2020-2021 Budget Development Final Budget Board of Education May - - PowerPoint PPT Presentation

2020-2021 Budget Development

Final Budget Board of Education May 12, 2020

How did we get here?

January and February the District closed a budget gap of approximately $2M with a reduction in 5.0 FTE through attrition. On March 17th, the Board of Education adopted a balanced budget of $85,075,106 which was supported by a 2.69% tax levy increase and $3,492,219 in fund balance and reserves.

How did we get here? (con’t)

March 31, 2020 NYS passed the legislative budget which further reduced the districts state aid by $842,855. Monroe county districts quickly realized that the sales tax sharing from the county will also be affected ($3.1M budgeted for Brockport). The district must account for potential loss of 20-21 sales tax revenue and decreased sales tax by $620,000.

How did we get here? (con’t)

Based on the reductions in state aid and sales tax the district had to revise the proposed 20-21 budget expenses down by $877,196 which included 14.6 additional reductions in FTE through attrition. The district also allocated an additional $585,659 in appropriated fund balance bringing the total fund balance and reserves allocated for next year to $4,077,878

What is still unknown?

Sales tax revenue: Although we have reduced $620,000 from the proposed budget we are yet to receive a more accurate estimate from the county. State Aid: As of today the Governor has reported there will be additional reductions in aid (potentially as much as 20% of our Foundation Aid which equates to $5.6M). There may be additional Federal funds to offset some of this but to date we have no additional information.

Staffing Summary (through attrition)

Elementary: (4.0 FTE)

 Elementary Teachers – 4.0 FTE

Secondary:(6.1 FTE)

 Assistant Principal – 1.0 FTE  Music Teacher - 0.6 FTE  Art Teacher – 1.5 FTE  Special Education Teacher – 1.0 FTE  LOTE Teacher – 1.0 FTE  Clerical – 1.0 FTE

Staffing Summary (con’t)

District Wide: (6.0 FTE)

 Teacher Aides – 3.0 FTE  Instructional Coach – 2.0 FTE  Physical Education Teacher – 1.0 FTE

Support Services: (2.0 FTE)

 Transportation – Driver 1.0 FTE  O&M – Clerical 1.0 FTE

Central Office: (1.5 FTE)

 Board Clerk – 1.0 FTE  Payroll Clerk - 0.4 FTE  Registrar Clerk - 0.1 FTE

Non-Instructional Budget Areas

Central Administration – Board of Education, School Association Dues and Chief School

Administrator

Business Administration - District Clerk, District Meetings, Business Department,

Auditing, Treasurer, Tax Collector, Purchasing and the Central Storeroom.

Registration and Records - Records Management and Registrar/Attendance. Personnel / Public Relations - Legal, Personnel, and Public Relations. O & M , Grounds, Security and H&S Departments - Operations and Maintenance, Security, Health and Safety, Facilities Usage, and Grounds Department. Technical Support Services/CEPACS - Central Printing and Mailing, Central Data Processing. Transportation Department - District Transportation, Bus Garage and Contracted Transportation

Non -Instructional Summary

• Non-Instructional budget is 14.24% of the total budget

2019-20 2020-21 $ Diff % Diff Central Administration $383,749 $346,517 ($37,232) (9.70%) Business Administration 598,471 573,867 (24,604) (4.11%) Registration and Records 146,560 149,649 3,089 2.11% Personnel / Public Relations 884,079 812,937 (71,142) (8.05%) O&M, Security, Safety and Grounds 4,008,920 4,028,082 19,162 0.48% CEPACS 1,554,004 1,557,344 3,340 0.21% Transportation 4,490,271 4,522,763 32,492 0.72% Total $12,066,054 $11,991,159 ($74,895) (0.62%)

Overhead Budget Areas

Utilities – natural gas, electric, telephone and other Special Administrative Items – tax refunds, BOCES admin costs, insurance and other Benefits – health insurance, ERS and TRS retirement, social security, unemployment and other benefits Debt Service – capital and bus debt, energy performance contract, inter-fund transfers and RAN

Overhead Summary

• Overhead budget is 39.77% of the total budget.

2019-20 2020-21 $ Diff % Diff Utilities $929,000 $879,000 ($50,000) (5.38%) Special Administrative Items 1,205,195 1,232,750 27,555 2.29% Benefits 23,728,896 24,993,913 1,265,017 5.33% Debt Service 5,577,554 6,381,626 804,072 14.42% Total $31,440,645 $33,487,289 $2,046,644 6.51%

Instructional Budget

Curriculum and Supervision - Supervision – Regular School, In-Service Training and Research & Planning Teaching Regular School – Regular Education Teaching Students w/ Disabilities – Special Education and BOCES services Occupational Education – H.S. & M.S. Technology and BOCES WEMCO Special Schools -Regional summer school and Employment preparation Instructional Technology - School Library, AV, and Computer Assisted Instruction Pupil Personnel Services - Counseling, Health, Psychological, Social Work,and Co- Curricular Activities Interscholastic Athletics - Athletic Director, Coaches and Equipment

Instructional Summary

• Instructional budget is 45.99% of total the budget.

2019-20 2020-21 $ Diff % Diff Curriculum & Supervision $2,364,527 $2,322,166 ($42,361) (1.79%) Teaching Regular School 19,350,047 19,337,166 (12,881) (0.07%) Teaching – Students w/Disabilities 9,806,524 9,554,998 (251,526) (2.56%) Occupational Education 1,741,863 1,932,814 190,951 10.96% Special Schools 103,884 116,350 12,466 12.00% Instructional Technology 2,199,068 1,995,142 (203,926) (9.27%) Pupil Personnel Services 2,477,258 2,485,628 8,370 0.34% Interscholastic Athletics 946,546 975,198 28,652 3.03% Total $38,989,717 $38,719,462 ($270,255) (0.69%)

2020-2021 Budget Total

2019-20 2020-21 $ Diff % Diff

Non-Instructional $12,066,054 $11,991,159 ($74,895) (0.62%) Overhead 31,440,645 33,487,289 2,046,644 6.51% Instructional 38,989,717 38,719,462 (270,255) (0.69%) Total $82,496,416 $84,197,910 $1,701,494 2.06%

Tax Cap Calculation

Revenue

Source 2019-20 2020-21 Difference Property Tax $32,645,105 $33,523,258 $878,153 Other Tax Items 146,340 164,472 18,132 Sales Tax 3,100,000 2,480,000 (620,000) Charges for Services 36,000 36,000 Use of Money & Property 113,000 131,000 18,000 Other Revenue 570,000 570,000 State Aid 42,343,752 43,165,302 821,550 Federal Aid 50,000 50,000 ERS/Workers Compensation Reserves 1,550,000 1,550,000 Appropriated Fund Balance 1,942,219 2,527,878 585,659 Total $82,496,416 $84,197,910 $1,701,494 Assumes 2.69% tax levy increase and $4,077,878 in Reserves and Fund Balance

Contingent Budget

The law requires a district to adopt a contingent budget if voters reject the proposed budget twice. This would require the district to cut an additional $247,496 from the proposed budget. The district is unable to raise additional taxes which would be an additional reduction of revenue totaling $878,153. Contingent budget = $83,950,414

Proposed 2020-21 Bus Proposition $1,133,000

Purchasing 11 buses, trading in 11 Brockport’s state aid ratio is 85.7% The net local share per bus is $14,729

Quantity Type 7 Large Buses 4 Small Buses

$1,133,000 Bus Proposition

Funding period is 5 years Estimated levy impact of bus purchase is $4.00 per year on a $100,000 home.

Total Financed Annual Payment Proposition Amount $1,133,000 $226,600 State Aid (85.7%) $970,981 $194,196 Local Share (14.3%) $162,019 $32,404

2020-2021 Vote – June 9, 2020

Propositions:

 Budget  One Board Trustee  Bus Purchase

Budget Hearing

 Budget, June 2, 2020 at 6:00 pm via Zoom, livestreamed on

the district’s Facebook page

2020-2021 Vote – June 9, 2020

Voting

 All voting will be completed this year via absentee ballot per NYS

mandate.

 At least two ballots will be provided per household with

instructions and a return postage paid envelope.

 Ballots must be received by 5:00 pm on June 9, 2020 to be a valid

and counted.