HALF HOLLOW HILLS SCHOOL DISTRICT of Huntington and Babylon
Board of Education Meeting April 20, 2015 Adoption of the 2015-16 Proposed Budget
2015-16 Proposed Budget Revenues
Next Steps
Expenditures
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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2015-16 Proposed Budget Revenues
Next Steps
Expenditures
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Revenues
Revenue Overview Next Steps
• 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 3.71%
PILOTs and Miscellaneous * 2.28%
State Aid 12.15%
Property Tax Levy 81.86%
* "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 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
Revenue Highlights Next Steps
Expenditures
• Property Tax Levy Adhering to the Property Tax Levy “Cap” Legislation NOT “piercing the cap” (thereby “simple majority” approval of budget is needed) 2.34% increase from 2014-15 Total Property Tax Levy: $195,369,595
• State Aid Increase of $2,122,269 from the State’s projection of total aid to be received by the District for 2014-15 Total anticipated State Aid: $28,999,697
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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The Newsday total aid figure for HHH does not take into account the automatic State Aid chargeback for the education of certain students, but it should
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
Universal Pre-K
The Newsday total aid figure for every school district excludes building aid, but it shouldn’t since it is a critical portion of the total aid package
State Aid Charge-Back
Building Aid
State Aid – What Newsday Reports The Newsday total aid figure for HHH includes the Universal Pre-Kindergarten funding, but it shouldn’t because this is a special purpose grant
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State Aid – What Newsday Reports What Newsday reported for HHH
$25,015,228
Adjust for Building Aid
plus $4,753,859
Adjust for automatic State Aid Charge-Back
minus $180,645
Adjust for Universal PreKindergarten grant
minus $588,745
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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State Aid – By Category 2014-15 2015-16
19,000,000 17,000,000
(1,000,000)
Foundation
High Tax
Categorical
Transportation
Building
(3,000,000) (5,000,000) The State Aid figures above do not include an automatic aid deduction of approximately $180,000 which represents the local share of educating certain students.
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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(2,447,008)
(3,900,040)
Special Ed
4,714,082 4,753,859
BOCES
1,000,000
3,107,034 3,391,315
3,000,000
800,310 778,016
5,000,000
1,388,091 1,412,196
7,000,000
1,260,032 1,504,919
9,000,000
Expense Driven Aids
1,355,779
11,000,000
1,355,779
13,000,000
18,351,340 18,431,266
15,000,000
Gap Elim Adj (GEA)
Revenues
Revenue Highlights Next Steps
• Appropriated Fund Balance and Use of Reserves Planned and purposeful reduction from current levels Total anticipated to be utilized = $8,856,467 Use of Reserves: $4,250,000 Appropriated Fund Balance: $4,606,467
• PILOTs and Miscellaneous Revenue Increase of approximately $150,000 from 2014-15 Total PILOTs and Miscellaneous Revenue: $5,432,342
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
Revenue Summary Next Steps
Revenue Category Property Tax Levy State Aid Fund Balance/Reserves PILOTs "Miscellaneous" *
$ $ $ $ $
2014-15 Budgeted 190,898,714 27,314,471 10,717,822 3,415,888 1,869,954
TOTAL REVENUE
$
234,216,849
Year-over-Year % change within category 2.34% 6.17% -17.37% -4.90% 16.79%
2015-16
$ $ $ $ $
Projected 195,369,595 28,999,697 8,856,467 3,248,342 2,184,000
$
238,658,101
$ difference $ 4,470,881 $ 1,685,226 $ (1,861,355) $ (167,546) $ 314,046
* "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 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
Expenditures
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2015-16 Proposed Budget Revenues
Next Steps
Expenditures
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Revenues
2015-16 Expenditures Next Steps
$ increase from 2014-15:
HHH 2015-16 Proposed Expenditures $238,658,101
$4,441,252
% increase from 2014-15:
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
1.90%
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Expenditures
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget 13 Next Steps
2015-16 est
2014-15
2013-14
11%
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
Revenues
History of Budget Increases Expenditures
10%
9%
8%
7%
6%
5%
4%
3%
2%
1%
0%
Revenues
2015-16 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
Next Steps
Expenditures
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
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Revenues
2015-16 Expenditures Next Steps
General Support, 20,831,234 , 8.73% Community Service 120,405 0.05%
Undistributed, 70,452,271 , 29.52%
Instruction 132,793,146 55.64%
Transportation 14,461,045 6.06% April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
2015-16 Expenditures Next Steps
Budget Code
Description
A1000
General Support
A2000
Instruction
A5000
Pupil Transportation
A7000
Community Service
A9000
Undistributed
2015-16 Proposed Budget
2014-15 Adopted Budget
Expenditures
2013-14 Actual Expenditures
$20,831,234
$20,082,139
$18,339,235
$132,793,146
$125,441,845
$120,707,840
$14,461,045
$14,148,841
$12,542,467
$120,405
$120,405
$109,978
70,452,271
$74,423,620
$65,048,923
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Revenues
2015-16 Expenditures Next Steps
Expenditures
“A1000” Budget Codes Detail: General Support Budget Code
Description
2015-16 Proposed Budget
2014-15 Adopted Budget
2013-14 Actual Expenditures
A1000
Board of Education
$134,761
$135,237
$114,616
A1240
Central Administration
$501,277
$491,067
$488,034
A1300
Finance
$1,605,727
$1,592,476
$1,531,193
A1400
Staff
$1,165,800
$1,183,168
$1,103,501
A1600
Central Services
$15,413,631
$14,686,971
$13,232,662
A1900
Special Items
$2,010,038
$1,993,220
$1,869,230
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Revenues
2015-16 Expenditures Next Steps
Expenditures
“A2000” Budget Codes Detail: Instruction Budget Code
Description
A2000
Instruction Administration & Improvement
A2100
2015-16 Proposed Budget
2014-15 Adopted Budget
2013-14 Actual Expenditures
$8,315,529
$8,138,897
$8,168,009
Teaching – Regular School
$106,941,878
$102,343,053
$98,066,866
A2300
Teaching – Special Schools
$268,342
$284,842
$242,363
A2600
Instructional Technology
$6,304,764
$4,277,759
$4,077,880
A2800
Pupil Services
$10,962,633
$10,397,294
$10,152,722
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Revenues
2015-16 Expenditures Next Steps
Expenditures
“A5000” Budget Codes Detail: Pupil Transportation Budget Code
Description
A5510
District-Owned Transportation Service
A5530
Garage Building
A5540
Contract Transportation
2015-16 Proposed Budget
2014-15 Adopted Budget
2013-14 Actual Expenditures
$5,002,669
$4,952,333
$4,186,613
$118,419
$125,397
$146,168
$9,339,957
$9,071,111
$8,209,686
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Revenues
2015-16 Expenditures Next Steps
Expenditures
“A7000” Budget Codes Detail: Community Recreation Budget Code
A7140
Description
Community Recreation/ Natatorium
2015-16 Proposed Budget
$120,405
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
2014-15 Adopted Budget
$120,405
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2013-14 Actual Expenditures
$109,978
Revenues
2015-16 Expenditures Next Steps
Expenditures
“A9000” Budget Codes Detail: Undistributed Budget Code
Description
2015-16 Proposed Budget
2014-15 Adopted Budget
2013-14 Actual Expenditures
A9010
Employee Benefits
$59,523,991
$62,906,828
$55,009,886
A9700/ A9900
TAN Interest/Transfer to Other Funds
$10,928,280
$11,516,792
$10,039,037
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2015-16 Three-Part Budget
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2015-16 Three-Part Budget
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Revenues
Proposed Budget Next Steps
• 2015-16 Proposed Budget accomplishes the following:
Restoration of some prior year reductions
Existing instructional programs and services
Curriculum updates, Enhanced services, and Operational efficiencies
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Expenditures
Revenues
Restorations Next Steps
• 2015-16 Proposed Budget includes restorations of reductions made in prior year budgets: Elementary health teacher (1.0 FTE) Elementary clubs Reading specialists for Academic Intervention Services support (2.0 FTE) Teacher professional development “FTE” refers to “Full Time Equivalent”
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Expenditures
Revenues
Curriculum Updates Next Steps
• 2015-16 Proposed Budget includes enhancements and updates to curriculum: Mathematics: Computer programming sequence Fine Arts course and curriculum updates: Digital design and digital game design courses Filmmaking Photography Stagecraft/Lighting Clubs @ High Schools April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
Curriculum Updates Next Steps
• 2015-16 Proposed Budget includes enhancements and updates to curriculum: Physical Education: introduction of multiple activity strands: Individual (tennis, yoga, dance, badminton, etc.) Group (flag football, wiffle ball, etc.) Outdoor education (mountain biking, fishing, orienteering, etc.)
Social Studies: curriculum, strategy and skill development in support of new standards April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
Student Programs & Services Next Steps
Expenditures
• 2015-16 Proposed Budget includes enhancements to existing student services and programs: ELA reading initiative: MyON online personalized digital library literacy program STEM/Lego Engineering Clubs @ Middle Schools Elementary after-school support program for at-risk students to further close the achievement gap April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Revenues
Student Programs & Services Next Steps
Expenditures
• 2015-16 Proposed Budget includes enhancements to existing student services and programs: Technology professional development to ensure new technology is fully integrated with teachers and students At secondary level, provide for 21st century study spaces for students to utilize technology and work collaboratively Cheerleading start-up program costs April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Revenues
Meeting Mandates Next Steps
Expenditures
• English Language Learners (ELL)/English as a New Language (ENL) mandates Education Law §3204 and Part 154 of Commissioner’s Regulations set forth standards for educational services which must be provided to ELL/ENL students in NYS ELL/ENL students have a right to have a “meaningful opportunity to participate in the educational program” “Equal access”
To meet the mandates, the 2015-16 Proposed Budget includes funding for up to six additional ELL/ENL teachers April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Revenues
Operational Efficiencies Next Steps
• 2015-16 Proposed Budget includes programs to create enhanced operational efficiencies: Automated substitute calling service Automated timekeeping and attendance system
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
Equipment Next Steps
• 2015-16 Proposed Budget includes $4 million in equipment, including these highlighted items: Reinvestment in instructional technology Continuation of “refresh” cycles for existing computers Additional computers district-wide to enable teachers to proactively plan for technology integration into lessons
Planetarium digital projection system Upgrade to aging district-wide telephone and public address (PA) communications systems
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Expenditures
Revenues
Equipment Next Steps
• 2015-16 Proposed Budget includes $4 million in equipment, including these highlighted items: Facilities Multi-function grounds tractor Replacement mail van
Security/Residency/Truancy Patrol sedan
Security Camera/digital recorder upgrades & additions
Transportation Three new buses April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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Expenditures
Revenues
2015-16 Capital Projects
1
High School West Tennis Courts
2
High School West Auditorium Partition Doors
3
High School East Chiller and Cooling Tower
April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
Projected “Transfer to Capital” budget line of $1.4 million
Next Steps
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Expenditures
Revenues
Contingent Budget • When does a Contingent Budget exist?
Next Steps
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 • When are Contingent Budgets voted on? The Statewide uniform revote date is the third Tuesday in June
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Expenditures
Revenues
Contingent Budget Next Steps
Expenditures
• Under a Contingent Budget, the total budget reduction needed would be $4,470,881 • All “non-contingent expenses” must be removed from a contingent budget. These expenses include:
Capital projects Most equipment Certain student supplies School bus purchases
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2015-16 Proposed Budget Revenues
Next Steps
Expenditures
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Next Steps • Week of May 4th : Budget Brochure mailed to each resident • May 5th – May 15th : Budget presentations to community via building-level PTAs • May 11th : Legally required Budget Hearing • May 13th : Mailing of legally required postcard “Budget Notice” • May 19th : Budget vote and Board of Education trustee election April 20, 2015 Board Meeting – Adoption of 2015-16 Proposed Budget
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