Budget Presentation Brockport Central School District 2020-2021 Proposed Budget
Questions for Public Hearing We will be accepting budget related questions at the following e-mail: communications@bcs1.org Need to include your name and address along with your question.
Presentation Objectives Budget Development Process Three Part Budget (Expenditures) Tax Cap Calculation Revenue Tax Levy History Star Reimbursement Contingent Budget Proposed Bus Purchase Election of Board Member Questions?
Budget Development Process Board Budget Team meetings: 09/25/19 Update Fiscal Activities, Cash Flow and Grants, Review Budget Development, Procedures and Principles 10/23/19 Staff Utilization, State Aid, Enrollment Projections, Capital update 11/13/19 Transportation, Building & Grounds, Safety/Security, Revenue 12/11/19 Instructional Technology, CEPACS, BEDS, Athletics, Inclusive Ed. 01/15/20 Non-Instructional Budget & Overhead, HS, Library, Music, Textbooks 01/29/20 Enrollment; Instructional Budget; Elem Budget, OMS, Revenue 02/12/20 Tax Cap, Proposed Reductions/Increases, BOCES update 03/11/20 Proposed Reductions/Increases, Contingent Budget, FTE/staffing 04/15/20 Comparative tax analysis, State Aid, 3-Part budget, Grants 05/13/20 Food Service; Grants; Instruction update, Pre-Audit Review 06/10/20 Summer Plans; Fund Balance; Budget Process Assessment
How did we get here? January and February the District closed a budget gap of approximately $2M with a reduction in 5.0 FTE through attrition. On March 17th, the Board of Education adopted a balanced budget of $85,075,106 which was supported by a 2.69% tax levy increase and $3,492,219 in fund balance and reserves.
How did we get here? (con’t) March 31, 2020 NYS passed the legislative budget which further reduced the districts state aid by $842,855. Monroe county districts quickly realized that the sales tax sharing from the county will also be affected ($3.1M budgeted for Brockport). The district must account for potential loss of 20-21 sales tax revenue and decreased sales tax by $620,000.
How did we get here? (con’t) Based on the reductions in state aid and sales tax the district had to revise the proposed 20-21 budget expenses down by $877,196 which included 14.6 additional reductions in FTE through attrition. The district also allocated an additional $585,659 in appropriated fund balance bringing the total fund balance and reserves allocated for next year to $4,077,878
What is still unknown? Sales tax revenue: Although we have reduced $620,000 from the proposed budget we do not have a more accurate estimate to date. State Aid: As of today the Governor has reported there will be additional reductions in aid (potentially as much as 20% of our Foundation Aid which equates to $5.6M ). There may be additional Federal funds to offset some of this but to date we have no additional information.
Staffing Summary (through attrition) Elementary: (4.0 FTE) Elementary Teachers – 4.0 FTE Secondary:(6.1 FTE) Assistant Principal – 1.0 FTE Music Teacher - 0.6 FTE Art Teacher – 1.5 FTE Special Education Teacher – 1.0 FTE LOTE Teacher – 1.0 FTE Clerical – 1.0 FTE
Staffing Summary (con’t) District Wide: (6.0 FTE) Teacher Aides – 3.0 FTE Instructional Coach – 2.0 FTE Physical Education Teacher – 1.0 FTE Support Services: (2.0 FTE) Transportation – Driver 1.0 FTE O&M – Clerical 1.0 FTE Central Office: (1.5 FTE) Board Clerk – 1.0 FTE Payroll Clerk - 0.4 FTE Registrar Clerk - 0.1 FTE
Administrative Component Adopted Budget Proposed Budget 2019-2020 2020-2021 Component ADMINISTRATIVE Board of Education $63,484 $30,060 Central Administration 1,509,989 1,476,405 Instructional Supervision 1,690,009 1,643,188 Curriculum Development 190,446 189,516 Central Services 1,654,004 1,657,344 Legal, Data Processing, Printing, etc. Special Items 1,218,195 1,245,750 Insurance, BOCES, etc. Employee Benefits 2,235,973 2,308,583 TOTAL ADMINISTRATIVE $8,562,100 $8,550,846
Educational Program Adopted Budget Proposed Budget 2019-2020 2020-2021 Component EDUCATIONAL PROGRAM Teaching – Regular & Special Schools $31,486,390 $31,430,791 Instructional Media 2,199,068 1,995,141 Libraries, Aides, Audio/Visual, Supplies Pupil Personnel Services 3,558,908 3,599,092 Attendance, Counseling, Health, Clubs, Psychologist, Athletics, Recreation Other Educational 450,282 384,239 Recreation, Civic, Legal Pupil Transportation 4,490,271 4,522,763 Employee Benefits 19,607,101 20,576,460 TOTAL EDUCATIONAL PROGRAM $61,792,020 $62,508,486
Capital Component Adopted Budget Proposed Budget 2019-2020 2020-2021 Component CAPITAL Operations & Maintenance $4,937,920 $4,907,082 Principal/Interest Payments 5,207,554 6,011,626 Transfer To Capital & Debt Service Fund 100,000 100,000 Property Tax Refunds 11,000 11,000 Employee Benefits 1,885,822 2,108,870 TOTAL CAPITAL $12,142,296 $13,138,578
Proposed 2020-2021 Budget Proposed Percent of 2020-2021 2020-2021 Component Budget Budget Administrative $8,550,846 10.16% Educational Program 62,508,486 74.24% Capital 13,138,578 15.60% Total Budget $84,197,910 100.00%
Three Part Budget Comparison Adopted Proposed Dollar Percent Budget Budget Increase/ Increase/ Component 2019-2020 2020-2021 (Decrease) (Decrease) Administrative $8,562,100 $8,550,846 ($11,254) (0.13%) Educational Program 61,792,020 62,508,486 716,466 1.16% Capital 12,142,296 13,138,578 996,282 8.21% Total Budget $82,496,416 $84,197,910 $1,701,494 2.06%
Expenditure Distribution Educational Total Budget $84,197,910 Program $62,508,486 Administrative Capital $8,550,846 $13,138,578
Tax Cap Calculation
Revenue Source 2019-20 2020-21 Difference Property Tax $32,645,105 $33,523,258 $878,153 Other Tax Items 146,340 164,472 18,132 Sales Tax 3,100,000 2,480,000 (620,000) Charges for Services 36,000 36,000 0 Use of Money & Property 113,000 131,000 18,000 Other Revenue 570,000 570,000 0 State Aid 42,343,752 43,165,302 821,550 Federal Aid 50,000 50,000 0 ERS/Workers Compensation Reserves 1,550,000 1,550,000 0 Appropriated Fund Balance 1,942,219 2,527,878 585,659 Total $82,496,416 $84,197,910 $1,701,494 Assumes 2.69% tax levy increase and $4,077,878 in Reserves and Fund Balance
Tax Levy History Year Tax Levy Dollar Increase Percentage Increase 2014-2015 $29,637,825 $355,653 1.20% 2015-2016 $30,197,980 $560,155 1.89% 2016-2017 $30,197,980 $0 0% 2017-2018 $30,786,840 $588,860 1.95% 2018-2019 $31,587,298 $800,458 2.60% 2019-2020 $32,645,105 $1,057,807 3.05% Average of 1.78% over last 6 years.
Tax Payment Example 2019-2020 2020-2021 Actual Estimated Town Tax Rate Tax Rate Sweden $23.68 $24.07 Clarkson $23.68 $24.07 Hamlin $25.48 $25.90 Ogden $23.59 $23.98 Parma $23.65 $24.04 Clarendon $25.96 $25.88 Bergen $25.96 $25.88 Estimated 2020-21 True value tax rate = $24.08 (2019-20 actual $23.69) Estimated 1.68% true value tax rate increase
Star Reimbursement Estimated Basic Star Exemption Impact on a $100,000 home: Without Star With Star 19-20 taxes = $2,369.00 19-20 taxes = $1,658.30 20-21 taxes = $2,408.00 20-21 taxes = $1,685.60 Increase = $39.00 Increase = $27.30
Contingency Budget 2019-2020 2020-2021 2020-2021 Budget Notice Adopted Budget Proposed Budget Contingency Budget Total Budgeted Amount, Not including separate propositions $82,496,416 $84,197,910 $83,950,414 Increase / (decrease) for the 2020-21 school year $1,701,494 $1,453,998 Percentage increase / (decrease) in each proposed budget 2.06% 1.76% Change in the consumer price index 1.81% Total Proposed School Year Tax Levy $32,645,105 $33,523,258 $32,645,105 Total Permissible Exclusions $659,946 $721,536 A. Proposed School Year Tax Levy, NOT Including Levy for Permissible Exclusions $31,985,159 $32,801,722 B. School Tax levy limit, NOT including levy for permissible exclusions $31,985,159 $32,803,936 Difference: A-B (Positive Value Requires 60.0% Voter Approval) $0 ($2,214) Administrative Component $8,562,100 $8,550,846 $8,477,549 Program Component $61,792,020 $62,508,486 $62,452,548 Capital Component $12,142,296 $13,138,578 $13,020,317
Contingent Budget The law requires a district to adopt a contingent budget if voters reject the proposed budget twice. This would require the district to cut an additional $247,496 from the proposed budget. The district also may not raise any additional tax revenue which means further reduced revenue of $878,153. Contingent budget = $83,950,414
Proposed 2020-2021 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 (85.7%) $970,981 $194,196 Local Share (14.3%) $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.
Election of Board Member Candidate for one Board of Education Trustee - David Howlett
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