Budget Presentation Board of Education March 9, 2020 - - PowerPoint PPT Presentation

2020 – 2021 2nd Draft Budget Presentation

Board of Education March 9, 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 2020 Enrollment Projections Governors Executive Budget ■ February 2020 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

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Curriculum, Instruction and Assessment

■

Pupil Personnel Services

■

Current Budget Assumptions

■

Draft Budget Updates

◻

Revenues

◻

Summary of Major Expenditures

■

2020-2021 Budget Impact Items

◻

Enrollment

◻

Prioritized at the Building/Department Level

◻

Prioritized by District

■

Bus Proposition & Maintenance Vehicle Information

■

Draft Budget

◻

Recap

◻

Fund Balance

◻

Tax Cap and Estimated Tax Rate

■

Budget Calendar

Curriculum, Instruction and Assessment

■ Ms. Karen Cuddy-Miller

Budgetary “ask”: TOSA for Curriculum and Instruction

■ This request was presented to the Board of Education in the budget presentation as a

“(1.0 to 2.0) in A fund”.

■ Historically, both positions have been grant supported. ■ One of these positions is a position that had been historically (decades) supporting the

district through the curriculum department. (Not a new budgetary impact.)

■ With unexpected enrollment increase in the Kindergarten last summer, this first position

was moved to a classroom position in 2019, to help assist the district in addressing this unanticipated rise.

■ The second TOSA position is a position that was added through grant funds three years

ago to create a literacy coordinator position to support the need for aligned curriculum and program at the elementary level. The literacy initiative was born and supported via this position.

■ The request was initially focused on restoring the first (1.0) TOSA position that had a

placeholder in the A funds, to the Curriculum and Instruction Department and now includes the request to, at the very least, maintain the second (1.0) TOSA position

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Partial List of PD provided through the current TOSA Literacy Position

Historically: TOSA for Curriculum and Instruction

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The TOSA position previously supported, through the Curriculum Office:

■ Mental Health Curriculum – recently releases standards and mandates ■ Peer Coach Program ■ New Teacher orientation and training ■ Research on Universal Screening tools ■ Research on new math program

◻Surveyed teachers ◻Reviewed and vetted multiple resources ◻Met with vendors ◻Assisted in the recommendation to extend the envisions subscription for an additional year).

■ Supported the literacy initiative with reading, writing and phonics ■ Guided the exploration of resources (and eventual teacher selection of Mystery Science) at the elementary

level to meet the needs represented by the changing standards

■ Developed presentations on student driven learning in the classroom ■ Data input for state mandated calculations on 900/990 hours formula

Historically: TOSA for Curriculum and Instruction

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Information - (Continued):

■ Worked with HS science teachers on learning management software options ■ Engaged in supporting the Computer-Based Testing, attended training, supported MS with technical issues,

and acted as the district liaison for vendor scoring.

■ Coordinated the management of the (previous) science kit materials through Monroe BOCES ■ Reviewed GICSD C&I website to help revise, maintain, remove content to ensure it was relevant and

accurate

■ Began to coordinate a global ‘scope and sequence” that would articulate ■ Acted as the liaison for the Tonawanda/Grand Island CSD(s)’ Teacher Center

◻Attended meetings, distributed course information, aligned instructional focus of district with Teacher

Center mission

■ Supported the professional development/training of teachers at Sidway, Kaegebein, and Huth on

implementation of the Fountas and Pinnell Benchmark Assessments

■ Began cursory work on updating the curriculum +-` - maps and working with teachers re: software ■ Collated information for Federal Grant reporting ■ Attend various conferences and provided turn-key information or training

Budgetary “ask”: STEM Teacher; K-12 STEM TOSA

STEM Teacher Elementary (1.0)

■ Grades 2-5 position ■ Would integrate schedule into our

“special areas” rotation so as not to impact classroom instructional time

■ Focus on delivery of an aligned vertical

STEM curriculum to connect K/1 with MS programming

■ Support student learning with new

Computer Science and Digital Literacy standards; 1:1 programming

TOSA: K-12 STEM Science/Robotics (.5)

■ Participate with the articulation of a K-12

curriculum following the adoption of the Computer Science and Digital Literacy standards

■ Support the integration of technology

and Digital literacy across the district – within the general education/special education classrooms, as well as working with Library Media Specialists

■ Provide professional development and

instructional coaching to align our practices

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Why the ask?

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Computer Science and Digital Fluency Standards – anticipated adoption Spring 2020

Why the ask?

Standards Bands: K-2 / 3-5 / 6-8 / 9-12

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Computer Science and Digital Fluency Standards – anticipated adoption Spring 2020

QII QII: Planning and preparations

Pupil Personnel Services

• Ms. Cheryl Cardone

Pupil Personnel Services

■ Special Education/Section 504 ■ School Counseling ■ School Psychology ■ Social Work Services ■ Health Services ■ Residency ■ McKinney –Vento (Homelessness) ■ Foster Cares Services ■ Home/Hospital Instruction ■ English Language Leaners

Pupil Personnel Services

Recommendations for 2019-20 (Recap)

• .5 Social Worker = 3.0 FTE (currently 2.5 FTE)
• Two .5 Float Nurses
• .5 Elementary School Counselor
• .4 Speech Pathologist (BOCES)
• Unified Bowling Program

Added:

• Horizons Health Services – Tuesdays
• Additional ½ day for CFS – Fridays
• Parent Programs – Vaping; STM
• Support Group – Saving the Michaels - last Wednesday
• f the month at the Golden Age Center

.5 Social Worker

• Lead school wide initiatives, such as Red Ribbon Week at Huth, National Kindness Day at Huth

and Kaegebein, Great Kindness Challenge at Kaegebein and next month at Sidway

• Presented at staff meeting at Kaegebein on the implementation of circle meetings, have assisted staff

getting them up and running. Will be doing the same at Huth next month.

• Developed and facilitated a school jobs initiative at Kaegebein where students had to complete an

application, gather letters of recommendation and sit through an interview on a committee composed of a local chamber of commerce member, school principal, school teacher, parent and myself. Students will be fulfilling their hired job duties as directed for various jobs around the building. Focused on targeted students who may need extra encouragement; with the idea of improving attendance issues, providing extra social emotional support, creating peer interpersonal relationships, etc.

• Will be developing a career fair at both Huth and Kaegebein in the Spring, after state testing is

completed.

.5 Elementary Counselor

• All students in the Special Class settings are receiving the

appropriate level of Speech Services.

• NYS variances due to class sizes in all grades 2 - 5 SC classrooms.

.4 Speech Pathologist

• The district has had 100% complete coverage this year!

Two Part-Time Float Nurses

Unified Bowling

• .5 Elementary Counselor = 1.0 FTE
• .6/.4 and .4/.6 Positions at Kaegebein = 1.0 FTE Teacher and

1.0 FTE Teaching Assistant

• Grades 2-5 Special Education Summer School in District

Pupil Personnel Services Requests for 2020-2021

• These new positions will be grant funded and have no impact on

the general fund; i.e. retirement replacement

• Summer School Cost savings to the Special Aid (F Fund) budget

as well as the BOCES summer (F Fund) budget. (Higher aid rate)

Pupil Personnel Services Requests for 2020-2021 Funding Sources

• To steward the District toward improved services and support

that foster the wellness and behavioral health of 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 foster a level of academic achievement emblematic of

championship school districts. THANK YOU These requests are in alignment with the District’s Strategic Plan Goals:

2020-2021 Draft Budget #2: Updated Program Maintenance Budget

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

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 $35,160,602 $778,651 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 $64,621,411 $959,707 1.51%

Current Budget Assumptions

■ Expenditure Assumptions

 Salary Increase: $1,136,871  8 Retirements Assumed  Substitute Payment Increase: $5,795  TRS: Increase– $58,078  ERS: Increase - $16,044  Retirement Benefit Increase - $68,000  Healthcare: Increase - $588,754  Debt Service Increase – $132,625  Worker’s Comp Decrease – ($43,000)

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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 $31,967,412.88 $1,136,870.88 3.69% **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 8,829,255.46 588,754.00 7.14% 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 (Admin, GITA, & SRP) 485,000.00 510,000.00 578,000.00 68,000.00 13.33% 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 3,957,406.42 140,741.42 3.69% 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 $61,821,029.76 $2,261,743.30 3.80% Total Budget to Budget Difference (MII)

$2,261,743.30 3.80%

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

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2020-21 BUDGET OVERVIEW

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March 9, 2020

BUDGET OVERVIEW WORKING DRAFT BUDGET DESCRIPTION APPROPRIATIONS HUMAN RESOURCES Compensation Change 1,172,666 Collective Bargaining Agrmts. / Contracts / Policy FICA 144,000 Compensation Change X 7.65% Health Insurance 588,753 Health Insurance Increase of Coverage Cost and Stoploss Unemployment Workers Compensation (43,000) Final PMA payment made Retirement Benefits 68,000 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 2,005,141 INSTRUCTIONAL PROGRAMS BOCES Services and Programs 140,741 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 152,041 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 2,261,750

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 $1,302,121

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 Elementary Class Size Ratios

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Current Class Size Ratios

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Projected Elementary Class Size Ratios

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Projected Class Size Ratios

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Current Secondary Enrollment

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Projected Secondary Enrollment

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Teacher Retirements

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Currently we have 7 teachers set to retire and we are considering replacing 7 FTE Band Director – Replace 1 FTE Spanish Teacher – Replace 1 FTE Physics Teacher – Replace 1 FTE Special Education Teacher – Replace 1 FTE CTE Teacher – Replace 1 FTE Elementary Music Teacher – Replace 1 FTE Reading Teacher – Replace 1 FTE

Administrator Retirement

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Currently we have 1 principal set to retire and we are considering replacing 1 FTE Elementary Principal – Replace 1 FTE

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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 Under Review WEB Advisor (2) Payment (.06 Index) X 5,245 Under Review 83,245 Sidway Elementary Special Education TA (1.0) X Internal Coverage Teacher aide ICT (1.0) X Internal Coverage Counselor (.5) X Grant Fund Coverage Summer Literacy Program X Under Review RTI Teacher X Under Review Sidway Teacher (K or 1st) X Internal Movements Sidway Teacher (K or 1st) X Internal Movements UPK Teacher X Under Review UPK Aide X Under Review

• Kaegebein Elementary

Social Worker (1.0 ): Currently .5 (share w/ Huth) X Under Review 2nd Grade Teacher (1.0) X Under Review .6 Sped Teacher/.4SpEdTA and .4 Sped Teacher/.6SpEd TA into 2 FTEs X Grant Fund Coverage School-Wide musical stipend (.06 Index) X 2,622 Under Review AV Club morning announcements stipend (.03 Index) X 1,311 Under Review 3,934 Huth Elementary Social Worker (1.0): Currently .5 (share w/ Kaegebein) X Under Review 1.0FTE AIS TA abolished and create 1.0FTE AIS Teacher X Under Review

• CURRENT YEAR REQUEST

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District 2020-21 2021 & Beyond Cost ($) Notes TOSA for Curriculum and Instruction (1.0 to 2.0) in A fund X Under Review STEM Teacher Elementary (1.0) X Under Review TOSA - K-12 STEM/Science/Robotics (.5) X Under Review TOSA - IT (IT and Safety) X Under Review Technician for safety and security of district X 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 63,200 Instructional Total 278,379 Operations Sid - Conference and Travel (reading recovery) X Under Review Sid - Sound Systems for Classrooms (16) X Under Review Sid - Cafeteria Furniture X Under Review Sid- STEM Room X Under Review Sid - Laminator X Under Review Sid - Smartboard upgrade to ITVs X Under Review Kaeg - Painting/Repairing Rooms/floors (3-4 per/yr.) X Under Review Kaeg - Microphones for Auditorium X Under Review Kaeg - Auditorium Screen X 3,000 Under Review Kaeg - Sensory items for OT/PT X Under Review Kaeg - ITV for OT/PT/ENL Room X Under Review Kaeg - Smartboard upgrade to ITVs X Under Review Huth - Smartboard upgrade to ITVs X Under Review Sid - Barrier between play ground/ring road X Under Review Sid - Playground Surface Sidway covering through fundraising MS- Laser Engraver X $15,000 Covered through equip MS - Furniture Replacement Plan X Under Review CURRENT YEAR REQUEST

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Operations Cont. 2020-21 2021 & Beyond Cost ($) Notes 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 (1.0FTE) X 61,958 Under Review PT Cleaners (3) X 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 191,958 District Wide Shared Equipment (Assist with IT, B&G, pop up projects etc.) X Under Review Trans - Health Insurance for Drivers & Aides (20ppl) X 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 162,000 TOTAL REQUEST FROM ALL AREAS 632,337 CURRENT YEAR REQUEST

57 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

$23,030,191

Admin

1,570,323

SRP - Service

7,366,900

Other Salary Items

966,295

Total All Salaries $32,933,708 Benefits: Health Insurance Cost

$8,829,256

ERS

1,126,227

TRS

2,658,953

Other Benefits

3,933,448

Total All Benefits $16,547,884 Other Costs Debt Service

$5,268,085

Other

11,173,855 $

Total All Other Costs $16,441,940 Total Expenses:

65,923,532 $

Anticipated Tax Levy

36,462,723 $

Tax Levy Maximum increase

35,160,602 $ Without Request Difference to Tax Cap (1,302,121) $ With Request Difference to Tax Cap (1,934,458) $

School Year

DRAFT BUDGET RECAP

Grand Island CSD

2020- 2021 Proposition

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

■ *This incorporates the replacement plan for buses

and trucks DESCRIPTION BUDGETED 2019-2020 BUDGETED 2020-2021 AMOUNT CHANGE PERCENT PROPOSITION - Bus Replacement $685,000 $737,452 $52,452 7.7%

Draft Budget Recap & Fund Balance

DRAFT DESCRIPTION BUDGETED 2018-2019 BUDGETED 2019-2020 BUDGETED 2020-2021 AMOUNT CHANGE PERCENT REAL PROPERTY TAX LEVY $33,463,153 $34,381,951 $35,160,602 $778,651 2.26% BASIC BUDGET $62,481,712 $63,661,714 $65,923,532 $2,261,818 3.62% TOTAL BUDGET $62,481,712 $63,661,714 $65,923,532 $2,261,818 3.62%

Fund Balances Fund Balance June 30, 2017 Fund Balance as

• f June 30, 2018

Fund Balance as

• f June 30, 2019

Fund Balance as of March 31, 2020 **Anticipated Fund Balance June 30, 2020 Explanation of Anticipation Restricted: Capital $54,600.00 $404,748.00 $409,777.00 $409,777.00 $0.00

Using for $24M capital project expenses

*Debt Service $4,666,488.00 $4,679,143.00 $4,737,284.00 $4,737,284.00 $3,777,284.00

will be used toward 2016 Debt to free up funds for $24M Project

Employee Benefit Accrued Liability $3,013,284.00 $2,657,928.00 $2,140,703.00 $2,140,703.00 $1,790,703.00

Use about $350,000 toward Retired Employee Benefits

Retirement Contribution (ERS) $1,328,032.00 $1,000,000.00 $1,012,246.00 $1,012,246.00 $1,012,246.00

Remain or increase

**Retirement Contribution (TRS) $0.00

Begin to fund if possible

Unemployment Insurance $255,639.00 $224,732.00 $0.00 $0.00 $0.00

Remain

Workers Comp $0.00 $0.00 $221,663.00 $221,663.00 $224,732.00

Assist with retro comp-claims (may need to re-establish)

**Self Funded - Health Reserve $0.00

Begin to fund if possible

Committed: Tax Certiorari $304,159.00 $95,269.00 $61,194.00 $61,194.00 $61,194.00

Remain or increase

Assigned: Designated for Subsequent Year's Expenditures $1,950,000.00 $1,950,000.00 $1,950,000.00 $1,950,000.00 $1,950,000.00

Remain

Other purposes (reserve for encumbrances) $104,466.00 $153,208.00 $461,645.00 $461,645.00

Depends on encumbrances at year end

Unassigned $2,505,546.00 $2,068,648.00 $1,853,567.00 $1,853,567.00 $2,546,468.56

4% of general fund budget

Total $14,182,214.00 $13,233,676.00 $12,848,079.00 $12,848,079.00 $11,362,627.56 ** New Reserves *The use of the debt service reserve is for the 2016 Bond principal payment. This will assist the ***June 30, 2020 balances are subject to change based on year end financial review

Calculating the Tax Cap: Revised

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Grand Island Central School District Proposed Tax Rates

Actual Actual *Estimated Tax Rates 2018-19 2019-20 2020-2021 $ Change % Change $19.36 $19.65 $20.09 $0.45 2.26% Tax Bill Actual Actual Estimated $ Change % Change Assessed Value (No STAR) $180,000 $180,000 $180,000 Tax Rate $19.36 $19.65 $20.09 $0.45 2.26% Tax Bill $3,485 $3,536 $3,617 $80.10 2.26% Assessed Value (STAR $30,000) $150,000 $150,000 $150,000 Tax Rate $19.36 $19.65 $20.09 $0.45 2.26% Tax Bill $2,904 $2,947 $3,014 $66.75 2.26% * Estimate based on 2019-20 Property Assessment

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.