL $60,000 $7,945,000 $5,750,000 $8,440,000 $16,535,000 $38,730,000
Current & Future Debt Service $9,000,000 $8,000,000 $7,000,000 INTEREST PRINCIPAL $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28
2014-15 Actual Lease Purchases 2015-16 Budget Projected 2015-16 Proposed 2016-17 $1,910,158 $2,106,046 $2,106,565 $2,228,635 Budget to Budget Increase: $122,589 or 5.82% Proposed Budget to Projected Expense Increase: $122,070 or 5.79% Highlights The proposed 2016-17 budget represents a continuation of the lease purchase replacement program. These purchases support the District s technology plan. And include items such as the following: Elementary laptop computers, Chromebooks, I- Pads. Wireless Access Points and LCD panels. Computer Lease = $1.360 million Energy Performance Contract (matures in 2023/24) = $621 thousand (no increase) Lease for Districtwide Copiers (20) = $247 thousand (no increase)
Budget Discussion Timeline Dates Budget Meeting - February 8 th Budget Meeting - February 24 th Budget Meeting - February 29 th Budget Meeting - March 7 th Focus Affirmations, Historical, Budget Drivers, Transportation & Debt Service Budgets. The 2016-17 Budget Plan, Operations & Maintenance including Plant Improvements and Employee Benefits. 2016-17 Budget Plan Update, Instruction, Special Education, Athletics & Technology. Budget Plan Update, Revenues & Tax Projections Budget Meeting - March 21 st Budget Meeting - April 4 th Budget Meeting - April 18 th Budget Review Budget Forum & Review Board Adopts Budget Budget Vote Date May 17th
AFFIRMATIONS - STAFFING RECOMMENDATIONS From Budget Session #2
Staffing Requests in Support of District Goals District Goal Area Request Program Estimated Cost Special Education & Pupil Services Curriculum, Assessment and Instruction for the 21 st Century Curriculum, Assessment and Instruction for the 21 st Century +2.0 FTE Teachers +1.60 FTE Teachers +1.0 FTE Teacher (to be added 2 nd semester) Establishment of a Secondary Emotional Support Program $220,000 World Language Enhancement $176,000 Physical Education $55,000 Curriculum, Assessment and Instruction for the 21 st Century +1.0 FTE Teacher STEAM $110,000
Staffing Requests in Support of District Goals District Goal Area Request Program Estimated Cost Curriculum, Assessment and Instruction for the 21 st Century +1.0 FTE Computer Aide Technology Support $30,000 Curriculum, Assessment and Instruction for the 21 st Century +1.0 FTE Teacher -1.0 FTE Secretary Curriculum Support $65,000 Curriculum, Assessment and Instruction for the 21 st Century 0.0 FTE (Network Specialist to Network Administrator) Technology Support $25,000
Staffing Requests in Support of District Goals District Goal Area Request Program Estimated Cost Curriculum, Assessment and Instruction for the 21 st Century +1.0 FTE Secretary -1.0 FTE Teacher Aide Physical Education $40,000 Total +6.60 FTE Teachers and Other Adjustments $721,000
Staffing Requests in Support of Mandates & Best Practice Area Request Description Estimated Cost Best Practice +2.0 FTE Elementary Teachers Compliance with district class size guidelines $220,000 Mandate +0.2 FTE Teacher English as a New Language (ENL) $30,000 Total +2.20 FTE Teachers $250,000