Liverpool Central School District and Liverpool Public Library 2020-2021 Budget Proposals VOTE by ABSENTEE BALLOTS Due Tuesday, June 9, at 5 p.m. What’s Inside.... LCSD Superintendent’s Budget Message LCSD Three Part Budget Summary LCSD Budget Revenue LCSD Bus Purchase Proposition LCSD Property Tax Exemption Info LCSD & LPL Voting Information LCSD Board of Education Candidates LCSD Board President’s Message LCSD Budget Notice LPL Board President’s Budget Message LPL Budget Overview LPL Budget Breakdown Budget Message from the LCSD Superintendent of Schools Preparing Our Students For Tomorrow… Today As we all know, it’s the responsibility of the Liverpool Central School District Board of Education to support student programs and align resources necessary for student success, provide efective educators and leadership in all buildings, and act as responsible stewards of the district’s resources. It also is the district’s responsibility to assist all students in becoming college and career ready by establishing and supporting opportunities that will produce efective communicators, innovative thinkers, problem solvers, and life-long learners who thereby contribute to an ever-changing world. This year’s budget development process, unlike any in previous years, presents a very unique set of challenges for our district. As you all know and understand – the COVID-19 pandemic has placed families, the school community, and individuals in unique and perhaps problematic situations. The district has taken the responsibility to tackle several areas: creating a continuity of learning plan for all of our students; a food delivery program for many of our resident families; and, child care services in which the county can utilize as needed. As the pandemic continues to take a toll and impact our seniors – it will undoubtedly have a long-term efect on the normalcy of what school looks like in the future. As we played the waiting game in March and April with the Governor and New York State Legislature deciding how monies should be allotted, the district’s Budget Advisory Team spent time planning next year’s budget without any reliable information in which to build our reassurances. As it turned out... no additional money in the form of Foundation Aid was provided to the Liverpool Central School District for the 2020-2021 school year; further – there is grave uncertainty if any additional fnancial adjustments (take backs) to our current state aid funds will be made (based on the four measurement periods described by the Governor). Obviously, any further deterioration of state funding will have an even more detrimental impact on the entire 2020-2021 school budget... given we are so heavily reliant on the state aid-portion of school funding formula. Having said that, Liverpool’s school budget process has been adjusted to some degree. The Budget Advisory Team worked tirelessly for a number of months identifying the needs of the district, followed by recommendations specifc to how district funds could be best allocated. I presented the LCSD Board of Education with a budget proposal that demonstrated specifcally how students are the primary focus of our planning. The 2020-2021 proposed school budget does not cut any district programs but rather reduces positions, specifcally through attrition. We have reduced the overall spending plan of the budget (appropriations) by nearly $2 million from the original proposed budget. This reduction in spending will include 16 positions. Voters also will have the opportunity to make decisions (totally through absentee ballots) on the 2020-2021 school budget, the purchase of several school buses and to elect representatives to fll three Board of Education seats. All are three-year terms. The Board of Education and the Liverpool Central School District continue to focus on maintaining quality programs for all students. We will continue to advocate for our students and the programs that are in place... all focusing on preparing our students for tomorrow! Sincerely, Dr. Mak F. Pote LCSD Superintendent of Schools Budget Hearing Budget Vote Virtual Meeting Absentee Ballots Tuesday, May 26, at 7 p.m. Due Tuesday, June 9, by 5 p.m. Proposed Budget: $166,173,358 Percent Change: 3.56% Three Part Budget Summary* Program Component The program component is the largest part of a school district budget and represents 74.13 percent ($123,184,450) of the 2020- 2021 budget. This component includes expenses related to instructional personnel and programs, pupil transportation, and co- curricular activities & athletics. Budget Budget Percent 2019-2020 2020-2021 Change Administration & Improvement $236,687 $305,345 29.01% This category includes expenses related to in-service training and instruction for district teachers and staf members. Regular School $39,971,251 $40,673,363 1.76% This category includes expenses related to legal services and classroom instruction. Special Schools $18,966,291 $19,721,199 3.98% This category includes expenses related to programs for students with dis- abilities, occupational education, the needs for special school enrollment and English as a New Language. Instructional Media $5,096,013 $5,317,599 4.35% This category includes expenses related to school libraries and audio-visual services, as well as computer-assisted instruction. Pupil Services $6,757,517 $6,644,419 -1.67% This category includes expenses related to regular school attendance, guidance, health services, psychological services, social work services, co-curricular activi- ties and interscholastic athletics. Pupil Transportation $6,607,276 $6,741,284 2.03% This category includes expenses related to district transportation services, Transportation Center operations and contract transportation. Employee Benefts $41,099,154 $43,411,241 5.63% Interfund Transfers $288,500 $370,000 28.25% PROGRAM COMPONENT TOTAL $119,022,689 $123,184,450 3.50% *According to statewide regulations, the district must provide a budget summary showing three components: administrative, program and capital. Capital Component The capital component represents 17.60 percent ($29,254,432) of the 2020-2021 school budget. It includes expenses related to operation and maintenance of district facilities, debt service and employee benefts. Budget Budget Percent 2019-2020 2020-2021 Change Central Services $10,430,525 $10,705,567 2.64% This category includes expenses related to the operation and maintenance of district facilities. Special Items $80,850 $90,404 11.82% This category includes expenses related to the assessment of school property. Employee Benefts $3,566, 372 $3,748,822 5.12% Debt Service $13,910,772 $14,609,639 5.02% This category includes expenses related to principal and interest payments on debt service. Interfund Transfers $100,000 $100,000 0.00% CAPITAL COMPONENT TOTAL $28,088,519 $29,254,432 4.15% Administrative Component The administrative component is the smallest part of the budget and represents 8.27 percent ($13,734,476) of the 2020-2021 bud- get. It includes expenses related to the Board of Education, central administration, instructional supervision, fnance, legal services, central services (excluding operations & maintenance) and employee benefts. Budget Budget Percent 2019-2020 2020-2021 Change Board of Education $50,631 $53,907 6.47% This category includes expenses related to the Board of Education, the District Clerk and District meetings. Central Administration $338,454 $335,722 -0.81% This category includes expenses related to the Chief School Administrator. Finance $906,428 $949,652 4.77% This category includes expenses related to the Business Administrator, auditing, treasurer, tax collection, purchasing and fscal agent fees. Staf $1,353,576 $1,516,413 12.03% This category includes expenses related to legal, personnel, records manage- ment, public information and services, salaries of Director of Transportation and Director of Facilities. Central Services $667,596 $673,041 0.82% This category includes expenses related to central printing and mailing, as well as central data processing. Special Items $1,122,568 $1,129,921 0.66% This category includes expenses related to insurance, school association dues and BOCES charges. Administration & Improvement $4,713,925 $4,776,113 1.32% This category includes expenses related to curriculum development and super- vision, as well as regular school supervision. Employee Benefts $4,198,804 $4,299,707 2.40% ADMINISTRATIVE COMPONENT TOTAL $13,351,982 $13,734,476 2.86% TOTAL BUDGET $160,463,190 $166,173,358 3.56% Budget Revenue 2020-2021 Revenue Summary Budget Budget Percent 2019-2020 2020-2021 Change Real Property Tax $87,840,462 $89,870,437 2.31% State Aid $65,079,038 $66,340,476 1.94% Federal Aid $300,000 $300,000 0.00% Federal Cares Restoration $0 $1,060,485 100.00% Fund Balance $3,521,005 $5,045,794 43.31% Other $3,722,685 $3,556,166 -4.47% Includes: Sales Tax $250,000 $100,000 -60.00% Interfund $418,572 $420,244 0.40% Transfers Use of Reserves $1,324,852 $1,185,120 -10.55% PILOTS $427,181 $573,722 34.30% Charges for $148,030 $148,030 0.00% Services Use of Property $247,500 $222,500 -10.10% Sale of Property/ $46,550 $46,550 0.00% Loss Comp. Miscellaneous $860,000 $860,000 0.00% Total $160,463,190 $166,173,358 3.56% Liverpool Central School District Budget Notice Budget Adopted for Budget Proposed for Contingency Budget Overall Budget Proposal the 2019-2020 the 2020-2021 for the 2020-2021 School Year School Year School Year* Total Budgeted Amount, Not Including Separate $160,463,190 $166,173,358 $164,143,383 Propositions Increase/Decrease for the 2020-2021 School Year $5,710,168 $3,680,193 Percentage Increase/Decrease in Proposed Budget 3.56% 2.29% Change in the Consumer Price Index 1.81% A. Proposed Levy to Support the Total Budgeted $87,840,462 $89,870,437 Amount B. Levy to Support Library Debt, if Applicable $0 $0 C.