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Elmira Heights Central School District
2019-2020 District Budget Proposal
Overview & Assumptions
February 6, 2019
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Budget Assumptions Expenditures and Revenues must equal
Expenditures Salaries/Contractual Projections
Health Insurance Projections
TRS & ERS Projections
Sources of Revenue State Aid
Federal Aid
Grants
Property Taxes
Reserves
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Expenditures PRELIMINARY Projections for Salaries/Contractual increases
average 4.5% representing $362,348
(Projected increase includes new Special Education Teacher & Reading Specialist)
PRELIMINARY Projections for Health Insurance are approximately $3,480,412 increasing 9.9%. This is the cap on premium increase contracted with Excellus.
ERS – remains constant at approximately 15.9%. District contribution will increase approximately $4,633.
TRS – rate projected rate of 8.86% which represents a decrease of approximately $76,140.
GST BOCES – Initial Service Budget of $5,523,864, increase of $486,658 or 9.66% over current budget.
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District Department NeedsInstructional Program Additional Staffing
Special Education Teacher – Secondary
Reading Specialist – Secondary
Teaching Assistant – Secondary
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District Department NeedsInstructional Program Equipment
ElementarySet Student Chairs – 2-3 level
Furniture & Carpet – Rm 214 Multi Purpose Room
Laminator
Library Furniture
5 Standing Desks & 15 Wobble Chairs
MiddleReception Chairs, Office Chairs, & Conference Room Chairs
Nurse Cots (2)
TV/LED Monitors for Cafeteria & Lobby for announcements
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District Department NeedsInstructional Program Equipment
High School
Set of Classroom Desks
Specialty Desks
Office Chairs (3)
TV/LED Monitors for Cafeteria & Lobby
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District Department NeedsInstructional Program General
Maintain discretionary funds for conferences, building level unexpected needs, technology, and textbooks
Maintain current field trip funding (1 field trip per grade level)
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Athletics
Maintain current athletic program levels
New Pads for Football Sleds
Replace Volleyball Pole System & Padding
Beam Clay – need approximately 150 Ton for field maintenance
Video Cameras (2) for teams
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Transportation
Conference Monies to attend NYAPT
Continue Bus Replacement cycle – 1 65 passenger bus and one wheel chair accessible bus
Update School Vehicle as needed– update plan & consider leasing versus purchase.
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Maintenance
Conference monies to attend NYSSFA Manager’s Academy
General material & supplies increase
Service Contracts for Security Cameras, Gym Divider Door, Generators, and Water Softener.
Floor Mats Cohen Middle School Entrance
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Maintenance Capital Outlay Project $100,000 - Potential
scope of work to be completed at TAE. All work dependent upon cost constraints.
Upgrade lighting board in auditorium
Reset 2 catch basin within south east parking lot
Upgrade locks at front entrance doors to be current with keying system
Handrail extensions at stairs in Auditorium
Relocate Art Room kiln
Rake out & provide new mortar at front entrance concrete panels.
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Technology
Classroom set of laptop computers
TAE Sound Board upgrade
Cohen Auditorium Lighting Board upgrade
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District Wide
Building Condition Survey – required every 5 years
Fixed Assets – physical inventory required every 5 years
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Projected Expenditures
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Account 2018-2019Adopted Budget
2019-2020Proposed
Budget
DollarDifference
PercentDifference
General Support 3,107,286 3,276,102 168,816 5.43%
Instructional 11,826,252 12,024,249 197,997 1.67%
Transportation 508,773 521,626 12,853 2.53%Employee Benefits 4,889,441 5,093,560 204,119 4.17%
Debt Service 2,044,106 2,112,554 68,448 3.35%InterfundTransfer 150,000 150,000 - 0.00%
Total 22,525,858 23,178,091 652,233 2.90%
Expenditure Impact of Proposed Budget
18-19 Adopted Budget $22,525,858
19-20 Preliminary Proposed Budget $23,178,091
19-20 Projected Expenditure Increase $ 652,233
reflects a 2.90% increase
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Sources of Revenue
State Aid – Governor’s Proposal Foundation Aid – Increase of $114,890 or 1.6%
Expense Based Aid – Building, Transportation, & BOCES
Revenue is based on current year expenditures.
Building Aid increase of $316,020 or 2.23% due to completion of Capital Project and filing Final Cost Reports
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Governor’s Proposed Budget
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The Impact of the Lack of Fully Funding Foundation Aid Formulas
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Other Governor Proposals on the Radar with Potential Financial Impact
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• The governor proposes consolidating 11 expense based and categorical aid formulas (in including both BOCES and transportation aids) into a new “Services Aid.”. This proposal would not go into effect until 2020-2021. We are currently analyzing the potential impact of the proposal.
• The governor proposes creating a new tier of building aid for projects first approved by voters or other local authorities (in the case of fiscally dependent districts) on or after July 1, 2019. For now, this does not cause any variance what districts receive from the governor's proposal versus current law.
• UPK funding now represents both UPK programs for three-year-olds, expanded UPK programs for three and four-year-olds, and traditional UPK programs. Our UPK projections have not changed.
• The teacher evaluation proposal would extend the use of transitional scores that were established as part of the moratorium enacted by the Board of Regents until a new APPR agreement is locally negotiated and approved by the Education Department.
• Federal funding for school breakfast and lunch programs is still at risk.
Sources of RevenueReserves
Our reserves are our savings accounts. Reserves are created By BOE resolution or by voter resolution
Current BalancesRetirement Contributions Reserve $ 1,168,006Unemployment $ 176,026Workers Compensation $ 695,937Employee Benefit Accrued Liability $ 258,656Tax Certiorari $ 7,237Capital $ 600,419Repair Reserve $ 205,442
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Sources of Revenue Use of Appropriated Fund Balance
HISTORICAL DATA – Appropriated Fund Balance
2011-12 $ 600,000
2012-13 $ 600,000
2013-14 $ 600,000
2014-15 $ 705,306
2015-16 $ 600,000
2017-18 $ 697,791
2018-19 $ 803,834
2019-20 $ 800,000
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Sources of RevenueProperty Taxes
Property Taxes: 2nd largest source of Revenue Historical Impact on Revenues
2011-12 $ 6,736,1382012-13 $ 6,997,7152013-14 $ 7,375,5922014015 $ 7,440,6662015-16 $ 7,433,5942016-17 $ 7,446,3832017-18 $ 7,631,7982018-19 $ 7,811,997
Range 0% 7,811,997 to Projected Tax Cap 2.01% - $7,969,265
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Preliminary Tax Cap Calculations
Tax Levy Cap - Calculations and Totals
Tax Levy Limit (Cap) Before Exclusions
Tax Levy Fiscal Year Ending (FYE) 06/30/2019 $7,811,997 Total Tax Cap Reserve Amount from FYE 06/30/2019 $0 Tax Base Growth Factor** 1.0000 PILOTS receivable FYE 06/30/2019 $177,681 Capital Tax Levy for FYE 06/30/2019 $426,017 Allowable levy growth factor*** 1.0200 PILOTS receivable FYE 06/30/2020 $180,181 Available Carryover from FYE 06/30/2019 $0 Total Levy Limit Before Exclusions $7,534,753 ** As determined by the NYS Office of Real Property Tax Services (ORPTS)
*** As determined by the NYS Office of the State Comptroller
Exclusions
Tax levy necessary for expenditures resulting from tort orders/judgments over 5% FYE 06/30/2019 tax levy
$0
Capital Tax Levy for FYE 06/30/2020 $434,512
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Preliminary Tax CapCalculations Cont’d
Tax levy necessary for pension contribution expenditures casued by growth in the system average actuarial contribution rate (ERS) or normal contribution rate (TRS) in excess of 2 percentage points:
ERS $0
TRS $0
Total Exclusions $434,512
Tax Levy Limit, Plus Exclusions $7,969,265
Tax Levy Limit, Plus Exclusions % 2.01%
Proposed Levy for FYE 06/30/2020 $7,969,265
Difference Between Tax Levy Limit Plus Exclusions and Proposed Levy (0)
Do you plan to override the cap in 2020? No
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Projected Expenditure to Revenue Gap
Proposed Budget Projections $23,178,091
Projected Revenues $22,719,599
based on 2.01% Cap
Current Gap $ 458,492
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What is at stake? If the Voters reject the District’s proposed budget the Board of
Education may do one of the following: Resubmit the defeated budget Submit a revised budget Adopt a contingent budget
If the resubmitted or revised budget is defeated the BOE must adopt a contingent budget consisting of “teachers” salaries & ordinary contingent expenses, subject to a cap on the administrative portion of the budget, with no increase in tax levy over the prior year.
The Gap increases to $615,760
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Questions
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What’s Next?
March 6th Updated Projections
Expenditure Adjustments
(Prioritized Cut List)
March 27th Final Budget Adoption if complete
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We are THE Elmira Heights CSD Where kids come first and
WE MATTER!
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