Caledonia-Mumford Central School District 2018-2019 Budget - - PowerPoint PPT Presentation
Caledonia-Mumford Central School District 2018-2019 Budget Development Presented by; Board of Education Meeting Robert Molisani February 13, 2018 Superintendent of Schools Presentation Overview Mission Budget Calendar Budget
Central School District
2018-2019 Budget Development
Board of Education Meeting February 13, 2018 Presented by; Robert Molisani Superintendent of Schools
Mission Budget Calendar Budget Guidelines Decision-making Criteria Assess Criteria Proposed Budget in 1000, 5000, 8000, 9000 Propositions Budget Trends Review Preliminary Tax Cap Information
February 27 Instruction – 2000 Code Propositions March 13 Instruction -- 2000 Code Review BOCES Expenditures Vote on Propositions March 27 or Board Adopts The Proposed 2018-2019 School Budget April 10 Board Vote on BOCES Administrative Budget Three Part Budget Presentation May 8 Public Hearing on Proposed Budget May 15 Annual District Budget Vote and BOE Elections
Mission Statement
The Caledonia-Mumford Central School District, in collaboration with our community, takes pride in providing safe, comprehensive and rigorous educational experiences, in order for all students to graduate as ethical, responsible, lifelong learners, who are college and career ready.
1. The Board will provide funds to support the District’s Mission, Vision and Core Beliefs and other building and District goals. 2. The Board will develop a budget that will fulfill all contractual
mandates and legal requirements. 3. The District will provide appropriate resources and support to execute year one of the District’s Strategic Plan. 4. The District shall develop a budget with the goal of offering appropriate regular, advanced and special education programs and student support services that are of high quality that prepare students to be college and career ready. 5. The Board will support the recruitment, hiring and retention of quality staff.
community’s investment in facilities and infrastructure.
Governor Cuomo’s Executive Budget Proposal of January 2018.
prudent and sustainable reserve accounts
Adopted by the Board of Education on January 9, 2018
Caledonia-Mumford Central School District
The Board has developed the following budget decision criteria to retain programs or services:
(1) Maintain programs or services related to student safety, security and wellness (2) Retain programs and services that support students at risk of failing or not graduating (3) Retain programs or services that are supported by data and research (4) Provide the financial means to care for the community’s investment in facilities and infrastructure (5) Retain services and functions necessary to operate effectively and in accordance with the law
The Board recognizes that cuts may be necessary and has developed the following decision criteria: (1) Services with indirect impact on student achievement (2) Non-mandated services and programs (3) Functions that could be absorbed and /or handled reasonably by others or by other means (4) Programs that could be accomplished reasonably by
The general support category of the operating budget covers instruction-related managerial functions for the entire school
Schools, to carry out required responsibilities. Also included in this category are funds for strictly regulated financial operation
buildings and grounds; fire and liability insurances; personnel management; legal affairs and public information expenses; and BOCES administrative charges. Total for General Support
2017-2018: $2,049,828 2018-2019: $2,082,390 (1.59%)
BO BOARD ARD O OF ED EDUCAT CATION A1010 Contractual Expense 7,156 7,156 BOCES Services 5,787 5,787 Materials & Supplies 700 700 A1040 District Clerk Salary 3,747 3,911 A1060 District Meeting Contractual Exp. 1,200 1,200 Total B Board o
Education 18, 18,590 590 18, 18,754 754 0. 0.88% 88% CEN CENTRAL RAL AD ADMINISTRAT RATION A1240 Chief School Admin. 150,705 155,227 Personnel Salaries 49,156 50,631 Contractual Expense 7,500 7,500 Materials & Supplies 1,000 1,000 Total C l Central A l Admin in. 208, 208,361 361 214, 214,357 357 2. 2.88% 88%
FINAN ANCE CE A1310 Salaries 134,449 139,425 Contractual Expense 11,000 11,000 BOCES Services 5,765 5,765 Materials & Supplies 1,200 1,200 152,414 157,390 3.26% A1320 Salaries 1,938 1,996 Auditing Contractual Expense 18,000 18,000 19,938 19,996 0.29% A1325 Treasurer 7,500 7,500 Supplies & Materials 450 450 7,950 7,950 0.00% A1330 Contractual Expense 2,200 2,200 BOCES Services 2,016 2,008 Supplies & Materials 400 400 4,616 4,608
Total al F Finan ance 184, 184,918 918 189, 189,944 944 2. 2.72% 72%
STA TAFF FF A1420 Legal Contract Expense 4,000 4,000 BOCES Services 34,000 34,000 38,000 38,000 0.00% A1430 Personnel Contractual Expense 4,000 4,000 BOCES Services 21,224 27,144 25,224 31,144 23.47% A1480 Public Info. - Contractual Exp 12,000 12,000 Public Information BOCES 27,598 31,587 39,598 43,587 10.07% Total al S Staf aff 102, 102,822 822 112, 112,731 731 9. 9.64% 64%
CEN CENTRAL RAL S SERVI ERVICES CES A1620 Operations Salaries 425,369 430,695 Equipment 10,000 10,000 C/E other than energy 80,000 80,000 C/E-Energy 317,000 317,000 Supplies & Materials 73,000 73,000 905,369 910,695 0.59% A1621 Maintenance Salaries 135,987 140,517 Contractual Expense 20,000 21,000 Supplies & Materials 22,000 22,000 177,987 183,517 3.11% A1670 Central Printing/Mailing Salaries 11,847 12,458 Contractual Expense 28,000 28,000 Supplies & Materials 24,000 24,000 63,847 64,458 0.96% A1680 BOCES Services-Data Processing 61,000 61,000 61,000 61,000 0.00% Total C Central S Services 1, 1,208, 208,203 203 1, 1,219, 219,670 670 0. 0.95% 95%
SPECI ECIAL AL I ITEM EMS A1910 Unallocated Insurance 66,000 66,000 A1920 School Association Dues 4,000 4,000 A1981 BOCES Administration Charges 252,934 252,934 A1989 Unclassified Items 4,000 4,000 Total S Special I Items 326, 326,934 934 326, 326,934 934 0. 0.00% 00% TOTAL AL G GEN ENERAL ERAL S SUPPORT RT 2, 2,049, 049,828 828 2, 2,082, 082,390 390 1.59%
The Pupil Transportation category includes personnel salaries, transportation services for students who reside within the district boundaries and for students that require special transportation arrangements outside of the District; includes contractual transportation expenses and equipment, supplies and materials. Also included is bus transportation for co-curricular and interscholastic athletic activities at other locations, as well as for instructional-related field trips. Total for Pupil Transportation: 2017-2018: $794,593 2018-2019: $810,785 (2.04%)
DISTRI RICT CT O OPERAT ERATED ED A5510 Personnel Salaries 420,449 436,747 Equipment 2,000 2,000 Contractual Expense 45,000 45,000 BOCES Services 13,644 13,537 Supplies & Materials 155,000 155,000 636,093 652,285 2.55% BUIL ILDING A5530 Contractual Expense 18,000 18,000 Supplies & Materials 500 500 18,500 18,500 0.00% A5540 Contracted Transportation 140,000 140,000 0.00% TO TOTA TAL TR L TRANSPO PORTA TATI TION 794, 794,593 593 810, 810,785 785 2.04%
This general category includes costs related to
Programs, salary, supplies and material associated with community use. Total for Community Services: 2017-2018: $15,350 2018-2019: $15,816 (3.03%)
CO COMMUNITY ED EDUCAT CATION A8060 Personnel Salaries 10,350 10,816 Contractual Expense 5,000 5,000 15,350 15,816 3.03% TOTAL AL CO COMMUNITY S SERVI ERVICES CES 15, 15,350 350 15, 15,816 816 3.03%
This category groups a variety of District benefit costs including required contributions to the State Retirement Systems, Social Security, Workers’ Compensation and an unemployment insurance
costs. Total for Employee Benefits: 2017-2018: $3,774,842 2018-2019: $3,807,340 (0.86%)
Reduction in ERS Retirement Expenses Increase in TRS Retirement Expenses
EM EMPLOYEE BEN EE BENEF EFITS A9010 State Retirement 251,389 243,485 A9020 Teacher Retirement 735,169 780,786 A9030 Social Security 624,877 642,818 A9040 Workers Compensation 76,290 85,000 A9050 Unemployment 5,000 5,000 A9055 Disability Insurance 13,000 13,000 A9060 Hospitalization Insurance 2,069,117 2,037,251 TOTAL AL EM EMPLOYEE BEN EE BENEF EFITS 3, 3,774, 774,842 842 3, 3,807, 807,340 340 0.86%
This category groups a variety of District-wide costs which are not included in other areas, such as long term debt payments (payment for capital projects, bus financing), Debt Service Principal and Interest and Capital Outlay Project. Total for Debt Service: 2017-2018: $1,606,190 2018-2019: $1,599,950 (-0.39%)
Includes employee benefits as well.
DEBT EBT S SERVI ERVICE - CE - P PRI RINCI CIPAL AL A9732 BAN - Bus Purchases 116,650 161,000 116,650 161,000 38.02% DEBT EBT S SERVI ERVICE- CE-INTERES EREST A9732 BAN - Bus Purchases 5,000 9,500 A9770 Revenue Anticipation Notes 10,000 15,000 9,500
INTERF ERFUND T TRAN RANSFER ER Transfer to Capital Fund - Electric Upgrades 100,000 100,000 Transfer to Debt Service Fund 1,374,540 1,329,450 1,474,540 1,429,450
TOTAL AL D DEBT EBT S SERVI ERVICE CE 1, 1,606, 606,190 190 1, 1,599, 599,950 950
TO TOTA TAL U L UNDISTR TRIBUTE TED 5, 5,381, 381,032 032 5, 5,407, 407,290 290 0.49%
Grand Total Budget to Budget Increase is $75,478 or .92%
Code 2017-2018 2018-19 % 1000 General Support $2,049,828 $2,082,390 1.59% 5000 Transportation $794,593 $810,785 2.04% 8000 Community Education $15,350 $15,816 3.03% 9000 Benefits & Debt Service $5,381,032 $5,407,290 .49% $8,240,803 $8,316,281
Mumford Central School District is hereby authorized to purchase one 66-passenger bus and expend a sum not exceeding $118,000; which said sum will be raised by tax on taxable property of the school district and to be collected in annual installments and to issue obligations thereof in accordance with Educational Law and Local Finance Law.
School Year Voted Yes Voted No % Voted Yes Tax Levy Change Budget to Budget Diff. 2008-2009 290 174 62.5%
3.68% 2009-2010 243 136 64.1%
1.62% 2010-2011 331 164 66.9% 0%
2011-2012 278 160 63.5% 2.39%
2012-2013 543 209 72.2% 2.60%
2013-2014 276 137 66.8% 2.99% 4.10% 2014-2015 344 140 71.1% 1.66% 2.41% 2015-2016 258 88 74.6% 1.90% 3.44% 2016-2017 250 67 78.9% 1.50%
2017-2018 221 67 69.3 1.77 3.28 10 year avg. 303 134 69% 1.08% 1.35
Prior Year Tax Levy $6,897,777 Tax Base Growth Factor x 1.0055 $6,935,714 Prior Year PILOT (payment in lieu of taxes) + $15,000 $6,950,714 Prior Year Exclusions (capital levy court orders) - $146,679 Adjusted Prior Year Levy = $6,804,035 Allowable Growth Factor x $1.02 $6,940,116 PILOTS from coming year - $16,792 Tax Levy Limit = $6,923,324 Coming Year Exclusions + $112,408 Tax Levy Limit = $7,035,732 Available Carryover + 0 Maximum Allowable Levy (50% +1) = $7,035,732
Cal-Mum Tax Levy Limit 2.00% Tax Cap 2.0%
Caledonia-Mumford Where We Expect Success and Nothing Less