1. Menands Union Free School District
Budget Workshop
April 11, 2017

2. Budget Reminders
We will budget from the perspective of what we know to be true in the present moment.
It is what it is!

3. Updates Since We Last Met
NYS Budget has been adopted
Continued movement in special education placements
Additional relief in expense based aid
One time STAC reimbursement: detailed assumptions

4. Governor’s Budget Proposal
Governor's Budget Proposals
State Aid
Governors Proposal
Anticipate Draft 1
Anticipate Draft 2
Change In Aid Draft 2
Anticipated Draft 3
Change In Aid to Date
Foundation Aid
379,314
383,107 F
6,735
389,842
Boces
151,167
113,166 A E
34,250
147,416
15,000
162,416
Private Excess
25,952
41,501
-452
41,049
Hardware & Technology
2,188
2,264
-100
2,164
Software,Library,Text Book
30,703
31,871
677
32,548
Transporation
227,940
210,553 B
226,139
15,586
Building Aid
152,330
148,598 C
Other G
50,000
Charter Transition
51,904 D
Total
1,021,498
931,060
946,646
49,836
980,896
71,860
1,052,756
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 of 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
F. Adjustments in Governor's Budget
G. Additional one time aid

5. Revenue Updates Revenue Updates Draft 1 Draft 2 Draft 3 2016-2017
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
890,340
BOCES Aid
130,704
113,166
147,416
162,416
Medicaid
12,000
7,496,039
7,561,421
7,611,257
7,683,117
Fund Balance
840,397
Total
8,336,436
8,401,818
8,451,654
8,523,514

6. Reflects change in revenue
Where we are to Date
Revenue Update
Draft 1
Draft 2
Draft 3
Expenses
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
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 4
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
7,683,117
Fund Balance
840,397
Total Revenue
8,401,817
8,451,654
8,523,514
Budget Gap
-113,674
-143,059
-71,199
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 technology upgrades and Special Education Placements
Reflects change in revenue

7. So Where Do We Stand Now? The budget results in a gap of $71,199
Keeps current staffing levels (including unanticipated)
Stays within the tax cap
Allocates same Fund Balance as 16-17

8. What I Heard from the Board
Exceeding the cap is not a consideration
Allocating additional Fund Balance could be considered
Rework the April 3rd proposal
Consider contractual budget allocations

9. History of Fund Balance
Over the Last 3 years the District has:
A. Increased the Assigned Fund balance and decreased the Transfer from Reserve (Used to Balance the Budget)
Net Increase of 96,197
B. Decrease in the Unassigned Fund Balance And Decrease in Restricted ( Due to Transfer to Capital)
Net Decrease of 35,289
C. Decreased Excess Fund Balance over the 4%
Net Decrease of 46,714

10. Two Stories One Districts fund balance
Another Districts unanticipated contractual expenses

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

12. New Recommendation Budget GAP -71,199 New Package Repackage of orginal
15,846
Reductions Material & Supplies
15,240
Remove Partial TA Funding From General Fund
11,073
Administrative & Non Instructional Consessions
4,395
Total
46,554
Remaining Budget GAP
-24,645

13. Expenditure Updates Draft 1 Draft 2 Draft 3 Expenses 2016-2017
Difference To Date
Instructional Salary
2,361,579
2,501,839
2,545,368
2,522,594
-22,774
Non Instructional Salary
414,627
456,706
412,504
410,003
-2,501
Health Buyout
98,000
89,400
Contractual
1,108,089
1,116,389
1,104,989
1,098,108
-6,881
Tuition
1,332,716
1,268,272
Tuition- Charter
129,760
130,960
Tuition-SPED
620,000
685,620
693,932
Boces
446,139
418,639
478,413
Benefits
1,079,736
1,109,825
1,133,035
Debt Service
409,200
401,250
Transfer Café/Special Aid
42,500
Carry Over Expense
294,090
294,091
279,692
-14,398
8,336,436
8,515,491
8,594,713
8,548,159
-46,554
Revenue
7,496,039
7,561,420
7,611,257
7,683,117
Fund Balance
840,397
Total Revenue
8,401,817
8,451,654
8,523,514
Budget Gap
-113,674
-143,059
-24,645

14. The Board must decide…. To accept the Superintendent’s Proposal IF SO:
Use an additional $24,645 of Fund Balance and adopt budget of $8,548,159
IF NOT:
Further reduce expenditures in current budget and reschedule future meeting

15. Questions & Discussion
Next Budget Workshop ?