Wheatland-Chili Central Schools

2015-2016 Budget Development

2015-2016

Proposed Draft Budget

April 13, 2015 Board of

Education Meeting

1

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

2

Board of Education Priorities

• Encourage all students to do better.

• Improve communications and customer service.

3

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).

4

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

5

What is the Impact of the Governor’s

Proposal on Our Revenue for 2015-2016?

6

0.37%

Increase in

Foundation

Aid

GEA after

restoration

is at

$420,206

State/Federal

Aid Increase

from 2014-

2015 to 2015-

2016 = 7.5%

State Aid Category

2014-2015

STATE

APPROVED

BUDGET

3/28/14

2015-2016

STATE

APPROVED

BUDGET

3/31/15

Differences

(3/28/2014 to

3/31/15)

Foundation Aid 4,031,092 4,046,007 14,915

High Tax Aid 181,923 181,923 0

Transportation Aid 669,278 584,2042 (85,074)

Building Aid 999,641 1,133,858 134,217

Excess Cost Aid 51,245 49,666 (1,579)

Private Excess Cost Aid 114,438 112,686 (1,752)

BOCES Aid1 667,2171 780,9393 113,722

Hardware & Technology Aid 10,494 10,251 (243) Textbook, Software, Library Mat

Aid 54,364 54,475 111

Gap Elimination Adjustment (838,673) (678,257) 160,416

GAP Restoration 160,416 258,051 97,635

Published Aid (with

annotated adjustments) 6,101,435 6,533,803 432,368

Other Aids / Adjustments

State Medicaid 21,000 20,000 (1,000)

DEDUCTION FOR certain students (40,511) (40,000) 511

Urban Suburban Program 258,078 310,578 52,500

TOTAL STATE AID 6,340,002 6,824,381 484,379

Federal Medicaid 25,000 20,000 (5,000)

TOTAL STATE AND

FEDERAL AID 6,365,002 6,844,381 479,379

1 Utilize actual BOCES Aid amount from state aid projections due to trends.

2 Transportation Aid is calculated at 91% of 3/31/15 state aid run ($641,982) based on three-year expense trends.

3 BOCES Aid is calculated at 82.5% of 3/31/15 state aid run ($946,593) based on three-year expense trends.

7

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 FundBalanceOther Reserve

Debt Service Reserve

ERS Reserve/Other

All other Revenues

Building Aid

State/Federal Aids

$16,680,175

4.23% in Budget

6.43% increase in State/Federal Aid

$17,384,949

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

Wheatland-Chili Central School District

2014-15 vs. 2015-16 Revenue

8

Budget Views

• Areas of Expenditure

• Budget View by Function Codes

(general types of expenses)

• Three-Part Budget

• Summary View of Budget as

Required by SED Regulations

Areas of Expenditure (function

codes)

9

Expenditure codes are arranged by functional unit and object of expenditure. The

term function refers to the primary classification and description as to purpose

(what was the purpose of the expenditure). The first four digits identify the

function:

• 1000 – 1999 General Support

• 2000 – 2999 Instruction

• 5000 – 5999 Transportation

• 6000 – 8999 Community Service

• 9000 – 9099 Employee Benefits

• 9700 – 9799 Debt Service

• 9900 – 9999 Interfund Transfers

Each function is further subdivided to better classify the expenditure. For

example, expenditure code 1325 in the General Support function identifies the

Treasurer’s Office within the financial office of the school district.

40

10

2015-16 PROPOSED BUDGET

Summary of Appropriation (By Function)

Actual Expenditures

Adopted Budget

Adjusted Budget

Proposed Budget

Adopted vs. Proposed

Budget Variance

2013-14

2014-15

2014-15*

2015-16

Budget Variance

Amount %

General Support $ 1,774,234 $ 1,945,244 $ 1,967,781 $ 2,008,210 62,966 3.24%

Instruction 8,105,851 8,022,716 8,073,006 8,432,225 409,509 5.10%

Pupil Transportation 787,097 788,815 795,776 815,092 26,277 3.33%

Employee Benefits 3,765,658 4,656,250 4,656,250 4,715,000 58,750 1.26%

Community Services, Transfers, and Debt Services

Community Service - 1,150 1,150 1,150 - 0.00%

Debt Service/Transfers to Debt Service 1,159,735 1,233,350 1,233,350 1,379,897 146,547 11.88%

Transfers to Capital/Capital Reserve Fund - - - - - 0.00%

Transfer to Special Aid Fund 33,140 32,650 32,650 33,375 725 2.22%

TOTAL $ 15,625,715 $ 16,680,175 $ 16,759,963 $ 17,384,949 $ 704,774 4.23%

*2014-15 Adjusted Budget increase is attributable to the $79,788 carryover encumbrances from the 2013-14 fiscal year.

11

1,945,244 2,008,210

8,022,716 8,432,225

788,815

815,092 1,150

1,150

4,656,250

4,715,000

835,000

900,985 289,390

369,952

108,960

108,960

32,650

33,375

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

Transfer to Other Funds

Debt Service EPC

Debt Service (Int)

Debt Service (Prin)

Employee Benefits

Community Service

Pupil Transportation

Instruction

General Support

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

4.23% in Budget

1.26% Benefits

5.1% Instruction

Budget Year

Exp

en

se

Wheatland-Chili Central School District

2014-15 vs. 2015-16 Projected Expense

40

Summary by Function

12

General Support

11.55%

Instruction

48.50%

Pupil Transportation

4.69%

Employee Benefits

27.12%

Community Services,

Transfers, and Debt Services

8.14%

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%

13

Three-Part Budget

72.97%

10.98%

16.05%

Program

Administrative

Capital

14

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

15

• 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?

16

• Retirements

• Line-by-line reductions in operational budgets

• Purchase of instructional services through

Monroe #2 BOCES

How did we balance

expenses with revenues?

17

Class Size Considerations: K-6

Grade Actual

Enrollment

2014-2015

(Updated

2.18.15)

Actual

No. of

Sections

2014-2015

Projected

Enrollment

2015-2016

(Updated

4.1.15)

No. of Sections

2015-2016

(Based on

Below Targets)

K 45+1=46 3 51 (Est.) 3

1 55+1=56 3 45+1=46 2.6

2 47+3=50 2.6 55+1=56+1=57 3

3 56+2-58 3 47+3=50 2.6 / 3

4 36 2 56+2-58+1=59 3

5 43+1=44 2 36 2

6 49-4=45 2 43+1=44 2

TOTAL 17.6 18.2/18.6

18

K: Under 18 Students/Class

1-3: Under 18 Students/Class in Math and ELA; under 25 Students/Class

4-8: Under 26 Students/Class

Class Size Considerations: 7-12

Grade Actual

Enrollment

2014-2015

(Updated

2.18.15)

Actual

No. of

Sections

2014-2015

Projected

Enrollment

2015-2016

(Updated

4.1.15)

No. of Sections

2015-2016

(Based on

Below Targets)

7 58-1=57 3 49-4=45+2=47 2

8 49 2 58-1=57+1=58 3

9 52+5=57 2 49 2

10 50+1=51 2 52+5=57-1=56 3

11 61-4=57 3 50+1=51 2

12 59 3 61-4=57-2=55 3

TOTAL 15 15

19

9-12: No fewer than 10 Students/electives (based on program requirements) or

more than 27 Students/core courses

20

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 &ExpenseAppropriated FundBalanceOther Reserve

Debt Service Reserve

ERS Reserve/Other

All other Revenues

Building Aid

$16,680,175 $17,384,959

$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

Wheatland-Chili Central School District

Four-Year Budget Analysis

Tax Rate History

21

$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

22

23

2015-2016 BUDGET

DEVELOPMENT PROCESS

24

May 11, 2015

• Budget Hearing and Meet the

Candidate Night