2018-2019 Third Draft Budget March 6, 2018
2018-2019 Third Draft Budget 2017-2018 Adopted Budget $88,548,072 2018-2019 Third Draft Budget $92,295,592 Budget to Budget Increase 4.23% Revenue $91,850,507 Tax Levy Increase 2.73% Budget Gap -$445,085
Updates Since 2 nd Draft The budget gap has been reduced by $44,324 due to a variety of small changes including: Elimination of AESOP sub registry position Reduction of textbook expenditures Reduction of equipment expenditures Reduction of materials and supplies
Where Do Our Budget Funds Go?
Where Do Our Budget Funds Go? Major Budget Area Percentage Salary (~650 employees) 47.82% Benefits 17.71% ERS/TRS 5.76% BOCES 5.43% Debt Service 5.39% Pupil Services 3.42% Social Security 3.19% Curriculum & Instruction 2.79% B&G (Plant Maintenance) 2.51% Transportation 2.26% Central Office 1.75% Technology 1.01% Interfund Transfers 0.35% Health Office 0.28% Athletics/PE 0.24% Library Media 0.08% Salary and Benefits make up about 66% of the budget. Retirement system contributions (ERS/TRS) are set by NYS and are 14.9% and 10.63% of payroll respectively. Social Security (FICA) is 7.65% of payroll and increases each year. Debt Service includes payments and other fees connected with borrowing (EPC, bond projects, TANs, etc). These codes make up roughly 80% of the budget. To make this a little more concrete, if Health Ins. increases by 8.5% and Salaries increase by 3%, we need to reduce the rest of the budget by over half a million dollars to keep the budget increase at 2%.
Current Revenue Projections Based on Revenue Governor s Proposal 2017-2018 Budget Projected 2018-2019 Budget $ Difference % Difference State Aid Excluding Building Aid 15,721,024 15,670,613-50,411-0.32% Building Aid 1,839,154 3,053,297 1,214,143 66.02% Total Aid 17,560,178 18,723,910 1,163,732 6.63% Interest Earnings 60,000 75,000 15,000 25.00% Rental Income - San Remo 236,757 243,860 7,103 3.00% Compensated Absence Reserve 250,000 250,000 0 0.00% Workers Compensation Reserve 250,000 250,000 0 0.00% Debt Service Reserve 0 250,000 250,000 N/A Other Revenue 200,000 215,000 15,000 7.50% Fund Balance 2,189,353 2,189,353 0 0.00% Subtotal 20,746,288 22,197,123 1,450,835 6.99% Tax Levy (2.73% increase) 67,801,784 69,653,384 1,851,600 2.73% 88,548,072 91,850,507 3,302,435 3.73%
Avoiding Fiscal Stress Kings Park fiscal designation: 2017 No Designation 2016 No Designation 2015 No Designation 2014 No Designation 2013 Susceptible to Fiscal Stress One way to get on the Fiscal Stress list is to pay operating expenses with reserves and fund balance.
Open Items Expenditures Kindergarten Registration (currently estimated at 2017-18 levels) Retirement Notifications (Month of March) KPCTA Salary Increase (currently negotiating)
Tax Levy: Open Items Revenue Budgetary decisions may impact the levy throughout the budget process. Currently we are projecting a 2.73% levy increase. Calculating the allowable levy increase is a multistep process with exemptions. Capital expenditures such as bus purchases are exempt from the levy cap. State Aid: Legislative Proposal typically provides more state aid than the executive budget
Overall Status as of Third Draft Many important variables are still outstanding at this time (State aid, retirements, negotiations). It is our goal to: Propose a tax levy increase that is within the tax cap limitations Maintain the curriculum and programs that support academic excellence and the District s mission Maintain extracurricular activities, art, music, and sports
Overall Status as of Third Draft To maintain what we currently have, we need to close a gap of $445,085 How will we close this gap? Continue to review expenditures and look for additional efficiency areas Additional state aid increases??? Possible employee retirements Evaluate amount of applied fund balance
State Aid Roughly 20% Working School District Budget Tax Levy 2018-2019 Working Budget Allows for maintenance of current programs & services $445K GAP About $92.3M Capped at 2.73% with a 2% CPI EXPENDITURES Other Revenue REVENUES Won t know final $$$ until on or about April 1.
Limited Wish List While it is unlikely that we will receive any extra state aid this year above and beyond what is required to balance this budget, below are two items for possible consideration: Additional student mental health support Reduce amount of applied fund balance/reserves Additional allocation towards Erate expenditures in Year 1 of 5 year plan
Important Dates Final Budget Workshop *Tuesday, April 10, 2018 Budget Adoption Tuesday, April 17, 2018 Budget Hearing Tuesday, May 1, 2018 Budget Vote Tuesday, May 15, 2018 *Should include final State Aid package for 2018-2019, as the state budget should be finalized by April 1.
Tonight Topics for Discussion: Board of Education Superintendent s Office Business Office PPS Curriculum Human Resources Class Size & Staffing
2018-2019 Board, District Clerk, & Superintendent s Budgets March 6, 2018
Kings Park Pride Established, written District Goals 4 years in a row Voter approved Bond Referendum with multi-year facilities plan, now in Year 3 Superintendent Highlights of the Week School District Facebook and Twitter communications New website Numerous additional communications, including the Kings Park Kightly News winter/spring newsletters Points of Pride
Budget Summary 1010 Board of Education 1040/1060 District Clerk 1240 Superintendent s Office Only four codes changed from last year: Budget Code Description 2014-15 Expenses 2015-16 Expenses 2016-17 Expenses 2017-18 Budget 2018-19 Proposed % Change 1010-545-00-0900 Graduation Support $ 5,892 $ 7,276 $ 7,232 $ 7,800 $ 9,000 15% 1060-435-00-0900 Voting Mach/SHPG/PRT $ 4,151 $ 8,187 $ 2,979 $ 10,000 $ 7,500-25% 1240-475-09-0900 Supt. Conference Exp. $ 210 $ 972 $ 1,126 $ 1,300 $ 1,400 8% 1240-435-09-0900 Photocopier Rental $ 159 $ 189 $ 2,024 $ 1,750 $ 2,100 20% Total budget decrease across all codes: $850 (-1.49%)
This Budget Supports Continued focus on school district goals Superintendent & Board attendance at conferences Adult Education Program Continued use of SurveyMonkey and other electronic feedback and communication devices
2018-2019 Business Office and Undistributed Accounts Budget March 6, 2018
Business Office Points of Pride Completion of the District s third Comprehensive Annual Financial Report for the year ending June 30, 2017 International Association of School Business Officials Certificate of Excellence in Financial Reporting Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting Continued focus on efficiencies WinCap Web for payroll Electronic payments to vendors rather than checks
Budget Summary Budget Code Description 2014-2015 Expenses 2015-2016 Expenses 2016-2017 Expenses 2017-2018 Budget 2018-2019 Proposed % Change 1420-441-21-0900 Legal Expense Other - Student 8,853 18,544 15,170 30,000 25,000-16.67% 9020-815-XX-0610 TRS (Two budget codes) 5,645,793 4,382,281 3,824,882 3,405,331 3,916,536 15.01% 9060-800-21-0630 Health Ins. Program 8,976,213 9,691,368 10,407,267 11,958,337 12,795,000 7.00% 9060-802-21-0630 Medicare Reimbursement 594,787 629,136 693,535 702,500 775,000 10.32% 9711-600-00-0901 Bond Principal 1,250,000 1,470,000 1,530,000 1,580,000 2,895,000 83.23% 9711-701-00-0901 Bond Interest Payment 728,686 541,581 494,881 772,037 859,142 11.28% 9731-700-10-0900 BAN Interest 0 0 0 210,000 0-100.00% Overall Business Office & Undistributed Budget Increase: $2,790,742 + 10.17%
This Budget Supports Business Office operations Benefits for eligible staff Required services (Audits, inventory, legal fees, insurance, etc.)
2018-2019 Office of Pupil Personnel Budget March 6, 2018
Pupil Personnel Points of Pride Literacy Instruction and Intervention Guideline (K-5) Four out of Five Nominated Teachers of the Year were Special Educators KPCSD Teacher of the Year (Ms. Smith) Cornell University Vimeo Project focusing on students with disabilities and workplace instruction (Transition) KPCSD ENL Teacher Presentations at Title III Consortium Implementation of Performance Maps to Track and Enhance Students with Disabilities Diploma Options 17% of students with disabilities graduated with a Regents with Advanced Designation Diploma Special Class Book Share and Peer Modeling Opportunities Extended School Year Program collaboration with Viscardi s Abilities program Partnered with Parent to Parent to provide a SEPTA workshop on OPWDD supports and services
Budget Summary 2014-15 Expenses 2015-16 Expenses 2016-17 Expenses 2017-18 Budget 2018-19 Proposed % Change Budget Code Description 2250-462-10-0200 SPEC ED SOFTWARE 5,046 4,553 4,899 5,000 10,000 100.00% 2250-475-10-0200 CONFERENCE EXPENSES 80 1,070 0 500 1,000 100.00% 2250-490-10-0243 BOCES OPT 3 61,850 119,135 175,364 65,000 103,000 58.46% 2250-490-10-0314 BOCES EAST CONSULTING 6,319 19,282 22,176 20,000 41,000 105.00% 2250-490-10-0503 SAC SUPPORT/STAFF/EVALS 238,241 183,788 155,572 250,000 198,000-20.80% 2250-490-10-0541 ESB AUGMENTATIVE EVALS 6,981 0 0 12,000 6,000-50.00% Total budget increase: $88,650 1.53%
This Budget Supports Continued improvement of students with disabilities and ENL graduation rates Maintaining students with disabilities and ENL programming (ICT) Increasing transition/postsecondary training opportunities for students with disabilities PPS Functions (Home Instruction, Home schooling, Reading, Registration, Medicaid, STAC and Support Services) Enhancing Tier I, II and III Interventions to support the district s RtI plan Providing mental health supports and services for all students Parts 100 and 200 regulation compliance
2018-2019 Curriculum Budget March 6, 2018
Points of Pride Professional Development and support for teachers and administrators Next Generation of ELA and Math Standards Writers Workshop (K-5) NYSSLS (New York State Science Learning Standards) Social Studies Framework Instructional Technology K-12 STEAM Development KidOYO Robotics
Budget Summary 2014-15 Expenses 2015-16 Expenses 2016-17 Expenses 2017-18 Budget 2018-19 Proposed % Change Budget Code Description 2330-490-10-0432 BOCES Summer School NA NA 34,720 35,000 45,000 28.57% 2610-490-10-0514 BOCES Library/Databases 18,548 20,891 28,556 31,000 34,500 11.29% 2010-545-10-0030 Science Elem Resources NA NA NA NA 50,000 100.00% 2010-545-10-0050 PNW Social Studies K-8 NA NA NA NA 3,000 100.00% 2815-442-10-0300 Health Cons. Education 8,999 9,000 9,000 14,000 14,750 5.36% 2010-490-10-0535 ES BOCES Curric Devel 3,668 3,136 1,750 20,000 10,000-50.00% Total budget increase: $61,858 20.83%
This Budget Supports Curriculum and Professional Development for Next Generation Standards Elementary Science Instructional Resources S0cial Studies PNW Curriculum Resources (K-8) Curriculum Development and Support for New Courses at KPHS BOCES Regional Summer School
2018-2019 Personnel Budget March 6, 2018
Personnel Points of Pride Our staff Instructional and Non-Instructional Ensuring a safe and professional work environment that emphasizes mutual respect and maximizes employee effectiveness Personnel efficiencies Add Picture(s) of Students HERE
Budget Summary Personnel Department Budget Code Description 2014-15 Expenses 2015-16 Expenses 2016-17 Expenses 2017-18 Budget 2018-19 Proposed % Change 1430-490-10-0602 Boces Teacher Cert 4,850 5,250 5,300 5,400 5,500 1.85% 1430-490-10-0628 Boces On-line Application 7,000 7,000 7,000 7,450 7,450 0.00% 1430-490-10-0849 Boces Aesop 6,653 6,900 7,100 7,200 7,300 1.39% 1430-545-09-0900 Materials and Supplies 746 421 714 750 750 0.00% Total budget increase: $435.00 1.95%
This Budget Supports Continued recruiting, hiring, and retaining highly qualified faculty and staff members in support of providing an education of equity and excellence for all students Add Picture(s) of Students HERE
2018-2019 Staffing Budget March 6, 2018
Instructional Fort Salonga Enrollment Projection 2018-2019 GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or - K 1 2 3 2018-2019 (100) (Special Class -13) 2018-2019 (108) (Special class -13) 2018-2019 (97) (Special class -9) 2018-2019 (116) (Special class -7) 5 17.4 5 19.0 +1 (RJO) 4 22.0-1 5 21.8 +1 Projected Avg. Class Size: 20.5 2017-2018 Avg. Class Size: 21.3 Net Change: +1
Fort Salonga - Staff 2017-2018 2018-2019 + or - Special Education 4.2 4.2 ENL 1.0 1.0 Reading 2.5 2.5 Art 0.7 0.7 Music 0.8 0.8 Physical Education 2.2 2.2 Speech 2.0 2.0 Librarian.5.5 Psychologist 1.0 1.0 Net Change: no net change
Instructional Park View Enrollment Projection 2018-2019 GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or - K 2018-2019 (100) 5 20.0 1 2018-2019 (99) 5 19.8-1 2 2018-2019 (81) 4 20.25 +1 3 2018-2019 (97) 5 19.4 Projected Avg. Class Size: 19.9 2016-2017 Avg. Class Size: 19.8 Net Change: no net change
Park View - Staff 2017-2018 2018-2019 + or - Special Education 5.2 5.2 Reading 2.5 2.5 Art 0.6 0.6 Music 0.6 0.6 Physical Education 2.0 2.0 Speech 1.5 1.5 Librarian.5.5 Psychologist 1.0 1.0 Net Change: no net change
Instructional RJO Enrollment Projection 2018-2019 GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or - 4 5 2018-2019(206) (Special class -10) 8 24.5-1 2018-2019(217) (Special class -8) 9 23.2 Projected Avg. Class Size: 22.5 2017-2018 Avg. ClassSize:23.8 Net Change: -1
RJO - Staff 2017-2018 2018-2019 + or - Special Education 8.6 8.6 ENL 1.0 1.0 Reading 2.0 2.0 Art 1.0 1.0 Music 2.8 2.8 Physical Education 2.2 2.2 Speech 1.0 1.0 Librarian.5 1.0 +.5 Social Worker.5.5 Psychologist 1.0 1.0 Net Change: +.5
Instructional William T. Rogers Enrollment Projection 2018-2019 GRADE ENROLLMENT SECTIONS AVG. CLASS SIZE + or - 6 2017-2018(234) (Special class -10) 9 24.8 7 2017-2018(226) (Special class -13) 10 *21.3 8 2017-2018(242) (Special class -18) 10 *22.4 *Actual class sizes may vary in Accelerated Program. Projected Avg. Class Size: 22.8 2016-2017 Avg. Class Size: 25.2 Net Change: no net change
WTRMS - Staff 2017-2018 2018-2019 + or - 6 th Grade 9.0 9.0 ENL 2.0 2.0 English 7/8 5.0 5.0 Science 7/8 5.0 5.0 Math 7/8 5.0 5.0 Social Studies 7/8 5.0 5.0 Physical Education 4.3 4.3 Art 2.6 2.6 Music 4.2 4.2 Health (P.E) 1.3 1.3 Foreign Language 4.4 4.2 -.2 Home & Careers 1.7 1.7 Technology 2.8 2.8 Net Change: -.2
WTRMS - Staff 2017-2018 2018-2019 + or - Special Education 15 15 Math Support 1.0 1.0 Reading 2.5 2.5 Librarian 1.0 1.0 Speech 1.5 1.5 Guidance 2.0 2.0 Social Worker 0.5 0.5 Psychologist 1.0 1.0 Net Change: no net change
High School Enrollment Projection for 2018-2019 Grade 2017-2018 2018-2019 9 246 *289 10 267 246 11 303 267 12 317 303 TOTAL 1,137 1,105 * Prediction based on historical trend of 14 students choosing to attend private school.
High School - Staff 2016-2017 2017-2018 + or - English 10 10.4 +.4 ENL 1.0 1.0 Science 15.3 15.3 Mathematics 11.2 11.2 Social Studies 10.9 11.2 +.3 Physical Education 5.2 5.1 -.1 Art 3.0 2.8 -.2 Music 3.2 3.2 Health 1.1 0.9 -.2 Foreign Language 6.0 6.0 Home and Careers 1.2 1.2 Technology 1.4 1.4 Net Change: +.2
High School - Staff 2017-2018 2018-2019 + or - Special Education 18.2 18.2 Reading 1.0 1.0 Librarian 1.0 1.0 Speech 0.5 0.5 Guidance 5.0 5.0 Social Worker 1.0 1.0 Psychologist 1.0 1.0 Allows all Advanced Placement classes to run Net Change: no net change
Staffing Summary Instructional Elementary: Secondary : +0.5 (RJO Library) neutral NET: +0.5
KINGS PARK SCHOOLS, A SMART INVESTMENT
kphs Teachers Transportation Clericals Heritage Museum TA s & Nurses KPCSD PTA PRIDE Aides & Security Athletics Fort Salonga Special Education WTRMS