2020-21Royalton-Hartland CSD Budget Presentation #2

Special Education, Instructional, BOCES Programs and Draft #2 UpdatePRESENTED BY: ANDY LANG

BUDGET TIMELINE

January 23, 2020Board of Education Work Session

First Budget Draft Overview

February 13, 2020Board of Education Meeting

Budget Presentation: Operations/Maintenance/Transportation/Debt/Revenue

March 12, 2020Board of Education Meeting

Budget Presentation: Special Education/Instructional/BOCES Programs

March 26, 2020Board of Education Work Session Budget Presentation: Benefits/Budget Overview

April 23, 2020 Board of Education Meeting Proposed 2020—2021 Budget approved by Board of Education

April 30, 2020 Deadline to complete and approve budget. May 7, 2020 Budget Hearing at 6:30 p.m./Regular Board meeting at 7:00 p.m.—HS LMC

May 19, 2020 Annual Meeting/Board Election/Budget VotePolls open: 12:00 p.m.—8:00 p.m in the HS Auxiliary Gym

July 1, 2020 Implementation of 2020—2021 Budget

SPECIAL EDUCATION, INSTRUCTIONAL AND BOCES BUDGETED APPROPTIATIONS

5 YEAR ANALYSIS SPECIAL EDUCATION TUITION - ACTUALS 2015-16 2016-17 2017-18 2018-19

2019-20 (Projected)

Private/Public Tuition $193,042 $250,676 $422,971 $677,840 $854,360

BOCES Tuition $1,085,525 $1,103,954 $1,284,991 $1,351,770 $1,389,145

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

$1,600,000

2015-2016 2016-17 2017-18 2018-19 2019-20 (Projected)

Actual Special Education Tuition 5 Year Analysis

Private/Public Tuition BOCES Tuition Linear (Private/Public Tuition) Linear (BOCES Tuition)

Appropriations – Special Education

PROGRAMS FOR STUDENTS WITH DISABILITIES2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2250.140 - SUBSTITUTE TEACHER SALARIES $38,000 $38,000 0.00% $0A2250.150 - TEACHERS' SALARIES $1,329,439 $1,471,585 10.69% $142,146A2250.160 - NONINSTRUCTIONAL SALARIES $132,030 $153,675 16.39% $21,645A2250.200 - EQUIPMENT $1,000 $1,000 0.00% $0A2250.400 - CONTRACTUAL $101,000 $101,000 0.00% $0A2250.450 - MATERIALS AND SUPPLIES $4,900 $4,900 0.00% $0A2250.470 - TUITION PRIVATE AND PUBLIC $724,944 $1,042,853 43.85% $317,909A2250.480 - TEXTBOOKS $2,800 $2,800 0.00% $0A2250.490 - BOCES SERVICES $1,425,000 $1,510,000 5.96% $85,000

TOTAL $3,759,113 $4,325,813 15.08% $566,700

Appropriations – Instructional General Education

GENERAL EDUCATION2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2110.100 - TEACHER SALARIES, PRE-K $53,100 $61,700 16.20% $8,600A2110.120 - TEACHER SALARIES, ELEMENTARY $3,143,513 $3,228,087 2.69% $84,574A2110.130 - TEACHER SALARIES, MIDDLE/HIGH $2,953,239 $3,090,868 4.66% $137,629A2110.140 - SUBSTITUTE TEACHER SALARIES $210,000 $220,000 4.76% $10,000A2110.150 - HEALTHCARE IN LIEU OF PAYMENTS $42,000 $45,000 7.14% $3,000A2110.160 - NONINSTRUCTIONAL SALARIES (AIDES) $458,032 $483,878 5.64% $25,846A2110.200 - EQUIPMENT $85,350 $27,250 -68.07% -$58,100A2110.400 - CONTRACTUAL $45,160 $50,450 11.71% $5,290A2110.450 - MATERIALS AND SUPPLIES $95,000 $99,900 5.16% $4,900A2110.470 - TUITION PAID TO PUBLIC DISTRICTS IN NYS $2,500 $2,500 0.00% $0A2110.473 - TUITION CHARTER SCHOOLS $36,000 $25,000 -30.56% -$11,000A2110.480 - TEXTBOOKS $131,280 $128,780 -1.90% -$2,500A2110.490 - BOCES SERVICES $278,654 $278,654 0.00% $0A2330.490 - BOCES SUMMER SCHOOL $6,800 $19,296 183.76% $12,496

TOTAL $7,540,628 $7,761,363 2.93% $220,735

Appropriations – Instructional Occupational Education, School Libraries

OCCUPATIONAL EDUCATION2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2280.450 - MATERIALS AND SUPPLIES $17,750 $17,750 0.00% $0A2280.480 - TEXTBOOKS $2,000 $2,000 0.00% $0A2280.490 - BOCES SERVICES $1,100,000 $1,100,000 0.00% $0

TOTAL $1,119,750 $1,119,750 0.00% $0

SCHOOL LIBRARIES2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2610.150 - LIBRARIANS' SALARIES $119,150 $127,497 7.01% $8,347A2610.160 - NONINSTRUCTIONAL SALARIES $41,000 $42,259 3.07% $1,259A2610.450 - MATERIALS AND SUPPLIES $810 $810 0.00% $0A2610.460 - REPLACEMENT BOOKS, PERIODICALS $17,325 $17,325 0.00% $0A2610.490 - BOCES SERVICES $28,200 $31,200 10.64% $3,000

TOTAL $206,485 $219,091 6.11% $12,606

Appropriations – Instructional Computer Assisted Instruction, Guidance

COMPUTER ASSISTED INSTRUCTION2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2630.150 - TECHNOLOGY INTEGRATION SALARIES $0 $67,665 N/A $67,665A2630.160 - NONINSTRUCTIONAL SALARIES $51,400 $52,800 2.72% $1,400A2630.220 - HARDWARE $25,000 $25,000 0.00% $0A2630.400 - CONTRACTUAL $22,000 $8,000 -63.64% -$14,000A2630.450 - MATERIALS AND SUPPLIES $20,000 $20,000 0.00% $0A2630.461 - SOFTWARE $40,000 $20,000 -50.00% -$20,000A2630.490 - BOCES SERVICES $305,000 $305,000 0.00% $0

TOTAL $463,400 $498,465 7.57% $35,065

GUIDANCE/ATTENDANCE2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2805.160 - ATTENDANCE CLERICAL SALARY $21,300 $21,900 2.82% $600A2810.150 - COUNSELORS' SALARIES $354,000 $282,400 -20.23% -$71,600A2810.160 - GUIDANCE CLERICAL SALARY $21,500 $22,100 2.79% $600A2810.450 - MATERIALS AND SUPPLIES: GUIDANCE $1,050 $1,050 0.00% $0

TOTAL $397,850 $327,450 -17.70% -$70,400

Appropriations – Instructional Health Services , Psychological Services

HEALTH SERVICES 2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2815.160 - NURSES' SALARIES $119,100 $120,231 0.95% $1,131A2815.200 - HEALTH SRVCS EQUIP $1,000 $1,000 0.00% $0A2815.400 - CONTRACTUAL $43,000 $45,000 4.65% $2,000A2815.450 - MATERIALS AND SUPPLIES $4,500 $5,000 11.11% $500A2815.490 - MENTAL HEALTH BOCES $11,000 $61,000 454.55% $50,000

TOTAL $178,600 $232,231 30.03% $53,631

PSYCHOLOGICAL SERVICES 2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2820.150 - SCHOOL PSYCHOLOGISTS' SALARIES $136,800 $150,779 10.22% $13,979A2820.400 - CONTRACTUAL $500 $600 20.00% $100A2820.450 - MATERIALS AND SUPPLIES $5,000 $5,000 0.00% $0

TOTAL $142,300 $156,379 9.89% $14,079

Appropriations – Instructional Co-Curricular, Athletics

CO-CURRICULAR ACTIVITIES2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2850.150 - INSTRUCTIONAL STIPENDS $84,553 $107,510 27.15% $22,957A2850.160 - NONINSTRUCTIONAL STIPENDS $12,820 $12,820 0.00% $0A2850.400 - CONTRACTUAL $400 $400 0.00% $0

TOTAL $97,773 $120,730 23.48% $22,957

ATHLETICS 2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA2855.150 - COACHING SALARIES $137,190 $150,061 9.38% $12,871A2855.160 - EVENT SUPERVISION SALARIES $24,000 $24,000 0.00% $0A2855.200 - EQUIPMENT $29,950 $38,500 28.55% $8,550A2855.400 - CONTRACTUAL $78,300 $78,300 0.00% $0A2855.450 - MATERIALS AND SUPPLIES $41,750 $33,900 -18.80% -$7,850A2855.490 - BOCES SERVICES $5,650 $5,650 0.00% $0

TOTAL $316,840 $330,411 4.28% $13,571

Appropriations – BOCES Services

Account Description2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGEA 1010.490-05-0000 Board Policy Manual - BOCES $13,000.00 $13,000.00 0.00% $0.00A 1310.490-04-0000 State Aid Planning - BOCES $3,300.00 $13,500.00 309.09% $10,200.00A 1345.490-04-0000 Cooperative Bidding - BOCES $7,000.00 $7,000.00 0.00% $0.00A 1420.490-04-0000 Labor Relations - BOCES $11,000.00 $11,500.00 4.55% $500.00A 1430.490-04-0000 Healthcare Plan Administration - BOCES $20,000.00 $24,300.00 21.50% $4,300.00A 1480.490-04-0000 Coordination of Public Info - BOCES $10,000.00 $11,000.00 10.00% $1,000.00A 1620.490-08-0000 Safety/Risk Management - BOCES $24,000.00 $24,000.00 0.00% $0.00A 1680.490-04-0000 Computer Management - BOCES $494,500.00 $494,500.00 0.00% $0.00A 1981.490-04-0000 BOCES Rental, Admin & Capital $135,000.00 $148,500.00 10.00% $13,500.00A 2010.490-04-0000 Curriculum Development - BOCES $2,100.00 $2,200.00 4.76% $100.00A 2070.490-04-0000 Professional Development - BOCES $23,000.00 $33,740.00 46.70% $10,740.00A 2110.490-04-0000 BOCES - General Education $278,654.00 $278,654.00 0.00% $0.00A 2250.490-07-0000 Special Education - BOCES $1,425,000.00 $1,510,000.00 5.96% $85,000.00A 2280.490-01-0000 Occupational Education - BOCES $1,100,000.00 $1,100,000.00 0.00% $0.00A 2330.490-01-0000 BOCES - Summer School, EA $6,800.00 $19,296.00 183.76% $12,496.00A 2610.490-04-0000 Library Software - BOCES $22,000.00 $25,000.00 13.64% $3,000.00A 2610.490-04-1112 Distance Learning - BOCES $6,200.00 $6,200.00 0.00% $0.00A 2630.490-04-0000 Computer Assisted Instruction - BOCES $305,000.00 $305,000.00 0.00% $0.00A 2815.490-04-0000 Mental Health - BOCES $11,000.00 $61,000.00 454.55% $50,000.00A 2855.490-09-0000 Section VI Coordination - BOCES $5,650.00 $5,650.00 0.00% $0.00

TOTAL BOCES SERVICES $3,903,204.00 $4,094,040.00 4.89% $190,836.00

2nd DRAFT BUDGET UPDATE

APPROPRIATIONS – DEBT SERVICE

DEBT SERVICE2019-20

(BUDGET)2020-21

(PROPOSED) % CHANGE $CHANGE

A9711.600 - PRINCIPAL: SERIAL BONDS $215,000 $220,000 2.33% $5,000

A9711.700 - INTEREST: SERIAL BONDS $78,019 $73,719 -5.51% -$4,300

A9731.700 - INTEREST: BOND ANTICIPATION NOTES $0 $206,250 N/A $206,250

TOTAL $293,019 $499,969 70.63% $206,950

Interest associated with the issuance of a $8,250,000 BAN in order to fund the District’s 2019 $12.1M CIP

DRAFT #2 APPROPRIATION IMPACTS

CONTRACT TRANSPORTATION = + $782,536 SPECIAL EDUCATION TUITIONS = + $402,909 SALARIES/TRS/ERS/FICA/Worker’s Comp = +$675,545

ADDITIONAL FTE AG/BUSINESS = +$71,018 ADDITIONAL MS TEACHER = +$71,018 ADDITIONAL ES SPECIAL EDUCATOR = +$71,018

BOCES SERVICES = + $190,836

DRAFT # 2 TOTAL APPROPRIATIONS2019-20

(Budgeted)2020-21

(Proposed) $ Change % Change % of Total Administrative $2,708,478 $2,638,171 -$70,307 -2.6% 9%

Capital $2,836,845 $2,997,548 $160,703 5.7% 11%Program $20,692,098 $22,476,368 $1,784,270 8.6% 80%

Total $26,237,421 $28,112,087 $1,874,666 7.1% 100%

Administrative9%

Capital 11%

Program80%

% of Total Budget

Administrative Capital Program

ESTIMATED REVENUE 2020-21REVENUE SOURCE 2019-20 2020-21 % DIFF $ DIFF

State Aid $13,948,689 $14,506,637 4.0% $557,948

Real Property Taxes $10,453,732 $10,683,714 2.2% $229,982Interest And Penalties on Property Taxes $10,000 $10,000 0.0% $0Payments In Lieu Of Taxes (PILOTs) $27,000 $27,000 0.0% $0Tuition, Admission, Other Student Fees $40,600 $40,600 0.0% $0Interest & Earnings $10,000 $15,000 50.0% $5,000Rental Of Real Property/Services provided to BOCES $79,203 $79,203 0.0% $0Refund Of Prior Years Exp, BOCES $180,000 $180,000 0.0% $0Miscellaneous $33,500 $33,500 0.0% $0

TOTAL REVENUES $24,782,724 $25,575,654 3.2% $792,930

Appropriated Fund Balance $1,124,697 $2,136,433 90.0% $1,011,736Workers Compensation Reserve $30,000 $100,000 233.3% $70,000Reserve for Retirement $300,000 $300,000 0.0% $0Total Appropriation Fund Balance & Reserves $1,454,697 $2,536,433 74.4% $1,081,736

TOTAL REVENUES, APPROPRIATED FUND BALANCE & RESERVES $26,237,421 $28,112,087 7.15% $1,874,666

DRAFT #2 SUMMARYFISCAL YEAR 2019-20 (Budgeted) 2020-21 (Estimated) % DIFF $ DIFFTOTAL REVENUE $24,782,724 $25,575,654 3.2% $792,930

APPROPRIATED FUND BALANCE $1,124,697 $2,136,433 90.0% $1,011,736

WORKERS COMPENSATION RESERVE $30,000 $100,000 233.3% $70,000

RESERVE FOR RETIREMENT $300,000 $300,000 0.0% $0

TOTAL REVENUES, APPROPRIATED FUND BALANCE & RESERVES $1,454,697 $2,536,433 74.4% $1,081,736

APPROPRIATIONS $26,237,421 $28,112,087 7.15% $1,874,666

APPROPRIATIONS/REVENUE GAP $0 $0

2020-21 Fund Balance ImpactProjected ST3 as of (6/30/2020)

Beginning Fund Balance $9,882,3252020-21 Budget $28,112,087

Add: Estimated Revenue (+) $25,526,627Subtract: Estimated Expenses (-) $25,052,535Operating Surplus/(Deficit) 19-20 $474,092Estimated Total Fund Balance 6/30/3020 $10,356,417

Reserved Fund Balance Reserve Additions ESTReserve For Empl Ben Accr Liab $1,747,020 $0Reserve For Unemployment $30,389 $0Reserve For Worker's Comp $186,309 $0Reserve For Retirement Cont $1,146,445 $0Reserve for TRS $361,411 $186,411Reserve For Capital Projects 2018 $3,013,383 $500,000Reserve For Capital Maintenance Equipment $50,000 $50,000Reserve For Capital Technology Equipment $50,000 $50,000

Estimated Unreserved Fund Balance $3,771,460 $1,028,000Assigned Unappropriated Fund Balance (Encumbrances) $38,000

Appropriated Fund Balance 2020-21 $2,136,433BASED ON CURRENT BUDGET

GAPUnassigned/Unappropriated Fund Balance $1,597,027

% Unassigned/Unappropriated (4%) 5.68%

Annual Meeting (Budget Vote) – May 19th, 2020

Proposition # 1 – General Fund Annual Budget - Public Hearing will be held in the High School Media Center, 54 State St, Middleport, NY on Thursday, May 7, 2020 at 6:30 p.m.Proposition # 2 – Establishment of a Capital Reserve – Technology and Security Equipment Reserve – Max Funding $500,000 – 10 yr. Duration –Requires Voter Authorization Proposition # 3 - Establishment of a Capital Reserve – Vehicles, Machinery and Equipment Reserve – Max Funding $500,000 – 10 yr. Duration – Requires Voter AuthorizationProposition # 4 – Royalton-Hartland Community Library LevyVoting for the election of 3 Board of Education members

THANK YOU!QUESTIONS?

January 23, 2020Board of Education Work Session

First Budget Draft Overview

February 13, 2020Board of Education Meeting

Budget Presentation: Operations/Maintenance/Transportation/Debt/Revenue

March 12, 2020Board of Education Meeting

Budget Presentation: Special Education/Instructional/BOCES Programs

March 26, 2020Board of Education Work SessionBudget Presentation: Benefits/Budget Overview

April 23, 2020 Board of Education Meeting Proposed 2020—2021 Budget approved by Board of Education

April 30, 2020 Deadline to complete and approve budget. May 7, 2020 Budget Hearing at 6:30 p.m./Regular Board meeting at 7:00 p.m.—HS LMC

May 19, 2020 Annual Meeting/Board Election/Budget VotePolls open: 12:00 p.m.—8:00 p.m in the HS Auxiliary Gym

July 1, 2020 Implementation of 2020—2021 Budget