Warren Hills Regional School District Board of Education 2017-2018 Budget Presentation May 2, 2017 1
Warren Hills Regional School District Board of Education Lisa Marshall, President Kathleen Halpin, Vice President Linda Feller Christopher Hamler Richard Havrisko Jennifer Knittel Paula Merrill Patrick O’Malley Richard Young Earl C. Clymer III, Superintendent Dennis Mack, Interim Assistant Superintendent Estrella M. Molinet, Business Administrator /Board Secretary 2
Warren Hills Regional Mission Statement The Warren Hills Regional School District challenges and empowers a dynamic, diverse student body in a supportive learning environment by providing academic and co- curricular opportunities to become successful, productive members of the global community. 3
Challenges in Budget Planning ü Tax levy cap of 2% ü Contractual obligations related to salaries and benefits ü Increasing insurance costs ü Increasing costs of transportation, legal services and special education ü Maintaining and investing in our facilities 4
Budget Development The following guidelines are considered: ü Provide for contractual, mandated and operational obligations ü Meet New Jersey Student Learning Standards and Every Student Succeeds Act (ESSA) mandates ü Remain within the state maximum permitted guidelines ü Maintain all educational programs 5
Fixed Costs ü Includes mandates from the State and Federal Government ü New Jersey Student Learning Standards ü Every Student Succeeds Act (ESSA) ü Environmental, Health and Safety 6
Operational Obligations ü Debt service for building projects ü Employee benefits ü Property and liability insurance ü Negotiated salaries ü Transportation ü Utilities 7
Discretionary Costs q Extra - curricular activities q Instructional equipment and supplies q Classroom furniture q Technology (hardware & software) q Educational classroom resources q Capital projects 8
Cost Saving Initiatives Ø Participation in purchasing cooperatives Ø Shared transportation - tiered with four elementary districts Ø Shared transportation coordinator with Washington Township Ø E-rate savings for phone and internet services Ø ACES – an energy consortium provides savings in natural gas, oil and electric costs Ø Service agreement with Washington Twp. Police Dept. for 2 SROs 9
Fund Balance - Reserves as of June 30, 2016 audit § Undesignated Fund Balance $ 975,090 § Assigned for 2016-2017 exp. $ 184,025 § Restricted surplus for 2017-2018 $ 1,741,630 § Capital Reserve $ 5,308,105 § Maintenance Reserve $ 770,000 § Emergency Reserve $ 318,406 10
Local Tax Levy and Cap Adjustments Eligible CAP Adjustment for 2017-2018 2016-2017 tax levy $ 20,646,591 Enrollment adjustment $ 0 The 2% spending cap $ 412,932 Healthcare adjustment $ 238,536 Adjusted tax levy for 2017-2018 $ 21,298,059 11
The Proposed Budget § Reduces MS music teacher from 1.0 FTE to part time § Reduces 1 Athletic secretary position from 1.0 FTE to part time § Reduces all district supply, textbook and professional development accounts § Replaces 1 of 2, 1.0 FTE health/physical education teachers § Removes field trips paid for by the district § Removes several 9 th grade and MS sports § Removes technology infrastructure, hardware and software upgrades 12
Estimated Revenues for 2017-2018 Increase 2016-2017 2017-2018 % change /Decrease Budgeted Fund Balance 1,917,025 1,978,795 61,770 3.12% Withdrawal Capital Reserve 1,388,000 - - 0.00% Withdrawal Maintenance 168,975 - - Reserve 0.00% Local Tax Levy 20,646,591 21,298,059 651,468 3.06% State Aid 10,950,111 11,027,316 77,205 0.70% Tuition 1,466,457 1,411,944 (54,513) -3.86% Transportation Revenues 273,673 277,700 4,027 1.45% Adj for Prior Year 463,367 - - 0.00% Encumbrances Fees/Interest/Misc. 85,440 103,207 17,767 17.21% State/Federal Prog. 630,177 535,075 (95,102) -17.77% Debt Service 2,173,009 2,254,334 81,325 3.61% Total 40,162,825 38,886,430 743,947 1.91% 13
Estimated Appropriations for 2017-2018 Budget Category 2016- 2017 2017-2018 Increase/(Decrease) % change Regular Program Instruction 10,549,975 10,305,124 (244,851) -2.32% Special Education Instruction 3,147,705 3,490,072 342,367 10.88% Co-curricular Activities - Instruction 214,569 214,590 21 0.01% School Sponsored Athletics - Instruction 1,073,593 1,232,043 158,450 14.76% Tuition Regular and Special Ed 2,271,260 2,493,130 221,870 9.77% Health Services 352,875 325,222 (27,653) -7.84% Support Svcs Related/Extraordinary 919,214 829,788 (89,426) -9.73% Guidance Services 973,221 954,121 (19,100) -1.96% Child Study Team Services 744,857 734,334 (10,523) -1.41% Improvement of Instruction 565,550 578,270 12,720 2.25% Educational Media/Library Services 439,843 422,892 (16,951) -3.85% Instructional Staff Training 72,550 70,804 (1,746) -2.41% Services - General Administration 938,363 789,968 (148,395) -15.81% Services - School Administration 1,325,706 1,201,174 (124,532) -9.39% Services - Central Svcs & Admin Info Tech 844,496 846,346 1,850 0.22% Operations & Maint Plant Svcs 3,327,476 3,413,291 85,815 2.58% Student Transportation Svcs 1,977,289 2,159,811 182,522 9.23% Personnel Services - Employee Benefits 5,909,812 5,848,186 (61,626) -1.04% Capital Outlay 1,711,285 187,855 (1,523,430) -89.02% General Fund Totals 37,359,639 36,097,021 260,811.98 0.70% Total Special Revenue Fund (Fund 20) 630,177 535,075 (95,102.00) -15.09% Total Debt Service (Fund 40) 2,173,009 2,254,334 81,325.00 3.74% Total Expenditures 40,162,825 38,886,430 (1,276,395.02) -3.18% 14
2017-2018 Revenue as % of Budget Local Tax Levy 55% State Aid 28% Tuition 4% Budgeted Fund Balance 5% Transportation Revenues 1% Debt Service State/Federal Prog. IDEA Fees/Interest/Misc 6% 1% <1% 15
2017-2018 Appropriations as % of Budget Total Debt Service State/Federal Prog. 6% 1% Capital Outlay < 1% Reg. Instruction Employee Benefits 27% 15% Transportation 6% Operations/Security 9% SpecEd/Basic Skill 9% Central Co Curr/Athletics Serv/Technology 4% 2% School Admin. Tuition Student Support 3% 6% Services General Admin. 10% 2% 16
Breakdown of Tax Levy by Communities Washington Boro 19.61% Mansfield Twp. 29.08% Tax Levy $4,176,837 Tax Levy $6,193,305 Debt Service $429,465 Debt Service $636,800 Washington Twp. 32.91% Franklin Twp. 18.40% Tax Levy $7,008,162 Tax Levy $3,919,755 Debt Service $720,584 Debt Service $ 403,032 17
Tax Year Comparison 17-18 16-17 % Points to Municipality Tax Levy % Share % share 16-17 Franklin Township 4,322,787 18.40% 17.55% 0.85% Mansfield Township 6,830,105 29.08% 28.44% 0.64% Washington Borough 4,606,303 19.61% 18.65% 0.96% 7,728,746 Washington Township 32.91% 35.36% -2.45% 18
Estimated School Tax Rates Franklin Mansfield Washington Washington Township Township Borough Township Percent Share 18.4042806 29.0792006 19.6113533 32.9051655 Proposed Tax Levy $4,322,787 $6,830,105 $4,606,303 $7,836,169 Net Tax Valuation ( as of 10/01/2016) $414,323,121 $675,853,306 $368,435,767 $681,153,264 Estimated 17-18 School Tax rate 0.010433 0.010106 0.012502 0.011504 Tax for each 100K Assessment $1,043.34 $1,010.59 $1,250.23 $1,150.43 Prior Year Tax Assessment $967.16 $974.31 $1,145.79 $1,201.58 Increase/(Decrease) per 100K compared to 2016-2017 $76 $36 $104 ($51) ** extra assessmt WashTwp $107,422 19
How the Tax Rate Is Determined Total Calendar Tax Levy / by Total Assessed Valuation = Tax Rate Net Tax Proposed Tax Valuation Municipality Percent Share Tax rate Levy 10/01/2016 Franklin Township 18.4042806 4,322,787.00 $414,323,121 0.010433 Mansfield Township 29.0792006 6,830,105.00 $675,853,306 0.010106 Washington Borough 19.6113533 4,606,303.00 $368,435,767 0.012502 Washington Township 32.9051655 7,728,746.00 $681,424,732 0.011342 20
Separate Proposal for November The Warren Hills Regional Board of Education in addition to the regular advertised budget will seek approval from the district’s legal voters to raise an additional $762,900 for general funds in the 2017-2018 school year. Approval of these taxes will result in a budget year only increase of the tax levy for 2017-2018 of $586,379 and a permanent tax levy increase of $176,521. The budget year only increase for 2017-2018 reverts back in 2018- 2019. These proposed additional expenditures are in addition to those necessary to achieve the New Jersey Student Learning Standards. The Separate Proposal items if allowed to remain in the budget would have impacted the district by having to cut “thorough and efficient” educational items from the budget. 21
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