DistrictWideServices

BobSirpenskiDirectorofFinance&Operations

1

DistrictWideServicesSummary

2013‐14Budget

2014‐15Budget

Increase$

Increase%

% ofTotalBudget

Employee Benefits $7,958,470 $7,927,207 ($31,263) TBD 17.55%

Transportation $2,442,272 $2,412,516 ($29,756) (1.3%) 5.34%

Utilities $1,296,971 $1,333,676 $36,705 3.3% 2.95%

Contracted Services $619,348 $634,923 $15,575 2.5% 1.41%

Insurance $240,270 $251,606 $11,336 4.7% 0.56%

Communications $40,000 $30,300 ($9,700) (3.2%) 0.07%

Other Purchased Services $64,433 $65,140 $707 1.1% 0.14%

District Wide Services Total $12,661,764 $12,655,368 ($6,396) 0.9% 28.02%

Total Budget $44,522,768 $45,162,491 $639,723 1.44%

Note: Health Insurance is level funded at this time.

2

FY14AccomplishmentsCostReductions/Avoidances/Efficiencies

• Electricity – Second year of a three year contract• LED Lighting – Exterior lighting conversions• Solar Energy/Geothermal – Pilot solar project at Quaker Hill; School construction projects with geothermal conversion

• Transportation – Implementation of a van service• Health Insurance – aggressive contract negotiations

• Special Education – Service delivery initiatives, van service

• Technology – Fiber optic network 3

EmployeeBenefits• Health insurance is currently self insured – District will go out to bid

• Life insurance/LTD increase due to contractual changes  

• Social Security calculation based on liability associated from budgeted wages

13‐14Budget

14‐15Budget

$Change

%Change

Health Insurance $6,413,465 $6,411,933 ($1,532) TBD

Life/LTD Insurance $84,199 $92,493 $8,294 9.9%

FICA, Employer’s Contribution $813,563 $797,918 ($15,645) (1.9%)

Pages 24‐27

4

EmployeeBenefits(continued)

• Reimbursement based on collective bargaining agreements

• Unemployment compensation is level funded – Budget period covers 30 months

13‐14Budget

14‐15Budget

$Change

%Change

Reimbursements $73,400 $73,400 $0 0%

Unemployment Compensation $45,000 $45,000 $0 0%

Note: Unemployment expense was $45,981 in 2011‐12 and $75,881 in 2012‐13 

Pages 24‐27

5

EmployeeBenefits(continued)

• Trending data indicates a significant increase in workers’ compensation expense as YTD claims are unfavorable

• Unused sick and retirement incentive costs are based on known retirements

Pages 24‐27

13‐14Budget

14‐15Budget

$Change

%Change

Worker’s Compensation $280,867 $314,571 $33,704 12.0%

Unused Sick Leave $229,976 $176,892 ($53,084) (23.1%)

Retirement Incentive $18,000 $15,000 ($3,000) (16.7%)

Total Employee Benefits $7,958,470 $7,927,207 ($31,263) TBD6

Transportation• Student transportation in third of a five year contract 

(stipulates a 3% increase)• Special Ed transportation will continue to decrease with 

use of competitive bidding and increased van service• Magnet school transportation is net expense and reflects 

an anticipated grant of $114,400• Diesel fuel – budgeted at $3.0507 per gallon

Pages 32‐33

13‐14Budget

14‐15Budget

$Change

%Change

Regular Ed Transportation $1,313,818 $1,319,717 $5,899 .5%

Special Ed Transportation $874,269 $819,677 ($54,592) (6.2%)

Magnet School Transportation $17,845 $19,750 $1,905 10.7%

Diesel Fuel/Gas $236,340 $253,372 $17,032 7.2%

Totals $2,442,272 $2,412,516 ($29,756) (1.2%) 7

SummaryofUtilitiesPages 56‐66

13‐14Budget

14‐15Budget

$Change

%Change

Water Service $17,640 17,048 ($592) (3.4%)

Sewer Service $52,161 $49,504 ($2,657) (5.1%)

Fuel Oil $171,152 $150,021 ($21,131) (12.4%)

Electricity $933,153 $974,213 $41,160 4.4%

Natural Gas $102,358 $114,574 $12,216 11.9%

Propane $20,507 $28,316 $7,809 38.1%

Totals $1,296,971 $1,333,676 $36,705 2.8%

8

Utilities• Water and Fire Protection rates established by New London have increased by 5%

• Fuel Oil budget price is $3.0717/gallon– Clark Lane Middle School is the only school heated by oil

– Fuel for emergency generators • Electricity

– Limited actual data at the new high school –budget based on YTD usage

– KWH cost is stable due to a long term contract for generation of electricity ‐ $.07525/KWH

Pages 56‐66

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Utilities(continued)• Natural Gas

– Used to heat high school gymnasium, pool and auditorium

– Used in Quaker Hill cafeteria and offices– Used to heat the Building and Grounds Maintenance Building

• Propane– Used to heat the offices at Great Neck and Oswegatchie Elementary Schools

– Prices have been decreasing steadily over the past several years

Pages 56‐66

10

RateReductionBenefits

$414,793 $417,243

$362,909$352,879

$372,981

$320,000

$340,000

$360,000

$380,000

$400,000

$420,000

$440,000

2010‐11Actual

2011‐12Actual

2012‐13Actual

2013‐14Budget

2014‐15Budget

Waterford Elementary SchoolsTotal Electricity Costs

2011‐2015

Pages 64‐65

11

HistoricalComparisonofElectricityandHeatingOilExpense

Year HeatingOil Electricity Total

DifferenceComparedto 2008

2008 Actual $555,816 $820,156 $1,375,972

Note: in 2008 there were 6 schools and the average cost of heating oil was $2.96 per gallon

2013 Actual $303,565 $806,375 $1,109,940 ‐$266,032

2014 Budget $171,152 $933,153 $1,104,305 ‐$271,667

2015 Budget $155,586 $974,213 $1,129,799 ‐$246,173

Pages 56‐66

12

ContractedServices

• Legal expense increased due to upcoming negotiations with teachers and secretaries

• Current Visiting Nurses Association contract expires on June 30, 2014

Pages 28‐32

13‐14Budget

14‐15Budget

$Change

%Change

Legal Services $90,601 $95,601 $5,000 5.5%

Visiting Nurses Association $528,747 $539,322 $10,575 2.0%

Totals $619,348 $634,923 $15,575 2.5%

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InsuranceFire/Property Liability StudentActivity

• LAP insurance is capped at 5% by agreement with CIRMA

• Other insurance provides coverage for all student interscholastic sports and student activities

Pages 34‐35

13‐14Budget

14‐15Budget

$Change

%Change

Fire/Property Insurance $114,263 $119,976 $5,713 5.0%

Liability Insurance $103,428 $108,600 $5,172 5.0%

Other Insurance $22,579 $23,030 $451 2.0%

Totals $240,270 $251,606 $11,336 4.7%14

OtherPurchasedServices

• District travel ‐ Reimbursement based on IRS guidelines and trending data (BOE policy)

• Other purchased services include fees associated with financial management software, time and attendance, and service contracts

Pages 48‐50

13‐14Budget

14‐15Budget

$Change

%Change

District Travel $12,173 $11,200 ($973) (8.0%)

Other Purchased Services $52,260 $53,940 $1,680 3.2%

Totals $64,433 $65,140 $707 1.1%

15

Communications

• Postage – Continued transition to electronic communication when possible

• Advertising – Continue to reduce legal notice postings in print media, except where mandated (i.e. bids)

Pages 36‐37

13‐14Budget

14‐15Budget

$Change

%Change

Postage $38,000 $28,600 ($9,400) (24.7%)

Advertising $2,000 $1,700 ($300) (15.0%)

Totals $40,000 $30,300 ($9,700) (24.3%)

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GrantsFederalgrantsthatoffsetsalaries

Description 12‐13Actual

13‐14Actual

14‐15Budget

Title I

Elementary Specialists $96,000 $96,320 $96,320

Middle School Specialists $53,000 $48,720 $48,720

High School Specialists $52,039 $49,121 $49,121

Reading Teacher at WCS $25,635 $18,145 $18,145

Title IIA

Grade K Teacher $37,109 $34,447 $34,447

Professional Development $30,000 $30,000 $30,000

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Pages 87‐88

DistrictWideServicesSummary

2013‐14Budget

2014‐15Budget

Increase$

Increase%

% ofTotalBudget

Salaries $27,370,589 $27,719,508 $348,919 1.3% 61.38%

Employee Benefits $7,958,470 $7,927,207 ($31,263) TBD 17.55%

Transportation $2,442,272 $2,412,516 ($29,756) (1.3%) 5.34%

Utilities $1,296,971 $1,333,676 $36,705 3.3% 2.95%

Contracted Services $619,348 $634,923 $15,575 2.5% 1.41%

Insurance $240,270 $251,606 $11,336 4.7% 0.56%

Communications $40,000 $30,300 ($9,700) (3.2%) 0.07%

Other Purchased Services $64,433 $65,140 $707 1.1% 0.14%

District Wide Services Total $40,032,353 $40,374,876 $342,523 0.9% 28.02%

Total Budget $44,522,768 $45,162,491 $639,723 1.44% 89.40%

Note: Health Insurance is level funded at this time.18