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DESCRIPTION
Frontier Central School District 2014-2015 BUDGET WORKSHOP Part I Board of Education Meeting Tuesday, January 21, 2014. mac2014budget120901. Introductory Statement Interim Superintendent : Paul G. Hashem. mac2014budget120902. Frontier must present the budget in 3 component parts:. - PowerPoint PPT PresentationTRANSCRIPT
Frontier Central School District
2014-2015 BUDGET WORKSHOPPart I
Board of Education MeetingTuesday, January 21, 2014
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Introductory Statement Interim Superintendent:
Paul G. Hashem
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Frontier must present the budget in 3 component parts:
1. Program component2. Capital component3. Administrative component
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Component 1-Program*
All salaries & benefits of instructional faculty
In-service training Programs for students with
disabilities Occupational Education Library & Audiovisual District Transportation
Services & Bus Garage Legal Services
Computer-assisted instruction Guidance Attendance Health Services Psychological & Social Work
Services Co-curricular activities Interscholastic Athletics Transfers to school lunch
* This list is not all inclusive, but addresses the majority of topics of the component.4
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Component 2-Capital* All Transportation, capital,
debt service and lease expenditures
Annual debt service for all facilities financed by bonds
Judgments from tax certiorari or payments or settlements of court judgments or administrative orders
Construction costs or building improvements
All expenditures associated with custodial salaries and benefits, service contracts, utilities, etc.
Maintenance, operation, and repair of school facilities
School bus purchases/leases Rental and maintenance
operations
* This list is not all inclusive, but addresses the majority of topics of the component. 5mac2014budget120905
Component 3-Administrative* All Superintendent salary and
benefits All office and administrative
salaries and benefits (including central office & building administrators)
All expenditures of the operation of the School Board
District Clerk & district meetings
Treasurer Purchasing Evaluations (APPR)
Legal services not covered in programming
Auditing Records management Public Information Services Central printing & mailing Curriculum development Supervision of all students Planning and research Data processing Personnel
* This list is not all inclusive, but addresses the majority of topics of the component.6
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Administrative Efficiency
Source: Business First 10/3/13 7
Frontier #10 of 429 !!
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Administrative Efficiency
Source: Business First 10/3/138
Frontier #10 of 429 !! Only 2.1% separates #1-#10
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Business First Rankings for WNYAdministrative Efficiency at
Frontier Central School District
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Year Rank2008-09 12009-10 12010-11 22011-12 12012-13 2
2014-2015 REVENUE BUDGET DRAFTFRONTIER CENTRAL SCHOOL DISTRICT
DRAFT PROPERTY TAX CAP CALCULATION- A
2013-14 2014-15 VARIANCE
PRIOR YEAR TAX LEVY $33,782,538 $34,969,020 $1,186,482
TAX BASE GROWTH FACTOR 1.0085 $34,069,690 1.0070 $35,213,803 $1,144,113 GROWTH FACTOR IS PROVIDED BY NYS
PLUS:PAYMENTS IN LIEU OF TAXES RECEIVABLE DURING PRIOR YEAR $602,359 $604,359 $2,000
MINUS:TAXES LEVIED FOR EXEMPTIONS DURING PRIOR YEAR $655,654 $681,784 $26,130
LOCAL SHARE OF CAPITAL, TRANSPORTATION VEHICLE DEBT
ADJUSTED PRIOR YEAR TAX LEVY $34,016,395 $35,136,378 $1,119,983
ALLOWABLE LEVY GROWTH FACTOR 1.0200 $34,696,722 1.014648 $35,651,056 $954,334 GROWTH FACTOR DETERMINED BY NYS
MINUS:PAYMENTS IN LIEU OF TAXES RECEIVABLE IN THE COMING YEAR $529,734 $616,446 $86,712
ESTIMATED PILOTS FOR 2014-2015 FISCAL YEAR
PLUS:
AVAILABLE CARRYOVER (IF ANY) $0 $0 $0
TAX LEVY LIMIT $34,166,988 $35,034,610 $867,622
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2013-14 2014-15 VARIANCE
ALLOWABLE GROWTH BEFORE EXEMPTIONS $384,450 $65,590 ($318,861)
PERCENTAGE INCREASE BEFORE EXEMPTIONS 1.1380% 0.1876% (0.9504%)
EXEMPTIONS: CAPITAL TAX
LEVY $83,480 $641,313LOCAL SHARE OF CAPITAL, TRANSPORTATION VEHICLE DEBT
ERS INCREASE $0 $0DID NOT GO ABOVE 2% SO NO EXCLUSION (20.9 % TO 20.1%)
TRS INCREASE $718,552 $0 PRESENTLY INCREASE IS ESTIMATED AT 1.50%
(16.25% TO 17.75% INCREASE OF 1.50% LESS 2% = NO EXCLUSION)
TOTAL $802,032 $641,313 ($160,719)
MAXIMUM ALLOWABLE LEVY $34,969,020 $35,675,923 $706,903
THE DISTRICT WOULD BE ABLE TO INCREASE THE LEVY BY THE AMOUNT LISTED AND NEED ONLY A FIFTY-ONE PERCENT MAJORITY $1,186,482 $706,903 ($479,579)
THE ALLOWABLE PERCENTAGE INCREASE WOULD THEN BE: 3.5121% 2.0215% (1.4906%)
2014-2015 REVENUE BUDGET DRAFT
FRONTIER CENTRAL SCHOOL DISTRICT
DRAFT PROPERTY TAX CAP CALCULATION- B
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Tax Cap Comparison – Frontier Central School District
2013-14 Actual Tax Levy
2014-15 Draft 2% Tax Levy Calculation Difference
Allowable Levy $34,969,020 $35,675,923 $706,903
Increase in Levy $1,186,482 $706,903 ($479,579)
Allowable % Increase 3.5121% 2.0215% (1.4906%)
Tax Base Growth Factor
.85% .70% (.15%)
Allowable Growth Factor
2.00% 1.4648% (.5352%)
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Draft Revenue Projections For 2014-15 Fiscal Year
2013-14 Budget
2013-14Projected
2013-14 Budget to 2013-14 Projected
2014-15 Budget DRAFT
2013-14 Projected
to 2014-15 Budget
SUMMARY OF REVENUES
Real Property Tax 34,969,020
34,976,578 7,558 35,675,923 699,345
State Aid 28,013,898 27,857,097 (156,801) 27,410,941 (446,156)
Erie County Sales Tax
5,327,750 5,333,163 5,413 5,369,429 36,266
Miscellaneous 2,293,984 2,552,208 258,224 2,349,152 (203,056)
Appropriated Fund
Balance/Reserves
2,611,075 2,611,075 0 1,250,000 (1,361,075)
Total Revenues 73,215,727 73,330,121 114,394 72,055,445 (1,274,676 )
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How much does it cost??
Then & Now
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* Estimate is statistically different from estimate for the previous year shown (p<.05).
SOURCE: Kaiser/HRET Survey of Employer-Sponsored Health Benefits, 1999-2013.
Average Annual Premiums for Single and Family Coverage, 1999-2013
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General Inflation Examples:
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EMPLOYEE SALARIES & BENEFITS
Total 2013-14 Budget : $73,215,727
Total 2013-14 Budgeted :Salaries & Benefits $56,414,668
What percentage of the total
Budget is Salaries & Benefits? 77%
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Changes in NYS Retirement Rates Over Time
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Focus Questions To Consider For Areas of Possible Reductions:
What is essential to Frontier’s District Mission?--Education of our children!! Back to Basics?
What practices/programs initiated in the past can no longer be sustained in their current format and associated costs?
What must be altered / eliminated aswe move forward?
ANY questions/comments to Board membersfrom community members or stakeholderson the 2014-15 budget should be directed to Mr. Hashem, Interim Superintendent.
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Board Member Budget WorksheetAreas Suggested For Possible Reductions
Programs:________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
Programs:_________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________
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Once we have all our Programs listed, each Board member should rank their top ten to consider for possible reductions. Please rank them in 1 – 10 order with 1 being first choice for possible reduction and so on.
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