Marcellus Central School District...Support staff development opportunities and training on...
Transcript of Marcellus Central School District...Support staff development opportunities and training on...
Marcellus Central School District COMMUNITY BUDGET FORUM
“PRESERVING THE MARCELLUS OF TODAY”
MARCH 30, 2015
Purpose for Tonight’s Meeting
Facts, Figures and Future
Tonight’s Agenda
John Fuller, Vice President, Board of Education
Reflective thoughts about the
Marcellus Central School District
Ryan Riefler, President, Board of Education
Board of Education priorities
Anthony Sonnacchio, Business Administrator
2014-2015 financial status
2015-2016 budget development
Beyond 2015-2016
Community questions and answers
Reflective Thoughts About the
Marcellus Central School District
MR. JOHN FULLER
VICE PRESIDENT, BOARD OF EDUCATION
Reflective Thoughts Controlling Costs: Salaries
13.4
13.6
13.8
14.0
14.2
14.4
14.6
14.8
15.0
15.2
15.4
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Mill
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s
Actual Salary Costs – 2008-2009 through 2013-2014
Source: NYSED ST-3 Financial Report
Reflective Thoughts Controlling Costs: Health Insurance
2.9
3.0
3.0
3.1
3.1
3.2
3.2
3.3
3.3
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Mill
ion
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Actual Health Insurance Costs – 2008-2009 through 2013-2014
Source: NYSED ST-3 Financial Report
Reflective Thoughts Controlling Costs: General Fund Budget
27.0
27.5
28.0
28.5
29.0
29.5
30.0
30.5
2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
Mill
ion
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Actual General Fund Expenditures – 2008-2009 through 2013-2014
Source: NYSED ST-3 Financial Report
Reflective Thoughts Controlling Costs: General Fund Budget
Reflective Thoughts Controlling Costs: General Fund Budget
Reflective Thoughts Controlling Costs: Expenditures Per Pupil
12,000
17,000
22,000
27,000
32,000
37,000
42,000
2014-2015 Budgeted Expenditures Per Pupil: New York State
Source: 2014-2015 NYS Property Tax Report Card 33rd of 669 Districts in NYS
Low = $13,557
Marcellus = $16,920 High = $137,176
Reflective Thoughts Fiscal Responsibility: Fund Balance
0%
10%
20%
30%
40%
50%
60%
June 30, 2014 Reserves as a Percent of Budget: Central New York Districts
Source: 2014-2015 NYS Property Tax Report Card 5th of 31 Districts in CNY
Low = 5.4%
Marcellus = 12.9% High = 56.9%
Marcellus Central School District Board of Education Priorities
MR. RYAN RIEFLER
PRESIDENT, BOARD OF EDUCATION
Board of Education Priorities
Safety
Ensure safety for all through diligence and improvement of building security, and through continued support for our School Resource Officer model
Academic Programs
Strive for improvement in the areas of assessment, graduation rates, and student growth
Continued excellence with our Special Education program
Continue aligning curriculum with the Common Core and State Education Department
Continued support of Academic Intervention Services and Response to Intervention program
Maintain manageable class sizes
Fiscal Responsibility
Continue to balance the needs of our students with the fiscal capacity of our community
Board of Education Priorities
Maintain Our Physical Plant, Technology Infrastructure, and Human Capital
Maintain and improve our campus, buildings, transportation vehicles and plant
Upgrade and maintain our infrastructure to remain current with advancements in instructional technology
Support staff development opportunities and training on implementation of APPR
Student Opportunities
Continue to offer enhanced educational programs such as advanced placement and elective courses, as well as distance learning programs
Continue to offer extracurricular activities such as Art, Music, Drama and Athletics
Energy Efficiency and Green Technologies
Evaluate and implement appropriate methods to conserve energy and promote respect for our environment
Marcellus Central School District Current Year Budget Status
ANTHONY SONNACCHIO
BUSINESS ADMINISTRATOR
Marcellus Central School District Current Year Budget Status
2014-2015 2014-2015
Category Budget Projected
Total Revenues $31,605,814 $ 30,538,195
Total Expenditures 31,605,814 30,900,034
Projected Year End Variance $ 0 $ 361,839*
*Addressed through scheduled use of reserves
Reflective Thoughts Controlling Costs: Expenditures Per Pupil
14,000
16,000
18,000
20,000
22,000
24,000
26,000
28,000
30,000
2014-2015 Budgeted Expenditures Per Pupil: Central New York Districts
Source: 2014-2015 NYS Property Tax Report Card 3rd of 31 Districts in CNY
Low = $16,023
Marcellus = $16,920 High = $28,086
Marcellus Central School District 2015-2016 Budget Update
ANTHONY SONNACCHIO
BUSINESS ADMINISTRATOR
Marcellus Central School District 2015-2016 Budget Update: Expenditures
2014-2015 2015-2016 2015-2016 Category Adopted Initial Draft Current Draft
Salaries $15,365,859 $15,764,556 $15,764,556
Equipment 171,255 166,155 166,155
Contractual 1,960,219 2,006,223 2,106,223
BOCES 2,122,947 2,334,446 2,334,446
Materials & Supplies 837,741 820,241 870,240
Debt Service 2,988,821 2,906,177 2,906,177
Employee Benefits 8,058,972 7,655,550 7,624,334
Interfund Transfers 100,000 100,000 100,000
Total Projected Expenditures $31,605,814 $31,753,348 $31,872,131
Marcellus Central School District 2015-2016 Budget Update: Revenues
2014-2015 2015-2016 2015-2016 Category Adopted Initial Draft Current Draft
Tax Levy $17,776,775 $18,132,311 $17,907,445
State Aid 12,395,418 12,395,418 12,477,418
Other 450,285 450,285 450,285
Appropriated Fund Balance 983,336 0 0
Total Projected Revenues $31,605,814 $30,978,014 $ 30,835,148
Marcellus Central School District 2015-2016 Budget Update: Property Tax Cap
2014-2015 Tax Levy $17,776,775 Per 2013-2014 Budget
Tax Base Growth Factor x 1.0044 Per NYS Office of Real Property Services
Adjusted Tax Levy $17,854,993
2014-2015 Levy Supporting Capital - 693,257 Per NYSED/2014-2015 Budget
Adjusted Prior Year Levy $17,161,736
Allowable Growth Factor x 1.0162 Per statutory regulations
Tax Levy Limit $17,439,756
2015-2016 Levy Supporting Capital + 467,689 Per NYSED/2015-2016 Budget
Maximum Allowable Tax Levy $17,907,445
Maximum Allowable Increase $ 130,670 0.74% max increase with majority vote
Marcellus Central School District 2015-2016 Budget Update: Current Budget Gap
2013-2014 2014-2015 2014-2015 Adopted Initial Draft Current Draft
Total Projected Revenues $31,605,814 $30,978,014 $ 30,835,148
Total Projected Expenditures $31,605,814 $31,753,348 $ 31,872,131
Current Budget Gap $ 1,036,983
Factors eventually resulting in elimination of the budget gap include:
• Additional state aid
• Additional use of reserves
• Further tightening of budgetary estimates – meaning that flexibility available for future
budgets will be reduced.
Marcellus Central School District 2015-2016 Budget Update: Reserve Funds Available
Authorized Reserves June 30, 2013 June 30, 2014
Retirement Contribution Reserve $ 2,376,745 $ 2,726,745
Unemployment Insurance Reserve 28,386 28,386
Employee Benefit & Accrued Liability Reserve 272,863 296,720
Total Restricted Fund Balance $ 2,677,994 $ 3,051,851
Reserve for Tax Reduction 602,128 983,336
Unassigned Fund Balance 1,986,062 1,369,955
Total Assigned and Unassigned Fund Balance $ 5,266,184 $ 5,405,142
Marcellus Central School District The Future of Our School Budget
ANTHONY SONNACCHIO
BUSINESS ADMINISTRATOR
Marcellus Central School District Looking to the Future…
Marcellus Central School District Looking to the Future: What We Need
The Gap Elimination Adjustment
“New York State had a gap, they needed to eliminate it, so they adjusted something.” – Rick Timbs, Statewide School Finance Consortium
Because of the GEA, Marcellus continues, since 2010, to experience a loss of state aid:
Year Loss of Aid
2010-2011 (2,042,891)
2011-2012 (2,304,718)
2012-2013 (1,960,907)
2013-2014 (1,515,854)
2014-2015 (1,204,751)
Total Loss of Aid (9,029,121)
Community Q & A