HHH Budget Presentation 3-12-07

Half Hollow Hills Central School District 2007- 2008 Budget Workshop March 12, 2007

General Support THE GENERAL SUPPORT BUDGET PROVIDES FUNDS FOR ADMINISTRATIVE AND OPERATIONAL FUNCTIONS WHICH SUPPORT THE EDUCATIONAL PROGRAMS OF THE DISTRICT. THE GENERAL SUPPORT FUNCTION IS 9.74% OF THE PROPOSED BUDGET

General Support THE GENERAL SUPPORT BUDGET INCLUDES SUCH AREAS AS CENTRAL ADMINISTRATION, BOARD OF EDUCATION, ACCOUNTING AND FINANCE, DATA PROCESSING, PERSONNEL, INSURANCE AND LEGAL SERVICES, CUSTODIAL, SECURITY, MAINTENANCE AND GROUNDS SERVICES.

Board of Education Includes Board of Education supplies, travel and conference expense, District Clerk salary and supplies and all expenses incidental to the conduct of the annual election and budget vote, including rental of voting machines, advertising, printing, and BOCES charges for the upkeep of the computerized voter registration system. 20,206 20,735 25,102 25,102 A1060 TOTALS DISTRICT MEETING A1060 41,655 47,928 49,197 61,681 A1040 TOTALS DISTRICT CLERK A1040 8,382 5,471 9,824 9,824 A1010 TOTALS BOARD OF EDUCATION A1010 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Administration

Office of the Chief School Administrator – 3.0 FTE, equipment repair, membership fees, travel & conference, and supplies

428,593 461,866 463,640 485,940 A1240 TOTALS CHIEF SCHOOL ADMINISTRATOR A1240 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Business Administration

Offices of Finance, Purchasing and Accounting – 17.5 FTE, equipment, legal advertising, contract services, travel & conference, annual inventory and actuarial updates, BOCES services pertaining to the business office, and supplies

1,048,643 1,157,704 1,193,743 1,271,523 A1310 TOTALS BUSINESS ADMINISTRATION A1310 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Auditing and District Treasurer

Includes expense for external auditor, internal audit function and the addition of an internal claims auditor

Part-time District Treasurer

6,000 6,450 5,470 4,270 A1325 TOTALS A1325 DISTRICT TREASURER 37,000 55,480 75,500 113,000 A1320 TOTALS A1320 AUDITING 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Legal Services Provides funds for litigation and retainer fees, professional transcription services, hearing officers and other charges related to litigation or hearings. 286,390 66,022 162,000 115,000 A1420 TOTALS A1420 LEGAL SERVICE 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

District-wide Administration Office of District-wide Administration – 6.0 FTE, equipment repair, staff development, medical examinations of staff, legal services, contractual services, employee fingerprinting, advertising, travel & conference, BOCES services pertaining to personnel, and supplies 463,480 520,770 605,575 630,015 A1430 TOTALS A1430 PERSONNEL/DISTRICT-WIDE ADMINISTRATION 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Records Management Provides funds for a part-time records clerk and records conversion to microfilm and disk formats 12,873 19,493 16,800 16,800 A1460 TOTALS A1460 RECORDS MANAGEMENT 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Public Information

Printing/Mailing of District Newsletter, Calendar and Aquatics Brochures.

Public Information Services through BOCES. Costs are partially offset by BOCES aid.

155,383 145,592 164,959 164,959 A1480 TOTALS A1480 PUBLIC INFORMATION 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Operation and Maintenance of Plant

These major function codes provide funds for keeping the physical plant open and ready for use.

Buildings and Grounds Maintenance

Custodial Services and Supplies

Utilities – Electric, Gas, Water, Oil

Contract Repairs and Services including Security Services, Trash Removal and Telephone Service

Building Plant Projects and Equipment

Operation and Maintenance of Plant – Personnel Services

Custodial Staff 74.5 FTE

Maintenance Staff 14.0 FTE

Grounds Staff 7.0 FTE

Security 2.0 FTE (new positions*)

Supervision 2.0 FTE

Clerical Support 2.0 FTE

District-wide substitute custodial staff

*All staff remains at the 2006/07 levels with the exception of the new security guard positions which will be offset by a reduction of 2.0 contractual guards.

5,870,838 6,272,019 6,693,636 6,987,854 A1620/1621- 160 TOTALS A1620/1621 PERSONNEL SERVICES 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Operation and Maintenance of Plant – Equipment

This appropriation provides new and replacement equipment for use in cleaning and minor repair by the maintenance, grounds, and custodial personnel. In addition, equipment requested by building principals are included.

103,101 108,081 107,350 136,300 A1620/1621- 200 TOTALS A1620/1621 EQUIPMENT 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Operation and Maintenance of Plant – Contractual Maintenance & Grounds, and Plant Projects

This appropriation includes all contracted repair services for maintenance of sound systems, plumbing systems, electrical systems, roofing systems, paved areas, etc., as well as rental of special equipment used to care for the buildings and grounds.

302,588 333,507 360,336 356,850 A1621- 466/469 TOTALS A1621 CONTRACTUAL SERVICES 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Operation and Maintenance of Plant – Other Contractual Services

This appropriation is for training and certification of custodial/grounds staff, architectural and engineering surveys, reports, tests, contract refuse removal, contract security, uniforms, equipment repair for all burners, boilers, ventilation systems, fuel tanks, heating controls and other mechanical components, all telephone charges and modem lines.

846,746 810,285 986,428 952,100 A1620/1621- 400/490 TOTALS A1620/1621 OTHER CONTRACTUAL SERVICES 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Operation and Maintenance of Plant – Fuel and Utilities

This appropriation is for the fuel oil, electric, water and gas used to operate the buildings of the district except for the transportation center which is appropriated separately.

Strategies to conserve energy implemented to reduce burgeoning fuel costs.

2,374,284 3,127,809 3,481,034 3,481,034 A1621- 454/457 TOTALS A1621 FUEL & UTILITIES 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Operation and Maintenance of Plant – Supplies & Materials

This appropriation includes all general cleaning supplies, security supplies, telephone system supplies, general office supplies, maintenance supplies, in-house plant project supplies, painting supplies, and grounds supplies.

495,616 556,801 592,389 627,471 A16201621- 500/578 TOTALS A1620/1621 SUPPLIES & MATERIALS 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Central Printing and Mailing Central Printing and Mailing – .5 FTE, postage equipment rental fees, district-wide costs of postage, shipping charges, and bulk rate mailings, and supplies. 176,669 205,338 227,323 217,846 A1670 TOTALS A1670 CENTRAL PRINTING AND MAILING 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Management Information Systems MIS – 7.5 FTE, equipment including servers, network upgrades, storage area networks, computer replacements district-wide, printers, upgrade of wide area network, software system and application maintenance costs, licensing fees, service contract costs, BOCES, and supplies. 613,111 760,397 869,189 1,058,562 A1680 TOTALS A1680 MANAGEMENT INFORMATION SYSTEMS 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Unallocated Insurance Appropriations in this code are for the district’s general liability, property liability, vehicle liability (excluding buses as they are appropriated separately), Board of Education liability, boiler and machinery liability, excess liability, crime insurance, and student accident insurance 625,796 756,954 817,622 871,685 A1910 TOTALS A1910 UNALLOCATED INSURANCE 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

School Association Dues, Judgment & Claims, and Property Loss These appropriations represent dues to the NYS School Boards Association, Nassau Suffolk School Boards Association, and SCOPE. These appropriations also provide for judgments, claims, and property losses which are offset by revenues. 76,947 76,908 19,162 84,295 A1920/30 TOTALS A1920/30 SCHOOL ASSN. DUES, JUDGMENTS, CLAIMS, AND PROPERTY LOSS 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

BOCES Administration Charge Administrative expenses of Western Suffolk BOCES are paid by each participating school system. Each district’s share of the cost is pro-rated on the basis of a three year resident weighted average daily attendance. 459,067 494,650 608,815 639,256 A1981 TOTALS A1981 BOCES ADMINISTRATIVE CHARGE 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

TAN Issue Expense This appropriation is for the issuance of notes for the temporary borrowing of funds known as Tax Anticipation Notes. 33,989 35,155 34,769 35,000 A1989 TOTALS A1989 TAN ISSUE EXPENSE 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Pupil Transportation

Pupil transportation is provided by District-owned buses and by private bus operators under contract to the District. Pupil Transportation is 6% of the total proposed budget.

Transportation to and from district schools, private, parochial and special schools, after school activities, interscholastic athletics, educational field trips and special transportation service for physically handicapped students is included in this appropriation.

The proposed budget includes the purchase of three new buses.

Salaries for bus drivers -73.0 FTE, Mechanics - 6.0 FTE, Supervisor, Dispatcher and Clerical Staff of 4.0 FTE

Pupil Transportation Summary 8,902,733 9,728,132 10,881,351 11,289,067 A5500 TOTALS 4,104,122 5,007,322 5,658,340 6,260,557 CONTRACT TRANSPORTATION A5540 102,065 120,817 83,600 128,965 GARAGE BUILDING A5530 4,696,546 4,599,993 5,139,411 4,899,545 TRANSPORTATION SERVICE DISTRICT OWNED A5510 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Community Services

Provides salary payments for lifeguards required for community pool programs and supplies used for community recreation activities. The cost is partially offset by receipts from pool fees.

Supplies for District Census

The Community Services appropriation is .04% of the proposed budget

CENSUS 67,295 69,452 68,900 68,900 A7140 TOTALS A7140 1,845 0 0 0 A8070TOTALS A8070 COMMUNITY RECREATION/NATATORIUM 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Undistributed

This budget area includes:

Employee Benefits: Tiered system of employee contribution among highest on Long Island saving the District close to $500,000 annually.

Debt Service

Tax Anticipation Note Interest

Transfer to Other Funds

The Undistributed allocations are 27.36% of the proposed budget

Employee Benefits - Summary 32,582,936 34,778,142 38,679,864 40,186,901 A9010 TOTALS 18,477 32,443 20,000 35,000 OPTICAL COVERAGE A9089 3,013,866 1,519,951 1,478,041 1,000,000 COMPENSATED ABSENCES A9070 15,278,004 16,853,197 19,350,050 20,346,831 HEALTH INSURANCE A9060 695,702 690,337 720,000 732,000 DENTAL INSURANCE A9056 177,883 177,798 198,965 201,775 DISABILITY INSURANCE A9055 27,554 90,233 92,966 93,225 UNEMPLOYMENT INSURANCE A9050 362,737 387,778 373,847 425,200 LIFE INSURANCE A9045 485,862 583,381 450,000 600,000 WORKERS COMPENSATION A9040 6,513,290 6,777,507 7,365,122 7,829,640 SOCIAL SECURITY A9030 3,943,893 5,755,211 6,501,272 6,722,100 TEACHERS RETIREMENT A9020 2,065,669 1,910,307 2,129,601 2,201,130 EMPLOYEE RETIREMENT A9010 EMPLOYEE BENEFITS 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Tax Anticipation Note Interest

This appropriation is for the interest due on the annual temporary borrowing required for cash flow purposes in anticipation of tax receipts.

512,747 1,147,132 1,735,417 1,760,000 A9760 TOTALS A9760 TAX ANTICIPATION NOTES - INTEREST 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Debt Service

This account is used to transfer to the debt service fund and record the cost of principal and interest payments on district indebtedness for district capital projects approved by the voters in May 1998, March 2000 and estimated principal and interest payments for the building aid portion of Proposition #1 approved by the voters February 2007 .

5,856,586 7,549,274 8,491,524 8,491,133 A9700/A9901 TOTALS A9700/A9901 DEBT SERVICE/TRANSFER TO DEBT SERVICE 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Transfer to Other Funds

Transfer to Special Aid Fund allocation is for the 20% district share of summer tuition, maintenance and transportation for disabled students placed in private day, residential or BOCES programs

Transfer to Capital Fund allocation provides funds for capital improvement projects.

1,258,416 1,040,288 1,035,652 1,065,522 A9900 TOTALS 1,082,000 882,000 882,000 882,000 A9950 TOTALS TRANSFER TO CAPITAL FUND A9950 176,416 158,288 153,652 183,522 A9901 TOTALS TRANSFER TO SPECIAL AID FUND A9901 2004/05 2005/06 2006/07 2007/08 DESCRIPTION CODE ACTUAL ACTUAL ADOPTED PROPOSED

Dates to Remember Public Budget Hearing Manasquan 8:00 PM May 7, 2007 Monday Budget Adoption Manasquan 8:00 PM April 23, 2007 Monday Budget Presentation/Discussion Instruction Budget Vanderbilt 8:00 PM March 26, 2007 Monday DESCRIPTION PLACE TIME DATE DAY

Voting