Wheatland-Chili Central Schools 2015-2016 Budget Development · • Build a 2015-2016 budget that:...
Transcript of Wheatland-Chili Central Schools 2015-2016 Budget Development · • Build a 2015-2016 budget that:...
Wheatland-Chili Central Schools
2015-2016 Budget Development
2015-2016
Proposed Draft Budget
April 13, 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
2
Board of Education Priorities
• Encourage all students to do better.
• Improve communications and customer service.
3
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 (Pupil Services, Special Education, BOCES)
February 23 Instruction (Elementary, Secondary, Sports, Co-
Curricular, Technology) and Employee Benefits
March 9 Review 2015-2016 Base Budget
March 23 Review 2015-2016 Base 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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What is the Impact of the Governor’s
Proposal on Our Revenue for 2015-2016?
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0.37%
Increase in
Foundation
Aid
GEA after
restoration
is at
$420,206
State/Federal
Aid Increase
from 2014-
2015 to 2015-
2016 = 7.5%
State Aid Category
2014-2015
STATE
APPROVED
BUDGET
3/28/14
2015-2016
STATE
APPROVED
BUDGET
3/31/15
Differences
(3/28/2014 to
3/31/15)
Foundation Aid 4,031,092 4,046,007 14,915
High Tax Aid 181,923 181,923 0
Transportation Aid 669,278 584,2042 (85,074)
Building Aid 999,641 1,133,858 134,217
Excess Cost Aid 51,245 49,666 (1,579)
Private Excess Cost Aid 114,438 112,686 (1,752)
BOCES Aid1 667,2171 780,9393 113,722
Hardware & Technology Aid 10,494 10,251 (243) Textbook, Software, Library Mat
Aid 54,364 54,475 111
Gap Elimination Adjustment (838,673) (678,257) 160,416
GAP Restoration 160,416 258,051 97,635
Published Aid (with
annotated adjustments) 6,101,435 6,533,803 432,368
Other Aids / Adjustments
State Medicaid 21,000 20,000 (1,000)
DEDUCTION FOR certain students (40,511) (40,000) 511
Urban Suburban Program 258,078 310,578 52,500
TOTAL STATE AID 6,340,002 6,824,381 484,379
Federal Medicaid 25,000 20,000 (5,000)
TOTAL STATE AND
FEDERAL AID 6,365,002 6,844,381 479,379
1 Utilize actual BOCES Aid amount from state aid projections due to trends.
2 Transportation Aid is calculated at 91% of 3/31/15 state aid run ($641,982) based on three-year expense trends.
3 BOCES Aid is calculated at 82.5% of 3/31/15 state aid run ($946,593) based on three-year expense trends.
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8,864,458 9,130,392
5,365,354 5,710,523
999,648
1,133,858 853,628
845,176 200,000
225,000
70,471
-
-
15,000
326,616
325,000
500,000
2,500,000
4,500,000
6,500,000
8,500,000
10,500,000
12,500,000
14,500,000
16,500,000
2014-15 2015-16
Re
ven
ue
Budget Year
Appropriated FundBalanceOther Reserve
Debt Service Reserve
ERS Reserve/Other
All other Revenues
Building Aid
State/Federal Aids
$16,680,175
4.23% in Budget
6.43% increase in State/Federal Aid
$17,384,949
$6,844,381 $6,365,002
Wheatland-Chili Central School District
2014-15 vs. 2015-16 Revenue
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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
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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2015-16 PROPOSED BUDGET
Summary of Appropriation (By Function)
Actual Expenditures
Adopted Budget
Adjusted Budget
Proposed Budget
Adopted vs. Proposed
Budget Variance
2013-14
2014-15
2014-15*
2015-16
Budget Variance
Amount %
General Support $ 1,774,234 $ 1,945,244 $ 1,967,781 $ 2,008,210 62,966 3.24%
Instruction 8,105,851 8,022,716 8,073,006 8,432,225 409,509 5.10%
Pupil Transportation 787,097 788,815 795,776 815,092 26,277 3.33%
Employee Benefits 3,765,658 4,656,250 4,656,250 4,715,000 58,750 1.26%
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 1,379,897 146,547 11.88%
Transfers to Capital/Capital Reserve Fund - - - - - 0.00%
Transfer to Special Aid Fund 33,140 32,650 32,650 33,375 725 2.22%
TOTAL $ 15,625,715 $ 16,680,175 $ 16,759,963 $ 17,384,949 $ 704,774 4.23%
*2014-15 Adjusted Budget increase is attributable to the $79,788 carryover encumbrances from the 2013-14 fiscal year.
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1,945,244 2,008,210
8,022,716 8,432,225
788,815
815,092 1,150
1,150
4,656,250
4,715,000
835,000
900,985 289,390
369,952
108,960
108,960
32,650
33,375
500,000
2,500,000
4,500,000
6,500,000
8,500,000
10,500,000
12,500,000
14,500,000
16,500,000
2014-15 2015-16
Transfer to Other Funds
Debt Service EPC
Debt Service (Int)
Debt Service (Prin)
Employee Benefits
Community Service
Pupil Transportation
Instruction
General Support
$16,680,175 $17,384,949
4.23% in Budget
1.26% Benefits
5.1% Instruction
Budget Year
Exp
en
se
Wheatland-Chili Central School District
2014-15 vs. 2015-16 Projected Expense
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Summary by Function
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General Support
11.55%
Instruction
48.50%
Pupil Transportation
4.69%
Employee Benefits
27.12%
Community Services,
Transfers, and Debt Services
8.14%
Three-Part Budget Component
2014-2015
Adopted
% of
Budget
2015-2016
Proposed
% of
Budget
Program Instructional, co-curricular,
and athletic programs;
counseling and health
services; and pupil
transportation
$12,251,029 73.45% $12,685,976 72.97%
Administrative Board of Education costs,
central and school
administration, finance
(including tax collection,
purchasing, legal and
auditing expenses),
curriculum development, and
BOCES administrative
expenses
$1,793,725 10.75% $1,908,976 10.98%
Capital Building and equipment
repairs, custodial and
maintenance supplies,
utilities, and debt service
$2,635,421 15.80% $2,789,997 16.05%
Total $16,680,175 100% $17,384,949 100%
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Three-Part Budget
72.97%
10.98%
16.05%
Program
Administrative
Capital
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What will we support in this
budget?
• All program requirements are met
• Electives are offered with appropriate enrollment
(Art, Business, Technology, Band, and Chorus)
• Sports opportunities with appropriate enrollment
• Extra-classroom clubs with appropriate
enrollment
• High school summer school opportunities
• Drivers’ education
• Olweus bullying prevention program
• Elementary science enrichment
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• Middle/High faculty (41.3 FTE) – 0.8 FTE
Reduction
• Special Education: 0.6 FTE
• Psychologist: 0.4 FTE
• Offset by increase in Athletic Director: 0.2 FTE
• K-12 Paraprofessionals (29.5 FTE): 3.5 FTE (3.0
FTE through attrition/retirement)
• MS/HS: 1.5 FTE
• TJC: 2.0 FTE (offset by 0.2 FTE increase in librarian
staffing)
How did we balance
expenses with revenues?
16
• Retirements
• Line-by-line reductions in operational budgets
• Purchase of instructional services through
Monroe #2 BOCES
How did we balance
expenses with revenues?
17
Class Size Considerations: K-6
Grade Actual
Enrollment
2014-2015
(Updated
2.18.15)
Actual
No. of
Sections
2014-2015
Projected
Enrollment
2015-2016
(Updated
4.1.15)
No. of Sections
2015-2016
(Based on
Below Targets)
K 45+1=46 3 51 (Est.) 3
1 55+1=56 3 45+1=46 2.6
2 47+3=50 2.6 55+1=56+1=57 3
3 56+2-58 3 47+3=50 2.6 / 3
4 36 2 56+2-58+1=59 3
5 43+1=44 2 36 2
6 49-4=45 2 43+1=44 2
TOTAL 17.6 18.2/18.6
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K: Under 18 Students/Class
1-3: Under 18 Students/Class in Math and ELA; under 25 Students/Class
4-8: Under 26 Students/Class
Class Size Considerations: 7-12
Grade Actual
Enrollment
2014-2015
(Updated
2.18.15)
Actual
No. of
Sections
2014-2015
Projected
Enrollment
2015-2016
(Updated
4.1.15)
No. of Sections
2015-2016
(Based on
Below Targets)
7 58-1=57 3 49-4=45+2=47 2
8 49 2 58-1=57+1=58 3
9 52+5=57 2 49 2
10 50+1=51 2 52+5=57-1=56 3
11 61-4=57 3 50+1=51 2
12 59 3 61-4=57-2=55 3
TOTAL 15 15
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9-12: No fewer than 10 Students/electives (based on program requirements) or
more than 27 Students/core courses
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8,864,458 9,130,392 9,404,303 9,686,433
5,365,354 5,710,523
5,796,181 5,883,124
999,648
1,133,858 1,150,843
1,150,843 853,628
845,176 853,628
862,164
200,000
225,000 100,000
75,000
70,471
- -
-
-
15,000 -
-
326,616
325,000 244,454 229,963
-
Budget Year
476,078 771,256
3,000,000
5,000,000
7,000,000
9,000,000
11,000,000
13,000,000
15,000,000
17,000,000
19,000,000
2014-15 2015-16 2016-17 2017-18
Delta - Revenue &ExpenseAppropriated FundBalanceOther Reserve
Debt Service Reserve
ERS Reserve/Other
All other Revenues
Building Aid
$16,680,175 $17,384,959
$18,025,487 $18,658,783
+0.41% incr
+4.23% incr
+3.47% incr
+3.51% incr
3.00% Chg
3.00% Chg
3.00% Chg
3.00% Chg
Wheatland-Chili Central School District
Four-Year Budget Analysis
Tax Rate History
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$21
$22
$23
$24
$25
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
$24.12
$22.35
$22.22
$22.37
$22.97 $23.02
$23.39
$24.10
Full Value Tax Rates
Es
tima
te
22
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2015-2016 BUDGET
DEVELOPMENT PROCESS
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May 11, 2015
• Budget Hearing and Meet the
Candidate Night