Educating every child…..the whole child….. Frontier Central School District Board of Education Meeting April 5, 2016
1. Focus on student achievement 2. Include public and district stakeholders in the development of the budget 3. Reflect long term financial and facilities planning 4. Implement reserve planning 2
FCTA Annual Pay Steps (Triborough) with 2% Increase for All Other Employees 86,000,000 84,000,000 82,000,000 80,000,000 78,000,000 $3 million deficit 76,000,000 74,000,000 72,000,000 70,000,000 68,000,000 66,000,000 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 Expense Actual Revenue Actual Expense Budget Revenue Budget ASSUMP SSUMPTI TION ONS State Aid increase is 4.7%, 2%, 2% in 2016-2019 Property Tax increase is 2.2%, 1%, 2% in 2016-2019 Sales tax revenue decrease in 2016-17 then 1.8% increase per year Other revenue increases 1.5% per year Health insurance increases 1.1%, 5%, 5% per year ERS & TRS no change in rate for 2017-2019 Wages ges incr creas ease e by Trib iboro orough ugh for r FCTA TA (3.6%,4. .6%,4.3%,4. 3%,4.1%) 1%) and 2% for r all ll others hers All other expenses increase 1.5% per year 3
Projections based on 1.5% increase for all Employees 86,000,000 84,000,000 82,000,000 80,000,000 78,000,000 76,000,000 $30,000 surplus 74,000,000 72,000,000 70,000,000 68,000,000 66,000,000 09-10 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 Expense Actual Revenue Actual Expense Budget Revenue Budget ASSUMP SSUMPTI TION ONS State Aid increase is 4.7%, 2%, 2% in 2016-2019 Property Tax increase is 2.2%, 1%, 2% in 2016-2019 Sales tax revenue decrease in 2016-17 then 1.8% increase per year Other revenue increases 1.5% per year Health insurance increases 1.1%, 5%, 5% per year ERS & TRS no change in rate for 2017-2019 Wages ges incr creas ease e 1.5% 5% for all ll employee loyees All other expenses increase 1.5% per year 4
2016-17 2016 17 Ex Expen endit diture ure Bud udge get Proposed Budget $78,601,595 Increase over prior year $1,569,256 (2.04%) 5
2015 2015-16 16 2016 2016-17 17 $ Increase crease % Increase crease $6,832,044 $6,914,534 $82,490 1.2% Includes: CHANGE ITEMS: Operation and maintenance • of facilities Buildings & grounds equipment replacement Superintendent, personnel • +$86,000 and business offices Contractual wage increases Board of Education • +$107,000 Insurance and legal • Building condition survey Printing, mailing and public required in prior year • information services -$110,000 BOCES administrative costs • Tax collection, district clerk, • treasurer and claims auditor 2016-17 Expenditure Budget 6
Savings from: Wages and Benefits $ 89,600 Supplies and Equipment $ 44,000 Contracted services $ 21,100 BOCES printing services -$ 37,600 Total estimated cost savings $117,100 BOCES aid anticipated $ 25,700 Cost savings plus BOCES aid $142,800 2015-16 PRINT SHOP SAVINGS 7
2015-16 2015 16 2016 2016-17 17 $ Increase crease % Increase crease $42,454,417 $43,697,892 $1,243,475 2.9% Includes: CHANGE ITEMS: General instruction • Add 9.3 positions Special education and +$578,000 • occupational education Contractual wage increases Instructional administration +$827,000 • Instructional technology services Special Education tuition • Professional development -$290,000 • Career & Technical Education Guidance, health offices, • psychologists and social workers +$94,000 Alternative Education Summer school, community • education and before/after +$34,000 school program Instrument replacement plan +$20,000 Interscholastic athletics and co- • curricular activities 2016-17 Expenditure Budget 8
9.3 net positions added 1.0 social 2.0 teachers 2.5 elementary teachers worker for suspension supported by 2.4 middle school teachers program offset by Medicaid BOCES costs reimbursements -.6 nurse .5 speech -.5 teacher 2.0 teachers reduction teacher aide TBD based on (private school previously reduction enrollment needs) covered by grant 9
2015-16 2015 16 2016 2016-17 17 $ Decr crease ase % Decr crease ease $3,841,319 $3,790,996 -$50,323 -1.3% CHANGE ITEMS: Includes: Equipment purchases Transportation personnel • +$48,000 Fuel for buses • Move summer special Maintenance of buses and • education transportation to bus garage special aid fund Equipment, other than bus • -$89,000 purchases 2016-17 Expenditure Budget 10
2015-16 2015 16 2016 2016-17 17 $ Increase crease % Increase crease $19,230,449 $19,408,944 $178,495 .9% Includes: CHANGE ITEMS: Health insurance NYS retirement contributions • Contributions to NYS -$240,000 • retirement systems (TRS,ERS) Workers compensation claims +$222,000 Social Security and Medicare • (FICA) FICA Retirement obligations +$108,000 • Health insurance Workers compensation • +$89,000 2016-17 Expenditure Budget 11
DISTRI TRICT CT COST ST OF HEALTH H INSUR URANCE NCE 9,000,000 8,500,000 8,515,067 8,000,000 7,500,000 7,593,757 7,349,883 7,000,000 6,770,376 6,500,000 6,000,000 2013-14 Actual 2014-15 Actual 2015-16 Projected 2016-17 Budget NOTE: 2016-17 budget includes $500,000 of contingency to cover unforeseen claims. 12
2015-16 2015 16 2016 2016-17 17 $ Increase crease % Increase crease $4,674,110 $4,789,229 $115,119 2.5% Includes: Debt payments due on capital • CHANGE ITEMS: projects Transfer to special aid fund Debt payments due on bus +$150,000 • purchases Debt Payments Transfer from general fund to -$35,000 • finance capital outlay project Transfer from general fund to • cover portion of summer special education programs not covered by state funding 2016-17 Expenditure Budget 13
Proposed 2016-17 Budget: Total Revenue $76,937,741 Total Expense $78,601,595 Estimated Gap $(1,663,854) ************************************************************************************************************************** Budget Gap 1,663,854 Tax Levy Increase 2.2% (Equal to Tax Cap) 812,319 Remaining Gap 851,535 Exceed Tax Cap 0 Adjust Planned Use of Fund Balance 0 Project additional state aid 851,535 (primarily GEA restoration of $842,130) Expenditure Reductions Needed 0 Total Balanced Budget 78,601,595 Percent Budget Increase 2.04%
State e Aid: 2015 15-16 16 Increase se New m money 2016 16-17 7 Annua nual l based d on added to Budge get Budge get increa rease in Governor’s approved ved Fronti tier budget et state e Budge get proposa osal budget et Foundation $21,767,733 +$113,192 + $23,013 $21,903, 3,938 938 $136,205 Aid GEA - Gap -$1,299,327 +$457,197 +$842,130 $ 0 $1,299,327 Elimination Adjustment Other Aid $10,709,028 + $62,726 - $13,608 $10,758, 8,146 146 $49,118 Total State $31,177,434 +$633,115 +$851,535 $32,662, 2,084 084 $1,484,650 Aid 15
Ta Tax Lev evy: y: ◦ Increase of $812,319, or 2.2% ◦ Taxpayers will be eligible for $185 state rebate because we are within the tax cap ◦ Frontier maintains one of the lowest tax rates in Erie County Fund nd Ba Balance nce & Reserves: erves: ◦ Appropriate $632,650 of fund balance and $171,000 from reserves to achieve a balanced budget 16
.12% • Lower of 2% or Consumer Price Index 1.08% • After impact of growth in FCSD tax base 1.21% • Additional .13% levy increase to offset the anticipated decrease in PILOTS 2.20% • Additional .99% levy increase to cover the anticipated increase in local share of capital projects costs 2016-17 Tax Cap 17
Tax Rate 2015 15-16 6 2016 16-17 7 Actual ual Budget $ C Chang nge % C Change nge Tax Rate/$1000 $26.43 $26.73 $.30 1.1% Assessed Value Tax rate is ba based on Hamburg rg prelimin inary ry assessed valuat atio ion Example le: Hamburg home with assessed value of $100,000 2017 tax increase $30 This amount is lower if you receive a basic or enhanced STAR exemption This increase ase will be more than n covered red by the antici cipate ated 2016 16 NYS tax rebate te check ck of $ $185 85 per qualified ied homeowne owner. r. 18
2015 Full Value Tax Rate for all School Districts in Erie County Cheektowaga-Sloan Cleveland Hill Amherst North Collins Depew Kenmore-Tonawanda Hamburg Grand Island Williamsville Alden Eden Orchard Park Lackawanna Springville-Griffith Sweet Home Cheektowaga-Maryvale Akron Tonawanda Lake Shore West Seneca Cheektowaga Lancaster Iroquois Clarence East Aurora Frontier Holland $- $5.00 $10.00 $15.00 $20.00 $25.00 $30.00 $35.00 19
Board of Education approval of budget proposal April 19, 2016 Budget Hearing May 3, 2016 at 7:00 Budget Vote May 17, 2016 at the Hamburg Senior Community Center 20
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