2019-2020 3rd Budget Presentation Board of Education April 8, 2019 - - PowerPoint PPT Presentation
2019-2020 3rd Budget Presentation Board of Education April 8, 2019 www.grandislandschools.org The mission of the Grand Island Central School District is to inspire all students to achieve their highest potential by fostering academic
www.grandislandschools.org
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The mission of the Grand Island Central School District is to inspire all students to achieve their highest potential by fostering academic excellence, personal growth, and social responsibility.
■Develop a long-term sustainable budget designed
■Retain all community mandated student programs
■Protect the fund balance.
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■ Current and Projected Enrollment ■ Proposed Budget
Budget Assumptions – Major Expense Items Summary of Revenues 2018-2019 Budget Impact Items by Category
■ Bus Proposition ■ Budget Recap ■ Budget Calendar
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DESCRIPTION BUDGETED 2017-18 BUDGETED 2018-19 BUDGETED 2019-20 AMOUNT CHANGE PERCENT Real Property Tax Levy $33,126,393 $33,463,153 $34,381,951 $918,798 2.75% State Aid $15,168,214 $15,490,433 $15,757,372 $266,939 1.72% State Building Aid-Prior Reconstruction Projects $2,433,479 $3,805,000 $3,605,630 ($199,370)
State Building Aid-EPC $0 $0 $0 $0 0.00% State Building Aid-$51M Project $2,400,809 $0 $0 $0 0.00% State Building Aid-New Reconstruction Project $0 $0 $0 $0 0.00% Sales Tax $2,985,000 $2,985,000 $3,052,941 $67,941 2.28% State Aid-BOCES $1,327,000 $1,440,000 $1,505,500 $65,500 4.55% Interest $50,000 $50,000 $50,000 $0 0.00% In-Lieu of Taxes $70,000 $70,000 $70,000 $0 0.00% Tuition-Foster & Other Districts $115,000 $115,000 $143,000 $28,000 24.35% Tuition-Chapter 721 IRA Reimbursement $100,000 $100,000 $152,000 $52,000 52.00% Other Receipts $333,300 $333,300 $333,300 $0 0.00% Reserve for Tax Reduction $0 $0 $0 $0 0.00% Retirement Contribution Reserve (ERS) $1,000,000 $1,000,000 $1,000,000 $0 0.00% Reserve for Unemployment Benefits $69,826 $69,826 $50,010 ($19,816)
Reserve for Employee Benefits Liability $650,000 $650,000 $650,000 $0 0.00% Reserve for Workers Compensation $0 $0 $0 $0 0.00% Reserve for Debt-New Reconstruction Project $860,000 $960,000 $960,000 $0 0.00% Community Education Tuition & Fees $0 $0 $0 $0 0.00% Fund Balance $1,950,000 $1,950,000 $1,950,000 $0 0.00% BASIC BUDGET $62,639,021 $62,481,712 $63,661,704 $1,179,992 1.89%
Budget Item Budget 2017-18 Budget 2018-19 Projected Budget 2019-20 Budget to Budget Difference *Salaries - Contractual Obligations $30,186,436.00 $29,972,723.00 $30,830,542.00 $857,819.00 **Substitute (All Departments) 537,705.00 652,705.00 780,500.00 $127,795.00 ***Cash / Credit Payments 84,200.00 84,200.00 150,000.00 $65,800.00 Health Insurance/Dental/HRA 7,917,350.00 8,078,923.00 8,240,501.46 161,578.46 ERS (14.9%) Contribution Rate 1,107,974.00 1,109,583.00 1,109,583.00 0.00 TRS (9.5%) Contribution Rate 2,418,888.00 2,658,953.00 2,600,875.00
FICA (7.65% of Total Salaries) 2,371,682.00 2,404,786.00 2,429,719.71 24,933.71 Retirement Benefits (GITA & SRP) 485,000.00 485,000.00 510,000.00 25,000.00 Workers Compensation Insurance 588,000.00 588,000.00 653,000.00 65,000.00 BOCES 3,569,401.00 3,581,801.00 3,816,665.00 234,864.00 Debt Service 6,700,946.00 5,163,565.00 5,170,460.00 6,895.00 Utilities 1,123,463.00 1,013,872.00 1,013,872.00 0.00 Gasoline 418,500.00 248,500.00 248,500.00 0.00 Special Education Tuition 900,000.00 1,367,000.00 1,315,000.00
Building Maintenance 223,850.00 514,850.00 515,850.00 1,000.00 Transfer to Funds 60,000.00 200,000.00 200,000.00 0.00 TOTALS - MAJOR EXPENDITURE ITEMS $58,633,395.00 $57,924,461.00 $59,385,068.17 $1,460,607.17 Total Budget to Budget Difference (MII)
$1,460,607.17
Notes/Assumptions * Salaries assumes 4 GF Retirements and 2.5 Replacements **Actual Substitute Expenditures 754,037.00 $ ***Actual Credit Hr. Payments 163,080.00 $ 197,470.00 $ $100,000 Capital Outlay Project Remains in the Budget
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April 8, 2019
BUDGET OVERVIEW WORKING DRAFT BUDGET DESCRIPTION APPROPRIATIONS HUMAN RESOURCES Compensation Change 1,051,414 Collective Bargaining Agrmts. / Contracts / Policy FICA 16,652 Compensation Change X 7.65% Health Insurance 161,579 Health Insurance Increase of 2% Health Reimbursement Account (43,000) Due to analysis of 3 yrs of expenses Unemployment (30,000) Due to analysis of 3 yrs of expenses Workers Compensation 65,000 Remaining Balance for PMA Retirement Benefits 25,000 Increase for anticipated retirements Retirement Systems NYS Mandated Retirement System Increases Employee Retirement System (ERS) Teachers Retirement System (TRS) (58,078) Estimate (Last Year 10.62%, 19/20 year 9.5%) Human Resources Subtotal 1,188,567 INSTRUCTIONAL PROGRAMS BOCES Services and Programs 234,864 Service and Cost Changes for BOCES Programs Curriculum (15,000) Placed in BOCES code Special Education (42,200) Private placements decrease Technology (14,000) Raptor now in BOCES Budget Instructional Program Subtotal 163,664 SCHOOL BUILDINGS Sidway Elementary Huth Elementary Kaegebien Elementary (9,436) Reduction in equipment code Middle School 6,620 Supplies to cover paper cost High School 1,515 Slight changes in supplies for different subject areas School Buildings Subtotal (1,301) DISTRICT-WIDE Music 9,500 Musical Ensembles Adult Ed 100 Supplies cost coverage Summer School 1,000 Sped Summer Contractual Personnel
GRAND ISLAND CENTRAL SCHOOL DISTRICT
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Health Services (1,300) Slight reduction in supplies Pupil Services Diagnostic Screening Stipend Pays District-Wide Subtotal 9,300 SUPPORT SERVICES BOE/Superintendent Central Administration (70,000) Reductions in unallocated insurance, legal and district architect Operations/Maintenance (10,000) Athletics (24,150) Reductions in equipment and contractual Physical Education 597 Slight increase to supplies Transportation (48,580) Training for Ipads Included, reduction in contracted transportation Support Services Subtotal (152,133) General Support Program Plan Changes DEBT SERVICE - 05 Capital Debt Principal 120,000 Capital Debt Interest (114,625) School Construction BAN Interest (35,000) Due to timing of borrowing do not anticipate interest for the 2019-20 yr Bus Bond Principal (1,972) Bus Bond Interest 3,492 Debt Service Subtotal (28,105) Transfer To Funds Transfer to Capital Transfer to Food Service Transfer to Special Aid Fund Transfer to Other Funds Subtotal TOTAL APPROPRIATIONS INCREASE 1,179,992
REVENUES
State Aid $133,069 Reduction in Building aid of $339,498 Tax Levy Limit $918,798 NYS Formula Other Revenue $128,125 TOTAL REVENUE INCREASE $1,179,992
BUDGET GAP $0
■ Capital Outlay $100,000 Project
◻The District is planning to annually participate in a capital outlay project. The project
cannot exceed $100,000, and the district may receive aid for a maximum of one such project each year. The appropriate building aid ratio will be applied to reported expenses to determine aid. The focus for the 2019-20 school has not yet been determined.
■ 2016 Bond Interest Payment
◻The 2019-20 budget will show a reduction to the interest payment line item for the 2016
Bond interest payment amount and an increase in the transfer to capital line item to allow for year-end available funds to be used toward the $24M capital project. The amount that is actually used toward the project is dependent on how the 2019-20 budget
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18 Instructional/Building Based 2019-20 2020 & Beyond Cost ($) Notes High School Business Teacher/CDOS (.6) X Future Consideration Special Education Teacher (1.0) X Future Consideration Social Studies Teacher (1.0) X Future Consideration English/Language Arts Teacher (1.0) X Future Consideration Access Mathmatics Curriculum Development X Title funds may be available Advisors pay for groups not covered in GITA contract X Future Consideration
Middle School Receptionist for VCMS Summer Remediation and BOCES Summer Program X Future Consideration School Counselor (1.0) Mental Health Exp. X Future Consideration Advisors pay for groups not covered in GITA contract X Future Consideration
Sidway Elementary FT Psychology (1.0): Currently .8 X Future Consideration FT SLP (Speech) (1.0): Currently .8 X Future Consideration Social Worker (.5) Advisors pay for groups not covered in GITA contract X Future Consideration
Kaegebein Elementary Social Worker (1.0 ): Currently .5 (share w/ Huth) 5th Grade Teacher (1.0) Advisors pay for groups not covered in GITA contract X Future Consideration
Huth Elementary Social Worker (1.0): Currently .5 (share w/ Kaegebein) Advisors for groups not covered in GITA contract X Future Consideration
CURRENT YEAR REQUEST
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Instructional/Building Based 2019-20 2020 & Beyond Cost ($) Notes District Social Worker (3.0): Currently 2.5 X 37,500 2019-20 Budget Inclusion Pre-K Teacher X Future Consideration Pre-K Teacher Aide X Future Consideration Float Nurse (1.0): Currently .5 X Future Consideration Elementary Counselor (.5) X 50,000 2019-20 Budget Inclusion STEM Teacher (1.0) X Future Consideration TOSA - K-12 STEM/Science/Robotics (.5) X Future Consideration TOSA - IT X Future Consideration Speech (.4) BOCES Service X 57,100 2019-20 Budget Inclusion 1.0 ENL Teacher (Reduced BOCES to move in district) X 70,000 2019-20 Budget Inclusion 214,600
Instructional Total 214,600.00 $
Operations Central Administration - Conference and Travel Increase Shift Funds In Dept. Location Code Curriculum - Conference and Travel Increase Shift Funds In Dept. Location Code Operations & Maintenance - Conference and Travel Increase Shift Funds In Dept. Location Code Huth - Parking Lot Paving and Stripping Funds were in 2018-19 Budget (rolled over) Huth - Security Camera's (Now District Wide Initiative) Funds were in 2018-19 Budget (rolled over)
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Operations 2019-20 2020 & Beyond Cost ($) Notes
Kaeg - Lunch Monitor X Future Consideration Sid - Conference and Travel (reading recovery) X Future Consideration Sid - Sound Systems for Classrooms (16) X Future Consideration Sid- STEM Room X Future Consideration Kaeg - Painting/Repairing Rooms/floors (3-4 per/yr.) X Future Consideration Sid - Barrier between play ground/ring road X Future Consideration Sid - Playground Surface
additional funding MS- Laser Engraver X Future Consideration MS - Furniture Replacement Plan X Future Consideration MS - Painting Plan X Possible Capital Work MS - New Lockers - throughout MS X Possible Capital Work MS - Classroom door locks X Future Consideration MS - Cafeteria Furniture X Future Consideration B&G - Account Clerk Typist - FT X Future Consideration PT Cleaners (3) X Future Consideration Food Service -Replace Kitchen Equipment Budgeted in C Fund IT - Infinite Campus (Link to Food Service) - BOCES X Future Consideration IT - IPA for Telephone Replacement - BOCES X Future Consideration
Operations Total
CURRENT YEAR REQUEST
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Other 2019-20 2020 & Beyond Cost ($) Notes
Uniform HS Ensembles X 9,500 $ 2019-20 Budget Inclusion Health Insurance for Drivers & Aides (20ppl) X Future Consideration Community Ed Stipend X Recommend $2,000 Increase in Stipend $ Avail. Unified bowling X 3,500 $ 2019-20 Budget Inclusion SRO (previously grant funded) X 45,000 $ 2019-20 Budget Inclusion Transfer to Food Service X Future Consideration Athletic Trainer (1.5): Currently 1.0
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Future Consideration
Other Total 58,000 $
2019-20 BUDGET INCLUSIONS $272,600 CURRENT YEAR REQUEST
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Revenues: 2019-20 State Aid
$17,262,872
Building Aid
3,605,630
Sales Tax
3,052,941
Other Revenue
748,300
Reserves
4,610,010
Total Revenues before tax levy
29,279,753 $
Expenses: Salaries GITA - Teachers
$22,390,280
Admin
1,556,422
SRP - Service
7,200,083
Other Salary Items
930,500
Total All Salaries $32,077,285 Benefits: Health Insurance Cost
$8,240,501
ERS
1,109,583
TRS
2,600,875
Other Benefits
3,531,099
Total All Benefits $15,482,058 Other Costs Debt Service
$5,170,460
Other
10,931,901 $
Total All Other Costs $16,102,361 Total Expenses:
63,661,704 $
Anticipated Tax Levy
34,381,951 $
Tax Levy Maximum increase
34,381,951 $ With 2019-20 Inclusions Difference to Tax Cap $
School Year
DRAFT BUDGET RECAP
Grand Island CSD
■ 4 – 65 Passenger Buses ■ 2 – 30 Passenger Buses ■ 2 – Ford F350 4X4 – B & G
DESCRIPTION BUDGETED 2018-2019 BUDGETED 2019-2020 AMOUNT CHANGE PERCENT PROPOSITION - Bus Replacement $650,000 $685,000 $35,000 5.4%
*This incorporates the replacement plan for buses and trucks
The District has a fleet of 53 large buses, and 14 small buses. The large buses are replaced on a 10 year cycle and the small buses on a 7 year cycle. Approximately 10% of our fleet is replaced each year. A bus replacement plan minimizes the tax impact. As old buses are paid off, the same approximate new bus payments are added on. State aid covers 70% of the cost of a new bus
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Dept. Vehicle #
Year/Make In Service Date Original Warranty
TRAN 72 91116110 2010 Chevy 4/29/2009 n/a TRAN 75 1A1108307 2009 Chevy 1/25/2010 n/a TRAN 62 9A685389 2009 I/C 3/5/2008 8 years TRAN 49 6B292983 2006 I/C 11/21/2005 8 years TRAN 52 6B292986 2007 I/C 11/21/2005 8 years TRAN 56 7A494962 2007 I/C 10/30/2006 8 years TRAN 57 7A94963 2008 I/C 10/30/2006 8 years B&G 72 1FTBF2B67DEA44588 2013 Ford 2/12/2013 n/a B&G 73 1FTBF2B69DEA44589 2013 Ford 2/12/2013 n/a
DRAFT DESCRIPTION BUDGETED 2017-2018 BUDGETED 2018-2019 BUDGETED 2019-2020 AMOUNT CHANGE REAL PROPERTY TAX LEVY $33,126,383 $33,463,153 $34,381,951 $918,798 BASIC BUDGET $62,639,021 $62,481,712 $63,661,704 $1,179,992 TOTAL BUDGET $62,639,021 $62,481,712 $63,661,704 $1,179,992
Fund Balances Fund Balance June 30, 2016 Fund Balance June 30, 2017 Fund Balance as of June 30, 2018 Fund Balance as of March 31, 2019 **Anticipated Fund Balance June 30, 2019 Explanation of Anticipation Restricted: Capital $54,538.00 $54,600.00 $404,748.00 $404,748.00 $0.00
Using for $24M capital project expenses
*Debt Service $2,256,973.00 $4,666,488.00 $4,679,143.00 $4,679,143.00 $2,813,393.00
Interest payment withdraw for 2016 debt
Employee Benefit Accrued Liability $3,010,214.00 $3,013,284.00 $2,657,928.00 $2,657,928.00 $2,657,928.00
Remain or increase
Retirement Contribution (ERS) $900,000.00 $1,328,032.00 $1,000,000.00 $1,000,000.00 $1,000,000.00
Remain or increase
Unemployment Insurance $255,347.00 $255,639.00 $224,732.00 $224,732.00 $224,732.00
Remain
Workers Comp $0.00 $0.00 $0.00 $0.00 $50,000.00
Assist with retro comp-claims (may need to re-establish)
Retirement Contribution (TRS) NEW $0.00 $0.00 $0.00 $0.00 $0.00
Request BOE establish reserve for future usage
Committed: Tax Certiorari $303,810.00 $304,159.00 $95,269.00 $95,269.00 $95,269.00
Remain or increase
Assigned: Designated for Subsequent Year's Expenditures $1,950,000.00 $1,950,000.00 $1,950,000.00 $1,950,000.00 $1,950,000.00
Remain
Other purposes (reserve for encumbrances) $43,843.00 $104,466.00 $153,208.00 $153,208.00
Depends on encumbrances at year end
Unassigned $2,439,120.00 $2,505,546.00 $2,068,648.00 $2,068,648.00 $2,491,480.64
4% of general fund budget
Total $11,213,845.00 $14,182,214.00 $13,233,676.00 $13,233,676.00 $11,282,802.64 *The use of the debt service reserve is for the 2016 Bond principal payment. This will assist the general fund and allow for transfer to capital to occur for the $24M capital project ** June 30, 2019 balances are subject to change based on year end financial review
Actual Actual *Estimated Tax Rates 2017-18 2018-19 2019-20 $ Change % Change $19.38 $19.36 $19.89 $0.53 2.74% Tax Bill Actual Actual Estimated $ Change % Change Assessed Value (No STAR) $180,000 $180,000 $180,000 Tax Rate $19.38 $19.36 $19.89 $0.53 2.74% Tax Bill $3,488 $3,485 $3,580 $95.40 2.74% Assessed Value (STAR $30,000) $150,000 $150,000 $150,000 Tax Rate $19.38 $19.36 $19.89 $0.53 2.74% Tax Bill $2,907 $2,904 $2,984 $79.50 2.74%
* Estimate based on 2018-19 Property Assessment
Special Budget Study Workshops
February 11, 2019 March 11, 2019 April 8, 2019 - Possible Budget Adoption April 16, 2019 - Mandatory Budget Adoption Date
Regular Board Meetings
February 25, 2019 March 25, 2019 May 13, 2019 - Budget Public Hearing May 20, 2019
Community Budget Vote and Board Seat Elections
May 21, 2019
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