2022-23 Budget Workshop March 1, 2022
01
Agenda Tax Cap and State Aid Updates
Expenditure Areas (Operations/Benefits/Debt Service)
Questions 2
Tax Levy Update Draft Submitted to Comptroller
3
It’s Wait and See Time No New Updates on Albany Budget and State Aid! 4
Buildings & Grounds 2022-23 Preliminary Budget
5
B&G Budget ❏ 1,541,180 square feet of buildings to maintain with 135 employees ❏ 260 acres of land ❏ Prioritize into three areas: ❏ Health and Safety ❏ Program and Curriculum ❏ Aesthetics ❏ This year we did not allow for any B&G requests ❏ Staffing Shortages ❏ Construction-focus on items that compliment areas of construction 6
2020-21
2021-22
2022-23
Variance
% Change
Non-Instructional Salaries
$6,709,813
$6,882,744
$7,045,794
$163,050
2.37%
Equipment
$225,000
$225,000
$225,000
$0
0.00%
Fuel
$110,000
$110,000
$110,000
$0
0.00%
Natural Gas
$1,725,000
$1,725,000
$1,725,000
Electricity
$725,000
$725,000
$725,000
$0
0.00%
Contractuals
$654,000
$654,000
$654,000
$0
0.00%
Supplies
$653,000
$653,000
$653,000
$0
0.00%
Repairs
$625,000
$625,000
$625,000
$0
0.00%
BOCES Services
$400,000
$415,000
$430,000
$15,000
3.61%
Total
$11,826,813
$12,014,744
$12,192,794
$178,050
1.48%
Remember this $0
Number later….
0.00%
7
Behind the Numbers Cost Drivers
Cost Savers
1.
1.
2. 3.
Minimum Wage increases pushing salaries for custodial staff Staffing issues BOCES costs for operational software programs
2.
3.
Breakage due to retirements/resignations Energy neutral due to efficiencies from lighting management & HVAC management No special projects
8
On the Horizon ❏
❏
100K Capital Outlay Project ❏ Schroeder Technology Wing Improvements ❏ However….some state changes may impact that Replacing one unfilled position from a retirement two years ago ❏ Take away from the COVID experience ❏ Coordinator of Custodial services ❏ Focus on training/standards ❏ Position is budget neutral - has always been included
9
Transportation 2022-23 Preliminary Budget
10
Behind the Numbers Cost Drivers
Cost Savers
1.
1. 2.
2. 3.
Salaries are taking off due to supply and demand a. 11 FTE for office staff b. 9 FTE for mechanics c. 147 FTE for drivers Need for more monitors Continuous recruiting efforts along with training efforts of potential new drivers
3.
4.
Breakage due to retirements Garage staff does an excellent job with efficiencies and service within budget Safe driving records a. No insurance increases b. No major accidents to repair c. All help to maintain status quo budget lines Contract Transportation 11
Bus Proposition for ❏ Utilizing state contract pricing for International and 2022-23
Blue Bird Bus Models once again ❏ The recommendation is to purchase the following: ❏ 10 IC 66 Capacity Conventional Buses ❏ 4 MicroBird 30 Pupil Mini Buses ❏ 2 that are wheelchair accessible ❏ Total Cost: $1,687,500 ❏ Decrease of $121,500 over last year ❏ First payment will not be until the 2023-24 school year ❏ Will see an increase in bus borrowing for that fiscal year 12
2020-21
2021-22
2022-23
Variance
% Change
Non-Instructional Salaries
$5,536,260
$5,716,133
$5,803,685
$87,552
1.53%
Supplies
$273,900
$273,900
$273,900
$0
0.00%
Insurance
$90,000
$90,000
$90,000
$0
0.00%
Fuel
$750,000
$750,000
$750,000
$0
0.00%
Contractuals
$190,250
$170,250
$220,250
$50,000
29.37%
BOCES Contract Transportation
$1,375,000
$1,375,000
$1,325,000
($50,000)
-3.64%
Totals
$8,215,410
$8,375,283
$8,462,835
$87,552
1.05%
13
Debt Service & Transfers 2022-23 Preliminary Budget
14
Borrowing Updates ❏ Last year for the 2006 Project ❏ $1,460,625 in reduced debt service ❏ One more year for the 2004 / 2006 Project Issuance ❏ $3,507,650 in reduced debt service in 2024-25 ❏ Highlighted the transfer to capital ❏ That is dependent on state changes ❏ Would look to reduced facilities contractuals for repairs ❏ Add to this line in accordance with new state limits
15
Description
2020-21
2021-22
2022-23
Variance
% Change
Principal-Construction
$8,410,000
$7,865,000
$7,730,000
($135,000)
-1.72%
Interest-Construction
$2,142,483
$3,114,982
$3,148,069
$33,088
1.06%
Total Construction Debt
$10,552,483
$10,979,982
$10,878,069
($101,913)
-0.93%
Principal-Bus Bonds
$1,597,000
$1,653,000
$1,616,000
($37,000)
-2.24%
Interest-Bus Bonds
$111,373
$110,148
$101,454
($8,694)
-7.89%
Total Bus Borrowing Debt
$1,708,373
$1,763,148
$1,717,454
($45,694)
-2.59%
Total Debt Service
$12,260,856
$12,743,129
$12,595,523
($147,606)
-1.16%
Transfer to Capital
$100,000
$100,000
$100,000
$0
0.00%
Transfer to Federal Fund
$240,000
$240,000
$240,000
$0
0.00%
Total Transfers
$340,000
$340,000
$340,000
$0
0.00%16
Central Services 2022-23 Preliminary Budget
17
What Makes Up This Budget? BOCES
Finance/Human Resources
Public Information
BOCES Administrative
✓
15.0 FTE for all staff
✓
3.0 FTE for all staff
Budget
✓
Auditing Services
✓
Website Maintenance
✓
Financial Software
✓
Legal Services
✓
AV/TV Equipment
✓
HR Software Suite
✓
Tuition Reimbursements
✓
Newsletters
✓
Conferences
✓
Printing/Mailing
✓
School Association Dues
✓
Tax Collection Expenses
✓
Centralized supplies
✓
18
What Makes Up This Budget Superintendent
Board of Education
Liability Insurance
✓
2.0 FTE
✓
District Clerk
✓
Includes Secretarial
✓
Budget Vote Expenses
Liability Insurance
Support
✓
Records Management
(Non-automotive)
✓
✓
General Accident and
Student Accident Insurance Premiums
19
Description
2020-21
2021-22
2022-23
Variance
%Change
Instructional Salaries
$ 600,497
$ 673,746
$ 670,202
$ (3,544)
-0.53%
Non-Instructional Salaries
$ 1,040,349
$ 999,582
$ 985,357
$ (14,225)
-1.42%
Supplies
$ 42,535
$ 45,620
$ 46,182
$ 562
1.23%
Contractuals
$ 667,150
$ 667,150
$ 667,150
$-
0.00%
Insurance
$ 561,750
$ 578,603
$ 607,533
$ 28,930
5.00%
BOCES Services
$ 1,945,000
$ 1,952,500
$ 1,965,000
$ 12,500
0.64%
Total
$ 4,857,281
$ 4,917,201
$ 4,941,424
$ 24,223
0.49%
20
Benefits 2022-23 Preliminary Budget
21
Updates ❏ Pension System • TRS • ERS ❏ FICA ❏ Healthcare • RASHP 1 • RASHP 2 • Medicare 22
The 4 Largest Areas
Workers’ Compensation Board
23
1.Worker’s Compensation ✓
✓ ✓ ✓
Total District Bill is up 103% Since 2008-09 2008-09: $654,455 2022-23: $1,330,456 100% increase caused by state mandate requirements
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2. Pension Systems ✓ ✓ ✓ ✓ ✓ ✓
ERS
TRS
25 Year ○ 11.21% 20 Year ○ 13.72% 10 Year ○ 16.11% 5 year ○ 14.38% 2003-$150,000 2023-$2,831,949
✓ ✓ ✓ ✓ ✓ ✓
25 Year ○ 8.02% 20 Year ○ 9.83% 10 Year ○ 11.77% 5 year ○ 9.82% 2003-$1,300,000 2023-$7,764,421 25
Teacher’s Retirement System
*Average = 10.84%
*Since 1978
11
Employee’s Retirement System
*Average = 9.79%
*Since 1978
11
3. Healthcare ✓ ✓
✓
RASHP I & II Plans
Medicare Advantage Plans
Rates were higher than expected 4.9% for RASHP 1 and 7.3% for RASHP II ○ Loss of contracts ○ Higher Prescription/Medical costs ○ Reliance on reserves to offset costs has a shelf life-FLASHP Always tough to predict costs for the next budget cycle ○ Federal Fiscal vs. School Fiscal
✓ ✓ ✓
0%-5% increases on the over 65 plans Net gain of 30 retirees We now have 130 more retirees enrolled on plans that active employees
28
29
2019-20
2020-21
2021-22
2022-23
$ Variance
% Difference
ERS
$ 2,800,000
$ 2,825,000
$ 2,900,000
$ 2,831,949
$ (68,051)
-2.35%
TRS
$ 6,763,703
$ 7,278,992
$ 7,405,982
$ 7,764,421
$ 358,439
4.84%
FICA
$ 6,700,000
$ 7,036,232
$ 7,257,319
$ 7,511,325
$ 254,006
3.50%
Worker's Comp
$ 1,224,658
$ 1,224,658
$ 1,297,158
$ 1,330,456
$ 33,298
2.57%
Life Insurance
$ 45,000
$ 45,000
$ 45,000
$ 45,000
$-
0.00%
Unemployment
$ 140,000
$ 140,000
$ 140,000
$ 140,000
$-
0.00%
Health
$ 23,971,955
$ 25,289,606
$ 26,660,078
$ 28,368,854
$ 1,708,776
6.41%
Dental
$ 1,151,983
$ 1,151,983
$ 1,151,983
$ 1,180,783
$ 28,800
2.50%
Buyouts
$ 820,000
$ 850,000
$ 875,000
$ 900,000
$ 25,000
2.86%
HRA plans
$ 725,000
$ 725,000
$ 750,000
$ 850,000
$ 100,000
13.33%
FSA plans
$ 80,000
$ 80,000
$ 80,000
$ 80,000
$-
0.00%
$ 44,422,299
$ 46,646,471
$ 48,562,520
$ 51,002,787
$ 2,440,267
5.03% 30
Total
$89,535,363 Workshop #1 Total
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Next Up…..
Instructional Areas ✓
Instruction
✓
Supervision
✓
Curriculum
✓
Special Education
✓
PPS
Community Ed
Athletics
Extracurriculars .
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Thanks to our Budget Builders
Blaine Cunningham
Neil Flood
Director of
Safety &
Facilities
Security
Director of
Renee Reagan Transportation Manager
Joe Pustulka Director of Operations 33
Thank you! Write a closing statement or call-to-action here.
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