2017-18 Budget Proposal Focus Focus on a budget based on student - - PowerPoint PPT Presentation

2017-18 Budget Proposal

Focus

Focus on a budget based on student

achievement

Focus on investing in technology that will enhance

face to face learning and increase student achievement

Focus

Focus on managing the impact of investments in

education with sensitivity to limited community resources

Focus on investment for stability in the future Focus on a budget that meets legal mandates and

contractual obligations

2017-18 Budget at a Glance

Proposed Budget: $49,220,549 Proposed Budget Increase: 1.47% Proposed Tax Levy Increase: 1.95% Proposed Tax Rate Increase: 1.95% Projected Tax Increase for Owner of $200,000 Home with Basic Star: $77.79

Program Budget Advisory Council

 Daniel Bassette  Bruce Capron  Gene Mancuso  Robert McLane  Zachary O’Dell  Caralyn Ross  Mary Tichenor  Renee Williams

Property Tax 56% State Aid 35% PILOT Payments 0.13% Sales Tax 3% Appropriated Fund Balance 2% Restricted Reserves 2% Community Education 1% Other Revenue 1%

Estimated Revenue

Estimated Revenue

Area Dollar Percent Property Tax $27,766,651 56.41% State Aid $17,003,098 34.54% PILOT Payments $64,000 0.13% Sales Tax (Monroe County) $1,400,000 2.84% Appropriated Fund Balance $840,000 1.71% Restricted Reserves $1,100,000 2.23% Community Education $613,000 1.25% Other Revenue $433,800 0.88% Total $49,220,549 100%

Tax Cap 2017-2018

Increase in Tax Base = 0.73% CPI for 2016 = 1.26% Change in PILOT =

• 0.05%

Estimated Tax Levy Limit = 1.95% 2017 – 2018 Dollar = $530,176 Increase at Levy Limit

Impact on Homeowners

Basic Star

2016 - 2017 2017 - 2018 Assessed Value 200,000 $ 200,000 $ Tax Rate 23.51 $ 23.97 $ Taxes Paid by Owner 3,996 $ 4,074 $ Dollar Increase 77.79 $ Percent Increase 1.95%

Tax Rates

Taxes are apportioned based on the

assessed property value in each town.

Assessments should represent true

market value of comparable properties

Equalization rates are used to make

assessments comparable between towns

Equalization Rates

100% 100% 97% 96% 98% 100% 93% 100% 100%

2016-17 EQUALIZATION

Tax Rates 2017-2018

$23.56 $23.56 $24.29 $26.22 $25.69 $25.17 $27.07 $25.17 $25.17

$21.00 $22.00 $23.00 $24.00 $25.00 $26.00 $27.00 $28.00

Mendon Henrietta Rush Lima Avon Livonia

• W. Bloomfield

Victor Richmond

State Aid

$8,149,764 $1,387,852 $1,706,943 $4,520,287 $625,007 $170,000 $225,297 $8,373,067 $1,477,036 $1,741,924 $4,479,718 $536,056 $170,000 $229,880 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000

Foundation Aid BOCES Aid Transportation Aid Building Aid Excess Cost Aid BOCES Aid Refund Textbook, Library, and Computer Aid 2017 - 18 Proposed Budget 2016 - 17 Budget

State Aid

2016 - 17 Budget 2017 - 18 Proposed Budget $ YOY Change % YOY Change $16,789,734 $17,003,098 $213,364 1.27%

Budgeted Reserves

 Reserve spending provides funds to balance the proposed 2017 – 2018

HFL Budget Appropriated Fund Balance Restricted Reserves $840,000 $1,100,000

500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 Tax Certiorari Unemployment ERS Retirement Workers Comp Employee Benefit

Restricted Reserves

Tax Certiorari Unemployment ERS Retirement Workers Comp Employee Benefit

Revenue Expenses District Reserves (Savings) District Reserves (Savings)

Budgeted Reserves 4% Contingent Expenses 5%

4% Reserve Refunding 1% Bus Purchase Starting Ending

Sustainable Budgeting

HF-L Budget Practice

$36,000,000 $38,000,000 $40,000,000 $42,000,000 $44,000,000 $46,000,000 $48,000,000 $50,000,000 2012 - 2013 2013 - 2014 2014 - 2015 2015 - 2016 2016 - 2017 Appropriation for Buses Restricted Reserve Use Appropriated Fund Balance Revenue

HF-L Projected Reserve Balances

$- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000

2015 2016 2017 2018 Restricted Reserves Unassigned Reserves

Capital Reserves

$3,566,842 $370,785 $370,785 $370,785

$- $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000

2015 2016 2017 2018

General Support 10% Instruction 50% Transportation 4% Community Education 1% Employee Benefits 25% Debt Service 10%

Appropriations

2017-18 Proposed Budget

Area Dollar Percent General Support $4,971,056 10% Instruction $24,567,162 50% Transportation $2,020,851 4% Community Education $599,157 1% Census $3,000 0.01% Employee Benefits $12,264,836 25% Debt Service $4,629,486 9% Inter-fund Transfers $165,000 0.34% TOTAL $49,220,549 100%

What the budget Supports: Lima

 Maintaining full day kindergarten and first grade programs that

emphasize the whole child, assuring that each child is healthy, safe, engaged, supported, and challenged.

 Providing school-wide STEAM emphasis integrating science,

technology, engineering, arts and mathematics into thematic projects, through grade level curriculum, inquiry, hands-on learning, and cooperative activities

What the budget Supports: Manor

 Focusing on the whole child, assuring that each child is healthy, safe,

engaged, supported, and challenged

 Developing Habits of Mind in our young learners guiding them to

problem solve, persevere, strive for accuracy and think flexibly

 Integrating consistent, engaging digital and print literacy resources that

promote relevant learning experiences.

What the budget Supports: Middle

 Developing a technology and software purchase plan that is aligned to

student need and instructional requests.

 Developing and leveraging our staff’s work in interdisciplinary units of

study including Project-Based Learning

 Providing continued focus on Positive Behavioral Intervention and

Support (PBIS) approaches to promote a positive school climate for all.

 Continuing support to align curriculum and units of instruction

What the budget Supports: High

 Reallocating staff to accommodate the shifts in enrollment and to

continue to meet out Strategic Intents.

 Offering all students co-curricular clubs and activities, as requested by

students

 Increasing the opportunities for students to benefit from online and

blended learning (e.g. flipped classrooms), as needed for success after high school

 Maintaining momentum in welcoming incoming freshman with the Link

Crew program and other support programs for students needing extra assistance

What the budget Supports: Districtwide

 Purchasing an online registration program to sign up for sports,

continuing a uniform replacement plan, and maintaining current athletic teams

 Continuing the school bus replacement program to maintain a safe and

efficient fleet

 Adding “stand-by-alternate” bus drivers to cover for vacancies  Managing energy use to decrease our “carbon paw-print”  Maximizing student and community use of HFL facilities

What the budget Supports: K-12

 Providing laptop computers for all students in grades 6-8 and increasing in

the number of student computers at both the Manor School and the High School

 Creating an instructional technology coach position and reallocating a

position to a Director of Professional Development

 Upgrading classroom interactive whiteboards  Implementing alumni networking software to maintain contact and receive

feedback from our graduates

 Purchasing Naviance software for Middle School student career exploration

Capital Outlay Project

HFL Budget Propositions

PROPOSITION #1 – 2017-18 BUDGET Shall the proposed budget in the amount of $49,220,549 for the 2017-18 school year be approved, including funding to enter into multi-year installment purchase contracts in accordance with the General Municipal Law for the acquisition of office and grounds equipment and motor vehicles and all other necessary costs incidental thereto?

HFL Budget Propositions

PROPOSITION #2 – SCHOOL BUS PURCHASE

Shall the Board of Education be authorized to purchase up to five vehicles for student transportation including necessary furnishings, fixtures, equipment and all other necessary costs incidental thereto, and expend a sum not to exceed $520,000 which is estimated to be the total maximum cost thereof, to be raised by tax on the taxable property of the District which shall be levied and collected in annual installments in such years and in such amounts as may be determined by the Board of Education, and to finance all or part of the cost thereof by bonds or notes issued in accordance with the Education Law and the Local Finance Law or by installment purchase contracts in accordance with the General Municipal Law and a tax is hereby voted to pay the interest on said obligations when due?

HFL Budget 2015-2016 HFL Budget 2017-2018 Year-on-Year $ Change Year-on-Year % Change $48,505,508 $49,220,549 $715,041 1.47%

Questions

Reserves

 The establishment and funding of reserves is an important

consideration in the maintenance of a sound financial plan for any school district. While strict adherence to state law is required to ensure reserves are both legal and appropriate, adequately funded reserves are vital to the long-term health and stability of the school district.

HF-L Budget Practice

Local Revenue

Contingency

State Aid Restricted Reserve Use Appropriated Fund Balance Bus Appropriations Core Appropriations $- $10,000,000 $20,000,000 $30,000,000 $40,000,000 $50,000,000 $60,000,000

Revenue Budget 2015-2016 Appropriations Budget 2015-2016

Reserves (Planned Use) Reserves (Planned Refunding)

Unassigned Reserves

The District is allowed by law to maintain its unassigned,

unappropriated fund balance at 4% of the coming year’s budget as allowed by law.

During the 2016-17 this allowed the district to address lead water

testing and an emergency boiler replacement project without impacting program

The District is planning to use 2% of this reserve to fund the

2017-18 school budget.

State Aid

 Foundation Aid  BOCES Aid  Transportation Aid  Building Aid

2% or CPI Increase 1.26% Levy due to Increase in Tax Base 0.73%

PILOT and Carryover Payment Related Decrease -0.05%

• 0.50%

0.00% 0.50% 1.00% 1.50% 2.00% 2.50%

Tax Cap Levy Limit for 2017-2018