1. Menands Union Free School District
Budget Workshop
April 03, 2017

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

3. 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

4. Governor’s Budget Proposal
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 Increase in BOCES Aid was due to one time chrome book purchase/Treasurer position
B 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

5. 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

6. 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

7. 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

8. 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

9. 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

10. 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 we assured our voting public we would do everything we could moving forward to avoid exceeding the tax cap.

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

12. 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

13. 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

14. 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

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

16. Questions & Discussion
Next Budget Workshop Scheduled for April 11