Wheatland-Chili Central Schools 2015-2016 Budget Development - - PowerPoint PPT Presentation

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Wheatland-Chili Central Schools 2015-2016 Budget Development - - PowerPoint PPT Presentation

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Wheatland-Chili Central Schools 2015-2016 Budget Development Instruction: BOCES, Special Education, Pupil Services February 9, 2015 Board of Education Meeting District Objectives Build a 2015-2016 budget that: Supports Board of

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Wheatland-Chili Central Schools 2015-2016 Budget Development

Instruction: BOCES, Special Education, Pupil Services February 9, 2015 Board of Education Meeting

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District Objectives

  • Build a 2015-2016 budget that:

– Supports Board of Education goals – Preserves District assets – Is fiscally responsible, reasonable, and balanced

  • Build the 2015-2016 budget with future

budgets in mind:

– Assess dependence on appropriated fund balance – Thorough analysis of five-year plan for use of reserves

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Board of Education Priorities

  • Encourage all students to do better.
  • Improve communications and customer service.

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District’s Strategic Focus

  • To provide academic excellence, which empowers all

individuals to become motivated learners.

  • To provide and maintain systems to support open

communications with all stakeholders (Communication and Parent Involvement).

  • To provide a competitive educational program that is

sustainable for the community (Fiscal Accountability).

  • To provide systems necessary for a clean, safe, and

healthy environment to support the educational program (Operations).

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2015-2016 Budget Development Timeline

Date Presentation January 12 General Support, Community Services, Transfers, and Debt Services January 26 General Support (Facilities) and Transportation February 9 Instruction (BOCES, Special Education, Pupil Services) February 23 Instruction (Elementary, Secondary, Sports, Co-Curricular, Technology) and Employee Benefits March 9 Review Draft Budget March 23 Review Draft Budget April 13 Adoption of Proposed Budget May 11 Budget Hearing and Meet the Candidate Night May 19 Budget Vote June 16 Statewide Budget Revote Day

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Budget Views

  • Areas of Expenditure
  • Budget View by Function Codes

(general types of expenses)

  • Three-Part Budget
  • Summary View of Budget as

Required by SED Regulations

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Areas of Expenditure (function codes)

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Expenditure codes are arranged by functional unit and object of expenditure. The term function refers to the primary classification and description as to purpose (what was the purpose of the expenditure). The first four digits identify the function:

  • 1000 – 1999 General Support
  • 2000 – 2999 Instruction
  • 5000 – 5999 Transportation
  • 6000 – 8999 Community Service
  • 9000 – 9099 Employee Benefits
  • 9700 – 9799 Debt Service
  • 9900 – 9999 Interfund Transfers

Each function is further subdivided to better classify the expenditure. For example, expenditure code 1325 in the General Support function identifies the Treasurer’s Office within the financial office of the school district.

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Three-Part Budget (Function Codes)

Budget Type Components Administrative Overall general support and management of the operations of the District:

  • Board of Education costs
  • Central and school administration
  • Finance (including tax collection, purchasing, legal and auditing

expenses)

  • Curriculum development
  • BOCES administrative expenses

Program Largest portion of all planned expenditures for instruction and support services:

  • Instructional, co-curricular, and athletic programs
  • Counseling and health services
  • Pupil transportation

Capital Costs associated with maintaining facilities and grounds:

  • Building and equipment repairs
  • Custodial and maintenance supplies
  • Utilities
  • Debt service

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What do we know about the 2015-2016 Budget?

Major Non-Discretionary Expenses

  • Employment contract provisions to meet instructional needs

(salaries and benefits)

  • Employer retirement costs, social security, unemployment

(rates as mandated)

  • Debt payments (similar to mortgage payments)
  • BOCES administrative costs
  • Auditing services (required by law)
  • Services for special education students (tuitions and related

services)

  • Materials and textbooks required for instruction
  • Utilities (electricity, heat, telephone, etc.)
  • Transportation costs (as required by law)

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2015-2016 Proposed Base Budget (by function codes)

  • Instruction (BOCES, Special

Education, Pupil Services) – Budget Function Codes 2010 – 2825

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Instruction: BOCES Services (other than Special Education)

Category Description

Curriculum

  • Curriculum development support

Inservice Training

  • Workshops for staff
  • Coaching certification
  • School bus driver training

Instruction

  • WeMoCo program and New Visions
  • Regional summer school
  • Alternative High School
  • Urban-Suburban Program (Monroe #1)
  • English as a Second Language support
  • Masterminds
  • Academic Challenge Bowl
  • International Model UN
  • BUBL (Monroe #1)
  • Elementary Science Program
  • School to Work Partnership (Monroe #1)
  • STAR Renaissance Assessments

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Instruction: BOCES Services (other than Special Education)

Category Description

Instruction (continued)

  • Today’s Students Tomorrow’s Teachers (Monroe #1)
  • Counseling software application
  • Library services (online resources, film/video, library

automation)

  • Tutoring and Out-of-School Suspension
  • Grant writing services
  • Test scoring services
  • Student Behavioral Assistants
  • Project Lead The Way costs

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Instruction: BOCES Services (other than Special Education)

Category Description

Technology

  • Library automation
  • Online courses
  • IT Managed Service (Regional Information Center,

Monroe #1 BOCES)

  • Shared Data Analyst/Programmer with Greece

Central (Monroe #1 BOCES)

  • Computer server leases
  • IEP Direct
  • School Tool (student management system)
  • Emergency contact system
  • Internet access
  • Data warehousing
  • School World (website)
  • Telecommunications

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Instruction: BOCES Services – Students with Disabilities

Self-Contained Classrooms: 13 students (as of 2.6.15)

  • Requirements based on IEPs
  • Student behavior assistants and teacher aides
  • Related services
  • Tutorial services and out-of-school suspension program
  • Teachers of Deaf/Hearing Impaired
  • Interpreters
  • Hearing impaired/audiological services
  • Occupational therapy

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Instruction: BOCES Services – Students with Disabilities

Self-Contained Classrooms – Continued:

  • Related services - Continued
  • Blind/visually impaired
  • Physical therapy
  • Speech and language therapy
  • Assistive technology
  • Career planning
  • Extend school year (ESY) program
  • Worked-based learning program
  • Shared Pupil Personnel Services Supervisor with Monroe

#2 BOCES (0.6 FTE)

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Instruction: BOCES Budget (as of 2.6.15)

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Based on January rates provided by BOCES 2

Category Amount Instruction, training, and curriculum [2010-2810] 362,318 Occupational education [2280] 247,913 Special education* [2250] 870,261 Technology [2630] 450,555 TOTAL 1,931,047

* Per January Service contract Special Education budget increase to $1,010,375; this continues to be high risk area.

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Instruction: Special Education

Contractual: Tuitions

  • Outside Placements: 8.0 students (as of 2.6.15)
  • School of Holy Childhood, Mary Cariola, Hillside, School for

the Deaf, and Norman Howard

  • Tuition and 1:1 aides if required
  • Other related services if required
  • Public School Tuitions
  • Tutoring by Rochester City School District (hospitalizations,

incarcerations, etc.)

  • Non-resident tuition paid to other public schools

Contractual: Medicaid and STAC Reporting Equipment and Supplies Conferences

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Instruction: Special Education Staffing

Staff Full-Time Equivalents (FTEs) Shared PPS Supervisor (with Monroe #2 BOCES) 0.6 Special Education Teachers 10.0 Speech 1.0 Teacher Aides 8.0 Secretary (PPS) 1.0

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Students served in District: 85 (as of 2.6.15)

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Instruction: Programs for Students with Disabilities

Category (2250) Dollar Amount Instruction Teachers, paraprofessionals, tutors, PPS secretary, and substitutes (salary only) 774,688 Supplies and materials 4,971 Contracted services 18,322 Conferences (through federal grant funds)

  • Tuitions paid to other schools

342,673 SUBTOTAL 1,140,654 Plus BOCES Services (previous slide) 870,261 SUBTOTAL (with BOCES Special Education) 2,010,915 Benefits Percentage (for discussion) 348,610 TOTAL with Benefits (for discussion) 2,359,525

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Instruction: Programs for Students with Disabilities

Budget for Analysis Purposes Amount Special Education % of Budget Instruction: Special Education (including BOCES support) 8,320,549 2,010,915 24.17% Proposed Base Budget – 2015-2016 17,420,959 2,359,525 13.54% With Benefits Estimate

Per pupil cost (85 in-District and 21 out-of-District students totaling 106 students with disabilities) = $22,260

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Instruction: Additional Pupil Personnel Staffing

Staff Full-Time Equivalents (FTEs) Psychologists (1.2 FTE school-based; 0.8 FTE Committee on Special Education, Pre-School Committee on Special Education, and Out-of-District Placement Support) 2.0 Social Workers 2.0 School Counselor 1.0 Secretary (School Counselor) 1.0

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Category (2810 - 2815) Amount Benefits (Estimate) Guidance (counselor and secretary) & Health Services (school nurses) – salaries only 195,260 87,867 Guidance (Supplies & Conference) 1,076 Health Services (Contractual & Supplies) 52,126 TOTAL $248,463 Category (2820 - 2825) Amount Benefits (Estimate) Psychologists and Social Workers 210,663 94,798 Supplies and materials 2,358 Conferences (through federal grant funds)

  • TOTAL

$213,021

Instruction: Pupil Personnel Services

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Instruction: Pupil Personnel Services

Budget for Analysis Purposes Amount Pupil Personnel Services % of Budget Instruction: Pupil Personnel Services 8,320,549 461,484 5.55% Proposed Based Budget – 2015-2016 17,420,959 644,149 3.70% With Benefits Estimate

Per pupil cost (651 District students) = $989

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Budget Variables for 2015-2016 - Revenues

  • Anticipating a 1.5% increase in state aid
  • Allowable levy growth (tax levy limit) is at 1.56% before

exclusions (from 1.66% in 2014-2015)

  • District projections are based on 3% tax levy limit
  • Planned decrease in use of Reserves based on five-year

plan ($184,519):

  • Decrease in use of ERS/Other Reserve from $200,000 in

2014-2015 to $150,000 in 2015-2016 ($50,000 less)

  • Exhausted Debt Service Reserve in 2014-2015 through

use of $70,471

  • Decrease in use of appropriated fund balance from

$326,616 in 2014-2015 to $262,568 in 2015-2016 ($64,048 less)

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Budget Variables for 2015-2016 - Expenses

  • Increase in expenses from 2014-2015 to 2015-2016:
  • 2.5% increase in general support, instruction (pupil

services, special education, BOCES, elementary, secondary, sports, co-curricular, technology), and pupil transportation

  • 4.83% increase in benefits
  • Decrease in expenses from 2014-2015 to 2015-2016:
  • 22.99% decrease in Teachers Retirement System (TRS)

(from 17.53% to 13.5%)

  • 9.45% decrease in Employees Retirement System (ERS)

(20.1% to 18.2%)

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What is our starting point based

  • n the budget variables?
  • We are limited in our ability to raise additional revenue due to

the tax levy limit

  • To stay within a tax levy limit of 3%, assuming 1.5% increase

in state aid, we have $420,584 of expenses that are not covered by revenues

  • The amount of this “difference” will change as
  • Revenues are better defined through our tax levy limit and state aid

numbers

  • Expenses are adjusted to align with revenues

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2015-16 PROPOSED ROPOSED BUDG DGET ET Summ mmar ary y of Appropr priation ation (By y Func nction) n)

Actual Expenditures Adopted Budget Adjusted Budget Proposed Base Budget Adopted vs. Proposed Base Budget Variance 2013-14 2014-15 2014-15* 2015-16 Budget Variance Amount %

General Support $ 1,774,234 $ 1,945,244 $ 1,967,781 $ 1,993,875 48,631 2.50% Instruction 8,105,851 8,022,716 8,073,006 8,320,549 297,833 3.71% Pupil Transportation 787,097 788,815 795,776 808,535 19,720 2.50% Employee Benefits 3,765,658 4,656,250 4,656,250 4,881,075 224,825 4.83% Community Services, Transfers, and Debt Services Community Service

  • 1,150

1,150 1,150

  • 0.00%

Debt Service/Transfers to Debt Service 1,159,735 1,233,350 1,233,350 1,380,400 147,050 11.92% Transfers to Capital/Capital Reserve Fund -

  • 0.00%

Transfer to Special Aid Fund 33,140 32,650 32,650 35,375 2,725 8.35% TOTAL $ 15,625,715 $ 16,680,175 $ 16,759,963 $ 17,420,959 $ 740,784 4.44% *2014-15 Adjusted Budget increase is attributable to the $79,788 carryover encumbrances from the 2013-14 fiscal year.

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General Support 11.45% Instruction 47.76% Pupil Transportation 4.64% Employee Benefits 28.02% Community Services, Transfers, and Debt Services 8.13%

Summary by Function

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  • Follow the approved timeline
  • Work together to creatively budget for our

existing level of educational services

  • Review and adjust BOCES services

projections

  • Review and adjust discretionary items for

possible reductions

  • Work with leadership to adjust expenses

to align with revenues

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2015-2016 Budget Development Process

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2015-2016 BUDGET DEVELOPMENT PROCESS

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February 23, 2015

  • Instruction (Elementary, Secondary,

Sports, Co-Curricular, Technology) and Employee Benefits