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Frontier Central School District

2014-2015 BUDGET WORKSHOPPart I

Board of Education MeetingTuesday, January 21, 2014

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Introductory Statement Interim Superintendent:

Paul G. Hashem

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Frontier must present the budget in 3 component parts:

1. Program component2. Capital component3. Administrative component


Component 1-Program*

All salaries & benefits of instructional faculty

In-service training Programs for students with

disabilities Occupational Education Library & Audiovisual District Transportation

Services & Bus Garage Legal Services

Computer-assisted instruction Guidance Attendance Health Services Psychological & Social Work

Services Co-curricular activities Interscholastic Athletics Transfers to school lunch

* This list is not all inclusive, but addresses the majority of topics of the component.4

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Component 2-Capital* All Transportation, capital,

debt service and lease expenditures

Annual debt service for all facilities financed by bonds

Judgments from tax certiorari or payments or settlements of court judgments or administrative orders

Construction costs or building improvements

All expenditures associated with custodial salaries and benefits, service contracts, utilities, etc.

Maintenance, operation, and repair of school facilities

School bus purchases/leases Rental and maintenance

operations

* This list is not all inclusive, but addresses the majority of topics of the component. 5mac2014budget120905

Component 3-Administrative* All Superintendent salary and

benefits All office and administrative

salaries and benefits (including central office & building administrators)

All expenditures of the operation of the School Board

District Clerk & district meetings

Treasurer Purchasing Evaluations (APPR)

Legal services not covered in programming

Auditing Records management Public Information Services Central printing & mailing Curriculum development Supervision of all students Planning and research Data processing Personnel

* This list is not all inclusive, but addresses the majority of topics of the component.6

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Administrative Efficiency

Source: Business First 10/3/13 7

Frontier #10 of 429 !!

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Administrative Efficiency

Source: Business First 10/3/138

Frontier #10 of 429 !! Only 2.1% separates #1-#10

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Business First Rankings for WNYAdministrative Efficiency at

Frontier Central School District


Year Rank2008-09 12009-10 12010-11 22011-12 12012-13 2

2014-2015 REVENUE BUDGET DRAFTFRONTIER CENTRAL SCHOOL DISTRICT

DRAFT PROPERTY TAX CAP CALCULATION- A

2013-14 2014-15 VARIANCE

PRIOR YEAR TAX LEVY $33,782,538 $34,969,020 $1,186,482

TAX BASE GROWTH FACTOR 1.0085 $34,069,690 1.0070 $35,213,803 $1,144,113 GROWTH FACTOR IS PROVIDED BY NYS

PLUS:PAYMENTS IN LIEU OF TAXES RECEIVABLE DURING PRIOR YEAR $602,359 $604,359 $2,000

MINUS:TAXES LEVIED FOR EXEMPTIONS DURING PRIOR YEAR $655,654 $681,784 $26,130

LOCAL SHARE OF CAPITAL, TRANSPORTATION VEHICLE DEBT

ADJUSTED PRIOR YEAR TAX LEVY $34,016,395 $35,136,378 $1,119,983

ALLOWABLE LEVY GROWTH FACTOR 1.0200 $34,696,722 1.014648 $35,651,056 $954,334 GROWTH FACTOR DETERMINED BY NYS

MINUS:PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING YEAR $529,734 $616,446 $86,712

ESTIMATED PILOTS FOR 2014-2015 FISCAL YEAR

PLUS:

AVAILABLE CARRYOVER (IF ANY) $0 $0 $0

TAX LEVY LIMIT $34,166,988 $35,034,610 $867,622


2013-14 2014-15 VARIANCE

ALLOWABLE GROWTH BEFORE EXEMPTIONS $384,450 $65,590 ($318,861)

PERCENTAGE INCREASE BEFORE EXEMPTIONS 1.1380% 0.1876% (0.9504%)

EXEMPTIONS: CAPITAL TAX

LEVY $83,480 $641,313LOCAL SHARE OF CAPITAL, TRANSPORTATION VEHICLE DEBT

ERS INCREASE $0 $0DID NOT GO ABOVE 2% SO NO EXCLUSION (20.9 % TO 20.1%)

TRS INCREASE $718,552 $0 PRESENTLY INCREASE IS ESTIMATED AT 1.50%

(16.25% TO 17.75% INCREASE OF 1.50% LESS 2% = NO EXCLUSION)

TOTAL $802,032 $641,313 ($160,719)

MAXIMUM ALLOWABLE LEVY $34,969,020 $35,675,923 $706,903

THE DISTRICT WOULD BE ABLE TO INCREASE THE LEVY BY THE AMOUNT LISTED AND NEED ONLY A FIFTY-ONE PERCENT MAJORITY $1,186,482 $706,903 ($479,579)

THE ALLOWABLE PERCENTAGE INCREASE WOULD THEN BE: 3.5121% 2.0215% (1.4906%)

2014-2015 REVENUE BUDGET DRAFT

FRONTIER CENTRAL SCHOOL DISTRICT

DRAFT PROPERTY TAX CAP CALCULATION- B


Tax Cap Comparison – Frontier Central School District

2013-14 Actual Tax Levy

2014-15 Draft 2% Tax Levy Calculation Difference

Allowable Levy $34,969,020 $35,675,923 $706,903

Increase in Levy $1,186,482 $706,903 ($479,579)

Allowable % Increase 3.5121% 2.0215% (1.4906%)

Tax Base Growth Factor

.85% .70% (.15%)

Allowable Growth Factor

2.00% 1.4648% (.5352%)

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Draft Revenue Projections For 2014-15 Fiscal Year

2013-14 Budget

2013-14Projected

2013-14 Budget to 2013-14 Projected

2014-15 Budget DRAFT

2013-14 Projected

to 2014-15 Budget

SUMMARY OF REVENUES

Real Property Tax 34,969,020

34,976,578 7,558 35,675,923 699,345

State Aid 28,013,898 27,857,097 (156,801) 27,410,941 (446,156)

Erie County Sales Tax

5,327,750 5,333,163 5,413 5,369,429 36,266

Miscellaneous 2,293,984 2,552,208 258,224 2,349,152 (203,056)

Appropriated Fund

Balance/Reserves

2,611,075 2,611,075 0 1,250,000 (1,361,075)

Total Revenues 73,215,727 73,330,121 114,394 72,055,445 (1,274,676 )


How much does it cost??

Then & Now

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* Estimate is statistically different from estimate for the previous year shown (p<.05).

SOURCE: Kaiser/HRET Survey of Employer-Sponsored Health Benefits, 1999-2013.

Average Annual Premiums for Single and Family Coverage, 1999-2013

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General Inflation Examples:


http://www.wolframalpha.com/widgets/gallery/view.jsp?id=5edf455cb266ccb3ea3ac2715f87326

EMPLOYEE SALARIES & BENEFITS

Total 2013-14 Budget : $73,215,727

Total 2013-14 Budgeted :Salaries & Benefits $56,414,668

What percentage of the total

Budget is Salaries & Benefits? 77%


Changes in NYS Retirement Rates Over Time


Focus Questions To Consider For Areas of Possible Reductions:

What is essential to Frontier’s District Mission?--Education of our children!! Back to Basics?

What practices/programs initiated in the past can no longer be sustained in their current format and associated costs?

What must be altered / eliminated aswe move forward?

ANY questions/comments to Board membersfrom community members or stakeholderson the 2014-15 budget should be directed to Mr. Hashem, Interim Superintendent.


Board Member Budget WorksheetAreas Suggested For Possible Reductions

Programs:________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

Programs:_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

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Once we have all our Programs listed, each Board member should rank their top ten to consider for possible reductions. Please rank them in 1 – 10 order with 1 being first choice for possible reduction and so on.

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Documents

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