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2019-20 Expenditure Budget PLAN and Revenue Update
Presentation to the Mechanicville Board of Education April 4, 2019
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Outline of Presentation
Budget Goals Historic Enrollment and Staffing Trends Overview of Proposed Major Initiatives Expenditures Expenditure Plan for Current Program Revenue Update Questions (throughout) Budget Development – Next Steps
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Draft Budget Goals 1. Maintain and enhance high quality instruction and intervention program, faculty and staff 2. Continue to support and improve student social and emotional support systems 3. Establish a sustainable 3 to 5 year financial plan through collaborative, transparent budget development while staying within the Tax Levy Cap
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2019-20 Mechanicville School District Budget General Financial Parameters
NYS Aid Tax Levy Savings and Revenue Expenditures
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K-12 Enrollment Counts Grade Level 2018-19 Current 2019-20 Projected
627 611 6-8 317 348 9-12 398 396 Total K-12 1342 1355
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Historic Enrollment/Staffing Trends
School Year Enrollment Admin Not include teacher special assignment Teachers TA’s Total 1373 6 117 2 119 1394 3 120 1367 109 7 116 1346 107 114 1375 104 9 113 1340 102 111 1372 10 112 1358 1348 105 115 1342 11 122
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2019-20 Proposed Priority Initiatives* * full text provided to BoE
No new staffing for class size balance Special Education Aides – driven by IEP Director of Counseling K-12 new 1.0 FtE Current case load of 2 counselors at Jr/Sr High 359:1 Support scheduling, intervention planning and mandated elementary curriculum Dean of Students K-12 new 1.0 FtE Case load 50% Jr High and 50% HS Support with attendance, behavior and social emotional needs
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2019-20 Priority Initiatives
Custodial/Maintenance new 1.0 FtE day/1.0 FtE night – 2 Cleaners are in the roll-over budget Renovation added 6 classrooms at H.S. Renovation has added extended use of cafeteria and patio. Lavatory Aid MS/HS new 1.0 FtE (hourly rate) Help deter the vaping in lavatories MOA to contract for additional stipends for club advisors Art Club Junior High Student Council Science/ STEM Club Contract with BOCES 1day/week for Public Relations Liaison ($37,258/minus current cost) Promote positive image of student accomplishments in the school community and region
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Budget Plan for Current Programs
Expenditure Plan for Current Programs Revenue Update Budget Summary
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Mechanicville City School District Proposed Budget 2019-20
General Support: Proposed Budget Actual Board of Education 23,400 23,900 21,471 District Clerk 11,038 7,600 10,409 District Meeting 250 1,500 Central Administration 251,587 256,277 250,783 Finance 404,881 364,538 411,018 Legal 50,000 40,000 41,331 Personnel 10,620 31,359 31,520 Records Management 700 10,415 9,147 Public Information 20,000 51,000 7,348 Operations and Maintenance 1,524,408 1,836,917 1,417,034 Central Services (Printing, Mailing, Data Processing) 234,223 234,439 36,705 Insurance 122,722 119,722 111,578 Assessments on School Property 18,000 7,500 14,669 Property Tax Refunds 2,500 2,062 BOCES Administration 163,940 155,715 154,974 BOCES Capital 62,120 58,127 54,433 TOTAL GENERAL SUPPORT 2,900,389 3,206,509 2,574,482
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Page 2 Instruction: 2019-20 Proposed 2018-19 Budget 2017-18 Actual
Supervision and Curriculum Development 672,220 801,495 654,114 In-Service Training 59,597 98,098 83,277 Teaching-Regular School 6,974,760 7,055,977 6,258,032 Special Needs Programs 3,842,449 3,794,136 3,433,736 Career Tech Education 363,140 340,982 330,571 Library Services 206,071 196,518 192,426 Technology Services 1,014,533 826,362 573,444 Guidance Services 209,394 187,061 193,308 Health Services 160,067 139,443 137,775 Psychological Services 139,014 125,386 111,861 Social Work Services 85,182 79,890 78,730 Co-Curricular Activities 63,675 72,759 53,208 Athletics 388,985 289,290 310,096 TOTAL INSTRUCTION 14,179,087 14,007,397 12,410,578
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Budget Summary – transportation/ benefits/debt service
OTHER: Proposed Budget Actual Transportation: District Transportation 1,243,295 999,911 1,069,140 Contract Transportation 191,821 52,608 96,810 TOTAL TRANSPORTATION 1,435,116 1,052,519 1,165,950 Employee Benefits: NYS Retirement 375,000 352,565 327,418 Teachers' Retirement 807,000 969,460 789,529 Social Security 923,000 912,722 785,161 Workers Compensation 110,000 116,595 110,742 Unemployment Insurance 15,000 Disability Insurance 10,000 7,191 Health Insurance 4,671,480 3,879,682 2,880,835 TOTAL BENEFITS 6,911,480 6,261,024 4,900,876 Debt Service: TOTAL DEBT SERVICE 2,817,191 2,330,972 2,224,539 Inter-fund Transfers: Transfer to Food Service 130,000 90,000 124,814 Transer to Federal Funds 70,000 65,000 66,452 TOTAL INTER-FUND TRANSFERS 200,000 155,000 191,266 TOTAL BUDGET 28,443,263 27,013,421 23,467,691
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Proposed Budget Summary
Change Percent Change Percent of Budget General Support 3,206,509 2,900,389 (306,120) -9.55% 10.2% Instruction 14,007,397 14,179,087 171,690 1.23% 49.9% Transportation 1,052,519 1,435,116 382,597 36.35% 5.0% Employee Benefits 6,261,024 6,911,480 650,456 10.39% 24.3% Debt Service 2,330,972 2,817,191 486,219 20.86% 9.9% Inter-fund Transfers 155,000 200,000 45,000 29.03% 0.7% TOTAL $27,013,421 $28,443,263 $1,429,842 5.29% 100.0%
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Budget Summary program/administration/capital
Budget Proposed Increase/Decrease Percent of Budget Program: Teaching-Regular School 7,055,977 6,974,760 -81,217 24.5% Special Needs Programs 3,794,136 3,842,449 48,313 13.5% Career Tech Education 340,982 363,140 22,158 1.3% Pupil Services 1,916,709 2,266,921 350,212 8.0% Pupil Transportation 1,052,519 1,287,368 234,849 4.5% Employee Benefits 4,608,230 5,010,746 402,516 17.6% Transfer to Other Funds 155,000 200,000 45,000 0.7% TOTAL PROGRAM 18,923,553 19,945,384 1,021,831 70.1% Administrative: Board of Education 33,000 34,688 1,688 0.1% Central Administration 256,277 251,587 -4,690 0.9% Finance 364,538 404,881 40,343 1.4% Legal Services 40,000 50,000 10,000 0.2% Personnel 31,359 10,620 -20,739 0.0% Records Management 10,415 700 -9,715 Public Information 51,000 20,000 -31,000 Central Services (Printing, Mailing, Data Processing) 234,439 234,223 -216 0.8% Special Items (Insurance, BOCES Administrative) 341,064 366,782 25,718 Curriculm Development 55,600 11,000 -44,600 Supervision Regular School 745,895 661,220 -84,675 2.3% Planning and In-Service Training 98,098 59,597 -38,501 559,741 638,594 78,853 2.2% TOTAL ADMINISTRATIVE 2,821,426 2,743,892 -77,534 9.6% Capital: Operations and Maintenance 1,836,917 1,524,408 -312,509 5.4% Special Items 7,500 2,500 -5,000 Bus Purchase 147,748 0.5% 1,093,053 1,262,140 169,087 4.4% Debt Service 2,330,972 2,817,191 486,219 9.9% TOTAL CAPITAL 5,268,442 5,753,987 485,545 20.2% TOTAL BUDGET 27,013,421 28,443,263 1,429,842 100.0% Budget Summary program/administration/capital
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Revenue Summary 2018-19 Budget 2019-20 Proposed Change Percent Change
Percent of Budget Tax Levy 13,258,650 13,738,535 479,885 3.62% 48.3% State Aid 11,548,196 12,298,528 750,332 6.50% 43.2% PILOT 185,000 160,000 -25,000 -13.51% 0.6% Fund Balance 1,783,000 1,883,000 100,000 5.61% 6.6% Other Revenue 238,575 363,200 124,625 52.24% 1.3% TOTAL $27,013,421 $28,443,263 $1,429,842 5.29% 100.0%
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2019-20 Budget Summary 2017-18 Budget 2018-19 Budget 2019-20 Budget
Budget Budget Budget Increase/ Decrease Revenues: Property Taxes 12,776,050 13,258,650 13,738,535 479,885 State Aid 11,131,474 11,548,196 12,298,528 750,332 Fund Balance 1,195,000 1,783,000 1,883,000 100,000 PILOTS 185,000 160,000 -25,000 Other 192,975 238,575 363,200 124,625 TOTAL 25,480,499 27,013,421 28,443,263 1,429,842 Tax Levy Increase 634,424 482,600 Percent Tax Levy Increase 5.20% 3.78% 3.62% Expenditures: Salaries 11,107,368 11,466,733 12,078,315 611,582 Health Insurance 4,039,869 3,879,682 4,595,380 715,698 FICA 7.65% 860,273 912,722 923,000 10,278 Employee Retirement 14.6% 461,853 352,565 375,000 22,435 Teachers' Retirement 8.86% 856,608 969,460 807,000 -162,460 BOCES 2,111,439 2,369,761 2,706,379 336,618 Debt Service 2,224,133 2,330,972 2,817,191 486,219 Bus Purchases 147,748 Other Expenditures 3,818,956 4,731,526 3,993,250 -738,276 Budget Increase/Decrease 1,575,947 1,532,922 Percent Budget Increase/Decrease 6.50% 6.02% 5.29% Tax Levy Limit 12,790,791 13,341,594 13,942,791 Over/Under Tax Levy Limit -14,741 -82,944 -204,256 Budget Summary
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Roll-Over Budget % budget to budget growth = expenditure of $28,443,263 * Roll-over budget impacted by contractual obligations/ health care costs/ debt payments * FINAL budget-to-budget increase to be determined with final revenue and expense determinations * Additional aid to be used to reduce reliance on reserve funds or tax levy to maintain financial stability Revenues Required State Aid $12,298,528 Taxes (Tax Levy Cap 3.62%) $13,738,535 Other $523,200 Savings $1,883,000 TOTAL Expenditure $28,443,263
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Questions from the Board of Education
Expenditure Plan
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2019-20 Budget Next Steps Receive revised state aid information
Additional aid to be used to reduce reliance on reserve funds or tax levy to maintain financial stability Finalize expenditure budget Draft Budget to BoE for review – April 14 Adopt Budget – April 18 Budget Hearing – May 9 Budget presentations TBD Budget Vote May 21
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