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2010-2011 Draft School Budget

POCANTICO HILLS CENTRAL SCHOOL DISTRICT. 2010-2011 Draft School Budget. February 22, 2010 Board of Education Meeting. 2010-2011 Draft School Budget Development Timeline. August 5/6 Board Discussion of Budget Drivers. October 1, Staff Orientation to Budget Development.

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2010-2011 Draft School Budget

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  1. POCANTICO HILLS CENTRAL SCHOOL DISTRICT 2010-2011 Draft School Budget February 22, 2010 Board of Education Meeting

  2. 2010-2011 Draft School BudgetDevelopment Timeline August 5/6 Board Discussion of Budget Drivers October 1, Staff Orientation to Budget Development December 9, Budget Worksheets Submitted to the Business Office February 8, 2010 Board Discussion of Significant Budgetary Considerations

  3. 2010-2011 Draft School BudgetDevelopment Timeline February 22, Board of Education Meeting/Review of Preliminary Budget March 2 PTA Budget Presentation March 8, Board of Education Meeting/Review of Preliminary Budget March 13, Board of Education Meeting/Review of Preliminary Budget

  4. 2010-2011 Draft School BudgetDevelopment Timeline March 22, Board of Education Meeting/Review of Preliminary Budget Week of April 1, Budget Newsletter Mailed to Residents April 10, Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget April 12, Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget

  5. 2010-2011 Draft School BudgetBudget Development Timeline April 19, Last Day to File Petitions for Board Election and Propositions TBD PTA Budget Presentation May 5 , Budget Newsletter Mailed to Residents May 10, Board Meeting-Public Hearing Presentation Only May 11, PTA Meet the Candidates Night May 12 School Budget Notice Mailed to Residents May 18, 2010-2011 Budget Vote

  6. 2010-2011 Draft School BudgetCommunication Plan • At each of the identified budget workshops the entire budget will be presented to ensure that residents that miss one or more budget workshops will not miss a presentation on any portion of the budget. • The instructional staff, student government, School Foundation and PTA will be provided with a budget presentation.

  7. 2010-2011 Draft School BudgetCommunication Plan • The Budget Newsletter will be mailed at two distinct times to generate community input, once prior to the Board’s adoption of the budget, and once prior to the legally required budget hearing. • A special e-mail address has been reestablished to provide an avenue for community residents to pose questions and/or comments, and receive a response from the Assistant Superintendent – budgetinfo@pocanticohills.org

  8. 2010-2011 Draft School BudgetCommunication Plan • Budget information will be posted to the District’s website throughout the budget development process beginning February 11. • In addition to the community wide invitation to attend the budget workshops, key neighborhood community members will be invited to attend budget workshops.

  9. 2010-2011 Draft School BudgetCommunication Plan • Reminder to Vote telephone chains will be employed to encourage community members to vote on May 18, 2010. • The K12 alerts system will be used periodically to remind all who have registered to attend the budget workshops.

  10. 2010-2011 Draft School BudgetBudget Development Process • Budget Presentation May 10: The budget must be presented at the budget hearing, not less than seven (7) or more than fourteen (14) days prior to the annual meeting/budget vote date. • Budget Availability; May 3: The budget document shall be complete and available upon request to residents within the district (7) days before the budget hearing and fourteen (14) days before the annual meeting/vote date.

  11. 2010-2011 Draft School BudgetBudget Development Process • Annual Meeting and Election: The annual meeting and election must be held on the third Tuesday of May. (May 18, 2010) • Three-Part Budget: Districts are required to prepare a three-part budget containing administrative, program, and capital components.

  12. 2010-2011 Annual Election and Budget Vote/Annual Meeting • May 18, 2010: School Library 7:00 A.M. Through 9:00 P.M. • Vote For Two Members Of The Board Of Education • Vote on School Budget • Vote On Proposition To Purchase Two Replacement School Buses

  13. 2010-2011 Draft School Budget Drivers • Gap Elimination Adjustment (2011-12) • Change in District Assessed Valuation • Payment Tax Certiorari Refunds – Unknown at this time - May Need to Add $150,000 to Budget for Refunds, or divide 1,000,000 for Tax Certiorari Between New Debt and Reserve • Second Implementation of Debt Payments for Reconstruction Bond • Health Insurance Rate Increase • Teacher Retirement System Rate Increase • Negotiations With PHTA • Maintenance of District Personnel • Payroll Taxes (Social Security Expense)

  14. 2010-2011 Draft School Budget Drivers • Purchase of Replacement Buses • Impact of Reconstruction Project • Custodial Overtime • Science Supplies/Materials - Glassware • Pool Supplies – Umbrellas, Chairs • Library Materials/Supplies • District Enrollment • Budgetary Cuts 2009-10 – Restoration/Impact on 2010-2011 Budget • ELO Programs • Equipment • Supplies and Materials

  15. 2010-2011 Draft School Budget School District Funds • The general fund relies on taxes, state aid, and miscellaneous revenue and supports all regular school activities • The school lunch fund provides the child nutrition program to our students. • The special aid fund provides for the district’s grant funded programs

  16. 2010-2011 Draft School Budget School District Funds • The capital fund provides for all permanent improvements to our facilities and is funded from the general fund and bond issue proceeds • The trust and agency funds are used to account for assets held by a governmental unit in a trustee capacity and/or as agent for individuals. The funds are custodial in nature and are used to account for contributions or endowments

  17. Tax Certiorari and Assessment Changes • A Tax Certiorari Challenge Comes About as a Result of a Commercial Property Owner Claiming That Their Property Assessment is Too High. • Court Ordered Judgments to Reduce The Assessment of a Commercial Property, Plus Refunds of Taxes Overpaid in Prior Years Affects the School Tax Rate Negatively.

  18. 2010-2011 Draft School BudgetAssessed Valuation Mt. Pleasant Greenburg 2003-04 16,715,484 41,933,416 2004-05 16,631,073 41,723,576 2005-06 16,248,572 40,879,798 2006-07 15,870,156 40,827,504 2007-08 15,761,315 40,045,433 2008-09 14,833,000 34,050,932 2009-10 14,467,010 32,902,951 2010-11 20,162,130 32,941,976 Change 09-10/10-11 5,564,168 39,025 Subject to Change

  19. 2010-2011 Draft School Budget Assessed Valuation

  20. 2010-2011 Draft School Budget Assessed Valuation

  21. 2010-2011 Draft School Budget Projected Contingency Tax Rate Increase: • Greenburgh -10.31% • Mt. Pleasant -4.47% Projected Approved Tax Rate Increase: • Greenburgh -5.30% • Mt. Pleasant .87%

  22. 2010-2011 Draft School Budget Important Facts Tax Levy % IncreaseBudget Increase 00-01 6.07% 6.20% 01-02 5.38% 4.55% 02-03 9.04% 8.19% 03-04 14.14% 8.14% 04-05 6.46% 6.28% 05-06 10.38% 9.54% 06-07 11.19% 9.03% 07-08 3.15% 5.95% 08-09 5.86% 5.07% 09-10 1.00% 3.69% 10-11 16.86%12.95% Adj. 6.74% 3.58%

  23. 2010-2011 Draft School Budget Adjusted Budget to Budget Increase Budget to Budget Increase 12.95% 2010-11 Proposed Budget $26,585,526 New Construction Debt ( 835,588) Tax Certiorari Reserve (1,000,000) Incarcerated Youth ( 368,408) Adjusted Budget $24,381,530 2009-10 Budget $23,537,759 Adj. Budget to Budget Increase 3.58%

  24. 2010-2011 Draft School Budget Adjusted Tax Levy Increase Tax Levy Increase 16.86% Allocation for Tax Cert. Reserve 5.51% Impact of New Debt Payment 4.61% Adj. Tax Levy Increase 6.74%

  25. 2010-2011 Draft School Budget Projected Tax Rate Increase (Decrease) Projected Tax Rate Increase: Greenburgh: -5.30% Mt. Pleasant: .87% The Increase in Assessed Valuation has a Significant Impact on the Tax Rate Increase.

  26. Tax Rate Impact 2010-2011 Draft BudgetGreenburgh Assessed 2009-10 2010-11 Annual Monthly FMV Value Taxes Taxes Increase Increase 100,000 2,950 842 798 (45) (4) 250,000 7,375 2,106 1,994 (112) (9) 500,000 14,750 4,212 3,988 (223) (19) 750,000 22,125 6,317 5,983 (335) (28) 1,000,000 29,500 8,423 7,977 (446) (37) Note: Equalization rate for 2010-2011 as of February 10,2010

  27. Tax Rate Impact 2010-2011 Draft Budget Mt. Pleasant Assessed 2009-10 2010-11 Annual Monthly FMV Value Taxes Taxes Increase Increase 100,000 1,310 791 798 7 1 250,000 3,275 1,977 1,994 17 1 500,000 6,550 3,954 3,988 34 3 750,000 9,825 5,931 5,983 51 4 1,000,000 13,100 7,908 7,977 68 6 Note: Equalization rate for 2010-2011 as of February 10,2010

  28. 2009-2010 Draft School BudgetWhere Your Dollar Goes$26,585,526

  29. Where Every Revenue Dollar Comes From $26,585,526

  30. 2009-2010 Draft School BudgetDistrict Personnel Adj. 2009-10 2010-11 Change Administrators 3.00 3.00 -0- Clerical 8.00 8.00 -0- Custodial 11.00 11.00 -0- Teachers 41.80 41.80 -0- Teacher Asst. 7.45 8.45 1.00 Teacher Aides 5.00 5.00 -0- After School 3.00 3.00 -0- Monitors 5.00 5.00 -0- Total 84.25 85.25 1.00

  31. 2010-2011 Draft School BudgetEducational Initiatives • Tri States Accreditation • Bookmobile • Professional Development • Fund the E.L.O. Program • Initiate a New Installment Purchase Agreement • Implement a Video Conference Program • Replace Vacant Elementary Position With New Middle School Academic Intervention Services Teacher • Add a New Teaching Assistant to Support the 5th and 6th grade students

  32. 2010-2011 Draft School BudgetIncreases/(Decreases) • Salaries $ 515,914 • Equipment $ 25,124 • Contractual $ 1,122,255) • Utilities $ (68,762) • Supplies $ 47,613 • Tuition $ (97,203) • Textbooks $ 4,323 • Incarcerated Youth $ 368,408 • BOCES $ (48,075) • Benefits $ 363,043 • Debt Service $ 804,965 • Software $ 162 • Total $ 3,047,768

  33. 2010-2011 Draft School Budget • Uniform System of Accounts • Function • Object

  34. 2010-2011 Draft School Budget 2009-102009-10 1000-General Support $ 2,486,718 $ 3,707,582 Page #14 2000-Instruction $14,999,773 $15,573,728 Page #19 5000-Transportation $ 1,301,918 $ 1,307,711 Page #20 7000-Community Svc. $ 504,429 $ 573,422 Page #21 9000-Undistributed $ 4,244,919 $ 5,423,085 Page #24 Total Budget $23,537,757 $26,585,526

  35. 2010-2011 Draft School Budget • GENERAL SUPPORT 2009-20102010-2011 1010-Board of Education $ 12,108 $ 13,728 Page 7 1040 -District Clerk $ 8,600 $ 8,600 1060-District Meeting $ 9,780 $ 6,072 Total Board of Education $ 30,488 $ 28,400 1240-Chief School Adm. $ 252,043 $ 319,672 Page 8

  36. 2010-2011 Draft School Budget • GENERAL SUPPORT 2009-20102010-2011 1310-Business Admin. $ 329,311 $ 374,472 Page 9 1320-Auditing $ 55,000 $ 59,900 Page 10 1325-Treasurer $ 28,567 $ 29,842 Total Finance $413,378 $464,214 1420-Legal $ 276,871 $283,061 Page 11 1480-Public Info. $ 48,977 $ 49,103

  37. 2010-2011 Draft School Budget • CENTRAL SERVICES 2009-20102010-2011 1620/21-Oper./Maint. $ 1,238,058 $1,281,501 Page 12 1670-Central Print $ 46,262 $ 45,424 Page 13 Total Central Services $1,284,320 $1,326,924 • SPECIAL ITEMS 1910-Insurance $ 47,254 $ 61,359 Page 14 1920-School Assn. Dues $ 12,454 $ 14,585 1930-Judgements & Claims $ -0- $1,000,000 1950-Assessment $ 36,543 $ 45,178 1964-Refund of Tax $ 36,233 $ 38,249 Page 14

  38. 2010-2011 Draft School Budget • SPECIAL ITEMS 2009-20102010-2011 1980 - Met. Commuter Tax $ -0- $ 29,816 Page 14 1981-Admin BOCES $ 48,159 $ 47,020 Total Special Items $ 180,642 $1,236,208 Total General Support $ 2,486,718 $3,707,582

  39. 2010-2011 Draft School Budget • INSTRUCTION 2009-20102010-2011 2020-Instruct. Supv. $ 128,559 $ 75,710 Page 15 2070-Inser. Training $ 47,702 $ 41,990 2110-Teaching $9,232,790 $9,820,296 Supv & Instruct. $9,409,051 $9,937,995

  40. 2010-2011 Draft School Budget • INSTRUCTION 2009-20102010-2011 2250-Stud.with Disab. $4,218,434 $4,314,243 Page 16 2270-Academic Inter. $ 169,904 $ 125,462 Total Special Schools $4,388,337 $4,439,704

  41. 2010-2011 Draft School Budget • INSTRUCTION 2009-20102010-2011 2610-School Library $124,470 $133,032 Page 17 2630-Computer Instr. $ 668,107 $640,779 Total Library & CAI $792,576 $773,811

  42. 2010-2011 Draft School Budget • INSTRUCTION 2009-20102010-2011 2810-Guidance $132,910 $139,780 Page 18 2815-Health $115,535 $119,815 2820-Psychology $114,559 $113,525 Total Pupil Personnel $363,004 $373,119

  43. 2010-2011 Draft School Budget • INSTRUCTION 2009-20102010-2011 2855-Interscholastic $ 46,805 $ 49,097 Page 19 Total Instruction $14,999,774 $15,573,728

  44. 2010-2011 Draft School Budget • TRANSPORTATION 2009-20102010-2011 5510-District Oper. $ 765,910 $ 823,685 Page 20 5540-Private Carrier $ 536,009 $ 484,026 Total Transportation $ 1,301,918 $1,307,711

  45. 2010-2011 Draft School Budget • Community Service 2009-20102010-2011 7140-Community Rec. $ 146,306 $ 156,444 Page 21 7141-Day Camp $ 292,527 $ 311,808 7142-Afterschool $ 65,597 $ 105,170 Total Community Svce. $ 504,429 $ 573,422

  46. 2010-2011 Draft School Budget • Undistributed – Employee Benefits 2009-20102010-2011 9000-Empl. Benefits $ 2,759,371 $3,122,572 Page 22 • Debt Service 9700-Debt Service $ 1,390,548 $2,195,513 Page 23 • INTERFUND TRANSFERS 9900-Interfund Tranf. $ 95,000 $ 105,000 Page 24 Total Budget $23,537,759 $26,585,526

  47. 2010-2011 Draft School Budget • BUDGET AMOUNTIMPACT ON TAX RATE • $ 100,000 .45% • $ 225,000 1.00% • $ 250,000 1.12% • $ 500,000 2.24% • $ 750,000 3.36% • $ 1,000,000 4.47% Note: Impact based on change in Greenburgh tax rate

  48. Contingency Budget • Should The Voters Defeat The Budget, The District Has The Option Of Offering A Revised Budget To Voters For A Revote, Or Immediately Adopting A Contingency Budget. • Districts Are Only Allowed One Budget Revote To Be Held On The Third Tuesday In June. • In The Case Of A Contingency Budget, Districts Are Constrained In Two Ways – Determination Of Ordinary Contingency Budget Appropriations, And The Statutory Caps.

  49. Contingency Budget • What Items May A Board Of Education Include In A Contingency Budget? • After Determining Teachers’ Salaries Necessary To Retain And Recruit Competent Teachers, The Board Is Faced With The Necessity Of Determining Ordinary Contingent Expenses. • In General, The Term “Ordinary Contingent Expense” Encompasses All Expenditures Deemed To Be Needed To Provide The Minimum Services Legally Required To Operate And Maintain Schools And The Educational Program Of The School District And Preserve The Property Of The District In Order To Assure The Health And Safety Of The Students And Staff.

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