2020-21 Budget Board of Presentation May 12, 2020 Kimberly - - PowerPoint PPT Presentation

2020-21 Budget

Board of Presentation May 12, 2020

Kimberly Rohring, Deputy Superintendent Business and Finance Kaweeda G. Adams, Superintendent

Our guiding principles

Our vision

The City School District of Albany will be a district of excellence with caring relationships and engaging learning experiences that provide equitable

• pportunities for all students to reach their potential.

Our mission

We will work in partnership with our diverse community to engage every learner in a robust educational program designed to provide the knowledge and skills necessary for success.

Our goals

• Increase student achievement
• Enhance the delivery of quality instruction
• Build our leadership capacity and increase accountability
• Empower families to support the success of their children
• Partner with our diverse community

The purpose of this presentation is to:

• Update the Board of Education on the budget

development process for 2020-21

• Share strategies for closing the budget gap

Purpose

• “Measurement periods” in the state budget to compare

actual revenues/expenditures vs planned

• April 1-30
• May 1 to June 30
• July 1 to December 31
• If actual spending is ahead of budgeted spending, or if revenues

are less than forecasted, DOB can implement across the board reduction

• Legislature then has 10 days to make its own reduction plan by

concurrent resolution

• No Update

Possible Revenue Adjustments

State Budget Changes

• Eliminates the state share for CSE Section 4405 placements

(residential) - One year provision set to expire April 1, 2021

• The district will receive reduced state aid for students placed in

state schools for 2020-21; reduction already reflected in excess cost aid amount

• Repeal of Paid Time to Vote
• Possible calendar implications
• Charter School Tuition
• 2020-21 Charter Tuition x 0.945
• The tuition rate has been released
• Two schools expanding, we are planning for increased

enrollment which impacts our savings

2020-21 Adjusted Rollover Budget

2019-20 Adopted Budget Adjusted 2020-21 Rollover Budget Difference Salaries 111,620,516 $ 116,608,073 $ 4,987,557 $ Benefits 51,939,727 $ 56,966,777 $ 5,027,050 $ Equipment 1,012,743 $ 1,406,463 $ 393,720 $ Contract Services 9,384,962 $ 9,419,734 $ 34,772 $ Utilities 2,980,000 $ 3,537,468 $ 557,468 $ Supplies 3,996,617 $ 3,794,202 $ (202,415) $ Charter School Tuition 35,123,970 $ 36,177,689 $ 1,053,719 $ Out of District Tuition 6,900,000 $ 8,132,505 $ 1,232,505 $ BOCES 5,438,120 $ 6,117,921 $ 679,801 $ Transportation 9,664,052 $ 10,273,583 $ 609,531 $ Community Schools 4,449,735 $ 4,449,735 $

• $

Debt Service & Interfund Transfers 17,844,704 $ 18,484,105 $ 639,401 $ TOTAL 260,355,146 $ 275,368,255 $ 15,013,109 $

2020-21 Rollover Budget by Category

Salaries & Benefits, 63.03% Equipment, 0.51% Contract Services, 3.42% Utilities, 1.28% Supplies, 1.38% Tuition, 16.09% BOCES, 2.22% Community Schools, 1.62% Transportation, 3.73% Debt Service & Interfund Transfers, 6.71%

Salaries & Benefits Equipment Contract Services Utilities Supplies Tuition BOCES Community Schools Transportation Debt Service & Interfund Transfers

2020-21 Revenue

* Net All Other includes revenue such as increases interest earnings, insurance rebates; and decreases in utility tax receipts, Medicaid reimbursements.

Revenue Changes for 2020-21 State Aid 1,022,557 $ Tax Levy (1.96%) 2,305,720 $ Appropriated Fund Balance (2,386,637) $ * Net All Other 271,402 $ 1,213,042 $

Tax Levy Scenarios

Additional cuts needed for reductions in tax levy

Tax Levy 0%

• $

(2,305,720) $ Tax Levy 0.5% 589,066 $ (1,716,204) $ Tax Levy 1.0% 1,178,131 $ (1,127,589) $ Tax Levy 1.5% 1,767,197 $ (538,523) $ Tax Levy 1.7% 2,002,823 $ (302,897) $ Tax Levy 1.9% 2,238,449 $ (67,271) $ Tax Levy 1.96% 2,305,720 $

• $

2020-21 Revenue by Category

2019-20 Adopted 2020-21 Proposed Difference Property Tax Levy (at 1.96%) 117,813,113 120,118,833 2,305,720 Other Local Revenue 11,913,500 11,521,500

• 392,000

Interest, Fees, Reimbursements 5,756,000 6,462,000 706,000 State Aid 117,635,896 118,658,453 1,022,557 Federal Aid 1,950,000 1,800,000

• 150,000

Restricted Reserves 500,000 607,402 107,402 Appropriated Fund Balance 4,786,637 2,400,000

• 2,386,637

TOTAL REVENUE 260,355,146 261,568,188 1,213,042

2020-21 Proposed Budget $261,568,188, 0.47% increase

Budget Increase Drivers and Reductions

Rollover Increases Budget Adjustments 4/2 Budget Adjustments 4/16 Budget Adjustments 4/23 Budget Adjustments 5/7 Budget Adjustments 5/12 Salaries 4,987,556 $ (3,465,029) $ (3,788,646) $ (3,943,527) $ (6,391,012) $ (9,544,657) $ Benefits 5,027,051 $ (997,896) $ (1,106,928) $ (1,116,576) $ (1,277,382) $ (1,725,250) $ Equipment 393,720 $ (429,322) $ (679,322) $ 679,322 $ (679,322) $ (739,212) $ Contract Services 33,917 $ (253,400) $ (399,400) $ (419,780) $ (498,780) $ (631,780) $ Travel & Conference 1,355 $ (4,000) $ Utilities 557,468 $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ Transportation 609,531 $ (255,000) $ (255,000) $ (305,000) $ (253,387) $ (303,387) $ Supplies (202,915) $ (397,821) $ 399,821 $ (399,821) $ (383,378) $ (383,378) $ Charter School Tuition 1,044,269 $

• $
• $
• $

(141,943) $ (141,943) $ Out of District Tuition 1,241,955 $ BOCES 679,801 $ 92,468 $ (92,468) $ 92,468 $ (92,468) $ (130,460) $ Debt Service & Interfund Transfers 639,401 $ TOTAL 15,013,109 $ (5,910,000) $ (6,121,943) $ (5,612,914) $ (9,917,672) $ (13,800,067) $

Budget Adjustments for 5/12

Budget Adjustments 5/12 Notes Salaries (9,544,657) $ Reduction of 174 positions through attrition and RIF; 72.5 APSTA, 5 APSAA, 2.5 MC, 92 APSUE, 2 Non-Unit Benefits (1,725,250) $ Equipment (739,212) $ Additional reductions in equipment ~$60K Contract Services (631,780) $ Additional reductions including fiscal fees and SRO Travel & Conference Utilities (200,000) $ Transportation (303,387) $ Additional reduction in field trip transportation Supplies (383,378) $ Charter School Tuition (141,943) $ Out of District Tuition BOCES (130,460) $ Reduction of additional fees for svc doing internally in 2020-21 Debt Service & Interfund Transfers TOTAL (13,800,067) $

Enrollment and Staffing Ratios

Actual Actual Actual Actual Actual % of Total Staffing Budgeted * FTE Reductions % of Staff Reductions 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 APSAA 42.0 48.0 63.0 63.0 69.0 3.8% 64.0 (5.0) 3.0% APSUE 499.0 562.0 630.0 645.0 665.0 36.8% 578.0 (87.0) 51.6% APSTA 837.9 907.2 927.7 948.5 982.0 54.3% 910.0 (72.0) 42.7% M/C 24.0 33.0 38.0 38.0 41.0 2.3% 38.5 (2.5) 1.5% N/A 47.0 41.0 49.0 40.0 52.0 3% 50.0 (2.0) 1.2% Total Staff 1,449.9 1,591.2 1,707.7 1,734.5 1,809.0 100% 1,640.5 (168.5) 100.0% K-12 Enrollment 8,997 9,061 8,821 8,580 8,520 Gross Per Student Ratio APSAA 187.4:1 143.8:1 140.0:1 124.4:1 133.1:1 APSUE 16.0:1 14.4:1 13.7:1 12.9:1 14.7:1 APSTA 9.9:1 9.8:1 9.3:1 8.7:1 9.4:1 M/C 272.6:1 238.5:1 232.1:1 209.3:1 221.3:1 N/A 219.4:1 184.9:1 220.5:1 165.0:1 170.4:1 Total Staff 5.7:1 5.3:1 5.1:1 4.7:1 5.2:1 NOTE: 67 positions have been absorbed through attritition (vacancies, resignations, retirements).

Budget Adjustments for 5/12

Non-Salary Revenue Salary Total Total Row Labels Total Total Total FTE Administratrion Reduction (Combined and Eliminated Positions) 902,977 6.5 902,977 Changes to Athletics (Elimination of Freshman Sports, and Elimination of Varsity Asst Coaches) 79,661 79,661 Elimination of 3rd & 4th Grade instrumental music 220,554 3.5 220,554 Elimination of Second Grade Swim 48,078 37,809 0.6 85,887 Program Reductions (Field Trip, Sienna Scholars) 145,000 145,000 Reduced Equipment, Supplies, etc. 1,001,631 1,001,631 Reduction in Contract Services 862,549 862,549 Reduction of Discretionary Money to Schools 283,800 283,800 Revised Projections 759,102 1,213,042

• 186,000

1,786,144 Salary Freeze (Cabinet & MC) 94,871 94,871 Staffing Reduction - Elementary Classroom Teachers 1,168,671 15 1,168,671 Staffing Reduction - Elementary Encore 257,748 3.1 257,748 Staffing Reduction - ENL 126,031 2 126,031 Staffing Reduction - Instructional Coaches 535,631 6 535,631 Staffing Reduction - Maintenance & Operations 978,942 19 978,942 Staffing Reduction - Other (6th Period Stipends & Substitutes) 269,125 269,125 Staffing Reduction - Other (PAR, Clerical, TOSA, Communications, Curriculum Writing) 618,516 8 618,516 Staffing Reduction - Secondary Core 715,014 9 715,014 Staffing Reduction - Secondary Encore 826,357 10.9 826,357 Staffing Reduction - Secondary Reading 80,953 1.4 80,953 Staffing Reduction - Security (Reduction in Hall Monitors, elimination of asst. director, reduction in 638,659 12.5 638,659 Staffing Reduction - SPED 463,250 3.5 463,250 Staffing Reduction - Speech 194,450 2 194,450 Staffing Reduction - Support Behavior Specialists 506,780 8 506,780 Staffing Reduction - Support Other (Nursing, Social Workers, Psychologist, Lunch Supervision, Hackett After School) 444,692 4 444,692 Staffing Reduction - Teacher Aides & Assistants 1,725,216 53.5 1,725,216 Grand Total 3,100,160 1,213,042 10,699,907 168.5 15,013,109

Current Budget Gap

$15,013,109 Rollover Gap

• $10,699,907 Salary Reductions
• $3,100,160 Non Salary Reductions
• $1,213,042 Revenue Increase

$0 CURRENT GAP

• Budget reductions of an additional $2,305,720
• Those expenses absolutely necessary to operate and

maintain schools

• No equipment purchases (does not include state aided

instructional hardware)

• Outside building use cannot be at any expense to taxpayers;

responsible to pay any costs associated with use in full in advance

• Pupil supplies retained by the student (t-shirts, etc.)

Contingent Budget

• 100% Absentee Ballots
• Ballots will be mailed to all registered voters
• Ballots will be mailed after the Board of Education approves a

budget

• Ballots are to be submitted no later than 5pm on June 9,

2020

• Please continue to check the website and mailers for

additional information

Budget Vote Process

Budget Calendar – tentative schedule

May 14 Board Meeting – possible Budget Adoption May 19 Board Meeting – possible Budget Adoption (if not adopted May 14th) May 21 Budget made available to the public May 22 Property Tax Report Card due to NYSED no later than May 28 Public Hearing on 2020-21 Proposed Budget May 29 Budget Newsletter is mailed June 9 Budget Vote Day – All done by Absentee Ballot received by 5pm

Questions