2020-21 Budget Board of Presentation May 12, 2020 Kimberly - PowerPoint PPT Presentation

2020-21 Budget Board of Presentation May 12, 2020 Kimberly Rohring, Deputy Superintendent Business and Finance Kaweeda G. Adams, Superintendent

Our guiding principles Our vision The City School District of Albany will be a district of excellence with caring relationships and engaging learning experiences that provide equitable opportunities for all students to reach their potential. Our mission We will work in partnership with our diverse community to engage every learner in a robust educational program designed to provide the knowledge and skills necessary for success. Our goals • Increase student achievement • Enhance the delivery of quality instruction • Build our leadership capacity and increase accountability • Empower families to support the success of their children • Partner with our diverse community

Purpose The purpose of this presentation is to:  Update the Board of Education on the budget development process for 2020-21  Share strategies for closing the budget gap

Possible Revenue Adjustments  “Measurement periods” in the state budget to compare actual revenues/expenditures vs planned  April 1-30  May 1 to June 30  July 1 to December 31  If actual spending is ahead of budgeted spending, or if revenues are less than forecasted, DOB can implement across the board reduction  Legislature then has 10 days to make its own reduction plan by concurrent resolution  No Update

State Budget Changes  Eliminates the state share for CSE Section 4405 placements (residential) - One year provision set to expire April 1, 2021  The district will receive reduced state aid for students placed in state schools for 2020-21; reduction already reflected in excess cost aid amount  Repeal of Paid Time to Vote  Possible calendar implications  Charter School Tuition  2020-21 Charter Tuition x 0.945  The tuition rate has been released  Two schools expanding, we are planning for increased enrollment which impacts our savings

2020-21 Adjusted Rollover Budget 2019-20 Adjusted Adopted 2020-21 Difference Budget Rollover Budget Salaries $ 111,620,516 $ 116,608,073 $ 4,987,557 Benefits $ 51,939,727 $ 56,966,777 $ 5,027,050 Equipment $ 1,012,743 $ 1,406,463 $ 393,720 Contract Services $ 9,384,962 $ 9,419,734 $ 34,772 Utilities $ 2,980,000 $ 3,537,468 $ 557,468 Supplies $ 3,996,617 $ 3,794,202 $ (202,415) Charter School Tuition $ 35,123,970 $ 36,177,689 $ 1,053,719 Out of District Tuition $ 6,900,000 $ 8,132,505 $ 1,232,505 BOCES $ 5,438,120 $ 6,117,921 $ 679,801 Transportation $ 9,664,052 $ 10,273,583 $ 609,531 Community Schools $ 4,449,735 $ 4,449,735 $ - Debt Service & Interfund Transfers $ 17,844,704 $ 18,484,105 $ 639,401 TOTAL $ 260,355,146 $ 275,368,255 $ 15,013,109

2020-21 Rollover Budget by Category Equipment, 0.51% Contract Services, 3.42% Salaries & Benefits, Utilities, 1.28% Salaries & Benefits 63.03% Supplies, 1.38% Tuition, 16.09% Equipment Contract Services Utilities Supplies BOCES, 2.22% Community Tuition Schools, 1.62% BOCES Transportation, 3.73% Community Schools Debt Service & Interfund Transfers, Transportation 6.71% Debt Service & Interfund Transfers

2020-21 Revenue Revenue Changes for 2020-21 State Aid $ 1,022,557 Tax Levy (1.96%) $ 2,305,720 Appropriated Fund Balance $ (2,386,637) * Net All Other $ 271,402 $ 1,213,042 * Net All Other includes revenue such as increases interest earnings, insurance rebates; and decreases in utility tax receipts, Medicaid reimbursements.

Tax Levy Scenarios Additional cuts needed for reductions in tax levy Tax Levy 0% $ - $ (2,305,720) Tax Levy 0.5% $ 589,066 $ (1,716,204) Tax Levy 1.0% $ 1,178,131 $ (1,127,589) Tax Levy 1.5% $ 1,767,197 $ (538,523) Tax Levy 1.7% $ 2,002,823 $ (302,897) Tax Levy 1.9% $ 2,238,449 $ (67,271) Tax Levy 1.96% $ 2,305,720 $ -

2020-21 Revenue by Category 2019-20 Adopted 2020-21 Proposed Difference Property Tax Levy (at 1.96%) 117,813,113 120,118,833 2,305,720 Other Local Revenue 11,913,500 11,521,500 -392,000 Interest, Fees, Reimbursements 5,756,000 6,462,000 706,000 State Aid 117,635,896 118,658,453 1,022,557 Federal Aid 1,950,000 1,800,000 -150,000 Restricted Reserves 500,000 607,402 107,402 Appropriated Fund Balance 4,786,637 2,400,000 -2,386,637 TOTAL REVENUE 260,355,146 261,568,188 1,213,042 2020-21 Proposed Budget $261,568,188, 0.47% increase

Budget Increase Drivers and Reductions Rollover Budget Budget Budget Budget Budget Increases Adjustments 4/2 Adjustments 4/16 Adjustments 4/23 Adjustments 5/7 Adjustments 5/12 Salaries $ 4,987,556 $ (3,465,029) $ (3,788,646) $ (3,943,527) $ (6,391,012) $ (9,544,657) Benefits $ 5,027,051 $ (997,896) $ (1,106,928) $ (1,116,576) $ (1,277,382) $ (1,725,250) Equipment $ 393,720 $ (429,322) $ (679,322) $ 679,322 $ (679,322) $ (739,212) Contract Services $ 33,917 $ (253,400) $ (399,400) $ (419,780) $ (498,780) $ (631,780) Travel & Conference $ 1,355 $ (4,000) Utilities $ 557,468 $ (200,000) $ (200,000) $ (200,000) $ (200,000) $ (200,000) Transportation $ 609,531 $ (255,000) $ (255,000) $ (305,000) $ (253,387) $ (303,387) Supplies $ (202,915) $ (397,821) $ 399,821 $ (399,821) $ (383,378) $ (383,378) Charter School Tuition $ 1,044,269 $ - $ - $ - $ (141,943) $ (141,943) Out of District Tuition $ 1,241,955 BOCES $ 679,801 $ 92,468 $ (92,468) $ 92,468 $ (92,468) $ (130,460) Debt Service & Interfund Transfers $ 639,401 TOTAL $ 15,013,109 $ (5,910,000) $ (6,121,943) $ (5,612,914) $ (9,917,672) $ (13,800,067)

Budget Adjustments for 5/12 Budget Adjustments 5/12 Notes Reduction of 174 positions through attrition and RIF; 72.5 Salaries $ (9,544,657) APSTA, 5 APSAA, 2.5 MC, 92 APSUE, 2 Non-Unit Benefits $ (1,725,250) Equipment $ (739,212) Additional reductions in equipment ~$60K Contract Services $ (631,780) Additional reductions including fiscal fees and SRO Travel & Conference Utilities $ (200,000) Transportation $ (303,387) Additional reduction in field trip transportation Supplies $ (383,378) Charter School Tuition $ (141,943) Out of District Tuition BOCES $ (130,460) Reduction of additional fees for svc doing internally in 2020-21 Debt Service & Interfund Transfers TOTAL $ (13,800,067)

Enrollment and Staffing Ratios % of Total FTE % of Staff Staffing Reductions Reductions Actual Actual Actual Actual Actual Budgeted * 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 APSAA 42.0 48.0 63.0 63.0 69.0 3.8% 64.0 (5.0) 3.0% APSUE 499.0 562.0 630.0 645.0 665.0 36.8% 578.0 (87.0) 51.6% APSTA 837.9 907.2 927.7 948.5 982.0 54.3% 910.0 (72.0) 42.7% M/C 24.0 33.0 38.0 38.0 41.0 2.3% 38.5 (2.5) 1.5% N/A 47.0 41.0 49.0 40.0 52.0 3% 50.0 (2.0) 1.2% Total Staff 1,449.9 1,591.2 1,707.7 1,734.5 1,809.0 100% 1,640.5 (168.5) 100.0% K-12 Enrollment 8,997 9,061 8,821 8,580 8,520 Gross Per Student Ratio APSAA 187.4:1 143.8:1 140.0:1 124.4:1 133.1:1 APSUE 16.0:1 14.4:1 13.7:1 12.9:1 14.7:1 APSTA 9.9:1 9.8:1 9.3:1 8.7:1 9.4:1 M/C 272.6:1 238.5:1 232.1:1 209.3:1 221.3:1 N/A 219.4:1 184.9:1 220.5:1 165.0:1 170.4:1 Total Staff 5.7:1 5.3:1 5.1:1 4.7:1 5.2:1 NOTE: 67 positions have been absorbed through attritition (vacancies, resignations, retirements).

Budget Adjustments for 5/12 Non-Salary Revenue Salary Total Total Row Labels Total Total Total FTE Administratrion Reduction (Combined and Eliminated Positions) 902,977 6.5 902,977 Changes to Athletics (Elimination of Freshman Sports, and Elimination of Varsity Asst Coaches) 79,661 79,661 Elimination of 3rd & 4th Grade instrumental music 220,554 3.5 220,554 Elimination of Second Grade Swim 48,078 37,809 0.6 85,887 Program Reductions (Field Trip, Sienna Scholars) 145,000 145,000 Reduced Equipment, Supplies, etc. 1,001,631 1,001,631 Reduction in Contract Services 862,549 862,549 Reduction of Discretionary Money to Schools 283,800 283,800 Revised Projections 759,102 1,213,042 -186,000 1,786,144 Salary Freeze (Cabinet & MC) 94,871 94,871 Staffing Reduction - Elementary Classroom Teachers 1,168,671 15 1,168,671 Staffing Reduction - Elementary Encore 257,748 3.1 257,748 Staffing Reduction - ENL 126,031 2 126,031 Staffing Reduction - Instructional Coaches 535,631 6 535,631 Staffing Reduction - Maintenance & Operations 978,942 19 978,942 Staffing Reduction - Other (6th Period Stipends & Substitutes) 269,125 269,125 Staffing Reduction - Other (PAR, Clerical, TOSA, Communications, Curriculum Writing) 618,516 8 618,516 Staffing Reduction - Secondary Core 715,014 9 715,014 Staffing Reduction - Secondary Encore 826,357 10.9 826,357 Staffing Reduction - Secondary Reading 80,953 1.4 80,953 Staffing Reduction - Security (Reduction in Hall Monitors, elimination of asst. director, reduction in 638,659 12.5 638,659 Staffing Reduction - SPED 463,250 3.5 463,250 Staffing Reduction - Speech 194,450 2 194,450 Staffing Reduction - Support Behavior Specialists 506,780 8 506,780 Staffing Reduction - Support Other (Nursing, Social Workers, Psychologist, Lunch Supervision, Hackett After School) 444,692 4 444,692 Staffing Reduction - Teacher Aides & Assistants 1,725,216 53.5 1,725,216 Grand Total 3,100,160 1,213,042 10,699,907 168.5 15,013,109