1. Frontier Central School District Public Budget Hearing May 3, 2016
Educating every child…..the whole child…..
Budget Hearing
Frontier Central School District
Public Budget Hearing
May 3, 2016

2. Board Budget Goals Focus on student achievement
Include public and district stakeholders in the development of the budget
Reflect long term financial and facilities planning
Implement reserve planning
Principal narratives
District stakeholders
Financial planning with increasing use of BOCES services to generate more aid.
Facilities planning by capital reserve

3. Increase over prior year
Expenditure Budget
Proposed Budget
$78,601,595
Increase over prior year
$1,569,256 (2.04%)

4. Expenditures – Program
Expenditure Budget

5. Expenditures – Capital
Expenditure Budget

6. Expenditures – Administrative
Expenditure Budget

7. Proposed Personnel Changes
9.3 net positions added
2.5 elementary teachers
2.4 middle school teachers
-.5 teacher aide reduction
-.6 nurse reduction (private school needs)
2.0 teachers for suspension program offset by BOCES costs
2.0 teachers TBD based on enrollment
1.0 social worker supported by Medicaid reimbursements
.5 speech teacher previously covered by grant

8. EQUIPMENT REPLACEMENT PLANS
Long-term replacement cycles reestablished for equipment in all departments
Technology: computers, printers, copiers
Instructional: instruments, science labs
Athletic equipment
Facilities maintenance equipment
Buses

9. (10 year replacement rotation)
BUS PURCHASES
Fleet = 85 buses
(10 year replacement rotation)
Purchase 7 new 65 passenger buses
Purchase 2 new 36
passenger wheelchair buses
Trade 9 buses
Total purchase price $1,023,605
Net cost of vehicles $974,105
Total trade-ins $49,500

10. Maintenance of Facilities
CAPITAL OUTLAY PROJECT
Continue to address facilities needs with annual $100,000 Capital Outlay Projects
project includes removal and replacement of existing deteriorating doors and associated hardware at Cloverbank Elementary School
No debt will be needed to fund this project
The District would receive approximately $76,000 in state aid in the year following the project

11. Maintenance of Facilities
LONG-TERM CAPITAL PROJECT PLAN
Complete final phase of the project approved by voters in May, 2011 during
Planning for a capital project in focused on technology infrastructure and funded primarily by NYS Smart Schools Bond Act
Using data from the Building Condition Survey to develop a timeline for addressing future facilities needs

12. ESTABLISH A CAPITAL RESERVE
Maintenance of Facilities
ESTABLISH A CAPITAL RESERVE
The District is proposing the establishment of a capital reserve account which would allow the District to set aside funds as they become available for the purpose of funding capital projects.
This method allows for less debt needed to fund future projects.
Voters would have an opportunity to decide on the use of these funds through a future capital project vote.
Maximum amount that can be put in the fund is $6,000,000 over 10 years

13. REVENUE
Revenue Budget

14. State Aid: Overall state aid increase of $1.5M, or 4.7%, for 2016-17
Gap Elimination Adjustment (GEA)
Established by NYS in to close the state budget gap
Fully eliminated in – thank you to those who advocated for Frontier CSD!!
Lost aid since 2010 due to GEA $25,401,264
Foundation Aid increase of $136,205 (.6%)
Expense driven aids estimated increase of $49,000
Revenue Budget

15. Tax Levy: Increase of $812,319, or 2.2%
Taxpayers will be eligible for $185 state rebate because we are within the tax cap
Frontier maintains one of the lowest tax rates in Erie County
Revenue Budget

16. Tax Rate 2017 tax increase $30 2015-16 Actual 2016-17 Budget $ Change
Tax Rate/$1000 Assessed Value
$26.43
$26.73
$.30
1.1%
Tax rate is based on Hamburg preliminary assessed valuation
Example: Hamburg home with assessed value of $100,000
2017 tax increase $30
This amount is lower if you receive a basic or enhanced STAR exemption
This increase will be more than covered by the anticipated 2016 NYS tax rebate check of $185 per qualified homeowner.

18. Fund Balance & Reserves:
Appropriate $632,650 of fund balance and $171,000 from reserves to achieve a balanced budget
Use of fund balance would only be needed if there are unavoidable expenses in excess of estimated spending
Revenue Budget

19. ASSUMPTIONS
State Aid increase is 4.7%, 2%, 2% in
Property Tax increase is 2.2%, 1%, 2% in
Sales tax revenue decrease in then 1.8% increase per year
Other revenue increases 1.5% per year
Health insurance increases 1.1%, 5%, 5% per year
ERS & TRS no change in rate for
Wages increase 1.5% for all employees
All other expenses increase 1.5% per year

20. Budget Vote May 17, 2016 Hamburg Senior Community Center
CHICKEN BARBEQUE
3:00 To 7:00
Hosted by the
Frontier Sophomore & Junior Classes
Budget Vote May 17, 2016
Hamburg Senior Community Center
7:00 am to 9:00 pm