Niagara Wheatfield Central School District

1. Niagara Wheatfield Central School District 2019-2020 Preliminary Budget Presentation February 27, 2019

2. 2019-2020 Budget Timeline • 02/27/19 - Budget discussions - Set Tax Levy Limit • 03/01/19 - Tax Levy Limit Due to New York State • 03/06/19 – Revenue and Fund Balance Projections, Review of Special Education, Technology and Learning, Facilities and Operations, Transportation, Athletics and Food Service • 03/20/19 - Preliminary Budget Presentation - Approval of Annual District Meeting Notice • 04/03/19 - Special Meeting – Budget Workshop • 04/17/19 - Adoption of Budget and Property Tax Report Card • 04/22/19 - Last Day to File for Board of Education Candidacy • 05/01/19 - Annual Public Information Hearing on Budget • 05/21/19 - Annual Budget Vote and School Board Election

3. NOSBA 2019Legislative Priorities • School Safety and Security • Student Physical and Mental Health • Foundation Aid • Property Tax Flexibility • Modernizing Learning Environments • Repeal APPR • Developing and maintaining our legislative relationships

4. Four Key Categories • Adequate Funding for Student Programs • BOCES Aid and Career Readiness • Restricted Reserve Funds • Fully Fund Early Education

5. Adequate Program Funding • Make allowable growth factor a minimum of 2% • Prohibit negative tax caps • Review tax cap calculation formula • Reform the tax cap override process • Maintain / Review / Adhere to Foundation Aid • Prior year claims / Overpayment to state aid • Expedite Smart School Funding Approval • ESSA Accountability Funding • Mental Health / School Counseling Requirements • School Safety and Security

7. BOCES Aid and Career Readiness Strategies • Career and Technical Education (CTE) Aid • Support for ongoing real need employment skills training for BOCES and LEA’s (ESSA - local control) • Career Readiness (CDOS) vs College Readiness • Restructure CTE teacher certification • Raise the Cap on BOCES Shared Services • Encourages LEA’s to use BOCES services (aidable) • Modernizing Learning Environments • CTE, STEM, Workforce Ready spaces

8. Restricted Reserve Funds • TRS Reserve Fund • Special Education Reserve Fund • Number of classified students has increased dramatically • Increased need for placements for students with severe disabilities Allow districts to budget and plan for unforeseen increases.

9. Support Early Education • Universal Pre-Kindergarten • “Universal” is “Not Universal” • Universal Pre-K is not fully funded until it is equally and adequately funded for all students in every district • Kindergarten • Make kindergarten mandatory • Impact on student attendance

11. Foundation Aid • Proposed 2019-2020 Aid $21,179,694 • Full Phase-in Foundation Aid $23,314,225 • Amount Underfunded -$ 2,134,531

12. Tax Cap Worksheet

13. Recent Tax Levy

14. NWCSD Fiscal Stress Rating *NYS Comptroller’s Office Data

15. Expenditures Department Presentations March 6th • Expenditure Budget

16. Expenditures

17. Expenditures

18. Upcoming Facilities Projects • EPC Project • Stieg Road Parking Lot • Pool Dectron Unit • 2020-2021 Capital Project

19. Restricted Reserves

20. Unappropriated Fund Balance • $2,887,196 = 4% - current balance • Board determines how much, if any, to appropriate for 2019-2020

21. 2019-2020 - Contingency Budget Contingent Budget may not include a levy higher than prior year’s levy (i.e. 0% levy increase) = $32,979,761 If the budget is not approved: • Mandatory Cuts under contingency include: equipment purchases and community use of buildings and grounds

22. Items to Consider: • Recommended Final Expenditure Budget • Legislative Budget Figures

23. Budget Must Be: Sustainable Responsible

24. Thank you for supporting our students!Questions?