budget workshop 12412

HALF HOLLOW HILLS SCHOOL DISTRICTof Huntington and Babylon

Community Budget Forum

High School EastJanuary 24, 2012

7:00 pm

Community Budget Forum – January 24, 2012

2012/13 Budget Development

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How Budgeting Has Changed

3

Historical

Budget Development

Sequence

2012/13

Budget Development

Sequence



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Property Tax Levy “Cap”•

Through public budget forums, residents learned:

The 2% Property Tax Levy “Cap” is NOT 2%The Property Tax Levy “Cap” is really a voter thresholdBoards of Education can choose to go above the formula‐calculated threshold

Simple majority –

50% + 1 of residents who come out to vote say “yes”

to the budget–

Tax levy is at or below

the figure which the formula providesSuper majority

–

60% or more of residents–

Tax levy is above

the figure which the formula provides

Right now, HHH’s “cap” is at 2.37%Contingent budgets (due to two voter defeated budgets) require a property tax levy FLAT to prior year

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Rollover Budget•

What is it?

Doing everything the District does “today”(2011‐12), but at the cost “tomorrow” (2012‐13).

•

Included in the development of a “rollover budget”:Adhering to employment contractsThoughtful and detailed analysis of consultant/vendor contractual codes and materials/supplies including negotiation of rates/feesInput from various budget supervisorsProjections on the “unknown” items based on trending and other metrics (i.e. healthcare, pension contributions)

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Evolving Budget Development Process

•

November 2011 projection to meet

the property tax levy “cap”

required

$12.7 million in reductions

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Community Budget Forum – January 24, 2012 9

Progression of Budget Development

•

December 2011 through January 2012 updates:

On the revenue side:Additional use of Unreserved Fund BalanceAdditional use of Reserved Fund BalanceIncrease in State Aid

On the expense side:Repeal of MTA Payroll TaxHealthcare projected savings Tax Anticipation Notes projected savings

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Progression of Budget Development

•

On the expense side: (continued)BOCES tuition freeze Pension contribution rates lower than expectedRetirements: 5 teachers + 1 teacher assistantTwo‐year hard salary freeze for members of the HHH Administrators’ Association

•

Updated figures for use in Property Tax Levy “Cap”

formula

$6.8 million in cuts

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HHH’s

Revenue Sources

Figures shown represent

the approximate percent of

the District’s budget which

comes from the noted

revenue source.

* Includes use of fund balance and reserves, charges for services, PILOTs, and interest income


Revenue: “Other”

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Incremental use of Unreserved Fund Balance

becomes problematic if the District cannot sustain

this level of support to reduce what is needed

through the collection of taxes.

Use of Unreserved

Fund Balance


Revenue: “Other”

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Incremental use of Reserved

Fund Balance causes a sharp

and dangerous decline in

these balances to use in

future years.


HHH’s Revenue Sources

14

Figures shown represent

the approximate percent of

the District’s budget which

comes from the noted

revenue source.

* Includes use of fund balance and reserves, charges for services, PILOTs, and interest income


Revenue: State Aid

Increase in Aid for 2012‐13:

$904,229 (with building aid) OR$531,962 (without building aid)

What the Governor reported:

Increase in Aid for 2012‐13:

$531,962

(without transportation and building aid)

What Newsday reported:

WHAT’S ACCURATE:Increase in Aid for 2012‐13 from 2011‐12 Budgeted Aid:

$624,570

(including all aid categories)

SUBTRACT OUT OF GOVERNOR’S PROPOSAL $788,745

UPK ($588,745) & LOCAL SHARE OF EDUCATING CERTAIN STUDENTS ($200,000)

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History of State Aid

estimatedestimated

Included $5,500,000 of

Federal money which

State used to “Band‐Aid”

the funding problem.


Progression of Budget Development•

Proposed reductions to rollover budget:

Teachers: 35 positions

In addition, all presently‐assigned part time teachers will not return for the 2012/13 school year

Elementary Teachers

Sixth Grade Teachers

Reading Teachers

Art Teachers

Music Teachers

Physical Education Teachers

Health Teacher

Family and Consumer Science Teacher

Business Teachers

Dean of Students

World Language Teachers

Psychologist

Special Ed Literacy Specialist

Science Teacher

Social Studies Teachers

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Proposed reductions to rollover budget:

District‐Wide Support Staff: 26 positions

Budget Modifications

Monitors

Paraprofessionals

Custodian

Managerial/Confidential position

Clerical employees

Transportation employee

Job Coach

SBA/Liaison positions

Public Relations contract

No combined musical at MS’s

Various athletic reductions

Reduction in overtime

Eliminate “Safety Sally”

Reduction to K‐12 clubs

Mandatory Lunch at High Schools

Stop printing of District calendar

Reduction to professional development

Reduction to contractual/supplies

Textbook reductions

Reduction in use of teacher substitutes

Reduction in use of teacher chaperones

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The Proposed Budget Maintains Quality•

Universal Pre‐K•

Full‐Day Kindergarten•

Elementary Class Size•

AHAP / Enrichment•

Elementary Summer School•

Hills on Stage•

Discovery Center / Planetarium•

Universal Busing•

Field Trips•

Special Education / ESL•

Elementary AIS (14 in Reading

and 7 in Math)•

Band, Orchestra & Chorus in

Grades 4‐12

•

6th Grade Foreign Language•

9‐Period MS / HS School Day•

131 Athletic Teams•

27 Advanced Placement Courses•

LIHSPA for Seniors•

MS / HS Musicals•

Drivers Education•

Research Program•

Investment in Technology•

Participation in SCMEA,

NYSSMA and LISFA•

Extracurricular Clubs K‐12

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Budget recommendations at this point result in:

Total preliminary budget of $221,900,000Budget‐to‐budget increase of 2.75%

LOWEST BUDGET‐TO‐BUDGET INCREASE

IN 15 YEARS

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Budget‐to‐Budget History

10‐year average increase

20‐year average increase

LOWEST BUDGET‐TO‐BUDGET % INCREASE IN 15 YEARS

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Preliminary budget recommendation is a 2.75% year‐over‐year increase with a

tax levy increase of 2.37%, complying with the new Property Tax Levy “Cap”

Law and

requiring a simple majority to pass.


Thank You for Participating

A well informed community member is our student’s biggest ally.

Thank you for taking the time to become informed!

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budget workshop 12412

Documents