Wheatland-Chili Central Schools 2016-2017 Budget Development · Date Presentation January 11 General Support, Community Services, Transfers, and Debt Services January 25 General Support

Wheatland-Chili Central Schools

2016-2017 Budget Development

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Instruction: BOCES, Special

Education, and Pupil Personnel

Services

February 8, 2016 Board of

Education Meeting

• Build a 2016-2017 budget that:– Supports Board of Education goals

– Preserves District assets

– Is fiscally responsible, reasonable, and balanced

• Build the 2016-2017 budget with future budgets in mind:– Assess dependence on appropriated fund

balance

– Thorough analysis of five-year plan for use of reserves

District Objectives

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• Encourage all students to meet college and

career readiness expectations.

• Improve customer service and

communications.

Board of Education Priorities

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).

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2016-2017 Budget

Development TimelineDate Presentation

January 11 General Support, Community Services, Transfers, and

Debt Services

January 25 General Support (Facilities) and Transportation

February 8 Instruction (BOCES, Special Education, and Pupil

Personnel Services)

February 22 Instruction (Elementary, Secondary, Sports, Co-Curricular,

Technology) and Employee Benefits

March 7 Review Preliminary Draft Budget

March 21 Review Draft Budget

April 18 Adoption of Proposed Budget

May 9 Budget Hearing and Meet the Candidate Night

May 17 Budget Vote

June 21 Statewide Budget Revote Day

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Budget Views

Areas of Expenditure

• Budget View by Function Codes

(general types of expenses)

Three-Part Budget

• Summary View of Budget as

Required by SED Regulations


(function codes)

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Expenditure codes are arranged by functional unit and object of

expenditure. The term function refers to the primary classification and

description as to purpose (what was the purpose of the expenditure).

The first four digits identify the function:

• 1000 – 1999 General Support

• 2000 – 2999 Instruction

• 5000 – 5999 Transportation

• 6000 – 8999 Community Service

• 9000 – 9099 Employee Benefits

• 9700 – 9799 Debt Service

• 9900 – 9999 Interfund Transfers

Each function is further subdivided to better classify the expenditure.

For example, expenditure code 1325 in the General Support function

identifies the Treasurer’s Office within the financial office of the school

district.

Three-Part Budget

(Function Codes)Budget Type Components

Administrative Overall general support and management of the operations of the

District:

• Board of Education costs

• Central and school administration

• Finance (including tax collection, purchasing, legal and auditing

expenses)

• Curriculum development

• BOCES administrative expenses

Program Largest portion of all planned expenditures for instruction and

support services:

• Instructional, co-curricular, and athletic programs

• Counseling and health services

• Pupil transportation

Capital Costs associated with maintaining facilities and grounds:

• Building and equipment repairs

• Custodial and maintenance supplies

• Utilities

• Debt service

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What do we know about the

2016-2017 Budget?

Major Non-Discretionary Expenses

• Employment contract provisions to meet instructional

needs (salaries and benefits)

• Employer retirement costs, social security,

unemployment (rates as mandated)

• Debt payments (similar to mortgage payments)

• BOCES administrative costs

• Auditing services (required by law)

• Services for special education students (tuitions and

related services)

• Materials and textbooks required for instruction

• Utilities (electricity, heat, telephone, etc.)

• Transportation costs (as required by law)

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2016-2017 Proposed Base

Budget (by function codes)

• Instruction (BOCES, Special

Education, Pupil Personnel Services)

– Budget Function Codes 2010 –

2825

Instruction: BOCES Services (other

than Special Education)

Category Description

Curriculum • Curriculum development support

Inservice Training • Workshops for staff

• Coaching certification

• School bus driver training

Instruction • WeMoCo program and New Visions

• Regional summer school

• Alternative High School

• Urban-Suburban Program (Monroe 1)

• Masterminds

• Academic Challenge Bowl

• International Model UN

• BUBL (Monroe 1)

• Elementary Science Program

• School to Work Partnership (Monroe 1)

• STAR Renaissance Assessments

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Instruction (continued) • Today’s Students Tomorrow’s Teachers (Monroe 1)

• Counseling software application

• Library services (online resources, film/video,

library automation)

• Tutoring and Out-of-School Suspension

• Grant writing services

• Test scoring services

• Project Lead The Way costs

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Technology • Library automation

• Online courses

• IT Managed Service (Regional Information Center,

Monroe 1 BOCES)

• Computer server leases

• IEP Direct

• Response to Intervention Module (RTIM)

• School Tool (student management system)

• Emergency contact system

• Internet access

• Data warehousing

• School World (website)

• Telecommunications

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Instruction: BOCES Services –

Students with Disabilities

Self-Contained Classrooms: 11 students

(as of 2.4.16)

• Requirements based on IEPs

• Student behavior assistants and teacher aides

• Related services

• Tutorial services and out-of-school suspension program

• Teachers of Deaf/Hearing Impaired

• Interpreters

• Hearing impaired/audiological services

• Occupational therapy

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Self-Contained Classrooms – Continued:

• Related services - Continued

• Blind/visually impaired

• Physical therapy

• Speech and language therapy

• Assistive technology

• Career planning

• Extend school year (ESY) program

• Worked-based learning program

• Shared Pupil Personnel Services Supervisor with

Monroe 2 BOCES (0.7 FTE)

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• Fourteen students receive related services as

follows:

• Two students receive related services only in

grades K-5

• Nine students receive services through

Committee on Preschool Special Education

• Three students are homeschooled and

receive related services

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Staff

Full-Time

Equivalents

(FTEs)

Shared PPS Supervisor (with Monroe 2 BOCES) 0.7

Speech (Monroe 2 BOCES) 0.6

Psychologist (Monroe 2 BOCES) 0.6

Student Behavioral Assistants (Monroe 2

BOCES)

2.0

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Instruction: BOCES Budget

(as of 2.5.16)

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Based on January rates provided by BOCES 2

* Budgeted at $870,261 in 2014-2015; per January Service contract Special

Education budget at $1,054,279; this continues to be high risk area.

Category Amount

Instruction, training, and curriculum [2010 to 2810] $427,810

Occupational education [2280] $263,388

Technology [2630] $578,875

SUBTOTAL $1,270,073

Special education* [2250] $1,195,003

TOTAL $2,465,076

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Budget for Analysis Purposes Amount

BOCES

(without

Special

Education

Costs)*

% of

Budget

Instruction 8,887,025 1,270,073 14.29%

Proposed Base Budget – 2016-2017 18,238,164 1,270,073 6.96%

Instruction: BOCES Budget

(as of 2.5.16)

*BOCES Special Education costs included as a part of the

total District Special Education costs in later slide.

Instruction: Special Education

Contractual: Tuitions

• Outside Placements: 6.0 students (as of 2.5.16)

• School of Holy Childhood, Mary Cariola, Rochester

School for the Deaf, and Norman Howard

• Tuition and 1:1 aides if required

• Other related services if required

• Public School Tuitions

• Tutoring by Rochester City School District

(hospitalizations, incarcerations, etc.)

• Non-resident tuition paid to other public schools

Contractual: Medicaid and STAC Reporting

Equipment and Supplies

Conferences

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• 68 students receive in-district program services

• 19 students in grades K-5

• 18 students in grades 6-8

• 31 students in grades 9-12

• Two students are age appropriate for

kindergarten but attend a private or non-public

school and are Committee on Special Education

responsibility only

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Staffing

Staff

Full-Time

Equivalents

(FTEs)

Special Education Teachers 9.4

Teacher Aides 4.5

Secretary (PPS Office) 1.0

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As noted, 68 students receive in-district program services.

Instruction: Programs for Students

with Disabilities

Category (2250) Dollar Amount

Instruction

Teachers, paraprofessionals, tutors, PPS

secretary, and substitutes (salary only)593,819

Supplies and materials 5,105

Contracted services18,813

Conferences (through federal grant funds) ------

Tuitions paid to other schools 272,441

SUBTOTAL 890,178

Plus BOCES Services (previous slide) 1,195,003

SUBTOTAL (with BOCES Special

Education)2,085,180

Benefits Percentage (for discussion) 267,219

TOTAL with Benefits (for discussion) 2,352,399

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Instruction: Programs for Students with

Disabilities

• Summary of students receiving special education

services (101 students):

• 11 students: Self-Contained BOCES classrooms

• 2 students: Related services only in grades K-5

• 9 students: Services through Committee on Preschool

Special Education

• 3 students: Homeschooled and receive related services

• 6 students: Outside placements

• School of Holy Childhood, Mary Cariola, Rochester

School for the Deaf, and Norman Howard

• 68 students: In-district program services

• 2 students: Age appropriate for kindergarten but attend

a private or non-public school and are Committee on

Special Education responsibility only

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Instruction: Programs for Students

with Disabilities

Per pupil cost (101 students receiving a variety of services) =$23,291 (compared to $22,260 in 2015-2016)

Budget for Analysis Purposes Amount

Special

Education

(including

BOCES)

% of

Budget

Instruction 8,887,025 2,085,180 23.46%


With

Benefits

Estimate

Instruction: Additional Pupil

Personnel Staffing

Staff

Full-Time

Equivalents

(FTEs)

Psychologists (0.6 FTE school-based; 0.4 FTE Pre-

School Committee on Special Education)

1.0*

Social Workers 2.0

School Counselor 1.0

School Nurses 2.0

Secretary (School Counselor) 1.0

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* Additional 0.6 FTE Psychologist shared with Monroe 2

BOCES – totaling 1.6 FTE

Instruction: Pupil Personnel Services

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Category (2810 - 2815) Amount

Instruction Benefits

Guidance (counselor and secretary) & Health Services (school

nurses) - salaries only185,552 83,498

Guidance (Supplies & Conference) [2810] 1,105

Health Services (Contractual & Supplies) [2815] 55,835

TOTAL 242,492

Category (2820 - 2825) Amount Benefits

Psychologists and Social Workers 182,998 82,349

Supplies and materials 2,421

Conferences (through federal grant funds) -

TOTAL 185,419

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Instruction: Pupil Personnel Services

Per pupil cost (672 District students) = $884 (compared to $989 in 2015-2016)

Budget for Analysis Purposes AmountPupil

Personnel Services

% of Budget

Instruction 8,887,025 427,911 4.82%

Proposed Base Budget – 2016-2017 18,238,164 593,759 3.26%

With Benefits Estimate

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Instruction: BOCES, Special Education,

and Pupil Personnel Services

SUMMARY

Budget for Analysis Purposes Amount% of

Budget

Instruction – BOCES (without Special Education) 8,887,025 1,270,073

Instruction – Special Education (with BOCES Costs) 2,085,180

Instruction – Pupil Personnel Services 427,911

Instruction – SUBTOTAL 3,783,164 42.57%


(Including benefits estimates from

prior slides of $433,066)18,238,164 4,216,230 23.12%

With Benefits Estimate

Budget Variables for

2016-2017 - Revenues

• Anticipating a 2.7% increase in state aid (with one-half

Gap Elimination Adjustment restoration)

• Allowable levy growth (tax levy limit) is at 0.73% before

exclusions (from 1.56% in 2015-2016)

• District projections are based on 1.1% tax levy limit

• Planned decrease in use of Reserves based on five-year

plan ($168,032):

Decrease in use of ERS/Other Reserve from

$225,000 in 2015-2016 to $150,000 in 2016-2017

($75,000 less)

Decrease in use of appropriated fund balance from

$325,000 in 2015-2016 to $231,968 in 2016-2017

($93,032 less)

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Budget Variables for

2016-2017 - Expenses

• Increase in expenses from 2015-2016 to 2016-2017:

2.5% increase in general support

5.4% increase in instruction (pupil services, special

education, BOCES, elementary, secondary, sports,

co-curricular, technology)

4.1% increase in pupil transportation*

6.8% increase in benefits

• Decrease in expenses from 2015-2016 to 2016-2017:

9.5% decrease in Teachers Retirement System

(TRS) (from 13.26% to 12%)

12.09% decrease in Employees Retirement System

(ERS) (18.2% to 16%)

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*Based on 2014-2015 actual which is greater than 2015-2016 budgeted amount.

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(functional areas)

• General Support

• Capital/Debt Service

• Facilities/Pupil Transportation

• Instruction• Pupil Services, Special Education,

BOCES, Elementary, Secondary, Sports, Co-Curricular, Technology

• Community Service

• Employee Benefits

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What is our starting point

based on the budget variables?

• We are limited in our ability to raise additional revenue

due to the tax levy limit

• To stay within a tax levy limit of 1.1%, assuming 2.7%

increase in state aid, we have $758,145 of expenses that

are not covered by revenues

• The amount of this “difference” will change as

• Revenues are better defined through our tax levy limit and state

aid numbers

• Expenses are adjusted to align with revenues

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2016-17 PROPOSED BUDGET

Summary of Appropriation (By Function)

Actual Expenditures Adopted Budget Adjusted Budget Projected Expense

Adopted vs. Projected

Expense Variance

2014-15 2015-16 2015-16* 2016-17 Budget Variance

Amount %

General Support $ 1,788,365 $ 2,008,210 $ 2,046,584 $ 2,072,419 64,209 3.20%

Instruction 8,305,454 8,432,225 8,440,045 8,887,025 454,800 5.39%

Pupil Transportation 812,227 815,092 828,198 848,605 33,513 4.11%

Employee Benefits 3,828,038 4,715,000 4,715,000 5,035,750 320,750 6.80%

Community Services, Transfers, and Debt Services

Community Service - 1,150 1,150 1,150 - 0.00%

Debt Service/Transfers to Debt Service 1,198,851 1,379,897 1,379,897 1,357,000 (22,897) -1.66%

Transfers to Capital/Capital Reserve Fund 275,000 - - - - 0.00%

Transfer to Special Aid Fund 39,991 33,375 33,375 36,215 2,840 8.51%

TOTAL $ 16,247,926 $ 17,384,949 $ 17,444,249 $ 18,238,164 $ 853,215 4.91%

*2015-16 Adjusted Budget increase is attributable to the $59,300 carryover encumbrances from the 2014-15 fiscal year.

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Summary by Function

General Support11.36%

Instruction48.73%

Pupil Transportation4.65%

Employee Benefits27.61%

Community Services, Transfers, and Debt

Services7.65%

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• Follow the approved timeline

• Work together to creatively budget for our

existing level of educational services

• Review and adjust BOCES services

projections

• Review and adjust discretionary items for

possible reductions

• Work with leadership to adjust expenses

to align with revenues

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2016-2017 Budget

Development Process

2016-2017 BUDGET

DEVELOPMENT PROCESS

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February 22, 2016

• Instruction (Elementary,

Secondary, Sports, Co-

Curricular, Technology) and

Employee Benefits

Documents

Wheatland-Chili Central Schools 2016-2017 Budget Development · Date Presentation January 11 General Support, Community Services, Transfers, and Debt Services January 25 General Support