Superintendent's Proposed 2015-2016 Operating Budget
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GREENWICH PUBLIC SCHOOLS SUPERINTENDENT’S PROPOSED 2015-2016 OPERATING BUDGET November 6, 2014 Greenwich, Connecticut GREENWICH BOARD OF EDUCATION FY 2015-2016 BUDGET Section Page Section Page Background Staffing a. Limitations 1 a. Student Based Resource Allocation 206 b. BET Guidelines 3 b. Certified Staff Table of Org 207 c. District Strategic Improvement Plan 8 c. Staffing – Certified 208 d. Enrollment Projection Report 60 d. Staffing – GOSA 211 Executive Summary e. Administrative Table of Organization 212 a. Superintendent’s Message 61 f. Staffing by Location 223 b. Program Summary 68 Capital Budget 240 c. Major Object Code Summary 70 Food Services 287 Program Detail Reference a. Program Grouping Summary 77 a. Mission and Vision 293 b. Core Education Programs 86 b. Vision of the Graduate 294 c. Shared Education Resources 113 c. How to Read the Book 295 d. Supplemental Education Programs 123 d. Chart of Accounts 297 e. Central Office Functions 139 e. Elementary Class Distribution 303 f. Facilities & Transportation 151 f. Enrollment by Grade 304 Location Detail g. Per Pupil Allocation 305 a. Elementary Schools 158 h. Grants Report 307 b. Middle Schools 189 i. School Allocation 310 c. High School 199 j. Supplemental Funds for Students Below Standard 311 d. Havemeyer 203 k. Statement of Revenues 312 l. Professional Services 313 Board of Education Budget Guidelines and Limitations for Preparation of the 2015-2016 Budget The Board of Education directs the Superintendent to develop an operating budget for the 2015-2016 school year which shall not fail to address: 1) The Board Goals adopted on June 7, 2012 2) The District’s Mission, Values and Beliefs (E-000) 3) The District Strategic Improvement Plan which reflects objectives, action plans and resources to achieve the Board Goals 4) Impediments to success identified in the Diagnostic Memorandum, Planning Priorities memo, Achievement Report and other analyses of results 5) Transition to Common Core Standards and the efficient preparation and/or adoption of aligned curriculum 6) Achievement of continuous improvement in all academic and other programs and services offered by the District 7) The digital learning and technology needs of the District to advance academic achievement and to continue to prepare for the SBAC assessment 8) Expenses related to enrollment, facility utilization and racial balance actions 9) Recommendations identified in monitoring reports and approved by the BOE 10) Contractual obligations, including all labor agreements 11) Resource reallocation opportunities, including review of existing program offerings for efficiencies and effectiveness 12) The Board’s Strategic Planning initiative 13) The prudent engagement of outside consultants 14) An explanation of the alignment of District, school and program budgeting that demonstrates equitable allocation of resources among schools 15) Budget Process Recommendations from Ad Hoc Committee adopted on September 20, 2012 16) BET Guidelines Prior to presenting the Superintendent’s Proposed 2015-2016 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 1 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 g) Food service budget The Board of Education directs the Superintendent to develop a capital budget for the 2015-2016 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) The recommendations of the New Lebanon Elementary School Feasibility Study 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 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 14, 2014 Subject: Fiscal Year 2015 -2016 Budget Guidelines Approved by the BET on 10/20/14 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 2015-2016 (FY16) budgets. Preliminary schedules are attached for BET budget hearings to be held in February and March, 2015. Final BET approval of the FY16 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 the Town’s department leaders, our tax mill rate has increased a modest 2.75% over each of the last three 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 leaves approximately one-quarter that can be reviewed by department heads for organizational changes and operating efficiencies. Construction on major capital projects MISA, Central Fire Station and soil remediation will continue into next year. In addition to these projects, it is projected that over $45 million of new capital appropriations will be requested in FY16. 3 CURRENT CONDITIONS The national and local economies have weathered the Great Recession and conditions continue to improve. We can be cautiously optimistic that Town revenues and property values will continue to rise, albeit slowly. We need to be cognizant of several important issues as they affect operating budgets, fixed costs and capital spending: • Healthcare costs continue to escalate due to unusually high claims and medical costs. The costs of the Town’s new one-year employee healthcare contract will increase more than 14% in January, 2015. Future cost increases are difficult to quantify. Fortunately, continued employee migration to new benefit plans and changes in plan designs should mitigate some of these cost increases in the near term. Future savings will be more difficult to achieve. • The need for pension and OPEB support continues to escalate as Town contributions are projected to grow by more than $3 million in FY16. The BET will discuss necessary contributions and assumed investment rates of return in the coming months. • The certified teachers union (GEA) contract has been settled with wage and step increases over the next two years. This will affect the BOE operating budget and may have long-term implications for other department bargaining unit costs. • The BOE’s decision to opt out of the Federal School Lunch Program for GHS may negatively impact the School Lunch Revolving Fund. Normally self-sustaining, this Fund was budgeted to receive Town contributions of $123,000 in FY14 and $300,000 in FY15. The fund may need up to $423,000 to breakeven in FY16. We ask that the BOE provide a plan to return this fund to a cash flow neutral position. • Nathaniel Witherell’s Project Renew is complete. However, in FY14 it received $950,000 in additional interim appropriations. Historic tax credits will help offset debt service in FY15. It needs to be determined whether operating results are according to plan and what funding sources will offset funds requested from the Town in FY16. • MISA is approximately 50% complete. The BOE project will receive an additional $2.37 million in FY15 to cover cost increases. With more than half of the project yet to be completed we must assume additional appropriations may be needed. • Final soil remediation costs at GHS have yet to be determined because regulatory approvals are pending and contractor bidding has yet to begin. Capital spending has been budgeted for $3.7 million in FY15, $8 million in FY16 and $4.5 million in FY17. There is a risk that costs could escalate further.