Caledonia-MumfordCentral School District

2019-2020 Budget Development

Board of Education MeetingFebruary 12, 2019

Presented byRobert Molisani

Superintendent of Schools

Presentation OverviewMissionBudget CalendarBudget GuidelinesDecision-making CriteriaAssess CriteriaProposed Budget in 1000, 5000, 8000, 9000 PropositionsBudget TrendsReview Preliminary Tax Cap Information

Mission stateMent The Caledonia-Mumford Central School District, in collaboration

with our community, takes pride in providing safe, comprehensive and rigorous educational experiences,

in order for all students to graduate as ethical, responsible, lifelong learners, who are college and

career ready

February 26 Instruction – 2000 CodePropositions

March 12 Instruction -- 2000 CodeReview BOCES ExpendituresVote on Propositions

March 26 or Board Adopts The Proposed 2019-2020 School BudgetApril 9 Board Vote on BOCES Administrative Budget

Three Part Budget PresentationMay 14 Public Hearing on Proposed BudgetMay 21 Annual District Budget Vote and BOE Elections

Mission StatementThe Caledonia-Mumford Central School District, in collaboration with our community, takes pride in providing safe,

comprehensive and rigorous educational experiences, in order for all students to graduate as ethical, responsible, lifelong learners, who are college and career ready.

Budget Calendar

Budget Guidelines• The Board will provide funds to support the District’s Mission, Vision and

Core Beliefs and other building and District goals.

• The Board will develop a budget that will fulfill all contractual obligations, health and safety requirements, applicable state and federal mandates and legal requirements.

• The District will provide appropriate resources and support to execute year two of the District’s Strategic Plan.

• The District shall develop a budget with the goal of offering appropriate regular, advanced and special education programs and student support services that are of high quality that prepare students to be college and career ready.

• The Board will support the recruitment, hiring and retention of quality staff.

Budget Guidelines (con’t)• The Board will provide fiscal accountability while

maintaining the community’s investment in facilities and infrastructure.

• The District will use the state aid revenue projection based on Governor Cuomo’s Executive Budget Proposal of January 2019.

• The District shall use $365,000 of Appropriated Fund Balance to offset the local tax levy.

• The District will maintain financially prudent and sustainable reserve accounts.

Adopted by the Board of Education on January 8, 2019

The Board has developed the following budget decision criteria to retain programs or services:

(1) Maintain programs or services related to student safety, security and wellness

(2) Retain programs and services that support students at risk of failing or not graduating

(3) Retain programs or services that are supported by data and research

(4) Provide the financial means to care for the community’s investment in facilities and infrastructure

(5) Retain services and functions necessary to operate effectively and in accordance with the law

Decision Making Criteria

The Board recognizes that cuts may be necessary and has developed the following decision criteria:

(1) Services with indirect impact on student achievement (2) Non-mandated services and programs (3) Functions that could be absorbed and /or handled

reasonably by others or by other means (4) Programs that could be accomplished reasonably by

other means.

Assess Criteria

General SupportThe general support category of the operating budget covers instruction-related managerial functions for the entire school district. Included are funds which make it possible for the Board of Education and its Chief School Officer, the Superintendent of Schools, to carry out required responsibilities. Also included in this category are funds for strictly regulated financial operation of the District; operation and maintenance of the school buildings and grounds; fire and liability insurances; personnel management; legal affairs and public information expenses; and BOCES administrative charges.Total for General Support

2018-2019: $2,078,7342019-2020: $2,135,220 (2.72%)

General Support

BOARD OF EDUCATIONA1010.4 Contractual Expense 7,156 7,156A1010.49 BOCES Services 6,292 6,355A1010.501 Materials & Supplies 700 700A1040.16 District Clerk Salary 3,911 4,028A1060.4 District Meeting Contractual Exp. 1,200 1,250

Total Board of Education 19,259 19,489 1.19%

CENTRAL ADMINISTRATIONA1240.15 Chief School Admin. 155,227 156,779A1240.16 Personnel Salaries 50,631 52,150A1240.4 Contractual Expense 7,500 12,000A1240.501 Materials & Supplies 1,000 4,200

Total Central Admin. 214,358 225,129 5.02%

General SupportFINANCEA1310.15 Salaries 139,424 143,531A1310.4 Contractual Expense 11,000 11,000A1310.49 BOCES Services 5,842 5,827A1310.501 Materials & Supplies 1,200 1,200

157,466 161,558 2.60%

A1320.15 Salaries 1,996 2,056A1320.4 Auditing Contractual Expense 18,000 18,500

19,996 20,556 2.80%

A1325.160 Treasurer 7,500 7,500A1325.4 Supplies & Materials 450 450

7,950 7,950 0.00%

A1330.4 Contractual Expense 2,200 2,200A1330.490 BOCES Services 2,008 2,008A1330.501 Supplies & Materials 400 1,600

4,608 5,808 26.04%

Total Finance 190,020 195,872 3.08%

General Support

STAFFA1420.4 Legal Contract Expense 4,000 4,000A1420.49 BOCES Services 21,840 25,090

25,840 29,090 12.58%

A1430.4 Personnel Contractual Expense 4,000 4,000A1430.49 BOCES Services 32,535 30,515

36,535 34,515 -5.53%

A1480.4 Public Info. - Contractual Exp 12,000 12,000A1480.49 Public Information BOCES 35,596 34,632

47,596 46,632 -2.03%

Total Staff 109,971 110,237 0.24%

General SupportCENTRAL SERVICESA1620.16 Operations Salaries 430,697 444,315A1620.2 Equipment 10,000 10,000A1620.425 C/E other than energy 80,000 80,000A1620.426 C/E-Energy 317,000 317,000A1620.501 Supplies & Materials 73,000 73,730

910,697 925,045 1.58%

A1621.160 Maintenance Salaries 140,517 148,137A1621.400 Contractual Expense 21,000 21,210A1621.501 Supplies & Materials 22,000 22,220

183,517 191,567 4.39%

A1670.16 Central Printing/Mailing Salaries 12,458 13,069A1670.4 Contractual Expense 28,000 28,000A1670.501 Supplies & Materials 24,000 24,000

64,458 65,069 0.95%

A1680.49 BOCES Services-Data Processing 61,000 69,00061,000 69,000 13.11%

Total Central Services 1,219,672 1,250,681 2.54%

General Support

SPECIAL ITEMSA1910.4 Unallocated Insurance 66,000 75,000A1920.4 School Association Dues 4,000 8,000A1981.490 BOCES Administration Charges 251,454 246,812A1989.4 Unclassified Items 4,000 4,000

Total Special Items 325,454 333,812 2.57%

TOTAL GENERAL SUPPORT 2,078,734 2,135,220 2.72%

Pupil Transportation

The Pupil Transportation category includes personnel salaries, transportation services for students who reside within the district boundaries and for students that require special transportation arrangements outside of the District; includes contractual transportation expenses and equipment, supplies and materials. Also included is bus transportation for co-curricular and interscholastic athletic activities at other locations, as well as for instructional-related field trips.

Total for Pupil Transportation:2018-2019: $790,5092019-2020: $868,008 (9.80%)

Pupil TransportationDISTRICT OPERATEDA5510.16 Personnel Salaries 423,909 441,575A5510.2 Equipment 2,000 2,000A5510.4 Contractual Expense 45,000 45,450A5510.49 BOCES Services 6,100 13,933A5510.501 Supplies & Materials 155,000 156,550

632,009 659,508 4.35%

BUILDING A5530.4 Contractual Expense 18,000 18,000A5530.501 Supplies & Materials 500 500

18,500 18,500 0.00%

A5540.4 Contracted Transportation 140,000 190,000 35.71%

TOTAL TRANSPORTATION 790,509 868,008 9.80%

Community Services

This general category includes costs related to operate Community Continuing Education Program, salary, supplies and material associated with community use.

Total for Community Services:2018-2019: $15,8162019-2020: $15,976 (1.01%)

Community Services

COMMUNITY EDUCATIONA8060.16 Personnel Salaries 10,816 10,976A8060.4 Contractual Expense 5,000 5,000

15,816 15,976 1.01%

TOTAL COMMUNITY SERVICES 15,816 15,976 1.01%

Employee Benefits

This category groups a variety of District benefit costs including required contributions to the State Retirement Systems, Social Security, Workers’ Compensation and an unemployment insurance fund. Also, it includes medical and other contractual costs.

Total for Employee Benefits:2018-2019: $3,731,3382019-2020: $3,802,713 (1.91%)

Employee BenefitsIncrease in ERS

Retirement Expenses

Decrease in TRS Retirement Expenses

EMPLOYEE BENEFITSA9010 State Retirement 243,485 250,812A9020 Teacher Retirement 769,404 707,709A9030 Social Security 633,824 644,950A9040 Workers Compensation 85,000 85,000A9050 Unemployment 5,000 5,000A9055 Disability Insurance 13,000 13,000A9060 Hospitalization Insurance 1,981,625 2,096,242

TOTAL EMPLOYEE BENEFITS 3,731,338 3,802,713 1.91%

Debt Service

This category groups a variety of District-wide costs which are not included in other areas, such as long term debt payments (payment for capital projects, bus financing), Debt Service Principal and Interest and Capital Outlay Project.

Total for Debt Service:

2018-2019: $1,599,9502019-2020: $1,594,563 (-0.34%)

Debt Service

Includes employee benefits as well.

DEBT SERVICE - PRINCIPAL

A9732 BAN - Bus Purchases 161,000 161,000161,000 161,000 0.00%

DEBT SERVICE-INTERESTA9732 BAN - Bus Purchases 9,500 10,000

9,500 10,000 5.26%

INTERFUND TRANSFERA9901 Transfer to Capital Fund 100,000 100,000A9901 Transfer to Debt Service Fund 1,329,450 1,323,563

1,429,450 1,423,563 -0.41%

TOTAL DEBT SERVICE 1,599,950 1,594,563 -0.34%

Total of 1000, 5000, 8000, & 9000 Codes

Grand Total Budget to Budget Increase is $100,103

Code 2018-2019 2019-2020 %1000 General Support $2,078,734 $2,135,220 2.72%5000 Transportation $790,509 $868,008 9.80%8000 Community Education $15,816 $15,946 1.01%9000 Benefits & Debt Service $5,331,288 $5,397,276 1.24%

$8,316,347 $8,416,450

Proposition #2 Transportation

• No. 2 Student Transportation Resolution

• RESOLVED, that the Board of Education of the Caledonia-Mumford Central School District is hereby authorized to purchase of two small buses and expend a sum not exceeding $130,000; which said sum will be raised by tax on taxable property of the school district and to be collected in annual installments and to issue obligations thereof in accordance with Educational Law and Local Finance Law.

CMCS Budget TrendsSchool Year Voted

Yes Voted

No% Voted

YesTax Levy Change

Budget to Budget Diff.

2009-2010 243 136 64.1% -0.30% 1.62%

2010-2011 331 164 66.9% 0% -2.34%

2011-2012 278 160 63.5% 2.39% -0.50%

2012-2013 543 209 72.2% 2.60% -0.07%

2013-2014 276 137 66.8% 2.99% 4.10%

2014-2015 344 140 71.1% 1.66% 2.41%

2015-2016 258 88 74.6% 1.90% 3.44%

2016-2017 250 67 78.9% 1.50% -2.08%

2017-2018 221 67 69.3% 1.99% 3.28%

2018-2019 213 50 79.7% 1.99% 2.38%

10 year avg. 296 122 70.7% 1.67% 1.22%

Caledonia-Mumford C.S.D. Property Tax Cap

Prior Year Tax Levy $7,035,732Tax Base Growth Factor x 1.0036

$7,061,061Prior Year PILOT (payment in lieu of taxes) + $16,792

$7,077,853Prior Year Exclusions (capital levy court orders) - $112,408 Adjusted Prior Year Levy = $6,965,445 Allowable Growth Factor x $1.02

$7,104,754PILOTS from coming year - $16,792 Tax Levy Limit = $7,087,962 Coming Year Exclusions + $88,692Tax Levy Limit = $7,176,654Available Carryover + 0 Maximum Allowable Levy (50% +1) = $7,176,654

Cal-Mum Tax Levy Limit 2.00%

Tax Cap2.0%

DRAFT

Caledonia-Mumford Where We Expect Success and Nothing Less

Thank You!