2020-21 Budget Presentation Non-Instructional Budget Proposal - - PowerPoint PPT Presentation

2020-21 Budget Presentation

Non-Instructional Budget Proposal February 4, 2020

Non-Instructional Budget Comparison

ITEM 2019-20 2020-21 $ INC. %CHG NON-INSTRUCTIONAL BUDGET $19,610,240 $20,553,741 $943,501 4.8% FIXED COST (Benefits & Debt) % OF NON-INSTRUCTIONAL BUDGET = 68.0%

Non-Instructional Estimates

• HEALTH INSURANCE
• ERS/TRS RATES NOT FINAL
• INSURANCE: PROPERTY, AUTO, ACCIDENT
• CSEA SALARY – CONTRACT EXPIRES 6/30/2020
• WORKER’S COMPENSATION RATES
• SOME BOCES

Non-Instructional Budget Codes

• BOARD OF EDUCATION
• CENTRAL ADMINISTRATION
• FINANCE
• STAFF
• CENTRAL SERVICES
• SPECIAL ITEMS
• PUPIL TRANSPORTATION
• OTHER (Benefits, Debt, Transfers)

What do all the Budget Codes mean?

BOARD OF EDUCATION 1010 – Board of Education 1040 – District Clerk 1060 – District Meeting CENTRAL ADMINISTRATION 1240 – Chief School Administrator FINANCE 1310 – Business Office 1320 – Auditing 1325 - Treasurer 1330 – Tax Collector 1345 – Purchasing PROFESSIONAL SERVICES 1420 – Legal 1430 – Personnel 1480 – Public Information CENTRAL SERVICES 1620 – Operations 1621 – Maintenance 1670 – Central Printing and Mail

Codes Continued

SPECIAL ITEMS 1910 - Total Unallocated Insurance 1920 - School Association Dues 1964 - Refund of Real Property Taxes 1981 - Administrative Charge - BOCES 1983 - Capital Charge - BOCES TRANSPORTATION 5510 - District Transportation Services 5530 - Garage Building OTHER (Benefits, Debt, Transfers) 9010 - State Retirement (ERS) 9020 - Teacher Retirement (TRS) 9030 - Social Security 9040 - Workers Compensation 9050 - Unemployment Insurance 9060 - Medical Insurance 9700 - Debt Service 9900 - Interfund Transfers

2020-21 Projected Non-Instructional Budget

BUDGET CODE AMOUNT % CHANGE BOARD OF EDUCATION $82,290 2.4% CENTRAL ADMINISTRATION $258,134 1.8% FINANCE $389,916 3.0% PROFESSIONAL SERVICES $179,000 2.7% CENTRAL SERVICES $3,089,743 1.4% SPECIAL ITEMS $500,506 44.4% PUPIL TRANSPORTATION $1,977,206 4.0% OTHER (Benefits/Debt/Transfers) $14,076,946 4.8% TOTAL $20,553,741 4.8%

Distribution of Proposed Non-Instructional Budget

0.4 1.26 1.9 0.87 15.03 2.44 9.62 68.49 Board of Education Central Administration Finance Professional Services Central Services Special Items Pupil Transportation Benefits

Specific Codes Used in the 2019-20 Budget

.15 – INSTRUCTIONAL SALARIES (TRS) .16 – NON-INSTRUCTIONAL SALARIES (ERS) .2 – EQUIPMENT .4 – CONTRACTUAL .48 – TEXTBOOKS .49 – BOCES .5 – SUPPLIES .9 - DEBT SERVICE

Non-Instructional Budget Summary By Function

ITEM 2019-20 2020-21 $CHG SALARIES $3,094,220 $3,178,704 $84,484 EQUIPMENT $98,500 $121,500 $23,000 CONTRACTUAL $1,756,313 $1,765,815 $9,502 SUPPLIES $629,220 $648,970 $19,750 BOCES SERVICES $603,180 $761,806 $158,626 BENEFITS/DEBT $13,428,808 $14,076,946 $648,138 TOTAL $19,610,240 $20,553,741 $943,501 TOTAL PERCENT CHANGE = 4.8%

Summary of Proposed Non-Instructional Budgetary Appropriations

15.47 0.59 8.59 3.16 3.71 68.49

What makes up the 2020-2021 proposed budget?

Salaries Equipment Contractual Supplies BOCES Services Other

Board of Education 1010 Codes Summary of Major Budgetary Items CONTRACTUAL

• NEW BOE MEMBER TRAINING
• POLICY UPDATE SERVICES
• NYSSBA CONFERENCES

MATERIALS AND SUPPLIES

• GRADUATION SUPPLIES
• PRINTING
• LAW BOOKS

District Clerk and District Meeting Summary of Major Budgetary Items DISTRICT CLERK – SUPPLIES (1040 Code)

• PRINTING

DISTRICT MEETING- CONTRACTUAL (1060 Code)

• ANNUAL MEETING – ELECTION OFFICIALS
• ADVERTISING FOR OFFICIAL NOTICES
• VOTING MACHINES

2019-20 2020-21 %CHG TOTAL $80,394 $82,290 2.4% TOTAL DOLLAR CHANGE = $1,896

Central Administration Summary of Major Budgetary Items

SALARIES – (1240.15 & 1240.16)

• SUPERINTENDENT OF SCHOOLS
• SECRETARY TO THE SUPERINTENDENT

CONTRACTUAL

• DUES, CONFERENCES, PUBLICATIONS AND PRINTING

MATERIALS AND SUPPLIES

• OFFICE SUPPLIES

2019-20 2020-21 %CHG TOTAL $246,587 $253,691 2.9% TOTAL DOLLAR CHANGE = $7,104

Finance- Business Administration Summary of Major Budgetary Items

SALARIES – (1310.16)

• BUSINESS MANAGER
• TREASURER
• PAYROLL CLERK
• CLAIMS AUDITOR STIPEND

CONTRACTUAL

• DUES
• CONFERENCES AND PROFESSIONAL DEVELOPMENT
• ANNUAL INDEPENDENT AUDIT
• INTERNAL AUDITOR
• ADVERTISING
• SOFTWARE – INFOTAX
• COLLECTION SERVICES – COMMUNITY BANK
• BILLING SERVICES – COLUMBIA COUNTY

Finance – Continued Summary of Major Budgetary Items

MATERIALS AND SUPPLIES

• OFFICE SUPPLIES

BOCES SERVICES

• STATE AID PLANNERS, GASB, HEALTH & SAFETY, WORKER’S COMP &

HEALTH INS. COORDINATION

• SUPPLY & FOOD BIDDING SERVICES

2019-20 2020-21 %CHG TOTAL $378,713 $389,916 3.0% TOTAL DOLLAR CHANGE = $11,203

Staff- Legal, Personnel, and Public Information Summary of Major Budgetary Items

CONTRACTUAL – (LEGAL)

• LEGAL: GENERAL, TAX CERTORARI, BOND
• COLUMBIA COUNTY SHERIFF’S DEPARTMENT - SRO

BOCES SERVICES

• FINGER PRINTING SERVICES
• COMMUNICATIONS SPECIALIST
• PRINTING

2019-20 2020-21 %CHG TOTAL $174,238 $179,000 2.7% TOTAL DOLLAR CHANGE = $4,762

Central Services – Facilities Summary of Major Budgetary Items

SALARIES – (1620.16 & 1621.16)

• DIRECTOR
• SALARIES FOR OPERATION AND MAINTENANCE STAFF
• SUBSTITUTES AND OVERTIME

EQUIPMENT – 1620.2

• CLASSROOM & BUILDING FURNITURE

CONTRACTUAL – (OPERATIONS)

• BOILER INSPECTION AND REPAIRS
• PLUMBING REPAIRS
• INSURANCE
• ALARMS
• TELEPHONE
• WATER AND SEWER
• UTILITIES (OIL AND ELECTRICITY)

Central Services - Maintenance and Printing & Materials Summary of Major Budgetary Items MATERIALS AND SUPPLIES

• SNOW REMOVAL
• MEP SUPPLIES
• TOOL REPLACEMENT
• ATHLETIC FIELD MAINTENANCE
• BUILDING SUPPLIES
• PAVING REPAIRS

Central Services Budget Summary

ITEM 2019-20 2020-21 %CHG SALARIES $1,127,342 $1,145,868 1.6% EQUIPMENT $88,500 $86,500

• 2.26%

CONTRACT SERVICES $1,304,655 $1,310,275 .43% SUPPLIES $335,100 $355,100 5.9% BOCES SERVICES $191,830 $192,000 .89% TOTAL $3,047,427 $3,089,743 1.4% TOTAL DOLLAR CHANGE = $42,316

Special Items Summary of Major Budgetary Items

CONTRACTUAL - UNALLOCATED INSURANCE (1910.4)

• SCHOOL LIABILITY INSURANCE

CONTRACTUAL – SCHOOL ASSOCIATION DUES (1920.4)

• SCHOOL DISTRICT MEMBERSHIP DUES

CONTRACTUAL – REFUND ON REAL PROPERTY TAXES (1964.4)

• SMALL CLAIMS COURT DECISIONS FOR INDIVIDUAL

HOMEOWNERS AWARDED A REDUCTION IN ASSESSMENT BOCES – (1981.49 & 1983.49)

• BOCES ADMINISTRATIVE FEE
• BOCES CAPITAL AND RENT FEE

Special Items Budget Summary

ITEM 2019-20 2020-21 %CHG UNALLOCATED INS. $20,030 $20,500 2.3% SCHOOL ASSOC. DUES $9,750 $10,000 2.6% REFUNDS ON REAL $28,000 $25,000

• 10.7%

PROPERTY TAXES BOCES SERVICES $288,743 $445,006 54.1% TOTAL $346,523 $500,506 44.4% TOTAL DOLLAR CHANGE = $153,983

Summary of Employee Benefits Budget:

ITEM 2019-20 2020-21 %CHG STATE PENSION (ERS) $573,800 $597,828 4.2% TEACHER PENSION (TRS) $1,430,300 $1,602,044 12% SOCIAL SECURITY $1,525,240 $1,534,165 .59% WORKERS COMPENSATION $30,225 $32,000 5.9% UNEMPLOYMENT INS. $36,000 $35,000

• 2.8%

MEDICAL INSURANCE $4,788,928 $5,052,319 5.9% MEDICAL INS. (RETIREE) $2,705,678 $2,854,490 5.5% DENTAL INSURANCE $260,000 $274,300 5.5% MEDICARE REIMBURSE $155,000 $155,000 0.0% FLEX ACCOUNTS $35,000 $35,000 0.0% TOTAL $11,540,171 $12,172,146 5.5% TOTAL DOLLAR CHANGE = $631,975

Summary of Debt & Transfers Budget:

ITEM 2019-20 2020-21 %CHG SERIAL BONDS - PRINCIPAL $ 1,155,000 $1,170,000 1.2% SERIAL BONDS - INTEREST $ 219,361 $195,000

• 11.1%

BUS BANS - PRINCIPAL $ 399,776 $422,000 5.6% BUS BANS – INTEREST $ 14,500 $17,500 22.8% TRANSFER TO CAPITAL $100,000 $100,000 0.0% TOTAL: DEBT/Transfers $1,788,637 $1,804,800 0.9% TOTAL (Benefits, Debt, Transfers) = $14,076,946 TOTAL DOLLAR CHANGE = $648,138 or 4.8%

4.25% 11.38% 10.90% 0.23% 0.25% 35.89% 20.28% 1.95% 1.10% 0.25% 12.70% 0.71%

0.00% 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 35.00% 40.00%

2020-21

Summary of Benefits, Debt, Transfers Budget

Transportation Summary of Major Budgetary Items

SALARIES

• DRIVERS
• BUS MECHANICS
• SUBSTITUTE DRIVERS
• OT & EXTRA RUNS
• BUILDING CLEANERS

CONTRACTUAL

• MILEAGE
• TOLLS
• PHYSICALS
• MAINTENANCE AGREEMENTS: RADIO SERVICE, GPS
• UNIFORMS
• AUTO INSURANCE
• PAVING, MASONRY, CARPET & LIGHTING REPAIRS

Transportation Summary of Major Budgetary Items

MATERIALS AND SUPPLIES

• TIRES
• REPLACEMENT PARTS
• TOOLS
• OIL PRODUCTS
• FUEL
• ELECTRIC, HEATING, TRASH REMOVAL, WATER

Summary of Transportation Budget

ITEM 2019-20 2020-21 $CHG SALARIES $1,411,228 $1,461,156 $49,928 EQUIPMENT $10,000 $35,000 $25,000 CONTRACT SERVICES $193,950 $191,893 $2,057 SUPPLIES $284,450 $284,250 $-200 BOCES $2,476 $2,500 $24 TOTAL $1,900,447 $1,977,206 $76,759 TOTAL PERCENT CHANGE = 4.0%

Transportation: 1-BELL SAVINGS

• Proposed Transportation Budget is less than budget of

2015-16

• Mileage has been reduced 150,000 miles due to 1-bell

system

• Mileage reduction has resulted in a savings of $60,000 in

fuel and $15,000 in maintenance

• Scheduling modifications has eliminated pre-trip

payments saving appropriately $35,000 per year.

Bus Purchase Proposal 2020-21 BUS PROPOSAL (3) 72 PASSENGER LEONARD ($121,931 EA) $365,793 26 PASSENGER BLUEBIRD WHEELCHAIR EQUIPPED $78,595 TOTAL BUS COST $444,388 ESTIMATED TRADE-IN VALUE $12,000 TOTAL BUS PURCHASE $432,388 60% STATE AID $259,433 NET COST $172,955

Bus Purchase Proposal 5-YEAR PURCHASING HISTORY 2015-16 = $367,563 2016-17 = $394,297 2017-18 = $477,789 2018-19 = $476,020 2019-20 = $475,665 AID RATIO = 60%

Bus Purchase Proposal BUS FLEET STATUS

• 37

LARGE BUSES IN FLEET

• 16

SMALL BUSES IN FLEET

• 3

MINIVANS IN FLEET

• 45

BUSES WITH CAMERAS

• AVERAGE MILEAGE PER VEHICLE 76,554

FLEET CONDITION RATING

• EXCELLENT = 19
• GOOD = 19
• ADEQUATE = 7
• FAIR = 6
• POOR = 5

Bus Purchase Proposal

BUS FLEET STATUS: BUS RETIREMENT

• AVERAGE RETIREMENT AGE FOR IC BUSES 11.5 YEARS
• INDUSTRY STANDARD IS 9.5 – 10.5 YEARS
• 20 BUSES COMING DUE FOR RETIREMENT IN NEXT 4 YEARS
• 5 TO BE RETIRED IN 2020 - 2021
• AVERAGE MILEAGE FOR SMALL BUS RETIREMENT 216,565
• AVERAGE MILEAGE FOR LARGE BUS RETIREMENT 112,847
• UNDERCOATING & UNDERCARRIAGE WASHER PLAN IMPLEMENTED

IN 2012 & 2017 HAS INCREASED LONGEVITY OF BUSES

Upcoming Budget Development BOE PRESENTATIONS

• MARCH 3: INSTRUCTIONAL
• APRIL 7: REVENUE & FULL BUDGET

BUDGET COMMITTEE MEETINGS

• FEBRUARY 25: INSTRUCTIONAL
• MARCH 24 (tentative)

QUESTIONS?