Wheatland-Chili Central Schools

2015-2016 Budget Development

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BUDGET HEARING

May 11, 2015

Board of Education Meeting

2015-2016 Budget Development

Timeline Date Presentation

January 12 General Support, Community Services, Transfers, and

Debt Services

January 26 General Support (Facilities) and Transportation

February 9 Instruction (Pupil Services, Special Education, BOCES)

February 23 Instruction (Elementary, Secondary, Sports, Co-

Curricular, Technology) and Employee Benefits

March 9 Review 2015-2016 Base Budget

March 23 Review 2015-2016 Base Budget

April 13 Adoption of Proposed Budget

May 11 Budget Hearing and Meet the Candidate Night

May 19 Budget Vote

June 16 Statewide Budget Revote Day

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District Objectives

• Build a 2015-2016 budget that: – Supports Board of Education goals

– Preserves District assets

– Is fiscally responsible, reasonable, and balanced

• Build the 2015-2016 budget with future

budgets in mind: – Assess dependence on appropriated fund balance

– Thorough analysis of five-year plan for use of

reserves

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District’s Strategic Focus

• To provide academic excellence, which empowers all

individuals to become motivated learners.

• To provide and maintain systems to support open

communications with all stakeholders (Communication

and Parent Involvement).

• To provide a competitive educational program that is

sustainable for the community (Fiscal Accountability).

• To provide systems necessary for a clean, safe, and

healthy environment to support the educational program

(Operations).

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Board of Education Priorities

• Encourage all students to do better.

• Improve communications and customer service.

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2015-2016 Budget: By the

Numbers

• Proposed budget increase of 4.23% over the current year’s

budget

– $16,680,175 in 2014-2015 to $17,384,949 in 2015-2016 • Includes approximately $250,000 for out-of-district special education costs

(offset by excess cost aid) and $150,000 for debt services related to capital

project (offset by capital aid) representing 2.4% of budget increase

• Overall increase of 7.5% in state and federal aid

– Increase of 0.37% in foundation aid

– Increase of 6.43% in state and federal aid excluding building aid

• Full value tax rate is projected to increase approximately

3.04%

• Tax levy increase of 3.00% compared to 3.41% tax levy limit

after exclusions

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8,864,458 9,130,392

5,365,354 5,710,523

999,648

1,133,858 853,628

845,176 200,000

225,000

70,471

-

-

15,000

326,616

325,000

500,000

2,500,000

4,500,000

6,500,000

8,500,000

10,500,000

12,500,000

14,500,000

16,500,000

2014-15 2015-16

Re

ven

ue

Budget Year

Appropriated FundBalance

Other Reserve

Debt Service Reserve

ERS Reserve/Other

All other Revenues

Building Aid

State/Federal Aids

Tax Levy, including STAR

$16,680,175

3.00% Increase

6.43% increase in State/Federal Aid

(excluding Building Aid)

$17,384,949

$6,844,381 $6,365,002

Wheatland-Chili Central School District

2014-15 vs. 2015-16 Revenue

Three-Part Budget Component

2014-2015

Adopted

% of

Budget

2015-2016

Proposed

% of

Budget

Program Instructional, co-curricular,

and athletic programs;

counseling and health

services; and pupil

transportation

$12,251,029 73.45% $12,685,976 72.97%

Administrative Board of Education costs,

central and school

administration, finance

(including tax collection,

purchasing, legal and

auditing expenses),

curriculum development, and

BOCES administrative

expenses

$1,793,725 10.75% $1,908,976 10.98%

Capital Building and equipment

repairs, custodial and

maintenance supplies,

utilities, and debt service

$2,635,421 15.80% $2,789,997 16.05%

Total $16,680,175 100% $17,384,949 100%

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Three-Part Budget

72.97%

10.98%

16.05%

Program

Administrative

Capital

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8,864,458 9,130,392 9,404,303 9,686,433

5,365,354 5,710,523

5,796,181 5,883,124

999,648

1,133,858 1,150,843

1,150,843 853,628

845,176 853,628

862,164

200,000

225,000

100,000 75,000

70,471

- -

-

- 15,000

326,616

325,000 244,454

229,963

-

Budget Year

476,078

771,256

3,000,000

5,000,000

7,000,000

9,000,000

11,000,000

13,000,000

15,000,000

17,000,000

19,000,000

2014-15 2015-16 2016-17 2017-18

Delta - Revenue &Expense

Appropriated FundBalance

Other Reserve

Debt Service Reserve

ERS Reserve/Other

All other Revenues

Building Aid

State/Federal Aids

Tax Levy, including STAR

$16,680,175 $17,384,949

$18,025,487 $18,658,783

+0.41% incr

+4.23% incr

+3.47% incr

+3.51% incr

3.00% Chg

3.00% Chg

3.00% Chg

3.00% Chg

What will we support in this

budget?

• All program requirements are met

• Electives are offered with appropriate enrollment

(Art, Business, Technology, Band, and Chorus)

• Sports opportunities with appropriate enrollment

• Extra-classroom clubs with appropriate

enrollment

• High school summer school opportunities

• Drivers’ education

• Olweus bullying prevention program

• Elementary science enrichment

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• Middle/High faculty (41.3 FTE) – 0.8 FTE

Reduction

• Special Education: 0.6 FTE

• Psychologist: 0.4 FTE

• Offset by increase in Athletic Director: 0.2 FTE

• K-12 Paraprofessionals (29.5 FTE): 3.5 FTE (3.0

FTE through attrition/retirement)

• MS/HS: 1.5 FTE

• TJC: 2.0 FTE (offset by 0.2 FTE increase in librarian

staffing)

How did we balance

expenses with revenues?

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• Retirements

• Line-by-line reductions in operational budgets

• Purchase of instructional services through

Monroe #2 BOCES

How did we balance

expenses with revenues?

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Tax Rate History

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$21

$22

$23

$24

$25

2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016

$24.12

$22.35

$22.22

$22.37

$22.97 $23.02

$23.39

$24.10

Full Value Tax Rates

Es

tima

te

Impact on Homeowners

Per Year Per Month

Increase on tax bill (full value on $100,000) $71.27 $5.94

Increase on tax bill (full value with STAR on $100,000) $49.89 $4.16

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• Proposition #1 – 2015-2016 School Budget in the

amount of $17,384,949

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• Proposition #2 – School

Transportation and

Grounds Equipment

Reserve Fund – Purchase of one 66-passenger

bus and two 28-passenger

buses and one wide-area

tractor/mower, at a total cost not

to exceed $305,000

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• Proposition #3 – School

Equipment Reserve Fund – Purchase of replacement

musical instruments and other

items to support instruction, at

a total cost not to exceed $15,000

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What happens with a contingency

budget?

There are updated rules for contingency

budgets as of 2012-2013:

• If the budget is defeated, School Board may put

up the same or a revised budget for a second

vote.

• If the voters reject the budget twice, the Board

will adopt a contingency budget.

• With a contingency budget, we would have a 0%

tax levy.

• This would mean an additional budget

reduction of $265,934.

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Candidates for Board of

Education – Vote for Two

• Two candidates for two, three-year

terms

• James Musshafen

• Tiffany Passmore

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The School District strengthens our

entire community by delivering

educational excellence that prepares

our students for successful futures.

ANNUAL BUDGET VOTE

May 19, 2015

7:00 a.m. – 9:00 p.m.

Middle/High School Gym

940 North Road, Scottsville, NY

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