1. HARPURSVILLE CENTRAL SCHOOL
Budget Adoption for School Year April 16, 2018

2. Tonight’s topics Budget goals Planned expenditures Revenues
Reflect on goals in context of current year’s budget performance
Planned expenditures
Revenues
tax levy info
State aid – based on approved state budget & CBO projections
Summary – comparison of projected revenues and expenditures
Next steps

3. Budget goals
Provide an instructional program that meets the educational needs of all students
Many significant student successes this year (Odyssey, Tech Club, Easter Egg, CTE programs, in-district Special Education programs)
Work to eliminate structural deficits in our budgets
There is not a projected deficit at this time for ! Prior budgetary planning and decisions within this school year have resulted in the elimination of the planned deficit!
Reduce or eliminate use of reserves
Significantly reduced in – almost no use of reserves planned at this time.
No reserve use planned for
Promote the fiscal health and stability of the school district
We are effectively controlling expense growth in the district which is making a significant positive difference!
Food service is projected to be in the black!
Reduction in the use of reserves for this year and next year as a means of balancing the budget
Projected increase of unappropriated fund balance (still <4%, as required by law, but we are able to maintain while improving cash position)

4. planned expenditures Developed using: Current/projected staff
Known benefit rate changes
Known contractual costs/estimated contractual increases
Known debt service payments
“Final” BOCES services based on FRS
Historical and market trends; current year projections

5. expenditures EXPENDITURES 2017-2018 ORIGINAL BUDGET 2018-2019 BUDGET
% INCREASE
BUDGET TO BUDGET
$ INCREASE
INSTRUCTIONAL SALARIES
$5,071,475.00
$4,657,285.00
-8.17%
$(414,190.00)
NON-INSTRUCTIONAL SALARIES
$1,596,193.00
$1,651,365.00
3.46%
$55,172.00
EQUIPMENT
$32,150.00
$77,150.00
139.97%
$45,000.00
CONTRACTUAL EXPENSES
$1,491,615.00
$1,706,050.00
14.38%
$214,435.00
MATERIALS AND SUPPLIES
$469,581.00
$448,060.00
-4.58%
$(21,521.00)
BOCES
$4,350,656.00
$4,356,889.00
0.14%
$6,233.00
DEBT SERVICE
$1,936,099.00
$1,825,957.00
-5.69%
$(110,142.00)
BENEFITS
$4,891,199.00
$4,915,787.00
0.50%
$24,588.00
TRANSFERS
$43,000.00
-4.44%
$(2,000.00)
TOTAL
$19,883,968.00
$19,681,543.00
-1.02%
$(202,425.00)

6. Summary of Planned Changes in Expenditures
Instructional Salaries
($414,190) includes: re-hiring of a Physical Education teacher; four teacher retirements (one from fall of 2017); one admin resignation during the SY; additional allocation for professional development/supporting teacher leadership.
Non-instructional Salaries
$55,172 includes: projected increases for non-instructional contracts (largely driven by minimum wage changes); resignation from the SY.
Equipment
$45,000 includes: instructional technology purchases; repair/replacement of mechanical equipment in the Jr. Sr. High.
Contractual Expenses
$214,435 includes: new tuition for students in special placements; increased Occupational Therapy costs due to new provider contracted in August 2017; potential hiring of School Resource Officer (SRO).

7. Summary of Planned Changes in Expenditures
Materials and Supplies
($21,521) includes: reallocation of funds to instructional tech
BOCES
$6,233 includes: nominal projected cost increase for BOCES – significantly less than projected increases from the past several years.
Debt Service
($110,142) includes: debt service payment for past project has expired – corresponding reduction in building aid on the revenue side of the budget.
Benefits
$24,588 includes: nominal cost increase primarily due to health insurance – this is a nominal increase in this expenditure line given the increases of the past several years.
Transfers
($2,000) includes: less dependency on general fund for the cafeteria fund.

8. REVENUES Developed using: Tax levy limit calculation
“Final” projections of state aid based on approved budget
Prior year trends/data for other revenues (CBO projections)

9. REVENUES REVENUE 2017-2018 ORIGINAL BUDGET 2018-2019 BUDGET % INCREASE
BUDGET TO BUDGET
$ INCREASE
TAX LEVY
$3,939,554
$4,060,911
3.08%
$121,357
OTHER REVENUE
$836,851
$694,971
-16.95%
($141,880)
STATE AID
$14,349,184
$14,425,661
0.53%
$76,477
APPROPRIATED RESERVES
$258,379 $0 %
($258,379)
APPROPRIATED FUND BALANCE
$500,000
0.00%
TOTAL REVENUE BUDGET
$19,883,968
$19,681,543
-1.02%
($202,425)
Notice that the district is not planning to use any reserves to balance the budget.

10. % INCREASE BUDGET TO BUDGET $ INCREASE BUDGET TO BUDGET
REVENUES Tax Levy
REVENUE
ORIGINAL BUDGET
BUDGET
% INCREASE BUDGET TO BUDGET
$ INCREASE BUDGET TO BUDGET
TAX LEVY
$3,939,554
$4,060,911
3.08%
$121,357
NOTES:
3.08% is the maximum allowable limit under the tax cap law
The district would remain compliant under the law with this levy
1% change to the tax levy is approx. $39,396

11. Tax levy cost ($) Tax Increase True Value Tax Rate Tax on $50,000 Home
Change from
Current 17-18 $
$756.20
Proposed 18-19: 3.08% $
$779.50
$23.30
True Value Tax Rate
Yearly Difference $
$0.47 $
$0.29 $
$0.48 $
$0.37 $
$0.33 $ $
$0.59 $
($0.08)
Year
Tax Levy
Increase to Levy
$ 4,060,911.00
3.08%
$ 3,939,554.00
2.13%
$ 3,857,206.00
3.02%
$ 3,744,285.00
1.54%
$ 3,687,369.00
2.00%
$ 3,615,067.00
3.49%
$ 3,493,156.00
$ 3,424,663.00
3.94%

12. REVENUES - “Other” Revenue
Payments in lieu of taxes (PILOT)
$9,012
$9,453
Interest & Penalties on Real Prop Taxes
$13,000
Day school tuition from other districts
$15,000
Interest and earnings
$2,000
$5,000
Rental of real property (SUNY Broome)
$29,000
Sale of scrap
$1,000
Medicare D Reimbursement $0
Refund of prior year exp--BOCES
$350,000
$190,000
Refunds of prior years expenditures (Health Ins. & CPSE)
$12,000
Other unclassified revenues
Other unclassified revenues-BOCES (after-school/enrich./sub reimburse)
$263,050
$257,500
Medicaid Assistance
$20,000
$25,000
Inter-fund Transfer from Debt Service
(premium to offset debt)
$117,789
$133,018
TOTAL OTHER REVENUE
$836,851
$694,971

13. includes $89,804 of community schools aid
REVENUES “State Aid”
Type of Aid
Foundation Aid
$9,948,196
$10,300,901
includes $89,804 of community schools aid
Excess Cost Aid
$372,000
$366,000
Building Aid
$1,506,751
$1,309,404
Transportation Aid
$1,029,607
$1,088,713
BOCES Aid
$1,412,007
$1,284,968
Tuition Aid Handicapped $0
Instructional Materials Aid
$80,623
$75,675
TOTAL STATE AID
$14,349,184
$14,425,661

14. SUMMARY… $19,681,543 Key budget points:
The proposed budget for the school year is:
$19,681,543
Key budget points:
Decrease of 1.02% from the previous year’s budget.
Expenses are being controlled
Eliminated the planned use of reserves
All instructional and extra-curricular programs remain intact
Providing instructional support through instructional technology, re-hiring of a PE teacher, and professional development.
Potential for securing a School Resource Officer

15. Next steps
April 25th – Budget notebooks available to public (WAO Office, Jr. Sr. High Office, District Office, Nineveh Public Library) May 2nd – Budget Hearing May 15th – Annual district budget vote

16. THANK YOU!