March 23, 2009March 23, 2009

Half Hollow HillsCentral School

District2009- 2010 2009- 2010 Preliminary Preliminary

Budget Proposal Budget Proposal 3/23/2009 3/23/2009

UpdateUpdate

Highest Achieving Among the lowest per pupil expenditure

Enrollment trend

Total Enrollment 1988/89 to 2008/09

7,45

1

7,32

4

7,21

5

7,03

3

7,06

9

7,05

5

7,10

7

7,23

6

7,49

9

7,83

5

8,11

0

8,47

1

8,71

7 9,19

2

9,58

3

9,97

4

7,7

41

10,0

98

10,1

48

10,1

68

10,1

96

6,000

7,000

8,000

9,000

10,000

11,000

1988 - 89 1993 - 94 1998 - 99 2003-04 2008-09

Enrollment TrendEnrollment Trend

Enrollment Trend1988/89 to 2008/09

9,58310,098

7,0697,741 7,835

6,000

7,000

8,000

9,000

10,000

11,000

1988-89 1993-94 1998-99 2003-04 2008-09

EN

RO

LLM

EN

T

Class Sizes

Board of Education Policy for Class SizesBoard of Education Policy for Class SizesKindergarten and First Grade – 22Kindergarten and First Grade – 22Second Grade – 24Second Grade – 24Third, Fourth and Fifth Grades – 26Third, Fourth and Fifth Grades – 26Grades Six through Twelve - 28Grades Six through Twelve - 28

2009-10 Preliminary 2009-10 Preliminary Budget Proposal Budget Proposal Summary Summary UpdateUpdate

2008-09

Total Budget $196,188,300 $202,345,358

Dollar Increase $6,157,058

Percent Increase 3.14%

2009-10

Capital$27,633,

91413.66%

Program$155,072,357

76.64%

Administrative

$19,639,087

9.70%

Budget-to-Budget Budget-to-Budget comparisoncomparison

AdoptedBudget2008/09

Rollover Budget2009/10

(estimated cost of rolling

forward budget as

is)

NYSContingenc

y

Formula Budget

Cap 2009/10

Preliminary

Budget2009/10

As of3/9/09

PreliminaryBudget2009/10

As of3/23/09

Total Budget% Change

$196,188,300

$205,310,849

4.65%

$204,035,8324.0%

$202,949,762

3.45%

$202,345,358

3.14%

NYS Contingency Formula Budget Cap is 120% of CPI or 4% whichever is lower

Contingent budget formula cap for 2009/10 is 4.0% per NYSED

2009/10 Proposed Budget is already below the NYS formula cap

The Unfunded MandateThe Unfunded Mandate Guessing Game Guessing Game

MTA payroll tax currently being proposed by the Governor could cost the District between $300,000 and $400,000 depending on the percent levied. This tax would be assessed on all employers in Nassau and Suffolk including school districts.

The proposed mandate for Districts to fund 15% of Pre-school special education and transportation (currently funded by NYS and Suffolk County). This new mandate would cost HHH an additional $1 million.

The Unfunded MandateThe Unfunded Mandate Guessing Game Guessing Game

Funding for the proposed mandates on previous slide are not included in the current budget.What happened to “no new

unfunded mandates” and a reprieve from existing ones?

2009/10 Budget 2009/10 Budget Reductions totaling close Reductions totaling close

to $3 millionto $3 millionReductions Include:Reductions Include:

19.9 budgeted instructional positions19.9 budgeted instructional positions1.2 instructional position moved to 1.2 instructional position moved to

GrantGrant2 paraprofessional positions 2 paraprofessional positions Restructured non-instructional staffing Restructured non-instructional staffing

to eliminate 2 part-time positionsto eliminate 2 part-time positionsPart-time position at the Bus GaragePart-time position at the Bus Garage2.0 budgeted transportation positions 2.0 budgeted transportation positions Officials Fees due to Section XI changes Officials Fees due to Section XI changes

Budget Reductions – Budget Reductions – cont’d.cont’d.

District-wide reductions in equipment, District-wide reductions in equipment, supplies and material allocationssupplies and material allocations

Contractual service expendituresContractual service expendituresPlant Projects Plant Projects Curriculum Writing and Scoring Curriculum Writing and Scoring Clubs and ActivitiesClubs and ActivitiesIn-Service Training/Staff Development In-Service Training/Staff Development 55thth & 7 & 7thth Grade Swimming Assessment Grade Swimming AssessmentCertain Special Education expenditures Certain Special Education expenditures

moved to Grant due to Federal Stimulusmoved to Grant due to Federal Stimulus

Other Cost Other Cost ReductionsReductions

Restructured the District’s Security Restructured the District’s Security Program enhancing security coverage Program enhancing security coverage while keeping costs levelwhile keeping costs level

Joint effort with other municipalities Joint effort with other municipalities for cost savings for cost savings Recycling - TOHRecycling - TOH Security Alarm Services – So. Huntington Security Alarm Services – So. Huntington

UFSDUFSD Cooperative Purchasing – NYS, BOCES, Cooperative Purchasing – NYS, BOCES,

County, Educational Data ServicesCounty, Educational Data ServicesChaperone assignments reviewed and Chaperone assignments reviewed and

capped at current allocations capped at current allocations

Cost reduction Cost reduction initiativesinitiatives

Transportation Efficiency Transportation Efficiency Analysis to produce at least two Analysis to produce at least two fewer routesfewer routes

District-wide energy District-wide energy conservation communication to conservation communication to all buildings to reduce usageall buildings to reduce usage

Preliminary Budget Preliminary Budget Proposal Proposal Update Update General General

SupportSupport2008/0

92009/1

0Change

Board of Education $10,269 $8,887 -13.5%

District Clerk & District Meeting

$102,561 $103,921 1.33%

Offices of Chief School Admin. Finance/Purchasing/AccountingAuditing Svc./Legal Services Public Information, District-wideAdministration and Records Mgmt

$2,989,317

$3,059,946

2.4%

Operation and Maintenance $14,252,862

$14,542,459

2.0%

Insurance/BOCES Admin. and Special Items

$1,683,823

$1,723,211

2.3%

Total General Support

$19,038,832

$19,438,424

2.1%

Preliminary Budget Preliminary Budget Proposal Proposal UpdateUpdate

Instructional BudgetInstructional Budget 2008/0

92009/1

0Change

Curriculum Development & Supervision, Principals & Clerical In-Service Training, Research, Pupil Personnel

$7,573,803

$7,864,017

3.8%

Teaching Regular School $90,628,925

$93,517,321

3.2%

Adult Ed/Summer School $480,727 $493,958 2.8%

Instructional Media & Support

$4,905,358

$4,836,297

-1.4%

Pupil Services $10,350,523

$10,609,379

2.5%

Total Instruction $113,939,336

$117,320,971

3.0%

Preliminary Budget Proposal Preliminary Budget Proposal Update Update Other Budget Other Budget

CategoriesCategories2008/02008/0

992009/102009/10 ChangeChange

Transportation $12,250,605

$12,784,440

4.4%

Community Recreation

$75,500 $85,450 13.2%

Employee Benefits $39,871,373

$41,580,259

4.3%

Debt Service/TAN $9,924,047

$10,008,167

.85%

Transfer to Capital $882,000 $882,000 0%

Transfer to Special Aid Fund

$206,608 $245,647 18.9%

Total of Above Categories

$63,210,133

$65,585,963

3.76%

Factors that may Factors that may effect Expenditure effect Expenditure

BudgetBudgetThe following proposed unfunded The following proposed unfunded

mandates are mandates are notnot included in the current included in the current budget proposal. We hope to receive a budget proposal. We hope to receive a decision from the State on these items decision from the State on these items before budget adoption.before budget adoption.MTA tax on all payroll ($400,000)MTA tax on all payroll ($400,000)15% of Pre-school special education 15% of Pre-school special education

($1,000,000)($1,000,000)Contract Transportation budget subject to Contract Transportation budget subject to

revision upon completion of RFP analysis. revision upon completion of RFP analysis.

Revenues – 2008/09Revenues – 2008/09

13.86%

1.86%1.71%

82.57%

tax levy

State aid

approp.Fundbalancemisc. rev

The State Aid The State Aid Guessing GameGuessing Game

As of this date we do not know the direction the As of this date we do not know the direction the Governor will take in utilizing the funds from the Governor will take in utilizing the funds from the Federal GovernmentFederal GovernmentThree possible scenarios are:Three possible scenarios are: Governor’s proposal as is…which imposes a Governor’s proposal as is…which imposes a

$2.9 million deficit reduction assessment$2.9 million deficit reduction assessment Restore aid to 2008/09 level which would Restore aid to 2008/09 level which would

return $1,903,626 in aid to the districtreturn $1,903,626 in aid to the district Reversal of the deficit reduction which would Reversal of the deficit reduction which would

return $2,932,698 in aid to Half Hollow Hillsreturn $2,932,698 in aid to Half Hollow Hills

Point of Reference: Returning the state aid Point of Reference: Returning the state aid calculation to current law would return calculation to current law would return $4,231,218 in aid$4,231,218 in aid

State Aid ScenariosState Aid Scenarios

2008/09 State Aid

Base Year

2009/10 State Aid if current law had

remained in effect

2009/10 Proposed State AidGovernor’s Proposal

2009/10ProposedState AidAssumes State Aid returned

to 2008/09

level

2009/10 Proposed State AidAssumes

DRA removed

State Aid% Change

$27,198,972

$29,526,564

8.56%

$25,295,346

-7.0%

$27,198,9720%

$28,228,044

3.78%

State aid trend

STATE AID AS A PERCENTAGE OF TOTAL BUDGET

23.

82%

15.0

5%

13.8

6%

12.5

0%

5%

10%

15%

20%

25%

1988-89 1998-99 2008-09 2009/ 10

*2009/10 State Aid represented = Governor’s Proposal

Revenues other than Revenues other than State Aid and Tax LevyState Aid and Tax Levy

2008/09Budgeted

2009/10 Proposed

Miscellaneous $1,452,500 $1,558,000

Interest on Investment

$ 800,000 $400,000

P.I.L.O.T $1,100,000 $1,500,000

AppropriatedFund Balance

$ 3,639,949 $3,650,000

Use of Reserves

0 $1,000,000

Total Other Revenues:

$6,992,449 $8,108,000

Interest on Investments2003/04 to 2009/10

Tax Levy Comparison Tax Levy Comparison using different state aid using different state aid

scenariosscenarios2008/09 Budget

Base Year

Proposed Budget

Governor’s Proposal

Proposed Budget

Assumes DRA removed

Proposed BudgetAssumes State Aid returned to 2008/09 level

Total Budget% Change

$196,188,300

$202,345,358

3.14%

$202,345,358

3.14%

$202,345,3583.14%

State Aid% Change

$27,198,972

$25,295,346

-7.0%

$28,228,0443.78%

$27,198,9720%

AppropriatedFund

Balance% Change

$3,639,949

3,650,000.28%

3,650,000.28%

3,650,000.28%

Other Revenue

% Change

$3,352,500

$3,458,0003.15%

$3,458,0003.15%

$3,458,0003.15%

Use of Reserves% Change

0 $1,000,000100%

$1,000,000100%

$1,000,000100%

Tax Levy% Change

$161,996,879

$168,942,0124.29%

$166,009,3142.48%

$167,038,3863.11%

Tax Levy increases Tax Levy increases 2006/07 to 2008/092006/07 to 2008/09

4.9

1%

3.65

%

2.8

4%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

6.0%

2006/07 2007/08 2008/09

perc

ent

incr

ease

Tax Rate Comparison to School Districts in Towns of Huntington

and Babylon

153.77

156.78

173.93 191.49 190.38 193.64 195.43 200.68

100.00110.00120.00130.00140.00150.00160.00170.00180.00190.00200.00210.00

A HHH B C D E G F

Town of Huntington 2008-2009 Tax Rates

122.87144.01 150.98 154.92 157.00 162.44 166.48 171.65

100.00110.00120.00130.00140.00150.00160.00170.00180.00

HHH F (06/ 07 rate) A G D C E B

Town of Babylon 2007-2008 Tax Rates

Dates to Remember

Date Time Place Description

Monday, March 23, 2009

8:00 pm Vanderbilt

Budget Presentation

Thursday, March 26, 2009

10:00 am

Manasquan

Elementary PTABudget Presentation

Monday, March 30, 2009

8:00 pm Manasquan

Secondary PTA Budget Presentation

Monday, April 20, 2009

8:00 pm Manasquan

Adopt Budget

Monday, May 11, 2009

8:00 pm Manasquan

Public Hearing

Tuesday, May 19, 2009

7:00am to

10:00pm

H.S. East Budget VOTE

More information….

Budget information is available on our webpage http://www.hhh.12.ny.us

Follow the Our District link to the District Financial Information page

Voting

Tuesday:

May 19, 2009

7AM to 10PM

High School East: East Gym