Menands Union Free School District 2017-2018 Budget Workshop April 03, 2017

Budget Reminders We will budget from the perspective of what we know to be true in the present moment. The News is not Good

Updates Since We Last Met No on time NYS Budget Continued Movement in Special Education Placements Some Relief In Expense Based Aid and Business Office Restructuring 17-18 Insurance Rates have been released

Governor’s Budget Proposal 2016-2017 State Aid Governors Proposal Anticipate Draft 1 Anticipate Draft 2 Change In Aid to Date Foundation Aid 379,314 383,107 Boces 151,167 113,166 A E 34,250 147,416 Private Excess 25,952 41,501 Hardware & Technology 2,188 2,264 Software,Library,Text Book 30,703 31,871 Transporation 227,940 210,553 B 226,139 15,586 Building Aid 152,330 148,598 C Charter Transition 51,904   D Total 1,021,498 931,060 946,646 49,836 980,896 Decrease In State Aid 40,602 A. 16-17 Increase in BOCES Aid was due to one time chrome book purchase/Treasurer position B. 2017-2018 Transportation projection was increased C. Building Aid reduction is due the lowering on the Debt Payments D. Charter transition formula was changed, district has not had a substantial increase in charter enrollment to generate the aid E. Increase in BOCES Aid due to infrastructure upgrades

Revenue Updates Draft 1 Draft 2 2016-2017 2017-2018 Real Property Taxes 6,419,213 6,535,711 Interest/ Earnings 1,000 Commissions 1,150 Refunds Prior Year 80,000 Gifts and Donations 500 State Aid 851,472 817,894 833,480 BOCES Aid 130,704 113,166 147,416 Medicaid 12,000 7,496,039 7,561,421 7,611,257 49,836 Increase in Revenue Fund Balance 840,397 Total 8,336,436 8,401,818 8,451,654

Where we are to Date Draft 1 Draft 2 Expenses 2016-2017 2017-2018 Difference To Date Instructional Salary 2,361,579 2,501,839 2,545,368 43,529 1 Non Instructional Salary 414,627 456,706 412,504 -44,202 2 Health Buyout 98,000 89,400 Contractual 1,108,089 1,116,389 1,104,989 -11,400 4 Tuition 1,332,716 1,268,272 Tuition- Charter 129,760 130,960 Tuition-SPED 620,000 685,620 693,932 8,312 3 Boces 446,139 418,639 478,413 59,774 Benefits 1,079,736 1,109,825 1,133,035 23,210 Debt Service 409,200 401,250 Transfer Café/Special Aid 42,500 Carry Over Expense 294,090 294,091 -1 8,336,436 8,515,491 8,594,713 79,222 Revenue 7,496,039 7,561,420 7,611,257 Fund Balance 840,397 Total Revenue 8,401,817 8,451,654 Budget Gap -113,674 -143,059 1 The Increase in Instructional and the Benefit Category is due to the additional Teacher Assistant & Increase Speech from .60 to 1.00 FTE 2. Reduction in Business Office and 2 Teacher Aids ( replaced by 1 Teacher Assistant ) 3. Review of Special Education Placements 4. Increase services through BOCES is to support infrastructure needs and Special Education Placements

Major Factors Driving Spending Special Education cost and associated transportation costs Persisting ENL needs Increased enrollment at certain grade levels Expenses associated with number of students protected under the Federal McKinney Vento legislation Continued support of staff professional development Health Insurance volatility

So Where Do We Stand Now? The budget results in a gap of $143,059 Keeps current staffing levels (including unanticipated) Stays within the tax cap Allocates same fund balance as 16-17

What I Heard from the Board Exceeding the cap is not a consideration Allocating additional Fund Balance could be considered Further information and impact as they pertain to reductions was requested

A Look at Tax Cap This year “our 2%” is 1.81% 2% would yield only $11,887 more and still require a supermajority to pass Addressing the entire gap by exceeding the tax cap would be a 4.04 % impact In 2014-15 we assured our voting public we would do everything we could moving forward to avoid exceeding the tax cap.

A Look at Fund Balance 2014-15: $466,970 The Audit Committee has recommended as a goal, using $660,000 of assigned FB: 2014-15: $660,000 2015-16: $720,000 2016-17: $720,000 Though over the 4% allowable the dollar amounts are minimal: 2014-15: $466,970 2015-16: $506,496 2016-17: $473,594 Further reduction of the excess could be considered fiscally irresponsible.

Potential Budget Reductions Summer Institute 12,524 B Reducing Class Section &Embedded Staff Development 81,023 C Eliminate Title II Funded Curriculum Development 5,940 D Reductions In Non-Mandated Programs 33,771 E Reduce or Eliminate Homework Club Half 6,750 Full 13,500 F Remove Partial TA Funding From General Fund 11,073 G Eliminate Social Worker 11,448 H Reduce Sports and Clubs BY 25% 10,920 I Administrative Reduction 9,250

Recommendations Budget GAP -143,059 A Summer Institute 12,524 B Reduce Class Section/Embedded PD 81,023 F Remove Partial TA Funding From General Fund 11,073 Total 104,620 Remaining Budget GAP -38,439

Potential Budget Reductions Summer Institute 12,524 B Reducing Class Section &Embedded Staff Development 81,023 C Eliminate Title II Funded Curriculum Development 5,940 D Reductions In Non-Mandated Programs 33,771 E Reduce or Eliminate Homework Club Half 6,750 Full 13,500 F Remove Partial TA Funding From General Fund 11,073 G Eliminate Social Worker 11,448 H Reduce Sports and Clubs BY 25% 10,920 I Administrative Reduction 9,250

What we can expect at next Budget workshop… NYS Budget update and any impact. Expenditure and revenue updates. Adopt 2017-2018 Budget

Questions & Discussion Next Budget Workshop Scheduled for April 11