Budget proposal

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The Spencerport Board of Education unanimously approved the 2021-22 budget proposal on April 13, which totals $87,434,885 million and projects a 3.4% budget-to-budget increase. The expenditure plan, which will be voted upon by the community on Tuesday, May 18, includes a:

 • Tax levy of $40,233,431 +2.56% +$1,004,152
SCSD is at the maximum allowable levy limit with exclusions.


Budget Goals


The Board of Education and administration focused on three main goals during budget development:

1. Maintain or enhance the excellent programs and opportunities our students have in Spencerport.

Examples include our work on Digital conversion, both instructionally and administratively, as we navigate the challenges of remote and hybrid learning, as well as programs that embrace social and emotional learning and culturally responsive instruction.

2. Remain at or under the tax levy cap and minimize the impact on the tax rate.

The resources required for running an organization of this size continue to grow, we must maintain a balance and plan for keeping our tax levy and rate at a reasonable level.


3. Manage short and long-term use of reserve funds.
 
We continue to analyze the long term financial planning and sustained use of our reserve funds.


Factors impacting the budget:

  • COVID-19,
  • what some may say is an "unprecedented" increase in state aid and federal stimulus funds,
  • the potential of implementing or enriching a universal pre-K program and
  • the overall economy due primarily from COVID-19.


Financial impact of the pandemic in 2019-20
Mrs. Lemcke demonstrates a temperature check with a student
Savings: in-service training/professional development, teaching, students with disabilities, continuing education, extra-curricular activities, athletics, and transportation

Increases: facilities costs and health services

Many community members and staff ask about not only the instructional impact due to the pandemic, but also the financial impact. During the last quarter of the 2019-2020 school year many districts saw savings in expense areas such as professional development, instruction for general education and special education, community education, clubs and activities, athletics and transportation. However, we also saw increases in certain expense areas such as facilities and health services budget to address the health and safety needs caused by the pandemic.


What many don’t realize was the impact on estimated revenues. For example, the state withheld 20% of certain state aid categories, in addition to smaller local revenue sources such as community education, athletic admissions, investments and rental income.

Financial impact of the pandemic in 2020-21

Savings: in-service training, teaching, continuing education, extracurricular activities, athletics and transportation

Increases: facilities costs and health services
Dale Maier disinfects a classroom door
Revenues: 
Loss in revenues from continuing education, athletic admissions, investments, rental (other) sales tax, state aid supplanted with federal aid, state aid* (transportation and BOCES aid)

Those same trends from 2019-20 followed in the current 21-22 school year.  We continue to see savings in similar expense areas such as community education, athletics and transportation, yet also have increases in facilities and health services to address the pandemic.

More importantly, there continues to be a decrease in revenue such as athletic admissions, investments and expenditure driven state aid.

The 3.43% increase in expenses is due to the following:

Salaries and benefits  Instructional programs make up the largest portion of the budget, with salaries and benefits representing 72% of expenditures.  
   
BOCES services BOCES services, which saw an increase of 6.87%  due to enrollment growth in the Students with Disabilities budget.
   
Debt service Debt service increased 11.21% as we structure permanent financing for our 2018 capital project.


 
3-part budget summary of expenditures

New York State law requires that all school districts present the proposed budget in three parts: Program, Capital and Administrative.

Program (73%) includes expenses associated with instructional programs, teacher salaries and benefits, health services, transportation costs, special education, instructional supplies and equipment, and athletics.

Capital (17%) consists of maintenance costs for buildings and grounds, custodial services, utilities, capital expenses, bus purchases, and debt service.

Administrative (10%) expenses include costs associated with the superintendent’s office, board of education, financial/legal services, curriculum development, communications, BOCES administration, printing and mailing, district clerk, and school supervision.

Total: $87,434,885

3 part budget expenditures


enrollment

While budgets can be greatly impacted by enrollment, our enrollment history and cohort projections reflect little year-to-year change.

 

The chart above reflects seven years of actual enrollment on the left, whereas the chart on the right reflects estimated enrollment for the next three years, broken down by different grade levels.

 

This information is helpful as enrollment drives much of our staffing.