HALF HOLLOW HILLS SCHOOL DISTRICT of Huntington and Babylon
Board of Education Meeting April 18, 2016 Adoption of the 2016-17 Proposed Budget
2016-17 Proposed Budget Revenues
Next Steps
Expenditures
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
2
2016-17 Proposed Budget Revenues
Next Steps
Expenditures
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
3
Revenue Overview • Total expenses must equal total revenue • Main sources of revenue: Property Taxes State Aid Appropriated Fund Balance and Use of Reserves PILOTs and Miscellaneous*
Appropriated Fund Balance & Use of Reserves 3.32%
PILOTs and Miscellaneous * 2.28%
State Aid 13.28%
Property Tax Levy 81.11%
* "Miscellaneous" category includes rental income, interest income, health service and tuition payments from other school districts, prior year refunds, use of facilities’ charges and drivers’ and continuing education fees.
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Revenue Summary Revenue Category Property Tax Levy State Aid Fund Balance/Reserves PILOTs "Miscellaneous" *
$ $ $ $ $
2015-16 Budgeted 195,369,595 28,999,697 8,856,467 3,248,342 2,184,000
TOTAL REVENUE
$
238,658,101
Year-over-Year % change within category 0.18% 10.52% -9.45% 2.16% 0.23%
2016-17
$ $ $ $ $
Projected 195,722,436 32,049,295 8,019,337 3,318,666 2,189,000
$
241,298,734
$ difference $ 352,841 $ 3,049,598 $ (837,130) $ 70,324 $ 5,000 $
2,640,633
1.11%
1.11% increase * "Miscellaneous" category includes rental income, interest income, health service and tuition payments from other school districts, prior year refunds, use of facilities’ charges and drivers’ and continuing education fees.
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Revenue Highlights • Property Tax Levy Adhering to the Property Tax Levy “Cap” formula NOT “piercing the cap” (thereby “simple majority” approval of budget is needed) 0.18% tax levy increase from 2015-16 Lowest tax levy increase in … forever? Total Property Tax Levy: $195,722,436
• State Aid Gap Elimination Adjustment (GEA) State Aid deduct removed from 2016-17 State-approved budget Total anticipated State Aid: $32,049,295 April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Revenue Highlights • PILOTs and Miscellaneous Revenue Generally flat to current year Total PILOTs and Miscellaneous Revenue: $5,507,666
• Appropriated Fund Balance and Use of Reserves Planned and purposeful reduction of Appropriated Fund Balance from prior levels Additional use of Reserves as needed Total anticipated to be utilized = $8,019,337 Use of Reserves: $5,519,337 Appropriated Fund Balance: $2,500,000
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Appropriated Fund Balance 2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
USE OF AFB* TO BALANCE BUDGET
4,500,000
5,250,000
5,250,000
6,467,822
4,606,467
2,500,000
"EMERGENCY USE" FUND BALANCE**
8,876,732
9,129,601
9,368,675
9,546,324
9,651,949
Max 4% of following yr's budget
* “AFB” refers to Appropriated Fund Balance from prior year’s surplus
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Use of Reserves 6,000,000
5,000,000
4,000,000
3,000,000
2,000,000
1,000,000
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17
2015-16
2014-15
2013-14
2012-13
2011-12
0
Reserve Balances Balances as of 6/30/2010 RESTRICTED USE RESERVES WORKERS' COMPENSATION UNEMPLOYMENT INSURANCE EMP. BENEFIT ACCRUED LIABILITY PROPERTY LOSS LIABILITY RETIREMENT CONTRIBUTION (ERS)
1,944,635 238,581 12,951,301 482,987 315,400 10,933,635 26,866,539
Balances as of 6/30/2011
1,550,384 189,331 11,678,535 484,909 17,971 10,061,994 23,983,124
Balances as of 6/30/2012
1,800,392 139,838 10,909,799 486,207 18,019 9,993,915 23,348,169
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Balances as of 6/30/2014
Balances as of 6/30/2013
2,504,104 1,090,126 10,632,301 487,210 18,056 8,590,528 23,322,325
3,207,580 2,041,845 11,347,018 487,978 18,084 7,999,975 25,102,480
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Balances as of 6/30/2015
3,910,452 2,914,010 12,893,486 488,460 18,102 7,405,308 27,629,818
2016-17 Proposed Budget Revenues
Next Steps
Expenditures
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures
HHH 2016-17 Proposed Expenditures $241,298,734
$ increase from 2015-16:
$2,640,633
% increase from 2015-16:
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
1.11%
12
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget 13
2016-17
2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
2002-03
2001-02
2000-01
1999-00
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
History of Budget Increases
11%
10%
9%
8%
7%
6%
5%
4%
3%
2%
1%
0%
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget 14
2016-17
2015-16
2014-15
2013-14
2012-13
2011-12
2010-11
2009-10
2008-09
2007-08
2006-07
2005-06
2004-05
2003-04
2002-03
1%
2001-02
2%
2000-01
1999-00
1998-99
1997-98
1996-97
1995-96
1994-95
1993-94
History of Budget Increases
11%
10%
9%
8%
7%
6%
5%
4%
3%
LOWEST INCREASE IN 20 YEARS!
0%
2016-17 Proposed Budget General Support – “1000” codes • Expenses supportive of the entire district management effort • Includes legal, BOE, elections, auditors, facilities, BOCES admin charges, and insurance • Includes expenses within the Superintendent, Human Resources, and Business Offices Instruction – “2000” codes • K-12 instructional programs of regular and special education students • Principals, assistant principals, teachers, guidance counselors, psychologists, attendance, librarians, health services, etc • Also included is summer school, the interscholastic sports program, cocurricular activities (clubs) as well as textbooks and technology
Transportation – “5000” codes • All costs for transporting pupils to and from public, private and parochial schools Undistributed – “9000” codes • Employee benefits (including retirement, Medicare, Social Security, Workers' Compensation, unemployment insurance, health insurance, life insurance, etc.) • Debt service (principal and interest payments on outstanding bonds and tax anticipation notes) • “Transfer to Capital” projects • Local share for the cost of offering a summer school special education program Community Services – “7000” codes • Costs related to community use of District pool
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures
Community Service 126,405 0.05%
General Support 21,961,576 9.10%
Undistributed 69,299,862 28.72%
Instruction 134,979,808 55.94% Transportation 14,931,083 6.19% April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures Budget Summary Budget Code
Description
A1000
General Support
A2000
Instruction
A5000
Pupil Transportation
A7000
Community Service
A9000
Undistributed
2016-17 Proposed Budget
2015-16 Adopted Budget
$21,961,576
$20,831,234
$134,979,808
$132,793,146
$14,931,083
$14,461,045
$126,405
$120,405
$69,299,862
$70,452,271
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures “A1000” Budget Codes Detail: General Support Budget Code
Description
2016-17 Proposed Budget
2015-16 Adopted Budget
A1000
Board of Education
$136,404
$134,761
A1240
Central Administration
$509,198
$501,277
A1300
Finance
$1,606,005
$1,605,727
A1400
Staff
$1,116,463
$1,165,800
A1600
Central Services
$16,585,942
$15,413,631
A1900
Special Items
$2,007,564
$2,010,038
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures “A2000” Budget Codes Detail: Instruction Budget Code
Description
A2000
Instruction Administration & Improvement
A2100
2016-17 Proposed Budget
2015-16 Adopted Budget
$8,608,936
$8,315,529
Teaching – Regular School
$109,807,346
$106,941,878
A2300
Teaching – Special Schools
$293,342
$268,342
A2600
Instructional Technology
$5,056,122
$6,304,764
A2800
Pupil Services
$11,214,062
$10,962,633
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures “A5000” Budget Codes Detail: Pupil Transportation Budget Code
Description
A5510
District-Owned Transportation Service
A5530
Garage Building
A5540
Contract Transportation
2016-17 Proposed Budget
2015-16 Adopted Budget
$4,983,312
$5,002,669
$116,890
$118,419
$9,830,881
$9,339,957
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Expenditures “A7000” Budget Codes Detail: Community Recreation Budget Code
A7140
Description
2016-17 Proposed Budget
Community Recreation/ Natatorium
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
2015-16 Adopted Budget
$126,405
$120,405
21
2016-17 Expenditures “A9000” Budget Codes Detail: Undistributed Budget Code
Description
2016-17 Proposed Budget
2015-16 Adopted Budget
A9010
Employee Benefits
$57,901,431
$59,523,991
A9700/ A9900
TAN Interest/Transfer to Other Funds
$11,398,431
$10,928,280
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Three-Part Budget CODE
FUNCTION
1010 Board of Education 1040 District Clerk 1060 District Meeting 1240 Office of Chief School Admin. 1310 Business Administration 1320 Auditing 1325 District Treasurer 1420 Legal Service 1430 Districtwide Administration 1460 Records Management 1480 Public Information & Services 1620/1621 Plant Operations/Maintenance 1670 Printing and Mailing 1680 Mgmt. Of Information Systems 1910 Liability Insurance 1920 School Association Dues 1981 BOCES Admin. Charges 1989 TAN Issue Expense 2010 Curriculum Development 2020 Supervision - Regular School 2040 Supervision - Adult Education 2070 Inservice Training 2110 Teaching - Regular School 2112 Teaching - Art 2113 Teaching - Bus./Voc. Educ. 2115 Teaching - English Language Arts 2116 Teaching - LOTE 2117 Teaching -Health 2118 Teaching - Physical Educ. 2119 Teaching - FACS 2120 Teaching - Technology 2121 Teaching - Math
ADMIN. 15,133 79,091 42,180 509,198 1,508,653 97,352 0 206,791 630,874 45,008 27,000 228,053 1,009,624 1,257,112 19,500 696,952 34,000 631,210 7,615,625 18,871
2016/17
PROGRAM
CAPITAL
206,791
15,348,265
343,230 30,993,144 2,666,970 894,458 4,603,886 4,288,392 905,013 3,593,383 812,118 709,180 5,666,085
TOTAL 15,133 79,091 42,180 509,198 1,508,653 97,352 0 413,581 630,874 45,008 27,000 15,348,265 228,053 1,009,624 1,257,112 19,500 696,952 34,000 631,210 7,615,625 18,871 343,230 30,993,144 2,666,970 894,458 4,603,886 4,288,392 905,013 3,593,383 812,118 709,180 5,666,085
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
ADMIN. 15,133 77,948 41,680 501,277 1,499,375 106,352 0 206,010 681,805 44,475 27,500 223,798 1,327,683 1,257,112 19,390 699,536 34,000 599,055 7,379,945 18,785
2015/16
PROGRAM
CAPITAL
206,010
13,862,150
317,744 29,704,654 2,580,465 856,612 4,571,626 4,259,729 897,025 3,440,077 814,322 668,102 5,568,974
23
TOTAL 15,133 77,948 41,680 501,277 1,499,375 106,352 0 412,020 681,805 44,475 27,500 13,862,150 223,798 1,327,683 1,257,112 19,390 699,536 34,000 599,055 7,379,945 18,785 317,744 29,704,654 2,580,465 856,612 4,571,626 4,259,729 897,025 3,440,077 814,322 668,102 5,568,974
2016-17 Three-Part Budget CODE
FUNCTION
2122 2123 2124 2125 2130 2131 2170 2250 2280 2300 2610 2615 2630 2805 2810 2815 2820 2825 2850 2855
Teaching - Music Teaching - Science Teaching - Research Teaching - Social Studies Teaching - Driver Education Speech Teaching - Reading/PSEN Children with Disabilities Occupational Education Teaching - Special Schools School Library Audio/Visual Computer Assisted Instruction Attendance Guidance Health Services Psychological Services Social Work Services Co-Curricular Activities Interscholastic Athletics
5510 5530 5540
District Owned Transportation Garage Building Contract Transportation*
7140
Community Recreation
9010 9700 9900
Employee Benefits Tax Anticipation Note Interest Transfer to Other Funds Capital/Debt Svc/Special Aid TOTAL: PERCENT OF BUDGET:
ADMIN.
856,217
2016/17
PROGRAM
CAPITAL
3,500,578 6,623,591 180,497 5,038,580 211,000 2,609,484 2,114,005 32,972,365 568,400 293,342 1,441,958 125,500 3,488,664 105,547 3,603,857 1,873,151 1,634,846 210,497 1,540,012 2,246,152 4,880,583 116,890 9,830,881
3,500,578 6,623,591 180,497 5,038,580 211,000 2,609,484 2,114,005 33,828,582 568,400 293,342 1,441,958 125,500 3,488,664 105,547 3,603,857 1,873,151 1,634,846 210,497 1,540,012 2,246,152 102,729
126,405 5,333,190
$20,861,634 8.65%
TOTAL
ADMIN.
856,217
4,672,888 118,419 9,339,957
126,405
120,405 5,518,791
650,374
57,901,431 400,000 10,998,431
$190,242,904
$30,194,196
$241,298,734
$21,135,867
78.84%
12.51%
TOTAL 3,421,290 6,814,582 180,743 5,031,362 190,000 2,450,574 1,785,524 32,953,817 752,400 268,342 1,478,387 115,000 4,711,377 102,190 3,709,536 1,846,671 1,608,344 238,300 1,317,443 2,140,149
329,781
5,002,669 118,419 9,339,957 120,405
592,928
4,061,021 694,400 9,640,952
59,523,991 694,400 10,233,880
$188,933,930
$28,588,304
$238,658,101
49,944,179
8.86%
79.17%
*This budget line includes the 3rd year of a three (3) year contract extension. The total cost of which is estimated to be $28,223,855 over the course of the term of the multi-year contract extension.
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
CAPITAL
3,421,290 6,814,582 180,743 5,031,362 190,000 2,450,574 1,785,524 32,097,600 752,400 268,342 1,478,387 115,000 4,711,377 102,190 3,709,536 1,846,671 1,608,344 238,300 1,317,443 2,140,149
4,983,312 116,890 9,830,881
3,995,145 400,000 10,348,057
48,573,096
2015/16
PROGRAM
24
11.98%
Budget Highlights • 2016-17 Proposed Budget accomplishes the following:
Equipment purchases
Enhanced/New instructional programs and services
Facilities maintenance and improvements
Staffing modifications
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Budget Highlights
Equipment purchases
Enhanced/New instructional programs and services
Facilities maintenance and improvements
Staffing modifications
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Enhanced/New Instructional Programs
Maker Spaces
Clubs
Course Offerings
Redesigned instructional spaces
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Enhanced/New Instructional Programs Coding (Elementary) Engineering (Elementary) African American Culture (Elementary)
Maker Spaces
Clubs
Imagination Playground (Elementary) Independent Study (Elementary) Women in Science & Engineering (HSE)
Course Offerings
Redesigned instructional spaces
Internet Media (HSE & HSW) Special Education Life Skills (HSE & HSW)
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Enhanced/New Instructional Programs Maker Space is a learning environment where students can tinker, design, and create together in the spirit of experimentation and open-ended exploration. West Hollow Candlewood High School West High School East
Maker Spaces
Clubs
Course Offerings
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Redesigned instructional spaces
29
Enhanced/New Instructional Programs
“Google”/redesigned “cooperative style” classrooms “Library-to-Lounge” student collaborative working spaces (High School West)
Maker Spaces
Clubs
Course Offerings
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Redesigned instructional spaces
30
Enhanced/New Instructional Programs Recording Studio (HSE) Broadcasting Class (HSE)
Maker Spaces
Clubs
AP Computer Principles Class (HSE/HSW) Composite Prototype Center (HSE/HSW)
Course Offerings
Redesigned instructional spaces
Special Ed PAES Lab (HSE/HSW)
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Budget Highlights
Equipment purchases
Enhanced/New instructional programs and services
Facilities maintenance and improvements
Staffing modifications
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Staffing Modifications ENL teacher
Retirees
1 FTE
Declining Enrollment
Special Education teachers 5 FTEs
Guidance Office clerical
Lead Security Guards
(HSE)
Speech Therapist 1 FTE
Instructional Technology support 1 FTE
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Budget Highlights
Equipment purchases
Enhanced/New instructional programs and services
Facilities maintenance and improvements
Staffing modifications
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Facilities
Budget leveling
High School East Auditorium
Field irrigation
2016-17 Priorities
West Hollow Atrium flooring
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Building exterior signage
35
Facilities Properly fund facilities budget codes to significantly reduce or entirely eliminate need for budget transfers throughout the year
Budget leveling
High School East Auditorium
Field irrigation
2016-17 Priorities
West Hollow Atrium flooring
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Building exterior signage
36
Facilities
West Hollow Candlewood High School East High School West
Budget leveling
High School East Auditorium
Field irrigation
2016-17 Priorities
West Hollow Atrium flooring
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Building exterior signage
37
Facilities Standardized, updated exterior building identification signage at each elementary building Updated exterior electronic signs at both middle schools
Budget leveling
High School East Auditorium
Field irrigation
2016-17 Priorities
West Hollow Atrium flooring
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Building exterior signage
38
Facilities Complement prior year’s funding of new atrium with appropriate flooring to finish the renovation
Budget leveling
High School East Auditorium
Field irrigation
2016-17 Priorities
West Hollow Atrium flooring
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Building exterior signage
39
Facilities Purchase new stage “CYC” to replace damaged one used as a staple during theatrical productions Improve acoustics in auditorium
Budget leveling
High School East Auditorium
Field irrigation
2016-17 Priorities
West Hollow Atrium flooring
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
Building exterior signage
40
2016-17 Capital Projects 1
High School East Tennis Courts
5
CW Stairwell Fire Enclosure Doors
2
High School East Passive Air Vents
6
SQ Rear Wing Water Run-Off Control
3
Natatorium Infrastructure
7
Signal Hill Ceiling Tile Replacement
4
High School West Gym Doors
8
Athletic Lockers
Total Transfer to Capital Budget of $2.4 million April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Budget Highlights
Equipment purchases
Enhanced/New instructional programs and services
Facilities maintenance and improvements
Staffing modifications
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Equipment Purchases Art Health Physical Ed Music Science Speech
INSTRUCTIONAL
Special Ed Audio Visual Instructional Tech Nurses Interscholastic General Instruction
MANAGEMENT INFORMATION SYSTEMS
SECURITY and FACILITIES
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
TRANSPORTATION
43
Equipment Purchases Network Servers Network Switches Computers Printers
INSTRUCTIONAL
MANAGEMENT INFORMATION SYSTEMS
SECURITY and FACILITIES
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
TRANSPORTATION
44
Equipment Purchases Cafeteria tables Entrance mats Arial work platforms Mechanical systems equipment Indoor cleaning equipment Snow removal equipment Lawn maintenance equipment Cameras and DVRs Smart Badge system
INSTRUCTIONAL
MANAGEMENT INFORMATION SYSTEMS
SECURITY and FACILITIES
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
TRANSPORTATION
45
Equipment Purchases
Tow truck Two mini buses
INSTRUCTIONAL
MANAGEMENT INFORMATION SYSTEMS
SECURITY and FACILITIES
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
TRANSPORTATION
46
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 $350,000 • All “non-contingent expenses” must be removed from a contingent budget. These expenses include: Capital projects Most equipment Certain student supplies School bus purchases
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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2016-17 Proposed Budget Revenues
Next Steps
Expenditures
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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Next Steps • PTA presentations Wednesday, April 20th at 10 am Thursday, April 21th at 10 am at Central Office Discovery Center and 7:30 pm at HSE Auditorium
• • • • •
By May 2nd - Budget books and disclosures in schools By May 4th - Budget Brochure mailed to residents May 9th - Budget Hearing May 9th - Budget Notice mailed to residents May 17th - Budget Vote and Board of Education trustee election
April 18, 2016 Board Meeting – Adoption of 2016-17 Proposed Budget
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