Wheatland-Chili Central Schools 2017-2018 Budget Development Board of Education Meeting February 13, 2017 1
The Wheatland-Chili Central School community is committed to academic excellence which empowers all individuals to become motivated learners and challenges them to excel as citizens in a global society. 2
Build a 2017-2018 budget that: Supports Board of Education goals Preserves District assets Is fiscally responsible, reasonable, and balanced Build the 2017-2018 budget with future budgets in mind: Assess dependence on appropriated fund balance Thorough analysis of five-year plan for use of reserves 3
Encourage all students to meet college and career readiness expectations. Improve customer service, engagement, and communications. 4
Date January 9 January 23 February 13 February 27 March 13 March 27 April 10 May 8 May 16 June 20 Presentation General Support, Capital/Debt Service General Support (Facilities) and Transportation Instruction (Pupil Services, Special Education, BOCES) Instruction (Elementary, Secondary, Sports, Co- Curricular, Technology) and Employee Benefits Review Preliminary Draft Budget Review Draft Budget Adoption of Proposed Budget Budget Hearing and Meet the Candidates Night Budget Vote Statewide Budget Revote Day 5
Areas of Expenditure Budget View by Function Codes (general types of expenses) Three-Part Budget Summary View of Budget as Required by SED Regulations 6
Expenditure codes are arranged by functional unit and object of expenditure. The term function refers to the primary classification and description as to purpose (what was the purpose of the expenditure). The first four digits identify the function: 1000 1999 General Support 2000 2999 Instruction 5000 5999 Transportation 6000 8999 Community Service 9000 9099 Employee Benefits 9700 9799 Debt Service 9900 9999 Interfund Transfers Each function is further subdivided to better classify the expenditure. For example, expenditure code 1325 in the General Support function identifies the Treasurer s Office within the financial office of the school district. 7
Budget Type Administrative Program Capital Components Overall general support and management of the operations of the District: Board of Education costs Central and school administration Finance (including tax collection, purchasing, legal and auditing expenses) Curriculum development BOCES administrative expenses Largest portion of all planned expenditures for instruction and support services: Instructional, co-curricular, and athletic programs Counseling and health services Pupil transportation Costs associated with maintaining facilities and grounds: Building and equipment repairs Custodial and maintenance supplies Utilities Debt service 8
Major Non-Discretionary Expenses Employment contract provisions to meet instructional needs (salaries and benefits) Employer retirement costs, social security, unemployment (rates as mandated) Debt payments (similar to mortgage payments) BOCES administrative costs Auditing services (required by law) Services for special education students (tuitions and related services) Materials and textbooks required for instruction Utilities (electricity, heat, telephone, etc.) Transportation costs (as required by law) 9
Instruction (BOCES, Special Education, Pupil Personnel Services) Budget Function Codes 2010 2825 10
Category Description Curriculum Curriculum development support Inservice Training Workshops for staff Coaching certification School bus driver training Instruction WeMoCo program and New Visions Regional summer school Alternative High School Urban-Suburban Program (Monroe 1) Masterminds Academic Challenge Bowl International Model UN BUBL (Monroe 1) Elementary Science Program School to Work Partnership (Monroe 1) STAR Renaissance Assessments 11
Category Instruction (continued) Description Today s Students Tomorrow s Teachers (Monroe 1) Counseling software application Library services (online resources, film/video, library automation) Tutoring and Out-of-School Suspension Grant writing services Test scoring services Project Lead The Way costs 12
Category Description Technology Library automation Online courses IT Managed Service (Regional Information Center, Monroe 1 BOCES) Computer server leases IEP Direct Response to Intervention Module (RTIM) School Tool (student management system) Emergency contact system Internet access Data warehousing School Wires (website) Telecommunications 13
Self-Contained Classrooms: 8 students (as of 2.3.17) Requirements based on IEPs Student behavior assistants and teacher aides Related services Tutorial services and out-of-school suspension program Teachers of Deaf/Hearing Impaired Interpreters Hearing impaired/audiological services Occupational therapy 14
Self-Contained Classrooms Continued: Related services - Continued Blind/visually impaired Physical therapy Speech and language therapy Assistive technology Career planning Extend school year (ESY) program Worked-based learning program 15
Eleven students receive related services as follows: Two students receive related services only in grades K-5 Seven students receive services through Committee on Preschool Special Education Two students are homeschooled and receive related services 16
Staff Shared PPS Supervisor (with Monroe 2 BOCES)* Full-Time Equivalents (FTEs) 0.7 Speech (Monroe 2 BOCES) 0.6 Student Behavioral Assistants (Monroe 2 BOCES) 3.0 *Currently in the BOCES budget; will be recoded upon the hiring of the Pupil Personnel Services Director 17
Category Amount Instruction, training, and curriculum [2010 to 2810] $418,419 Occupational education [2280] $219,011 Technology [2630] $611,338 SUBTOTAL $1,248,769 Special education [2250] $1,391,752 TOTAL $2,640,521 18
Budget for Analysis Purposes Amount BOCES (without Special Education Costs)* % of Budget Instruction 9,067,634 1,248,769 13.77% Proposed Base Budget 2017-2018 18,487,045 1,248,769 6.75% *BOCES Special Education costs included as a part of the total District Special Education costs in later slide. 19
Contractual: Tuitions Outside Placements: 6.0 students (as of 2.3.17) School of Holy Childhood, Mary Cariola, Rochester School for the Deaf, Norman Howard, and Hillside Tuition and 1:1 aides if required Other related services if required Public School Tuitions Tutoring by Rochester City School District (hospitalizations, incarcerations, etc.) Non-resident tuition paid to other public schools Contractual: Medicaid and STAC Reporting Equipment and Supplies Conferences 20
67 students receive in-district program services 28 students in grades K-5 15 students in grades 6-8 24 students in grades 9-12 One student is age appropriate for kindergarten but attends a private or non-public school and is Committee on Special Education responsibility only Three students receive integrated preschool programs through Committee on Preschool Special Education Two students attend non-public schools and receive special education services through Gates Chili 21
Staff Full-Time Equivalents (FTEs) Special Education Teachers 9.4 Teacher Aides 4.5 Secretary (PPS Office) 1.0 As noted, 67 students receive in-district program services. 22
Category (2250) Instruction Teachers, paraprofessionals, tutors, and substitutes (salary only) Dollar Amount 588,628 Supplies and materials 5,330 Contracted services 25,358 Conferences (through federal grant funds) ------ Tuitions paid to other schools 240,896 SUBTOTAL 860,212 Plus BOCES Services (previous slide) $1,391,752 SUBTOTAL (with BOCES Special Education) 2,251,964 Benefits Percentage (for discussion) 264,883 TOTAL with Benefits (for discussion) 2,516,847
Summary of students receiving special education services (98 students): 67 students: In-district program services 8 students: Self-Contained BOCES classrooms 6 students: Outside placements School of Holy Childhood, Mary Cariola, Rochester School for the Deaf, Norman Howard, and Hillside 2 students: Related services only in grades K-5 7 students: Services through Committee on Preschool Special Education 2 students: Homeschooled and receive related services 3 students: Integrated preschool programs through Committee on Preschool Special Education 1 student: Age appropriate for kindergarten but attends a private or non-public school and is Committee on Special Education responsibility only 2 students: Non-public schools and receive special education services through Gates Chili 24
Budget for Analysis Purposes Amount Special Education (including BOCES) % of Budget Instruction 9,067,634 2,251,964 24.84% Proposed Base Budget 2017-2018 18,487,045 2,516,847 13.61% With Benefits Estimate Per pupil cost (98 students receiving a variety of services) = $25,682 (compared to $23,291 in 2016-2017) 25
Staff Full-Time Equivalents (FTEs) Psychologist 1.0 Social Workers 2.0 School Counselor 1.0 School Nurses (Registered Nurses)* 2.0 Licensed Practical Nurse* 1.0 Secretary (School Counselor) 1.0 *To be recoded to transportation salaries; i.e., 0.2 FTE for each RN (total of 0.4 FTE) and 1.0 FTE for LPN 26
Category (2810-2815) Instruction Guidance (counselor and secretary) & Health Services (school nurses) - salaries only Amount Benefits 189,128 85,108 Guidance (Supplies & Conference) [2810] 1,087 Health Services (Contractual & Supplies) [2815] 58,467 TOTAL 248,682 Category (2820-2825) Amount Benefits Psychologist and Social Workers 167,559 75,402 Supplies and materials 2,381 Conferences (through federal grant funds) - TOTAL 169,940 27
Budget for Analysis Purposes Amount Pupil Personnel Services % of Budget Instruction 9,067,634 418,622 4.62% Proposed Base Budget 2017-2018 18,487,045 579,132 3.13% With Benefits Estimate Per pupil cost (676 District students) = $857 (compared to $884 in 2016-2017 28
Budget for Analysis Purposes SUMMARY Amount % of Budget Instruction - BOCES (without Special Education 1,248,769 9,067,634 Instruction - Special Education (with BOCES (Instruction 2,251,964 Costs) Total) Instruction - Pupil Personnel Services 418,622 Instruction - SUBTOTAL 3,919,355 43.22% Proposed Base Budget 2017-2018 $18,487,045 3,919,355 21.20% (Including Benefits estimate from prior Slides of $425,393) $18,487,045 4,344,748 23.50% With Benefits Estimate 29
Anticipating a 2.5% increase in state aid Allowable levy growth (tax levy limit) is at 0.68% before exclusions (from 0.73% in 2016-2017) District projections are based on 0.75% tax levy limit Five-year plan for use of reserve funds Other Post Employment Benefits (OPEB) - $63,000 ($35,000 less than 2016-2017) Unrestricted Fund Balance - $172,000 ERS Reserve - $165,000 ($20,000 less than 2016-2017) 30
Wheatland-Chili Central School District 2016-17 vs. 2017-18 Revenues 31
Increase in expenses from 2016-17 to 2017-18: 3.25% increase in general support 4.5% increase in instruction (pupil services, special education, BOCES, elementary, secondary, sports, co-curricular, technology) 3.55% increase in pupil transportation 2.85% increase in benefits (change in assumption from 7.25%) Decrease in expenses from 2016-17 to 2017-18: No significant change in Teachers Retirement System (TRS) hold at 12% 3% decrease in Employees Retirement System (ERS) (16% to 15.5%) 32
General Support Capital/Debt Service Facilities/Pupil Transportation Instruction Pupil Services, Special Education, BOCES, Elementary, Secondary, Sports, Co-Curricular, Technology Community Service Employee Benefits 33
Wheatland-Chili Central School District 2016-17 vs. 2017-18 Expenses 34
We are limited in our ability to raise additional revenue due to the tax levy limit To stay within a tax levy limit of 0.75%, assuming 2.5% increase in state aid, we begin the process with $509,970 of anticipated expenses that are not covered by estimated revenues The amount of this difference will change as Revenues are better defined through our tax levy limit and state aid numbers Expenses are adjusted to align with revenues 35
Totals $18,500,000 Wheatland-Chili Central School District 2017-2018 Projected Revenue and Expense $18,400,000 $18,300,000 Current Difference between Projected Revenue and Expense $509,970 $18,200,000 $18,487,045 $18,100,000 $18,000,000 $17,900,000 $17,977,076 $17,800,000 $17,700,000 2017-2018 Projected Revenues 2017-2018 Projected Expenses 36
250,669 258,187 265,934 72,223 74,669 93,033 93,963 94,903 Tax Levy Increase Compared to Contractual Increase 600,000 500,000 400,000 340,036 358,297 385,788 449,503 493,416 516,160 558,384 584,547 Tax Levy (Revenue) 300,000 200,000 Salary & Benefits 68% of Budget 100,000 Assumes no increase in TRS or ERS - 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 Tax Levy 37
2017-18 PROPOSED BUDGET Summary of Appropriation (By Function) Actual Expenditures Adopted Budget Adjusted Budget Projected Expense Adopted vs. Projected 2015-16 2016-17 2016-17* 2017-18 Expense Variance Amount % General Support $ 1,808,813 $ 2,044,226 $ 2,056,959 $ 2,110,663 66,437 3.25% Instruction 8,471,121 8,677,568 8,688,557 9,067,634 390,066 4.50% Pupil Transportation 900,302 871,315 871,315 902,250 30,935 3.55% Employee Benefits 3,737,032 4,858,175 4,858,175 4,996,635 138,460 2.85% Community Services, Transfers, and Debt Services Community Service - 1,150 1,150 1,150-0.00% Debt Service/Transfers to Debt Service 1,614,795 1,357,001 1,357,001 1,363,098 6,097 0.45% Transfers to Capital/Capital Reserve Fund 250,027 - - - - 0.00% Transfer to Special Aid Fund 39,991 36,215 36,215 45,615 9,400 25.96% TOTAL $ 16,822,081 $ 17,845,650 $ 17,869,371 $ 18,487,045 $ 641,395 3.59% *2016-17 Adjusted Budget increase is attributable to the $23,721 carryover encumbrances from the 2015-16 fiscal year. 38
Instruction 49.05% Pupil Transportation 4.88% Employee Benefits 27.03% General Support 11.42% Community Services, Transfers, and Debt Services 7.63% 39
Follow the approved timeline Work together to creatively budget for our existing level of educational services Review and adjust BOCES services projections Review and adjust discretionary items for possible reductions Work with leadership to adjust expenses to align with revenues 40
February 27, 2017 Instruction (Elementary, Secondary, Sports, Co- Curricular, Technology) and Employee Benefits 41