Half Hollow Hills Central School District 2010- 2011 Preliminary Budget Proposal 3/08/10
March 08, 2010
THE PURPOSE OF THE BUDGET
¾To meet the educational and fiscal goals of the District by… • Supporting the educational mission • Planning for the operational needs of the District • Maintaining financial integrity • Safeguarding taxpayers dollars
2010/11 Budget Process • The Business Office, together with the Superintendent, Assistant Superintendents, Building Principals, Directors and Coordinators reviewed enrollment trends and projections, staffing requirements, building and programmatic needs and proposed expenditures. • The Board of Education sub-committee conducts an analysis of the proposed budget
2010/11 Budget Process • Every area of the Budget is analyzed for
potential cost savings. • In-depth analysis is conducted of all programs, the impact of further tightening of schedules, resources and potential personnel reductions • Looking back – analyzing prior year and current year expenditures • Looking ahead – long range planning
Enrollment Trend 11,000 10,000 9,000 8,000 7,000
7,74 1 7,3 2 4 7 ,2 15 7,0 3 3 7,0 6 9 7,0 5 5 7 ,10 7 7,2 3 6 7,4 9 9 7,8 3 5 8 ,110 8 ,4 71 8 ,7 17 9 ,19 2 9 ,5 83 9 ,9 74 10 ,19 6 10 ,16 8 10 ,14 8 10 ,0 9 8 10 ,0 3 7 10 ,0 2 5
TOTAL ENROLLMENT 1988/89 TO 2010/11
6,000 19 8 9 - 9 0
19 9 2 - 9 3
19 9 5 - 9 6
19 9 8 - 9 9
2 0 0 1-0 2
2 0 0 4 -0 5
2 0 0 7 -0 8
2 0 10 -11
Elementary Enrollment Trend Elementary (K-5) Enrollment 5,500
4, 7 9 7
5,000
4, 9 06
4, 7 7 3
4,500
4, 617
4, 47 5
4, 333
4, 231
4,000 3,500
1 20
10
/1
10 0 20
8/ 0 20
7/ 0 20
9/
0
9
8 0
7 20
0
6/
0 20
0
5/
0 4/ 0 20
0
6
5
3,000
Secondary Enrollment Trend Secondary (6-12) Enrollment
1 /1 10 20
9/ 0 20
8/ 0 20
7/ 0
10
9 0
8 0
7 0 6/ 0
5,794
5,704
5,62 3
5,531
20
20
0
5/
0
0
6
5
5,1 77
4/ 0 20
5,395
5,2 90
20
6,000 5,500 5,000 4,500 4,000 3,500 3,000
Continuing Challenges for 2010/11 • • • •
•
•
Run an efficient system without negatively impacting programs for our students New York State’s economic crisis has not improved Governor’s Gap Elimination Plan would reduce our state aid by a net of $2.7 million. Proposed Mandate for Districts to fund a portion of all Pre-school special education and transportation costs. The program is currently fully funded by NYS and Suffolk County. This proposal is not included in the current budget. Proposed State funding for Summer Special Education reduced from 80% to 22.5% . If enacted, this proposal would cost the district approximately $673,000. This proposal is not included in the current budget. The MTA Tax, implemented for the 2009/10 school year, will continue in 2010/11. This will cost HHH over $400K and is included in the current budget proposal. To date no reimbursements have been received.
2010-11 Preliminary Budget Proposal Summary 2009-10 Total Budget Dollar Increase Percent Increase
2010-11
$201,876,771 $207,881,882 $6,005,112 2.97% Capital $27,147,975 13.06%
Program $159,847,240 76.89%
Administrative $20,886,667 10.05%
Budget-to-Budget comparison Adopted Budget 2009/10
Total $201,876,771 Budget % Change
Rollover Budget 2010/11 (estimated cost of rolling forward budget as is)
Preliminary Budget 2010/11 As of 3/8/10
Total Savings From Original Rollover
$212,250,909 5.14%
$207,881,882 2.97%
-4,369,027
2010/11 Budget Reductions of over $4.3 million include: • Retirement Incentive offered resulted in over 20 retirements, producing over $800K in budget savings for 2010/11 • 22.93 budgeted instructional positions • 5.0 administrative and non-instructional staff positions • 1.0 job coach position • monitor hours district-wide • Summer transportation for regular education summer school • Interscholastic Freshman Teams
Budget Reductions – cont’d. ¾ Allocation reductions include… • Equipment • Contractual service expenditures • Capital Project expenditures • L.I. High School for the Performing Arts • no new applicants • Reduction of Summer guidance hours • efficient on-line scheduling • Curriculum Writing • Significant reductions in professional and staff development
Preliminary Budget Proposal General Support 2009/10 Board of Education District Clerk & District Meetings Offices of Chief School Admin. Finance/Purchasing/Accounting Auditing Svc./Legal Services Public Information, District-wide Administration and Records Mgmt Operation and Maintenance, MIS, Printing and Mailing Insurance/BOCES Admin. and Special Items (including MTA tax) Total General Support *excluding MTA tax, general support would be virtually flat
2010/11
Change
$8,887
$8,887
$103,921
$106,721
2.69%
$3,059,946
$3,017,794
-1.38%
$14,542,459 $14,664,237
0%
.8%
$1,723,211
$2,143,437 24.38%
$19,438,424
$19,941,076 2.58%*
Preliminary Budget Proposal Instructional Budget Curriculum Development & Supervision - including
2009/10
2010/11
Change
$7,864,017
$7,703,126
-2.05%
$93,343,048
$96,004,482
2.85%
$493,958
$476,458
-3.54%
$4,816,297
$4,726,879
-1.86%
$10,609,379
$10,687,097
0.73%
$117,126,699
$119,598,042
2.11%
Principals & Clerical In-Service Training & Pupil Personnel Services
Teaching Regular School and Students with Disabilities Adult Ed/Summer School Instructional Media & Support Pupil Services - including Health Office, Guidance, Psychologists, Social Workers, Interscholastic Athletics & Co-Curricular Activities
Total Instruction
Preliminary Budget Proposal Other Budget Categories 2009/10 Transportation
2010/11
Change
$12,514,979
$12,626,115
0.89%
$85,450
$90,450
5.85%
$8,362,775
$11,151,472
Other Employee Benefits
$33,212,630
$33,845,087
Debt Service/TAN
$10,008,167
$9,601,993
-4.06%
$882,000
$782,000
-11.34%
$245,647
$245,647
0%
$65,311,648
$68,342,764
Community Recreation NYS Mandated Employer Contribution to Retirement System
Transfer to Capital Transfer to Special Aid Fund Total of Above Categories
33.35%
1.9%
4.64%
Factors that may affect Expenditure Budget ¾ The following proposed unfunded mandates are not included in the current budget proposal. We hope to receive a decision from the State on these items before budget adoption. • State reimbursement for Summer Special Education reduced from 80% to 22.5% (+$673,000) • Special Education Pre-School – Suffolk County’s share capped at a 2% increase over current costs. The District would be responsible for any cost increases in excess of 2%
Projected Revenues 2009/10 t a x levy 2 .06%
2 .39%
1 3.97%
81 .58%
St a t e a id a p p ro p . Fund ba la nc e misc . rev
The State Aid Guessing Game ¾ As of this date we do not know the direction the
Legislature will take in regard to the Governor’s proposal. The Governor’s proposal as is … • Imposes a net $2.7 million Gap Elimination Adjustment • Gap Elimination Adjustment could have been even worse: • Administrative Efficiency Aid reduces this amount by $211,824 • Federal Restoration (ARRA funds) return $1.7 million to the District through an application process and must adhere to strict use and reporting requirements
State Aid Scenarios 2009/10 State Aid Base Year Estimate @ 3/31/09
2009/10 State Aid Base Year @ 1/19/10
State $28,205,435 $28,331,615 Aid
2010/11 Proposed State Aid Governor’s Proposal including Federal Restoration Aid and Administrative Efficiency Aid
2010/11 Proposed State Aid reduction
$25,695,605
-2,636,010
State aid trend
1
12.36%
13.9 7 %
10 20
9/ 0 20
/1
10
13.86% 9 20
0
8-
0
9 -9 98 19
19
88
-8
9
23.82%
25 % 20% 15 % 10% 5%
15 .0 5 %
ST A T E A ID A S A PER CENT A GE OF T OT A L BUDGE T
*2009/10 State Aid estimate and 2010/11 Governor’s Proposal
Administrative Efficiency 他 The District may receive Administrative
Efficiency Aid which offsets a portion of the GAP reduction. This aid is for districts with an Administrative Efficiency ratio (central office administration expense to total expenditures) of less than 2%. The Half Hollow Hills administrative efficiency ratio is 1.54%, the 9th lowest on Long Island. 他 This aid could potentially return $211,824 in funding to the District for the 2010/11 school year
Safeguarding taxpayer dollars ¾ Positive NYS Comptrollers Audit! • In 2009 only six (6) of the 200 audits conducted by the State Comptroller’s Office contained positive findings. Half Hollow Hills was one of the six and the only Long Island District. • The NYS auditors found our system of controls were well designed and operating effectively. ¾ Aa2 Moody’s Bond Rating for Half Hollow Hills CSD!
• Aa2 rating reflects the solid financial position and below average debt burden of the district, prudent budgeting practices and effective management of our reserves.
Dates to Remember Date
Time
Place
Description
Monday, March 22, 2010
8:00 pm
Vanderbilt
Budget Presentation
Tuesday, March 23, 2010
7:00 pm
HSE Lecture Elementary PTA Hall Budget Presentation
Wednesday, March 24, 2010
7:00 pm
HSE Lecture Secondary PTA Hall Budget Presentation
Monday, April 19, 2010
8:00 pm
Fran Greenspan Admin. Ctr.
Adopt Budget
Monday, May 10, 2010
8:00 pm
Fran Greenspan Admin. Ctr.
Public Hearing
Tuesday, May 18, 2010
7:00am to 10:00pm
H.S. East
Budget VOTE
More information….
• Budget information is available on our
webpage http//www.hhh.k12.ny.us • Follow the Our District link to the District Financial Information page
Voting Tuesday: May 18, 2010 7AM to 10PM High School East: East Gym