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2011-2012 Draft School Budget

2011-2012 Draft School Budget. POCANTICO HILLS CENTRAL SCHOOL DISTRICT. March 22, 2011 Board of Education Meeting. 2011-2012 Draft School Budget The Budget Process.

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2011-2012 Draft School Budget

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  1. 2011-2012 Draft School Budget POCANTICO HILLS CENTRAL SCHOOL DISTRICT March 22, 2011 Board of Education Meeting

  2. 2011-2012 Draft School BudgetThe Budget Process • The Budget Process ensures the equitable distribution of all resources based upon student needs. Central Office develops and defines the budget process based upon the direction of the Board of Education. • The Board of Education approves the budget to be placed before the registered voters of the District.

  3. 2011-2012 Draft School BudgetBudget Development Principles • To prepare our students to access rigorous learning at our three public high schools or private high schools of their choice. • To ensure that all staff are working full-time as per the contract. • To ensure that all resources, human and material are organized in the most efficient and effective manner possible to enable us to deliver a high quality educational experience to our students.

  4. Government/Regulatory Agencies Federal Gov. Regulations/Compliance NCLB, IDEA, Etc. NYS Ed. Dept. • Assessment • Student Testing • Program Evaluations Students Successfully Graduate • Students • Staff • District Vision, Mission, Goals & Policy • Student’ Needs • Educational • Socio-emotional • Support • Funding Instructional Delivery/ Support Delivery/ Student Assessment /Program Evaluation Support Systems & Programs Design/ Development Planning Educational Programming/ Curriculum Development Parents/ Pocantico Community Bargaining Units Pocantico School Board PTA’s/ Advocacy Groups Relative Local Environmental Influences Professional Development

  5. 2011-2012 Draft School BudgetDistrict Staffing Changes • Positions to Excess: • Teaching Assistant -1.45 • Positions Eliminated Via Attrition: • Physical Education Teacher -1.00 • Positions to be Reduced: • English as a Second Language - .20 • World Language Teachers - .60 • Special Education Teacher - .60 • Psychologist - .40

  6. 2011-2012 Draft School BudgetDistrict Staffing Changes • Positions to be Eliminated: • Computer Instruction -1.00 • Special Education Teacher -1.00 • Positions to be Added: • S.T.E.M. Teacher .70 • F.A.C.E. Teacher .30 • Computer Technician 1.00 • Total Positions Reduced -4.25

  7. 2011-2012 Preliminary Initiatives Curriculum Implementation: • Updated Social Studies 7-8 • New Reading PK-2 • New Science PK-6 • New Character Education PK-8 Curriculum Alignment: • Common Core Math/ELA PK-8 • Curriculum Mapping PK-8

  8. 2011-2012 Preliminary Initiatives Curriculum Development: • Science Regents and Advanced 8 • Science Pre-Regents and Advanced 7 • Math Regents and Advanced 8 • Math Pre-Regents and Advanced 7 • STEM Program K-8 • FACE Program K-8 • Media/Research Skills PK-8 Curriculum Search and Evaluation: • Math PK-6

  9. 2011-2012 Preliminary Initiatives Professional Development: • Differentiation PK-8 • RTI Tier I Interventions PK-8 • Lesson Planning PK-8 • APPR PK-8 • Common Core Standards PK-8 • Curriculum Mapping PK-8 • Data Analysis PK-8 • Technology Integration PK-8 • Science PK-8 • Math 7-8 • Orton-Gillingham PK-4

  10. 2011-2012 Preliminary Initiatives Framework Development: • RTI Protocols and Resources PK-8 • High School Articulation and Learning Communities with Neighboring Districts Using Data to Inform Instruction • A Professional Development Goal

  11. 2011-2012 Draft School BudgetBudget Development Process • 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. • 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.

  12. 2011-2012 Draft School BudgetBudget Development Process • Annual Meeting and Election: The annual meeting and election must be held on the third Tuesday of May. (May 17, 2011) • Three-Part Budget: Districts are required to prepare a three-part budget containing administrative, program, and capital components.

  13. 2011-2012 Draft School BudgetThree Part Budget

  14. 2011-2012 Draft School BudgetThree Part Budget Administrative (School Management) (8.06%) Includes items related to the management of our school programs: • Salaries and benefits of staff who spend a majority of their time performing administrative, supervisory, or non-instructional duties • Board, central office and school management expenses • Planning and consulting costs not directly related to student services and programs

  15. 2011-2012 Draft School BudgetThree Part Budget Program: (73.06%) Includes items which are part of the instructional program: • Salaries and benefits of staff who provide direct support to students • Instructional materials, textbooks, library books • Computers and instructional equipment • Transportation expenses for both public and non-public students • Field trips, extracurricular activities and interscholastic sports

  16. 2011-2012 Draft School BudgetThree Part Budget Capital (18.88%) Includes items related to building/property maintenance: • Construction, renovations, repair, maintenance • Custodial salaries • Service Contracts • Supplies • Utilities • Annual and total debt service • Refunds of Property Taxes

  17. 2011-2012 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

  18. 2011-2012 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

  19. Where Every Revenue Dollar Comes From $25,819,046

  20. 2011-2012 Draft School Budget Drivers • Retirement Incentive • State Aid Reduction • BOCES Aid Reduction – ($110,000 Not Included) • Payment Tax Certiorari Refunds • Health Insurance Rate Increase • Teacher Retirement System Rate Increase • Negotiations With PHTA • Negotiations With CSEA • Tuition – High School Selection, and Special Education Placements

  21. Tax Certiorari, Assessment Changes, and Reserve Balance • 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. • The Projected Total of The District’s Reserve Will be approximately $960,000 on July 1. The Reserve is Funded From the Surplus of the 2010-2011 School Budget Plus a Budget Line Item.

  22. 2011-2012 Draft School Budget Important Facts Tax Levy % Budget 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 10.64% 8.16% 11-12 (.12%) 1.42%

  23. 2011-2012 Draft School BudgetAssessed Valuation Mt. Pleasant Greenburg 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 20,028,135 32,778,726 2011-12 20,032,265 31,716,546 Change 10-11/11-12 4,130 (1,062,180) Subject to Change

  24. Tax Rate Impact 2011-2012 Draft BudgetGreenburgh Assessed 2010-11 2011-12 Annual Monthly FMV Value Taxes Taxes Increase Increase 100,000 3,350 863 885 22 2 250,000 8,375 2,157 2,211 55 5 500,000 16,750 4,314 4,423 109 9 750,000 25,125 6,471 6,634 164 14 1,000,000 33,500 8,627 8,846 218 18 Note: Equalization rate for 2011-2012 as of February 10,2011

  25. Tax Rate Impact 2011-2012 Draft Budget Mt. Pleasant Assessed 2009-10 2010-11 Annual Monthly FMV Value Taxes Taxes Increase Increase 100,000 1,520 882 885 3 0 250,000 3,800 2,204 2,211 8 1 500,000 7,600 4,408 4,423 15 2 750,000 11,400 6,611 6,634 23 2 1,000,000 15,200 8,815 8,846 30 3 Note: Equalization rate for 2011-2012 as of February 10,2011

  26. 2011-2012 Draft School Budget • Projected Decrease in Tax Levy (.12%) • Budget to Budget Increase 1.42% • Projected Tax Rate Increases: Greenburgh: 2.53% Mt. Pleasant: .34%

  27. 2011-2012 Draft School Budget • BUDGET AMOUNTIMPACT ON TAX RATE • $ 100,000 .50% • $ 200,000 1.00% • $ 250,000 1.25% • $ 500,000 2.50% • $ 750,000 3.75% • $ 1,000,000 5.00% Note: Impact based on change in Greenburgh tax rate

  28. 2011-2012 Draft School BudgetWhere Your Dollar Goes$25,819,046

  29. 2011-2012 Draft School BudgetIncreases/(Decreases) • Salaries $ (486,009) • Equipment $ (11,966) • Contractual $ (36,903) • Tax Certiorari Reserve $ 350,000 • Utilities $ 30,576 • Supplies $ (8,344) • Special Ed. Tuition $ 95,589 • High School Tuition $ 173,610 • Textbooks $ 14,956 • Incarcerated Youth $ -0- • BOCES $ (70,039) • Benefits $ 404,305 • Debt Service $ (93,827) • Software $ (353) • Total $ 361,595

  30. 2011-2012 Draft School BudgetDistrict Personnel Adopted Adj. 2010-20112010-11 2011-12 Change Administrators 3.00 4.00 4.00 -0- Clerical 8.00 8.00 8.00 -0- Security Guard -0- 1.00 1.00 -0- Custodial 11.90 11.90 11.90 -0- Computer Tech. -0- -0- 1.00 1.00 Teachers 40.80 39.60 35.40 (3.80) Teacher Asst. 7.45 7.45 6.00 (1.45) Teacher Aides 5.00 7.00 7.00 -0- Monitors 5.00 5.00 5.00 -0- After School 2.50 2.00 2.00 -0- Day Camp 2.00 2.00 2.00 -0- Total 85.65 87.95 83.30 (4.25)

  31. 2010-2011 Draft School Budget • Uniform System of Accounts • Function • Object

  32. 2011-2012 Draft School Budget 2010-112011-12 1000-General Support $ 3,139,582 $ 3,522,463 382,882 2000-Instruction $14,882,198 $14,530,635 (351,563) 5000-Transportation $ 1,323,156 $ 1,351,556 28,400 7000-Community Svc. $ 551,734 $ 543,240 ( 8,494) 9000-Undistributed $ 5,560,781 $ 5,871,151310,370 Total Budget $25,457,451 $25,819,046 361,595

  33. 2011-2012 Draft School Budget • GENERAL SUPPORT 2010-20112011-2012 1010-Board of Education $ 13,728 $ 12,110 (1,618) 1040 -District Clerk $ 8,600 $ 6,600 (2,000) 1060-District Meeting $ 6,072 $ 11,402 5,330 Total Board of Education $ 28,400 $ 30,112 1,712

  34. 2011-2012 Draft School Budget • GENERAL SUPPORT • 2010-20112011-2012 1240 -150 Superintendent 223,663 227,344 3,681 1240 -150 Superintendent -0- 11,367 11,367 1240 -160 Secretary 77,324 78,642 1,318 1240- 400 Other Expenses 11,685 14,045 2,360 1240- 450 Supplies 6,000 6,000 -0- 1240-Chief School Adm. $ 319,672 $ 339,509 18,727 The Superintendent’s contract salary from September 7, 2010 through September 6, 2011 is $237,189. The annual salary for the period September 7, 2011 through September 6, 2012 shall be $225,000. The Budget reflects the proration of both contract salary years.

  35. 2011-2012 Draft School Budget • GENERAL SUPPORT 2010-20112011-2012 1310-Business Admin. $ 364,473 $ 366,806 2,333 1320-Auditing $ 59,900 $ 67,555 7,655 1325-Treasurer $ 29,842 $ 28,896 (946) Total Finance $413,378 $464,214 1420-Legal $ 283,061 $269,524 (13,537) 1480-Public Info. $ 49,103 $ 48,577 ( 526)

  36. 2011-2012 Draft School Budget • CENTRAL SERVICES 2010-20112011-2012 1620 - Operations. $ 933,986 $ 991,702 57,716 1621 - Maintenance $ 339,514 $ 316,442 (23,072) 1670-Central Print $ 45,424 $ 51,583 6,159 Total Central Services $1,318,924 $1,359,727 40,803 • SPECIAL ITEMS 1910-Insurance $ 61,359 $ 46,928 (14,431) 1920-School Assn. Dues $ 14,585 $ 14,388 ( 197) 1930-Judgements & Claims $ 450,000 $ 800,000 350,000 1950-Assessment $ 45,178 $ 42,625 (2,553) 1964-Refund of Tax $ 38,249 $ 35,075 (3,174)

  37. 2011-2012 Draft School Budget • SPECIAL ITEMS 2010-20112011-2012 1980 - Met. Commuter Tax $ 29,816 $ 24,482 (5,334) 1981-Admin BOCES $ 47,020 $ 49,371 2,351 Total Special Items $ 686,207 $ 1,012,699 326,492 Total General Support $3,139,582 $ 3,523,404 382,881

  38. 2011-2012 Draft School Budget • INSTRUCTION 2010-20112011-2012 2020-Instruct. Supv. $ 75,710 $ 206,863 131,153 2070-Inser. Training $ 41,990 $ 50,655 8,665 2110-Teaching $9,457,566 $ 9,727,497 269,931 Supv & Instruct. $9,575,266 $ 9,985,016 409,750 2250-Stud.with Disab. $4,145,903 $3,730,949 (414,954)

  39. 2011-2012 Draft School Budget • INSTRUCTION 2010-20112011-2012 2610-School Library $133,032 $137,328 4,296 2630-Computer Instr. $640,779 $314,455 (291,324) Total Library & CAI $773,811 $451,783 (287,028

  40. 2011-2012 Draft School Budget • INSTRUCTION 2010-20112011-2012 2810-Guidance $ 139,780 $132,370 ( 7,410) 2815-Health $ 119,815 $119,839 24 2820-Psychology $ 113,525 $ 64,037 (49,488) Total Pupil Personnel $ 373,120 $325,596 (56,874)

  41. 2011-2012 Draft School Budget • INSTRUCTION 2010-20112011-2012 2855-Interscholastic $ 49,098 $ 46,641 ( 2,457) Total Instruction $14,882,198 $14,530,635 (351,563)

  42. 2011-2012 Draft School Budget • TRANSPORTATION 20100-20112011-2012 5510-District Oper. $ 839,130 $ 869,022 29,892 5540-Private Carrier $ 484,026 $ 482,534 (1,492) Total Transportation $ 1,323,156 $1,351,556 28,400

  43. 2011-2012 Draft School Budget • Community Service 2010-20112011-2012 7140-Community Rec. $ 156,444 $ 158,944 2,500 7141-Day Camp $ 311,808 $ 316,405 4,597 7142-Afterschool $ 83,482 $ 67,891 (15,591) Total Community Svce. $ 551,734 $ 543,240 ( 8,494)

  44. 2011-2012 Draft School Budget • Undistributed – Employee Benefits 2010-20112011-2012 9000-Empl. Benefits $ 3,110,268 $3,5114,465 404,197 • Debt Service 9700-Debt Service $ 2,345,513 $2,251,686 (93,827) • INTERFUND TRANSFERS 9900-Interfund Tranf. $ $ 105,000 $ 105,000 -0- Total Budget $25,457,451 $25,819,046 361,595

  45. 2011-2012 Draft School Budget Projected Contingency Tax Rate Increase: • Greenburgh 2.41% • Mt. Pleasant .23% Projected Approved Tax Rate Increase: • Greenburgh 2.53% • Mt. Pleasant .34%

  46. 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.

  47. 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.

  48. Ordinary Contingent Expenses • When A Board Of Education Is Faced With Adopting A Contingent Budget The Crucial Question Is The Determination Of What Constitutes Ordinary Contingent Expenditures. • In General, An Ordinary Contingent Expenditure Is An Expenditures Deemed To Be Absolutely Necessary To Operate And Maintain Schools. The Emphasis Should Be On Those Expenditures Considered Essential To Maintain An Educational Program, Preserve Property, And Assure The Health And Safety Of Students And Staff.

  49. Ordinary Contingent Expenses • Ordinary Contingent Expenditures Are Divided Into Three Categories: • Legal Expenditures • Expenditures Specifically Authorized By Statute; • Other Items Necessary To Maintain The Education Program, Preserve Property And Assure The Health And Safety Of Students, And Staff.

  50. 2011-2012 Contingent BudgetCalculation 2010-11 Budget $25,457,451 Debt Service ( 2,345,513) Adj. Base Budget $23,111,938 120% of CPI or 4% 1.92% 2011-12 Contingent Budget $23,555,687 Debt Service 2,121,686 Expense due to enrollment 253,794 $25,931,167 2011-2012 Draft Budget $25,819,046 2011-2012 Contingent Budget $25,796,862 (Proposed Budget less Equipment) For Illustration purposes only.

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