2011-2012 Draft School Budget
description
Transcript of 2011-2012 Draft School Budget
2011-2012 Draft School Budget
March 22, 2011Board of Education Meeting
POCANTICO HILLS CENTRAL SCHOOL DISTRICT
2011-2012 Draft School Budget
The 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.
2011-2012 Draft School Budget
Budget Development Principles
1. To prepare our students to access rigorous learning at our three public high schools or private high schools of their choice.
2. To ensure that all staff are working full-time as per the contract.
3. 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.
Students
Staff
District Vision, Mission, Goals & Policy
Student’ Needs
•Educational
Socio-emotional
•Support
Funding
Professional
DevelopmentStudent
Assessment
/Program
EvaluationPlanning
Assessment
•Student Testing
•Program Evaluations
Instructional
Delivery/
Government/Regulatory Agencies
FederalGov. NYS Ed.
Dept.
Regulations/ComplianceNCLB, IDEA, Etc.
Pocantico SchoolBoard
PTA’s/Advocacy Groups
Parents/ PocanticoCommunity
BargainingUnits
Relative Local Environmental Influences
Students Successfully
Graduate
Support Systems
& Programs
Design/
Development
Educational
Programming/
Curriculum
Development
Support
Delivery/
2011-2012 Draft School Budget
District 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
2011-2012 Draft School Budget
District 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
2011-2012 Preliminary InitiativesCurriculum 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
2011-2012 Preliminary InitiativesCurriculum 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
2011-2012 Preliminary InitiativesProfessional 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
2011-2012 Preliminary InitiativesFramework 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
2011-2012 Draft School Budget
Budget 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.
2011-2012 Draft School Budget
Budget 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.
2011-2012 Draft School Budget
Three Part Budget
Program 18,993,473
73.06%
Administrative 2,080,754,
8.06%
Capital, 4,744,820 18.88%
2011-2012 Draft School Budget
Three Part BudgetAdministrative (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
2011-2012 Draft School Budget
Three Part BudgetProgram: (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
2011-2012 Draft School Budget
Three Part BudgetCapital (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
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
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
Where Every Revenue Dollar Comes From $25,819,046
PROPERTY TAXES77.59%
OTHER4.3%
FUND BALANCE
3.5%
STATE AID15.8%
2011-2012 Draft School Budget Drivers
1. Retirement Incentive 2. State Aid Reduction 3. BOCES Aid Reduction – ($110,000 Not
Included)4. Payment Tax Certiorari Refunds5. Health Insurance Rate Increase6. Teacher Retirement System Rate
Increase7. Negotiations With PHTA8. Negotiations With CSEA9. Tuition – High School Selection, and
Special Education Placements
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.
2011-2012 Draft School Budget
Important FactsTax 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%
2011-2012 Draft School Budget
Assessed ValuationMt. Pleasant Greenburg
2004-05 16,631,073 41,723,5762005-06 16,248,572 40,879,7982006-07 15,870,156 40,827,5042007-08 15,761,315 40,045,4332008-09 14,833,000 34,050,9322009-10 14,467,010 32,902,9512010-11 20,028,135 32,778,7262011-12 20,032,265 31,716,546
Change 10-11/11-12 4,130 (1,062,180)Subject to Change
Tax Rate Impact 2011-2012 Draft Budget
Greenburgh 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 6,634 164 141,000,000 33,500 8,627 8,846 218 18
Note: Equalization rate for 2011-2012 as of February 10,2011
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 21,000,000 15,200 8,815 8,846 30 3 Note: Equalization rate for 2011-2012 as of February 10,2011
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%
2011-2012 Draft School Budget
BUDGET AMOUNT IMPACT 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
2011-2012 Draft School BudgetWhere Your Dollar Goes
$25,819,046
Utilities1.32%
Debt8.72%
Interfund0.41%
Tax Certiorari3.10%
Supplies1.40%
Equipment0.12%
Contractual4.96%
Software0.04%
Tuition20.76%
Salaries28.73%
Benefits13.60%
Textbooks0.20%BOCES
5.01%Inc. Youth
11.63%
2011-2012 Draft School Budget
Increases/(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
2011-2012 Draft School Budget
District Personnel Adopted Adj. 2010-2011 2010-11 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 1.00Teachers 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)
2010-2011 Draft School Budget
Uniform System of Accounts Function Object
2011-2012 Draft School Budget 2010-11 2011-121000-General Support $ 3,139,582 $ 3,522,463
382,8822000-Instruction $14,882,198 $14,530,635
(351,563)5000-Transportation $ 1,323,156 $ 1,351,556
28,4007000-Community Svc. $ 551,734 $ 543,240
( 8,494) 9000-Undistributed $ 5,560,781 $ 5,871,151
310,370Total Budget $25,457,451 $25,819,046
361,595
2011-2012 Draft School Budget
GENERAL SUPPORT
2010-2011 2011-2012
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
2011-2012 Draft School Budget
GENERAL SUPPORT
2010-2011 2011-2012
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.
2011-2012 Draft School Budget
GENERAL SUPPORT
2010-2011 2011-2012 1310-Business Admin. $ 364,473 $ 366,806
2,3331320-Auditing $ 59,900 $ 67,555
7,6551325-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)
2011-2012 Draft School Budget
CENTRAL SERVICES 2010-2011 2011-2012 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 ITEMS1910-Insurance $ 61,359 $ 46,928 (14,431)1920-School Assn. Dues $ 14,585 $ 14,388 ( 197) 1930-Judgements & Claims $ 450,000 $ 800,000 350,0001950-Assessment $ 45,178 $ 42,625 (2,553)1964-Refund of Tax $ 38,249 $ 35,075 (3,174)
2011-2012 Draft School Budget
SPECIAL ITEMS 2010-2011 2011-2012
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
2011-2012 Draft School Budget
INSTRUCTION 2010-2011 2011-20122020-Instruct. Supv. $ 75,710 $ 206,863
131,1532070-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)
2011-2012 Draft School Budget
INSTRUCTION 2010-2011 2011-20122610-School Library $133,032 $137,328
4,2962630-Computer Instr. $640,779 $314,455
(291,324)
Total Library & CAI $773,811 $451,783 (287,028
2011-2012 Draft School Budget
INSTRUCTION
2010-2011 2011-2012
2810-Guidance $ 139,780 $132,370 ( 7,410)
2815-Health $ 119,815 $119,839 242820-Psychology $ 113,525 $ 64,037
(49,488)
Total Pupil Personnel $ 373,120 $325,596 (56,874)
2011-2012 Draft School Budget
INSTRUCTION 2010-2011 2011-2012 2855-Interscholastic $ 49,098 $ 46,641
( 2,457)
Total Instruction $14,882,198 $14,530,635 (351,563)
2011-2012 Draft School Budget
TRANSPORTATION 20100-2011 2011-20125510-District Oper. $ 839,130 $ 869,022
29,8925540-Private Carrier $ 484,026 $ 482,534
(1,492) Total Transportation $ 1,323,156 $1,351,556
28,400
2011-2012 Draft School Budget
Community Service 2010-2011 2011-2012
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)
2011-2012 Draft School Budget
Undistributed – Employee Benefits 2010-2011 2011-20129000-Empl. Benefits $ 3,110,268 $3,5114,465
404,197
Debt Service9700-Debt Service $ 2,345,513 $2,251,686
(93,827)
INTERFUND TRANSFERS9900-Interfund Tranf. $ $ 105,000 $ 105,000 -0-
Total Budget $25,457,451 $25,819,046 361,595
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%
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.
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.
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.
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.
2011-2012 Contingent BudgetCalculation
2010-11 Budget $25,457,451Debt Service ( 2,345,513)Adj. Base Budget $23,111,938120% of CPI or 4% 1.92%2011-12 Contingent Budget $23,555,687Debt Service 2,121,686Expense due to enrollment
253,794$25,931,167
2011-2012 Draft Budget $25,819,0462011-2012 Contingent Budget $25,796,862(Proposed Budget less Equipment)
For Illustration purposes only.
2011-2012 Draft School Budget
Development Timeline
March 8, Board of Education Meeting/Review of Preliminary Budget
February 15, 2011 Board Discussion of Significant Budgetary ConsiderationsMarch 4, Preliminary Budget Sent to Board of
Education
March 22, Board of Education Meeting/Review of Preliminary Budget
2011-2012 Draft School Budget
Development Timeline
April 5, Board of Education Meeting/Review of Preliminary Budget, Board Adoption of Budget
March 31, Mail First Budget Newsletter to Community
April 4 PTA Budget Presentation
April 12 Neighborhood Meeting – Budget Workshop – Westchester
Hills Condo’s
April 11 Neighborhood Meeting – Budget Workshop – Fire Department
April 28 Neighborhood Meeting – Budget Workshop – Fire Department
2011-2012 Draft School Budget
Budget Development Timeline
May 17, 2010-2011 Budget Vote
May 10, Board Meeting-Public Hearing Presentation Only
May 4, School Budget Notice Mailed to Residents
May 3 , Budget Newsletter Mailed to Residents
April 18, Last Day to File Petitions for Board Election and Propositions
May 3, PTA Budget Presentation
May 9, PTA Meet the Candidates Night
2011-2012 Annual Election and Budget Vote/Annual Meeting May 17, 2011: 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
2011-2012 Draft School Budget
Communication Plan1. In addition to the two budget newsletters,
there will be three neighborhood budget workshops, and two Superintendent community updates.
2. The instructional staff, student government, School Foundation and PTA will be provided with a budget presentation.
3. Board approved 2011-2012 Communication Plan.
2011-2012 Draft School Budget
Communication Plan4. The Budget Newsletter, Neighborhood meetings,
and the Superintendent’s updates are intended to generate community input prior to the Board’s adoption of the budget.
5. 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 – [email protected]
2011-2012 Draft School Budget
Communication Plan6. Budget information will be posted to the
District’s website throughout the budget development process beginning March 7.
7. Reminder to Vote telephone chains will be employed to encourage community members to vote on May 17, 2011.
8. The Connect Ed. system will be used periodically to remind all who have registered to attend the budget workshops.
BUDGETARY OVERVIEW OF 2011-2012 DRAFT BUDGET