2020-2021 Budget Development Draft Budget Update Board of Education - PowerPoint PPT Presentation

2020-2021 Budget Development Draft Budget Update Board of Education February 4, 2020

Draft Budget Highlights Increase in State aid  0.9% Increase in Foundation Aid (Overall 3.8% increase in State Aid) TRS and ERS have begun to increase Debt Service Payments Increased with corresponding building aid Health Insurance costs going up 10%

Budget Areas Non-Instructional Overhead Instructional Revenue

Non-Instructional Budget Areas Central Administration – Board of Education, School Association Dues and Chief School Administrator Business Administration - District Clerk, District Meetings, Business Department, Auditing, Treasurer, Tax Collector, Purchasing and the Central Storeroom. Registration and Records - Records Management and Registrar/Attendance. Personnel / Public Relations - Legal, Personnel, and Public Relations. O & M , Grounds, Security and H&S Departments - Operations and Maintenance, Security, Health and Safety, Facilities Usage, and Grounds Department. Technical Support Services/CEPACS - Central Printing and Mailing, Central Data Processing. Transportation Department - District Transportation, Bus Garage and Contracted Transportation

Non -Instructional Summary 2019-20 2020-21 $ Diff % Diff Central Administration $383,749 $386,797 $3,048 0.79% Business Administration 598,471 593,867 (4,604) (0.77%) Registration and Records 146,560 153,172 6,612 4.51% Personnel / Public Relations 884,079 837,937 (46,142) (5.22%) O&M, Security, Safety and Grounds 4,008,920 4,440,167 431,247 10.76% CEPACS 1,554,004 1,917,944 363,940 23.42% Transportation 4,490,271 4,610,136 119,865 2.67% Total $12,066,054 $12,940,020 $873,966 7.24%  Non-Instructional budget is 14.85% of the total budget

Overhead Budget Areas Utilities – natural gas, electric, telephone and other Special Administrative Items – tax refunds, BOCES admin costs, insurance and other Benefits – health insurance, ERS and TRS retirement, social security, unemployment and other benefits Debt Service – capital and bus debt, energy performance contract, inter-fund transfers and RAN

Overhead Summary 2019-20 2020-21 $ Diff % Diff Utilities $929,000 $929,000 $0 0% Special Administrative Items 1,205,195 1,232,750 27,555 2.29% Benefits 23,728,896 25,061,913 1,333,017 5.62% Debt Service 5,577,554 6,381,626 804,072 14.42% Total $31,440,645 $33,605,289 $2,164,644 6.88%  Overhead budget is 38.59% of the total budget.

Instructional Budget Curriculum and Supervision - Supervision – Regular School, In-Service Training and Research & Planning Teaching Regular School – Regular Education Teaching Students w/ Disabilities – Special Education and BOCES services Occupational Education – H.S. & M.S. Technology and BOCES WEMCO Special Schools -Regional summer school and Employment preparation Instructional Technology - School Library, AV, and Computer Assisted Instruction Pupil Personnel Services - Counseling, Health, Psychological, Social Work,and Co- Curricular Activities Interscholastic Athletics - Athletic Director, Coaches and Equipment

Instructional Summary 2019-20 2020-21 $ Diff % Diff Curriculum & Supervision $2,364,527 $2,438,918 $74,391 3.15% Teaching Regular School 19,350,047 20,414,088 1,064,041 5.50% Teaching – Students w/Disabilities 9,806,524 9,887,164 80,640 0.82% Occupational Education 1,741,863 1,932,814 190,951 10.96% Special Schools 103,884 116,350 12,466 12.00% Instructional Technology 2,199,068 2,258,280 59,212 2.69% Pupil Personnel Services 2,477,258 2,518,270 41,012 1.66% Interscholastic Athletics 946,546 975,198 28,652 3.03% Total $38,989,717 $40,541,082 $1,551,365 3.98%  Instructional budget is 46.56% of total the budget.

2020-2021 Budget Total 2019-20 2020-21 $ Diff % Diff Non-Instructional $12,066,054 $12,940,020 $873,966 7.24% Overhead 31,440,645 33,605,289 2,164,644 6.88% Instructional 38,989,717 40,541,082 1,551,365 3.98% Total $82,496,416 $87,086,391 $4,589,975 5.56%

State Aid Comparison

Tax Cap Calculation

Revenue Source 2019-20 2019-20 Difference Property Tax $32,645,105 $33,529,787 $884,682 Other Tax Items 146,340 164,472 18,132 Sales Tax 3,100,000 3,100,000 0 Charges for Services 36,000 36,000 0 Use of Money & Property 113,000 113,000 0 Other Revenue 570,000 570,000 0 State Aid 42,343,752 43,983,210 1,639,458 Federal Aid 50,000 50,000 0 ERS/Workers Compensation Reserves 1,550,000 1,550,000 0 Appropriated Fund Balance 1,942,219 1,942,219 0 Total $82,496,416 $85,038,688 $2,542,272 Assumes 2.71% tax levy increase and $3,492,219 in Reserves and Fund Balance

Draft Budget Gap Draft Expenses $87,086,391 Draft Revenue $85,038,688 Gap $2,047,703 • This gap assumes a 2.71% increase in tax levy and $1,942,219 of appropriated fund balance

Next Steps Working with administrators and directors to further evaluate their budgets. Discuss Tax levy and Fund Balance/Reserve Amounts (Board of Education) Discuss options if additional state aid is received  Use of Tax Levy/Reserves Timeline for adopting a budget – Anticipated last meeting in March (3/31/2020)

Proposed 2020-21 Bus Proposition $1,133,000 Quantity Type 7 Large Buses 4 Small Buses Purchasing 11 buses, trading in 11 Brockport’s state aid ratio is 85.7% The net local share per bus is $14,729

$1,133,000 Bus Proposition Total Annual Payment Financed Proposition Amount $1,133,000 $226,600 State Aid (87.1%) $970,981 $194,196 Local Share (12.9%) $162,019 $32,404 Funding period is 5 years Estimated levy impact of bus purchase is $4.00 per year on a $100,000 home.

2020-2021 Vote – May 19,2020 Propositions:  Budget  One Board Trustee  Bus Purchase Voting Location  Technology & Training Center – 6:00 a.m.-9:00 p.m.