10-11 elementary budget presentation

Half Hollow Hills Central School District

2010- 2011Preliminary Budget

THE PURPOSE OF THE BUDGET

To meet the educational and fiscal goals of the District by…

Supporting the educational mission

Planning for the operational needs of the District

Maintaining financial integrity

Safeguarding taxpayers dollars

Enrollment TrendTOTAL ENROLLMENT 1988/89 TO 2010/11

7,3

24

7,2

15

7,0

33

7,0

69

7,0

55

7,10

77,

23

6

7,4

99

7,8

35

8,1

108

,471

8,7

17 9,1

92

9,5

83

9,9

7410

,19

6

10,0

25

7,7

41

10,0

37

10,0

98

10,1

48

10,1

68

6,000

7,000

8,000

9,000

10,000

11,000

19 8 9 - 9 0 19 9 2 - 9 3 19 9 5 - 9 6 19 9 8 - 9 9 2 0 0 1-0 2 2 0 0 4 -0 5 2 0 0 7 -0 8 2 0 10 -11

Elementary Enrollment Trend

Elementary (K-5) Enrollment

4,7 7 3 4,47 54,231

4,333

4,7 97 4,9 064,617

3,000

3,500

4,000

4,500

5,000

5,500

2004/05

2005/06

2006/07

2007/08

2008/09

2009/ 10

20 10/11

Secondary Enrollment Trend

Secondary (6-12) Enrollment5 ,7 9 45 ,395

5 , 17 75 ,290 5 ,5 31 5 ,623 5 ,7 04

3,0003,5004,0004,5005,0005,5006,000

2004/0 5

2005/06

2006/07

2007/08

2008/09

2009/ 10

20 10/11

Continuing Challenges for 2010/11

Run an efficient system without negatively impacting programs for our studentsNew York State’s economic crisis has not improvedGovernor’s Gap Elimination Plan would reduce our state aid by a net of $2.7 million.Proposed Mandate for Districts to fund a portion of all Pre-school special education and transportation costs. The program is currently fully funded by NYS and Suffolk County. This proposal is not included in the current budget.

Continuing Challenges for 2010/11

Proposed State funding for Summer Special Education reduced from 80% to 22.5% . If enacted, this proposal would cost the district approximately $673,000. This proposal is not included in the current budget.The MTA Tax, implemented for the 2009/10 school year, will continue in 2010/11. This will cost HHH over $400K and is included in the current budget proposal. To date no reimbursements have been received.

2010-11 Preliminary Budget Proposal Summary

2009-10

Total Budget $201,876,771 $207,881,882

Dollar Increase $6,005,112

Percent Increase 2.97%

2010-11

Capital$27,147,975

13.06%

Program$159,847,240

76.89%

Administrative$20,886,667

10.05%

Budget-to-Budget comparison

Adopted

Budget

2009/10

Rollover Budget

2010/11

(estimated cost of rolling

forward budget as is)

Preliminary

Budget

2010/11

As of

3/22/10

Total

Savings

From

Original

Rollover

Total Budget

% Change

$201,876,771 $212,250,909

5.14%

$207,881,882

2.97%

($4,369,027)

2010/11 Budget Reductions of over $4.3 million include:

Retirement Incentive offered resulted in over 20 retirements, producing significant budget savings for 2010/1122.93 budgeted instructional positions6.0 administrative and non-instructional staff positions monitor hours district-wideRevision to senior requirements Summer transportation for regular education summer schoolInterscholastic Freshman Teams

Budget Reductions – cont’d.

Allocation reductions include…

Equipment

Contractual service expenditures

Capital Project expenditures

L.I. High School for the Performing Arts -

possible modifications

Reduction of Summer guidance hours -

efficient on-line scheduling

Curriculum Writing

Significant reductions in professional and staff development

Preliminary Budget Proposal General Support

2009/10 2010/11 Change

Board of Education $8,887 $8,887 0%

District Clerk & District Meetings $103,921 $106,721 2.69%

Offices of Chief School Admin. Finance/Purchasing/Accounting

Auditing Svc./Legal Services

Public Information, District-wide

Administration and Records Mgmt

$3,059,946 $3,017,794 -1.38%

Operation and Maintenance, MIS, Printing and Mailing

$14,542,459 $14,664,237 .8%

Insurance/BOCES Admin. and

Special Items (including MTA tax)

$1,723,211 $2,143,437 24.38%

Total General Support*excluding MTA tax, general support would be virtually flat

$19,438,424 $19,941,076 2.58%*

Preliminary Budget Proposal Instructional Budget

2009/10 2010/11 Change

Curriculum Development & Supervision - including Principals & Clerical

In-Service Training & Pupil Personnel Services

$7,864,017 $7,703,126 -2.05%

Teaching Regular School and Students with Disabilities

$93,343,048 $96,004,482 2.85%

Adult Ed/Summer School $493,958 $476,458 -3.54%

Instructional Media & Support $4,816,297 $4,726,879 -1.86%

Pupil Services - including Health Office, Guidance, Psychologists, Social Workers, Interscholastic Athletics & Co-Curricular Activities

$10,609,379 $10,687,097 0.73%

Total Instruction $117,126,699 $119,598,042 2.11%

Preliminary Budget Proposal Other Budget Categories

2009/10 2010/11 Change

Transportation $12,514,979 $12,626,115 0.89%

Community Recreation $85,450 $90,450 5.85%

NYS Mandated Employer

Contribution to Retirement System

$8,362,775 $11,151,472 33.35%

Other Employee Benefits $33,212,630 $33,845,087 1.9%

Debt Service/TAN $10,008,167 $9,601,993 -4.06%

Transfer to Capital $882,000 $782,000 -11.34%

Transfer to Special Aid Fund $245,647 $245,647 0%

Total of Above Categories $65,311,648 $68,342,764 4.64%

Factors that may affect Expenditure Budget

The following proposed unfunded mandates are not included in the current budget proposal. We hope to receive a decision from the State on these items before budget adoption.

State reimbursement for Summer Special Education reduced from 80% to 22.5% ($673,000)Special Education Pre-School – Suffolk County’s share capped at a 2% increase over current costs. The District would be responsible for any cost increases in excess of 2%

Projected Revenues 2010/11

12.36%

2.00% 3.81%

81 .83%

tax levy

State a id

approp .Fundbalancemisc . rev

Revenue Comparison 2009/10 to 2010/11

2009/10 Budget

Base Year

2010/11Proposed

Budget% Change

Total Budget $201,876,771 $207,881,882 2.97%

State Aid $28,205,435 $25,695,605 -8.90%

Miscellaneous Revenue - including P.I.L.O.T. Tuition and Interest on Investments

$3,588,000 $4,178,000 16.44%

Appropriated Fund Balance

$4,150,000 $4,150,000 0.0%

Use of Reserves $1,250,000 $3,750,000 200%

Tax Levy $164,683,336 $170,108,277 3.29%

State aid trend

STATE AID AS A PERCENTAGE OF TOTAL BUDGET

23.8

2%

15.0

5%

13.8

6%

12.3

6%

13.9

7%

5 %10%15 %

20%25 %

1988- 89

1998-99

2008-09

2009/ 10

20 10/11

*2009/10 State Aid estimate and 2010/11 Governor’s Proposal

The State Aid Guessing Game

As of this date we do not know the direction the Legislature will take in regard to the Governor’s proposal. The Governor’s proposal as is …

Imposes a net $2.7 million Gap Elimination Adjustment

Gap Elimination Adjustment could have been even worse:

Administrative Efficiency Aid reduces this amount by $211,824

Federal Restoration (ARRA funds) return $1.7 million to the District through an application process and must adhere to strict use and reporting requirements

State Aid Proposal2009/10 State Aid

Base Year

Estimate

@ 3/31/09

2009/10

State Aid

Base Year

@ 1/19/10

2010/11 Proposed

State Aid

Governor’s Proposal

including

Federal Restoration Aid

and Administrative Efficiency Aid

2010/11

Proposed

State Aid

reduction

State Aid

$28,205,435 $28,331,615 $25,695,605 -2,636,010

Administrative Efficiency

The District may receive Administrative Efficiency Aid which offsets a portion of the GAP reduction. This aid is for districts with an Administrative Efficiency ratio (central office administration expense to total expenditures) of less than 2%. The Half Hollow Hills administrative efficiency ratio is 1.54%, the 9th lowest on Long Island. This aid could potentially return $211,824 in funding to the District for the 2010/11 school year

Safeguarding taxpayer dollars

Positive NYS Comptrollers Audit!In 2009 only six (6) of the 200 audits conducted by the State Comptroller’s Office contained positive findings. Half Hollow Hills was one of the six and the only Long Island District. The NYS auditors found our system of controls were well designed and operating effectively.

Aa2 Moody’s Bond Rating for Half Hollow Hills CSD!Aa2 rating reflects the solid financial position and below average debt burden of the district, prudent budgeting practices and effective management of our reserves.

CONTINGENCY BUDGET

WHAT DOES IT MEAN FOR THE DISTRICT?

Currently the contingency budget is -.04% which would require an additional $6.7 million in budget cuts.

The State Legislature is considering a Bill which would use a 5 year average calculation in determining the contingency budget cap. This calculation would result in an approximate 3% contingency budget.

Under a contingency budget spending constraints are imposed within the overall budget cap.

Elementary Program Highlights

Full day KindergartenUniversal Prekindergarten at each elementary schoolVariety of extra-curricular clubs and activities at each elementary schoolAfter School Foreign Language Clubs at each elementary schoolHills on Stage – District-wide Fifth Grade Theatre Program

Elementary Program Highlights

Keyboarding Instruction for all students in third and fourth gradeThree computers in every classroomWeekly scheduled computer instruction utilizing mobile laptop labs K-4Additional shared mobile laptop lab 5th grade Many classrooms now with built-in projectorsAll classrooms with Internet access and computers

Elementary Program Highlights

Planetarium Program Space Shuttle Program After School Support Programs in English Language Arts and MathWeekly Art, Music, Library instructionBi-weekly Physical Education instruction Universal Busing

Elementary Program Highlights

Band/Orchestra lessons in 4th and 5th grade

Health Instruction K-5

Enrichment

AHAP Program

Reading Support Services

Math Support Services

New Elementary Math Series

Special Education Highlights

Full continuum of special education and related services for over 1400 students with disabilities living in the community

New York State Education Department “Model Program” for children with Autism

Special Education instructional expenditures per pupil are $5,000 less than NYSED Similar District Group.

More information….

• Budget information is available on our webpage http//www.hhh.k12.ny.us

• Follow the Discover HHH link to the District Financial Information page

Dates to RememberDate Time Place Description

Monday, March 22, 2010 8:00 pm Vanderbilt Budget Presentation

Tuesday, March 23, 2010 7:00 pm HSE Lecture Hall

Elementary PTA

Budget Presentation

Wednesday, March 24, 2010 7:00 pm HSE Lecture Hall

Secondary PTA

Budget Presentation

Monday, April 19, 2010 8:00 pm Fran Greenspan

Admin. Ctr.

Adopt Budget

Monday, May 10, 2010 8:00 pm Fran Greenspan

Admin. Ctr.

Public Hearing

Tuesday, May 18, 2010 7:00am to 10:00pm

H.S. East Budget VOTE

Voting

Tuesday: May 18, 2010

7AM to 10PM

High School East: East Gym