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2018-2019
Third Draft Budget
March 6, 2018
2018-2019 Third Draft Budget
2017-2018 Adopted Budget $88,548,072
2018-2019 Third Draft Budget $92,295,592
Budget to Budget Increase 4.23%
Revenue $91,850,507
Tax Levy Increase 2.73%
Budget Gap -$445,085
Updates Since 2nd Draft
The budget gap has been reduced by $44,324 due to a variety of small changes including:
Elimination of AESOP sub registry position
Reduction of textbook expenditures
Reduction of equipment expenditures
Reduction of materials and supplies
Where Do Our Budget Funds Go?
Where Do Our Budget Funds Go? • Salary and Benefits make up about
66% of the budget. • Retirement system contributions
(ERS/TRS) are set by NYS and are 14.9% and 10.63% of payroll respectively.
• Social Security (FICA) is 7.65% of payroll and increases each year.
• Debt Service includes payments and other fees connected with borrowing (EPC, bond projects, TANs, etc).
• These codes make up roughly 80% of the budget.
• To make this a little more concrete, if Health Ins. increases by 8.5% and Salaries increase by 3%, we need to reduce the rest of the budget by over half a million dollars to keep the budget increase at 2%.
Major Budget Area Percentage
Salary (~650 employees) 47.82%
Benefits 17.71%
ERS/TRS 5.76%
BOCES 5.43%
Debt Service 5.39%
Pupil Services 3.42%
Social Security 3.19%
Curriculum & Instruction 2.79%
B&G (Plant Maintenance) 2.51%
Transportation 2.26%
Central Office 1.75%
Technology 1.01%
Interfund Transfers 0.35%
Health Office 0.28%
Athletics/PE 0.24%
Library Media 0.08%
Current Revenue Projections Based on Governor’s Proposal
Revenue2017-2018
Budget
Projected
2018-2019
Budget
$
Difference
%
Difference
State Aid Excluding Building Aid 15,721,024 15,670,613 -50,411 -0.32%
Building Aid 1,839,154 3,053,297 1,214,143 66.02%
Total Aid 17,560,178 18,723,910 1,163,732 6.63%
Interest Earnings 60,000 75,000 15,000 25.00%
Rental Income - San Remo 236,757 243,860 7,103 3.00%
Compensated Absence Reserve 250,000 250,000 0 0.00%
Workers Compensation Reserve 250,000 250,000 0 0.00%
Debt Service Reserve 0 250,000 250,000 N/A
Other Revenue 200,000 215,000 15,000 7.50%
Fund Balance 2,189,353 2,189,353 0 0.00%
Subtotal 20,746,288 22,197,123 1,450,835 6.99%
Tax Levy (2.73% increase) 67,801,784 69,653,384 1,851,600 2.73%
88,548,072 91,850,507 3,302,435 3.73%
Avoiding Fiscal Stress Kings Park fiscal designation:
2017 “No Designation”
2016 “No Designation”
2015 “No Designation”
2014 “No Designation”
2013 “Susceptible to Fiscal Stress”
One way to get on the Fiscal Stress list is to pay operating expenses with reserves and fund balance.
Open Items – Expenditures
Kindergarten Registration (currently estimated at 2017-18 levels)
Retirement Notifications (Month of March)
KPCTA Salary Increase (currently negotiating)
Open Items – Revenue
Tax Levy:
Budgetary decisions may impact the levy throughout the budget process.
Currently we are projecting a 2.73% levy increase.
Calculating the allowable levy increase is a multistep process with exemptions. Capital expenditures such as bus purchases are exempt from the levy cap.
State Aid:
Legislative Proposal typically provides more state aid than the executive budget
Overall Status as of Third Draft Many important variables are still outstanding at this
time (State aid, retirements, negotiations).
It is our goal to:
Propose a tax levy increase that is within the tax cap limitations
Maintain the curriculum and programs that support academic excellence and the District’s mission
Maintain extracurricular activities, art, music, and sports
Overall Status as of Third Draft To maintain what we currently have, we need to close
a gap of $445,085
How will we close this gap?
Continue to review expenditures and look for additional efficiency areas
Additional state aid increases???
Possible employee retirements
Evaluate amount of applied fund balance
2018-2019 Working Budget
Wo
rkin
g S
cho
ol
Dis
tric
t B
ud
ge
t
Sta
te
Aid
R
ou
gh
ly
20%
Ta
x
Le
vy
About $92.3M
Capped at 2.73% with a 2% CPI
EXPENDITURES REVENUES
Won’t know final $$$ until on or about April 1.
Other Revenue
$445K GAP
Allows for maintenance of current programs & services
Limited Wish List While it is unlikely that we will receive any “extra” state
aid this year above and beyond what is required to balance this budget, below are two items for possible consideration:
Additional student mental health support
Reduce amount of applied fund balance/reserves
Additional allocation towards Erate expenditures in Year 1 of 5 year plan
Important Dates Final Budget Workshop *Tuesday, April 10, 2018
Budget Adoption Tuesday, April 17, 2018
Budget Hearing Tuesday, May 1, 2018
Budget Vote Tuesday, May 15, 2018
*Should include final State Aid package for 2018-2019, as the state budget should be finalized by April 1.
Tonight
Topics for Discussion:
Board of Education
Superintendent’s Office
Business Office
PPS
Curriculum
Human Resources
Class Size & Staffing
2018-2019
Board, District Clerk, & Superintendent’s
Budgets
March 6, 2018
Points of Pride Kings Park Pride Established, written District Goals
4 years in a row Voter approved Bond Referendum
with multi-year facilities plan, now in Year 3
Superintendent Highlights of the Week
School District Facebook and Twitter communications
New website Numerous additional
communications, including the Kings Park “Kightly News” winter/spring newsletters
Budget Summary 1010 Board of Education
1040/1060 District Clerk
1240 Superintendent’s Office
Total budget decrease across all codes: $850 (-1.49%)
Only four codes changed from last year:
Budget Code Description 2014-15
Expenses 2015-16
Expenses 2016-17
Expenses 2017-18 Budget
2018-19 Proposed
% Change
1010-545-00-0900 Graduation Support $ 5,892 $ 7,276 $ 7,232 $ 7,800 $ 9,000 15%
1060-435-00-0900 Voting Mach/SHPG/PRT $ 4,151 $ 8,187 $ 2,979 $ 10,000 $ 7,500 -25%
1240-475-09-0900 Supt. Conference Exp. $ 210 $ 972 $ 1,126 $ 1,300 $ 1,400 8%
1240-435-09-0900 Photocopier Rental $ 159 $ 189 $ 2,024 $ 1,750 $ 2,100 20%
This Budget Supports
Continued focus on school district goals
Superintendent & Board attendance at conferences
Adult Education Program
Continued use of SurveyMonkey and other electronic feedback and communication devices
2018-2019
Business Office and Undistributed Accounts
Budget
March 6, 2018
Business Office Points of Pride Completion of the District’s third Comprehensive Annual
Financial Report for the year ending June 30, 2017
International Association of School Business Officials’ Certificate of Excellence in Financial Reporting
Government Finance Officers’ Association Certificate of Achievement for Excellence in Financial Reporting
Continued focus on efficiencies
WinCap Web for payroll
Electronic payments to vendors rather than checks
Budget Summary
Overall Business Office & Undistributed Budget Increase: $2,790,742 + 10.17%
Budget Code Description
2014-2015
Expenses
2015-2016
Expenses
2016-2017
Expenses
2017-2018
Budget
2018-2019
Proposed % Change
1420-441-21-0900 Legal Expense Other - Student 8,853 18,544 15,170 30,000 25,000 -16.67%
9020-815-XX-0610 TRS (Two budget codes) 5,645,793 4,382,281 3,824,882 3,405,331 3,916,536 15.01%
9060-800-21-0630 Health Ins. Program 8,976,213 9,691,368 10,407,267 11,958,337 12,795,000 7.00%
9060-802-21-0630 Medicare Reimbursement 594,787 629,136 693,535 702,500 775,000 10.32%
9711-600-00-0901 Bond Principal 1,250,000 1,470,000 1,530,000 1,580,000 2,895,000 83.23%
9711-701-00-0901 Bond Interest Payment 728,686 541,581 494,881 772,037 859,142 11.28%
9731-700-10-0900 BAN Interest 0 0 0 210,000 0 -100.00%
This Budget Supports
Business Office operations
Benefits for eligible staff
Required services (Audits, inventory, legal fees, insurance, etc.)
2018-2019
Office of Pupil Personnel
Budget
March 6, 2018
Pupil Personnel Points of Pride Literacy Instruction and Intervention
Guideline (K-5) Four out of Five Nominated Teachers of
the Year were Special Educators KPCSD Teacher of the Year (Ms. Smith) Cornell University Vimeo Project
focusing on students with disabilities and workplace instruction (Transition)
KPCSD ENL Teacher Presentations at Title III Consortium
Implementation of Performance Maps to Track and Enhance Students with Disabilities Diploma Options
17% of students with disabilities graduated with a Regents with Advanced Designation Diploma
Special Class Book Share and Peer Modeling Opportunities
Extended School Year Program collaboration with Viscardi’s Abilities program
Partnered with Parent to Parent to provide a SEPTA workshop on OPWDD supports and services
Budget Summary
Total budget increase: $88,650 1.53%
Budget Code Description
2014-15
Expenses
2015-16
Expenses
2016-17
Expenses
2017-18
Budget
2018-19
Proposed
%
Change
2250-462-10-0200 SPEC ED SOFTWARE 5,046 4,553 4,899 5,000 10,000 100.00%
2250-475-10-0200 CONFERENCE EXPENSES 80 1,070 0 500 1,000 100.00%
2250-490-10-0243 BOCES OPT 3 61,850 119,135 175,364 65,000 103,000 58.46%
2250-490-10-0314 BOCES EAST CONSULTING 6,319 19,282 22,176 20,000 41,000 105.00%
2250-490-10-0503 SAC SUPPORT/STAFF/EVALS 238,241 183,788 155,572 250,000 198,000 -20.80%
2250-490-10-0541 ESB AUGMENTATIVE EVALS 6,981 0 0 12,000 6,000 -50.00%
This Budget Supports Continued improvement of
students with disabilities and ENL graduation rates
Maintaining students with disabilities and ENL programming (ICT)
Increasing transition/post-secondary training opportunities for students with disabilities
PPS Functions (Home Instruction, Home schooling, Reading, Registration, Medicaid, STAC and Support Services)
Enhancing Tier I, II and III Interventions to support the district’s RtI plan
Providing mental health supports and services for all students
Parts 100 and 200 regulation compliance
2018-2019
Curriculum
Budget
March 6, 2018
Points of Pride Professional Development and
support for teachers and administrators
Next Generation of ELA and Math Standards
Writers’ Workshop (K-5)
NYSSLS (New York State Science Learning Standards)
Social Studies Framework
Instructional Technology
K-12 STEAM Development KidOYO
Robotics
Budget Summary
Budget Code Description
2014-15
Expenses2015-16
Expenses
2016-17
Expenses
2017-18
Budget
2018-19
Proposed
%
Change
2330-490-10-0432 BOCES Summer School NA NA 34,720 35,000 45,000 28.57%
2610-490-10-0514 BOCES Library/Databases 18,548 20,891 28,556 31,000 34,500 11.29%
2010-545-10-0030 Science Elem Resources NA NA NA NA 50,000 100.00%
2010-545-10-0050 PNW Social Studies K-8 NA NA NA NA 3,000 100.00%
2815-442-10-0300 Health Cons. Education 8,999 9,000 9,000 14,000 14,750 5.36%
2010-490-10-0535 ES BOCES Curric Devel 3,668 3,136 1,750 20,000 10,000 -50.00%
Total budget increase: $61,858 20.83%
This Budget Supports Curriculum and Professional
Development for Next Generation Standards Elementary Science
Instructional Resources S0cial Studies PNW
Curriculum Resources (K-8)
Curriculum Development and Support for New Courses at KPHS
BOCES Regional Summer School
2018-2019
Personnel
Budget
March 6, 2018
Personnel Points of Pride Our staff – Instructional
and Non-Instructional
Ensuring a safe and professional work environment that emphasizes mutual respect and maximizes employee effectiveness
Personnel efficiencies
Add Picture(s) of Students HERE
Budget Summary
Total budget increase: $435.00 1.95%
Personnel Department
Budget Code Description 2014-15
Expenses 2015-16
Expenses 2016-17
Expenses 2017-18 Budget
2018-19 Proposed
% Change
1430-490-10-0602 Boces Teacher Cert 4,850 5,250 5,300 5,400 5,500 1.85%
1430-490-10-0628 Boces On-line Application 7,000 7,000 7,000 7,450 7,450 0.00%
1430-490-10-0849 Boces Aesop 6,653 6,900 7,100 7,200 7,300 1.39%
1430-545-09-0900 Materials and Supplies 746 421 714 750 750 0.00%
This Budget Supports
Continued recruiting, hiring, and retaining highly qualified faculty and staff members in support of providing an education of equity and excellence for all students
Add Picture(s) of Students HERE
2018-2019
Staffing
Budget
March 6, 2018
Instructional – Fort Salonga
Enrollment Projection 2018-2019
GRADE ENROLLMENT SECTIONS AVG. CLASS
SIZE + or -
K 2018-2019 (100)
(Special Class -13) 5 17.4
1 2018-2019 (108)
(Special class -13) 5 19.0 +1 (RJO)
2 2018-2019 (97)
(Special class -9) 4 22.0 -1
3 2018-2019 (116)
(Special class -7) 5 21.8 +1
Net Change: +1
Projected Avg. Class Size: 20.5 2017-2018 Avg. Class Size: 21.3
Fort Salonga - Staff
2017-2018 2018-2019 + or -
Special Education 4.2 4.2
ENL 1.0 1.0
Reading 2.5 2.5
Art 0.7 0.7
Music 0.8 0.8
Physical Education 2.2 2.2
Speech 2.0 2.0
Librarian .5 .5
Psychologist 1.0 1.0
Net Change: no net change
Instructional – Park View
Enrollment Projection 2018-2019
GRADE ENROLLMENT SECTIONS AVG. CLASS
SIZE + or -
K 2018-2019 (100)
5 20.0
1 2018-2019 (99) 5 19.8 -1
2 2018-2019 (81) 4 20.25 +1
3 2018-2019 (97) 5 19.4
Net Change: no net change
Projected Avg. Class Size: 19.9 2016-2017 Avg. Class Size: 19.8
Park View - Staff
2017-2018 2018-2019 + or -
Special Education 5.2 5.2
Reading 2.5 2.5
Art 0.6 0.6
Music 0.6 0.6
Physical Education 2.0 2.0
Speech 1.5 1.5
Librarian .5 .5
Psychologist 1.0 1.0
Net Change: no net change
Instructional – RJO
Enrollment Projection 2018-2019
GRADE ENROLLMENT SECTIONS
AVG. CLASS
SIZE + or -
4
2018-2019(206)
(Special class -10) 8 24.5 -1
5
2018-2019(217)
(Special class -8) 9 23.2
Net Change: -1
Projected Avg. Class Size: 22.5 2017-2018 Avg. ClassSize:23.8
RJO - Staff
2017-2018 2018-2019 + or -
Special Education 8.6 8.6
ENL 1.0 1.0
Reading 2.0 2.0
Art 1.0 1.0
Music 2.8 2.8
Physical Education 2.2 2.2
Speech 1.0 1.0
Librarian .5 1.0 +.5
Social Worker .5 .5
Psychologist 1.0 1.0
Net Change: +.5
Instructional – William T. Rogers
Enrollment Projection 2018-2019
GRADE ENROLLMENT SECTIONS AVG. CLASS
SIZE + or -
6 2017-2018(234)
(Special class -10) 9 24.8
7 2017-2018(226)
(Special class -13) 10 *21.3
8 2017-2018(242)
(Special class -18) 10 *22.4
*Actual class sizes may vary in Accelerated Program.
Net Change: no net change
Projected Avg. Class Size: 22.8 2016-2017 Avg. Class Size: 25.2
2017-2018 2018-2019 + or -
6th Grade 9.0 9.0
ENL 2.0 2.0
English 7/8 5.0 5.0
Science 7/8 5.0 5.0
Math 7/8 5.0 5.0
Social Studies 7/8 5.0 5.0
Physical Education 4.3 4.3
Art 2.6 2.6
Music 4.2 4.2
Health (P.E) 1.3 1.3
Foreign Language 4.4 4.2 -.2
Home & Careers 1.7 1.7
Technology 2.8 2.8
WTRMS - Staff
Net Change: -.2
WTRMS - Staff
2017-2018 2018-2019 + or -
Special Education 15 15
Math Support 1.0 1.0
Reading 2.5 2.5
Librarian 1.0 1.0
Speech 1.5 1.5
Guidance 2.0 2.0
Social Worker 0.5 0.5
Psychologist 1.0 1.0
Net Change: no net change
High School Enrollment Projection for 2018-2019
Grade
2017-2018
2018-2019
9 246 *289
10 267 246
11 303 267
12 317 303
TOTAL 1,137 1,105
* Prediction based on historical trend of 14 students choosing to attend private school.
High School - Staff
2016-2017 2017-2018 + or -
English 10 10.4 +.4
ENL 1.0 1.0
Science 15.3 15.3
Mathematics 11.2 11.2
Social Studies 10.9 11.2 +.3
Physical Education 5.2 5.1 -.1
Art 3.0 2.8 -.2
Music 3.2 3.2
Health 1.1 0.9 -.2
Foreign Language 6.0 6.0
Home and Careers 1.2 1.2
Technology 1.4 1.4
Net Change: +.2
High School - Staff 2017-2018 2018-2019 + or -
Special Education 18.2 18.2
Reading 1.0 1.0
Librarian 1.0 1.0
Speech 0.5 0.5
Guidance 5.0 5.0
Social Worker 1.0 1.0
Psychologist 1.0 1.0
• Allows all Advanced Placement classes to run
Net Change: no net change
Staffing Summary Instructional
Elementary: +0.5 (RJO Library)
Secondary : neutral
NET: +0.5
KINGS PARK SCHOOLS, A SMART INVESTMENT
KPCSD PRIDE
Athletics
Heritage
Museum
Transportation
Aides & Security
WTRMS
Teachers
Special Education
kpHS
Clericals
Fort Salonga
PTA
TA’s & Nurses