2019-2020 School District Budget Development Discussion Brian D. - - PowerPoint PPT Presentation

2019-2020 School District Budget Development Discussion

Brian D. Russ, Superintendent Joanne M. George, Business Administrator Board of Education Meeting January 9, 2019

Budget Development

We must remember: This is about more than reductions and balancing a budget. This is about our Values & Vision and upholding the integrity of our commitment to provide excellent quality programs and services to our students.

Considerations for the Budget Process

• We are completely and unwaveringly committed to

serving the interests of our students.

• We are committed to exercising care and good judgment

in managing the resources with which we are entrusted.

• We are committed to conducting our business in an open,
• bjective, and professional manner.
• We are committed to constant improvement and

future-focused planning.

Budget Finance Committee

• 10/31/18

− Set future dates − Set future agenda items − Discussed 12/05/18 BOE Budget Presentation

• 11/26/18

− Discussed adding a column to the Finance Committee working document

to reflect the monthly BOE “Grid” report

− Discussed adding Revenue rows to the BOE monthly “Grid” report − Discussed future agenda items

ØPrepare Reserve Documents – Postponed discussion ØPrepare costs for 2019-2020 new requests – Discussed this document

− Discussed potential restorations – SRO, Social Worker, Equipment

Budget Finance Committee

Future Finance Committee Dates

• 01/02/19

− Reviewed and discussed various scenarios using Debt Service Reserve

funds to manage current and future Tax Levy Limit Calculations

− Discussed additional scenarios for managing the Tax Levy Limit Calculations − Discussed Establishing a Capital Reserve Fund to manage future Facility

Project needs

• 02/04/19 Agenda

− Revisit items from previous meeting − Project Tax Levy Limit Calculations – using additional scenarios discussed at

the 01/02/19 meeting

− Project expense categories for 2019-20, 2020-21, 2021-22, 2022-23

• 02/25/19, 03/11/19, 04/08/19, 04/29/19

Multi-Year Budget Completions 2018-2019 Budget Planning

Priority Completed during 2018-2019 Year Completed Estimated Cost 1.0 FTE Parkdale Classroom Teachers 2018-2019 $68,805 0.5 FTE Parkdale Math AIS 2018-2019 $34,403 0.2 FTE Parkdale Library Media Specialist 2018-2019 $15,237 0.2 FTE Parkdale Physical Education Teacher 2018-2019 $13,761 2.0 FTE Middle School Classroom Teachers 2018-2019 $137,610 0.5 FTE Middle School Business Classes 0.4 FTE - 2018-2019 $34,403 0.6 FTE Middle School Music Teacher 0.5 FTE - 2018-2019 $39,055 1.0 FTE Social Worker 2nd Semester 18-19 $34,100 High School Elective Additions Ongoing $18,000 0.6 FTE High School Physical Education Teacher 2018-2019 $41,283 Grounds Workers – From Part-time to Full-Time 0.5 FTE - 2018-2019 $18,593 Added Funding for Technology – Build Tech Reserve $150,000 - 2018-2019 $50,000 1.0 FTE Technology Position 2nd Semester 18-19 $17,500 Restore Modified Sports to Whole ½ -2018-2019 $10,000 Security Upgrades Raptor – 2018-2019 $20,000

Multi- Year Budget Priorities 2019-20 through 2022-23

• Restoration of Social Worker
• SRO – School Resource Officer(s)
• Wellness & Athletic Initiatives

− Restoration of Modified Sports − Purchase a new utility vehicle − Volleyball – Girls Modified – Boys JV − Lacrosse – Modified Girls & Boys − Fitness Center Cardio Equipment − Fitness Center Strength Equipment – EAEF Grant $21,515 − Fitness Center Supervision − STA Sports Performance Contract − Budget Line item Restorations (Materials & Supplies, Contractual)

• Restoration of Technology Technician Position (s)
• Develop Disaster Recovery Plan and Equipment Purchases to support the plan
• Buildings & Grounds Initiatives

− Equipment Restorations − Truck Leases − $100,000 Capital outlay project (s)

Multi- Year Budget Priorities 2019-20 through 2022-23

• Elementary School Initiatives

− 1.0 FTE Position (Literacy Coach or Classroom) − Restoration of Special Area positions

• Middle School Initiatives

− 1.0 FTE Position − Honors Experience

− Materials & Supplies − Contractual − 0.2 FTE

• High School Initiatives

− Continued Restoration of High School Electives

− 0.4 FTE Art − 0.4 FTE Math − 0.4 FTE ELA − 6th Assignment Science − 6th Assignment Social Studies

− Academic Learning Center

Multi- Year Budget Priorities 2019-20 through 2022-23

• District Initiatives

− Continuation of Class Size Reductions − Restoration of Administrator (s) − Chromebook Purchases − Building Level/Department Budget Restorations (Materials & Supplies, Contractual) − STEAM Initiatives Ø1.0 FTE STEAM Teaching Position – High School ØSTEAM Coordinator (s) – Parkdale & Middle School ØSTEAM Materials & Supplies

• Continued Rebuilding of Financial Stability

−

Unappropriated Fund Balance increased to 4% − Increased to Reserve Funds ü Technology Reserve ü Capital Reserve

East Aurora Schools Experience $1.7 million surplus

Reserve/Fund Balance 2016 - 17 2017 - 18

Employee Benefit Accrued Liability $182,784 $258,458 Retirement ERS $5,253 $5,639 Liability $41,608 $41,636 Capital $1,133 $151,134 Repair $393,355 $393,605 Tax Cert $0.00 $270,000 Appropriated Fund Balance $0.00 $418,148 Unappropriated Fund Balance $503,218 $1,265,981 TOTAL $,1,127,351 $2,804,601

• Total Increase of $1,677,250
• Creation of Tax Cert Reserve - $208,000 towards

Fisher Price Tax Refund

• $150,000 Capital Technology Reserve
• $75,674 to rebuild EBLAR Reserve
• $418,148 Appropriated to the 2018-19 Budget
• Unappropriated Fund Balance at 3.69% from 1.52%
• EAUFSD deemed Most Fiscally Stressed in State of

New York 2016-17 − Results of 2017-18 is a good first step in regaining fiscal stability − Important to remember – we are not out of the woods yet

The East Aurora Bee Newspaper -Thursday, October 25, 2018

Budget Development Calendar

December 5, 2018 Preliminary Budget Presentation December 9, 2018 Budget Workshop January 9, 2019 Budget Workshop February 13, 2019 Budget Workshop March 1, 2019 Submit calculation for tax levy limit March 6, 2019 Budget Workshop March 13, 2019 Community Budget Forum April 3, 2019 Budget Workshop April 17, 2019 Adoption of School District Budget & Property Tax Report Card April 18, 2019 Submit Property Tax Report Card April 27, 2019 Budget Document Available May 8, 2019 Hold Hearing on Proposed 2019-2020 Budget May 14, 2019 Mail Out Budget Notice May 21, 2019 Annual Budget Vote

Discussion

• Board of Education Priorities
• Board of Education Direction on Budget Development