2020-21 Budget Presentation Non-Instructional Budget Proposal February 4, 2020
Non-Instructional Budget Comparison ITEM 2019-20 2020-21 $ INC. %CHG NON-INSTRUCTIONAL BUDGET $19,610,240 $20,553,741 $943,501 4.8% FIXED COST (Benefits & Debt) % OF NON-INSTRUCTIONAL BUDGET = 68.0%
Non-Instructional Estimates • HEALTH INSURANCE • ERS/TRS RATES NOT FINAL • INSURANCE: PROPERTY, AUTO, ACCIDENT • CSEA SALARY – CONTRACT EXPIRES 6/30/2020 • WORKER’S COMPENSATION RATES • SOME BOCES
Non-Instructional Budget Codes • BOARD OF EDUCATION • CENTRAL ADMINISTRATION • FINANCE • STAFF • CENTRAL SERVICES • SPECIAL ITEMS • PUPIL TRANSPORTATION • OTHER (Benefits, Debt, Transfers)
What do all the Budget Codes mean? BOARD OF EDUCATION PROFESSIONAL SERVICES 1010 – Board of Education 1420 – Legal 1040 – District Clerk 1430 – Personnel 1060 – District Meeting 1480 – Public Information CENTRAL ADMINISTRATION CENTRAL SERVICES 1240 – Chief School 1620 – Operations Administrator 1621 – Maintenance 1670 – Central Printing and Mail FINANCE 1310 – Business Office 1320 – Auditing 1325 - Treasurer 1330 – Tax Collector 1345 – Purchasing
Codes Continued SPECIAL ITEMS OTHER (Benefits, Debt, Transfers) 1910 - Total Unallocated Insurance 9010 - State Retirement (ERS) 1920 - School Association Dues 9020 - Teacher Retirement (TRS) 1964 - Refund of Real Property Taxes 9030 - Social Security 1981 - Administrative Charge - BOCES 9040 - Workers Compensation 1983 - Capital Charge - BOCES 9050 - Unemployment Insurance 9060 - Medical Insurance TRANSPORTATION 9700 - Debt Service 5510 - District Transportation Services 9900 - Interfund Transfers 5530 - Garage Building
2020-21 Projected Non-Instructional Budget BUDGET CODE AMOUNT % CHANGE BOARD OF EDUCATION $82,290 2.4% CENTRAL ADMINISTRATION $258,134 1.8% FINANCE $389,916 3.0% PROFESSIONAL SERVICES $179,000 2.7% CENTRAL SERVICES $3,089,743 1.4% SPECIAL ITEMS $500,506 44.4% PUPIL TRANSPORTATION $1,977,206 4.0% OTHER (Benefits/Debt/Transfers) $14,076,946 4.8% TOTAL $20,553,741 4.8%
Distribution of Proposed Non-Instructional Budget 0.4 1.26 1.9 0.87 Board of Education Central Administration 15.03 Finance 2.44 Professional Services Central Services 9.62 Special Items 68.49 Pupil Transportation Benefits
Specific Codes Used in the 2019-20 Budget .15 – INSTRUCTIONAL SALARIES (TRS) .16 – NON-INSTRUCTIONAL SALARIES (ERS) .2 – EQUIPMENT .4 – CONTRACTUAL .48 – TEXTBOOKS .49 – BOCES .5 – SUPPLIES .9 - DEBT SERVICE
Non-Instructional Budget Summary By Function ITEM 2019-20 2020-21 $CHG SALARIES $3,094,220 $3,178,704 $84,484 EQUIPMENT $98,500 $121,500 $23,000 CONTRACTUAL $1,756,313 $1,765,815 $9,502 SUPPLIES $629,220 $648,970 $19,750 BOCES SERVICES $603,180 $761,806 $158,626 BENEFITS/DEBT $13,428,808 $14,076,946 $648,138 TOTAL $19,610,240 $20,553,741 $943,501 TOTAL PERCENT CHANGE = 4.8%
Summary of Proposed Non-Instructional Budgetary Appropriations What makes up the 2020-2021 proposed budget? Salaries 15.47 0.59 Equipment 8.59 Contractual 3.16 Supplies 3.71 68.49 BOCES Services Other
Board of Education 1010 Codes Summary of Major Budgetary Items CONTRACTUAL • NEW BOE MEMBER TRAINING • POLICY UPDATE SERVICES • NYSSBA CONFERENCES MATERIALS AND SUPPLIES • GRADUATION SUPPLIES • PRINTING • LAW BOOKS
District Clerk and District Meeting Summary of Major Budgetary Items DISTRICT CLERK – SUPPLIES (1040 Code) • PRINTING DISTRICT MEETING- CONTRACTUAL (1060 Code) • ANNUAL MEETING – ELECTION OFFICIALS • ADVERTISING FOR OFFICIAL NOTICES • VOTING MACHINES 2019-20 2020-21 %CHG TOTAL $80,394 $82,290 2.4% TOTAL DOLLAR CHANGE = $1,896
Central Administration Summary of Major Budgetary Items SALARIES – (1240.15 & 1240.16) • SUPERINTENDENT OF SCHOOLS SECRETARY TO THE SUPERINTENDENT • CONTRACTUAL • DUES, CONFERENCES, PUBLICATIONS AND PRINTING MATERIALS AND SUPPLIES OFFICE SUPPLIES • 2019-20 2020-21 %CHG TOTAL $246,587 $253,691 2.9% TOTAL DOLLAR CHANGE = $7,104
Finance- Business Administration Summary of Major Budgetary Items SALARIES – (1310.16) • BUSINESS MANAGER TREASURER • PAYROLL CLERK • • CLAIMS AUDITOR STIPEND CONTRACTUAL DUES • CONFERENCES AND PROFESSIONAL DEVELOPMENT • • ANNUAL INDEPENDENT AUDIT INTERNAL AUDITOR • • ADVERTISING SOFTWARE – INFOTAX • COLLECTION SERVICES – COMMUNITY BANK • • BILLING SERVICES – COLUMBIA COUNTY
Finance – Continued Summary of Major Budgetary Items MATERIALS AND SUPPLIES • OFFICE SUPPLIES BOCES SERVICES • STATE AID PLANNERS, GASB, HEALTH & SAFETY, WORKER’S COMP & HEALTH INS. COORDINATION • SUPPLY & FOOD BIDDING SERVICES 2019-20 2020-21 %CHG TOTAL $378,713 $389,916 3.0% TOTAL DOLLAR CHANGE = $11,203
Staff- Legal, Personnel, and Public Information Summary of Major Budgetary Items CONTRACTUAL – (LEGAL) • LEGAL: GENERAL, TAX CERTORARI, BOND • COLUMBIA COUNTY SHERIFF’S DEPARTMENT - SRO BOCES SERVICES • FINGER PRINTING SERVICES • COMMUNICATIONS SPECIALIST • PRINTING 2019-20 2020-21 %CHG TOTAL $174,238 $179,000 2.7% TOTAL DOLLAR CHANGE = $4,762
Central Services – Facilities Summary of Major Budgetary Items SALARIES – (1620.16 & 1621.16) DIRECTOR • SALARIES FOR OPERATION AND MAINTENANCE STAFF • • SUBSTITUTES AND OVERTIME EQUIPMENT – 1620.2 CLASSROOM & BUILDING FURNITURE • CONTRACTUAL – (OPERATIONS) • BOILER INSPECTION AND REPAIRS • PLUMBING REPAIRS INSURANCE • ALARMS • • TELEPHONE • WATER AND SEWER • UTILITIES (OIL AND ELECTRICITY)
Central Services - Maintenance and Printing & Materials Summary of Major Budgetary Items MATERIALS AND SUPPLIES • SNOW REMOVAL • MEP SUPPLIES • TOOL REPLACEMENT • ATHLETIC FIELD MAINTENANCE • BUILDING SUPPLIES • PAVING REPAIRS
Central Services Budget Summary ITEM 2019-20 2020-21 %CHG SALARIES $1,127,342 $1,145,868 1.6% EQUIPMENT $88,500 $86,500 -2.26% CONTRACT SERVICES $1,304,655 $1,310,275 .43% SUPPLIES $335,100 $355,100 5.9% BOCES SERVICES $191,830 $192,000 .89% TOTAL $3,047,427 $3,089,743 1.4% TOTAL DOLLAR CHANGE = $42,316
Special Items Summary of Major Budgetary Items CONTRACTUAL - UNALLOCATED INSURANCE (1910.4) SCHOOL LIABILITY INSURANCE • CONTRACTUAL – SCHOOL ASSOCIATION DUES (1920.4) SCHOOL DISTRICT MEMBERSHIP DUES • CONTRACTUAL – REFUND ON REAL PROPERTY TAXES (1964.4) • SMALL CLAIMS COURT DECISIONS FOR INDIVIDUAL HOMEOWNERS AWARDED A REDUCTION IN ASSESSMENT BOCES – (1981.49 & 1983.49) BOCES ADMINISTRATIVE FEE • • BOCES CAPITAL AND RENT FEE
Special Items Budget Summary ITEM 2019-20 2020-21 %CHG UNALLOCATED INS. $20,030 $20,500 2.3% SCHOOL ASSOC. DUES $9,750 $10,000 2.6% REFUNDS ON REAL $28,000 $25,000 -10.7% PROPERTY TAXES BOCES SERVICES $288,743 $445,006 54.1% TOTAL $346,523 $500,506 44.4% TOTAL DOLLAR CHANGE = $153,983
Summary of Employee Benefits Budget: ITEM 2019-20 2020-21 %CHG STATE PENSION (ERS) $573,800 $597,828 4.2% TEACHER PENSION (TRS) $1,430,300 $1,602,044 12% SOCIAL SECURITY $1,525,240 $1,534,165 .59% WORKERS COMPENSATION $30,225 $32,000 5.9% UNEMPLOYMENT INS. $36,000 $35,000 -2.8% MEDICAL INSURANCE $4,788,928 $5,052,319 5.9% MEDICAL INS. (RETIREE) $2,705,678 $2,854,490 5.5% DENTAL INSURANCE $260,000 $274,300 5.5% MEDICARE REIMBURSE $155,000 $155,000 0.0% FLEX ACCOUNTS $35,000 $35,000 0.0% TOTAL $11,540,171 $12,172,146 5.5% TOTAL DOLLAR CHANGE = $631,975
Summary of Debt & Transfers Budget: ITEM 2019-20 2020-21 %CHG SERIAL BONDS - PRINCIPAL $ 1,155,000 $1,170,000 1.2% SERIAL BONDS - INTEREST $ 219,361 $195,000 -11.1% BUS BANS - PRINCIPAL $ 399,776 $422,000 5.6% BUS BANS – INTEREST $ 14,500 $17,500 22.8% TRANSFER TO CAPITAL $100,000 $100,000 0.0% TOTAL: DEBT/Transfers $1,788,637 $1,804,800 0.9% TOTAL (Benefits, Debt, Transfers) = $14,076,946 TOTAL DOLLAR CHANGE = $648,138 or 4.8%
Summary of Benefits, Debt, Transfers Budget 2020-21 40.00% 35.89% 35.00% 30.00% 25.00% 20.28% 20.00% 12.70% 15.00% 11.38% 10.90% 10.00% 4.25% 1.95% 1.10% 0.25% 5.00% 0.71% 0.23% 0.25% 0.00%
Transportation Summary of Major Budgetary Items SALARIES • DRIVERS • BUS MECHANICS • SUBSTITUTE DRIVERS • OT & EXTRA RUNS • BUILDING CLEANERS CONTRACTUAL • MILEAGE • TOLLS • PHYSICALS • MAINTENANCE AGREEMENTS: RADIO SERVICE, GPS • UNIFORMS • AUTO INSURANCE • PAVING, MASONRY, CARPET & LIGHTING REPAIRS
Transportation Summary of Major Budgetary Items MATERIALS AND SUPPLIES • TIRES • REPLACEMENT PARTS • TOOLS • OIL PRODUCTS • FUEL • ELECTRIC, HEATING, TRASH REMOVAL, WATER
Summary of Transportation Budget ITEM 2019-20 2020-21 $CHG SALARIES $1,411,228 $1,461,156 $49,928 EQUIPMENT $10,000 $35,000 $25,000 CONTRACT SERVICES $193,950 $191,893 $2,057 SUPPLIES $284,450 $284,250 $-200 BOCES $2,476 $2,500 $24 TOTAL $1,900,447 $1,977,206 $76,759 TOTAL PERCENT CHANGE = 4.0%
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