WTPS Budget Development 2016-2017 School Year · 2017-08-01 · February 18, 2016 Governor’s Release of State Aid amounts February 23, 2016 BOE meeting March 2, 2016 Budget Workshop

WTPS Budget Development 2016-2017 School Year

Cheryl Dyer, Superintendent and Brian Smyth, School Business Administrator

Public Hearing on the Budget: April 26, 2016

Process and Timeline Date Event or Task

Fall 2015 Stakeholder input from teachers and administrators

December 2015 Administrators input budget requests and discuss with BA and superintendent

February 16, 2016 Finance and Facilities Committee Discussion

February 18, 2016 Governor’s Release of State Aid amounts

February 23, 2016 BOE meeting

March 2, 2016 Budget Workshop # 1

March 8, 2016 Finance and Facilities Committee meeting

March 14, 2016 Special meeting to approve Tentative budget

March 21, 2016 Deadline to submit the Tentative budget to County (tentative)

April 26, 2016 Public hearing and adoption of the budget

May 14, 2016 Deadline to adopt a budget

Prior to the First Budget Workshop

� Administrators and teachers provided input into the development of the budget

�  The Finance and Facilities Committee discussed as part of the their agendas on:

� November 10, 2015

� December 8, 2015

�  January 12, 2016

�  February 16, 2016

�  The full BOE received a copy of the Budget Detail Report on Friday, 2/26/16, for their review prior to the Budget Workshop

Budget Workshop # 1: March 1, 2016

� Goal of the Meeting: BIG PICTURE DISCUSSION � To review the budgetary goals

� To determine the level of support for using banked tax levy from 2013-14

� To hear initial reactions to the budget requests, anticipated revenue and proposed appropriations

Budgetary Goals

� Utilize all available funds in the creation of a budget that allows the district to maintain and improve programs, ensure appropriate staffing, and meet state and federal requirements; and

� Provide funds necessary to achieve BOE goals and district goals; and

� Ensure that the needs of the students and the expectations of the community are fully considered in the development of the budget

What’s new in the proposed budget with regard to revenue? (March 1st)

� Slight increase in state aid

� Anticipated increase in tuition for regular education, not yet reflected in the budget as the BOE just passed the tuition rates

� Facility use due to wrap around program (not yet reflected in budget- requires discussion at F&F)

� Revenue from clothing bins, amount to be determined

� Anticipated revenue from Demand Response program

Anticipated Revenue- (March 1st Budget Workshop) Budget Fund Balance $975,000

Capital Reserve Withdrawal $500,000

Emergency Reserve Withdrawal $223,500

Local Tax Levy $62,164,008

Banked Tax Levy $884,092

Health Benefits Levy $654,191

Tuition $295,000

Miscellaneous $60,000

Extraordinary Aid $150,000

Categorical special education $2,384,498

Categorical security aid $341,937

Transportation aid $769,076

Non-public transportation aid $15,140

PARCC readiness aid (new) $35,095

Per Pupil growth aid (new) $35,100

Professional learning community aid $35,100

Adjustment aid $15,712

Medicaid reimbursement $51,300

What’s new in the proposed budget with regard to expenditures? (March 1st)

� Facilities improvement: replacement of the High School track and bleachers

� Fire alarm system replacement at two schools

� 2 school counselors

� 1 supervisor of Fine, Practical and Performing Arts

� Negotiated increases including anticipated increases for all staff

� Textbook adoption for a new math program K-5

Balancing the Budget

� As of March 1, 2016 the requested expenditures were greater than the available revenue

�  If all available banked cap were to be used (3 years, including Health Benefits Waivers in the amount of $654,191) the shortfall would be $573,421

�  If $884,092 in banked cap were to be used, then $1,227,612 must be cut to balance the budget

�  If banked cap is not used, then $2,111,704 must be cut to balance the budget

Results of the First Workshop Meeting

� Discussion

� Several BOE members indicated support for use of ‘banked cap’

� Some BOE members indicated that they could support the use of ‘banked cap’ if they felt it necessary after further review of the budget- but they needed more time to review the Budget Detail Report

� Action Planned

� The administration will review the budget and recommend cuts to balance the budget prior to the next workshop scheduled for March 14, 2016

� BOE members will review the Budget Detail report, submit questions and suggestions to F&F

Budget Workshop # 2: March 14, 2016

� Goal of the Meeting: � To review the budgetary goals

� To review changes made since the budget workshop on March 1, 2016

� To discuss and debate any concerns regarding sources of revenue and anticipated appropriations

� To pass a tentative budget

What’s new in the proposed budget with regard to revenue? (March 14th)

�  Slight increase in state aid

� Anticipated increase in tuition for regular education, conservative estimate for next year of $75,000 (this is in addition to the $295,000 anticipated from special education tuition students)

�  Increase in miscellaneous revenue � Facility use due to wrap around program-$50,000

� Revenue from clothing bins- $10,000

� Anticipated revenue from Demand Response program-$25,000

�  Use of Health Benefits Waivers -$387,596

�  Use of banked cap- $495,943 of $883,539 available

Anticipated Revenue- (March 14th Budget Workshop) Budget Fund Balance $975,000




Banked Tax Levy and Health Benefits Waiver $883,539

Tuition $370,000












What’s new in the proposed budget with regard to expenditures? (March 14th)

� Facilities improvement: High School track and bleachers

� Fire alarm system replacement at one school

� 2 school counselors

� Negotiated increases including anticipated increases for all staff

� Textbook adoption for a new math program K-5

Examples of Requests Not Funded or Reduced

Item Amount Item Amount

Supervisor of Art and Music $100,000 Viola and Cello (IS) $3,500

HS Media center furniture $26,300 Graphing calculators (IS) $7,000

Instructional Supplies $70,385 Supplies for Tech Ed (IS) $8,000

Kiln $3,300 General Supplies $543,823

Chromebooks (HS) $116,600 Textbooks $196,183

Sousaphone (HS) $3,800 Cleaning and Repair $84,000

Chromebooks for teachers (IS) $18,000 Utilities $100,000

Baritone Sax (IS) $3,500 One fire alarm system $32,000

The Tentative Budget Passed on March 14th

� By a vote of 7-2 the BOE passed the tentative budget

� Highlights included:

� Use of $883,559 (combination of Health Waivers and banked cap)

� Draw drawn of $500,000 from Capital Reserve

� Funding of the bleacher project

� Funding of the track replacement project

� Continuing to fund the replacement of two fire alarm systems- (following a discussion and adjustment to the cost of Internet services)

2016-2017 Operating Revenue (March 14)

2013-2014 2014-2015 2015-2016 2016-2017 $ Change % Inc.

Tax Levy $58,578,533 $59,750,104 $60,945,106 $62,164,008 $1,218,902 2.00%

Banked Tax Levy - - - $833,539 $833,539 100.00%

Tuition $145,000 $200,000 $295,000 $370,000 $75,000 25.42%

Misc. $35,000 $60,000 $60,000 $145,000 $85,000 141.67%

State Aid $3,770,500 $3,840,690 $3,731,066 $3,781,653 $50,587 1.36%

Federal Aid $41,433 $31,366 $40,990 $51,330 $10,310 25.15%

Budget Fund Bal. $1,290,652 $1,030,029 $975,000 $975,000 $0 0.00%

Capital Reserve $400,000 $150,000 $1,244.838 $500,000 ($724,838) -59.18%

Emergency Reserve $0 $0 $375,000 $223,500 ($151,500) -40.40%

Des. Fund Balance $1,283,811 $0 $0 $0 -

Total $64,261.118 $66,346,000 $67,647,000 $69,094,000 $1,447,000 2.14%

2016-2017 Budget Appropriations (March 14) 2015-2016 2016-2017 $ Change % Change

Regular Instruction $19,980,835 $20,169,426 $188,591 0.94%

Special Education $8,151,718 $8,326,296 $174,578 2.14%

Co-Curr/Athletics $1,166,821 $1,217,036 $50,215 4.30%

Tuition $2,606,637 $2,578,219 ($28,418) -1.09%

Support Services $7,030,339 $7,404,687 $374,348 5.32%

Administration $4,561,933 $4,693,832 $131,899 2.89%

Technology $568,479 $564,113 ($4,366) -0.77%

Operations $6,572,294 $6,421,464 ($150,830) -2.29%

Transportation $4,372,874 $4,394,345 $21,471 0.49%

Benefits $11,118,0701 $11,790,582 $672,512 6.05%

Equipment $74,440 $59,000 ($15,440) -20.74%

Capital Projects $1,442,560 $1,475,000 $32,340 2.25%

Total $67,647,000 $69,094,000 $1,447,000 2.14%

Are the budgetary goals being met by the Tentative Budget?

Goal Status

Utilize all available funds in the creation of a budget that allows the district to maintain and improve programs, ensure appropriate staffing, and meet state and federal requirements

Partially- all available funds are not being used. The district could have used $883,539 in banked cap, plus new health benefits waivers of $387,596 plus additional banked waivers from the last two years (1.8M)

Provide funds necessary to achieve BOE goals and district goals; and

Mostly- the district goal of moving toward the creation of a Fine and Performing Arts Academy is not supported

Ensure that the needs of the students and the expectations of the community are fully considered in the development of the budget

Mostly-funds are not provided to support increased use of technology, enhancement of the music program, and funds requested for instructional supplies have been reduced

2016 Tax Impact: (March 14) 2.0% Tax Levy Increase plus $833,559 (3.45%)

Tax Year Tax Rate House Assessment

$100,000 $200,000 $310,000 $500,000

2016 $1.7401 $1,740 $3,480 $5,394 $8,701

2015 $1.6968 $1,697 $3,394 $5,260 $8,484

Annual Increase $0.04 $43.30 $86,60 $134.23 $216.50

Quarterly Increase $10.82 $21.65 $33.56 $54.13

Monthly Increase $3.61 $7.22 $11.19 $18.04

The 2013-2014 Budget Effect

The following slides show the effect of a .48% tax levy increase in 2013-2014

Budget Appropriation Comparison 2012-2013 2016-2017 $ Change % Change

Regular Instruction $20,420,346 $20,169,426 ($250,920) (1.23%)

Special Education $6,190,348 $8,326,296 $2,135,948 34.50%

Co-Curr/Athletics $1,000.599 $1,217,036 $216,437 21.63%

Tuition $2,537,110 $2,578,219 $41,109 1.62%

Support Services $6,155,001 $7,404,687 $1,249,686 20.30%

Administration $4,547,727 $4,693,832 $146,105 3.21%

Technology $619,314 $564,113 ($55,201) (8.9%)

Operations $6,755.104 $6,421,464 ($333,640) (4.93%)

Transportation $4,210,012 $4,394,345 $184,333 4.38%

Benefits $10,283,400 $11,679,582 $1,396,182 13.58%

Equipment $220,274 $59,000 ($161,274) (73,21%)

Capital Projects $1,123,390 $725,000 ($398,390) (35.46%)

Total $64,062,625 $68,233,000 $4,170,375 6.5%

Tax Levy Increases

Tax Levy Increase Increase on the Average Home**

2013-2014 Budget 0.48% $87.58

2014-2015 Budget 2.0% $66.34

2015-2016 Budget 2.0% $106.33

2016-2017 Budget 3.45%* $134.23

Total over 4 years 7.93% $394.48 ($98.62 average per year)

*based on the approved tentative budget **the average home is assessed at $310,000

Lost Revenue vs. Tax Payer Savings

Lost Revenue

�  2013-2014: $883,539

�  2014-2015: $901,224

�  2015-2016: $919,248

�  2016-2017: $937,632

$3,641,657

Annual Tax Payer Savings*

�  2013-2014 $36.00 $0.69 per week

�  2014-2015 $74.00 $1.42 per week

�  2015-2016 $76.00 $1.46 per week

�  2016-2017 $78.00 $1.50 per week

$264.00

The average tax payer saved $1.27 per week for four years- this district lost $3,641,657 in revenue * On the average assessed home of $310,000

Annual Tax Payer Savings Expanded

$310,000 $620,000 $930,000

2013-2014 $36.00 $72.00 $108.00

2014-2015 $74.00 $148.00 $222.00

2015-2016 $76.00 $152.00 $228.00

2016-2017 $78.00 $156.00 $234.00

Total $264.00 $528.00 $792.00

Annual Average $66.00 $132.00 $198.00

Weekly Savings $1.27 $2.54 $3.80

Potential Improvements: $3,641,657

� Bleachers $ 660,000

� Track $ 750,000

� 1:1 Technology $1,110,000

� New seats in Eva Applegate Theater: $ 55,000

� New seats in Intermediate auditorium: $ 60,000

�  Investment towards a bus compound $1,006,657

Examples of Requests Cut Every Year for the Past 3 Years to stay at or under 2%

Lighting in the WHS auditorium Replacement of carpets in several schools

Air conditioning in the WHS C wing Air conditioning in elementary classrooms Media center furniture in WIS Sound booth and lighting in WIS auditorium

Replacement of sidewalks at OM and WHS Replacement of front steps at Old Mill

Maintenance of frames around windows and doors

Replacement of wood ‘step up’ for boys’ urinals in bathrooms at OM with concrete

Purchase of book room materials and resources for elementary social studies

Seven teaching positions cut in 2015-2016 budget-increase in class size

Supervisor positions reduced to 10 month/ 20 days in 2015-2016 budget

Library books at all schools

Instructional supplies for regular education and special education- all schools

Paving at several schools

Windows in team rooms at WHS Re-finish stage floor at WHS

Effect on Class Size

Elementary Comparisons

Class Size by Grade Level January 2015

Grade Number of Students*

Sections Average Class Size Range

K 225 13 17.3 16-20

1 235 13 18.0 15-23

2 226 12 18.8 15-21

3 227 12 18.9 18-20

4 273 13 21.0 18-21

5 289 15 19.3 16-20

Total 1,475 78 19.9 15-23

*numbers do not include special education students taught in self-contained environments

Class Size by Grade Level January 2016



K 223 12 (-1) 18.6 15-20

1 227 12 (-1) 18.9 16-24

2 241 12 (-0) 20.0 18-25

3 229 12 (-0) 19.1 16-21

4 232 12 (-1) 19.3 18-21

5 270 13 (-2) 20.7 19-22

Total 1,422 (-53) 73 (-5) 19.5 (-0.4) 15-25


Class Size by Grade Level Projected for 2016-2017



K 223 12 (-0) 18.6 15-20

1 223 12 (-0) 18.6 16-24

2 227 12 (-0) 18.9 18-25

3 241 12 (-0) 20.1 18-25

4 229 12 (-0) 19.1 18-21

5 232 12 (-1) 19.3 18-21

Total 1,375 (-47) 72 (-1) 19.1 (-0.4) 15-25


Revision # 1

Following the F&F meeting in April- a revision was discussed that delayed the replacement of the track and reduced use of banked cap

Since Approval of the Tentative Budget

�  The Finance and Facilities Committee met on April 12, 2016 and recommended further revision to the tentative budget prior to adoption of a final budget: �  The postponement of the track replacement project until 2017-2018

� Return of $500,000 to Capital Reserve � Use of Health Waivers and $245,000 of Banked Tax Levy

�  If implemented , these changes would reduce the Tax Levy increase to 3.04%

�  The BOE met for the Combined Monthly Meeting on April 22, 2016 � Discussed recommendations from Finance and Facilities

� Some members objected to removing the track and adjusting the budget further

� Some members objected to using banked cap

Revenue- (Revision # 1) Budget Fund Balance $975,000

Capital Reserve Withdrawal



Health Benefits Waiver and Reduced Use of Banked Cap $633,539

Tuition $370,000












2016-2017 Operating Revenue (Revision #1) 2013-2014 2014-2015 2015-2016 2016-2017 $ Change % Inc.

Tax Levy $58,578,533 $59,750,104 $60,945,106 $62,164,008 $1,218,902 2.00%

Health Waiver - - - $387,596 $387,596 100.00%

Banked Tax Levy - - - $245,943 $245,943 100.00%

Tuition $145,000 $200,000 $295,000 $370,000 $75,000 25.42%

Misc. $35,000 $60,000 $60,000 $145,000 $85,000 141.67%

State Aid $3,770,500 $3,840,690 $3,731,066 $3,781,653 $50,587 1.36%

Federal Aid $41,433 $31,366 $40,990 $51,330 $10,310 25.15%

Budget Fund Bal. $1,290,652 $1,030,029 $975,000 $975,000 $0 0.00%

Capital Reserve $400,000 $150,000 $1,244.838 ($1,224,838) -100.00%


Des. Fund Balance $1,283,811 $0 $0 $0 -

Total $64,261.118 $66,346,000 $67,647,000 $68,344,000 $697,000 1.03%

2016-2017 Budget Appropriations (R#1) 2015-2016 2016-2017 $ Change % Change




Tuition $2,606,637 $2,578,219 ($28,418) -1.09%


Administration $4,561,933 $4,693,832 $131,899 2.89%

Technology $568,479 $564,113 ($4,366) -0.77%

Operations $6,572,294 $6,421,464 ($150,830) -2.29%

Transportation $4,372,874 $4,394,345 $21,471 0.49%

Benefits $11,118,0701 $11,790,582 $672,512 6.05%

Equipment $74,440 $59,000 ($15,440) -20.74%

Capital Projects $1,442,560 $725,000 ($717,560) -49.74%

Total $67,647,000 $68,344,000 $697,000 1.03%

Are the budgetary goals being met by Revision # 1?

Goal Status


No- all available funds are not being used. The district could have used $883,539 in banked cap, plus new health benefits waivers of $387,596 plus additional banked waivers from the last two years (1.8M)


Partially- the district goal of moving toward the creation of a Fine and Performing Arts Academy is not supported or the replacement of the track


Partially-funds are not provided to support increased use of technology, enhancement of the music program, funds requested for instructional supplies have been reduced and the track is not being replaced

2016 Tax Impact: (Revision # 1) 2.0% Tax Levy Increase plus $633,539 (3.04%)


$100,000 $200,000 $310,000 $500,000

2016 $1.7368 $1,737 $3,474 $5,384 $8,684

2015 $1.6968 $1,697 $3,394 $5,260 $8,484

Annual Increase $0.04 $40.00 $80.00 $124.00 $200.00



The impact on the average home is $10.23 a year less when compared to the tentative budget.

Revision # 2

Following the BOE meeting in April- a revision was discussed that delayed the replacement of the track and eliminated the use of banked cap

Revenue- updated 4/25/16- (Revision # 2) Budget Fund Balance $975,000




Health Benefits Waiver $387,596

Tuition $370,000












2016-2017 Operating Revenue (Revision #2)

2013-2014 2014-2015 2015-2016 2016-2017 $ Change % Inc.

Tax Levy $58,578,533 $59,750,104 $60,945,106 $62,164,008 $1,218,902 2.00%

Health Waiver - - - $387,596 $387,596 100.00%

Tuition $145,000 $200,000 $295,000 $370,000 $75,000 25.42%

Misc. $35,000 $60,000 $60,000 $145,000 $85,000 141.67%

State Aid $3,770,500 $3,840,690 $3,731,066 $3,781,653 $50,587 1.36%

Federal Aid $41,433 $31,366 $40,990 $51,330 $10,310 25.15%

Budget Fund Bal. $1,290,652 $1,030,029 $975,000 $975,000 $0 0.00%

Capital Reserve $400,000 $150,000 $1,244.838 $134,943 ($1,089,895) -88.98%


Des. Fund Balance $1,283,811 $0 $0 $0 -

Total $64,261.118 $66,346,000 $67,647,000 $68,233,000 $586,000 0.87%

2016-2017 Budget Appropriations (R#2) 2015-2016 2016-2017 $ Change % Change




Tuition $2,606,637 $2,578,219 ($28,418) -1.09%


Administration $4,561,933 $4,693,832 $131,899 2.89%

Technology $568,479 $564,113 ($4,366) -0.77%

Operations $6,572,294 $6,421,464 ($150,830) -2.29%

Transportation $4,372,874 $4,394,345 $21,471 0.49%

Benefits $11,118,0701 $11,679,582 $561,512 5.05%

Equipment $74,440 $59,000 ($15,440) -20.74%

Capital Projects $1,442,560 $725,000 ($717,560) -49.74%

Total $67,647,000 $68,233,000 $586,000 .87%

2016 Tax Impact: (Revision # 2) 2.0% Tax Levy Increase plus $387,596 (2.64%)


$100,000 $200,000 $310,000 $500,000

2016 $1.7401 $1,740 $3,480 $5,374 $8,701

2015 $1.6968 $1,697 $3,394 $5,260 $8,484

Annual Increase $0.04 $43.30 $86,60 $113.46 $216.50



The impact on the average home is $20.77 a year less when compared to the tentative budget.

Are the budgetary goals being met by Revision # 2?

Goal Status


No- all available funds are not being used. The district could have used $883,539 in banked cap, plus new health benefits waivers of $387,596 plus additional banked waivers from the last two years (1.8M)


Partially- the district goal of moving toward the creation of a Fine and Performing Arts Academy is not supported or the replacement of the track


Partially-funds are not provided to support increased use of technology, enhancement of the music program, funds requested for instructional supplies have been reduced and the track is not being replaced

Status of the Budget

� Tentative Budget is Approved pending final approval: 3.45% tax levy

� Revision #1: Reduce the use of banked cap, return $500,000 to Capital Reserve, postpone the track project- 3.04% tax levy

� Revision # 2: Eliminate the use of banked cap, use $135,000 from Capital Reserve, adjust benefits, pay unused vacation to retired administrators in current year, postpone track project- 2.64% tax levy

Comparison of Budget Proposals 3.45% Tax Levy 3.04% Tax Levy 2.64% Tax Levy

Highlights of Revenue Sources

Uses $387,596 in HB Waivers Uses $387,596 in HB Waivers Uses $387,596 in HB Waivers

Uses $495,943 in Banked Cap Uses $250,000 in Banked Cap No use of Banked Cap

Uses $500,000 from Cap. Res. No use of Capital Reserve Uses $134,943 from Cap. Res.

Highlights of Facility Improvements

Bleacher replacement Bleacher replacement Bleacher replacement

Track replacement No Track replacement No Track replacement

Tax Impact on Average Home ($310,000 assessed value)

$5,394.00 Annual $5,384.00 Annual $5374.00 Annual

$134.23 Increase $124.00 Increase $113.46 Increase

$2.50 week increase $2.38 week increase $2.18 week increase

$0.12 per week saved $0.32 per week saved

WTPS Budget Development 2016-2017 School Year · 2017-08-01 · February 18, 2016 Governor’s Release of State Aid amounts February 23, 2016 BOE meeting March 2, 2016 Budget Workshop

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