Budget Presentation Brockport Central School District 2020-2021 - - PowerPoint PPT Presentation

Budget Presentation

Brockport Central School District 2020-2021 Proposed Budget

Questions for Public Hearing

We will be accepting budget related questions at the following e-mail: communications@bcs1.org Need to include your name and address along with your question.

Presentation Objectives

Budget Development Process Three Part Budget (Expenditures) Tax Cap Calculation Revenue Tax Levy History Star Reimbursement Contingent Budget Proposed Bus Purchase Election of Board Member Questions?

Budget Development Process

Board Budget Team meetings:

09/25/19 Update Fiscal Activities, Cash Flow and Grants, Review Budget Development, Procedures and Principles 10/23/19 Staff Utilization, State Aid, Enrollment Projections, Capital update 11/13/19 Transportation, Building & Grounds, Safety/Security, Revenue 12/11/19 Instructional Technology, CEPACS, BEDS, Athletics, Inclusive Ed. 01/15/20 Non-Instructional Budget & Overhead, HS, Library, Music, Textbooks 01/29/20 Enrollment; Instructional Budget; Elem Budget, OMS, Revenue 02/12/20 Tax Cap, Proposed Reductions/Increases, BOCES update 03/11/20 Proposed Reductions/Increases, Contingent Budget, FTE/staffing 04/15/20 Comparative tax analysis, State Aid, 3-Part budget, Grants 05/13/20 Food Service; Grants; Instruction update, Pre-Audit Review 06/10/20 Summer Plans; Fund Balance; Budget Process Assessment

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 do not have a more accurate estimate to date. 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

Component Adopted Budget 2019-2020 Proposed Budget 2020-2021 ADMINISTRATIVE Board of Education Central Administration Instructional Supervision Curriculum Development Central Services Legal, Data Processing, Printing, etc. Special Items Insurance, BOCES, etc. Employee Benefits TOTAL ADMINISTRATIVE $63,484 1,509,989 1,690,009 190,446 1,654,004 1,218,195 2,235,973 $8,562,100 $30,060 1,476,405 1,643,188 189,516 1,657,344 1,245,750 2,308,583 $8,550,846

Administrative Component

Component Adopted Budget 2019-2020 Proposed Budget 2020-2021 EDUCATIONAL PROGRAM Teaching – Regular & Special Schools Instructional Media Libraries, Aides, Audio/Visual, Supplies Pupil Personnel Services Attendance, Counseling, Health, Clubs, Psychologist, Athletics, Recreation Other Educational Recreation, Civic, Legal Pupil Transportation Employee Benefits TOTAL EDUCATIONAL PROGRAM $31,486,390 2,199,068 3,558,908 450,282 4,490,271 19,607,101 $61,792,020 $31,430,791 1,995,141 3,599,092 384,239 4,522,763 20,576,460 $62,508,486

Educational Program

Component Adopted Budget 2019-2020 Proposed Budget 2020-2021 CAPITAL Operations & Maintenance Principal/Interest Payments Transfer To Capital & Debt Service Fund Property Tax Refunds Employee Benefits TOTAL CAPITAL $4,937,920 5,207,554 100,000 11,000 1,885,822 $12,142,296 $4,907,082 6,011,626 100,000 11,000 2,108,870 $13,138,578

Capital Component

Proposed 2020-2021 Budget

Component Proposed 2020-2021 Budget Percent of 2020-2021 Budget Administrative $8,550,846 10.16% Educational Program 62,508,486 74.24% Capital 13,138,578 15.60% Total Budget $84,197,910 100.00%

Three Part Budget Comparison

Component Adopted Budget 2019-2020 Proposed Budget 2020-2021 Dollar Increase/ (Decrease) Percent Increase/ (Decrease)

Administrative $8,562,100 $8,550,846 ($11,254) (0.13%) Educational Program 61,792,020 62,508,486 716,466 1.16% Capital 12,142,296 13,138,578 996,282 8.21% Total Budget $82,496,416 $84,197,910 $1,701,494 2.06%

Expenditure Distribution

Administrative $8,550,846 Educational Program $62,508,486 Capital $13,138,578

Total Budget $84,197,910

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

Tax Levy History

Average of 1.78% over last 6 years.

Year Tax Levy Dollar Increase Percentage Increase 2014-2015 $29,637,825 $355,653 1.20% 2015-2016 $30,197,980 $560,155 1.89% 2016-2017 $30,197,980 $0 0% 2017-2018 $30,786,840 $588,860 1.95% 2018-2019 $31,587,298 $800,458 2.60% 2019-2020 $32,645,105 $1,057,807 3.05%

Tax Payment Example

Estimated 2020-21 True value tax rate = $24.08 (2019-20 actual $23.69) Estimated 1.68% true value tax rate increase

Town 2019-2020 Actual Tax Rate 2020-2021 Estimated Tax Rate Sweden $23.68 $24.07 Clarkson $23.68 $24.07 Hamlin $25.48 $25.90 Ogden $23.59 $23.98 Parma $23.65 $24.04 Clarendon $25.96 $25.88 Bergen $25.96 $25.88

Star Reimbursement

Estimated Basic Star Exemption Impact on a $100,000 home:

Without Star 19-20 taxes = $2,369.00 20-21 taxes = $2,408.00 Increase = $39.00 With Star 19-20 taxes = $1,658.30 20-21 taxes = $1,685.60 Increase = $27.30

Contingency Budget

Budget Notice 2019-2020 2020-2021 2020-2021 Adopted Budget Proposed Budget Contingency Budget Total Budgeted Amount, Not including separate propositions $82,496,416 $84,197,910 $83,950,414 Increase / (decrease) for the 2020-21 school year $1,701,494 $1,453,998 Percentage increase / (decrease) in each proposed budget 2.06% 1.76% Change in the consumer price index 1.81% Total Proposed School Year Tax Levy $32,645,105 $33,523,258 $32,645,105 Total Permissible Exclusions $659,946 $721,536

• A. Proposed School Year Tax Levy, NOT Including Levy for

Permissible Exclusions $31,985,159 $32,801,722

• B. School Tax levy limit, NOT including levy for permissible

exclusions $31,985,159 $32,803,936 Difference: A-B (Positive Value Requires 60.0% Voter Approval) $0 ($2,214) Administrative Component $8,562,100 $8,550,846 $8,477,549 Program Component $61,792,020 $62,508,486 $62,452,548 Capital Component $12,142,296 $13,138,578 $13,020,317

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 also may not raise any additional tax revenue which means further reduced revenue of $878,153. Contingent budget = $83,950,414

Proposed 2020-2021 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

Election of Board Member

Candidate for one Board of Education Trustee - David Howlett

2020-2021 Absentee Ballot Vote – June 9, 2020

Propositions:

 Budget  One Board Trustee  Bus Purchase

Voting

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

mandate.

 At least two ballots were provided per household with instructions

and return postage paid envelopes.

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

and counted.

 Ballot Box – located in main entrance in the Administration

building if not being mailed.

Questions for Public Hearing

We will be accepting budget related questions at the following e-mail: communications@bcs1.org Need to include your name and address along with your question.