1. 2018-19 Budget Development March 27, 2018

2. 2018-19 Budget Development Board Goal:
Create and oversee a fiscally responsible budget that upholds the mission and values of the school community.
District Goal:
Provide detailed financial information related to audit, reserve funding, and budget development that allows for the development of an appropriate budget for the school year that supports the Williamsville Central School District’s education programs.

3. 2018-19 Budget Development goals
Prioritize instructional needs and support quality educational programming for all students.
Remain committed to fiscal responsibility and accountability.
Comply with all New York State tax cap requirements.

4. BUDGET REDUCTIONS/SAVINGS
: Budget Reductions/Increased Efficiencies
Program eliminations – MS Keyboarding, IDEAS, GED
Program cutbacks – LOTE, FACS, BOCES
Increased class sizes
Staff reductions
Reduced Team Leaders
Reduced Teacher Aides
Equipment and supply cuts
Restructured Summer School Program and Facilities Department
District-wide energy efficiency savings
HR Savings – health care, retirement system payments, salary (attrition)
TOTAL: ($15,054,129)

5. 2018-2019 Preliminary Budget PROGRAM CONTINUATION
Contractual & Mandated Obligations
Employee Salaries
$3,600,000
BOCES Services
$ 117,000
Social Security
$ 200,000
Health Insurance
$ 750,000
Exceptional Education & Student Services
$ 505,000
Student Transportation
$ 250,000
Total
$5,422,000

6. 2018-2019 Preliminary Budget PROGRAM SUPPORT CONSIDERATIONS
Instruction
Add one Instructional Coaching position
Enhance Academic Intervention Services
$ 85,000
$ 80,000
Administration
Implement changes to enhance administrative makeup at ES/HS levels
$210,000
District-Wide
Increase Professional Development
$100,000
Total expense increase for program supports
$475,000

7. EXPENSE BUDGET FACTORS
Preliminary Budget
EXPENSE BUDGET FACTORS
Base Budget
$186,135,210
Program Continuation
5,422,000
Program Support Items
475,000
Preliminary Budget
$192,032,210

8. Revenue BUDGET FACTORS
Preliminary Budget
Revenue BUDGET FACTORS
Base Budget
$186,135,210
State Aid Increase (est.)
1,600,000
Tax Levy Increase*
2,697,000
Sales Tax Increase
50,000
Preliminary Revenue Budget
$190,482,210
*% Tax Levy Increase
2.24%
(Below NYS tax cap)

9. Preliminary Budget summary
Revenue Budget
$190,482,210
Expense Budget*
$192,032,210
Budget Deficit
($1,550,000)

10. 2018-2019 Preliminary Budget ANTICIPATED Expense Reductions
Human Resources
Salary savings due to teacher retirements, combined with savings from prior year’s retirement incentive.
$1,550,000

11. $190,482,210 Estimated Budget Increase: $4,347,000 or 2.34%
PRELIMINARY BUDGET:
$190,482,210
Estimated Budget Increase: $4,347,000 or 2.34%
Estimated Tax Levy Increase: % (Below NYS Tax Cap)
Estimated Tax Rate Increase:
2.24%
Budget Development Preliminary Budget Summary

12. Town of Amherst Assessed Value
Preliminary Budget
Town of Amherst Assessed Value
STAR Subsidy
Tax Increase
$150,000
Basic
$43.43
Enhanced
$29.96

13. 2018-2019 Preliminary Budget TAX RATE/LEVY CHANGES
YEAR
TAX RATE
TAX LEVY
BUDGET
2.74%
*3.89%
3.32%
0.61%
*2.61%
2.33%
0.88%
*2.24%
2.44%
0.74%
*1.13%
2.70%
-12.64%**
*2.67%
1.70%
(Est.)
2.24%
2.34%
*Tax levy at or BELOW tax cap
Every year since tax cap was implemented
**Town of Amherst tax rate reduction due to 2017 town-wide reassessment program.

14. 2018-2019 Preliminary Budget What does the budget accomplish?
MAINTAINS current level of academic and extracurricular programming.
Tax levy increase is below the state-imposed cap.
Adds instructional support for students.
Academic Intervention Services
Supports increased professional development for teachers and adds an Instructional Coach.
Strengthens administrative support at elementary and high schools.

15. 2018-2019 Preliminary Budget more state aid?? Focus on school safety
Possible Safety & Security Enhancements:
School Resource Officer(s)
Increase SLO coverage
K-12 Behavioral Specialist
Additional Mental Health Staff
Director of Security

16. Timeline 2018-2019 BUDGET DEVELOPMENT Jan. 9 – Board Meeting
Program Continuation Report
Required Expenses
Jan. 9 – Board Meeting
Tax Cap Review
Preliminary Revenue Outlook
Budget Reduction Options
Feb. 13 – Budget Work Session
Preliminary Budget Presentation
Consider Proposition Resolutions
Mar. 13 – Board Meeting & Budget Forum
Review Preliminary Budget
Discuss Budget Reduction Items, as needed
Adopt Proposition Resolutions
Mar. 27 – Budget Work Session
Adopt Proposed Budget
April 10 – Board Meeting
Annual Budget Hearing
School Board Candidates’ Night
May 3 – Budget Hearing
Annual Budget Vote and School Board Election
May 15 – VOTE!
BUDGET DEVELOPMENT
Timeline