Frontier Central School District Board of Education Meeting April - - PowerPoint PPT Presentation

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Frontier Central School District Board of Education Meeting April - - PowerPoint PPT Presentation

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Educating every child..the whole child.. Frontier Central School District Board of Education Meeting April 5, 2016 1. Focus on student achievement 2. Include public and district stakeholders in the development of the budget 3. Reflect

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Frontier Central School District

Board of Education Meeting April 5, 2016

Educating every child…..the whole child…..

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SLIDE 2
  • 1. Focus on student achievement
  • 2. Include public and district

stakeholders in the development of the budget

  • 3. Reflect long term financial and

facilities planning

  • 4. Implement reserve planning

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3 66,000,000 68,000,000 70,000,000 72,000,000 74,000,000 76,000,000 78,000,000 80,000,000 82,000,000 84,000,000 86,000,000 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19

FCTA Annual Pay Steps (Triborough) with 2% Increase for All Other Employees

Expense Actual Revenue Actual Expense Budget Revenue Budget

$3 million deficit

ASSUMP SSUMPTI TION ONS State Aid increase is 4.7%, 2%, 2% in 2016-2019 Property Tax increase is 2.2%, 1%, 2% in 2016-2019 Sales tax revenue decrease in 2016-17 then 1.8% increase per year Other revenue increases 1.5% per year Health insurance increases 1.1%, 5%, 5% per year ERS & TRS no change in rate for 2017-2019 Wages ges incr creas ease e by Trib iboro

  • rough

ugh for r FCTA TA (3.6%,4. .6%,4.3%,4. 3%,4.1%) 1%) and 2% for r all ll others hers All other expenses increase 1.5% per year

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4 66,000,000 68,000,000 70,000,000 72,000,000 74,000,000 76,000,000 78,000,000 80,000,000 82,000,000 84,000,000 86,000,000 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19

Projections based on 1.5% increase for all Employees

Expense Actual Revenue Actual Expense Budget Revenue Budget

$30,000 surplus

ASSUMP SSUMPTI TION ONS State Aid increase is 4.7%, 2%, 2% in 2016-2019 Property Tax increase is 2.2%, 1%, 2% in 2016-2019 Sales tax revenue decrease in 2016-17 then 1.8% increase per year Other revenue increases 1.5% per year Health insurance increases 1.1%, 5%, 5% per year ERS & TRS no change in rate for 2017-2019 Wages ges incr creas ease e 1.5% 5% for all ll employee loyees All other expenses increase 1.5% per year

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Proposed Budget $78,601,595

Increase over prior year $1,569,256 (2.04%)

2016 2016-17 17 Ex Expen endit diture ure Bud udge get

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Includes:

  • Operation and maintenance
  • f facilities
  • Superintendent, personnel

and business offices

  • Board of Education
  • Insurance and legal
  • Printing, mailing and public

information services

  • BOCES administrative costs
  • Tax collection, district clerk,

treasurer and claims auditor

2015 2015-16 16 2016 2016-17 17 $ Increase crease % Increase crease $6,832,044 $6,914,534 $82,490 1.2%

2016-17 Expenditure Budget

CHANGE ITEMS:

 Buildings & grounds equipment replacement +$86,000  Contractual wage increases +$107,000  Building condition survey required in prior year

  • $110,000

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2015-16 PRINT SHOP SAVINGS Savings from:

 Wages and Benefits

$ 89,600

 Supplies and Equipment

$ 44,000

 Contracted services

$ 21,100

 BOCES printing services

  • $ 37,600

Total estimated cost savings $117,100 BOCES aid anticipated $ 25,700 Cost savings plus BOCES aid $142,800

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2015 2015-16 16 2016 2016-17 17 $ Increase crease % Increase crease $42,454,417 $43,697,892 $1,243,475 2.9%

2016-17 Expenditure Budget

Includes:

  • General instruction
  • Special education and
  • ccupational education
  • Instructional administration
  • Instructional technology services
  • Professional development
  • Guidance, health offices,

psychologists and social workers

  • Summer school, community

education and before/after school program

  • Interscholastic athletics and co-

curricular activities

CHANGE ITEMS:

 Add 9.3 positions +$578,000  Contractual wage increases +$827,000  Special Education tuition

  • $290,000

 Career & Technical Education +$94,000  Alternative Education +$34,000  Instrument replacement plan +$20,000

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9.3 net positions added

2.5 elementary teachers 2.4 middle school teachers

  • .5 teacher

aide reduction

  • .6 nurse

reduction

(private school needs)

2.0 teachers

for suspension program offset by BOCES costs

2.0 teachers

TBD based on enrollment

1.0 social worker

supported by Medicaid reimbursements

.5 speech teacher

previously covered by grant

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CHANGE ITEMS:

 Equipment purchases

+$48,000

 Move summer special

education transportation to special aid fund

  • $89,000

2015 2015-16 16 2016 2016-17 17 $ Decr crease ase % Decr crease ease $3,841,319 $3,790,996

  • $50,323
  • 1.3%

2016-17 Expenditure Budget

Includes:

  • Transportation personnel
  • Fuel for buses
  • Maintenance of buses and

bus garage

  • Equipment, other than bus

purchases

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CHANGE ITEMS:

 NYS retirement contributions

  • $240,000

 Workers compensation claims

+$222,000

 FICA

+$108,000

 Health insurance

+$89,000

2015 2015-16 16 2016 2016-17 17 $ Increase crease % Increase crease $19,230,449 $19,408,944 $178,495 .9%

2016-17 Expenditure Budget

Includes:

  • Health insurance
  • Contributions to NYS

retirement systems (TRS,ERS)

  • Social Security and Medicare

(FICA)

  • Retirement obligations
  • Workers compensation

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12 6,770,376 7,349,883 7,593,757 8,515,067 6,000,000 6,500,000 7,000,000 7,500,000 8,000,000 8,500,000 9,000,000 2013-14 Actual 2014-15 Actual 2015-16 Projected 2016-17 Budget

DISTRI TRICT CT COST ST OF HEALTH H INSUR URANCE NCE NOTE: 2016-17 budget includes $500,000

  • f contingency to cover unforeseen claims.
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CHANGE ITEMS:

 Transfer to special aid fund

+$150,000

 Debt Payments

  • $35,000

2015 2015-16 16 2016 2016-17 17 $ Increase crease % Increase crease $4,674,110 $4,789,229 $115,119 2.5%

2016-17 Expenditure Budget

Includes:

  • Debt payments due on capital

projects

  • Debt payments due on bus

purchases

  • Transfer from general fund to

finance capital outlay project

  • Transfer from general fund to

cover portion of summer special education programs not covered by state funding

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Proposed 2016-17 Budget: Total Revenue $76,937,741 Total Expense $78,601,595 Estimated Gap $(1,663,854)

**************************************************************************************************************************

Budget Gap 1,663,854 Tax Levy Increase 2.2% (Equal to Tax Cap) 812,319 Remaining Gap 851,535 Exceed Tax Cap Adjust Planned Use of Fund Balance Project additional state aid

(primarily GEA restoration of $842,130)

851,535 Expenditure Reductions Needed Total Balanced Budget 78,601,595 Percent Budget Increase 2.04%

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 State

e Aid:

15

2015 15-16 16 Budge get

Increase se based d on Governor’s budget et proposa

  • sal

New m money added to approved ved state e budget et

2016 16-17 7 Budge get Annua nual l increa rease in Fronti tier Budge get

Foundation Aid $21,767,733 +$113,192 + $23,013 $21,903, 3,938 938 $136,205 GEA - Gap Elimination Adjustment

  • $1,299,327

+$457,197 +$842,130 $ $1,299,327 Other Aid $10,709,028 + $62,726

  • $13,608

$10,758, 8,146 146 $49,118 Total State Aid $31,177,434 +$633,115 +$851,535 $32,662, 2,084 084 $1,484,650

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 Ta

Tax Lev evy: y:

  • Increase of $812,319, or 2.2%
  • Taxpayers will be eligible for $185 state rebate

because we are within the tax cap

  • Frontier maintains one of the lowest tax rates in Erie

County

 Fund

nd Ba Balance nce & Reserves: erves:

  • Appropriate $632,650 of fund balance and

$171,000 from reserves to achieve a balanced budget

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2016-17 Tax Cap

  • Lower of 2% or Consumer Price Index

.12%

  • After impact of growth in FCSD tax base

1.08%

  • Additional .13% levy increase to offset the

anticipated decrease in PILOTS

1.21%

  • Additional .99% levy increase to cover the

anticipated increase in local share of capital projects costs

2.20%

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Tax Rate

2015 15-16 6 Actual ual 2016 16-17 7 Budget $ C Chang nge % C Change nge Tax Rate/$1000 Assessed Value $26.43 $26.73 $.30 1.1% Tax rate is ba based on Hamburg rg prelimin inary ry assessed valuat atio ion Example le: Hamburg home with assessed value of $100,000

2017 tax increase $30

This amount is lower if you receive a basic

  • r enhanced STAR exemption

This increase ase will be more than n covered red by the antici cipate ated 2016 16 NYS tax rebate te check ck

  • f $

$185 85 per qualified ied homeowne

  • wner.

r.

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SLIDE 19

19 $- $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 $35.00 Holland Frontier East Aurora Clarence Iroquois Lancaster Cheektowaga West Seneca Lake Shore Tonawanda Akron Cheektowaga-Maryvale Sweet Home Springville-Griffith Lackawanna Orchard Park Eden Alden Williamsville Grand Island Hamburg Kenmore-Tonawanda Depew North Collins Amherst Cleveland Hill Cheektowaga-Sloan

2015 Full Value Tax Rate for all School Districts in Erie County

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 Board of Education approval of budget

proposal April 19, 2016

 Budget Hearing May 3, 2016 at 7:00  Budget Vote May 17, 2016 at the

Hamburg Senior Community Center

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