Frontier Central School District Public Budget Hearing May 3, 2016 Educating every child…..the whole child….. 2016-2017 Budget Hearing Frontier Central School District Public Budget Hearing May 3, 2016

Board Budget Goals Focus on student achievement Include public and district stakeholders in the development of the budget Reflect long term financial and facilities planning Implement reserve planning Principal narratives District stakeholders Financial planning with increasing use of BOCES services to generate more aid. Facilities planning by capital reserve

Increase over prior year 2016-17 Expenditure Budget Proposed Budget $78,601,595 Increase over prior year $1,569,256 (2.04%)

Expenditures – Program 2016-17 Expenditure Budget

Expenditures – Capital 2016-17 Expenditure Budget

Expenditures – Administrative 2016-17 Expenditure Budget

Proposed Personnel Changes 9.3 net positions added 2.5 elementary teachers 2.4 middle school teachers -.5 teacher aide reduction -.6 nurse reduction (private school needs) 2.0 teachers for suspension program offset by BOCES costs 2.0 teachers TBD based on enrollment 1.0 social worker supported by Medicaid reimbursements .5 speech teacher previously covered by grant

EQUIPMENT REPLACEMENT PLANS Long-term replacement cycles reestablished for equipment in all departments Technology: computers, printers, copiers Instructional: instruments, science labs Athletic equipment Facilities maintenance equipment Buses

(10 year replacement rotation) 2016-2017 BUS PURCHASES Fleet = 85 buses (10 year replacement rotation) Purchase 7 new 65 passenger buses Purchase 2 new 36 passenger wheelchair buses Trade 9 buses Total purchase price $1,023,605 Net cost of vehicles $974,105 Total trade-ins $49,500

Maintenance of Facilities CAPITAL OUTLAY PROJECT Continue to address facilities needs with annual $100,000 Capital Outlay Projects 2016-17 project includes removal and replacement of existing deteriorating doors and associated hardware at Cloverbank Elementary School No debt will be needed to fund this project The District would receive approximately $76,000 in state aid in the year following the project

Maintenance of Facilities LONG-TERM CAPITAL PROJECT PLAN Complete final phase of the project approved by voters in May, 2011 during 2016-17 Planning for a capital project in 2017-18 focused on technology infrastructure and funded primarily by NYS Smart Schools Bond Act Using data from the Building Condition Survey to develop a timeline for addressing future facilities needs

ESTABLISH A CAPITAL RESERVE Maintenance of Facilities ESTABLISH A CAPITAL RESERVE The District is proposing the establishment of a capital reserve account which would allow the District to set aside funds as they become available for the purpose of funding capital projects. This method allows for less debt needed to fund future projects. Voters would have an opportunity to decide on the use of these funds through a future capital project vote. Maximum amount that can be put in the fund is $6,000,000 over 10 years

REVENUE 2016-17 Revenue Budget

State Aid: Overall state aid increase of $1.5M, or 4.7%, for 2016-17 Gap Elimination Adjustment (GEA) Established by NYS in 2010-11 to close the state budget gap Fully eliminated in 2016-17 – thank you to those who advocated for Frontier CSD!! Lost aid since 2010 due to GEA $25,401,264 Foundation Aid increase of $136,205 (.6%) Expense driven aids estimated increase of $49,000 2016-17 Revenue Budget

Tax Levy: Increase of $812,319, or 2.2% Taxpayers will be eligible for $185 state rebate because we are within the tax cap Frontier maintains one of the lowest tax rates in Erie County 2016-17 Revenue Budget

Tax Rate 2017 tax increase $30 2015-16 Actual 2016-17 Budget $ Change Tax Rate/$1000 Assessed Value $26.43 $26.73 $.30 1.1% Tax rate is based on Hamburg preliminary assessed valuation Example: Hamburg home with assessed value of $100,000 2017 tax increase $30 This amount is lower if you receive a basic or enhanced STAR exemption This increase will be more than covered by the anticipated 2016 NYS tax rebate check of $185 per qualified homeowner.

Fund Balance & Reserves: Appropriate $632,650 of fund balance and $171,000 from reserves to achieve a balanced budget Use of fund balance would only be needed if there are unavoidable expenses in excess of estimated spending 2016-17 Revenue Budget

ASSUMPTIONS State Aid increase is 4.7%, 2%, 2% in 2016-2019 Property Tax increase is 2.2%, 1%, 2% in 2016-2019 Sales tax revenue decrease in 2016-17 then 1.8% increase per year Other revenue increases 1.5% per year Health insurance increases 1.1%, 5%, 5% per year ERS & TRS no change in rate for 2017-2019 Wages increase 1.5% for all employees All other expenses increase 1.5% per year

Budget Vote May 17, 2016 Hamburg Senior Community Center CHICKEN BARBEQUE 3:00 To 7:00 Hosted by the Frontier Sophomore & Junior Classes Budget Vote May 17, 2016 Hamburg Senior Community Center 7:00 am to 9:00 pm