2022-23 Budget Public Hearing May 3, 2022
Agenda ➢ ➢ ➢ ➢ ➢ ➢ ➢
Review of Budget Process and Factors Budget Accomplishments 3 part budget Where and the What of the Budget Revenues Contingent Budget Propositions
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Budget Timeline Recap Began with kick-off presentation to the BOE, and early indications
Governor’s Proposal for State Aid was released
Tax Cap Finalized and Submitted on the 1st
State Aid released to districts
May 3 Budget Hearing
Second Vote if necessary
Nov
Jan
March
April
May
June
Dec
Building Budget formulas developed
Feb
First Blush of Tax Cap
March
First two Budget Workshops completed
3
April
Final budget workshop brokedown state aid and adoption
May
Budget Vote Day on the 17th
July
Begin new fiscal year
Budget Accomplishments
Academic Programming
Reduced Levy Limit Lowered the levy to $600,000 below the cap based on extra revenues from state aid increases
✓ ✓ ✓
Reduction in Reserves
✓ ✓ ✓
Lowered the usage of reserves applied to close budget shortfalls on the revenue side
✓ ✓ ✓ 4
Elementary Class Size reduction Elementary RTI expansion Positions for academic achievement Middle school literacy positions High school course offerings Additional funding for fine arts/music Special education programming positions Increase in school nurse positions Additional Funding for athletics and co-curricular programs
1. Three Part Budget
Three Part Budget
➢ A way for all schools to present their budgets in a consistent and comparable format ➢ Three Components ▻
▻
▻
Administrative ■ All “back office/central services” and support areas as well as building administration Program ■ All costs associated with the direct instruction of students, including transportation Capital ■ All costs related to facilities maintenance, debt service, and transfers to the capital fund 6
Administrative
Program
Capital
$13,994,398
$153,044,284
$28,774,775
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Administrative Budget Administrative Category
2020-21
2021-22
2022-23
Variance
% Change
Total Board of Education and Clerk
$26,435
$26,435
$26,435
$0
0.00%
Total Superintendent's Office
$341,396
$353,102
$339,459
-$13,643
-3.86%
Total Business Administration
$1,095,439
$1,049,043
$1,088,135
$39,092
3.73%
Total Legal Services
$175,000
$175,000
$175,000
$0
0.00%
Total Personnel Services
$713,552
$767,573
$733,973
-$33,600
-4.38%
Total Public Information and Services
$303,709
$327,445
$330,889
$3,444
1.05%
Total Unallocated Insurance
$561,750
$578,603
$607,533
$28,930
5.00%
Total School Association Dues
$55,000
$55,000
$55,000
$0
0.00%
Total Assessments on School Property
$10,000
$10,000
$10,000
$0
0.00%
Total BOCES Administrative Costs
$1,575,000
$1,575,000
$1,575,000
$0
0.00%
Total Supervision
$4,744,429
$4,878,048
$4,893,290
$15,242
0.31%
Total Benefits
$3,853,041
$3,989,265
$4,159,684
$170,419
4.27%
Total Budget
$13,454,751
8 $13,784,514
$13,994,398
$209,884
1.52%
Program Budget Program Category
2020-21
2021-22
2022-23
Variance
% Change
Total Curriculum
$2,807,686
$2,785,302
$2,793,708
$8,406
0.30%
Total Instruction
$52,390,800
$53,250,249
$56,007,954
$2,757,705
5.18%
Total Special Education
$19,181,728
$19,672,717
$20,374,918
$702,201
3.57%
Total Occupational Education
$1,550,000
$1,625,000
$1,850,000
$225,000
13.85%
$265,000
$265,000
$265,000
$0
0.00%
Total Library
$1,562,867
$1,565,968
$1,677,634
$111,666
7.13%
Total Computer Instruction
$5,861,167
$6,061,342
$6,203,611
$142,269
2.35%
Total Pupil Services
$6,860,325
$7,822,716
$7,967,420
$144,704
1.85%
Total Athletics and Co-Curricular
$2,956,469
$3,028,473
$3,202,695
$174,223
5.75%
Total Transportation
$8,215,410
$8,375,283
$8,462,835
$87,552
1.05%
Total Recreation
$951,579
$906,754
$1,041,864
$135,110
14.90%
Total Benefits
$39,204,457
$40,825,613
$42,956,645
$2,131,032
5.22%
Total Transfers
$240,000
$240,000
$240,000
$0
0.00%
Total Budget
$142,047,488
$146,424,417
$153,044,284
$6,619,868
4.52%
Total Summer School
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Capital Budget Capital Category
2020-21
2021-22
2022-23
Total Operation of Plant
$7,559,621
$7,792,389
$7,977,439
$185,050
2.37%
Total Maintenance of Plant
$4,267,187
$4,222,355
$4,215,355
-$7,000
-0.17%
Total Benefits
$3,588,972
$3,747,641
$3,886,458
$138,817
3.70%
Total Debt Service
$12,260,856
$12,743,129
$12,595,523
-$147,606
-1.16%
Total Transfers
$100,000
$100,000
$100,000
$0
0.00%
Total Budget
$27,776,636
$28,605,514
$28,774,775
$169,261
0.59%
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Variance
% Change
Budget by State Function Area- The Where
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Budget by State Object Area- The What
12
State Fiscal Data School
Webster
County Average
Statewide Average
Per Pupil Expenditure
$17,464
$18,247
$22,835
❖ ❖ ❖ ❖
Fiscal data reporting changed in the last budget cycle Data is based on 2019-20 fiscal data Before data was taken from our end the fiscal year reporting through the state SAMS sight Now data that is utilized from district reporting to the state division of budget ➢ Reporting is much different ➢ One major difference is benefits are now applied as a % allocation to the expenditure areas 13
2. Revenues
15
Revenue Category
2020-21
2021-22
2022-23
Variance
Sales Tax
$7,350,000
$7,350,000
$8,000,000
$650,000
State Aid*
$53,713,540
$56,822,638
$61,529,924
$4,707,286
BOCES
$265,000
$265,000
$265,000
$0
Interest
$200,000
$200,000
$150,000
-$50,000
Payments In Lieu of Taxes (PILOTS)
$1,250,000
$1,250,000
$1,250,000
$0
Misc Revenues
$1,725,000
$1,800,000
$1,800,000
$0
Reserves
$2,182,499
$1,000,000
$500,000
-$500,000
Appropriated Fund Balance
$5,500,000
$5,500,000
$5,500,000
$0
Property Tax Levy
$111,092,837
$114,626,807
$116,818,533
$2,191,726
Total Revenues
$183,278,876
$188,814,445
$195,813,457
$6,999,012
●
Reminder that UPK and federal grants are not included in the budget vote totals even though they show up on state aid reports 16
$195,813,457 Proposed 2022-23 Budget
$6,999,012 Dollar Increase
3.71%
Percent Increase 17
3. Contingent Budget
Contingent Budget
➢ 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 17 19
Contingent Budget ➢ Contingent Budget Cap ○ Based on the Tax Levy Limit ○ Tax Levy cannot be greater than the prior year - must remain at $114,626,807 ○ Certain 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 20
What would our Contingent Budget look like? ➢ Contingent Budget Cap ○ $193,328,228, $2,485,229 less than proposed based on necessary reductions ○ However, the contingent budget would NOT require additional reductions or use of new revenue sources because: ■ ■ ■
Tax levy reverts back to previous year’s budget amount Loss of $2,191,726 from proposed levy Levy proposed is lower than mandatory reductions, so would not need additional revenue to make up the difference 21
4. Propositions
Capital Outlay Project 2022-23
Next year’s allocation will go towards Schroeder High School: ➢ Technology Room Improvements ➢ Ceiling & Lighting upgrades if bid costs allow Funded by a transfer to capital of $100,000 ✓ Seventh 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
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Proposition #1 - Bus Purchase Total Cost - $1,687,500: ➢ 10 IC 66 Capacity Conventional Buses ➢ 4 MicroBird 30 Pupil Mini Buses ▻ 2 wheelchair accessible ➢ Increase of $121,500 compared to last year ➢ First payments made in 2023-24 fiscal year ➢ When new buses arrive in the Summer, we surplus the correspondingly aged buses 24
May 17, 2022 Webster Schroeder Gymnasium 6am-9pm
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Board of Education Candidates
Community residents will be asked to elect three (3) individuals for 3-year terms beginning July 1, 2022. The names will appear in the order below based on random drawing: ❖ ❖ ❖ ❖ ❖ ❖ ❖ ❖ ❖
Richard Fraser Jason Siwik Carole Barnabas Jennifer Fonseca Charlie Roods Jill Joy Louie Levine Linda Dioguardi Tammy Gurowski 26
Thanks!
Any questions?
All budget information can be found linked here: District Website
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