Mexico Academy & Central School District

MISSION STATEMENTWe will support student achievement by developing and

sustaining exemplary educational experiences; creating and maintaining an environment that supports learning and

embraces individuality; engaging in professional developmentthat drives good instruction; and connecting with our largercommunity to present opportunities for adult involvement in

the educational process.

Fiscal Year 2013 – 2014 PROPOSED BUDGET

Budgetary Goals• Continue to provide a solid academic program for students to

ensure they are college and career ready at high school graduation;

• Maintain our schools and facilities in an effective and cost efficient manner to ensure a quality learning environment for students and staff;

• Safeguard the health, wellness, and security of our school community via secured buildings and programs that promote healthy lifestyles;

• Maintain our Fine Arts and Sports programs;• Support creative and innovative learning opportunities for students

to enhance their educational experience (i.e. use of technology, academic enrichment);

• Ensure long-term financial stability and provide for a responsible tax increase to our community;

• Expand our community recreation program to offer additional programs, resources, and time to our school community.

Challenges• Unfunded/Underfunded Mandates:• While mandates increase accountability and in many cases improve educational

quality, they can also limit flexibility and impact how districts spend money. Essentially, increasing the cost of operating a school district in New York State;

• Examples:• Retirement system contributions are State-mandated;

• Salaries & benefits are legally-binding contractual obligations;

• Special Education Costs (i.e. Individualized Education Plans)• Common Core Standards adoption, implementation and realignment of existing

curriculum. • Annual Professional Performance Reviews for teachers and principals, including the

creation of a district APPR plan • Transportation Costs (i.e. students with disabilities, private and parochial)• Numerous plans and reporting requirements (approximately 150 per year)

And Many, Many More…View the list at http://www.p12.nysed.gov/fmis/mandaterelief

About the Cost…

Mandated Budget Items

+

Contractual Obligations

=

Majority of Budget Spending

Budget = $50,997,996

13.77%

49.20%5.42%0.20%

31.39%

ExpendituresGeneral Support $7,024,868

Instructional $25,093,263

Pupil Transportation $2,765,727

Community Services $104,520

Undistributed $16,009,618

Current VS. Proposed BudgetCategory 2012-2013

Approved Budget2013-2014

Proposed Budget% Change

General Support $6,464,616 $7,024,868 8.67%

Instructional $23,699,573 $25,093,263 5.88%

Pupil Transportation

$2,647,914 $2,765,727 4.45%

Community Services

$82,000 $104,520 27.46%

Undistributed $14,205,897 $16,009,618 12.70%

TOTAL: $47,100,000 $50,997,996 8.276%

Expenditure Highlights• Maintains ALL academic, curricular, co-curricular

opportunities for our students – NO CUTS• Salary increases as per collective bargaining agreements• Positions added during 2012-2013 to address enrollment

shifts• Inclusive of additional positions needed for 2013-2014:

• LAN Technician (1) • AIS Teacher (.5)• Special Education Teacher (3)• Teacher (K classroom) (1)• Department Coordinators (stipend) (5)

Expenditure Highlights• Expansion of Community Recreation Program• Funding for Common Core materials and training• Utilities are projected to increase 3% and gasoline 5%• Teachers’ Retirement System Contribution (TRS) for 2013-

14 is 16.50% (2012-13 was 11.84%)• Employee Local Retirement System Contribution (ERS) for

2013-14 is 20.9% (2012-2013 was 18.9%)• Health, Medical, Dental projected increase of 6%• Other Insurances projected increase between 6-10% (i.e.

Social Security, Life, Disability, Worker’s Compensation)

THREE-COMPONENT BUDGET

Three-Component Budget

The State legislation which requires the state’s school districts to have a public budget vote, includes the requirement that the budget be divided

up into three components: program, capital, and administration.

Program Budget: This portion covers teacher salaries, school supplies, and all related educational costs.

Capital Budget: Refers to all facilities costs such as leases, annual debt

service, custodial salaries and benefits, service contracts, custodial supplies, maintenance and repair of facilities, and utilities.

Administration Budget: This section includes central administration and

school offices, along with clerical support, salaries and benefits, and related expenses of all school administrators, board of education expenses for planning, and other administrative activities.

Three-Component Budget

70%

9%

21%

Three-Component Budget

Program

Administrative

Capital

Revenue Sources

Where does our money come from?

Revenue Sources

45.10%

5.01%

46.95%

2.95%

Revenue

State Aid $23,000,000

Local Non-Tax $2,553,353

Tax Levy $23,941,409

Fund Balance $1,503,234

Property Tax Cap

What is this Property Tax Cap Law all about?

Total Levy to Support Proposed Budget

TAX LEVY LIMIT

+

Coming School Year Exclusions=

MAXIMUM ALLOWABLE TAX LEVY(requiring a simple majority vote 50% +1)

Tax Levy LimitTax Levy Limit

Prior Year Tax LevyX

Tax Base Growth Factor+

PILOTs (Prior Year)-

Prior Year Exemptions (Not ERS & TRS)=

Adjusted Prior Year Tax LevyX

Allowable Levy Growth Factor (lesser of 2% or CPI)-

PILOTs (receivable in coming year)+

Allowable Carryover=

TAX LEVY LIMIT

Coming School Year Exclusions• The pension cost exemption applies only when ERS and/or TRS

employer contribution rates increase by more than 2 percentage points over the prior year.

• ERS Costs = Tax levy necessary for expenditures for coming school year for employer contributions caused by growth in the system average actuarial contribution rate, minus two percentage points. (No exemption for 2013-2014)

• TRS Costs = Tax levy necessary for expenditures for coming school year for employer contributions caused by growth in the normal contribution rate, minus two percentage points ((4.41% increase, 2.41% excludable portion=.0241 X $16,858,465 = $406,289 (Exempt Amount)

Exemption = % over 2% X Salary Base = Exempt Amount

Coming School Year Exclusions

• Capital Tax Levy = Tax levy necessary to support capital local expenditures

• Capital Local Expenditures = The tax levy associated with budgeted expenditures resulting from the construction, acquisition, reconstruction, rehabilitation or improvement of school district capital facilities or capital equipment, including debt service and lease expenditures, and transportation capital debt service.

Exemption: Aid – Expense = Exemption

MAXIMUM ALLOWABLE LEVYTax Levy Limit + Coming School Year Exclusions

2013-2014 Proposed Levy

2013-14 Proposed Budget less Estimated State Aid less Appropriated Fund Balance & Reserves less Other Revenues_______________________________

2013-2014 Proposed Tax Levy

2013-2014Maximum Allowable Levy

2013-2014 Tax Levy Limit+

Coming Year Exclusions

_______________________________

2013-2014 Maximum Allowable Levy

What will the voter threshold be?

$50,997,996 Proposed 2013-2014 Budget- $23,000,000 Estimated State Aid- $ 3,622,587 Appropriated Fund Balance & Reserves- $ 434,000 Other Revenue________________________________________________$23,941,409 PROPOSED TAX LEVY for 2013-2014

.94%

$23,535,120 Tax Levy Limit

+$406,289

Coming Year Exclusions______________________

$23,941,409 .94%Maximum Allowable Levy

• Supports all Music & Art Programs

• Maintains all Sports Teams & Events

• Maintains all Extra-Curricular Activities & Clubs

• Expands the Community Recreation Program

• Supports Professional Development for staff

• Maintains all academic programs (UPK, AP Courses, Boces courses, Nova Net, ASAP) and enrichment opportunities

• Allows for the Upkeep and Maintenance of our Facilities

Our School District continues to be a GREAT place for our children to learn!

What Does the Budget Support?

Vote• Please remember to VOTE on Tuesday, May 21, 2013 at our

District Elementary Schools from 12:00 noon to 9:00 p.m.• Budget Information can be found on the District website at

www.mexico.cnyric.org and at each of our school buildings including the district office.

THANK YOU for your support!