2019 2020 Initial Draft Budget Presentation Board of Education - - PowerPoint PPT Presentation

2019 – 2020 Initial Draft Budget Presentation

Board of Education March 11, 2019

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.

Budget Goals

■Develop a long-term sustainable budget designed

to provide the best diversified educational program for all students (UPK Through Grade 12).

■Retain all community mandated student programs

and activities.

■Protect the fund balance.

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Budget Meeting Dates

■ Monday, February 11th Initial Draft Budget Meeting  Presentation of a detailed budget based on Governor Cuomo’s 1/15/19 proposal  Incorporation of instructional/operational needs  Receive Board direction on major expenditure categories and on the proposed tax levy ■ Monday, March 11th  Incorporate Legislative state aid projections (if available), retirements and updated expenditures into budget  Receive additional input from Board on major expenditure categories and on the proposed tax levy ■ Monday, April 8th  Tentative budget adoption at the regularly scheduled Board Meeting ■ Tuesday, April 16th  Last regularly scheduled Board Meeting to adopt budget ■ Monday, May 13th  Public Budget Hearing ■ Tuesday, May 21st  Uniform statewide budget vote and BOE election

Agenda

■

Curriculum, Instruction and Assessment

■

Pupil Personnel Services

■

Current Budget Assumptions

■

Draft Budget Updates



Revenues



Summary of Major Expenditures

■

2019-2020 Budget Impact Items



Enrollment



Prioritized at the Building/Department Level



Prioritized by District

■

Bus Proposition & Maintenance Vehicle Information

■

Draft Budget



Recap



Fund Balance



Tax Cap and Estimated Tax Rate

■

Budget Calendar

Curriculum, Instruction and Assessment

■ Ms. Karen Cuddy-Miller

What does our program look like…at Charlotte Sidway

■ UPK program is in it's 10th year at Sidway. Students are well prepared for

Kindergarten.

■ Reading Recovery Program - in it's 12th year at Sidway. Reading Recovery is

the most intensive reading intervention that can be offered to first graders. Sidway has 4 highly skilled reading teachers delivering the service to over 30 students each year.

■ For the 2018-19 school year, the 4 Reading Recovery teachers have changed

the Intervention model slightly, primarily pushing into the classrooms when possible to deliver the necessary early skills and strategies for students to become successful readers and writers.

Charlotte Sidway THIS YEAR

■ We began to integrate STEM/STEAM (Science –Technology – Engineering

– (Arts) – Mathematics) instruction into our regular instruction at the Kindergarten and first grade levels.

■ Mrs. Janet Balk has led the way in creating a Tinker Space within the library

and Mrs. Denise Dunbar has integrated this learning experience into the ‘regularly scheduled programming’ for our students through the rotation of the special area schedule.

■ All of the students visit the Tinker Space for STEM instruction once per

• week. Giant Legos, keva planks, and many other materials presented to the

students for building and exploration. As we move toward older students, these activities represent developmentally the “engineering and design process.”

Charlotte Sidway

■ The Literacy Initiative has been well received during the 2018 - 2019

academic year at Charlotte Sidway School.

■ There are three components of the GICSD literacy initiative as we move

forward:

1.

Writers’ Workshop

2.

Phonics Instruction (inclusive of letter formation/manuscript writing)

3.

Readers’ Workshop

■ To date, all teachers at Sidway have been trained in and have begun

implementing Writers’ Workshop

■ By the close of this school year, all teachers at Sidway will have been

trained in (and begun to implement) the Phonics Units of Study

■ Several teacher began the implementation of Units of Study for Readers’

Workshop

Huth Road & William Kaegebein

■ Huth and Kaegebein have been engaged in a 1:1 iPad implementation at

the second grade level for 3+ years. Our experiences in with this program initiative has laid a foundation for moving forward in the district-wide 1:1 devices, inclusive of the professional development planning for teachers.

■ The 1:1 initiative of Chromebooks has occurred for the 3rd & 5th grade

levels, and this year’s emphasis is on 4th grade.

■ Huth and Kaegebein began utilizing the Handwriting Without Tears

program in second grade last year. This year we met with our third grade teachers to review and affirm our district vision for cursive and keyboarding instruction at the elementary level:

Keyboarding will continue to be introduced at the 2nd grade level Cursive is be introduced at the 3rd grade level

Huth Road & William Kaegebein

■ The Positive Behavioral Intervention and Supports program (PBIS) is

successfully implemented throughout the entire school day experience at Huth and Kaegebein.

■ Huth and Kaegebein have excellent vocal and instrumental music

programs.

■ Two grades in each building have access to technology instruction, once

per week

Huth Road

■ With the help of the PTA, Huth

Road has been able to purchase multiple STEAM Carts that will house enrichment and mobile tinker space activities and the goal is that they complement the new Science Standards as we move to the new kits, etc.

Huth Road & William Kaegebein

■ The Literacy Initiative at Huth and Kaegebein schools is growing: ■ All second grade teachers have been trained and are implementing the

Writers’ Workshop

■ All third grade teachers will be trained in and begin implementing the

Writers’ Workshop by the end of the 2018 - 2019 academic year

■ All second grade teacher have been trained will be trained in and begin

implementing Phonics Instruction by the end of the 2018 - 2019 academic year

William Kaegebein…

■ Has created a STEAM room enabling

grade level specific programs (i.e.: An Hour of Code) and/or as an

• pportunity for teacher(s) to enhance

the science program instruction at individual teacher choice. The STEAM room includes two “earthquake tables”, straws, Legos, K’nex to support programming.

■ Back Hallway Sensory Trail – this has

been utilized to help students integrate both sensory and movement to support student learning. The setting has naturally advanced some mathematic concepts as well for the RTI Math provider.

William Kaegebein…

■ Variety of seating structures

used in classrooms

■ Use of Inquiry as an

instructional approach

■ Use of math running records as

a new data collection venue

At the Elementary Level, District wide

■ New York State Science Learning Standards will move into the

implementation phase – we are exploring the options for instructional resources that support student learning through phenomenon-based learning

■ The GICSD Literacy Initiative will move to a full implementation at the K-6 ■ Our K-5 teachers have been using the enVisions mathematics program for

five years. We are extending our subscription for one additional year, but are aware that the platform for this program will no longer be supported in future years. We have begun to evaluate options for our mathematics program for the 2020-2021 academic year and beyond.

Veronica Connor Middle School…

■ The Positive Behavioral Intervention and Supports program (PBIS) is a

major focus at VCMS.

■ 7th graders may take up to 2 “Plus” courses such as: Math and Science ■ 8th Grade Students may earn up to 4 High School credits in Regents

Algebra, Regents Earth Science, Studio in Art and Foreign Language.

■ Additionally, 8th grade students may also take “Honors” courses such

as: Honors Social Studies and Honors English.

Veronica Connor Middle School is moving forward…

■ Summer school – During the past two years, we added and then

expanded our summer school supports using a Digital Learning Academic Intervention model to support our MS students in all content areas: ELA, Math, Science and Social Studies

■ Our middle school continues to look for ways to celebrate the success

• f our students. With the addition of a student of the month program

(fall of 2018) and the W.E.B. (Where Everyone Belongs) program for 6th graders (beginning fall of 2019), we hope to continue to motivate and inspire our students to succeed and find their sense of belonging in

• ur school.

Veronica Connor Middle School…

■ Leading the way in WNY in addressing the NYS Science Learning

• Standards. Our MS Science teachers have been working to develop

and implement phenomena-based learning curriculum throughout this year and will continue these efforts through 7th and 8th grade next year.

■ With the retirement of one of our FACS (Family and Consumer Science)

teachers last year, we replaced that position with a CTE (Career and Technical Education Teacher). This move has expanded our ability to add STEM/STEAM to our MS program. Our current 6th grade has been learning a combination of computer applications as well as some of the traditional FACS skills. As students move into the 7th and 8th grade the curriculum is being structured to incorporate coding, financial management, business marketing, and career exploration.

Veronica Connor Middle School…

■ Our Technology program continues to be a leader among middle schools

in critical thinking and problem solving as evidenced with a winning tradition in the regional Tech Wars competition. With the addition of two 3- D printers and TinkerCad, our students have increased their opportunity create, plan, design and formulate projects using these digital tools.

■ Our middle school fosters servant leadership as part of the overall mission

for student success. Our students have supported others through making blankets for the Salvation Army, raising money for Special Olympics (30,000.00 over five years); raising funds for the Neighbor's Foundation, the Food Pantry; building a second well in South Sudan, to name just a few.

Grand Island High School…

■ DECA - celebrating the continued successes of our future business

leaders who continue to shine in regional and state competition (competed this weekend at states in Rochester).

■ Viking of the Month - Character Education program has been

implemented in an effort to recognize one student per grade. Students are nominated by their teachers.

■ Career and Technical Education (CTE) courses – Our Technology

department continues to be a leader in WNY. Our “TECH wing” has continued to inspire many Districts across NYS and continues to host tours for regional and state-wide districts interested in our program.

Grand Island High School…

■ Last year, the HS altered the AIS structure to have subject specific

teachers work with students in their areas of specialty. They have since seen a greater success in the number of students who have passed January Regents exams which contributes to our graduation rate and we have already seen an increase Advanced Regents Diploma accrual.

■ The academic teams have been implementing a new format and

structure to their Data Driven Instruction initiative. This has included internal training, meetings with groups of teachers, and continued conversations about improving curriculum and instruction.

Grand Island High School…

■ Last year, science teacher, Jeff

Green, took the initiative to learn how to use the computer software designated for use in our new

• Greenhouse. This year, the

Greenhouse club has been utilizing the greenhouse throughout the winter months to get a head start on the growing season.

■ Our High School offers a robust

elective course selection that includes AP, SUPA, College Credit, Arts, Sciences and CTE experiences

Grand Island High School…

■ This year, we saw the

implementation of the new Robotics curriculum including drone piloting. Students have been learning to fly drones in the technology wing

■ Our architecture students were

able to participate in the Darwin Martin House Docent Program in which our students will be guiding tours and presenting in the Martin house this spring. Students will present to their families, school employees, and the community on Martin's architecture and unique style.

Looking to the future: STEM/STEAM

■ Our K-5 teachers have been using the enVisions mathematics program for

five years. We are extending our subscription for one additional year, but are aware that the platform for this program will no longer be supported in future years. We have begun to evaluate options for our mathematics program for the 2020-2021 academic year and beyond.

Grand Island High School…

■ Michael Lauria, GICSD HS principal has been working to understand,

share, and plan for recent changes as a result of the ESSA Mandates; working closely with the CTE teachers to explore program considerations:

Pupil Personnel Services

■Ms. Cheryl Cardone

Pupil Personnel Services

■ Special Education ■ School Counseling ■ School Psychology ■ Social Work Services ■ Health Services ■ Residency ■ McKinney –Vento (Homelessness) ■ Foster Cares Services ■ Home/Hospital Instruction ■ English Language Leaners

Sidway .8 Psychologist .2 Behavior Consultant Kaegebein .5 Psychologist .5 Social Worker (shared with Huth Road) Huth .5 Psychologist .5 Social Worker (shared with Kaegebein)

Pupil Personnel Services

Current Academic and Mental Health Services

Pupil Personnel Services

Current Academic and Mental Health Services

MS 1.0 Psychologist 2.0 School Counselors .5 Social Worker HS 1.0 Psychologist 4.0 School Counselors 1.0 Social Worker

Pupil Personnel Services

Recommendations for 2019-20

• .5 Social Worker = 3.0 FTE (currently 2.5 FTE)
• .5 Float Nurse = 1.0 FTE or two .5 FTEs (currently .5 FTE)
• .5 Elementary School Counselor
• .4 Speech Pathologist (BOCES) at Huth (currently 1.5 FTE)
• Unified Bowling Program (currently Unified Basketball)

2019-2020 Draft Budget #2: Updated Program Maintenance Budget

Summary of All Revenues

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 $15,745,911 $255,478 1.65% State Building Aid-Prior Reconstruction Projects $2,433,479 $3,805,000 $3,605,630 ($199,370)

• 5.24%

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 $2,985,000 $0 0.00% State Aid-BOCES $1,327,000 $1,440,000 $1,469,189 $29,189 2.03% 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 $115,000 $0 0.00% Tuition-Chapter 721 IRA Reimbursement $100,000 $100,000 $100,000 $0 0.00% 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 $69,826 $0 0.00% 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 $63,485,807 $1,004,095 1.61%

Current Budget Assumptions

■ Expenditure Assumptions

 Salary Increase: $749,562  4 Retirements Assumed  Substitute Payment Increase: $127,795  TRS: 1.12 % Decrease – (-$53,078)  ERS - $0  Retirement Benefit Increase - $25,000  Healthcare: 2.0% Increase (6.5% overall) - $161,578  Debt Service Increase – $6,895  Worker’s Comp Increase - $65,000

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Summary of Major Expenditures

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 $30,722,285.00 $749,562.00 **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 2,605,875.00

• 53,078.00

FICA (7.65% of Total Salaries) 2,371,682.00 2,404,786.00 2,421,438.05 16,652.05 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 3,885,987.63 304,186.63 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 1,400,000.00 33,000.00 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 $59,427,852.14 $1,503,391.14 Total Budget to Budget Difference (MII)

$1,503,391.14

Notes/Assumptions * Salaries assumes 4 GF Retirements **Actual Substitute Expenditures 754,037.00 $ ***Actual Credit Hr. Payments 163,080.00 $ 197,470.00 $

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2019-20 BUDGET OVERVIEW

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February 11, 2019

BUDGET OVERVIEW WORKING DRAFT BUDGET DESCRIPTION APPROPRIATIONS HUMAN RESOURCES Compensation Change 942,657 Collective Bargaining Agrmts. / Contracts / Policy FICA 36,313 Compensation Change X 7.65% Health Insurance 161,578 Health Insurance Increase of 2% Unemployment 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) (53,078) Estimate (Last Year 10.62%, 19/20 year 9.5%) Human Resources Subtotal 1,177,470 INSTRUCTIONAL PROGRAMS BOCES Services and Programs 304,187 Service and Cost Changes for BOCES Programs Curriculum Special Education 42,800 OOD Placements and contractual services Technology Instructional Program Subtotal 346,987 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 Adult Ed 100 Supplies cost coverage Summer School 1,000 Sped Summer Contractual

GRAND ISLAND CENTRAL SCHOOL DISTRICT

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Personnel Health Services (1,300) Slight reduction in supplies Pupil Services Diagnostic Screening Stipend Pays District-Wide Subtotal (200) SUPPORT SERVICES BOE/Superintendent Central Administration Operations/Maintenance Athletics (3,670) Reduction in equipment Physical Education 597 Slight increase to supplies Transportation 1,420 Training for Ipads Support Services Subtotal (1,653) General Support Program Plan Changes DEBT SERVICE - 05 Capital Debt Principal 120,000 Capital Debt Interest (114,625) Bus Bond Principal (1,972) Bus Bond Interest 3,492 Debt Service Subtotal 6,895 Transfer To Funds Transfer to Capital Transfer to Food Service Transfer to Special Aid Fund Transfer to Other Funds Subtotal TOTAL APPROPRIATIONS INCREASE 1,528,198

REVENUES

State Aid $85,297 Reduction in Building aid of $339,498 Tax Levy Limit $918,798 NYS Formula Other Revenue TOTAL REVENUE INCREASE $1,004,095

BUDGET GAP $524,103

Enrollment

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Last year at this time we had 2875 students enrolled.

2017-2018

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This year we have 39 fewer students enrolled than last

• year. The biggest change occurred at our middle school

Last year we had 695 students in VCMS and this year we have 658.

2018-2019

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3039 3110 2934 2875 2836

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938 969 984 941 915

45

700 695 658 641 654 642 630 595

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833 808 828 836 770

Current Elementary Class Size Ratios

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Current Class Size Ratios

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Projected Elementary Class Size Ratios

(If No Adjustments Were Made)

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Projected Class Size Ratios With No Adjustments

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Projected Sidway Class Size Ratios

(With Possible Adjustments)

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This projection assumes that the retiring elementary teacher is not replaced and we consider moving a Sidway teacher into a new UPK classroom. A new UPK classroom would give Sidway 2 UPK classrooms servicing a total of 72 students.

Projected Class Size Ratios With Possible Adjustments

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Projected Class Size Ratios (K-6) With Possible Adjustments

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2019-20 – No Adjustments 2019-20 – With Adjustments at Sidway

Projected Enrollment in Secondary Schools

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Under Review – 8th Grade Science

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With one 8th grade science teacher from the MS set to retire…we are considering replacing only .5 This would have our MS 8th grade Science program change from 2.5 FTE to 2.0 FTE Our current 8th grade Mathematics program utilizes 2.0 FTE

Teacher Retirements

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Currently we have 4 teachers set to retire and we are considering replacing 2.5 FTE Spanish Teacher – Replace 1 FTE Speech Teacher – Replace 1 FTE Science Teacher – Replace .5 FTE Elementary Teacher – Not Replacing

Administrative Services

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Our Director of Human Resources and Staff Development left to take a new position in another school district. Recommendation is to reduce from 1 FTE to .5 FTE

2019-2020 Budget Impact Items Prioritized by District (Instructional, Operations, Other)

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Instructional/Building Based 2019-20 2020 & Beyond Cost ($) Notes High School Business Teacher/CDOS (.6) X 45,000 $ Under Review Special Education Teacher (1.0) X Under Review Social Studies Teacher (1.0) X Under Review English/Language Arts Teacher (1.0) X Under Review Access Mathmatics Curriculum Development X 5,000 $ Under Review Advisors pay for groups not covered in GITA contract X 5,000 $ Under Review - SR 55,000 $ Middle School Receptionist for VCMS Summer Remediation and BOCES Summer Program X Under Review School Counselor (1.0) Mental Health Exp. X Under Review Advisors pay for groups not covered in GITA contract X 5,000 $ Under Review - SR 5,000 $ Sidway Elementary FT Psychology (1.0): Currently .8 X Under Review FT SLP (Speech) (1.0): Currently .8 X Under Review Social Worker (.5) X Under Review Advisors pay for groups not covered in GITA contract X 3,000 $ Under Review - SR 3,000 $ Kaegebein Elementary Social Worker (1.0 ): Currently .5 (share w/ Huth) Under Review 5th Grade Teacher (1.0) Under Review Advisors pay for groups not covered in GITA contract X 3,000 $ Under Review - SR 3,000 $ Huth Elementary Social Worker (1.0): Currently .5 (share w/ Kaegebein) X Under Review Advisors for groups not covered in GITA contract X 3,000 $ Under Review - SR 3,000 $

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 Recommended for 2019-20 Pre-K Teacher X Under Review Pre-K Teacher Aide X 38,000 Under Review Float Nurse (1.0): Currently .5 X 49,000 Under Review Elementary Counselor (.5) X 50,000 Recommended for 2019-20 STEM Teacher (1.0) X Under Review TOSA - K-12 STEM/Science/Robotics (.5) X Under Review TOSA - IT X Under Review Speech (.4) BOCES Service X 57,100 Recommended for 2019-20 231,600

Instructional Total 300,600.00 $

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 X Under Review Huth - Security Camera's Funds in 2018-19 Budget

• $

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Operations 2019-20 2020 & Beyond Cost ($) Notes

Kaeg - Lunch Monitor X Under Review Sid - Conference and Travel (reading recovery) X Under Review Sid - Sound Systems for Classrooms (16) X Under Review Sid- STEM Room X Under Review Kaeg - Painting/Repairing Rooms/floors (3-4 per/yr.) X 5,000 $ Under Review Sid - Barrier between play ground/ring road X Under Review Sid - Playground Surface Under Review MS- Laser Engraver X 15,000 $ Under Review MS - Furniture Replacement Plan X Under Review MS - Painting Plan X Possible Capital Work MS - New Lockers - throughout MS X Possible Capital Work MS - Classroom door locks X Under Review MS - Cafeteria Furniture X 15,000 $ Under Review B&G - Account Clerk Typist - FT X Under Review PT Cleaners (3) X 51,750 $ Under Review Food Service -Replace Kitchen Equipment X 25,000 $ Under Review SR IT - Infinite Campus (Link to Food Service) - BOCES X 20,000 $ Under Review IT - IPA for Telephone Replacement - BOCES X 60,000 $ Recommended for 2019-20

Operations Total 191,750 $

CURRENT YEAR REQUEST

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Other 2019-20 2020 & Beyond Cost ($) Notes

Uniform HS Ensembles X 15,000 $ Under Review Health Insurance for Drivers & Aides (20ppl) X Under Review Community Ed Stipend X Recommend $2,000 Inrease in Stipend $ Avail. Unified bowling X 3,500 $ Recommeded for 2019-20 SRO (previously grant funded) X 45,000 $ Recommeded for 2019-20 Transfer to Food Service X 35,000 $ Under Review Athletic Trainer (1.5): Currently 1.0 X 30,000 $ Under Review

Other Total 128,500 $

TOTAL REQUEST FROM ALL AREAS $620,850 RECOMMENDATIONS FOR 2019-20 $253,100 CURRENT YEAR REQUEST

64 Revenues: 2019-20 State Aid

$17,215,100

Building Aid

3,605,630

Sales Tax

2,985,000

Other Revenue

668,300

Reserves

4,629,826

Total Revenues before tax levy

29,103,856 $

Expenses: Salaries GITA - Teachers

$21,965,280

Admin

1,556,422

SRP - Service

7,200,083

Other Salary Items

930,500

Total All Salaries $31,652,285 Benefits: Health Insurance Cost

$8,240,501

ERS

1,109,583

TRS

2,605,875

Other Benefits

3,604,099

Total All Benefits $15,560,058 Other Costs Debt Service

$5,170,460

Other

11,627,107 $

Recommendations (2019-20)

253,100 $

Total All Other Costs $17,050,667 Total Expenses:

64,263,010 $

Anticipated Tax Levy

35,159,154 $

Tax Levy Maximum increase

34,381,951 $ Without Recommendations Difference to Tax Cap 524,103 $ With Recommendations Difference to Tax Cap 777,203 $ With Request Difference to Tax Cap 1,398,053 $

School Year

DRAFT BUDGET RECAP

Grand Island CSD

2019- 2020 Proposition

■ 4 – 65 Passenger Buses ■ 2 – 30 Passenger Buses ■ 2 – Ford F250 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

Draft Budget Recap & Fund Balance

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 $64,162,410 $1,680,698 TOTAL BUDGET $62,639,021 $62,481,712 $64,162,410 $1,680,698

Fund Balances Fund Balance June 30, 2016 Fund Balance June 30, 2017 Fund Balance as

• f 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)

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

Calculating the Tax Cap: DRAFT

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Grand Island Central School District Proposed Tax Rates

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

2019-20 Budget Development Sessions

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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Questions / Comments

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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.