2019-2020 3rd Budget Presentation Board of Education April 8, 2019 www.grandislandschools.org
The mission of the Grand Island Central School District is to inspire all students to achieve their highest potential by fostering academic excellence, personal growth, and social responsibility . 2
Budget Goals ■ Develop a long-term sustainable budget designed to provide the best diversified educational program for all students (UPK Through Grade 12). ■ Retain all community mandated student programs and activities. ■ Protect the fund balance. 3
Agenda ■ Current and Projected Enrollment ■ Proposed Budget Budget Assumptions – Major Expense Items Summary of Revenues 2018-2019 Budget Impact Items by Category ■ Bus Proposition ■ Budget Recap ■ Budget Calendar
Projected Enrollment – K-5 as of April 3, 2019 5
Current Enrollment – K-5 as of April 3, 2019 6
Projected Enrollment – K-5 as of April 3, 2019 7
Current Enrollment – K-6 as of April 3, 2019 8
Projected Enrollment – K-6 as of April 3, 2019 9
2019 – 2020 Proposed Budget Revenues $63,661,704 Expenditures $63,661,704 10
Summary of All Revenues BUDGETED BUDGETED BUDGETED AMOUNT 2017-18 2018-19 2019-20 CHANGE PERCENT DESCRIPTION Real Property Tax Levy $33,126,393 $33,463,153 $34,381,951 $918,798 2.75% State Aid $15,168,214 $15,490,433 $15,757,372 $266,939 1.72% State Building Aid-Prior Reconstruction Projects $2,433,479 $3,805,000 $3,605,630 ($199,370) -5.24% State Building Aid-EPC $0 $0 $0 $0 0.00% State Building Aid-$51M Project $2,400,809 $0 $0 $0 0.00% State Building Aid-New Reconstruction Project $0 $0 $0 $0 0.00% Sales Tax $2,985,000 $2,985,000 $3,052,941 $67,941 2.28% State Aid-BOCES $1,327,000 $1,440,000 $1,505,500 $65,500 4.55% Interest $50,000 $50,000 $50,000 $0 0.00% In-Lieu of Taxes $70,000 $70,000 $70,000 $0 0.00% Tuition-Foster & Other Districts $115,000 $115,000 $143,000 $28,000 24.35% Tuition-Chapter 721 IRA Reimbursement $100,000 $100,000 $152,000 $52,000 52.00% Other Receipts $333,300 $333,300 $333,300 $0 0.00% Reserve for Tax Reduction $0 $0 $0 $0 0.00% Retirement Contribution Reserve (ERS) $1,000,000 $1,000,000 $1,000,000 $0 0.00% Reserve for Unemployment Benefits $69,826 $69,826 $50,010 ($19,816) -28.38% Reserve for Employee Benefits Liability $650,000 $650,000 $650,000 $0 0.00% Reserve for Workers Compensation $0 $0 $0 $0 0.00% Reserve for Debt-New Reconstruction Project $860,000 $960,000 $960,000 $0 0.00% Community Education Tuition & Fees $0 $0 $0 $0 0.00% Fund Balance $1,950,000 $1,950,000 $1,950,000 $0 0.00% BASIC BUDGET $62,639,021 $62,481,712 $63,661,704 $1,179,992 1.89%
Summary of Major Expenditures Budget Budget Projected Budget Budget to Budget Budget Item 2017-18 2018-19 2019-20 Difference *Salaries - Contractual Obligations $30,186,436.00 $29,972,723.00 $30,830,542.00 $857,819.00 **Substitute (All Departments) 537,705.00 652,705.00 780,500.00 $127,795.00 ***Cash / Credit Payments 84,200.00 84,200.00 150,000.00 $65,800.00 Health Insurance/Dental/HRA 7,917,350.00 8,078,923.00 8,240,501.46 161,578.46 ERS (14.9%) Contribution Rate 1,107,974.00 1,109,583.00 1,109,583.00 0.00 TRS (9.5%) Contribution Rate 2,418,888.00 2,658,953.00 2,600,875.00 -58,078.00 FICA (7.65% of Total Salaries) 2,371,682.00 2,404,786.00 2,429,719.71 24,933.71 Retirement Benefits (GITA & SRP) 485,000.00 485,000.00 510,000.00 25,000.00 Workers Compensation Insurance 588,000.00 588,000.00 653,000.00 65,000.00 BOCES 3,569,401.00 3,581,801.00 3,816,665.00 234,864.00 Debt Service 6,700,946.00 5,163,565.00 5,170,460.00 6,895.00 Utilities 1,123,463.00 1,013,872.00 1,013,872.00 0.00 Gasoline 418,500.00 248,500.00 248,500.00 0.00 Special Education Tuition 900,000.00 1,367,000.00 1,315,000.00 -52,000.00 Building Maintenance 223,850.00 514,850.00 515,850.00 1,000.00 Transfer to Funds 60,000.00 200,000.00 200,000.00 0.00 TOTALS - MAJOR EXPENDITURE ITEMS $58,633,395.00 $57,924,461.00 $59,385,068.17 $1,460,607.17 $1,460,607.17 Total Budget to Budget Difference (MII) Notes/Assumptions * Salaries assumes 4 GF Retirements and 2.5 Replacements **Actual Substitute Expenditures $ 754,037.00 ***Actual Credit Hr. Payments $ 163,080.00 $ 197,470.00 $100,000 Capital Outlay Project Remains in the Budget
GRAND ISLAND CENTRAL SCHOOL DISTRICT April 8, 2019 BUDGET OVERVIEW WORKING DRAFT BUDGET DESCRIPTION APPROPRIATIONS HUMAN RESOURCES Compensation Change 1,051,414 Collective Bargaining Agrmts. / Contracts / Policy FICA 16,652 Compensation Change X 7.65% Health Insurance 161,579 Health Insurance Increase of 2% Health Reimbursement Account (43,000) Due to analysis of 3 yrs of expenses Unemployment (30,000) Due to analysis of 3 yrs of expenses Workers Compensation 65,000 Remaining Balance for PMA Retirement Benefits 25,000 Increase for anticipated retirements Retirement Systems NYS Mandated Retirement System Increases Employee Retirement System (ERS) 0 Teachers Retirement System (TRS) (58,078) Estimate (Last Year 10.62%, 19/20 year 9.5%) Human Resources Subtotal 1,188,567 INSTRUCTIONAL PROGRAMS BOCES Services and Programs 234,864 Service and Cost Changes for BOCES Programs Placed in BOCES code Curriculum (15,000) Special Education (42,200) Private placements decrease Technology (14,000) Raptor now in BOCES Budget Instructional Program Subtotal 163,664 SCHOOL BUILDINGS Sidway Elementary 0 Huth Elementary 0 Kaegebien Elementary (9,436) Reduction in equipment code Middle School 6,620 Supplies to cover paper cost High School 1,515 Slight changes in supplies for different subject areas School Buildings Subtotal (1,301) DISTRICT-WIDE Music 9,500 Musical Ensembles Adult Ed 100 Supplies cost coverage 14 Summer School 1,000 Sped Summer Contractual Personnel 0
Health Services (1,300) Slight reduction in supplies Pupil Services 0 Diagnostic Screening 0 Stipend Pays 0 District-Wide Subtotal 9,300 SUPPORT SERVICES BOE/Superintendent 0 Central Administration Reductions in unallocated insurance, legal and district architect (70,000) Operations/Maintenance (10,000) Athletics (24,150) Reductions in equipment and contractual Physical Education 597 Slight increase to supplies Transportation (48,580) Training for Ipads Included, reduction in contracted transportation General Support Program Plan Changes Support Services Subtotal (152,133) DEBT SERVICE - 05 Capital Debt Principal 120,000 Capital Debt Interest (114,625) School Construction BAN Interest (35,000) Due to timing of borrowing do not anticipate interest for the 2019-20 yr Bus Bond Principal (1,972) Bus Bond Interest 3,492 Debt Service Subtotal (28,105) Transfer To Funds Transfer to Capital 0 Transfer to Food Service 0 Transfer to Special Aid Fund 0 Transfer to Other Funds Subtotal 0 TOTAL APPROPRIATIONS INCREASE 1,179,992 REVENUES State Aid $133,069 Reduction in Building aid of $339,498 Tax Levy Limit $918,798 NYS Formula Other Revenue $128,125 TOTAL REVENUE INCREASE $1,179,992 15 BUDGET GAP $0
Transfer to Capital ■ Capital Outlay $100,000 Project ◻ The District is planning to annually participate in a capital outlay project. The project cannot exceed $100,000, and the district may receive aid for a maximum of one such project each year. The appropriate building aid ratio will be applied to reported expenses to determine aid. The focus for the 2019-20 school has not yet been determined. ■ 2016 Bond Interest Payment ◻ The 2019-20 budget will show a reduction to the interest payment line item for the 2016 Bond interest payment amount and an increase in the transfer to capital line item to allow for year-end available funds to be used toward the $24M capital project. The amount that is actually used toward the project is dependent on how the 2019-20 budget preforms. The interest payment will occur. 16
2019-2020 Budget Impact Items By Category 17
CURRENT YEAR REQUEST Instructional/Building Based 2019-20 2020 & Beyond Cost ($) Notes High School Business Teacher/CDOS (.6) X Future Consideration Special Education Teacher (1.0) X Future Consideration Social Studies Teacher (1.0) X Future Consideration English/Language Arts Teacher (1.0) X Future Consideration Access Mathmatics Curriculum Development X Title funds may be available Advisors pay for groups not covered in GITA contract X Future Consideration $ - Middle School Receptionist for VCMS Summer Remediation and BOCES Summer Program X Future Consideration School Counselor (1.0) Mental Health Exp. X Future Consideration Advisors pay for groups not covered in GITA contract X Future Consideration $ - Sidway Elementary FT Psychology (1.0): Currently .8 X Future Consideration FT SLP (Speech) (1.0): Currently .8 X Future Consideration Social Worker (.5) Advisors pay for groups not covered in GITA contract X Future Consideration $ - Kaegebein Elementary Social Worker (1.0 ): Currently .5 (share w/ Huth) 5th Grade Teacher (1.0) Advisors pay for groups not covered in GITA contract X Future Consideration $ - Huth Elementary Social Worker (1.0): Currently .5 (share w/ Kaegebein) 18 Advisors for groups not covered in GITA contract X Future Consideration $ -
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