BUDGET ADVISORY MEETING #2 HIGH SCHOOL LIBRARY 7:30 PM 8:00 PM
Overview Budget Priorities Elementary Secondary Rollover Budget Budget Components 1000 General Support, Operations & Maintenance, Utilities and Insurance 2000 Curriculum and Instruction 5000 Transportation 9000 Employee Benefits, Debt Service, Fund Transfers and Capital Expenditures Revenues Next Steps 2
Priorities Elementary: Recent increases in enrollment have next year s class size averages ranging from 29 to 32 on certain grade levels within the elementary buildings. During our students first learning experiences, it is our mission to provide individualized learning experiences, where students feel engaged and supported to ensure a strong foundation. With the addition of 5 elementary teachers, the district class average will be reduced to 2324 students per class, providing more opportunities for exploration and collaboration. Secondary: We are setting the foundation for the expansion of academic offerings and increased instructional supports, for our middle school students. Phase one will restore the assistant principals in both building to give each grade level an administrator who will be the instructional leader of that grade. The additional core teachers proposed for 201819 will be academic core teachers targeted to our most critical academic needs in literacy. 3
Rollover Budget Definition: What will it cost to do everything that we are currently doing in the 201718 school year, in the 201819 school year. This includes all programs, classes, staff and student opportunities that currently exist. 201718 $236,236,899 201819 $236,504,751* Budget to Budget: $ Increase $408,114 % Increase.08% * This is not the final Budget 4
General Fund Codes Code 1000 General Support This code area includes budget lines for the Board of Education, District Clerk, the annual budget vote and election, as well as Central Administration (including the Superintendent's office, business operations and human resources), operations and maintenance, utilities and insurance. Code 2000 Instruction By far the largest category of expenditures, all regular elementary and secondary classrooms and other instruction are included here as well as expenditures for special education programs, as required by law, and budgets for extracurricular activities (clubs, intramurals, etc.) and interscholastic athletics. Code 5000 Transportation All student transportation, whether by our own buses or by contract with private companies, are coded here. Salaries for drivers and mechanics as well as the purchase and maintenance of the fleet are included. Code 7000 Recreation This includes the purchase of equipment and supplies for recreation. Code 9000 Undistributed This code refers to budgeted items paid to agencies rather than vendors or individuals. Included here are all employee benefits, such as health, dental and life insurance as provided for by contract with employee groups, as well as payments to the Social Security and retirement systems. Also included here are payments for interest and principal payments for borrowing, whether for shortterm purposes or for longterm debt for capital projects. The term "undistributed" means that the item is not assigned to the function for which it is expended; for example, the district makes one large payment to the Teachers Retirement System for all employees covered by that system instead of distributing the payment among numerous payroll codes. 5
General Fund Codes Code 1000 General Support This code area includes budget lines for the Board of Education, District Clerk, the annual budget vote and election, as well as Central Administration (including the Superintendent's office, business operations and human resources), operations and maintenance, utilities and insurance. General Support Board of Education, District Clerk and District Meetings Codes 1010, 1040 & 1060 2019 2018 2017 2016 Estimated Budget Budget Budget Budget $ 82,505 $ 77,550 $ 77,175 $ 75,225 Superintendent's Office Codes 1240 & 1245 $ 1,094,001 $ 1,071,500 $ 1,028,050 $ 1,022,820 Business Administration, Payroll, Auditing, Purchasing & Treasurer Codes 1310, 1320, 1325, 1345 & 1380 Legal, Personnel/Human Resources and Public Relations Codes 1420, 1430 & 1480 $ 1,339,100 $ 1,421,350 $ 1,336,600 $ 1,255,150 $ 1,999,400 $ 1,943,538 $ 1,881,750 $ 1,878,681 Custodial, Maintenance & Grounds Codes 1620, 1621, 1622, 1624, 1625 & 1660 $ 14,171,120 $ 13,760,630 $ 13,004,209 $ 12,819,541 Security Operations Code 1623 Central Printing & Data Services Codes 1670, 1680 & 1681 Misc. Insurance, School Association Dues & BOCES Participation Fee Codes 1910, 1920 & 1981 $ 2,852,422 $ 2,800,916 $ 2,698,122 $ 2,707,214 $ 2,761,950 $ 2,716,689 $ 2,827,227 $ 2,913,983 $ 2,797,750 $ 2,777,750 $ 2,877,750 $ 2,877,750 $ 27,098,248 $ 26,569,923 $ 25,730,883 $ 25,550,364 6
General Fund Codes Code 1000 General Support This code area includes budget lines for the Board of Education, District Clerk, the annual budget vote and election, as well as Central Administration (including the Superintendent's office, business operations and human resources), operations and maintenance, utilities and insurance. Code 2000 Instruction By far the largest category of expenditures, all regular elementary and secondary classrooms and other instruction are included here as well as expenditures for special education programs, as required by law, and budgets for extracurricular activities (clubs, intramurals, etc.) and interscholastic athletics. Code 5000 Transportation All student transportation, whether by our own buses or by contract with private companies, are coded here. Salaries for drivers and mechanics as well as the purchase and maintenance of the fleet are included. Code 7000 Recreation This includes the purchase of equipment and supplies for recreation. Code 9000 Undistributed This code refers to budgeted items paid to agencies rather than vendors or individuals. Included here are all employee benefits, such as health, dental and life insurance as provided for by contract with employee groups, as well as payments to the Social Security and retirement systems. Also included here are payments for interest and principal payments for borrowing, whether for shortterm purposes or for longterm debt for capital projects. The term "undistributed" means that the item is not assigned to the function for which it is expended; for example, the district makes one large payment to the Teachers Retirement System for all employees covered by that system instead of distributing the payment among numerous payroll codes. 7
General Fund Codes Code 2000 Instruction By far the largest category of expenditures, all regular elementary and secondary classrooms and other instruction are included here as well as expenditures for special education programs, as required by law, and budgets for extracurricular activities (clubs, intramurals, etc.) and interscholastic athletics. Supervision, Instructional & Athletics Codes Supervision Codes 2010, 2020, 2041, 2044, 2060 & 2070 Instructional Codes 2110 thru 2173 Special Education Instruction Codes 2250 thru 2280 Instructional Departments, CoCurricular & Support Codes 2331 thru 2850 Athletics Code 2855 2019 2018 2017 2016 Estimated Budget Budget Budget Budget $ 7,117,223 $ 6,771,821 $ 6,133,984 $ 5,775,129 $ 63,599,092 $ 63,192,348 $ 61,105,429 $ 59,856,954 $ 45,809,760 $ 46,293,690 $ 44,468,847 $ 41,701,072 $ 9,856,387 $ 9,497,644 $ 9,316,618 $ 9,022,631 $ 1,645,111 $ 1,614,607 $ 1,520,255 $ 1,336,840 $ 128,027,573 $ 127,370,110 $ 122,545,133 $ 117,692,626 8
General Fund Codes Code 1000 General Support This code area includes budget lines for the Board of Education, District Clerk, the annual budget vote and election, as well as Central Administration (including the Superintendent's office, business operations and human resources), operations and maintenance, utilities and insurance. Code 2000 Instruction By far the largest category of expenditures, all regular elementary and secondary classrooms and other instruction are included here as well as expenditures for special education programs, as required by law, and budgets for extracurricular activities (clubs, intramurals, etc.) and interscholastic athletics. Code 5000 Transportation All student transportation, whether by our own buses or by contract with private companies, are coded here. Salaries for drivers and mechanics as well as the purchase and maintenance of the fleet are included. Code 7000 Recreation This includes the purchase of equipment and supplies for recreation. Code 9000 Undistributed This code refers to budgeted items paid to agencies rather than vendors or individuals. Included here are all employee benefits, such as health, dental and life insurance as provided for by contract with employee groups, as well as payments to the Social Security and retirement systems. Also included here are payments for interest and principal payments for borrowing, whether for shortterm purposes or for longterm debt for capital projects. The term "undistributed" means that the item is not assigned to the function for which it is expended; for example, the district makes one large payment to the Teachers Retirement System for all employees covered by that system instead of distributing the payment among numerous payroll codes. 9
General Fund Codes Code 5000 Transportation All student transportation, whether by our own buses or by contract with private companies, are coded here. Salaries for drivers and mechanics as well as the purchase and maintenance of the fleet are included. Transportation Salaries, Contractual, BOCES, Field Trips, Athletics, Routing & Consultant Expenses Codes 5510, 5540, 5540 & 5581 2019 2018 2017 2016 Estimated Budget Budget Budget Budget $ 15,307,683.00 $ 15,643,884.00 $ 16,572,576.00 $ 15,702,076.00 1 0
General Fund Codes Code 1000 General Support This code area includes budget lines for the Board of Education, District Clerk, the annual budget vote and election, as well as Central Administration (including the Superintendent's office, business operations and human resources), operations and maintenance, utilities and insurance. Code 2000 Instruction By far the largest category of expenditures, all regular elementary and secondary classrooms and other instruction are included here as well as expenditures for special education programs, as required by law, and budgets for extracurricular activities (clubs, intramurals, etc.) and interscholastic athletics. Code 5000 Transportation All student transportation, whether by our own buses or by contract with private companies, are coded here. Salaries for drivers and mechanics as well as the purchase and maintenance of the fleet are included. Code 7000 Recreation This includes the purchase of equipment and supplies for recreation. Code 9000 Undistributed This code refers to budgeted items paid to agencies rather than vendors or individuals. Included here are all employee benefits, such as health, dental and life insurance as provided for by contract with employee groups, as well as payments to the Social Security and retirement systems. Also included here are payments for interest and principal payments for borrowing, whether for shortterm purposes or for longterm debt for capital projects. The term "undistributed" means that the item is not assigned to the function for which it is expended; for example, the district makes one large payment to the Teachers Retirement System for all employees covered by that system instead of distributing the payment among numerous payroll codes. 1 1
General Fund Codes Code 7000 Recreation This includes the purchase of equipment and supplies for recreation. Recreation/Civic Recreation & Civic Activities Codes 7000 & 8000 2019 2018 2017 2016 Estimated Budget Budget Budget Budget $ 21,000.00 $ 21,000.00 $ 21,000.00 $ 21,000.00 1 2
General Fund Codes Code 1000 General Support This code area includes budget lines for the Board of Education, District Clerk, the annual budget vote and election, as well as Central Administration (including the Superintendent's office, business operations and human resources), operations and maintenance, utilities and insurance. Code 2000 Instruction By far the largest category of expenditures, all regular elementary and secondary classrooms and other instruction are included here as well as expenditures for special education programs, as required by law, and budgets for extracurricular activities (clubs, intramurals, etc.) and interscholastic athletics. Code 5000 Transportation All student transportation, whether by our own buses or by contract with private companies, are coded here. Salaries for drivers and mechanics as well as the purchase and maintenance of the fleet are included. Code 7000 Recreation This includes the purchase of equipment and supplies for recreation. Code 9000 Undistributed This code refers to budgeted items paid to agencies rather than vendors or individuals. Included here are all employee benefits, such as health, dental and life insurance as provided for by contract with employee groups, as well as payments to the Social Security and retirement systems. Also included here are payments for interest and principal payments for borrowing, whether for shortterm purposes or for longterm debt for capital projects. The term "undistributed" means that the item is not assigned to the function for which it is expended; for example, the district makes one large payment to the Teachers Retirement System for all employees covered by that system instead of distributing the payment among numerous payroll codes. 1 3
General Fund Codes Code 9000 Undistributed This code refers to budgeted items paid to agencies rather than vendors or individuals. Included here are all employee benefits, such as health, dental and life insurance as provided for by contract with employee groups, as well as payments to the Social Security and retirement systems. Also included here are payments for interest and principal payments for borrowing, whether for shortterm purposes or for longterm debt for capital projects. The term "undistributed" means that the item is not assigned to the function for which it is expended; for example, the district makes one large payment to the Teachers Retirement System for all employees covered by that system instead of distributing the payment among numerous payroll codes. Undistributed Expenses Employee Benefits Health, Dental, Vision, TRS, ERS, FICA, MEDI, Workers Comp, Unemployment, Stop Gap & Medical Administration Codes 9010,9020,9030,9040, 9060 & 9089 Principal, Interest and TAN Expenses Codes 9711, 9715, 9731 & 9760 Interfund Transfers Codes 9901, 9950 & 9960 2019 2018 2017 2016 Estimated Budget Budget Budget Budget $ 56,341,997.00 $ 56,313,542.00 $ 53,470,258.00 $ 53,554,116.00 $ 9,425,750.00 $ 10,125,940.00 $ 10,165,487.00 $ 10,185,000.00 $ 282,500.00 $ 282,500.00 $ 282,500.00 $ 282,500.00 $ 66,050,247.00 $ 66,721,982.00 $ 63,918,245.00 $ 64,021,616.00 1 4
Sources of General Fund Revenue State Aid Other Income Revenue and Expenses must be Balanced Tax Levy Applied Fund Balance Use of Reserves 1 5
Corrected Governor s Executive Proposal Actual Corrected 1/16/2018 Governors Proposal 201718 201819 Difference Foundation Aid $ 84,903,412 $ 86,552,694 $ 1,649,282 Community Schools Aid $ Universal PreK $ 1,486,267 $ 1,486,267 $ BOCES Aid $ 2,252,396 $ 2,302,025 $ 49,629 Public Excess High Cost Aid $ 6,759,347 $ 6,598,265 $ (161,082) Private Excess Cost Aid $ 1,030,112 $ 1,235,859 $ 205,747 Software Aid $ Library Materials Aid $ 719,099 $ 715,984 $ (3,115) Textbook Aid $ Hardware & Technology Aid $ 153,728 $ 157,308 $ 3,580 Transportation Aid (w/o Summer) $ 10,761,830 $ 9,979,661 $ (782,169) High Tax Aid $ 3,752,477 $ 3,752,477 $ GAP Elimination $ $ 111,818,668 $ 112,780,540 $ 961,872 Building Aid $ 11,529,139 $ 10,717,779 $ (811,360) $ 123,347,807 $ 123,498,319 $ 150,512 Community Schools Aid $ 1,005,679 $ 1,498,518 $ 492,839 Transportation Aid Adjusted 16
201819 Maximum Tax Levy Calculation 201819 Prior Year Tax Levy $ 97,660,190 Reserve Amount for any Excess Levy $ = $ 97,660,190 Tax Base Growth Factor X 100.38% Actual = $ 98,031,299 Prior Year PILOT + $ No Pilots = $ 98,031,299 Prior Year Exclusions (not TRS/ERS) a. $ b. $ Adjusted Prior Year Levy = $ 98,031,299 Allowable Growth Factor X 2.00% From OSC = $ 99,991,925 PILOTS for coming year $ 15,961 = $ 99,975,964 Available Carryover + $ 1,000,000 As populated by the OSC website TAX LEVY LIMIT = $ 100,975,964 Coming School Year Exclusions a. + $ b. + $ c. + $ d. + $ MAXIMUM ALLOWABLE LEVY = $ 100,975,964 Tax Levy % Increase 3.40% New Revenue $ 3,315,774 17
History of Tax Levy at WFSD Tax Levy Since Cap Started Total Tax Levy Cap Max Actual Tax Levy 3.79% This is the Maximum Tax Levy, the Final Tax Levy Has not been set 3.40% 2.95% 2.33% 2.00% 2.56% 1.71% 2.14% 1.74% 0.85% 1.13% 0.70% 1213 1314 1415 1516 1617 1718 1819 18
Use of Reserves Retirement Contribution (ERS) Reserve Workers Compensation Reserve Unemployment Insurance Reserve Insurance Reserve Employee Benefit Accrued Liability Reserve Repair Reserve Capital Reserve $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ 1516 1617 1718 19
Applied Fund Balance It is the total money available at the end of the fiscal period, which is comprised of the following areas: 1 Unspent money from the Expense Budget 2 Excess revenue received, over what was anticipated, in the Revenue Budget 3 The amount of the previous year s total fund balance which was not used to offset taxes or moved to reserves (an amount which should not exceed 4% of the coming year s budget called the unrestricted fund balance) 4 Release of prior year encumbrances 20
Sources of General Fund Revenue This is the max not final 2019 2018 2017 2016 Estimated Budget Budget Budget Budget Max Tax Levy $ 100,975,964 $ 97,660,190 $ 96,979,249 $ 94,952,632 Other Income $ 1,231,500 $ 1,151,000 $ 1,420,000 $ 1,624,714 State Aid $ 121,856,549 $ 122,015,709 $ 114,995,287 $ 110,492,892 Under Review Under Review Use of Reserves? $ 2,250,000 $ 4,682,639 $ 5,207,532 Applied Fund Balance? $ 13,250,000 $ 10,710,662 $ 10,710,662 $ 224,064,013 $ 236,326,899 $ 228,787,837 $ 222,988,432 21
Next Steps Continue refining the Budget projections for both Expenses and Revenues Meet with Government officials during the second week of March Review of adds submitted during the 201819 budgetary process Review any additional cost saving opportunities prior to budget adoption 22
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Thank You Budget Advisory Meeting # 1 7:30pm 8:00pm Budget Advisory Meeting # 2 7:30pm 8:00pm Budget Advisory Meeting # 3 March 20, 2018 7:30pm 8:00pm Budget Adoption April 18, 2018 7:15pm 8:00pm Annual Budget Hearing May 8, 2018 at 7:15pm 8:00pm Please email any questions to Budget@wfsd.k12.ny.us Or call 6318741684 BUDGET VOTE & ELECTION IS MAY 15, 2018 7:00 AM 9:00 PM East Lobby of the High School Please Get Home Safely 24