Lansing Central School District Budget Update March 28, 2011 Dr. Stephen L. Grimm, Superintendent...

Lansing Central School DistrictBudget UpdateMarch 28, 2011

Dr. Stephen L. Grimm, Superintendent Ms. Mary June King, Business Administrator

Reductions in Workforce

School Year

Reduction Area Number of Positions

2008-2009 Administrator 1

2008-2009 Technology Integration 1

2008-2009 Teachers &Teaching Assistants 9.2

2008-2009 Support Staff 7

2


School Year




3


School Year





4


School Year



5

Total Reductions in WorkforceSchool Year



2008-2011 Technology Integration 1


2008-2011 Support Staff 19.2

Total All Staff 44.06

Reductions Summary

2008-2012 Positions 44.0 FTE2008-2012 Approximate

Total Personnel-Related Budget Reductions Financial Total

$2,500,000

7

BUDGET TRENDS: Instructional ‘stuff’

2008-2009 2009-2010 2010-2011 2011-2012

EQUIPMENT 29,500 26,550 26,100 23,700

CONTRACTUAL 297,747 282,074 232,437 199,733

M & S 297,147 270,690 142,238 142,240

TOTALS 624,397 579,314 400,775 365,673

% change from previous year - 7.22 % - 30.82 % - 8.76 %

TAX LEVY, RATE AND BUDGET HISTORY

• Tax-related calculation for 2008-2009 uses AES as PILOT.

2008-2009 2009-2010 % CHG 2010-2011 % CHG

AVG % CHG

BUDGET 22,838,912 23,944,315 4.8 % 24,377,907 1.8 % 3.4 %

COMB. LEVY 15,175,929 15,785,633 4.0 % 16,028,471 1.5 % 2.8 %

TAX RATE 17.76 17.60 - 0.01 % 18.48 4.9 % 2.0 %

TAX HISTORY CONSIDERATIONS

2008-2009 2009-2010 2010-2011

PROJECTED TAX RATE $17.96 $17.76 $18.64

ACTUAL TAX RATE $17.76 $17.60 $18.48

ROLLOVER v. PROJECTED2011-2012

ROLLOVER PROJECTED DIFFERENCE

GENERAL SUPPORT $ 3,058,547 $ 3,005,547 $ - 53,000

INSTRUCTION $ 12,839,185 $ 12,434,185 $ - 405,000

PUPIL TRANSPORTATION $ 1,056,960 $ 996,960 $ - 60,000

UNDISTRIBUTED EXPENDITURES $ 8,838,810 $ 8,838,810 $ 0

TOTALS $ 25,793,502 $ 25,275,502 $ - 518,000

BUDGET CUTS BUILT IN2011-2012

BUDGET CODE ITEM DECREASE IN $$ CAVEATS

1310-490 School Lunch Super 53,000 Offset revenue

2110-120/130/150 Teach Regular Sal 210,000 Grade 1/Science

2110-160 Teach Regular Sal 20,000 TA

2250-150 SPED Instruct Sal 55,000 1 FTE

2250-490 SPED BOCES 110,000 Decreased RFS

2340-490 Inc Youth/BOCES 10,000 Decreased costs

5510-160 Transportation Sal 60,000 Adj. for current exp

TOTALS $ 518,000

BUS PURCHASE PROPOSAL, 11/12(No New Taxes)

• Proposal: Replace two 2001, 66-seat vehicles• Cost new est. $110,000 each• No debt service budget impact:

– $55,000 payment ‘falling off’. – New purchase budgeted payment is < $55,000/year.

PURCHASE 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014

FYE 2006 54,830 57,530 0 0 0

FYE 2007 101,025 97,380 93,690 0 0

FYE 2009 93,378 92,663 95,325 97,850 0

FYE 2010 55,528 60,446 59,140 57,820 61,500

FYE 2011 (proposed) 0 0 55,000 58,200 56,200

TOTALS 304,761 308,019 303,155 213,870 117,700

BUDGET STATE AREA TOTALS, 11/12

UNDISTRIBUTED EXPENDITURES2010-2011 2011-2012 % CHANGE

Employee Benefits $ 5,785,403 $ 6,535,412 12.96 %Debt Services $ 2,151,125 $ 2,303,398 7.08 %

Debt Service is offset by matching revenues (state aid)

2010-2011 2011-2012 % CHANGE IN 11/12, AS % OF BUDGET

General Support $ 2,909,334 $ 3,005,547 3.31 % 11.89 %

Instruction $ 12,494,428 $ 12,434,185 - 0.48 % 49.19 %

Pupil Transportation $ 1,037,616 $ 996,960 - 3.92 % 3.94 %

Undistributed Expenditures $ 7,936,529 $ 8,838,810 11.37 % 34.97 %

TOTAL: $ 24,377,907 $ 25,275,503 3.68 %

BUDGET, 11/12(another, but familiar, perspective)

2010-2011 2011-2012 % CHANGE IN 11/12, AS % OF BUDGET

SALARIES $ 10,869,287 $ 10,673,464 - 1.8 % 42.23 %

NON-SALARIES $ 2,318,596 $ 2,424,469 4.57 % 9.59 %

BOCES $ 3,253,495 $ 3,338,759 2.62 % 13.21 %

BENEFITS $ 5,785,403 $ 6,535,412 12.96 % 25.86 %

DEBT SERVICE $ 2,151,125 $ 2,303,398 7.08 % 9.11 %

TOTALS $ 24,377,907 $ 25,275,503 3.68 %

COMPARATIVE BREAK-DOWN:Budget

GEN SUP12%

INSTR49%

TRAN4%

UNDIS EXP35%

2011-12

GEN SUP12%

INSTR52%TRAN

4%

UNDIS EXP32%

2010-11

COMPARATIVE BREAK-DOWNBudget

SAL45%

NON-SAL10%

BOCE13%

BENE24%

DEBT8%

2010-11

SAL42%

NON-SAL10%

BOCE12%

BENE26%

DEBT9%

2011-12

BUDGET INCREASE SPECIFICS2011-2012

• Total proposed budget increase = $ 897,596• ERS/TRS increase = - 306,764

(with cuts)

• Debt Service increase = - 207,344(with matching revenue)

• Remaining budget increase = $ 383,488

$ 383,488 = 1.57%Budget increase for all other costs of doing the

business of providing education

REVENUE PROJECTIONS2011-2012

(with no levy increase, except = f(increased value))

2010-2011(actual) 2011-2012 % CHANGE IN 11/12, AS %

OF BUDGET

STATE AID $ 6,412,246 $ 6,300,311 - 1.75 % 24.93 %

FEDERAL AID $ 455,847 $ 30,000 - 93.42 % 0.12 %

MISCELLANEOUS $ 2,173,329 $ 2,616,721 20.40 % 10.35 %

PILOT $ 2,677,315 $ 2,301,282 - 14.05 % 9.10 %

TAXES $13,351,156 $13,727,189 2.82 % 54.31 %

TOTALS $25,069,893 $25,275,503 0.82 %

REVENUE TRENDS• Tax-related calculation for 2008-2009 uses AES as PILOT. • Calculations for 2011-12 assume levy increase of 2.5%.

2008-2009 2009-2010 % CHG 2010-2011 %

CHG 2011-2012 % CHG

STATE AID 7,176,026 6,383,245 -11.1 6,412,246 0.5 6,300,311 -1.8

FEDERAL AID 17,727 1,051,482 5931 455,847 -56.7 30,000 -93.2

MISCELLANEOUS 2,705,802 784,800 -71.0 513,792 -34.5 449,446 -12.5

APPROPRIATED 0 368,000 1,371,000 372.6 2,016,563 47.1

PILOTS 2,803,784 3,014,745 7.5 2,677,315 -11.2 2,358,814 -11.9

TAXES 12,372,145 12,770,888 3.2 13,351,156 4.5 14,070,368 5.4

25,075,484 24,373,160 24,781,356 24,925,502

FUND BALANCE ANALYSIS(expenses)

• General Support: Central Services • Instructional: Teaching Regular School, Special

Education (08/09 and 10/11)• Transportation: Salaries (def in 09/10), Gas & Diesel• Undistr. Expend: DS (08/09), EB (09/10), wash (10/11)

2008-2009 2009-2010 2010-2011 (est)

GENERAL SUPPORT $ 335,939 $ 260,760 $ 35,357

INSTRUCTION $ 508,860 $ 193,314 $ 334,824

TRANSPORTATION $ 202,622 $ 35,808 $ 85,449

UNDISTR. EXPEND $ (121,643) $ 604,173 $ 23,079

TOTALS $ 925,778 $ 1,094,055 $ 478,708

FUND BALANCE ANALYSIS(revenue)

• 08/09: Misc $ reflects reclass of liabilities, < taxes reflects BOE decrease of levy in Aug.

• 09/10: State/Fed aid reflects ARRA/ESF, PILOT/Tax reflects TC assessment documentation

• 10/11: state/Fed aid reflects ARRA/ESF, Misc reflects BOCES refund,

2008-2009 2009-2010 2010-2011 (est)

STATE AID $ (6,089) $ (286,033) $ (177,758)

FEDERAL AID $ (66,646) $ 972,117 $ 425,847

MISCELLANEOUS $ 2,112,442 $ 609,926 $ 319,665

PILOT $ 31,864 $ (2,979,755) $ 119,163

TAXES $ (1,079,922) $ 2,482,268 $ (18,751)

TOTALS $ 991,649 $ 798,523 $ 668,166

FUND BALANCE ANALYSIS

2008-2009 2009-2010 2010-2011 (est)

REVENUES $ 991,649 $ 798,523 $ 668,166

EXPENSES $ 925,778 $ 1,094,055 $ 478,708

FUND BALANCE $ 1,917,427 $ 1,892,578 $ 1,146,874

THE AES STORY• At the current tax rate (18.48), every $5 million decrease in AES is a

‘loss’ of $92,400 in tax levy for the District.• To maintain the tax levy, the tax rate must increase to make up for

the decrease in AES value. • Projection assumes: 1% taxable value increase, 0% levy increase.• Lansing budget is similar to similar-sized schools.

Combined Levy

% chg levy Tax Rate Tax Rate

Chg

Chg for 100000 home

Proposed Combined

Levy

16,028,471 0.00% $18.742 1.42% $ 26 $16,028,471

IMPACT OF AES2010-2011

2011-2012

CONTINGENCY BUDGET

CONTINGENCY BUDGET

PROPOSED BUDGET

REQUIRED CUTS

2011-2012 $ 24,954,054 $ 25,275,503 $ 321,449

Multi-Year Financial Projections

27

2011 - 2012 2012-2013 2013-2014

Budget w/out Cuts 25,275,503 26,539,278 27,078,742 Revenue 23,123,824 23,588,650 24,338,650

Budget Gap 2,151,679 2,950,628 2,740,092 Additional Tax Levy 464,826 0 0

Appropriated FB 882,809 961,703 996,915Reserves 804,044 500,000 250,000

Remaining Gap ($0) ($1,488,925) ($1,493,177)

Reduction Scenarios

28

Athletics - Non- Varsity 100,000 Buildings and Grounds cut 1.0 FTE

36,000

Co-curricular 75,000 Elementary School (from 17 to 20 - Grades K-1 from 20 to 25 - Grades 2-4) 4 Teachers 240,000 Encore/Electives 60,000 Enrichment (1.5) 90,000 High School (from 22 to 27) 4 Teachers 240,000 Library Clerk 1.0 - share ms and hs

13,000

Library Media Specialist 60,000 Microcomputer Specialist 1.0 FTE

60,000

Middle School (from 20 to 25) 4 Teachers 240,000

Nursing 40,000 SPED Teacher 1.0 FTE District Wide 50,000 Teacher Leadership Stipends/Positions 40,000

Teaching Assts (13) 520,000

Transportation 100,000

Staff 100,000

Other 100,000

Bad and Ugly Total 2,164,000

Key Questions

• Can we expect outstanding academic achievement results in the future?

• What quality of education are we responsible to deliver to this generation of children in Lansing?

• What quality of education are we willing to support in Lansing?

29

Key Questions• What is an appropriate class size at

each of the schools?• How much transportation should the

district provide?• Should we support a comprehensive

educational and social experience in our schools?

30

Key Questions

• Should we consider partnering with other entities to provide extracurricular and encore opportunities? If so, which ones?

• Are we willing to sacrifice the general conditions of our buildings and grounds? If so, by how much?

• Are we willing to accept that no matter what solutions we implement, all stakeholders will not be satisfied?

31

Summary

• Stay collaborative and come together as a community to solve this problem.

• Minimize the reduction in opportunity for children; takes time and teamwork.

• Understand the consequences of further reductions before making decisions to do so

• Answer the Key Questions

32

REVENUES w/ $2,415,795 APPROP and 0% LEVY

Proposed Budget

Budget to Budget Change

Proposed CombinedTax Levy

% Chg CombinedTax Levy

TaxRate

Tax Rate Chg

Chg for $100,000

Home

25,275,503 3.68% 16,028,471 0% 18.74 1.43% $ 26

REVENUES w/ $ 2,015,046 APPROP and 2.5 % COMBINED LEVY

Proposed Budget




TaxRate

Tax Rate Chg

Chg for $100,000

Home

25,275,503 3.68% 16,430,700 2.5% 19.21 3.96% $ 73

REVENUES w/ $ 1,950,926 APPROP and 2.9% Combined levy increase

Proposed Budget




TaxRate

Tax Rate Chg

Chg for $100,000

Home

25,275,503 3.68% 16,494,820 2.9% 19.29 4.37% $ 81

34

Proposed Budget Summary

Approved 2010-2011 Budget $ 24,377,906

Proposed 2011-2012 Budget $ 25,275,503

Proposed 2011-2012 Increase $ 897,597

Proposed % Increase 3.68 %

Lansing Central School District Budget Update March 28, 2011 Dr. Stephen L. Grimm, Superintendent...

Documents

Transcript of Lansing Central School District Budget Update March 28, 2011 Dr. Stephen L. Grimm, Superintendent...