CHURCHVILLE-CHILI CENTRAL SCHOOL DISTRICT PROPOSED 2019-20 BUDGET - PowerPoint PPT Presentation

CHURCHVILLE-CHILI CENTRAL SCHOOL DISTRICT PROPOSED 2019-20 BUDGET 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 and continue to improve them in an effort to help prepare students to compete in a global market  Increase student achievement and provide rigorous learner- centered activities at every grade level  Keep the tax levy within property tax levy cap calculations  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  Prepare for future development of the district  Address social emotional needs of our students  Meet safety and security needs

Proposed Budget Reflects: • Additional staffing: • Cleaner • Grade 5-8 school counselor • Spanish Teacher • .4 FTE speech teacher • .5 FTE secretary for the office of instruction • Bus purchases • Decrease in retirement contribution rates • Retirement salary savings Safety and security measures • Special Education costs • • State Aid • Unfunded mandates • Use of Reserve Funds

2019-20 Budget Gap prior to Approved State Budget Tota otal Expenses enses $85,691,636 Tota otal Revenues nues (includ $81,540,410 cluding 2018 18-19 9 tax levy) ) Budge get t Gap ($4,151,226) Assumpt umptions ions 19-20 Appropriated Fund Balance Re-appropriation $1,662,181  Continue Utilizing District Reserve Funds to Fund the Budget  • Unemployment Reserves* $30,000 • Workers Compensation Reserves* $360,113 • Employees Retirement Reserves* $873,381 Remain aining ing Budget get Gap for 2019-20 20 ($1,228,551) Tax x Levy Increas crease e Within in the Cap + $730,551 2.0% Remain aining ing Budget get Gap ($495 95,00 000) 0) *Reserves can only be used up to the expense in the budget +Actual Tax Levy Cap 3.23%

Proposed 2019-20 Budget Recommended Adjustments Appropriations Reduction in proposed staffing ($102,538) Additional teacher resignation ($23,078) Reduction in TRS benefits ($53,120) Reduction in proposed bus purchases ($100,000) Reduction in proposed security items ($50,000) Net Change in Appropriations ($328,736) Revenues Additional State Aid $46,606 In Lieu of Taxes $10,358 Additional 0.3% in Tax Levy $109,300 Net Change in Revenues $166,264 Net Change to 2019-20 Budget $495,000 Budget Gap ($495,000) Remaining Budget Gap $0

Tax Cap Calculation ulation for 2019-2020 2020 Prior or Year Levy $ 36,439,750 2018-19 Actual 1.0053 Times es: : Tax x Base e Growth owth Factor or From Questar BOCES $ 314,5 ,506 06 Add: : Prior or Year PILO LOTs 2017-18 Actual (but must use what I estimated) Less: : Capit ital l Tax x Levy from om Prior or Year $ See the Capital Tab Equals ls: : Adjus justed ed Prior or Year Levy $ 36,947,387 2.00% Times es: : Allow owable le Levy Growt owth (lesser er of CPI or 2%) Less: : Estima imated ed Coming ing Year PILOT OT's $ 315,6 ,637 37 2019-20 Estimated amount Add: : Availab ilable le Prior or Cap Carryover over $ 246,738 Last year’s maximum levy less 2% $ 37,6 ,617 17,43 ,435 $ 1,17 177,6 7,685 85 3.23% 3% Equals ls: : Tax Levy Limit it To Be sent t to Comptroll ptroller March rch 17 17 Exempt emptions ions Add: : Court Order er/J /Jud udgemen ements – Tort $ - Not Tax Certiorari $ - Add: : Capit ital Tax Levy for Coming ming Year See the Capital Tab - Min at 0 per C. Szuberla Add: : Pens nsion ion Growth owth beyon ond 2 basis is points nts TRS Rate 2019-20 = 8.86% TRS Rate 2018-19 = 10.63% TRS Rate Change = -1.77 – 2.00 = 0% Projected Salary $ 27,151.52 $ - Estimated ERS Rate 2019-20 = 14.50% ERS Rate 2018-19 = 14.90% ERS Rate Change = -0.40 – 2.00 = 0% $ - Comptroller Projected Salary $ 11,237,757 From OSC Pension Payment Report Total l Levy y Cap Exclus clusions ions $ - $ 37,617 17,43 ,435 5 Tax x Levy Limit mit From m Above Add Exclus clusion ons $ - Maximu mum Levy y After Exemp mptions tions $ 37,617,43 ,435 $ 1, 1,177,6 7,685 3.23%

Summary of Proposed Budget Proposed 2018-19 Change in Percentage 2019-20 Budget Dollars Change Budget Expenditures $84,878,822 $85,362,900 $484,078 0.57% Revenues $45,523,838 $45,157,624 ($366,214) (0.80%) Appropriated $2,915,234 $2,925,675 $10,441 0.36% Fund Balance Tax Levy $36,439,750 $37,279,601 $839,851 2.30% Estimated True Value Tax Rate - Chili, $22.99 $22.81 ($0.18) (0.78%) Ogden, and Sweden Estimated True Value $22.99 $23.28 $0.29 1.25% Tax Rate - Riga

Comparison of 2018-19 Budget and Proposed 2019-20 Budget Ado Adopted ed Propos oposed ed Percen ent of Percen ent of Change e in Componen onent Total tal Budget Total tal Budget Dolla lars 2018-19 19 2019-20 20 Program ogram $60,811,160 71.64% $62,236,117 72.91% $1,424,957 Capital ital $14,839,313 17.48% $13,619,846 15.95% ($1,219,467) Ad Admin minis istr trativ tive $9,228,349 10.88% $9,506,937 11.14% $278,588 Total tal Budget $84,878,822 100% $85,362,900 100% $484,078 Capital: 15.95% Administrative: 11.14% Program: 72.91%

Estimated Revenues State Aid $39,423,251 46.18% Proposed Tax Levy $37,276,601 43.67% County Sales Tax $3,700,000 4.33% Fund Balance $2,925,675 3.43% Other $2,037,373 2.39% (Refunds, Rentals, Interest) Total Revenues $85,362,900 100.00%

What Tax Rate Means To The Homeowner Tow own True Equali alizati ation n Assessed ed Actu tual al Estimated ed Estimated ed Actu tual al Estimated ed Estimated ed va value e of Rate value va e of proper erty ty proper erty ty change ge proper erty ty proper erty ty increase rease home 2019-20 20 home tax rate tax rate tax tax per 2018-19 19 2019-20 20 2018-19 19 2019-20 20 $100,0 ,000 assessed d va value ue $22.99 $23.28 1.25% $2299 $2281 ($18) Riga $100,000 .98 $98,000 $22.99 $22.81 (0.78%) $2299 $2281 ($18) Ogden $100,000 1.00 $100,000 $100,000 1.00 $100,000 $22.99 $22.81 (0.78%) $2299 $2281 ($18) Sweden en $22.99 $22.81 (0.78%) $2299 $2281 ($18) Chili li $100,000 1.00 $100,000

Wh What is is t the e Contin inge gent t Budg dget et and d Proce ocess? ss? ■ 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 ■ Contingen gent Budge get 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 Contingent ngent Budget et – 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 ■ Going to a Contingency Budget after a Regular Budget defeat could result in a Budget Reduction of as much as $839,851.

Proposition #1 The proposed budget for the 2019-20 school year is $85,362,900.

Proposition #2 Authorizes the district to purchase five 66-passenger buses, two 36-passenger wheelchair buses, and three 30-passenger buses at an estimated maximum cost of $1,210,000.

2019-20 Board of Education Candidates In order shown on ballot Kathleen Gary Steve Mike Dillon Lawniczak Hogan Grabowski There are three open seats, each for a 3-year term.

Voter er Qualif ific icati ations ons In order er to vote e you must st be: • A Unit United d Stat ates es citize izen. n. • At least st 18 y 18 years s of age. • A resident ident of the e Churchv hville ille-Chil ili i Centr tral al School ol Dist strict rict for at least st 30 days s prior or to the vote. Please se Vot ote Tue uesd sday, May 21, 1, 2019 Middle dle Schoo hool North th Cafeteri eria Door or 31 Noon oon – 9:00 0 PM

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