Preliminary 2017 2018 School Budget Adopted by the Board of - - PowerPoint PPT Presentation

Preliminary 2017 – 2018 School Budget

1

DATE ACTIVITY 2016

November 8, Tuesday Budget calendar adopted by Board of Education December 8, Thursday Citizens Budget Advisory Committee 7:00 PM

2017

January 10, Tuesday Superintendent gives progress report of budget development to the Board. January 12, Thursday Citizens Budget Advisory Committee 7:00 PM February 7, Tuesday Regular meeting - Superintendent presents Preliminary Budget. March 1, Wednesday Submit information to calculate Tax Levy Limit Office of State Comptroller's website March 14, Tuesday Regular meeting - Superintendent presents Proposed Budget. March 21, Tuesday Proposed Budget Available On-line March 31, Friday First Legal Notification to Public - to announce budget hearing & vote. April 7, Friday Second Legal Notification to Public - to announce budget hearing & vote. April 17, Monday Petition nominating candidates for the Board must be received by 5:00 P.M. by the District Clerk. April 17, Monday Petitions for budget propositions must be received by 5:00 P.M. by the District Clerk. April 18, Tuesday Regular Board Meeting - Board of Education adopts budget. April 19, Wednesday Budget Available to the Public. April 19, Wednesday Submit Property Tax Report Card to SED. April 21, Friday Third Legal Notification to Public - to announce budget hearing & vote, including availability of budget. April 25, Tuesday BOCES Budget Vote May 2, Tuesday Budget Hearing - Must be no less than 7 days and no more than 14 days to the budget vote. May 3-10, Wednesday Budget notice mailed to eligible voters. May 10, Wednesday Voter Registration 4:00 P.M. - 8:00 P.M. May 12, Friday Fourth Legal Notification to Public - to announce budget hearing & vote. May 16, Tuesday School Board Election and Vote on Budget.

Adopted by the Board of Education November 8, 2016 HASTINGS-ON-HUDSON UNION FREE SCHOOL DISTRICT BOARD OF EDUCATION CALENDAR FOR 2017-2018 BUDGET

Hastings on Hudson UFSD Budget Goals for 2017-18

 Maintain the quality of education that the

community expects

 Present a school budget that does not exceed

the Tax Levy Cap

 Continue to build an affordable and

sustainable organization

Appropriations

 General Support

Board of Education, central administration, finance, legal,

• perations, maintenance, insurance

 Instruction

curriculum, supervision, teaching, special education, instructional media, pupil services, technology, co-curricular, athletics

 Transportation

in-district, out-of-district, athletics, BOCES special education

 Undistributed (Employee Benefits and Debt)

employee retirement, social security, workers’ comp., health insurance, unemployment, debt service

Hastings Public Schools 2017-18 Rollover Budget Appropriations

GENERAL SUPPORT 9.1% TRANSPORTATION 3.1% UNDISTRIBUTED 26.0% INSTRUCTION 61.8%

Preliminary Rollover 2017-18 Budget

PRELIMINARY ADOPTED ESTIMATED ROLLOVER BUDGET END OF YEAR BUDGET BUDGET APPROPRIATIONS 2016/17 2016/17 2017/18 CHANGE General Support $4,317,906 $4,249,614 $4,280,652

• $37,254
• 0.86%

Instruction $28,473,813 $27,317,028 $29,235,147 $761,334 2.67% Pupil Transportation $1,520,457 $1,376,604 $1,460,457

• $60,000
• 3.95%

Undistributed $12,769,954 $12,445,468 $12,307,308

• $462,646
• 3.62%

TOTAL $47,082,130 $45,388,714 $47,283,564 $201,434 % BUDGET CHANGE 0.43% ADOPTED ESTIMATED ROLLOVER BUDGET END OF YEAR BUDGET BUDGET REVENUES 2016/17 2016/17 2017/18 CHANGE State Aid $4,790,000 $4,929,097 $5,430,000 $640,000 13.36%

• Misc. Receipts

$1,250,000 $1,316,177 $1,200,000

• $50,000
• 4.00%

Appropriated Balance $2,217,120 $2,217,120 $1,940,000

• $277,120
• 12.50%

Retirement Reserve $350,000 $350,000 $850,000 $500,000 142.86% Transfer from Debt Service $0 $0 $0 $0 0.00% Reserve for Tax Certiorari $400,000 $400,000 $600,000 $200,000 50.00% Transfer from Capital Reserve $0 $0 $0 $0 0.00% Property Taxes $38,075,010 $38,075,010 $37,263,564

• $811,446
• 2.13%

Total Receipts $47,082,130 $47,287,404 $47,283,564 $201,434 % PROP TAX CHANGE

• 2.13%

Assessed Valuation $1,554,993,172 $1,868,690,053 * $313,696,881 Tax Rate $24.49 $19.94

• $4.55

Tax Rate Change

• 18.58%

*Assessed valuation is subject to change.

Tax Cap Calculation 17-18 Budget

Tax Cap Max $980,640

1) Prior Year Tax Levy 38,075,010 TIMES x 2) 1.029 Sub-Total 39,179,185 PLUS + 3) PY PILOTS 5,000.00 MINUS

• 4)

PY Levy for Judgements over 5% of total tax levy 0.00 PY Levy for excess increases to ERS PY Levy for excess increases to TRS PY Capital Tax Levy 608,588.00 EQUALS = PY TAX LEVY LIMIT 38,575,597 TIMES x 5) Allowable Levy Growth Factor (1 + inflation factor, up to 2%) 1.0126 Sub-Total 39,061,650 MINUS

• 6)

CY PILOTS 6,000.00 PLUS + 7) Available Carryover 0.00 EQUALS = 39,055,650 PLUS + 8) CY Levy for Judgements over 5% of total tax levy CY Levy for excess increases to ERS 0.00 CY Levy for excess increases to TRS CY Capital Tax Levy 0.00 MINUS

• 9)

Erroneous levy plus interest from prior year EQUALS = ALLOWED TAX LEVY WITH 50% plus 1 approval 39,055,650 980,640 2.58% 1 + Tax Base Growth Factor (provided by Commissioner of Tax & Finance by February 15th.) CY TAX LEVY LIMIT (to be submitted to State Comptroller, Commissioner of Tax & Finance and the Commissioner of Education by March 1st)

Major Expenditures as a Percent of the 2017-18 Budget

0.3% 0.5% 1.2% 1.2% 3.4% 3.1% 4.6% 2.3% 4.1% 23.6% 55.6%

0% 10% 20% 30% 40% 50% 60%

Textbooks & Library Books Equipment Supplies & Materials Utilities & Fuel BOCES Transportation Contracted Services Debt Service/Capital Tuition Benefits Salaries

Rollover Budget Expenditure Summary

2016-2017 2016-2017 2017-18 ADOPTED ESTIMATED ROLLOVER BUDGET END OF YR BUDGET

GENERAL SUPPORT

Board of Education $73,418 $77,268 $71,918 Central Administration $451,558 $447,084 $454,512 Finance $597,705 $607,300 $628,755 Legal $205,000 $137,500 $170,000 Personnel $8,000 $28,500 $8,000 Public Information $51,449 $49,949 $51,449 Central Services Operations $2,141,909 $2,103,000 $2,111,325 Maintenance $358,242 $365,500 $333,079 Special Items $430,625 $433,513 $451,614 TOTAL GENERAL SUPPORT $4,317,906 $4,249,614 $4,280,652

Rollover Budget Expenditure Summary

2016-2017 2016-2017 2017-18 ADOPTED ESTIMATED ROLLOVER BUDGET END OF YR BUDGET

INSTRUCTION

Curriculum Development $226,000 $221,500 $230,220 Supervision $1,451,783 $1,365,920 $1,419,614 Teaching $15,705,660 $14,992,315 $15,998,070 Special Education $6,384,486 $6,172,000 $6,635,868 Teaching Special Schools $25,000 $0 $0 Instructional Media $363,152 $359,809 $347,307 Technology $1,253,539 $1,200,000 $1,375,280 Pupil Services: Guidance $1,081,353 $1,103,100 $1,152,900 Health $303,976 $314,046 $329,346 Psychological Services $526,494 $479,500 $526,494 Co-curricular Activities $398,745 $382,643 $418,302 Interscholastic Athletics $753,625 $726,195 $801,746 TOTAL INSTRUCTION $28,473,813 $27,317,028 $29,235,147

Rollover Budget Expenditure Summary

2016-2017 2016-2017 2017-18 ADOPTED ESTIMATED ROLLOVER BUDGET END OF YR BUDGET

TRANSPORTATION

$1,520,457 $1,376,604 $1,460,457

UNDISTRIBUTED

Employee Benefits $11,212,854 $10,893,368 $11,153,637 Debt Service $1,112,100 $1,112,100 $808,671 Interfund Transfer $445,000 $440,000 $345,000 TOTAL UNDISTRIBUTED $12,769,954 $12,445,468 $12,307,308

TOTAL EXPENDITURES

$47,082,130 $45,388,714 $47,283,564

Revenue: Summary

• Anticipate $640,000 increase in state aid
• Transfer $1,940,000 of appropriated fund balance to

revenue

• Transfer $850,000 from Retirement Reserve to

revenue

• Transfer $600,000 from Tax Certiorari Reserve to

revenue

• Decrease in miscellaneous receipts of $50,000 –

Tuition Other Districts

REVENUE 2016-2017 ADOPTED BUDGET 2017-2018 PRELIMINARY BUDGET TOTAL STATE AID $4,790,000 $5,430,000

• MISC. RECEIPTS

$1,250,000 $1,200,000 APPROPRIATED BALANCES $2,967,120 $3,390,000 PROPERTY TAXES $38,075,010 $37,263,564 TOTAL APPROPRIATIONS $47,082,130 $47,283,564

PROPOSED REVENUE SOURCES

2017-2018

• MISC. RECEIPTS

2.5% APPROPRIATED BALANCES 7.2% STATE AID 11.5% PROPERTY TAXES 78.8%

Fund Balance - Comparison

June 30, 2016

• Est. June 30, 2017

Tax Certiorari $2,702,545 $1,500,000 Employee benefit accrued liability $ 253,049 $ 253,049 Retirement system contributions $1,587,747 $ 737,747 Debt service $ 20,217 $ 20,217 Repairs $ 200,000 $ 200,000 Future capital projects $ 150,000 $ 150,000 Total - Restricted $4,913,558 $2,861,013 Total - Unassigned $1,797,586 $1,797,586

Revenues

REVENUE SUMMARY

2016-2017 2016-2017 2017-2018 ADOPTED ESTIMATED END PRELINAR REVENUE BUDGET OF YEAR BUDGET ther Charges - Custodial Fees $35,000 $42,000 $42,000 ay School Tuition $215,000 $207,244 $217,000 uition Other Districts $250,000 $290,000 $175,000 Interest on Deposits & Investments $30,000 $20,000 $20,000 dmissions From Individuals-Theater $20,000 $20,000 $20,000

• rderline Properties

$50,000 $56,933 $56,000 nclassified Revenues $150,000 $160,000 $150,000 ales Tax $425,000 $435,000 $425,000 Rental-BOCES $75,000 $85,000 $95,000 tate Aid - Foundation and Other $3,406,656 $3,406,656 $3,512,123

• Building

$503,512 $493,441 $1,000,000

• BOCES

$736,955 $890,000 $775,000

• Textbooks

$142,877 $139,000 $142,877 tate Aid -Total $4,790,000 $4,929,097 $5,430,000 OTAL REVENUE OTHER THAN REAL PROPERTY $6,040,000 $6,245,274 $6,630,000 RANSFER FROM DEBT SERVICE FUND $0 $0 $0 PPROPRIATED FUND BALANCE $2,217,120 $2,217,120 $1,940,000 RETIREMENT RESERVE $350,000 $350,000 $850,000 RESERVE FOR TAX CERTIORARI $400,000 $400,000 $600,000 RANSFER FROM CAPITAL RESERVE $0 $0 $0 MOUNT TO BE RAISED BY PROPERTY TAXES $38,075,010 $38,075,010 $37,241,864 TOTAL REVENUE $47,082,130 $47,287,404 $47,261,864

Program Proposals 2017-18

Proposal FTE $ Amount K-4 (1 to 2 Sections $115,00 each) 2.0 $230,000 Increase Makers Space/STEM 0.7 $80,500 Guidance/Social Worker 0.2 $23,000 ELA Program N/A $60,000 Library books and supply increase N/A $10,500 Social Emotional N/A $15,000 Net FTE's 2.9 $419,000 Hillside Elementary School

Program Proposals 2017-18

Proposal FTE $ Amount 5-8 (1 @ $115,00) 1.0 $115,000 .2 World Language 0.2 $23,000 .3 PE/Health 0.3 $34,500 .2 A OK class 7th grade 0.2 $23,000 .1 Art 0.1 $11,500 .1 H & C 0.1 $11,500 Yale Center for Emotional Int. Program N/A $11,050 MS RTI Reading 0.2 $23,000 New Math texts $12,200 Net FTE's 2.1 $264,750 Farragut Middle School

Program Proposals 2017-18

Proposal FTE $ Amount English 0.4 $46,000 Social Studies 0.2 $23,000 Math 0.3 $34,500 Science 0.3 $34,500 Increase Guidance Secretary N/A $5,000 New Science texts N/A $13,000 Net FTE's 1.2 $156,000 Hastings High School

Program Proposals 2017-18

Special Education Proposal FTE $ Amount High School: .2 Earth Science Lab Spec Ed. teacher 0.2 $23,000 .2 English ICT 0.2 $23,000 .2 Humanities 0.2 $23,000 .2 Social Studies ICT 0.2 $23,000 .2 Algebra ICT Math 0.2 $23,000 .2 Pre-Algebra ICT Math teacher 0.2 $23,000 Resource Room Grade 12 0.4 $46,000 Middle School: ELA/Math 5/6/7 Spec. Ed 0.6 $69,000 Hillside: Reduce I section (1.0) ($115,000) One additional summer day N/A $1,500 for each speech language 24 hrs Net FTE's 1.2 $139,500

Program Proposals 2017-18

Proposal FTE $ Amount Plumber/Maintenance (Step 1 & Benefits) 1.0 $97,000 Net FTE's 1.0 $97,000 Buildings and Grounds

Program Proposals 2017-18

Proposal FTE $ Amount Nurse hours increase 6 hrs per week Farr $11,000 Nurse hours increase 5 hrs per week Hillside $8,500 Potential hockey program $30,000 Bus Monitors N/A $90,000 Net FTE's 0.0 $139,500 District

Program Proposals 2017-18

Site FTE $ Amount Hillside Elementary Scho 2.9 $419,000 Farragut Middle School 2.1 $264,750 Hastings High School 1.2 $156,000 Special Education 1.2 $139,500 Buildings and Grounds 1.0 $97,000 District 0.0 $139,500 Net FTE's 8.4 $1,215,750 Summary

Preliminary 17-18 Budget w/Proposals

ADOPTED ESTIMATED PRELIMINARY BUDGET END OF YEAR BUDGET BUDGET APPROPRIATIONS 2016/17 2016/17 2017/18 CHANGE General Support $4,317,906 $4,249,614 $4,338,652 $20,746 0.48% Instruction $28,473,813 $27,317,028 $30,025,992 $1,552,179 5.45% Pupil Transportation $1,520,457 $1,376,604 $1,550,457 $30,000 1.97% Undistributed $12,769,954 $12,445,468 $12,584,213

• $185,741
• 1.45%

TOTAL $47,082,130 $45,388,714 $48,499,314 $1,417,184 % BUDGET CHANGE 3.01% ADOPTED ESTIMATED PRELIMINARY BUDGET END OF YEAR BUDGET BUDGET REVENUES 2016/17 2016/17 2017/18 CHANGE State Aid $4,790,000 $4,929,097 $5,430,000 $640,000 13.36%

• Misc. Receipts

$1,250,000 $1,316,177 $1,200,000

• $50,000
• 4.00%

Appropriated Balance $2,217,120 $2,217,120 $1,940,000

• $277,120
• 12.50%

Retirement Reserve $350,000 $350,000 $850,000 $500,000 142.86% Transfer from Debt Service $0 $0 $0 $0 0.00% Reserve for Tax Certiorari $400,000 $400,000 $600,000 $200,000 50.00% Transfer from Capital Reserve $0 $0 $0 $0 0.00% Property Taxes $38,075,010 $38,075,010 $38,479,314 $404,304 1.06% Total Receipts $47,082,130 $47,287,404 $48,499,314 $1,417,184 % PROP TAX CHANGE 1.06% Assessed Valuation $1,554,993,172 $1,868,690,053 * $313,696,881 Tax Rate $24.49 $20.59

• $3.90

Tax Rate Change

• 15.92%

*Assessed valuation is subject to change.

Preliminary Budget Expenditure Summary with Proposals

2016-2017 2016-2017 2017-18 ADOPTED ESTIMATED PRELIMINARY BUDGET END OF YR BUDGET

GENERAL SUPPORT

Board of Education $73,418 $77,268 $71,918 Central Administration $451,558 $447,084 $454,512 Finance $597,705 $607,300 $628,755 Legal $205,000 $137,500 $170,000 Personnel $8,000 $28,500 $8,000 Public Information $51,449 $49,949 $51,449 Central Services Operations $2,141,909 $2,103,000 $2,169,325 Maintenance $358,242 $365,500 $333,079 Special Items $430,625 $433,513 $451,614 TOTAL GENERAL SUPPORT $4,317,906 $4,249,614 $4,338,652

2016-2017 2016-2017 2017-18 ADOPTED ESTIMATED PRELIMINARY BUDGET END OF YR BUDGET

INSTRUCTION

Curriculum Development $226,000 $221,500 $230,220 Supervision $1,451,783 $1,365,920 $1,419,614 Teaching $15,705,660 $14,992,315 $16,602,596 Special Education $6,384,486 $6,172,000 $6,737,187 Teaching Special Schools $25,000 $0 $0 Instructional Media $363,152 $359,809 $357,807 Technology $1,253,539 $1,200,000 $1,375,280 Pupil Services: Guidance $1,081,353 $1,103,100 $1,177,900 Health $303,976 $314,046 $348,846 Psychological Services $526,494 $479,500 $526,494 Co-curricular Activities $398,745 $382,643 $418,302 Interscholastic Athletics $753,625 $726,195 $831,746 TOTAL INSTRUCTION $28,473,813 $27,317,028 $30,025,992

Preliminary Budget Expenditure Summary with Proposals

2016-2017 2016-2017 2017-18 ADOPTED ESTIMATED PRELIMINARY BUDGET END OF YR BUDGET

TRANSPORTATION

$1,520,457 $1,376,604 $1,550,457

UNDISTRIBUTED

Employee Benefits $11,212,854 $10,893,368 $11,430,542 Debt Service $1,112,100 $1,112,100 $808,671 Interfund Transfer $445,000 $440,000 $345,000 TOTAL UNDISTRIBUTED $12,769,954 $12,445,468 $12,584,213

TOTAL EXPENDITURES

$47,082,130 $45,388,714 $48,499,314

Preliminary Budget Expenditure Summary with Proposals

Budget Calendar

• March 14 - Proposed budget
• April 18 – BOE Adopts Budget
• May 2 – Budget Hearing

May 16: Budget Vote and School Board Election