2023-24 Budget Public Hearing
May 2, 2023
Webster Central School District
Budget Thought Process May 2, 2023
Mahatma Gandhi
Webster Central School District
“The future depends on what we do in the present”
Agenda May 2, 2023
Three Part Budget /Contingent Budget
Budget Timeline Recap
Revenues
Budget Accomplishments
Propositions
Webster Central School District
Budget Process
Budget Timeline Recap November/ December Budget Process Begins Initial guidelines, forecast and formulas are developed
January
March
April
May
Thought Exchange
Board Workshops
Budget Adoption
Budget Hearing & Vote
Community and Staff forum First two workshops held FInal Workshop held and budget opened for the month for budget First Draft of the Tax Cap Formula adopted by the BOE. comments submitted
Tonight- Budget Hearing May 16-Vote.
Budget Guidelines May 2, 2023 Webster Central School District
✓ Work within the tax cap ✓ Maintain small class size initiative ✓ Preserve previously added positions ✓ Support the instructional continuum K-12 ✓ Continue to utilize the remaining federal funds to supplement the budget process ✓ Use data on instructional and operational programs to assist in the budget development ✓ Preserving the fiscal integrity of the school district for years to come ✓ Looking for ways to deliver services in a more cost effective manner
Budget Accomplishments May 2, 2023 Webster Central School District
✓ Funding for Professional Development ✓ Continued reduction of elementary class size where possible ✓ Funding for centralized cultural arts and enrichment programs ✓ Positions for K-12 special education curriculum ✓ English New Language (ENL) staffing increases as mandated by statute ✓ Tax Cap Compliant
Budget Accomplishments May 2, 2023 Webster Central School District
✓ Response to Intervention funding ✓ Instructional Technology project for high speed cabling upgrades ✓ Instructional department funding increases ✓ Career and Technical (CTE) funding increase for New Visions medical program ✓ Four school nurse positions made permanent after federal funding expires ✓ Additional funding for co-curricular and athletic programs ✓ No longer utilizing reserves to make a balanced budget
Wrapping Up Federal Stimulus Funding May 2, 2023 Webster Central School District
● The second of the CARES Act stimulus funding comes to a conclusion in the upcoming fiscal year ○ $7,982,119 allocated to the district ○ Ends on September 30,2023 ○ Funds split between learning loss initiatives ■ Summer/After school programs ■ Encore program ■ ENL expansion ■ Learning Recovery ● All funds from this grant are part of the ongoing operation budget moving forward ● Last grant (ARP) will end on September 30,2024
May 2, 2023
Three Part Budget Program
Capital
All “back office/central services” and support areas as well as building administration
All costs associated with the direct instruction of students, including transportation
All costs related to facilities maintenance, debt services, and transfers to capital funds
Webster Central School District
Administrative
Three Part Breakdown May 2, 2023
Headers
Body Copy
Merriweather
Alegreya Sans Medium
78.2%
14.8%
Administrative
Program
Capital
$14,369,106
$159,861,149
$30,208,475
Webster Central School District
7.0%
Administrative Budget 2021-22
2022-23
2023-24
Variance
% Change
Board of Education and Clerk
$26,435
$26,435
$26,435
$0
0.00%
Superintendent's Office
$353,102
$339,459
$349,300
$9,841
2.90%
Business Administration
$1,049,043
$1,088,135
$1,110,800
$22,665
2.08%
Legal Services
$175,000
$175,000
$175,000
$0
0.00%
Personnel Services
$767,573
$733,973
$789,475
$55,502
7.56%
Public Information and Services
$327,445
$330,889
$334,450
$3,561
1.08%
Headers Merriweather
Body Copy
Alegreya Sans Medium
$578,603
$607,533
$638,000
$30,467
5.01%
School Association Dues
$55,000
$55,000
$55,000
$0
0.00%
Assessments on School Property
$10,000
$10,000
$10,000
$0
0.00%
BOCES Administrative Costs
$1,575,000
$1,575,000
$1,575,000
$0
0.00%
Supervision
$4,878,048
$4,893,290
$4,976,450
$83,160
1.70%
Benefits
$3,989,265
$4,159,684
$4,329,196
$169,512
4.08%
Total Budget
$13,784,514 $13,994,398 $14,369,106
$374,708
2.68%
Webster Central School District
Unallocated Insurance
May 2, 2023
Administrative Category
Program Budget 2021-22
2022-23
2023-24
Curriculum
$2,785,302
$2,793,708
$2,928,600
$134,892
4.83%
Instruction
$53,250,249
$56,007,954
$58,146,690
$2,138,736
3.82%
Special Education
$19,672,717
$20,374,918
$21,803,580
$1,428,662
7.01%
Occupational Education
$1,625,000
$1,850,000
$2,000,000
$150,000
8.11%
$265,000
$265,000
$265,000
$0
0.00% 1.22%
Summer School
Variance
% Change
$1,565,968Headers $1,677,634
$1,698,105 $20,471 Body Copy
Computer Assisted Instruction
$6,061,342
$6,203,611
$6,860,575
$656,964
10.59%
Pupil Services
$7,822,716
$7,967,420
$8,324,245
$356,825
4.48%
Athletics and Co-Curricular
$3,028,473
$3,202,695
$3,413,000
$210,305
6.57%
Transportation
$8,375,283
$8,462,835
$8,517,550
$54,715
0.65%
Recreation
$906,754
$1,041,864
$1,117,200
$75,336
7.23%
Benefits
$40,825,613
$42,956,645
$44,546,604
$1,589,959
3.70%
Transfers
$240,000
$240,000
$240,000
$0
0.00%
$146,424,417 $153,044,284 $159,861,149
$6,816,865
4.45%
Total Budget
Merriweather
Alegreya Sans Medium
Webster Central School District
Library
May 2, 2023
Program Category
Capital Budget
2022-23
2023-24
Operation of Plant
$7,792,389
$7,977,439
$8,116,075
$138,636
1.74%
Maintenance of Plant
$4,222,355
$4,215,355 Headers
$4,381,500 $166,145 Body Copy
3.94%
Benefits
$3,747,641
Merriweather
$3,886,458
$4,048,000
$161,542
4.16%
Debt Service
$12,743,129
$12,595,523
$13,562,900
$967,377
7.68%
Transfers
$100,000
$100,000
$100,000
$0
0.00%
$28,605,514
$28,774,775
$30,208,475
$1,433,700
4.98%
Total Budget
Variance
Alegreya Sans Medium
% Change
Webster Central School District
2021-22
May 2, 2023
Capital Category
Budget By State Reporting Area-The Where District Expenses Are May 2, 2023
Headers
Body Copy
Merriweather
Alegreya Sans Medium
Webster Central School District
Budget By State Reporting Area-The What District Expenses Are May 2, 2023
Headers
Body Copy
Merriweather
Alegreya Sans Medium
Webster Central School District
1. $204,438,730-Total Budget 3. $8,625,273 Dollar Increase over 2022-23 (County Average$6,190,377)
May 2, 2023
2. 4.4% Increase over 2022-23
5.8% Webster Central School District
01 $18,481 May 2, 2023
Webster Per Pupil
02 $18,905 County Average
Based on 2020-21 financial reporting data
03 $23,468 State Average
Webster Central School District
State Fiscal Data
03
May 2, 2023
Revenues
Webster Central School District
State Aid Updates May 2, 2023 Webster Central School District
✓ State Budget-Do We Have One Yet? ■ Framework Done as of 4/28/2023 ■ Details are thin at this time ✓ Final Year of Foundation Aid Phase In ■ Largest year to year increase in foundation aid since it began in 2008-09 ● $5,772,150 ● At this time still planning for the required set aside provision ■ Big increase in Building Aid-In line with increase in debt service ■ Other state aid revenues flat ■ UPK ● Current allocation is for more seats ● Hopeful that it will change to be an increase in allocation per student ● Project increase in seats far outpace the demand “fake money”
Total Revenues
2022-23
2023-24
Variance
% Change
Sales Tax
$7,350,000
$8,000,000
$8,000,000
$0
0.0%
State Aid
$56,822,638
$61,529,924
$67,812,930
$6,283,006
10.2%
Rental of Property
$265,000
$265,000
$265,000
$0
0.0%
Interest
$200,000
$150,000
$150,000
$0
0.0%
Payments In Lieu of Taxes (PILOTS)
$1,250,000
$1,250,000
$1,250,000
$0
0.0%
Misc Revenues
$1,800,000
$1,800,000
$1,800,000
$0
0.0%
Reserves
$1,000,000
$500,000
$0
-$500,000
-100.0%
Appropriated Fund Balance
$5,500,000
$5,500,000
$5,500,000
$0
0.0%
Property Tax Levy
$114,626,807 $116,818,533 $119,660,800
$2,842,267
2.4%
Total Revenues
$188,814,445 $195,813,457 $204,438,730
$8,625,273
4.4%
Webster Central School District
2021-22
May 2, 2023
Revenue Category
May 2, 2023
Contingent Budget
Webster Central School District
Contingent Budget 2023-24 May 2, 2023 Webster Central School District
✓ If voters do not approve the budget, the Board of Education may: ○ Seek another vote in June with the same or different budget plan ○ Implement the contingent budget after the first vote should it be defeated on May 16 ✓ Contingent Budget Cap ○ Based on the Tax Levy Limit ○ Tax Levy cannot be greater than the prior year - must remain at $116,818,533 ○ Certain expenditure items must be removed ■ Equipment lines, free use of facilities ○ Must stay within administrative % from prior year ○ Must ensure health & safety of students, staff, preserve the property of the district
Contingent Budget 2023-24 May 2, 2023
✓ Contingent Budget Cap Calculation ■ $201,923,033 ■ $2,515,697 less than proposed based on necessary reductions ✓ However, the contingent budget would require additional reductions or use of new revenue sources because: ■ Tax levy reverts back to previous year’s budget amount ■ Loss of $2,842,267 from proposed 2023-24 levy ■ $326,570 would be needed in additional revenue/reductions to make up the difference
Webster Central School District
03
May 2, 2023
Propositions
Webster Central School District
Capital Outlay Project 2023-24 May 2, 2023 Webster Central School District
✓ Next year’s allocation will go towards State Road Elementary School: ○ Gutter Replacement around the building ○ Ceiling & Lighting upgrades if bid costs allow ✓ Funded by a transfer to capital of $100,000 ✓ Eighth year of doing these projects ○ Receive $75,000 in aid the following year ✓ Projects that are normally done by B&G staff, but now generate state aid ✓ Required by SED to present as part of budget hearing ✓ Currently there is legislation to expand this to $250,000 ○ Can adjust and do more at the building if NYS passes the budget
Proposition #1
Webster Central School District
✓ 5 Thomas 66 Capacity Conventional Buses ✓ 4 Thomas 48 Pupil Half Buses ✓ All wheelchair accessible ✓ Decrease of $87,500 compared to last year ✓ First payments made in 2024-25 fiscal year ✓ When new buses arrive in the Summer, we surplus the correspondingly aged buses
May 2, 2023
$1,600,000:
Board of Education Candidates
Webster Central School District
✓ Christine Shuttleworth ✓ Maria Cortes ✓ Janice Richardson ✓ Dave Calus
May 2, 2023
Community residents will be asked to elect two (2) individuals for 3-year terms beginning July 1, 2023. The names will appear on the ballot in the order below based on random drawing:
May 2, 2023
Vote Reminder May 16, 2023 Webster Schroeder Gymnasium
Webster Central School District
6am - 9pm
Webster Central School District
All Budget Information Can Be Found Here: Webpage
May 2, 2023
Thank you!