2018 19 budget adoption presentation april 16 2018 by Half Hollow Hills Schools

20182018-19 Proposed Budget Board of Education Meeting April 16, 2018

A Budget in Balance Fiscal Responsibility Build and manage a budget which supports the District’s goals in a fiscally responsible and proactive way.

Long Term Sustainability Excellence in Education

Ensure the long term stability and sustainability of District programs, services and facilities.

Continue strengthening the District’s unwavering commitment to provide students with exemplary opportunities in academics, athletics and the arts.

2018-19 Budget Adoption – April 16, 2018

Revenue Overview State Aid 12%

PILOTs 2%

Use of Reserves & Appropriated Fund Balance 4%

Miscellaneous 1%

Tax Levy 81%

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Revenue Overview Property Taxes $204.44 million Use of Reserves & Fund Balance

$10.32 million

State Aid $31.65 million “Other” $2.92 million

PILOTs $4.29 million

Total Revenue: $253.6 million

2018-19 Budget Adoption – April 16, 2018

Revenues: State Aid The State released its budget on March 29, 2018 which resulted in a better, but still depressed, prospect of projected Aid for Half Hollow Hills. 20,000,000

Governor's Proposal

18,000,000

State-Approved Budget

4,001,832

4,007,881

3,714,075

710,807

707,485

2,000,000

1,351,343

4,000,000

1,331,728

1,355,779

6,000,000

1,491,576

8,000,000

1,491,576

10,000,000

GOVERNOR’S PROPOSAL VS. STATE-APPROVED BUDGET: For 2018-19, State-approved budget provides for approximately $330,000 additional aid than in Governor’s proposal but…

1,355,779

12,000,000

18,983,192

14,000,000

19,295,634

16,000,000

Foundation

High Tax

BOCES

Special Ed

Categorical

Transportation

The State Aid figures provided by the State and Governor do not include an automatic aid deduction of approximately $275,000 which represents the local share of educating certain students. This amount has been factored into the projected State Aid figure utilized in developing the 2018-19 budget.

2018-19 Budget Adoption – April 16, 2018

Building

Revenues: State Aid Comparing 2018-19 versus 2017-18 State-approved budgets: 20,000,000

2017-18 State Aid budgeted

18,000,000

2018-19 State approved budget

4,001,832

4,843,518

3,714,075

3,636,266

710,807

731,545

2,000,000

1,351,343

4,000,000

1,383,273

1,355,779

6,000,000

1,491,576

8,000,000

1,450,773

10,000,000

2018-19 State-approved budget provides Half Hollow Hills with approximately $420,000 LESS State Aid than the 2017-18 State-approved budget.

1,355,779

12,000,000

18,935,853

14,000,000

19,295,634

16,000,000

Foundation

High Tax

BOCES

Special Ed

Categorical

Transportation

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Building

Revenues: Tax Levy Half Hollow Hills continues to adhere to the Property Tax Levy Cap Legislation and recommends a tax levy increase consistent with the State-mandated formula.

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Revenues: Tax Levy (%) 3.50% 3.00%

2.47%

2.50% 2.00% 1.50% 1.00% 0.50% 0.00% 2012-13

2013-14

2014-15

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

2015-16

2016-17

2017-18

2018-19

Millions

Revenues: Tax Levy ($) 240 220

$204,436,140

200 180 160 140 120 100 80 60 40 20 2012-13

2013-14

2014-15

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

2015-16

2016-17

2017-18

2018-19

Millions

Revenues: Reserves & Fund Balance 12 USE OF RESERVES

APPROPRIATED FUND BALANCE

$10,316,667

0 2010-11

2011-12

2012-13

2013-14

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

2014-15

2015-16

2016-17

2017-18

2018-19

Revenues: PILOTs 5,000,000

$4,290,231 4,000,000

3,000,000

2,000,000

1,000,000

0 2009-10

2010-11

2011-12

2012-13

2013-14

2014-15

2015-16

2016-17

2017-18

2017-18 and 2018-19 figures are estimated

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

2018-19

Revenue: Miscellaneous Interest Income

$150,000 anticipated in interest earnings on District funds, including shortshort-term investments in CD’s

Admissions & Fees

$255,000 from adult education, aquatics, drivers’ education and miscellaneous fees

Prior Year Refunds

Use of Facilities

Tuitions & Health Services Total of $2.9 million

2018-19 Budget Adoption – April 16, 2018

$300,000 from BOCES reconciliation of prior year expenses and prepre-school special ed refund $950,000 from outside groups utilizing District facilities via short and longlong-term arrangements $1,000,000 from tuitions resulting from foster and private placements within our District as well as health services fees

2018-19 Budget $ increase from 20172017-18:

2018-19 Proposed Budget $253,611,084

$5,563,519

% increase from 20172017-18:

2.24% 2.24%

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Budget Components EMPLOYEES: 77.8%

Salaries (52.6%)

CONTRACTED ITEMS: 19.4% BOCES (4.1%)

GENERAL ITEMS: 2.8%

Other Contractual (9.9%)

Benefits (25.2%)

Debt Service, Capital, Special Aid (5.4%)

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Equipment (0.9%)

Textbooks (0.4%)

Consumables (1.5%)

2018-19 Budget Categories 1 Instruction 2 Undistributed 3 General Support 4 Transportation 5

Community Services

2018-19 Budget Adoption – April 16, 2018

All direct expenses in support of the K-12 instructional programs of regular and special education students (administrators, teachers, sports, clubs, etc.). All employee benefits expenses as well as debt service, capital project funding and the District’s cost for providing a summer school special ed program. All expenses covering the District’s overall management and operations including BOE, legal, insurance, auditors, Superintendent, Human Resources and Business Offices. All expenses which are incurred to transport regular and special education students to and from public, private and parochial schools.

Expenses related to the community’s use of the District pool.

2018-19 Expenditures Transportation 6.1%

General Support 8.9%

Community Service 0.0%

Undistributed 30.6% Instruction 54.4%

Total of $253.6 million 2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Budget Highlights

The 2018-19 Proposed Budget cultivates exemplary programs and services by building upon the Districtâ&#x20AC;&#x2122;s foundation of educational excellence and fiscal stability. 2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Budget Highlights

MakerSpaces Provide for separate and distinct funding stream for MakerSpace materials and supplies needed at secondary buildings.

Budget Highlights Learning Management System Adopt a learning management system so that teachers can better integrate modern technologies into their daily lesson planning and implementation. The LMS will become the backbone of the educational experience for students, teachers and parents.

Budget Highlights Bus Monitors Provide funding for placing monitors on general education bus routes on an asneeded basis

Budget Highlights Unified Basketball Program Provide for a basketball program which joins together students with and without intellectual disabilities on the same team to reinforce the principle that training together and playing together is a quick path to friendship and understanding.

Budget Highlights Bowling Team Introduce a combined bowling team for boys and girls at the high school level.

Budget Highlights Lunch Clubs Respond to student interest in academic lunch-time activities such as makerspaces and literature labs by expanding these offerings based on reported student interest and teacher availability/experience.

Budget Highlights New Science Standards Meet new science standards through participation in the Teacher Curriculum Institute via a phased-in rollout.

Budget Highlights ENL Expansion of English as a New Language summer program given the success seen in the program in Summer of 2017.

Budget Highlights

Project Lead the Way Expand PLTW program by bringing in a new STEM/Engineering course designed as a secondyear/follow-up to the Intro to Engineering course that ran in 2017-18.

Budget Highlights

Equipment Equipment investment in both the instructional and non-instructional areas in support of District goals and priorities.

Budget Highlights

AP Capstone Program New program which consists of two courses: AP Seminar (to be offered in 18-19) and AP Research (to be offered in 19-20). Program designed to focus on the utilization of nonfiction literature and current research to address real world issues and problems

Budget Highlights

Alternative High School Provide an appropriate in-district high school model for a sub-set of our student population.

Budget Highlights

Planetarium Install an upgraded software for projection system.

Budget Highlights Leader in Me Roll-out Leader in Me leadership and life skills training to students to create a culture of student empowerment towards academic success and how to use these skills to create positive outcomes.

Budget Highlights

Capital Investment Continue to invest in long-term sustainability of District facilities.

Budget Highlights

2018-19 Expenditures Budget Summary by Category Budget Code

Description

A1000’s

General Support

A2000’s

Instruction

A5000’s

Pupil Transportation

A7000’s

Community Service

A9000’s

Undistributed

2018-19 Budget Adoption – April 16, 2018

20182018-19 Proposed Budget

20172017-18 Adopted Budget

$22,631,729

$22,466,775

$137,863,275

$137,174,900

$15,383,731

$14,895,351

$126,400

$126,405

$77,605,949

$73,384,134

2018-19 Expenditures “1000” Budget Codes Detail: General Support Budget Code

Description

20182018-19 Proposed Budget

20172017-18 Adopted Budget

A1000’s

Board of Education

$147,702

$138,455

A1240’s

Central Administration

$512,139

$505,002

A1300’s

Finance

$1,660,223

$1,595,117

A1400’s

Staff

$1,234,797

$1,257,793

A1600’s

Central Services

$17,096,588

$16,992,363

A1900’s

Special Items

$1,980,280

$1,978,045

2018-19 Budget Adoption – April 16, 2018

2018-19 Expenditures “2000” Budget Codes Detail: Instruction Budget Code

A2000’s

Description

Instructional Administration & Professional Development

A2100’s Teaching – Regular School to A2200’s A2300’s

Teaching – Special Schools

A2600’s

School Library and Instructional Technology

A2800’s

Pupil Services

2018-19 Budget Adoption – April 16, 2018

20182018-19 Proposed Budget

20172017-18 Adopted Budget

$8,495,964

$8,268,212

$112,737,489

$112,115,517

$298,500

$287,500

$4,965,243

$5,012,021

$11,366,079

$11,491,650

2018-19 Expenditures “5000” Budget Codes Detail: Pupil Transportation Budget Code

Description

A5510’s

District-Owned Transportation Service

A5530’s

Garage Building

A5540 and 5581

Contract Transportation

2018-19 Budget Adoption – April 16, 2018

20182018-19 Proposed Budget

20172017-18 Adopted Budget

$5,228,459

$4,796,181

$133,872

$132,854

$10,021,400

$9,966,316

2018-19 Expenditures “7000” Budget Codes Detail: Community Recreation Budget Code

A7140

Description

Community Recreation/ Natatorium

2018-19 Budget Adoption – April 16, 2018

20182018-19 Proposed Budget

20172017-18 Adopted Budget

$126,400

$126,405

2018-19 Expenditures “9000” Budget Codes Detail: Undistributed Budget Code

A9000’s

Description

Employee Benefits

A9700’s to TAN Interest/Transfers to A9900’s Other Funds

2018-19 Budget Adoption – April 16, 2018

20182018-19 Proposed Budget

20172017-18 Adopted Budget

$63,983,794

$60,365,245

$13,622,155

$13,018,889

2018-19 Three-Part Budget

Refer to separate hand-out for legible version

2018-19 Budget Adoption â&#x20AC;&#x201C; April 16, 2018

Contingent Budget • Contingent Budget exists when the Proposed Budget is defeated after two presentations to the voters OR when the Proposed Budget is defeated once and the Board of Education decides not to resubmit a budget to voters • Under a Contingent Budget, the tax levy can be no greater than the prior year’s actual tax levy • Under a Contingent Budget, the total budget reduction needed would be approximately $4.9 million • All “non-contingent expenses” must be removed from a contingent budget. These expenses include: Capital projects Equipment School bus purchases

2018-19 Budget Adoption – April 16, 2018

What’s to come… Continuation…

State Budget

Community Outreach

Budget Vote

2018-19 school year budget development work continues with the finalization of all revenues and expenditures

Anticipated release of the State budget which would shed light on the final anticipated level of State Aid to be received by HHH for 2018-19

PTA will host one morning and one evening session at which Central Office Administrators will present the 2018-19 budget.

The third Tuesday in May represents the uniform vote day for school district budgets and Board of Education trustee elections.

March 19, 2018 March - May 2018

May 7, 2018

April 16, 2018 April 1, 2018

May 15, 2018

May 3, 2018 10:00 am & 7:30 pm

Budget Presentation

Budget Adoption

Budget Hearing

Second Board of Education budget presentation to be held at Fran Greenspan Administration Center

As required by law, Board of Education must adopt the proposed 2018-19 budget before it can be presented to residents for a vote

As required by law, approximately one week before the budget vote, a presentation will be provided at a Board Meeting to share a summary of the 2018-19 proposed budget.

2018-19 Budget Adoption – April 16, 2018