2019 2019-20 20 BU BUDGET DGET Dece cembe mber r 12, 2018 - - PowerPoint PPT Presentation

Dece cembe mber r 12, 2018

NOR ORRI RIST STOWN WN AR AREA EA SC SCHOO OOL L DIS ISTRI TRICT CT 2019 2019-20 20 BU BUDGET DGET

2019-20 BUDGET KICK-OFF

 Act 1 Index  Program Priorities  Financial Priorities  Financial Snapshot  Timeline / Next Steps

Act 1 Index

• 2019-20 Base Index = 2.30%
• NASD Adjusted Index = 2.80%
• Historically, with “Act 1 Exceptions”, NASD could have levied taxes

beyond Adjusted Index

• For 2019-20, we do not expect to qualify for Exceptions so our tax

increase limited at 2.80%

Act 1 Index

There are only 4 exceptions remaining; 7 were eliminated by Act 25 of 2011

• 2 are for debt; grandfathered / electoral – NASD debt does not

qualify

• 1 is for PSERS increases that exceed the Index
• PSERS Employer Rate jumping from 33.43% to 34.29%
• 2.60% increase – which is less than our index of 2.80%
• As a result, we do not qualify for an exception for 2019-20
• 1 is for Special Education increases that exceed the Index
• Eligible NASD Special Ed expenses from 2016-17 to 2017-18

increased by 0.53% – which is less than our Index of 2.80%.

• As a result, we do not qualify for an exception for 2019-20

Program Priorities

• TRADITIONAL STRATEGIC PRIORITIES INCLUDE:
• Maintain full-day kindergarten program; Including maintaining

Musselman Learning Center as a kindergarten center

• Providing adequate instructional materials & textbooks
• Maintain strong range of music, arts, and foreign languages courses
• Maintain manageable class sizes
• Maintain adequate staffing to support growing ELL student population
• Maintain adequate staffing to support our Special Education

programming

• Maintain School Resource Officers
• Adequately plan for facilities management, maintenance, repairs, and

facility upgrades

Program Priorities

• ADDITIONAL TARGETED PRIORITIES FOR 2019-20 INCLUDE:
• Providing focused support for NASD students/staff across all

instructional areas; regular education, special education, ELD, etc.  CURRICULUM & INSTRUCTION TEAM RESTRUCTURING & HIRING COMPLETE  TEAM WILL BE ENHANCED WITH DR. WILLIAMS ARRIVAL IN JANUARY  NEW MODEL DESIGNED TO PROVIDE HEIGHTENED LEVEL OF SUPPORT FOR INSTRUCTIONAL PROGRAMS  CURRICULUM REVIEW ON-GOING

Program Priorities

• ADDITIONAL TARGETED PRIORITIES FOR 2019-20 INCLUDE:
• Providing focused support for NASD students/staff across all

instructional areas; regular education, special education, ELD, etc.

• Implement 2nd phase of technology plan (Year 2 of 5)

 LAUNCH NAHS 1:1 INITIATIVE (CHROMEBOOK FOR EVERY STUDENT)  ADDITIONAL STUDENT CHROMEBOOK DEPLOYMENT IN MIDDLE & ELEMENTARY SCHOOLS  STAFF CHROMEBOOKS – GRADES 5-8

Program Priorities

• ADDITIONAL TARGETED PRIORITIES FOR 2019-20 INCLUDE:
• Providing focused support for NASD students/staff across all

instructional areas; regular education, special education, ELD, etc.

• Implement 2nd phase of technology plan materials & textbooks
• Repurpose space at Roosevelt for student programming

 ADMIN TEAM RESEARCHING BEST PRACTICE MODELS FOR ON-SITE ALTERNATIVE PROGRAMMING

Program Priorities

• ADDITIONAL TARGETED PRIORITIES FOR 2019-20 INCLUDE:
• Providing focused support for NASD students/staff across all

instructional areas; regular education, special education, ELD, etc.

• Implement 2nd phase of technology plan materials & textbooks
• Repurpose space at Roosevelt for student programming
• Maintain current staffing levels; i.e. NO REDUCTIONS/CUTS

 WILL REQUIRE THOROUGH REVIEW OF POSITIONS, ASSIGNMENTS, AND DISTRICT NEEDS  EXPECT TRANSFERS WILL BE NEEDED

Financial Priorities

• Fiscally responsible agreements with EANA Support, MMAP, & AAS

MMAP & AAS Mid-Mgmt & Administrators agreements expire 6/30/19

Financial Priorities

• Fiscally responsible agreements with EANA Support, MMAP, & AAS
• Healthcare evaluation

Bucks-Montgomery Healthcare Consortium ?

Financial Priorities

• Fiscally responsible agreements with EANA Support, MMAP, & AAS
• Healthcare evaluation
• Balance 2019-20 budget without using Fund Balance

CRUCIAL TO FUTURE OF NASD!!!

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ?

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ?

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 Proposed Commonwealth Budget will be available in February

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY – ALLOCATIONS RELEASED LATE SPRING ?

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES –TBD $ 1,500,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000 PSERS / FICA $ 650,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000 PSERS / FICA $ 650,000 DEBT SERVICE – 2016 DEBT $ 700,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000 PSERS / FICA $ 650,000 DEBT SERVICE – 2016 DEBT $ 700,000 VO-TECH TUITION $ 350,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000 PSERS / FICA $ 650,000 DEBT SERVICE – 2016 DEBT $ 700,000 VO-TECH TUITION $ 350,000 SAVINGS FROM REPURPOSING ROOSEVELT ($ 400,000)

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000 PSERS / FICA $ 650,000 DEBT SERVICE – 2016 DEBT $ 700,000 VO-TECH TUITION $ 350,000 SAVINGS FROM REPURPOSING ROOSEVELT ($ 400,000) CONTRACTED INCREASES (FIRST STUDENT, ETC) $ 500,000

Financial Snapshot

2019-20 BROAD OVERVIEW - NEW REVENUES & NEW EXPENSES (ESTIMATES) REVENUES: RE TAX GENERATED BY 2.80% TAX INCREASE $ 2,650,000 ASSESSMENT APPEAL ESCROW (SET ASIDE FOR LOSSES) ($ 100,000) ASSESSMENT INCREASE – BENTWOOD (EN TWP) ? EARNED INCOME TAX ? BASIC EDUCATION FUNDING INCREASE ? FICA / PSERS SUBSIDY $ 325,000 FEDERAL SUBSIDY ? TOTAL NEW REVENUES $ 2,875,000 EXPENSES: WAGE INCREASES $ 1,500,000 HEALTHCARE – 1ST LOOK $ 1,300,000 PSERS / FICA $ 650,000 DEBT SERVICE – 2016 DEBT $ 700,000 VO-TECH TUITION $ 350,000 SAVINGS FROM REPURPOSING ROOSEVELT ($ 400,000) CONTRACTED INCREASES (FIRST STUDENT, ETC) $ 500,000 TOTAL NEW EXPENSES $ 4,600,000 2019-20 SHORTFALL (ESTIMATED) $ 1,725,000

2019 2019-20 BUDGET

RE RECA CAP P OF BR BROAD D GO GOALS LS

 PR

PROVIDING FO FOCUSE SED SU SUPP PPOR ORT T FOR OR ST STUDENTS NTS, ST STAF AFF F & F FAM AMILI LIES ES  MAI AINTAI AINING NG CURRE RENT T ST STAF AFFI FING LEVELS LS  MAI AINTAI AINING NG CURRE RENT T FUND BAL ALANC ANCE  MAX AXIMUM UM TAX AX INCREAS ASE E = = 2.80%

Timeline / Next Steps

• Early commitment to limit 2019-20 tax increase to Act 1 Index of 2.80%
• Provides us with 2 options for next steps:

Option 1:

• Adopt 2019-20 Preliminary Budget by February 20, 2019 (must be on public display on

January 31, 2019)

• Adopt 2019-20 Proposed Final Budget by May 31, 2019
• Adopt 2019-20 Final Budget by June 30, 2019

Option 2:

• Adopt Board Resolution indicating that we will not raise taxes beyond our Index by

January 31, 2019

• Adopt 2019-20 Proposed Final Budget by May 31, 2019
• Adopt 2019-20 Final Budget by June 30, 2019

 ADMINISTRATION RECOMMENDATION = OPTION 2  PROCESS FOR BUDGET DEVELOPMENT WILL CHANGE SLIGHTLY; LESS NEED FOR DISCUSSION / UPDATES EACH MONTH  COMPREHENSIVE PRESENTATION IN MAY 2019

Qu Questions? estions?