2020 2021 Initial Draft Budget Presentation Board of Education - - PowerPoint PPT Presentation

2020 – 2021 Initial Draft Budget Presentation

Board of Education February 10, 2020

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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5-Year Strategic Plan Goals

To steward the District toward improved services and support that foster the wellness and behavioral health

• f students.

To continue to work with other District stakeholders to improve the District's connectedness to the Grand Island and Western New York communities. To make inter-building communications and practices as seamless as possible.

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5-Year Strategic Plan Goals

To foster a level of academic achievement emblematic of championship school districts. To ensure the completion of all curriculum maps while fostering expansion of the STEAM curriculum. To review, revise and expand benchmark assessments as appropriate.

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Budget Development Process

■ November 2019 - January 2020 One on one meetings with cabinet, building administrators and department heads; ongoing ■ January 2019 Enrollment Projections Governors Executive Budget ■ February 2019 All Administrator Prioritization Meeting First Budget Input Session

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Budget Meeting Dates

■ Monday, February 10th Initial Draft Budget Meeting  Presentation of a detailed budget based on Governor Cuomo’s 1/21/2020 proposal  Incorporation of instructional/operational needs  Receive Board direction on major expenditure categories and on the proposed tax levy ■ Monday, March 9th  Incorporate Legislative state aid projections (if available), retirements and updated expenditures into budget  Receive additional input from Board ■ Monday, April 6th  Tentative budget adoption at the regularly scheduled Board Meeting ■ Tuesday, April 21st  Last regularly scheduled Board Meeting to adopt budget ■ Monday, May 11th  Public Budget Hearing ■ Tuesday, May 19th  Uniform statewide budget vote and BOE election

Agenda

■

Governor’s Executive Budget Message

■

Grand Island CSD State Aid

■

Tax Levy Cap

■

Draft Budget

 Revenues  Summary of Major Expenditures  Budget Overview  2019-2020 Budget Impact Items

• Enrollment
• Prioritized at the Building/Department Level
• Prioritized by District

■

Bus Proposition

■

Draft Budget Recap

■

Budget Calendar

Governor’s Executive Budget Message

■ The Governor proposed a $826 million increase in education aid for 2020-21 school year. This time last year the increase in education aid was $1 billion. ■ Of the proposed $1 Billion increase for 2019-2020, $956 million were school aid increases: 1. $504 million for additional Foundation Aid (2019-20: $388 M)

• $50 million restricted for an increase in Community Schools set-

aside 2. $75 million for reimbursement of expense-based aids (2019-20: $411M) 3. $200 million for Targeted High-Need District Foundation Aid 4. $15 million for the Expanded Pre-K for Three & Four Year-Olds 5. $10 million in Empire State After-School Program 6. $6 million for Early College High Schools (2019-20: $9M) 7. $2 million for Master Teachers Program 8. $1 million for Curriculum on Diversity and Tolerance 9. $1 million on STEM Entrepreneur

• 10. $16 million for Advanced Placement and other initiatives
• Increase support 5.3% in NYC for Charter Schools (2019-20: $37M)
• $16 million Estimated Smart Schools Bond Act Debt Service

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DESCRIPTION

• Exec. Prop.

2017-18

• Exec. Prop.

2018-19 Forecasted 2020-21 Amount Change PERCENT Foundation Aid** $11,584,471 $11,613,432 $13,636,052 $2,022,620 17.42% Universal Pre-Kindergarten $110,823 $110,823 $110,823 $0 0.00% BOCES* $1,469,189 $1,552,411 $0 ($1,552,411)

• 100.00%

High Cost Excess Cost $327,416 $230,703 $265,591 $34,888 15.12% Private Excess Cost $749,714 $769,677 $810,767 $41,090 5.34% Hardware and Technology* $47,589 $47,787 $0 ($47,787)

• 100.00%

Software, Library and Textbook * $257,053 $251,480 $0 ($251,480)

• 100.00%

Transportation $2,487,732 $2,721,649 $2,750,696 $29,047 1.07% Gap Elimination Adjustment $0 0.00% Building Aid $3,993,214 $3,653,716 $3,731,118 $77,402 2.12% Total Aid Change $21,027,201 $20,951,678 $21,305,047 $353,369 1.69% Total Aid (w/o building aid) $17,033,987 $17,297,962 $17,573,929 $275,967 1.60% * These aid categories have been lumped into the foundation aid category ** Foundaton Aid increase was $63,833 or 0.55%

Executive Budget Grand Island State Aid Proposal

Calculating the Tax Cap: DRAFT

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* As of 2/10/2020 - This number has not been finalized because of the BOCES capital exclusion that is now

• allowable. BOCES and SED are working on a recommendation and once that is approved that information will

be incorporated in the Tax Cap calculation

Summary of All Revenues

DESCRIPTION BUDGETED 2018-19 BUDGETED 2019-20 BUDGETED 2020-21 AMOUNT CHANGE PERCENT Real Property Tax Levy $33,463,153 $34,381,951 $35,160,524 $778,573 2.26% State Aid $15,490,433 $15,757,372 $17,373,928 $1,616,556 10.26% State Building Aid-Prior Reconstruction Projects $3,805,000 $3,605,630 $3,675,630 $70,000 1.94% State Building Aid-EPC $0 $0 $0 $0 0.00% State Building Aid-$51M Project $0 $0 $0 $0 0.00% State Building Aid-New Reconstruction Project $0 $0 $0 $0 0.00% Sales Tax $2,985,000 $3,052,941 $3,052,941 $0 0.00% State Aid-BOCES $1,440,000 $1,505,500 $0 ($1,505,500)

• 100.00%

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 $143,000 $143,000 $0 0.00% Tuition-Chapter 721 IRA Reimbursement $100,000 $152,000 $252,000 $100,000 65.79% 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 $50,010 $50,010 $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 $960,000 $960,000 $860,000 ($100,000)

• 10.42%

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 $62,481,712 $63,661,704 $64,621,333 $959,629 1.51%

BUDGETED BUDGETED BUDGETED BUDGETED DRAFT BUDGET 2016-17 2016-17 2018-19 2019-20 2020-21 State Aid $20,463,448 $21,329,502 $20,735,433 $20,868,502 $21,049,558 % Change 32.5% 4.2%

• 2.8%

0.6% 0.9% Basic Budget $60,977,971 $62,639,021 $62,481,712 $63,661,704 $66,873,331 State Aid as % of Budget 31.48%

State Aid as % of Budget

33.56% 34.05% 33.19% 32.78%

2020-2021 Draft Budget #1: Program Maintenance Budget

Summary of Major Expenditures

Budget Item Budget 2018-19 Budget 2019-20 Projected Budget 2020-21 Budget to Budget Difference Percent Difference *Salaries - Contractual Obligations $29,972,723.00 $30,830,542.00 $32,542,934.00 $1,712,392.00 5.55% **Substitute (All Departments) 652,705.00 780,500.00 786,295.00 $5,795.00 0.74% ***Cash / Credit Payments 84,200.00 150,000.00 180,000.00 $30,000.00 20.00% Benefits (Self Funded, NY44 & Stoploss) 8,078,923.00 8,240,501.46 9,187,748.46 947,247.00 11.50% ERS (14.9%) Contribution Rate 1,109,583.00 1,109,583.00 1,126,227.00 16,644.00 1.50% TRS (9.53%) Contribution Rate 2,658,953.00 2,600,875.00 2,658,953.00 58,078.00 2.23% FICA (7.65% of Total Salaries) 2,404,786.00 2,421,438.00 2,565,438.00 144,000.00 5.95% Retirement Benefits (GITA & SRP) 485,000.00 510,000.00 560,000.00 50,000.00 9.80% Workers Compensation Insurance 588,000.00 653,000.00 610,000.00

• 43,000.00
• 6.58%

BOCES 3,581,801.00 3,816,665.00 3,991,269.00 174,604.00 4.57% Debt Service 5,163,565.00 5,135,460.00 5,268,085.00 132,625.00 2.58% Utilities 1,013,872.00 1,013,872.00 1,013,872.00 0.00 0.00% Gasoline 248,500.00 248,500.00 248,500.00 0.00 0.00% Special Education Tuition 1,367,000.00 1,315,000.00 1,315,000.00 0.00 0.00% Building Maintenance 743,350.00 733,350.00 716,585.00

• 16,765.00
• 2.29%

Transfer to Funds 200,000.00 200,000.00 200,000.00 0.00 0.00% TOTALS - MAJOR EXPENDITURE ITEMS $58,152,961.00 $59,559,286.46 $62,770,906.46 $3,211,620.00 5.39% Total Budget to Budget Difference (MII)

$3,211,620.00 5.39%

Notes/Assumptions *Actual Substitute Expenditures 623,954.00 $ **Actual Credit Hr. Payments 197,470.00 $ 161,820.00 $

Retirement Rates (TRS/ERS)

Employer Rate Change in Rate % Change in Rate Total Cost Change in Cost 2014-15 17.53% 6.42% 58% $3,611,450 $1,459,061 2015-16 13.50%

• 4.03%
• 23%

$3,049,933

• $561,517

2016-17 11.72%

• 1.78%
• 13%

$2,803,944

• $245,989

2017-18 9.80%

• 1.92%
• 16%

$2,418,888

• $385,056

2018-19 10.62% 0.82% 8% $2,658,953 $240,065 2019-20 9.50%

• 1.12%
• 11%

$2,600,875

• $58,078

2020-21 9.53% 0.03% 0% $2,658,953 $58,078 Employer Rate Change in Rate % Change in Rate Total Cost Change in Cost 2014-15 20.30% 4.00% 25% $1,242,235 $275,796 2015-16 18.90%

• 1.40%
• 7%

$1,155,204

• $87,031

2016-17 16.10%

• 2.80%
• 15%

$1,089,677

• $65,527

2017-18 15.30%

• 0.80%
• 5%

$1,107,974 $18,297 2018-19 14.90%

• 0.40%
• 3%

$1,109,583 $1,609 2019-20 14.90% 0.00% 0% $1,109,583 $0 2020-21 15.08% 0.18% 1% $1,126,227 $16,644

ERS Contributions

Estimated in February 2020

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2020-21 BUDGET OVERVIEW

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February 10, 2020

BUDGET OVERVIEW WORKING DRAFT BUDGET DESCRIPTION APPROPRIATIONS HUMAN RESOURCES Compensation Change 1,748,187 Collective Bargaining Agrmts. / Contracts / Policy FICA 144,000 Compensation Change X 7.65% Health Insurance 947,246 Health Insurance Increase of Coverage Cost and Stoploss Unemployment Workers Compensation (43,000) Final PMA payment made Retirement Benefits 50,000 Increase for financial obligations of retirements Retirement Systems NYS Mandated Retirement System Increases Employee Retirement System (ERS) 16,644 Estimate (Last Year 10.62%, 20/21 year 9.7% - 19.8%) Teachers Retirement System (TRS) 58,078 Estimate (Last Year 8.86%, 20/21 year 9.53%) Human Resources Subtotal 2,921,155 INSTRUCTIONAL PROGRAMS BOCES Services and Programs 174,604 Service and Cost Changes for BOCES Programs Curriculum 11,300 Shift from BOCES for science kits to curriculum budget Special Education Technology Instructional Program Subtotal 185,904 SCHOOL BUILDINGS Sidway Elementary 800 Science kit materials Huth Elementary (2,018) Reduction in equipment Kaegebien Elementary (3,100) Reduction in equipment Middle School (498) Slight reduction in supplies High School (7,644) Reduction in equipment School Buildings Subtotal (12,460) DISTRICT-WIDE Music (4,000) Reduction in supplies (uniform replacement reduction) Adult Ed 2,000 Cover contractual increases Summer School 500 Sped Summer Contractual Personnel

GRAND ISLAND CENTRAL SCHOOL DISTRICT

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Health Services Pupil Services Diagnostic Screening Stipend Pays District-Wide Subtotal (1,500) SUPPORT SERVICES BOE/Superintendent Central Administration 21,600 Grant Writer Services Operations/Maintenance (16,765) Removed sealing and stripping Athletics 13,430 Covers contractual obligations Physical Education 2,638 Increase in supplies and contractual Technology (35,000) Removed cameras Transportation Support Services Subtotal (14,097) General Support Program Plan Changes DEBT SERVICE - 05 Capital Debt Principal 140,000 Principal increase Capital Debt Interest (132,500) Interest payment decrease School Construction BAN Payment 106,000 BAN payment for $24M project Bus Bond Principal 8,985 Bus Bond Interest 10,140 Debt Service Subtotal 132,625 Transfer To Funds Transfer to Capital Transfer to Food Service Transfer to Special Aid Fund Transfer to Other Funds Subtotal TOTAL APPROPRIATIONS INCREASE 3,211,627

REVENUES

State Aid $181,056 Tax Levy Limit $778,573 Does not include BOCES Capital Exclusion (will be revised) Other Revenue TOTAL REVENUE INCREASE $959,629

BUDGET GAP $2,251,998

Enrollment

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Last year at this time we had 2836 students enrolled.

2018-2019

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This year we have 29 more students enrolled than we had last year. The exciting news is that we have 225 Kindergarteners enrolled. That is 46 more than we had last year.

2019-2020

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3110 3039 2934 2875 2865

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984 969 950 950 915 939 884

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700 695 658 661 676 633 604 584 621

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833 808 828 850 783 809

Current Class Size Ratios

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Current Elementary Class Size Ratios

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Current Secondary Enrollment

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2020-2021 Budget Impact Items Prioritized by District (Instructional, Operations, Other)

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Instructional/Building Based 2019-20 2020 & Beyond Cost ($) Notes

District Social Worker (3.0): was 2.5 FTE X 37,500 REMAIN Elementary Counselor (.5) X 50,000 REMAIN Speech (.4) BOCES Service X 57,100 REMAIN 1.0 ENL Teacher (Reduced BOCES to move in district) X 70,000 REMAIN Instructional Total 214,600 $ Other Uniform HS Ensembles X $9,500 REDUCED BASED ON PLAN Community Ed Stipend X $0 REMAIN SRO (1.0 ) X $45,000 REMAIN Unified Bowling X $3,500 REMAIN Sealing and Stripping X $40,000 REMOVED Security cameras X $35,000 REMOVED Other Total $133,000

TOTAL REQUEST FROM ALL AREAS 347,600 $ PRIOR YEAR REQUEST UPDATES

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Instructional/Building Based 2020-21 2021 & Beyond Cost ($) Notes High School Business Teacher/CDOS (.5) X 50,000 Under Review Special Education Teacher (1.0) X 78,000 Under Review Social Studies Teacher (1.0) X Under Review English/Language Arts Teacher (.4) X Under Review 128,000 Middle School 6th Grade Teacher (1.0) X 78,000 Under Review Social Worker (.5 to 1.0) Mental Health Exp. X 30,000 Under Review WEB Advisor (2) Payment (.03 Index) X 2,622 Under Review 110,622 Sidway Elementary Special Education TA (1.0) X 49,865 Under Review Teacher aide ICT (1.0) X 46,940 Under Review Counselor (.5) X 50,000 Under Review Summer Literacy Program X Under Review RTI Math Teacher X 78,000 Under Review 1st Grade Teacher X 78,000 Under Review UPK Teacher X 78,000 Under Review UPK Aide X 46,940 Under Review 427,745 Kaegebein Elementary Social Worker (1.0 ): Currently .5 (share w/ Huth) X 30,000 Under Review 2nd Grade Teacher (1.0) X 78,000 Under Review .6 Sped Teacher/.4SpEdTA and .4 Sped Teacher/.6SpEd TA into 2 FTEs X 78,000 Under Review School-Wide musical stipend (.06 Index) X 2,622 Under Review AV Club morning announcements stipend (.03 Index) X 1,311 Under Review 189,934 Huth Elementary Social Worker (1.0): Currently .5 (share w/ Kaegebein) X 30,000 Under Review 1.0FTE AIS TA abolished and create 1.0FTE AIS Teacher X 24,000 Under Review 54,000 CURRENT YEAR REQUEST

Revised

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Instructional/Building Based 2020-21 2021 & Beyond Cost ($) Notes District TOSA for Curriculum and Instruction (1.0 to 2.0) in A fund X 78,000 Under Review STEM Teacher Elementary (1.0) X 78,000 Under Review TOSA - K-12 STEM/Science/Robotics (.5) X 47,000 Under Review TOSA - IT (IT and Safety) X 78,000 Under Review Technician for safety and security of district X 60,000 Under Review String Instruction Increase .2 (.6 to .8) X 11,200 Under Review Eco Island Stipend Increase X 2,000 Under Review Director of HR (.5 to 1.0FTE) X 50,000 Under Review 404,200 Instructional Total 1,314,501 Operations Sid - Conference and Travel (reading recovery) X 1,590 Under Review Sid - Sound Systems for Classrooms (16) X X 24,000 Under Review Sid - Cafeteria Furniture X 3,000 Under Review Sid- STEM Room X 2,000 Under Review Sid - Laminator X Under Review Sid - Smartboard upgrade to ITVs X 8,000 Under Review Kaeg - Painting/Repairing Rooms/floors (3-4 per/yr.) X 5,000 Under Review Kaeg - Microphones for Auditorium X 1,500 Under Review Kaeg - Auditorium Screen X 3,000 Under Review Kaeg - Sensory items for OT/PT X 2,500 Under Review Kaeg - ITV for OT/PT/ENL Room X 4,000 Under Review Kaeg - Smartboard upgrade to ITVs X 8,000 Under Review Huth - Smartboard upgrade to ITVs X 8,000 Under Review Sid - Barrier between play ground/ring road X Under Review MS- Laser Engraver X $15,000 Covered through equip MS - Furniture Replacement Plan X Under Review

Revised

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MS - Painting Plan X 5,000 Under Review MS - New Lockers - throughout MS X Under Review MS - Classroom door locks X Under Review MS - Cafeteria Furniture X Under Review B&G - Account Clerk Typist - FT X 27,000 Under Review B&G - Parking Lot Paving and Stripping - Remain in the Budget X 40,000 Asking to Remain B&G - Laborer Classification (2.0FTE) or 1.0 Maint Mech & 1.0 Custodian X 100,000 Under Review PT Cleaners (3) X 54,079 Under Review IT - Infinite Campus (Link to Food Service) - BOCES X 20,000 Under Review IT - Security Camera's - Remain in the budget X 35,000 Asking to Remain IT - BOCES Erate Project for new switches and WIFI X $125,000 2021-22 yr. Operations Total 351,669 District Wide Shared Equipment (Assist with IT, B&G, pop up projects etc.) 65,000 Under Review Trans - Health Insurance for Drivers & Aides (20ppl) X 160,000 Under Review Trans - BOCES Timepiece (other system support expiring) X 44,000 Under Review (8,000 annually) SRO (1.0 to 2.0) X 45,000 Under Review Transfer to Food Service X 15,000 Under Review Modified Soccer X 18,000 Under Review Vape Detectors (MS & HS) X 40,000 Under Review Other Total 387,000 TOTAL REQUEST FROM ALL AREAS 2,053,170

Revised

2020- 2021 Proposition

■ 3 – 65 Passenger Buses ■ 1 – ¾ Wheelchair Bus ■ 1 – 35 Passenger Van ■ 1 – 29 Passenger Van ■ 1 – Wheelchair Van ■ 2 – Ford F350 4X4 – B & G ■ 1 – Delivery Van

• Increased request in buses due to Governors'

proposal to freeze transportation aid in future years.

• The delivery van was totaled in the summer and a

new one needs to be purchased. DESCRIPTION BUDGETED 2019-2020 BUDGETED 2020-2021 AMOUNT CHANGE PERCENT PROPOSITION - Bus Replacement $685,000 $853,730 $168,730 24.6%

37 Revenues: 2020-21 State Aid

$17,373,928

Building Aid

3,675,630

Sales Tax

3,052,941

Other Revenue

848,300

Reserves

4,510,010

Total Revenues before tax levy

29,460,809 $

Expenses: Salaries GITA - Teachers

$23,533,998

Admin

1,595,333

SRP - Service

7,413,603

Other Salary Items

966,295

Total All Salaries $33,509,229 Benefits: Health Insurance Cost

$9,188,023

ERS

1,126,227

TRS

2,658,953

Other Benefits

3,915,448

Total All Benefits $16,888,651 Other Costs Debt Service

$5,268,085

Other

11,207,366 $

Total All Other Costs $16,475,451 Total Expenses:

66,873,331 $

Anticipated Tax Levy

37,412,522 $

Tax Levy Maximum increase

35,160,524 $ Without Request Difference to Tax Cap (2,251,998) $ With Request Difference to Tax Cap (4,305,168) $

School Year

DRAFT BUDGET RECAP

Grand Island CSD

Revised

2020-21 Budget Development Sessions

Special Budget Study Workshops

 February 10, 2020  March 10, 2020  April 6, 2020 - Possible Budget Adoption  April 21, 2020 - Mandatory Budget Adoption Date

Regular Board Meetings

 February 24, 2020  March 23, 2020  March 30, 2020 – Joint Meeting with the Town Board (GICSD PD Room) 7pm  May 11, 2020 - Budget Public Hearing

Community Budget Vote and Board Seat Elections

 May 19, 2020

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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.