April 10 2014 board adoption of proposed 2014 15 budget

HALF HOLLOW HILLS SCHOOL DISTRICT of Huntington and Babylon

Board of Education Meeting April 10, 2014 Adoption of the 2014-15 Proposed Budget

2014-15 Proposed Budget Revenues

Next Steps

Expenditures

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Revenues

Revenue Overview Next Steps

• Total expenses must equal total revenue • Main sources of revenue:     

Property taxes State aid Fund Balance/Reserves PILOTs/Miscellaneous* FEMA reimbursement**

Appropriated Fund Balance & Use of Reserves 4.06%

PILOTs and Miscellaneous* 2.09%

Potential FEMA Reimbursement 0.17%

State Aid 11.66%

Property Tax Levy 82.03%

* "Miscellaneous" includes interest income, health service and tuition payments from other school districts, prior year refunds, use of facilities’ charges and drivers’ and continuing education fees.

** One-time only; Potential – not yet approved by FEMA

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Expenditures

Revenues

Revenue Highlights Next Steps

Expenditures

• Property Tax Levy    

Adhering to the Property Tax Levy “Cap” Legislation NOT “piercing the cap” 2.34% increase from 2013-14 Total Property Tax Levy: $192,116,536

• State Aid  Increase of $1,360,240 from the State’s projection of aid to be received by the District for 2013-14  Utilized unanticipated State Aid increase to reduce the property tax levy and directly improve student educational experiences  Total anticipated State Aid: $27,314,471 April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Revenues

Revenue Highlights Next Steps

Expenditures

• Use of Fund Balance/Reserves  Match the current level  Total use of Fund Balance and Reserves: $9,500,000

• PILOTs and Miscellaneous Revenue  Increase of approximately $200,000 from 2013-14  Total PILOTs and Miscellaneous Revenue: $4,885,842

• Potential FEMA reimbursement  One-time potential revenue of approximately $400,000  Contingent on receipt of final FEMA approval for generator project at High School East  Must spend the money on the approved project to receive the reimbursement  If approval is not secured, project will not commence April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Revenues

Revenue Summary Next Steps

Revenue Category Property Tax Levy State Aid Fund Balance/Reserves PILOTs "Other" * Potential FEMA

$ $ $ $ $ $

TOTAL REVENUE

$

2013-14 187,717,454 26,344,631 9,500,000 3,125,831 1,567,000 -

$ $ $ $ $ $

2014-15 192,116,536 27,314,471 9,500,000 3,415,888 1,469,954 400,000

228,254,916 $

234,216,849

Year-over-Year % change within category 2.34% 3.68% 0.00% 9.28%

$ difference $ 4,399,082 $ 969,840 $ $ 290,057 $ (97,046) $ 400,000

2.61% increase * Miscellaneous/Other includes interest income, health service and tuition payments from other school districts, prior year refunds, use of facilities charges and continuing education fees.

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Expenditures

Revenues

2014-15 Expenditures Next Steps

• Proposed 2014-15 Expenditures: $234,216,849  $ increase from 2013-14: $5,961,933  % increase from 2013-14: 2.61%

LOWEST year-over-year budget increase since 1996-97 18 YEARS AGO! April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Expenditures

Revenues

2014-15 Proposed Budget Next Steps

• 2014-15 Proposed Budget provides for: • • • • • • • • • •

Universal Pre-Kindergarten Full-Day Kindergarten Elementary Academic Intervention Services in reading and math Elementary Summer School AHAP 27 Advanced Placement Courses 9-Period High School Day Special Education / ESL Research Program Instructional Technology replacements

• • • • • • • • • •

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

Universal K-12 Busing Planetarium 129 Athletic Teams Extracurricular Clubs K-12 Band, Orchestra & Chorus in Grades 4-12 Field Trips MS / HS Theatre Program Hills on Stage LIHSPA for Seniors Participation in SCMEA, NYSSMA and LISFA

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Expenditures

Revenues

2014-15 Proposed Budget Next Steps

Expenditures

• In addition, the 2014-15 Proposed Budget restores the following programs/services for students:  

   

Additional psychologist support at Candlewood Middle School 2.0 FTE teachers at the secondary level to allow scheduling flexibility for students 1.0 FTE teachers at the elementary level to allow for lower class sizes Restore a job coach position Full-time assistant principals in each elementary school Full-time Health Office paraprofessional at High School East due to enrollment levels

       

Additional funding for instructional technology Restore second theatre production at the middle schools Additional curriculum development Restore some Assistant Coaches Restore some middle school clubs Funding for Robotics program Restore some intramurals Restore Athletic SBAs

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Revenues

2014-15 Proposed Budget General Support • Expenses supportive of the entire district management effort • Includes legal, BOE, elections, auditors, facilities, BOCES admin charges, and insurance • Includes expenses within the Superintendent, Human Resources, and Business Offices Instruction • K-12 instructional programs of regular and special ed students • Principals, assistant principals, teachers, guidance counselors, psychologists, attendance, librarians, health services, etc • Also included is summer school, the interscholastic sports program, cocurricular activities (clubs) as well as textbooks

Next Steps

Expenditures

Transportation • All costs for transporting pupils to and from public, private and parochial schools Undistributed • Employee benefits (including retirement, Medicare, Social Security, Workers' Compensation, unemployment insurance, health insurance, life insurance, etc.)

• Debt service (principal and interest payments on outstanding bonds and tax anticipation notes) • Local share for the cost of offering a summer school special education program Community Services • Costs related to community use of District pool

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Revenues

2014-15 Expenditures Next Steps

General Support 20,082,139 9% Undistributed 74,423,620 32% Community Service 120,405 0%

Instruction 125,441,844 53%

Transportation 14,148,841 6% April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Expenditures

Revenues

Contingent Budget • Scenarios:

Next Steps

Expenditures

 Budget is defeated after two presentations to the voters OR  After one defeat where the Board decides not to resubmit a budget to voters

• Requirements: 1.

2.

3.

District must adopt a budget with a tax levy less than or equal to the prior year (i.e. 0% growth) without any allowances or exclusions Maintain the administrative cap Eliminate all non-contingent expenses

• Statewide uniform revote date: third Tuesday in June • Under a Contingent Budget, $4,399,082 in reductions would be necessary (the value of the increase to the property tax levy)

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Revenues

Next Steps Next Steps

• Week of May 5th – Budget Brochure mailed to each resident • Now through May 20th – Budget presentations to community via building-level PTAs • May 12th – Legally required Budget Hearing • May 14th – Mailing of legally required postcard “Budget Notice” • May 20th – Budget vote and Board of Education trustee election

April 10, 2014 Board Meeting – Adoption of 2014-15 Proposed Budget

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Expenditures