1. BRIGHTON CENTRAL SCHOOL DISTRICT Preliminary Budget Discussion
Presented to the
Board of Education
January 31, 2017

2. Budget Development Process
Needs Assessed
Issues Identified
Plans Designed
Financial Capabilities Determined
Plans Revised /Implemented
Results Evaluated

3. Key Budget Guidelines Adopted September 13, 2016
Ensure recurring operating expenses are appropriately funded with sustaining revenue sources.
Support educational programs and services vital to successful implementation of the District mission, vision, and priorities as outlined in the Brighton Blue Print accepted by the Board of Education at its meeting on August 16, 2016:
Safety, security, and wellness
Rigorous coursework for all students
Early childhood programming
Instructional technology
Ongoing systems focused on growth
Considering the economic climate and changing student needs, the Board of Education continues to recognize the importance of prioritizing resources and evaluating opportunities for reduction/consolidation. The Board of Education will determine this amount upon review of the projected budget. All potential budget reductions/consolidations will require an academic impact analysis.
Design and implement strategies that meet our long-term goals for facilities modernization, the implementation of a full-day kindergarten program, and strategic infusion of instructional hardware.
Evaluate the resource requirements that provide all students with every opportunity to graduate from Brighton with the skills necessary to move on to college or a career and to develop their talents to their maximum potential.
Be clear and focused on well-planned resource allocations to fund programs that prepare students with the skills and attributes that will help them be successful learners, leaders, and contributors ready for college and careers.
Understand the impact of the property tax cap on long-term financial planning.
Adopted September 13, 2016

4. 2017-18 Budget Development Calendar

5. Budget Factors Factors to be Assessed Known Budget Factors
Changes in mandated student services/education plans
Student elective demands
Changes in State and Federal Aids
Foundation Aid?????
Changes in federal rules????
Urgency of space demands and the District’s ability to respond
Results of Community Input Survey and development of long-range “Blue Print”
Community support of capital plan
Increased staffing demands due to enrollment, emerging student needs, and changing standards and regulations
Greater capital demands – classroom modernization, instructional technology, program demands
Changing professional standards and expansion of instructional technology has increased demand for professional development and curriculum work
Increase in health insurance rates due to premium increase and increased number of participants
Pension relief
Allowable tax levy growth < 2% for fourth straight year

6. Tax Cap Trends
Tax cap may allow for 1.6% increase in levy. This supports a 1.1% increase in spending.

7. Property Tax Relief Credit
Beginning this year and extending through 2019, a new property tax relief credit will provide direct relief to qualifying New York State homeowners.
To qualify, homeowners must:
live in a school district that is complying with the New York State property tax cap
receive either the Basic or Enhanced STAR property tax relief, and
have an income of $275,000 or less.
Beginning in 2017, the property tax relief credit will be a percentage of a homeowner’s STAR benefit, with lower incomes receiving a higher percentage benefit.
The credit will be fully phased in as of 2019. 

8. Enrollment - K-5 Trends and Forecast

9. Elementary Class Size
Note: Model is based on Enrollment Projections. Model assumes reallocation
of faculty from FRES to CRPS to stay within class-size parameters.

10. 6-8 Trends and Forecast

11. TCMS and FRES Enrollments

12. BHS Enrollments
+ 120 Students in 2022

13. Financial Trends

14. 2017-18 Preliminary Budget (Object Summary)
+2.2%
$781,444
+4.2%
$851,704
+$47,557
+$525,244

15. 2016-17 Preliminary Budget - (Object Summary)

16. Factors Impacting Salaries
Preliminary Increase of $781,444, or 2.2%
New Positions Proposed = 7.9 FTE $428,000
TCMS enrollment +2.3 FTE
Blue Print Proposals related to Rigorous Coursework = 1.6 FTE
Blue Print Proposal related to Safety, Security, and Wellness 1.0 FTE
Development of an in-district transition program 2.0 FTE
Support for deployment of technology plan = 1.0 FTE
Continue to plan for Full Day K to avoid spike = $150,000
Contractual adjustments and breakage from retirements

17. Factors Impacting Benefits
1) Medical inflation for RASHP II consortium is 8%; >65 plans increase 10-17%
2) Increase in the number of participants on District health insurance plans
- increased number of active employees
- increase in the number of retirees
3) TRS rate to decrease and savings realized from Tier 5 & 6 in ERS
4) Workers compensation rates increased as well as District’s mod rating

18. Factors Impacting BOCES
Business functions primarily impacted by funding technology repair replacement plan and we well as transferring contractual expenses from Tech Reserve to General Fund.
Increase in K-5 enrollment is contributing to increase in general instructional services.
The number of students participating in occupational education programs has stabilized. Overall increase has driven rates down slightly.
Special education is driven by severity of the needs – enrollment relatively stable
- need to maintain appropriate provision for risk
5) Technology budget factors in increased repair cost for 1:1 initiatives.

19. Other Budget Factors

20. Factors Impacting Capital

21. State Aid Analysis

22. State Aid Analysis

23. State Aid Analysis

24. State Aid Analysis

25. Other Revenue Sources

26. Preliminary Budget and Impact on Tax Levy

27. Fund Balance and Reserve Considerations
District already using Retirement Reserve to fund 100% of ERS liability.
Reliance on Appropriated Fund Balance
$2,600,000 = 5.2% of the tax levy
Unrestricted $2,875,165
Tightening up margins diminishes ability to replenish reserves

28. Impact of Preliminary Budget on Taxes

29. Next Steps
Continue to monitor budget-to-actual projections to analyze assumptions used in preliminary budget;
Collaborate with building principals and department managers to:
Assess opportunities for efficiencies
Evaluate the impact of cost reduction strategies
Distribute budget survey to reaffirm community priorities related to budget
Continue the development of comprehensive capital plan