2019 2020 PROPOS ED BUDGET Board of Education Meeting March 18, - - PowerPoint PPT Presentation

2019 – 2020 PROPOS ED BUDGET

Board of Education Meeting March 18, 2019

What Guides Budget Development?

Respect | Hard Work | Integrity | Diversity | Communication | Excellence Three-Year District Goals



To continue to provide a safe, healthy environment for students and staff



To continue to enhance instructional practice and increase student achievement in accordance with research and experience in best practices and in alignment with the New Jersey S tudent Learning S tandards



To continue to upgrade infrastructure and equipment to operate efficiently and effectively



To continue to enhance school district – stakeholder relationships



To complete a detailed study of the current school configuration, attendance zones, and facility use (no impact on the 2019-2020 school year or budget)

What Guides Budget Development?

Respect | Hard Work | Integrity | Diversity | Communication | Excellence



S tudent Academic, S

• cial/ Emotional, Behavioral, and Physical Needs



Instructional and Non-instruction Assessment and Evaluation



Federal and S tate Mandates



Budget Review and Analysis



S takeholder Input

Where Children and Learning Come First

Budget Process and Key Factors

Quick Overview

 Two main revenue

sources:

 Local Tax Levy-53%  S

t at e Aid-41%

 Fund Balance-5%  Two main

expendit ures:

 S

alaries-58%

 Benefit s-23%  Transport at ion-7%  Favorable efficiency

rat ings compared t o S t at e averages for:

 S

pending on a per st udent basis

 S

t aff rat ios

NJDOE Budget Efficiencies Matrix

(S

• urce: NJDOE mid-year budget review)

Efficiency S tandards: On a per student basis, the district spends:



Administrative Costs



$354 less than state average



Operations of Plant and Maintenance



$335 less than state average



Legal services



$35 less than state average



S upport S ervices



$390 less than state average Note: Less than the state average on these standards is a favorable rating.

Efficiency S tandards: S taff ratios compared to state average:



Education S upport staff to students



Above by 4.9 st udents 

Administrative personnel to students



Above by 51.1 st udent s 

Administrative personnel to faculty



Above by 5 facult y members

Note: Above the state average on these standards is a favorable rating.

The Budget Process to Date



Created initial memos and held individual and administrative team meetings



Reviewed / updated salary, benefits, insurance costs, etc.



Presented information at February 25th and March 11th public meetings



Completed a comprehensive review and identified initial reductions and made adj ustments after receiving state aid

• n March 7th through comprehensive review



Made contacts with DOE and other business officials



Conducted Board of Education small group/ committee budget meetings



Worked in the DOE Budget S

• ftware



S

• me revenues and appropriat ions are set by t he S

t at e

Note: Currently in negotiations with GTEA

Budget Basics



Enrollment remained stable



Ratables (net valuation taxable) increased by approximately $18,453,100



S tate Aid increased from 18-19 to 19-20 “ equalization aid”



$751, 277*



*Not e t hat t his increase affect s t he st at e aid percent age of revenue less t han 1% 

Total tax levy 2% cap = $32,557,191



General fund budgetary increase at 2% = $651,144*



*=1.06%

• f General Operat ing

Budget 

Banked cap available = $324,940



Last year $276,455 expired 

Health care cost adj ustment available = $485,350

History of Ratables 2010-Present

2010, $3,686,976,888 2019, $2,713,819,800 $2,500,000,000 $2,700,000,000 $2,900,000,000 $3,100,000,000 $3,300,000,000 $3,500,000,000 $3,700,000,000 $3,900,000,000 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019

19-20 S tate Aid Increase

FY 19 FY 20 Change Fund 10 - General Fund Equalization Aid 20,783,756.00 $ 21,535,033.00 $ 751,277.00 $ Special Ed Aid 1,996,732.00 $ 1,996,732.00 $

• $

Security Aid 739,882.00 $ 739,882.00 $

• $

Transportation Aid 1,088,704.00 $ 1,088,704.00 $

• $

Total 24,609,074.00 $ 25,360,351.00 $ 751,277.00 $ State Aid at Fully Funded 29,119,506.00 $ 30,388,126.00 $ Underfunded Total (4,510,432.00) $ (5,027,775.00) $ General Fund - State Aid Increase by Year Year 1 17-18 252,255.00 $ Year 2 18-19 600,221.00 $ Year 3 19-20 751,277.00 $ Total 1,603,753.00 $ Fund 20 - Special Revenue Fund PEA/PEG/PEEA - PEA 1,840,220.00 $ 2,222,920.00 $ 382,700.00 $ Total 1,840,220.00 $ 2,222,920.00 $ 382,700.00 $ Total Preschool Students to be served 196 267 71 Total Preschool Funding Per Pupil 9,388.88 $ 8,325.54 $ (1,063.33) $ Fund 40 - Debt Service Fund Debt Service Aid 84,767.00 $ 81,634.00 $ (3,133.00) $ Total 84,767.00 $ 81,634.00 $ (3,133.00) $

A look at 19-20 Equalization Aid “ increase” …



The S t at e recognized t hat it cost $566 more per pupil t o provide NJ public school children an adequat e public educat ion for 19-20



NJ has approx. 1.375 million children enrolled in public schools



Est imat ing t he increase cost of educat ing NJ public school children:



$566 per pupil increase x 1.375 million = $778 million



FY 20 Governor’s Budget Address report ed an addit ional $206 million t o public school funding



That means t he S t at e shift ed $572 million of t he increased cost t o local school dist rict s



Adequacy Budget =



S t at e Aid + Levy/ Local Fair S hare



Tot al Equalizat ion aid at Chapt er 67 “ fully funded” = $24,371,748



Equalizat ion aid received = $21,535,033



Underfunded equalizat ion aid = $2,836,715



In addit ion…



The multiplier rate for Equalized Valuations increased on the local fair share side



This increase shifts the burden of adequacy cost from the S tate to the taxpayer significantly reducing eligibility for equalization aid.



$1,861,680 is the additional increase we would have received in 19-20 if the rates remained unchanged.

Ongoing Cost S avings

Energy Management S avings



S avings since start of program in May 2007

$6.3 million +



41.7% cost avoidance



Carbon footprint shows an energy reduction impact of:

 190,816 MMBTU’s  2,447 Passenger cars not being

driven for one year

 301,205 Tree seedlings grown for

10 years

Cost Savings Measures

Previously Presented… and Continued



In-House Work



Maint enance



Technical S ervices



Print ing



Professional Development



Administ rat ors serve mult iple roles



S hared S ervices – Cafeteria



Closing / razing of schools



Purchasing cooperat ives



Eliminat ed t he maj orit y of court esy busing



Reduced act ivit y buses



Ut ilized grant funds where allowable and available



Reductions-in-Force (positions never returned):



1 less PE/ Health teacher



2 fewer world language teachers



1 less art and 1 less music teacher



5 fewer counselors



5 fewer TLFs (may be 4 based on budget request)



4 fewer secretaries



2 fewer nurses



No Assistant S uperintendent



Elementary Library secretaries reduced to part- time



Portion of intervention teachers are part-time



Changed one facilities manager position to an assistant manager

Cost Savings Measures

Four-Year Period through FY20



Joined the ACCAS BOJIF for significant savings to general and liability insurances



Re-negotiated printing contract



Implemented secured printing to copiers



Used reserves for facility needs and required maintenance proj ects



Used lease purchase for technology and facilities equipment



Negotiated change in benefits package for all employees



Assessed and re-designed aspects of special education



Added or expanded programs



Decreased full-t ime LLD classes and added pull-out resource



Decreased number of out -of-dist rict t uit ion st udent s



Increased number of t uit ion-in st udent s 

Further reduced secretaries



eliminat ed part -t ime library secret ary posit ions at element ary schools



reduced 1 MS secret ary posit ion t o part -t ime 

Reviewed (annually) number of classroom teachers



9 fewer classroom t eachers st art ing in 2015-2016



2016-2017 ret urned 2 element ary t eacher posit ions



2017-2018 reduced 3 element ary t eacher posit ions



2018-2019 proj ect ion – reduce 1 element ary t eacher posit ion



2019-2020 – same number of element ary t eachers



Net result : 11 fewer posit ions in 19-20 t han 14-15

A look at the 2019-2020 budget

Highlights of Programs and S ervices for S tudents and S taff

Across Grade Levels, Content Areas, & Roles

 Maintain virtually all existing programs &

services

 Continue priority on class size  Maintain and expand tools and training to

address varying student needs

 Implement the writing workshop model

across all grade levels

 Continue emphasis on S

TEM (science, technology, engineering, and mathematics) and S TEAM (A=arts)

 Expand intervention and support services

to students

 Furnish in-district ongoing professional

development across grades, content areas, and departments New Jersey Student Learning Standards/Assessment

 Continue to provide resources

for meeting the DOE mandates in all content areas

 Maintain technological

readiness, provide student support and teacher training for all required S tate testing:

 ELA/ Math (grades 3 – 8 new test

is the S tudent Learning Assessment)

 S

cience (grades 5 and 8)

 ES

L (Access for ELLs 2.0)

 Alternate assessment for

identified special education students (DLM - Dynamic Learning Maps)

Personnel

Requested and included in the proposed budget



S tudent S ervices



TLF for special education (position eliminated several years ago)



CS T member for PO (one at the present time)



Float ing Nurse (posit ion eliminat ed several years ago)



Intervention



GTMS : add two intervention teachers – English Language Arts (none at the present time)



Arthur Rann: increase a part-time to full-time



Roland: add a part time

Requested yet not included in the proposed budget



GTMS : two teachers for alternative program



Reeds: part-time intervention and part- time ES L

Proj ected Elementary Class S ize

Grade Range Average Kindergart en 16.0-19.5 17.4 1st 16.0-19.5 17.4 2nd 18.0-22.0 19.4 3rd 18.8-22.3 21.1 4th 18.8-22.3 20.3 5th 19.5-25.0 22.5 6th 21.3-25.7 23.3

Notes:



Figures are based on enrollment as of January 2019 rolled-up one year with no adj ustments (except K – current year numbers used).



Not shown is student-teacher ratio for grade level homerooms – this number includes in-class resource with two teacher classroom.



Enrollment is monitored throughout kindergarten registration and the summer.



Preschool class size varies based on program; maximum class size as per NJ code is 15 students/ class.



Middle S chool class size varies due to the nature of scheduling.

Highlights of Non-Instructional Needs



Enhance school safety/ security

 Install lockdown alert devices and additional equipment (capital proj ect with

some costs in the local budget) 

Continue general cleaning, repairs, and maintenance… including inclement weather clean-up

 For specific proj ects either maintenance reserve or capital reserve is used



S upport and upgrade technological infrastructure

 Including needs related to increased training and security



Provide required daily transportation to and from school

 Continuing same level of service in current budget with possible routes

reductions based on review in cooperation with GEHRS D 

Meet all Federal and S tate requirements

Budget status and next steps

19-20 Tax Levy Levels and Necessary Budget Reductions

Tax Levy % Levy Increase Necessary Cuts Grand Total: Tax Impact for the Year - Home Assessed at $200,000 0%

• $

(3,033,381.00) $ 3.38 $ 0.5% 162,786.00 $ (2,870,595.00) $ 9.38 $ 1% 325,572.00 $ (2,707,809.00) $ 15.38 $ 1.5% 488,358.00 $ (2,545,023.00) $ 21.38 $ 2% 651,144.00 $ (2,382,237.00) $ 27.38 $ 2% plus all bank 976,084.00 $ (2,057,297.00) $ 39.35 $ 2% plus all bank & health adj. 1,461,434.00 $ (1,571,947.00) $ 57.24 $ 18-19 1.5% 481,141.00 $ (2,299,816.00) $ 44.57 $

Reductions Based on the 2% cap level



Prioritization of facilities proj ects:



moved t o Maint enance Reserve or



eliminat ed from budget 

Review of various supply accounts based on current year status and anticipated needs:



reduct ions made as deemed appropriate in virt ually every inst ruct ional and non-inst ruct ional account 

Review of personnel and professional development. Reductions in:



various salary account s based on review of ret irees (breakage or not replacing)



t ot al number of t eachers/ special educat ion (does not result in a reduction-in- force)



every cat egory of professional development (relying on Tit le IIA Federal funding) 

Adj ustments made by Business Administrator based on educated proj ections including:



healt h benefits



liabilit y insurance/ workers comp



t ransportation)

Instructional and Non-Instructional Reductions totaling

$2,382,237

Tax Impact

2.0% 2018-2019 2019-2020 2019-2020 Budget Budget Tax Impact GTPS Tax Levy General Fund Tax Levy 32,557,191.00 $ 33,208,335.00 $ 651,144.00 $ Debt Service Tax Levy 132,398.00 $ 127,504.00 $ (4,894.00) $ Total Tax Levy 32,689,589.00 $ 33,335,839.00 $ 646,250.00 $ Net Valuation Taxable 2,695,366,700.00 $ 2,713,819,800.00 $ 18,453,100.00 $ General Fund Tax Rate 1.199 $ 1.212 0.01271 Debt Service Tax Rate 0.004 $ 0.005 0.00098 Total School Tax Rate 1.203 1.216 0.01369 Home Assessment $200,000 Total Taxes 2,405.56 $ 2,432.93 $ 27.38 $ $100,000 Total Taxes 1,202.78 $ 1,216.47 $ 13.69 $

Budget S teps to be Completed

 Tonight:  Elicit and respond to Board member and public

feedback/ questions

 Board votes to set the tax levy / total budget

dollars

 By March 20th  Prepare and submit budget to NJDOE County

Office by March 20th

 Note: Budget can still change from this

submission

 Public Budget Hearing on April 29th  Review / address any items prior to this hearing  Finalize budget at this meeting

QUES TIONS / COMMENTS

Public Comments Governed by Board Policy 1120.00 Where Children and Learning Come First