Monroe-Woodbury Central School District 2016 2017 Budget - - PowerPoint PPT Presentation

Monroe-Woodbury Central School District

2016 – 2017 Budget Presentation - Book I

• Budget Development Process, State Aid and

Tax Cap

• Transportation
• Operations & Maintenance
• Health & Safety
• Data Processing, Computer Assisted Instruction, Central

Printing & Library Media

February 17, 2016 Board of Education Meeting

Review Budget T erminology

• Budget: A plan of financial operation outlining the estimate of proposed expenditures for a fiscal year and the proposed means of

financing them.

• Budget Calendar: The schedule of key dates that the school district, Board of Education, and administrators follow in preparation,

adoption, and administration of the budget.

• Budget Year: The fiscal year immediately following the current year.
• Fiscal Year: A fiscal year is the accounting period on which a budget is based. The New York State fiscal year runs from April 1 to March
• 31. The fiscal year for all New York counties and towns and for most cities is the calendar year. School districts in the State operate on

July 1 through June 30 fiscal years.

• Fund Balance: A fund balance is created when the school district has money left over at the end of its fiscal year from either under

spending the budget or taking in additional revenue. Part of the fund balance (appropriated now called assigned fund balance) may be applied as revenues to the district's following year budget. A portion may also be set aside (unappropriated or unassigned fund balance) to pay for emergencies or other unforeseen occurrences.

• Fundamental Operating Budget (FOB): The total amount of money required to pay for current-year programs, staffing and services

at next year's prices — i.e., what the next year's budget would be if the current year's budget were simply "rolled over."

• Maximum Allowable Tax Levy: The Tax Levy Limit plus allowable exemptions results in the maximum allowable tax levy, which is the

highest tax levy a district can propose and still only need a simple majority to pass.

• Proposed Budget: Also called Administrative Proposal. Spending plan developed by school administrators prior to Board adoption.

School districts are required by New York State to show their proposed budgets in three categories: administrative, program, and capital.

• Reserves - Funds that have been set aside to satisfy legal obligations or plan for future expenditures.
• Revenue: Sources of income financing the operation of the school district.
• Tax Levy: Total sum to be raised by the school district after subtracting out all other revenues including state aid. The tax levy is used to

determine the tax rate for property owners in each of the cities, towns or villages that makes up a school district.

• Tax Rate: The amount of tax paid for each $1,000 of assessed value of property. In districts that cover just one municipality, the tax rate

is figured simply by dividing the total assessed property value by 1,000 and then dividing that again into the tax levy (the amount of money to be raised locally). In districts that encompass more than one municipality, the formula for figuring the tax rate is more complicated. It involves assigning a share of the total tax levy to each municipality and applying equalization rates to take into account different assessment practices.

2016-2017 Budget Challenges

• Property Tax Cap Levy Growth Factor at Historically Low Level: 0.12%
• Gap Elimination Adjustment Cut in State Aid Remains: -$1,245,187
• Foundation Aid Formula – Never fully phased in and frozen for four years
• Estimated Cumulative Loss to MW CSD 2007-08 - to Present: $73.2

million

• Estimated loss for the 2015-2016 year: $8.46 million!
• Increases in Health Insurance Premiums (+4.5%)
• Property Tax Freeze Credit Program – Ending
• Expiring Contracts
• MWAA (administrators), MWEA (clerical, cafeteria, aides, monitors,

RNs), MWTA (teachers & TAs), CSEA (custodial and transportation)

• Tax Certiorari Refunds and PILOTS
• Growing Need and Demand for Facilities Maintenance and Improvements
• Taxpayer’s Diminished Ability to Pay

Budget in Balance

Revenue Appropriations

Instructional Program

Sources of Revenue

 Local Non Property Tax

• Tuition and health services, interest earnings, reimbursements/vendor refunds, sale of

equipment, insurance recoveries, BOCES refund of prior year expenses

 State Aid – Equalizes School Revenue

• General Aid / Foundation Aid

 Provides 70% of State aid  Based on complex formula taking into account district wealth and pupil need and regional costs  Created in 2007-2008 in response to the Campaign for Fiscal Equity  MW CSD 2015-16: $28.8 million; with Full Phase in: $37.3 million

• Categorical Aids

 Designed to drive $ to certain types of programs & legislative priorities  Examples: High Tax, Textbook, Public High Cost & Private Excess Cost Aids, Computer Hardware Aid

• Expense Driven Aids – “Spend to Get”

 Aid ratio is applied to approved expenditures to generate aid  Building Aid – based on approved project costs of purchase, renovations, reconstruction & new construction (no Building Aid on maintenance & repairs)

 Transportation Aid – based on cost of day to day operation of transporting pupils to & from school  BOCES Aid – based on approved BOCES services, administrative & facilities costs (not special education or transportation)



Federal Aid

 IDEA 611 and 619, Title Grants I-III (Account for in F Fund)  Medicaid 

Real Property Taxes – Tax of Last Resort

State Aid Budget Process

 Regents’ Proposal

• Released in November/December
• Reflects Regents’ program priorities & initiatives
• Conceptual format
• District by district aid projections not available
• 2016-2017 recommended a $2 billion increase in State Aid

 Executive Budget Proposal

• Released in January
• Reflects Governor’s priorities & fiscal condition of state
• Based on projected district data for upcoming school yr. submitted with Fall state aid

claim

• 2016-2017 proposes a $991 million increase in State Aid

 Final Budget Projections

• Released when Governor & Legislative leaders come to an agreement on state aid

to education

• Formula changes drive $ to regions & priorities
• Timing of state budget does not coincide with district budget timelines
• Typically provides additional aid above the Governor’s proposal

2016-2017 Projected State Aid

2015-2016 2016-2017 $ CHG % CHG Foundation Aid 28,844,286 28,958,048 113,762 0.39% BOCES Aid 1,836,644 2,165,726 329,082 17.92% High Cost Excess Cost 2,282,677 2,408,135 125,458 5.50% Private Excess Cost 904,127 920,994 16,867 1.87% Hardware & Technology 167,567 177,257 9,690 5.78% Software, Library and Textbook 697,753 709,667 11,914 1.71% Transportation 8,006,388 8,212,671 206,283 2.58% High Tax 1,602,240 1,602,240 0.00% Gap Elimination Adjustment

• 1,867,732
• 1,245,187

622,545

• 33.33%

Building Aid 4,940,845 5,146,248 205,403 4.16% 47,414,795 49,055,799 1,641,004 3.46%

State Aid - Percentage of Revenue

30.3% 30.5% 29.1% 28.3% 28.9% 30.3% 29.5% 20.0% 22.0% 24.0% 26.0% 28.0% 30.0% 32.0% 34.0% 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15

Actual State Aid as % of T

• tal Revenue

Actual Revenue Categories as Percentage of Revenue

67.9% 67.6% 69.0% 70.4% 69.9% 68.5% 68.6% 30.3% 30.5% 29.1% 28.3% 28.9% 30.3% 29.5% 1.8% 1.9% 1.9% 1.3% 1.2% 1.2% 2.0% 0% 20% 40% 60% 80% 100% 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 Property Taxes State Aid And "Everything Else"

Property Tax Cap

 What is the property tax cap?

• In general, the tax cap law establishes a limit on the annual

growth of property taxes levied by local governments and school districts to two percent or the rate of inflation, whichever is less. Began for schools in FY 2012-2013.

 Are there exclusions or exceptions to the tax cap?

• There are limited, narrow exclusions to the cap, including certain

costs of significant judgments arising out of tort actions, unusually large year-to-year increases in pension contribution rates and the local portion of capital expenditures.

 Is there an override mechanism to the tax cap?

• The tax levy cannot exceed the cap unless 60%+1 voters

approve such an increase.

Tax Cap: It’s Not 2%

Year Allowable Levy Growth Factor 2012-2013 2.00% 2013-2014 2.00% 2014-2015 1.46% 2015-2016 1.62% 2016-2017 0.12%

Maximum Allowable Tax Levy

 Adjustments to the Levy Limit

• Tax base growth factor

 Adjusts for “brick and mortar” development that increases a municipality’s taxable property.

• Available Carryover

 If a local government levies less than the levy limit, up to 1.5 percent of that year’s tax levy limit may be added to the levy limit for the next fiscal year.

• Exclusions or Exemptions

 Pension contributions.  Court orders or judgments (excludes tax certiorari).  Capital expenditures for school districts only.

MW CSD Maximum Allowable Levy

Prior Year Tax Levy (2015-2016)

$110,878,824

Tax Base Growth Factor

x 1.0098 = $111,965,436

Add: Prior Year Payments in Lieu of Taxes (PILOTs):

+ $83,421

Less: Prior Year Exemptions (capital levy)

• $1,453,279

Adjusted Prior Year Levy

= $110,595,578

Adjusted Prior Year Levy

$110,595,578

Allowable Growth Factor (lesser of 2% or CPI)

x 1.0012 = $110,728,293

Less: Coming Year Payments in Lieu of Taxes (PILOTs):

+ $112,910

Tax Levy Limit

= $110,615,383

Add: Coming Year Exemptions/Exclusions 2016-2017 Capital Levy (existing debt service)

+ $5,985,972

2016-2017 Capital Levy (buses)

+ $1,021,845

State Aid (capital exclusion is net)

• $5,510,660

Pension Exclusion

+

Maximum Allowable Levy

= $112,112,540 $110,878,824

$ CHG

$1,233,716

% CHG

1.11%

2016-2017 Budget in Balance

Estimated Revenue Increase State Aid: $1,641,004 Taxes: $1,233,716 $2,874,720 +1.78% Use of FB and Reserves?

Appropriations

Instructional Program

Important Budget Dates

March 9



Board Meeting – Overview of building budgets March 30



Board Meeting – Budget review of Books II and III April 13



Board Meeting – Review of personnel budget and Superintendent’s budget recommendation April 21



Adoption of budget by Board of Education April 22



Property Tax Report Card due to SED May 4



Public Budget Hearing May 5



Mail budget notice May 17



“Annual Meeting” - Proposed Board of Education budget presented to public at large for vote

Questions or Comments

• Last year our school bus fleet

travelled almost 1,700,000 miles

• Drivers are committed to safety

through continuous training and education

• School buses are the safest way

for our children to travel to and from school

Code 5510 General Operation 29.5% Code 5530 Garage Building 6.5% Code 5540 Out of District Trans 36.5% Proposition 2 Bus Purchases 27.5%

Transportation General Fund/Proposition 2 $3,719,805

$1,021,845

$242,390

$1,357,400 $1,098,170

$0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000

2009- 2010 2010- 2011 2011- 2012 2012- 2013 2013- 2014 2014- 2015 2015- 2016 2016- 2017 5510-210 $996,500 $992,500 $977,500 $993,250 $836,865 $922,400 $928,500 $1,021,84

5510-210 Bus Purchases

$0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000

2009- 2010 2010- 2011 2011- 2012 2012- 2013 2013- 2014 2014- 2015 2015- 2016 2016- 2017 5510-516 $907,500 $891,000 $910,000 $550,255 $665,000 $600,000 $600,000 $500,000

5510-516 Trans Gas and Diesel

5540-469 Contract Transportation 5540-490-BOCES Coser

5540-469 5540-490 $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2009- 2010 2010- 2011 2011- 2012 2012- 2013 2013- 2014 2014- 2015 2015- 2016 2016- 2017 5540-469 $1,200,000 $1,200,000 $1,100,000 $900,000 $900,000 $50,000 $55,000 $57,400 5540-490 $0 $0 $0 $0 $0 $1,050,000 $1,200,000 $1,300,000

500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 Prop1&2 Total 3,995,225 3,977,725 3,875,725 3,355,855 3,168,215 3,401,200 3,618,200 $3,719,805

Proposition 1&2 T

• tal

Questions

Buildings and Grounds

Budget Goals for 2016-17

1.

Continue to maintain a high level of cleanliness and maintenance.

2.

Maintain the capital investment in the district facilities with a value of over $400,000,000.

3.

Replacement of maintenance equipment that is at the end of its useful life and/or reliable.

4.

Investment in custodial equipment which help keep staffing levels in check.

The How and The Why

 Because learning is a messy business  Pride and Respect  Set the table

Executive Summary for 16/17

 O&M Management $ 657 or 2.58%  O&M Custodial -$1,678 or 0.51%  O&M Grounds $14,752 or 26.96%  O&M Maintenance -$5,565 or 0.39%  O&M Painting $0 or 0%  O&M Utilities $ 57,642 or 2.10%  O&M T

• tal $65,808 or 1.43%

Capital Projects for 16/17

 Safety and Security

• District wide glass film phase 3

 Maintenance Projects

• District wide blacktop, sealcoating, and stripping
• High School stage curtains and carpet in auditorium
• Middle School side walk replacement
• Smith Clove ES bathroom renovations
• District wide roof preventive maintenance
• Central

Valley ES Re-tube boiler

• Ed Center repointing and waterproofing

Questions or Comments

Monroe-Woodbury Safety & Security Budget Requests for 2016-2017

Frank P . Squillante Director of Security & Emergency Preparedness

SCHOOL SAFETY STAFF

• We utilize a combination of 15 full-

time officers with approximately 12 part-time retired law enforcement substitutes to cover our schools.

Security & Emergency Preparedness Budget

Over the last few years and subsequent to the Sandy Hook Tragedy, a substantial amount of money & resources have been invested in Security Operations, Equipment, & Initiatives.

Community Awareness Emergency Response (CAER)

UNIQUE DRILLS & EMERGENCY PREPAREDNESS

District-Wide Video Monitoring

“Our Law Enforcement monitor as well”

LINE ITEM BUDGET

2015-2016 2016-2017 Adopted Proposed Dollar Percent Budget Account Description Budget Budget Change Change 1623-201-09-2100 HEALTH/SAFETY EQUIPMENT 42,700 42,700 0.00% 1623-414-09-2100 HEALTH/SAFETY DUES & PUBL 300 300 0.00% 1623-416-09-2100 HEALTH/SAFETY CONF & MTGS 1,100 1,100 0.00% 1623-421-09-2100 HEALTH/SAFETY TRAVEL 500 500 0.00% 1623-422-09-2100 HEALTH/SAFETY EQ RENT/MNT 2,000 3,200 1,200 60.00% 1623-429-09-2100 HEALTH/SAFETY PROF FEES 11,850 125,650 113,800 960.34% 1623-438-09-2100 SECURITY UNIFORM SERVICE 4,250 4,250 0.00% 1623-469-09-2100 HEALTH/SAFET OTH MISC EXP 2,000 2,000 0.00% 1623-504-09-2100 HEALTH/SAFETY SUPPLIES 19,000 19,000 0.00% 1623 Function Subtotal 83,700 198,700 115,000 137.40%

The question to the Monroe-Woodbury School District Community is

Who is in the “Middle of Security”?

Sec UR ity

Training & Awareness/IF YOU SEE SOMETHING SAY SOMETHING!

Monroe-Woodbury Central School District Budget Highlights 2016-17

• Data Processing
• Computer Assisted Instruction
• Central Printing
• Library Media

Preliminary T echnology Recommendations

Code Description 2015-16 Budget 2016-17 Budget $ % Difference +/- 0405 Data Processing $552,366 $618,918 $66,552 12.05% 7900 Computer Literacy $809,501 $1,120,645 $311,144 38.44% 2300 Central Printing $189,400 $198,870 $9,470 5.00% 4800 Library Media $188,375 $188,706 $331 0.18%

Code 12-13 13-14 14-15 15-16 16-17 0405 $506,641 $499,140 $499,140 $552,366 $618,918 7900 $1,127,419 $1,116,128 $1,116,128 $809,501 $1,120,645 2300 $151,266 $193,452 $219,000 $189,400 $198,870 4800 $192,360 $185,717 $188,061 $188,375 $188,706

• The Technology Department comprised the budget based upon the

needs of the students, staff, and schools.

• The goals of the technology budget are to provide all district

stakeholders with a reliable, highly available, and sustainable technology environment that supports the curricular and business processes of the district.

• The budget reflects a move toward becoming cloud-based and migrating to

Active Directory to encompass a 21st century environment.

Data Processing

Computer Assisted Instruction

Central Printing

• All buildings now use badge

authentication

• Saving money
• Less maintenance
• Access to enhanced capabilities
• Easier tracking

T echnology – T

• tal Cost of Ownership

http://blog.agrimaster.com.au/wp-content/uploads/2014/07/Total-Cost.jpg

T echnology in the District

Equipment K-1 2-5 MS HS T

• tal

SMARTBoards 57 128 95 89 369 Projectors 62 139 96 122 419 iPads 212 340 149 86 787 iMacs 195 504 402 602 1703 Chromebooks 96 65 103 264 Clicker Sets 15 10 25 Document Cameras 6 75 14 8 103 Midi Keyboards 29 1 19 49 Wireless Access Points 20 51 33 50 154 T

• tal Devices

3873

Computer Trouble Tickets

50 100 150 200 250 300 350 400 450 Jul-15 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 9 18 407 388 311 233 202

1,568 Tickets Closed July-15 through January-16

New Initiatives

• Google Apps for Education – Sites and Classrooms
• LEGO MINDSTORMS Education and SPRK Education
• Upgrade Storage Area Network and implement Disaster Recovery Plan
• MyLearningPlan, SchoolDude, New Chromebooks with carts
• Migrate eDirectory to Active Directory
• Automate Data Flow between various technology solutions
• Increase bandwidth to provide robust access
• Provide timely, focused and integrated technology training
• Increase engagement of all stakeholders using technology tools and

resources

Library Media

Library Media K-12

Elementary Book Circulation Through 2.8.16

• K-1: averaged 74 circulations per patron.
• 2-5: averaged 62 circulations per patron.

Secondary Library Usage

• 6-8: averaged 387 daily sign-ins.
• 9-12: averaged 394 daily sign-ins

(Includes students visiting library from study halls, FLEX, and lunch periods throughout the day).

MWCSD K-12 Library Annual Book Circulation shows a 43% increase over 10 years.

250,000 402,000 100,000 200,000 300,000 400,000 500,000 2006 2015 Circulation

Questions?