Upload
madeline-peters
View
219
Download
0
Tags:
Embed Size (px)
Citation preview
04/18/23 2
Revenues = ExpensesState Aid Salaries
Property Taxes Benefits
Reserves/Savings Supplies
Utilities
Transportation
Maintenance & Repairs
Building projects
Frozen state aid coupled w/Gap Elimination Adjustments
Shrinking tax roles
Tax levy cap
Long range planning Managing our fund balance Sustainability
04/18/23 3
Frozen foundation aid (not tied to expenses)◦ Gap Elimination Adjustment◦ Possibility of $200 million to be shared◦ Highly dependent on state aid (54 percent of
budget)
Tax levy cap◦ Budgets that meet the cap need a majority to pass.◦ Budgets greater than cap need 60+% to pass.◦ Not a tax cap◦ Not 2 percent
04/18/23 4
Declining tax rolls• Fewer properties to share tax burden
Taxpayer fatigue• Resident cannot/will not accept substantial tax
increases Revenue trends
• As state aid falls, the district is forced to rely on using fund balances and local taxes
04/18/23 5
Salaries Benefits
◦ Health insurance, pension costs (state required)
State mandates◦ Special education◦ Reporting◦ Teacher and principal evaluation process (APPR)◦ New standardized curriculum (Common Core)
04/18/23 6
04/18/23 8
Making careful use of “savings” to balance today’s needs with our future fiscal survival
Reallocate $8.7 million in uncommitted employee benefits reserve fundUse unappropriated fund balance to minimize tax impact and to protect programs
Year Amount
2010-2011 $1,778,605
2011-2012 -$2,597,389
2012-2013 -$4,002,811
2013-2014 -$4,851,877
2014-2015 -$5,612,590
2015-2016 -$5,081,114
04/18/23 9
*Fund balance reaches $0 mid-year
- - - - - -
45 positions cut
Position cuts resulted in eliminating electives with minimal enrollment, increased class sizes and district personnel shared between schools.
04/18/23 10
Current Educational Programs Pre-Kindergarten Junior Kindergarten Alternative Education International Baccalaureate Tech Prep Credit Recovery, 3-5 Educational Support Center Band, Orchestra & Chorus Special Education Program
• Equipment purchases• Computers• Supplies & materials• Travel & conference expenses• Maximize use of BOCES services• Personnel:
o Overtimeo Substituteso Staffing Patternso Class Sizes
04/18/23 11
Looking for savings:Looking for savings:
Expenditures:
•Personnel Cost $820,000•BOCES 370,000•Transportation 550,000•Contractual & Other -190,000
Sub Total $1,550,000
Revenues:
•Property Tax Revenue*$380,000 •State Aid 1,560,000•Miscellaneous -390,000
Sub Total $1,550,000
* Allowable tax levy limit 2.9 percent
04/18/23 12
At a glance: What’s changing?At a glance: What’s changing?
Expenditures
GENERAL SUPPORT
2011-12Final Budget
2011-12AmendedBudget
2012-131st Edition
Budget
Change$
Change%
Board of Education 40,170 43,778 42,709 (1,069) -2.4%
Central Administration 144,425 143,725 152,165 8,440 5.9%
Finance 383,931 379,116 357,557 (21,559) -5.7%
Legal 102,310 136,510 111,725 (24,785) -18.2%
District Services 2,826,766 2,797,826 2,726,610 (71,216) -2.5%
Special Items 1,072,811 1,082,811 1,102,809 19,998 1.8%
Total General Support 4,570,413 4,583,766 4,493,574 (90,192) -2.0%
INSTRUCTION
Instructional Administration 1,008,112 1,042,706 1,085,060 42,354 4.1%
Teaching - Regular 10,613,671 9,902,098 10,850,920 948,823 9.6%
Teaching - Special 5,355,474 5,890,794 6,437,943 547,149 9.3%
Special Schools ( Summer) 152,600 152,600 133,385 (19,215) -12.6%
Instructional Support 1,074,661 1,094,755 1,376,023 281,268 25.7%
Pupil Services 1,119,323 1,204,340 1,322,547 118,207 9.8%
Total Instruction 19,323,841 19,287,293 21,205,879 1,918,586 9.9%
TRANSPORTATION
District Transportation 1,656,728 1,651,645 2,187,240 535,595 32.4%
Transportation Office 119,730 119,730 119,430 (300) -0.3%
Total Transportation 1,776,458 1,771,375 2,306,670 535,295 30.2%
UNDISTRIBUTED
Employee Benefits 14,267,619 14,267,619 13,555,724 (711,895) -5.0%
Debt Service 4,470,341 4,550,341 4,472,096 (78,245) -1.7%
Grand Total Appropriations 44,448,672 44,500,394 46,048,943 1,548,549 3.5%
Total Undistributed 18,777,960 18,857,960 18,042,820 (815,140) -4.3%
04/18/2314
04/18/23 16
Note: Approximately 69% of the school budget is dedicated to salaries and fringe.
2012-2013
04/18/23 17
TeachersTeacher Aides
218.041.0
52%10%
Bus Drivers 32.0 8%Custodial 26.0 6%Food Service 29.0 7%Admin. 19.8 5%Clerical 17.0 4%Monitors 13.0 3%Teacher Asst. 11.0 3%Nurse 6.0 1%Mechanics 6.0 1% Total 418.8 100%
2011-12 2011-12 2012-13
Revenues Final Amended 1st Draft Change Change
General Fund Spending Plan Budget Budget Budget $ %
Tax Items 14,422,036 13,437,036 13,778,091 341,055 2.5%
Charges for Services 1,445,000 1,445,000 1,645,000 200,000 13.8%
Use of Money and Property 110,000 110,000 110,000 0 0.0%
Sales & Compensation for Loss
14,500 14,500 14,500 0 0.0%
Miscellaneous 801,500 801,500 801,500 0 0.0%
Interfund Revenue 15,000 15,000 550,000 535,000 3566.7%
State Aid 23,478,690 23,478,690 25,047,041 1,568,351 6.7%
Other Revenue 125,000 125,000 135,000 10,000 8.0%
Total Revenues 40,411,726 39,426,726 42,081,132 2,654,406 6.7%
Fund Balance 4,036,946 5,073,668 3,967,811 (1,105,857) -21.8%
GRAND Total Revenue 44,448,672 44,500,394 46,048,943 1,548,549 3.5%
04/18/23 18
04/18/23 19
Important Dates:Important Dates:
April 16, 2012 - Board of Education Meeting – HS 6:30pmBoard Approves Spending Plan
May 3, 2012 - Board of Education Meeting – HS 6:30pm Public Hearing – Spending Plan
May 15, 2012 - School Budget Vote
Budget Summary:Budget Summary:
Budget Change $1,548,549Budget Increase 3.5%
2.9% Tax Levy Increase
Proposition # 1: Vote Yes or No2012-13 Proposed Budget
SHALL the Board of Education of Massena Central School District be authorized to expend the sum of $46,048,943 as General Fund appropriations for the school year 2012-13 & levy the necessary tax therefore?
Proposition # 2: Vote Yes or NoBus Purchase
SHALL the Board of Education of Massena Central School be authorized to purchase no more than (4) four 65 passenger conventional buses & (1) one wheelchair bus & to expend the sum not to exceed $501,914; which sum shall be raised by the issuance of serial bonds, notes and renewal notes to raise such money and, in anticipation of the issuance thereof and/or statutory installment bonds, notes & renewal notes, to authorize the issuance of obligations of said School District & levy the necessary tax therefore?
Proposition # 3: School Board CandidatesVote for any 2
(2) 5-year term
04/18/23 20