CH CHURCH CHVILL VILLE-CH CHILI ILI CE CENTR TRAL AL SCH CHOOL OOL DISTR TRICT ICT PROPOSED POSED 2020 020-21 21 BU BUDGET GET Presented by Ms. Lori Orologio, Superintendent of Schools Mr. Franklin C. Nardone, CPA Assistant Superintendent for Business Services
District Goal Promote cost effectiveness, develop and manage a budget that provides a quality education in a fiscally responsible manner.
Goals of This Year’s Budgeting Process: To: ● Maintain the quality programs we offer while facing additional cuts in State Aid due to the pandemic ● Keep the tax levy within property tax cap calculation ● Meet all applicable mandated health, safety, and legal requirements ● Support educational programs and services vital to successful implementation of district goals ● Identify alternate funding sources and cost saving measures ● Address social emotional needs of our students ● Meet safety and security needs across the district
Proposed Budget Reflects: ● Pandemic Adjustment ● State aid ● Retirement salary savings ● Reserve funds and fund balance ● Substitute costs and fuel ● Program funding for students with disabilities ● Unfunded mandates ● Health and safety measures ● Staffing: ○ 1.0 cleaner
2020-21 Budget Gap prior to Approved State Budget Total Expenses $89,381,945 Total Revenues (including 2019-20 tax levy) $84,902,048 Budget Gap ($4,479,897) Ass ssumptio ions • 2020-21 Appropriated Fund Balance Re- $1,662,181 appropriation • Continue Utilizing District Funds to Fund the Budget $30,000 • Unemployment Reserves* $421,921 • Workers Compensation Reserves* $873,381 • Employees Retirement Reserves* Remain inin ing g Budget et Gap for 2020-21 21 ($1,492,414) Tax Levy Increas rease e Within hin the Cap + 2.5% $933,769 Remain inin ing g Budget et Gap ($558,645) *Reserves can only be used up to the expense in the budget +Actual Tax Levy Cap 3.55%
Proposed 2020-21 Budget Recommended Adjustments Carryo ryover ver Budge dget Gap ap ($ 558,645) Appro ropri priati ations Reduction in Proposed Staffing ($ 514,538) Reduction in Proposed Bus Purchases ($ 400,000) Net Change in Appropriations $ 914,538 Reve venue ues Reduction in State Aid ($ 413,205) Reduction in Sales Tax ($ 760,000) Net Change in Revenues ($1,173,205) Budget Gap ($ 817,312) Additi tional al Fund d Balance ance Appro ropri priati ation $ 817,312 Remain aining Budge get t Gap $0
Tax Cap Calcul lculati ation for 2020-2021 2021 Prior Year Levy $ 37,279,601 2019-20 Actual Times: Tax Base Growth Factor 1.0081 From Questar BOCES Add: Prior Year PILOTs $ 315,637 2019-20 Actual (but must use what I estimated) Less: Capital Tax Levy from Prior Year $ See the Capital Tab Equals: Adjusted Prior Yr Levy $ 37,897,203 Times: Allowable Levy Growth (lesser of CPI or 2%) 1.81% Less: Estimated Coming Year PILOT's $ 316,306 2020-21 Estimated amount Add: Available Prior Cap Carryover $ 337,834 Last year’s maximum levy less 2% Equals: Tax Levy Limit $ 38,604,670 $ 1,325,069 3.55 55% % (To Be sent to Comptroller March 17) Exemptions Add: Court Order/Judgements - Tort $ - Not Tax Certiorary Add: Capital Tax Levy for Coming Year $ - See the Capital Tab - Min at 0 per C. Szuberla Add: Pension Growth beyond 2 basis points TRS Rate 2020-21 = 9.53% TRS Rate 2019-20 = 8.86% TRS Rate Change = -0.67 – 2.00 = 0% Projected Salary $ 27,151.52 $ - Estimated ERS Rate 2020-21 = 14.60% ERS Rate 2019-20 = 14.60% ERS Rate Change = -0.00 – 2.00 = 0% Comptroller Projected Salary $ 11,237,757 $ - From OSC Pension Payment Report Total Levy Cap Exclusions $ - Tax Levy Limit From Above $ 38,604,670 Add Exclusions $ - Maximum Levy After Exemptions $ 38,604,670 $ 1,325,069 3.55%
Summary of Proposed Budget Actual Proposed Change in Percentage 2019-20 2020-21 Dollars Change Budget Budget Expenditures $85,362,900 $88,467,407 $3,104,507 3.64% Revenues $45,157,624 $46,449,242 $1,291,618 2.86% Appropriated $2,925,675 $3,804,795 $879,120 30.05% Fund Balance Tax Levy $37,279,601 $38,213,370 $933,769 2.50% Estimated Tax Rate - $23.04 $23.68 $0.64 2.77% Riga Estimated Tax Rate - $22.58 $22.47 ($0.11) (0.49%) Ogden Estimated Tax Rate - $22.58 $22.94 $0.36 1.58% Chili Estimated Tax Rate - $22.58 $22.02 ($0.56) (2.48%) Sweden
Comparison of 2019-20 Budget and Proposed 2020-21 Budget Percen rcent t of Percen rcent t of Adopt pted d Proposed posed Change ange in Compo ponent Total tal Total tal Dollars lars 2019-20 2019 20 2020-21 2020 21 Budge dget Budge dget Program gram $62,236,117 72.91% $63,139,740 71.37% $903,623 Capit pital al $13,619,846 15.95% $15,464,055 17.48% $1,844,209 Administ strati rative ve $9,506,937 11.14% $9,863,612 11.15% $356,675 Total tal Budge get $85,362,900 100% $88,467,407 100% $3,104,507 Capital: 17.48% Administrative: 11.15% Program: 71.37%
Estimated Revenues State Aid $41,625,200 47.05% Proposed Tax Levy $38,213,370 43.19% County Sales Tax $3,040,000 3.44% Fund Balance $3,804,795 4.30% Other $1,784,042 2.02% (Refunds, Rentals, Interest) Total Revenues $88,467,407 100.00%
What Tax Rate Means To The Homeowner Town True Equal alizati zation on Asses essed ed Actual al Estimate mated Estimate mated Actual al Estimate mated Estimate mated value e of Rate value e of proper erty y proper erty y change proper erty y proper erty y increas ease e home 2020-21 2020 21 home tax rate tax rate tax tax per 2019-20 2019 20 2020 2020-21 21 2019 2019-20 20 2020 2020-21 21 $100,0 ,000 asses essed ed value Riga $100,000 93% $93,000 $23.04 $23.68 $0.64 $2,258 $2,202 ($56) Ogden en $100,000 98% $98,000 $22.58 $22.47 ($0.11) $2,258 $2,202 ($56) Chili Chili $100,000 96% $96,000 $22.58 $22.94 $0.36 $2,258 $2,202 ($56) Sweden en $100,000 100% $100,000 $22.58 $22.02 ($0.56) $2,258 $2,202 ($56)
What is the Con ontinge gent Bu Budge get and Proc ocess? ess? If the voters do not approve a proposed budget, the Board of Education may: ● ○ Go before the voters for one more vote on the same or different budget ○ Implement the contingent budget after the first defeat, but must implement contingent budget if the second budget is not approved by the voters Conti tingen gent t Budget et Cap is no longer based on a permissible expenditure growth, ● but a cap on the taxes levied. The Tax Levy cannot be greater than the previous year. ● The Contin tingen gent t Budget get ○ Contingent Budget must be calculated based on a zero percent tax levy increase and as required by law, certain items must be removed from the budget: ■ Certain equipment purchases ■ Student supplies ■ Facility repairs not necessary to maintain the health and safety of the students Some raises for non-union employees ■ Note: e: Going to a contingency budget after a regular budget defeat, could result in a budget reduction of as much as $933,769.
Proposition #1 The proposed budget for the 2020-21 school year is $88,467,407.
Proposition #2 Authorizes the district to purchase five (5) 66- passenger buses, two (2) 36-passenger wheelchair buses, and three (3) 30-passenger wheelchair buses at an estimated maximum cost of $1,210,000.
2020-21 Board of Education Candidates In order shown on ballot Kristen Michael Amy Brumbaugh Iacucci Wilson There are three open seats, each for a 3-year term.
Absentee Ballot Process All district households will receive two ballots in the mail ● between May 27 and June 3. Additional ballots may be requested for qualified ● household members by calling 293-1800 ext. 2305 or online at: www.cccsd.org/BallotRequest.aspx. All absentee ballots must be received by 5 p.m., June 9, 2020 ● at the District Office.
Voter Qualifications In order to vote you must be: • A United States citizen. • At least 18 years of age. • A resident of the Churchville-Chili Central School District for at least 30 days prior to the vote. Please Vote Tuesday, June 9, 2020 by absentee ballot only. Must be received at District Office by 5 p.m.
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