2019-2020 Budget Development Lewiston Porter CSD 2019-20 Budget - - PowerPoint PPT Presentation

Lewiston Porter CSD 2019-2020 Budget Development

Lewiston Porter CSD 2019-20 Budget Development

Budget Goals

• Maintaining and growing programs

STEM One on One Computing- Tech director AP, Honors and Enrichment Programs

• Providing safe environment for students and

staff

• Delivering a fiscally responsible budget
• Focus on updated strategic plan

Upcoming Budget Concerns

• Salary and benefit increases

Minimum wage increases Contractual increases

• Unfunded mandates

Special Education Transportation Facilities requirements

• Tax cap and capital debt

Proposed Budget 2019-2020

Revenue increases

 Tax levy  State aid  Fund balance

Expenditure increases

 Health Insurance  Special education  Wages and costs of employment  Transportation

Lewiston Porter CSD 2019-2020 Budget Development Process

Steps:

• 1. Calculate the tax levy
• 2. Project local revenues
• 3. Estimate State aide
• 4. Assess programs and costs associated with school educational planning

and District goals (Strategic plan)

• 5. Analyze levy to be used (Revenues must equal planned expenditures)
• 6. Tax levy divided by assessments equals tax rate (after vote)

Proposed Revenues 2019-2020

2 % tax cap

 Tax cap

$27,229,941

 2.488%  Potential to increase $661,059

 Proposed tax levy $27,097,606

 1.99%

Planned use of fund balance $ 1,700,000

State aid

 18-19

$16,635,785

 19-20

$17,654,768

 Difference

$ 1,019,001

 $893,753 transportation  $111,029 building aid

2019-2020 Proposed Budget $48,487,531

71.4%

• Program component- Directly supports instructional programs and

educational support services for students, athletics, and transportation.

21.2%

• Capital component- Funding for school facilities improvement, repair, and

debt service. The driving force of this debt was prior projects largely funded through State Aid.

7.4%

• Administrative component- Supports administration and supervision of

schools, district office functions and Board of Education /Voting Costs

Proposed Budget 2019-2020 Expenditures and Tri-part

 Program

$ 34,617,961

 Capital

$10,277,003

 Administrative

$ 3,592,567

 Total proposed budget

$48,487,531 71.4% 7.4% 21.2%

2019-2020 Revenue Projections

Tax levy (1.99% increase) $ 27,097,606 PILOTS (payments in lieu of taxes) $ 12,607 State aid $ 17,654,786 Other revenue $ 2,022,532 Appropriated fund balance $ 1,700,000 TOTAL $ 48,487,531

Lewiston-Porter CSD Budget Development 2019-2020

 Budget Neutral Items  Universal Pre-School 100% state funded  Textbook- expense driven State Aid  Software, Hardware- expense driven State Aid  School Library funding- expense driven State Aid  School lunch program – self sustaining, subsidized by federal

funds

 Enrichment funded through attrition

Lewiston-Porter CSD Budget Development 2019-2020

 Initiatives to support Strategic Plan

STEM One on One Computing Reintroduction of Director of Technology and Data Transfer of teacher to IEC to provide enrichment and continued support for enrichment at all levels Use of Capital outlay to enhance the Arts Leader in Me – character education

Development of LOTE program - 7th grade language, and additional LOTE offerings at Regents level language.

Community education program

Lewiston-Porter CSD Budget Development 2019-2020

 Budgetary decreases to support initiatives:  Elimination of 3 teaching positions through attrition  Elimination of 1.6 teaching assistant positions  Elimination of 3 teacher aide positions through

attrition

 Decreases across departments and buildings in

contractual and supply codes

 Decrease in Legal code

Contingent Budget 2019-2020

 Budget total

$47,958,810

 Impact :  Elimination of an additional 1.0 FTE teaching positions  Elimination of one administrative position  Elimination of some after school and before school

clubs

 Elimination of Capital outlay, art initiative  Elimination of all equipment funds, cuts to supplies,

and other support

Tax rates and true tax rates

Tax rate comparison

Tax Rate Comparison Lewiston Porter 2019-2020 change in Equalization rates

• 5.0%
• 2.0%

2019-2020 $25.67 22.72 2018-2019 $25.12 23.37 Difference $0.55 ($0.63)

True tax rate comparison

True Tax Rate Comparison (100% equalization) 2019-2020 $15.92 2018-2019 $16.82 Difference ($0.90)

Lewiston-Porter CSD Tax Rate Estimates 2019-2020

Lewiston Porter

Lewiston 18-19 19-20 Home value $150,000 19-20 STAR $20,100.00 (18-19 STAR) $20,700.00 Tax rates $25.12 $25.67 Estimated taxes $3,248.02 $3,334.53 Estimated increase $86.52 Porter 18-19 19-20 Home value $150,000 19-20 STAR $21,600.00 (18-19 STAR) $22,800.00 Tax rates $23.37 $22.74 Estimated taxes $3,000.71 $2,919.82 Estimated decrease

• $80.89

Lewiston- Porter Budget Vote and Board of Education Election

 Proposition 1

Annual Budget $48,487,531

 Proposition 2

BOE Election Select three Board of Education

• fficials from the following candidates:

Jodee Riordan Betty VanDenBosch-Warrick Anne Orr

Lewiston-Porter Budget Vote and Board of Education Election

BUDGET VOTE MAY 21, 2019 LEWISTON-PORTER CENTRAL SCHOOL DISTRICT COMMUNITY RESOURCE CENTER 4061 CREEK ROAD, YOUNGSTOWN NY 7:00AM – 8:00PM