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LOCKPORT CITY SCHOOL DISTRICT

LOCKPORT CITY SCHOOL DISTRICT. 2012-13 Budget Presentation Expenditures: The Big Picture Presented by Michelle T. Bradley Superintendent of Schools and Deborah Coder Assistant Superintendent for Finance March 2012. Expenditures : The Big Picture.

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LOCKPORT CITY SCHOOL DISTRICT

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  1. LOCKPORT CITY SCHOOL DISTRICT 2012-13 Budget Presentation Expenditures: The Big Picture Presented by Michelle T. Bradley Superintendent of Schools and Deborah Coder Assistant Superintendent for Finance March 2012

  2. Expenditures : The Big Picture 11 of the 16 expenditure categories are budget decreases for 2012-13

  3. The expenses of the Board of Education are incurred while the Board is fulfilling its responsibilities to the public. Included in this area is the District Clerk. Proposed 2012-2013 $148,375 Change From 2011-2012 +$29,649 BOARD OF EDUCATIONFunction Codes 1010, 1040, 1060

  4. Why The Increase? • The increase for 2012-13 is to account for Kinney Billing Services and GASB 45, both of which are BOCES services. • Erie I BOCES requires that GASB 45 now be recorded in this area. They previously recorded it in the finance area.

  5. The central administration reflects the necessary expenses for the Superintendent’s office. There are two members of the staff who are assigned to the office. Proposed 2012-2013 $236,041 Change From 2011-2012 - $12,341 CENTRAL ADMINISTRATIONFunction Code 1240

  6. Why The Decrease? • This area decreased as a result of the staffing change in the position of Superintendent.

  7. The financial operations include business administration, auditing, treasurer functions, tax collection, and purchasing. Proposed 2012-2013 $527,231 Change From 2011-2012 - $23,862 FINANCIAL OPERATIONSFunction Codes 1310, 1320, 1325, 1330

  8. Why The Decrease? • BOCES recoded GASB 45 from this area to the Board of Education function. • Additionally, the material/supply codes and contractual codes were decreased in order to support the needs based budget.

  9. This area of the budget includes personnel, legal services, records management and public information services. Proposed 2012-2013 $527,509 Change From 2011-2012 - $31,102 HR, RECORDS RETENTION & PUBLIC RELATIONSFunction Codes 1420, 1430, 1460, 1480

  10. Why The Decrease? • The material/supply and contractual codes were decreased in order to support the needs based budget. • BOCES account codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

  11. FACILITIES MANAGEMENTFunction Codes 1620, 1621, 1670, 1680 • Keeps grounds, equipment and buildings in safe, usable condition. • Also includes utilities and contractual data services through BOCES. • Consists of operating and maintaining buildings and equipment, including utilities. ProposedChange From 2012-20132011-2012 $5,634,332 -$553,498

  12. Why The Decrease? • The utilities and BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

  13. UNIQUE OBLIGATIONSFunction Codes 1910, 1950, 1964, 1981, 1983 These items include property insurance, real property tax refunds, special utility assessments, and BOCES capital expenditures and administrative charges. Proposed Change From 2012-20132011-2012 $830,062 - $54,217

  14. Why The Decrease? • BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

  15. Proposed 2012-2013 $2,696,748 Change From 2011-2012 - $62,359 INSTRUCTION, ADMINISTRATION AND SCHOOL IMPROVEMENTFunction Codes 2010, 2020, 2060, 2070 The costs for curriculum development, supervision, administrative and clerical personnel, etc. are included in this function.

  16. Why The Decrease? • The position of Assistant Superintendent for Learning & Assessment remains unfilled. The total decrease was offset by an increase in BOCES in-service costs.

  17. TEACHINGREGULARSCHOOLFunction Code 2110 • Money for supplies, textbooks, equipment, and instructional materials. • Salaries of teachers, substitutes, and teacher aides. • Proposed Change From • 2012-20132011-2012 • $ 23,774,015 + $851,244

  18. Why The Increase? • Contractual salary increments account for most of the increase to this area.

  19. SWD PROGRAMSFunction Codes 2250, 2280 • Education cost for students with disabilities and occupational education. • Special education programs are mandated by state and federal law. Proposed Change From 2012-20132011-2012 $13,508,379 + $1,412,280

  20. Why The Increase? • Tuition increases and the impact of NY State’s realignment of tuition payment to 4201 schools must be budgeted here. • BOCES increases for special education and occupational education are accounted for here. • Contractual salary increments also added to the increase for this area.

  21. TEACHINGSPECIALIZED PROGRAMSFunction Code 2330 • Academic Intervention Services Proposed Change From 2012-20132011-2012 $63,477 - $20,613

  22. Why The Decrease? • BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget. • AIS expenses were adjusted to actual prior year expenditure levels to support the needs based budget.

  23. INSTRUCTIONALMEDIAFunction Codes 2610, 2630 Includes: • Librarian salaries • Library books & materials • Audio-visual materials & computer software in local public & non-public school libraries. Proposed Change From 2012-20132011-2012 $3,456,980 + $1,395,156

  24. Why The Increase? • The BOCES code has been increased over $1M to account for the anticipated new technology infrastructure project. This expense must be budgeted in order to receive E-Rate funding. • The corresponding E-Rate revenue has been accounted for in the revenue budget.

  25. Appropriations for: Attendance Guidance Health & psychological services Co-curricular & interscholastic activities Proposed Change From 2012-20132011-2012 $3,376,211 + $24,348 PUPIL SERVICESFunction Codes 2805, 2810, 2815, 2820, 2850, 2855

  26. Why The Increase? • Contractual salary increments account for most of the increase to this area.

  27. Expenses involved in operating pupil transportation in the Lockport district and to eligible non-public schools. PUPILTRANSPORTATIONFunction Codes 5510, 5540 Proposed Change From 2012-20132011-2012 $4,434,475 - $108,292

  28. Why The Decrease? • The contractual transportation code was decreased to the actual expected cost in order to support the needs based budget.

  29. Provide contributions to retirement systems, Social Security, health insurance, and workers’ compensation insurance. Retirement costs reflected in the budget are state-mandated. Proposed 2012-2013 $18,364,389 Change From 2011-2012 - $1,176,670 EMPLOYEE BENEFITSFunction Codes 9010, 9020, 9030, 9040, 9050, 9060, 9089

  30. Why The Decrease? • These codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

  31. DEBT SERVICEFunction Codes 9711, 9731 • Bond interest & principal payments are budgeted in the debt service function. • Payments are in accordance with the legal schedules set forth when the bonds were sold to fund District capital projects. Proposed Change From 2012-20132011-2012 $2,085,963 - $475,934

  32. Why The Decrease? • The 2012-13 budget reflects the actual principal and interest payments due, which are lower than the current fiscal year.

  33. INTERFUNDTRANSFERSFunction Code 9901 • Interfund transfers represent the district’s share of the cost for maintaining a special education summer school program. • Also included in this area are anticipated shortfalls of pupils’ lunch payments. Proposed Change From 2012-20132011-2012 $528,400 - $4,600

  34. Why The Decrease? • The amount of anticipated outstanding lunch payments not paid was adjusted to the 2010-11 balance.

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