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Wheatland-Chili Central Schools
2015-2016 Budget Development
1
BUDGET HEARING
May 11, 2015
Board of Education Meeting
2015-2016 Budget Development
Timeline Date Presentation
January 12 General Support, Community Services, Transfers, and
Debt Services
January 26 General Support (Facilities) and Transportation
February 9 Instruction (Pupil Services, Special Education, BOCES)
February 23 Instruction (Elementary, Secondary, Sports, Co-
Curricular, Technology) and Employee Benefits
March 9 Review 2015-2016 Base Budget
March 23 Review 2015-2016 Base Budget
April 13 Adoption of Proposed Budget
May 11 Budget Hearing and Meet the Candidate Night
May 19 Budget Vote
June 16 Statewide Budget Revote Day
2
District Objectives
• Build a 2015-2016 budget that: – Supports Board of Education goals
– Preserves District assets
– Is fiscally responsible, reasonable, and balanced
• Build the 2015-2016 budget with future
budgets in mind: – Assess dependence on appropriated fund balance
– Thorough analysis of five-year plan for use of
reserves
3
District’s Strategic Focus
• To provide academic excellence, which empowers all
individuals to become motivated learners.
• To provide and maintain systems to support open
communications with all stakeholders (Communication
and Parent Involvement).
• To provide a competitive educational program that is
sustainable for the community (Fiscal Accountability).
• To provide systems necessary for a clean, safe, and
healthy environment to support the educational program
(Operations).
4
Board of Education Priorities
• Encourage all students to do better.
• Improve communications and customer service.
5
2015-2016 Budget: By the
Numbers
• Proposed budget increase of 4.23% over the current year’s
budget
– $16,680,175 in 2014-2015 to $17,384,949 in 2015-2016 • Includes approximately $250,000 for out-of-district special education costs
(offset by excess cost aid) and $150,000 for debt services related to capital
project (offset by capital aid) representing 2.4% of budget increase
• Overall increase of 7.5% in state and federal aid
– Increase of 0.37% in foundation aid
– Increase of 6.43% in state and federal aid excluding building aid
• Full value tax rate is projected to increase approximately
3.04%
• Tax levy increase of 3.00% compared to 3.41% tax levy limit
after exclusions
6
7
8,864,458 9,130,392
5,365,354 5,710,523
999,648
1,133,858 853,628
845,176 200,000
225,000
70,471
-
-
15,000
326,616
325,000
500,000
2,500,000
4,500,000
6,500,000
8,500,000
10,500,000
12,500,000
14,500,000
16,500,000
2014-15 2015-16
Re
ven
ue
Budget Year
Appropriated FundBalance
Other Reserve
Debt Service Reserve
ERS Reserve/Other
All other Revenues
Building Aid
State/Federal Aids
Tax Levy, including STAR
$16,680,175
3.00% Increase
6.43% increase in State/Federal Aid
(excluding Building Aid)
$17,384,949
$6,844,381 $6,365,002
Wheatland-Chili Central School District
2014-15 vs. 2015-16 Revenue
Three-Part Budget Component
2014-2015
Adopted
% of
Budget
2015-2016
Proposed
% of
Budget
Program Instructional, co-curricular,
and athletic programs;
counseling and health
services; and pupil
transportation
$12,251,029 73.45% $12,685,976 72.97%
Administrative Board of Education costs,
central and school
administration, finance
(including tax collection,
purchasing, legal and
auditing expenses),
curriculum development, and
BOCES administrative
expenses
$1,793,725 10.75% $1,908,976 10.98%
Capital Building and equipment
repairs, custodial and
maintenance supplies,
utilities, and debt service
$2,635,421 15.80% $2,789,997 16.05%
Total $16,680,175 100% $17,384,949 100%
8
Three-Part Budget
72.97%
10.98%
16.05%
Program
Administrative
Capital
9
10
8,864,458 9,130,392 9,404,303 9,686,433
5,365,354 5,710,523
5,796,181 5,883,124
999,648
1,133,858 1,150,843
1,150,843 853,628
845,176 853,628
862,164
200,000
225,000
100,000 75,000
70,471
- -
-
- 15,000
326,616
325,000 244,454
229,963
-
Budget Year
476,078
771,256
3,000,000
5,000,000
7,000,000
9,000,000
11,000,000
13,000,000
15,000,000
17,000,000
19,000,000
2014-15 2015-16 2016-17 2017-18
Delta - Revenue &Expense
Appropriated FundBalance
Other Reserve
Debt Service Reserve
ERS Reserve/Other
All other Revenues
Building Aid
State/Federal Aids
Tax Levy, including STAR
$16,680,175 $17,384,949
$18,025,487 $18,658,783
+0.41% incr
+4.23% incr
+3.47% incr
+3.51% incr
3.00% Chg
3.00% Chg
3.00% Chg
3.00% Chg
What will we support in this
budget?
• All program requirements are met
• Electives are offered with appropriate enrollment
(Art, Business, Technology, Band, and Chorus)
• Sports opportunities with appropriate enrollment
• Extra-classroom clubs with appropriate
enrollment
• High school summer school opportunities
• Drivers’ education
• Olweus bullying prevention program
• Elementary science enrichment
11
• Middle/High faculty (41.3 FTE) – 0.8 FTE
Reduction
• Special Education: 0.6 FTE
• Psychologist: 0.4 FTE
• Offset by increase in Athletic Director: 0.2 FTE
• K-12 Paraprofessionals (29.5 FTE): 3.5 FTE (3.0
FTE through attrition/retirement)
• MS/HS: 1.5 FTE
• TJC: 2.0 FTE (offset by 0.2 FTE increase in librarian
staffing)
How did we balance
expenses with revenues?
12
• Retirements
• Line-by-line reductions in operational budgets
• Purchase of instructional services through
Monroe #2 BOCES
How did we balance
expenses with revenues?
13
Tax Rate History
14
$21
$22
$23
$24
$25
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016
$24.12
$22.35
$22.22
$22.37
$22.97 $23.02
$23.39
$24.10
Full Value Tax Rates
Es
tima
te
Impact on Homeowners
Per Year Per Month
Increase on tax bill (full value on $100,000) $71.27 $5.94
Increase on tax bill (full value with STAR on $100,000) $49.89 $4.16
15
16
17
• Proposition #1 – 2015-2016 School Budget in the
amount of $17,384,949
18
• Proposition #2 – School
Transportation and
Grounds Equipment
Reserve Fund – Purchase of one 66-passenger
bus and two 28-passenger
buses and one wide-area
tractor/mower, at a total cost not
to exceed $305,000
19
• Proposition #3 – School
Equipment Reserve Fund – Purchase of replacement
musical instruments and other
items to support instruction, at
a total cost not to exceed $15,000
20
What happens with a contingency
budget?
There are updated rules for contingency
budgets as of 2012-2013:
• If the budget is defeated, School Board may put
up the same or a revised budget for a second
vote.
• If the voters reject the budget twice, the Board
will adopt a contingency budget.
• With a contingency budget, we would have a 0%
tax levy.
• This would mean an additional budget
reduction of $265,934.
21
Candidates for Board of
Education – Vote for Two
• Two candidates for two, three-year
terms
• James Musshafen
• Tiffany Passmore
22
The School District strengthens our
entire community by delivering
educational excellence that prepares
our students for successful futures.
ANNUAL BUDGET VOTE
May 19, 2015
7:00 a.m. – 9:00 p.m.
Middle/High School Gym
940 North Road, Scottsville, NY
23