2020 – 2021 Initial Draft Budget Presentation Board of Education February 10, 2020 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
5-Year Strategic Plan Goals To steward the District toward improved services and support that foster the wellness and behavioral health of students . To continue to work with other District stakeholders to improve the District's connectedness to the Grand Island and Western New York communities. To make inter-building communications and practices as seamless as possible. 4
5-Year Strategic Plan Goals To foster a level of academic achievement emblematic of championship school districts. To ensure the completion of all curriculum maps while fostering expansion of the STEAM curriculum . To review, revise and expand benchmark assessments as appropriate. 5
Budget Development Process ■ November 2019 - January 2020 One on one meetings with cabinet, building administrators and department heads; ongoing ■ January 2019 Enrollment Projections Governors Executive Budget ■ February 2019 All Administrator Prioritization Meeting First Budget Input Session 6
Budget Meeting Dates Monday, February 10 th Initial Draft Budget Meeting ■ Presentation of a detailed budget based on Governor Cuomo’s 1/21/2020 proposal Incorporation of instructional/operational needs Receive Board direction on major expenditure categories and on the proposed tax levy ■ Monday, March 9 th Incorporate Legislative state aid projections (if available), retirements and updated expenditures into budget Receive additional input from Board ■ Monday, April 6th Tentative budget adoption at the regularly scheduled Board Meeting ■ Tuesday, April 21st Last regularly scheduled Board Meeting to adopt budget ■ Monday, May 11 th Public Budget Hearing ■ Tuesday, May 19 th Uniform statewide budget vote and BOE election
Agenda Governor’s Executive Budget Message ■ Grand Island CSD State Aid ■ Tax Levy Cap ■ Draft Budget ■ Revenues Summary of Major Expenditures Budget Overview 2019-2020 Budget Impact Items Enrollment • Prioritized at the Building/Department Level • Prioritized by District • Bus Proposition ■ Draft Budget Recap ■ Budget Calendar ■
Governor’s Executive Budget Message ■ The Governor proposed a $826 million increase in education aid for 2020-21 school year. This time last year the increase in education aid was $1 billion. ■ Of the proposed $1 Billion increase for 2019-2020, $956 million were school aid increases: 1. $504 million for additional Foundation Aid (2019-20: $388 M) - $50 million restricted for an increase in Community Schools set- aside 2. $75 million for reimbursement of expense-based aids (2019-20: $411M) 3. $200 million for Targeted High-Need District Foundation Aid 4. $15 million for the Expanded Pre-K for Three & Four Year-Olds 5. $10 million in Empire State After-School Program 6. $6 million for Early College High Schools (2019-20: $9M) 7. $2 million for Master Teachers Program 8. $1 million for Curriculum on Diversity and Tolerance 9. $1 million on STEM Entrepreneur 10. $16 million for Advanced Placement and other initiatives • Increase support 5.3% in NYC for Charter Schools (2019-20: $37M) 9 • $16 million Estimated Smart Schools Bond Act Debt Service
Executive Budget Grand Island State Aid Proposal Exec. Prop. Exec. Prop. Forecasted Amount DESCRIPTION 2017-18 2018-19 2020-21 Change PERCENT Foundation Aid** $11,584,471 $11,613,432 $13,636,052 $2,022,620 17.42% Universal Pre-Kindergarten $110,823 $110,823 $110,823 $0 0.00% BOCES* $1,469,189 $1,552,411 $0 ($1,552,411) -100.00% High Cost Excess Cost $327,416 $230,703 $265,591 $34,888 15.12% Private Excess Cost $749,714 $769,677 $810,767 $41,090 5.34% Hardware and Technology* $47,589 $47,787 $0 ($47,787) -100.00% Software, Library and Textbook * $257,053 $251,480 $0 ($251,480) -100.00% Transportation $2,487,732 $2,721,649 $2,750,696 $29,047 1.07% Gap Elimination Adjustment $0 0.00% Building Aid $3,993,214 $3,653,716 $3,731,118 $77,402 2.12% Total Aid Change $21,027,201 $20,951,678 $21,305,047 $353,369 1.69% Total Aid (w/o building aid) $17,033,987 $17,297,962 $17,573,929 $275,967 1.60% * These aid categories have been lumped into the foundation aid category ** Foundaton Aid increase was $63,833 or 0.55%
Calculating the Tax Cap: DRAFT * As of 2/10/2020 - This number has not been finalized because of the BOCES capital exclusion that is now allowable. BOCES and SED are working on a recommendation and once that is approved that information will 11 be incorporated in the Tax Cap calculation
Summary of All Revenues BUDGETED BUDGETED BUDGETED AMOUNT DESCRIPTION 2018-19 2019-20 2020-21 CHANGE PERCENT Real Property Tax Levy $33,463,153 $34,381,951 $35,160,524 $778,573 2.26% State Aid $15,490,433 $15,757,372 $17,373,928 $1,616,556 10.26% State Building Aid-Prior Reconstruction Projects $3,805,000 $3,605,630 $3,675,630 $70,000 1.94% State Building Aid-EPC $0 $0 $0 $0 0.00% State Building Aid-$51M Project $0 $0 $0 $0 0.00% State Building Aid-New Reconstruction Project $0 $0 $0 $0 0.00% Sales Tax $2,985,000 $3,052,941 $3,052,941 $0 0.00% State Aid-BOCES $1,440,000 $1,505,500 $0 ($1,505,500) -100.00% 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 $143,000 $143,000 $0 0.00% Tuition-Chapter 721 IRA Reimbursement $100,000 $152,000 $252,000 $100,000 65.79% 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 $50,010 $50,010 $0 0.00% 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 $960,000 $960,000 $860,000 ($100,000) -10.42% 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 $62,481,712 $63,661,704 $64,621,333 $959,629 1.51%
State Aid as % of Budget BUDGETED BUDGETED BUDGETED BUDGETED DRAFT BUDGET 2016-17 2016-17 2018-19 2019-20 2020-21 State Aid $20,463,448 $21,329,502 $20,735,433 $20,868,502 $21,049,558 32.5% 4.2% -2.8% 0.6% 0.9% % Change Basic Budget $60,977,971 $62,639,021 $62,481,712 $63,661,704 $66,873,331 State Aid as % of Budget 33.56% 34.05% 33.19% 32.78% 31.48%
2020-2021 Draft Budget #1: Program Maintenance Budget
Summary of Major Expenditures Budget Budget Projected Budget Budget to Budget Budget Item Percent Difference 2018-19 2019-20 2020-21 Difference *Salaries - Contractual Obligations $29,972,723.00 $30,830,542.00 $32,542,934.00 $1,712,392.00 5.55% **Substitute (All Departments) 652,705.00 780,500.00 786,295.00 $5,795.00 0.74% ***Cash / Credit Payments 84,200.00 150,000.00 180,000.00 $30,000.00 20.00% Benefits (Self Funded, NY44 & Stoploss) 8,078,923.00 8,240,501.46 9,187,748.46 947,247.00 11.50% ERS (14.9%) Contribution Rate 1,109,583.00 1,109,583.00 1,126,227.00 16,644.00 1.50% TRS (9.53%) Contribution Rate 2,658,953.00 2,600,875.00 2,658,953.00 58,078.00 2.23% FICA (7.65% of Total Salaries) 2,404,786.00 2,421,438.00 2,565,438.00 144,000.00 5.95% Retirement Benefits (GITA & SRP) 485,000.00 510,000.00 560,000.00 50,000.00 9.80% Workers Compensation Insurance 588,000.00 653,000.00 610,000.00 -43,000.00 -6.58% BOCES 3,581,801.00 3,816,665.00 3,991,269.00 174,604.00 4.57% Debt Service 5,163,565.00 5,135,460.00 5,268,085.00 132,625.00 2.58% Utilities 1,013,872.00 1,013,872.00 1,013,872.00 0.00 0.00% Gasoline 248,500.00 248,500.00 248,500.00 0.00 0.00% Special Education Tuition 1,367,000.00 1,315,000.00 1,315,000.00 0.00 0.00% Building Maintenance 743,350.00 733,350.00 716,585.00 -16,765.00 -2.29% Transfer to Funds 200,000.00 200,000.00 200,000.00 0.00 0.00% TOTALS - MAJOR EXPENDITURE ITEMS $58,152,961.00 $59,559,286.46 $62,770,906.46 $3,211,620.00 5.39% $3,211,620.00 5.39% Total Budget to Budget Difference (MII) Notes/Assumptions *Actual Substitute Expenditures $ 623,954.00 **Actual Credit Hr. Payments $ 197,470.00 $ 161,820.00
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