Fy 2016-2017 Budget Greenwich Board of Education
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GREENWICH BOARD OF EDUCATION FY 2016-2017 BUDGET Section Page Section Page Background Staffing a. Limitations 1 a. Student Based Resource Allocation 218 b. BET Guidelines 3 b. Certified Staff Table of Org 219 c. Assessment and Achievement Report 11 c. Staffing – Certified 220 d. Enrollment Projection Report 57 d. Staffing – GOSA 223 Executive Summary e. Administrative Table of Organization 224 a. Superintendent’s Message 58 f. Staffing by Location 234 b. Program Summary 72 Capital Budget 250 c. Major Object Code Summary 74 Food Services 301 Program Detail Reference a. Program Grouping Summary 81 a. Mission and Vision 305 b. Core Education Programs 90 b. Vision of the Graduate 306 c. Shared Education Resources 119 c. How to Read the Book 307 d. Supplemental Education Programs 129 d. Chart of Accounts 309 e. Central Office Functions 145 e. Elementary Class Distribution 315 f. Facilities & Transportation 157 f. Enrollment by Grade 316 Location Detail g. Per Pupil Allocation 317 a. Elementary Schools 165 h. Grants Report 319 b. Middle Schools 200 i. School Allocation 322 c. High School 211 j. Supplemental Funds for Students Below Standard 323 d. Havemeyer 215 k. Statement of Revenues 324 l. Professional Services 325 Board of Education Budget Guidelines and Limitations for Preparation of the 2016-2017 Budget The Board of Education directs the Superintendent to develop an operating budget for the 2016-2017 school year which shall not fail to address: 1) The Board’s Strategic Planning initiative 2) The District’s Mission, Values and Beliefs (E-000) 3) Transition to Common Core Standards and the efficient preparation and/or adoption of aligned curriculum 4) Achievement of continuous improvement in all academic and other programs and services offered by the District 5) The digital learning and technology needs of the District to accelerate academic achievement 6) Expenses related to enrollment, facility utilization and racial balance actions 7) Recommendations identified in monitoring reports and approved by the BOE 8) Contractual obligations, including all labor agreements 9) Resource reallocation opportunities, including review of existing program offerings for efficiencies and effectiveness 10) The prudent engagement of outside consultants 11) An explanation of the alignment of District, school and program budgeting that demonstrates equitable allocation of resources among schools 12) Budget Process Recommendations from Ad Hoc Committee adopted on September 20, 2012 13) BET Guidelines Prior to presenting the Superintendent’s Proposed 2016-2017 Operating Budget in November, the Superintendent should provide the Board the opportunity to review and consider new initiatives, program or service modifications, and/or staffing model changes. Each proposal should include the identified need, anticipated measureable results, staffing impacts, estimate costs or potential for efficiencies and reallocation. The Budget documentation should allow the Board to see the link between the budget and the goals, strategic initiatives and core academic programs. It should present the budget in context and by the way the Board analyzes performance and evaluates programs. Some examples, which are intended to be representative but not complete, include: a) Summarize the major objectives, goals, programs and budget by program and explain the linkage between each objective, goal, and program b) Budget Summary by School that includes key statistics on performance, goals, enrollment, staffing, revenue sources and expenses c) Budget Summary by Program includes key statistics on performance, goals, staffing, professional development detail, revenue sources and funding data d) Enrollment data and trends e) Staffing model and headcount detail, including table of organization f) Analysis of major year-to-year changes 1 g) Food service budget The Board of Education directs the Superintendent to develop a capital budget for the 2016-2017 school year which shall not fail to address: 1) The long term vision for our public school facilities 2) The current status of each building using a consistent framework and based on a comprehensive analysis of what has been accomplished to date and what are identified needs 3) The current status of major programs that are being phased, like asbestos, roofs, etc. 4) Facility standards 5) Priorities which include health and safety, maintenance requirements, impact on instruction, equity, update/appearance, facility enhancement, operating cost improvements 6) Input from school communities and other stakeholders, Tools for Schools, preventative maintenance and work order system 7) Ability to successfully complete within the fiscal year, taking into consideration the school calendar 8) Implementation of Digital Learning Environment 9) Funding for construction of the New Lebanon Elementary School 10) BET Guidelines The capital budget should be presented with charts including: a) 15-year capital plan for the District (per BET guidelines), presented by program and by school b) 5-year view of completed investments (2 yr), current budget and planned investments (2 years) by school and by category c) The status of each building using a consistent framework and including the results of the summer 2013 studies d) The status and forecast for major programs (e.g. bathroom renovations, roofs, boilers, etc.) e) CIP sheets, as required f) Status of previous capital budget items, including a list of all open capital item g) 10-year overview of previous capital investment by school 2 TOWN OF GREENWICH Board of Estimate and Taxation Michael S. Mason, Chairman Arthur D. Norton, Vice-Chairman Bill Drake, Clerk To: First Selectman, All Department Heads, Board of Education, and Appointing Authorities From: Marc V. Johnson ‐ Chair, Board of Estimate and Taxation Budget Committee Date: October 13, 2015 Subject: Fiscal Year 2016 ‐ 2017 Budget Guidelines APPROVED by the BET on 10/19/15 INTRODUCTION This provides guidelines to all Town of Greenwich (TOG), Board of Education (BOE) and Appointing Authority department heads for the development of Fiscal Year 2016‐2017 (FY17) budgets. Preliminary schedules are attached for BET budget hearings to be held in February and March, 2016. Final BET approval of the FY17 Budget is expected in March with submission to the RTM for consideration in May. These guidelines will assist in building department budgets that, when submitted to the First Selectman’s Office and consolidated, will provide a total budget that provides desired town services and important capital improvements within a framework of low and predictable taxes. Through the dedication and hard work of all department leaders, our tax mill rate has increased 2.75% over each of the last four years. It is important to note that approximately three‐quarters of our Town’s Total Operating Cost (including Fixed Charges) is made up of labor‐contracted salaries, healthcare and retirement benefits. That presents challenges for department leaders to find cost savings through non‐salary expenses, operating efficiencies and organizational changes. The Town is currently working on a long list of appropriated capital projects. Over $135 million is either encumbered or unspent from the last five years. During the February budget hearings the BET will ask every department to review outstanding projects before consideration will be given for future requests. Last year’s projections for FY17 capital projects totaled $93 million, far above the average of $59 million over the past ten years. Clearly, the process for capital project planning, budgeting and execution must be improved for a more efficient use of resources. CURRENT CONDITIONS Town Hall • Finance Department • P.O. Box 2540 • Greenwich, CT 06836-2540 • (203) 622-7720 • FAX (203) 618-7633 3 Volatility in the capital markets, slow wage growth and uncertainties in regional, national and international economies will have an impact on Greenwich property values, the performance of pension/OPEB funds, and Town revenues. We need to be cognizant of several important local issues and their effect on operating budgets, fixed costs and capital spending for the new fiscal year: Healthcare costs continue to escalate due to unusually high claims and medical costs. Based on the new healthcare contract in place for the first half of FY17 and assumptions on costs in the second half of that year, it is estimated that costs for FY17 will increase 18%. The Town will need to work hard to find savings from future plan designs. The BET funded pension and OPEB required contributions at 100% in FY16. While we have reached discount rate targets, wide swings in the capital markets may call for higher than anticipated contributions in future years. The BET will monitor this impact on Fixed Charges in the coming months. Contracts for GOSA, Firefighters and others are currently under discussion. It would appear that settlements may be well above consumer inflation rates. This will have long‐term implications for other bargaining unit costs and make it difficult to reach operating budget targets listed below. Town contributions to the School Lunch Fund have increased from $123,000 in FY14, to $300,000 in FY15 and $450,000 in FY16. The BET will closely monitor BOE plans to address this growing deficit. The Nathaniel Witherell budget was subsidized with $2.4 million in FY16. Despite management’s hard work to secure historic tax credits and private donations, actual FY15 results show a loss of more than $3.5 million instead of a budget of breakeven.