April 18 2016 board adoption of proposed 2016 17 budget

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

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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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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

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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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