HALF HOLLOW HILLS SCHOOL DISTRICT of Huntington and Babylon
2017-18 Budget Adoption Board of Education Meeting April 18, 2017
Budget Balancing Act
FISCAL RESPONSIBILITY WITH LONG TERM SUSTAINABILITY
2017-18 Budget Adoption – April 18, 2017
EXCELLENCE IN EDUCATION
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Revenue Overview Tax Levy 4% PILOTs 13% Miscellaneous
2% 1%
State Aid
Use of Reserves & Appropriated Fund Balance 2017-18 Budget Adoption – April 18, 2017
80%
Revenues: State Aid The State released their budget on April 7, 2017 which resulted in a slight increase in projected Aid for Half Hollow Hills.
2,000,000
4,843,518
4,933,045
3,636,266
4,000,000
727,641
1,355,779
6,000,000
1,450,773
8,000,000
1,450,773
10,000,000
1,355,779
12,000,000
18,631,115
14,000,000
731,545
State-Approved Budget
1,383,273
16,000,000
1,440,273
Governor's Proposal
18,935,853
18,000,000
3,636,266
20,000,000
Foundation
High Tax
BOCES
Special Ed
Categorical
Transportation
The State Aid figures above 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 2017-18 budget.
2017-18 Budget Adoption – April 18, 2017
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Building
Revenues: State Aid The State released their budget on April 7, 2017 which resulted in a slight increase in projected Aid for Half Hollow Hills. NET IMPACT: Governor's Proposal Approximately $78,000 better than Governor’s proposal and about State-Approved Budget $100,000 of an increase from 2016-17 anticipated State Aid.
4,843,518
$90,000 decrease
3,636,266
731,545
2,000,000
727,641
4,000,000
1,383,273
1,355,779
6,000,000
$57,000 decrease
1,450,773
8,000,000
1,450,773
10,000,000
1,355,779
12,000,000
18,631,115
14,000,000
18,935,853
16,000,000
3,636,266
18,000,000
4,933,045
$300,000 increase
1,440,273
20,000,000
Foundation
High Tax
BOCES
Special Ed
Categorical
Transportation
The State Aid figures above 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 2017-18 budget.
2017-18 Budget Adoption – April 18, 2017
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Building
Revenues: Tax Levy With the State releasing their budget on April 7, 2017, a decrease in the District’s anticipated level of building aid caused a modification to the District’s calculated Property Tax Levy which was previously submitted on March 1st.
The spot in the formula where the change took place
2017-18 Budget Adoption – April 18, 2017
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Revenues: Tax Levy Year-over-Year Property Tax Levy % Increase since inception of Property Tax Levy Cap Formula
3.50% 3.00%
2.50%
1.93%
2.00%
1.50% 1.00%
0.50% 0.00% 2012-13
2013-14
2017-18 Budget Adoption – April 18, 2017
2014-15
2015-16
2016-17
2017-18
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Millions
Revenues: Tax Levy 240 220
Total Property Tax Levy $
$199,504,372
200 180 160 140 120 100 80 60 40 20 2012-13
2013-14
2017-18 Budget Adoption – April 18, 2017
2014-15
2015-16
2016-17
2017-18
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Millions
Revenues: Reserves & Fund Balance 12 USE OF RESERVES
APPROPRIATED FUND BALANCE
$10,229,866
10
8
6
4
2
2010-11
2011-12
2012-13
2017-18 Budget Adoption – April 18, 2017
2013-14
2014-15
2015-16
2016-17
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2017-18
Revenues: PILOTs 4,000,000
$3,610,515
3,500,000 3,000,000
2,500,000 2,000,000 1,500,000 1,000,000 500,000 0 2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
2016-17 actuals and 2017-18 projections are estimated
2017-18 Budget Adoption – April 18, 2017
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2017-18
Revenue: Miscellaneous Interest Income Drivers’ Education and Aquatics programs Both run as “self- sustaining” programs
Adult Education program and Misc. fees
Use of facility charges
Examples of Miscellaneous Revenues
$2.64 million
Prior year refunds (BOCES & CPSE) 2017-18 Budget Adoption – April 18, 2017
Health services and foster tuition receivables
Includes revenue generated from lease arrangements and other use of facilities by outside organizations
2017-18 Budget $ increase from 2016-17:
2017-18 Proposed Budget $248,047,565
$6,748,831
% increase from 2016-17:
2.80%
2017-18 Budget Adoption – April 18, 2017
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Budget Components EMPLOYEES: 77.8%
Salaries (53.5%)
CONTRACTED ITEMS: 19.5% BOCES (4.1%)
GENERAL ITEMS: 2.7%
Other Contractual (10.1%)
Benefits (24.3%)
Debt Service, Capital, Special Aid (5.3%)
2017-18 Budget Adoption – April 18, 2017
Equipment (0.8%)
Textbooks (0.4%)
Consumables (1.5%)
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2017-18 Budget Categories 1 Instruction
2 Undistributed 3 General Support 4 Transportation 5 Community Services 2017-18 Budget Adoption – April 18, 2017
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 education 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.
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2017-18 Expenditures Transportation 6.0%
Community Service 0.1% General Support 9.1%
Undistributed 29.6%
Instruction 55.3%
Total of $248 million 2017-18 Budget Adoption – April 18, 2017
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Budget Highlights PROVIDING EXEMPLARY PROGRAMS & SERVICES
BY BUILDING UPON OUR FOUNDATION OF EDUCATIONAL EXCELLENCE AND FISCAL STABILITY
2017-18 Budget Adoption – April 18, 2017
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Budget Highlights PROVIDING EXEMPLARY PROGRAMS & SERVICES
Project Lead the Way Expansion
Incremental Investment in Facilities
Development and Launch of New Website
Broadcast Studio Expansion
ST Math Full Roll-Out
Added Intramurals Grades 6 thru 12
Expansion of MakerSpaces Grades K thru 12
Additional Club Opportunities Grades K thru 12
Equipment Investment in Support of District Goals & Priorities
BY BUILDING UPON OUR FOUNDATION OF EDUCATIONAL EXCELLENCE AND FISCAL STABILITY 2017-18 Budget Adoption – April 18, 2017
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2017-18 Expenditures Budget Summary by Category Budget Code
Description
A1000
General Support
A2000
Instruction
A5000
Pupil Transportation
A7000
Community Service
A9000
Undistributed
2017-18 Budget Adoption – April 18, 2017
2017-18 Proposed Budget
2016-17 Adopted Budget
$22,466,775
$21,961,576
$137,174,900
$134,979,808
$14,895,351
$14,931,083
$126,405
$126,405
$73,384,134
$69,299,862
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2017-18 Expenditures “1000” Budget Codes Detail: General Support Budget Code
Description
2017-18 Proposed Budget
2016-17 Adopted Budget
A1000
Board of Education
$138,455
$136,404
A1240
Central Administration
$505,002
$509,198
A1300
Finance
$1,595,117
$1,606,005
A1400
Staff
$1,257,793
$1,116,463
A1600
Central Services
$16,992,363
$16,585,942
A1900
Special Items
$1,978,045
$2,007,564
2017-18 Budget Adoption – April 18, 2017
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2017-18 Expenditures “2000” Budget Codes Detail: Instruction Budget Code
Description
2017-18 Proposed Budget
2016-17 Adopted Budget
A2000
Instruction Administration & Improvement
$8,268,212
$8,608,936
A2100
Teaching – Regular School
$112,115,517
$109,807,346
A2300
Teaching – Special Schools
$287,500
$293,342
A2600
Instructional Technology
$5,012,021
$5,056,122
A2800
Pupil Services
$11,491,650
$11,214,062
2017-18 Budget Adoption – April 18, 2017
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2017-18 Expenditures “5000” Budget Codes Detail: Pupil Transportation Budget Code
Description
A5510
District-Owned Transportation Service
A5530
Garage Building
A5540/ 5581
Contract Transportation
2017-18 Budget Adoption – April 18, 2017
2017-18 Proposed Budget
2016-17 Adopted Budget
$4,796,181
$4,983,312
$132,854
$116,890
$9,966,316
$9,830,881
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2017-18 Expenditures “7000” Budget Codes Detail: Community Recreation Budget Code
A7140
Description
Community Recreation/ Natatorium
2017-18 Budget Adoption – April 18, 2017
2017-18 Proposed Budget
2016-17 Adopted Budget
$126,405
$126,405
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2017-18 Expenditures “9000” Budget Codes Detail: Undistributed Budget Code
Description
2017-18 Proposed Budget
2016-17 Adopted Budget
A9010
Employee Benefits
$60,365,245
$57,901,431
A9700/ A9900
TAN Interest/Transfer to Other Funds
$13,018,889
$11,398,431
2017-18 Budget Adoption – April 18, 2017
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2017-18 Three-Part Budget
2017-18 Budget Adoption – April 18, 2017
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2017-18 Three-Part Budget
2017-18 Budget Adoption – April 18, 2017
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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 $3.8 million • All “non-contingent expenses” must be removed from a contingent budget. These expenses include: Capital projects Equipment School bus purchases
2017-18 Budget Adoption – April 18, 2017
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What’s to come… Budget Adoption…
Budget Brochure
Budget Notice
As required by law, Board of Education must adopt the proposed 2017-18 budget before it can be presented to residents for a vote
Detailed budget information in a brochure format mailed to all residents of the District
A legally requisite postcard containing very basic summary budget figures mailed to all District residents
May 2, 2017 April 18, 2017
May 16, 2017
May 8, 2017 May 3, 2017
May 9, 2017
Community Outreach
Budget Hearing
Budget Vote & Election
PTA will host a 10:00 am session and a 7:30 pm session at which Central Office Administrators will present the 2017-18 budget.
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 2017-18 proposed budget
The third Tuesday in May represents the State-wide uniform vote day for school district budgets and Board of Education trustee elections
2017-18 Budget Adoption – April 18, 2017