BUDGET DEVELOPMENT 2014-15. BUDGET COMPONENTS BUDGET COMPONENTS Debt Service Debt Service Fringe Benefits Fringe Benefits Transportation Transportation

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  • BUDGET DEVELOPMENT

    2014-15

  • BUDGET COMPONENTSDebt ServiceFringe BenefitsTransportationOperations and MaintenanceCentral OfficeInstructionalAthleticsTechnology

  • DEBT SERVICEPayment of interest and/or principal continues on former and current building projectsCarrying debt for projects approved by voters in 2002, 2006, and 2010Bonds for the 2002 project were refinanced2002 project will be paid off in 2018-19Until that time, debt service will remain flat unless we take on more debt

  • DEBT SERVICETOTALS

    13-14 Budget $3,360,06714-15 Proposed Budget $3,363,969Difference = $3,902 0.12% increase

  • TRANSPORTATIONStatus quo budget No changes in bus runsNo changes in personnelReduction in field trip expensesVehicle insurance up slightlyTires and bus parts up slightly Diesel fuel budget status quo TOTALS13-14 Budget $1,868,01714-15 Proposed Budget $1,887,677 Difference = $19,660 1.05% increase

  • 2014-15 Bus Purchases3- 65 passenger buses with luggage storage $112,235 each 2- 8 passenger vans $ 33,700 each

    TOTAL $404, 105

    Last year we purchased 4 - 66 passenger buses, TOTAL $436,000

  • TRANSPORTATION PERSONNEL.5 Safety Officer 1 dispatcher32 Drivers4 Mechanics

  • OPERATIONS&MAINTENANCE Status quo budgetNo changes in personnel Slight increase in trash removalSlight decrease in BOCES Health & SafetyIncrease in BOCES Data Processing will relocate this function to the instructional technology budget

    TOTALS13-14 Budget $3,261,17314-15 Proposed Budget $3,311,244 before relocation of Data Processing 1.54% increase14-15 Proposed Budget w/o data processing $3,080,044 : Difference = - $181,129 a 5.55% decrease

  • PROPOSED EQUIPMENT REPLACEMENT

    3 Vacuum cleaners1 Burnisher1 Pick-up truck

    Total = $35,000

  • OPERATIONS&MAINTENANCE PERSONNEL1 Director26 Custodians5 Maintenance Workers

  • FRINGE BENEFITSIncrease in payment to Teacher Retirement System Slight decrease in payment to the Employee Retirement System Increase in health insurance of 5% Increase in dental insurance of 4% Increase in workers comp due to regulatory changes TOTALS13-14 Budget = $14,398,94814-15 Proposed Budget = $15,046,474Difference =$647,526 = 4.5% Increase

  • ATHLETICSStatus quo program budgetIncrease in official costsIncrease in dues and feesIncrease in student insurance

    TOTALS13-14 Budget $669,25914-15 Budget $687,750Difference = $18,491 = 2.76% increase

  • ATHLETIC PERSONNEL1 Director1 clerical96 coaching positions

  • CENTRAL OFFICEBoard of Education status quoCentral Administration status quoBusiness/General Support status quoGeneral Support slight increase in liability insurance cost and BOCES administrative costsCentral office curriculum coordination- reduction in contractual staff development expenses

  • CENTRAL OFFICETOTALS 13-14 14-15 ChangeCentral Admin $239,475 $244,101 2.0%Business/Gen $348,495 $355,350 1.97%Insurance/tax $338,393 $350,565 3.60% BOCES AdminCur/Personnel $269,909 $248,608 -7.9%

    TOTAL $1,286,972 $1,289,824 0.2%

  • CENTRAL OFFICEPERSONNELSuperintendentAdministrative assistantAssistant SuperintendentAdministrative assistant/receptionistBusiness Official3.0 business staff

  • TECHNOLOGYStatus quo budget No change in personnelSubstantial decrease in summer hourly work back to normMinimal increase in BOCES network costsData processing costs transferred to this budget Some new equipment ($120,000) TOTALS13-14 Budget $1,104,57714-15 Proposed Budget $1,325,505Difference = - $220,928 20.0% Excluding data processing costs 0%

  • TECHNOLOGY PERSONNEL

    1 District Coordinator1 Network Technician5 District Assistants

  • BUILDING LEVEL INSTRUCTIONAL BUDGETNo change in building administrationDecrease in K-4 teachers with removal of 3 instructional specialists and 3 teachers added due to enrollmentNo change in number of assistantsNo change in number of aidesNo change in library staffNo change in guidanceReduced APPR testing materialsReduced elementary math curriculum supportReduced teacher inservice costsReduced lines that have not been expended

  • SPECIAL EDUCATIONBudget reflects cost to serve students in non-public schools in districtNo change in number of special ed teachersIncrease in number of assistants and aidesNo change in number of psychologistsIncrease in cost for BOCES placements

  • INSTRUCTIONAL STAFF5 Principals, 4 assistant principals67.67 K-4 Teachers71 5-8 Teachers64.3 High School Teachers10 Teaching Assistants, 12 aides6.8 Clerical

  • SPECIAL EDUCATION STAFF27 Teachers2.25 administrators30 Teaching Assistants2 clerical assistants43 Teacher aides4.2 Occupational/Physical Therapists

  • OTHER INSTRUCTIONAL STAFF4 Librarians1 AV Specialist8 Guidance Counselors4 Guidance clerical staff1 Attendance Aid5.4 Nurses5.4 Psychologists2 Alcohol/Drug Counselors (ADAPEP)

  • TOTAL BUDGET PLAN2014-15

    13-14 Budget $49,636,676

    14-15 Proposed Budget $51,069,349

    Difference =$1,432,673 2.89% increase

  • REVENUE PICTURE AT J-D

  • SOURCES OF REVENUE% 10-11 11-12 12-13 13-14State aid 24 21 22 22Other sources 7 8 5 5 federal & countyProperty Tax Levy 69 71 73 73

  • STATE AID SUMMARY Year Total Aid2008-2009$12,309,0002009-2010$12,395,0002010-2011$11,230,0002011-2012$ 9,899,0002012-2013$10,533,0002013-2014 $11,309,2132014-2015 $11,605,223

  • STATE AID 13-14 14-15 Total $11,309,213 $11,605,223 Foundation $6,075,575 $6,312,939 Gap Elimination -$1,223,419 -$1,040,690 Building $2,581,696 $2,397,302 % Change 6.51% 2.61%

  • LOCAL TAX LEVYYear Levy $ M Rate $/K09-10 $31.9 1.9% $20.43 .78%10-11 $32.7 2.5% $20.74 1.54%11-12 $33.9 3.6% $21.37 2.46%12-13 $35.0 3.2% $21.95 2.7%13-14 $36.0 2.9% $22.48 2.4%

  • LOCAL TAX LEVY PROJECTIONSEstimated tax levy limit for J-D Prior year levy $36,034,150 Multiplied by tax base growth factor determined by the state estimated to be 0.52%Taxes levied for prior year exclusions subtracted $1,007,727This is multiplied by the allowable growth factor based on CPI which this year will be 1.46%Levy Limit prior to exemptions estimated at $35,727,922

  • TAX LEVY PROJECTIONS CONTINUEDThe tax levy law specifies certain expenses that are exempted from the cap - local capital expenditures court orders portion of retirement costsFor J-D the exemptions are: local capital expenditures $1,078,842

  • ESTIMATED ALLOWABLE TAX LEVY PROJECTION

    Allowable Tax Levy $36,806,764 which represents a 2.14% increase in the levy

  • RESERVES Designated Reserve to Offset Levy 09-10 10-11 11-12 12-13 13-14$950,000 $825,000 $1.98 M $709,000 $780,954

    Undesignated Fund Balance 09-10 10-11 11-12 12-13 13-14$1.88 M $1.89 M $1.0 M $1.93 M $1.98 M

  • OTHER REVENUE SOURCESNon-public special ed services $300,000County Sales Tax $160,635Interest Income $130,000 Medicare Part D $158,500E-rate Reimbursement $97,500Health Services-Other Districts $249,207

  • MAJOR REVENUE SOURCES 2014-15Other Revenue Sources $1,512,362State Aid $11,605,223Tax Levy at 2.14 $36,806,764Fund Balance $1,145,000Total Revenue $51,069,349

  • REVENUE SUMMARYWe received an increase in state aid over last yearWe can legally increase the tax levy by 2.14% with a simple majorityWe plan to use more reserves as revenue than the past few years

  • THE BUDGET GAP IF14-15 state aid increases by $300,000We keep within the 2.14% levy limit We increase amount of reserves as revenue for 14-15 budget to slightly over $1 millionExpense revenue gap is 0

  • RECOMMENDATIONAdopt budget as presented (2.89% increase over current budget)Increase revenue Use of additional state aid Ask tax payers to support a levy at the majority limit (2.14%) Use more designated reserves ($1,145,000)

  • WHATEVER WE DOWe should remember both revenue shortfalls and expense increases are multi-year challengesState aid gap elimination adjustment is still in placePension costs and health insurance costs will continue to increaseSpecial education costs will continue to increase

  • BOARD ACTIONThe Board unanimously approved the budget plan as presented with deep appreciation to the community members who worked so hard to communicate their needs both to the school board and to our legislative representatives who responded positively with additional state aid.

  • COMING NEXT

    Budget Adoption April 7th Budget Hearing May 12t