WACS Finance CommitteePresentation #3 to BOE for 2011-12 Budget Development

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Variables that Impact Expenditures and Revenues:

Special Education Costs Aid Ratios Total Wealth Per Pupil Units Capital Project versus Maintenance Budget

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BOCES Special Education Costs

Apr-09 Jun-09

Student Base Cost Total Cost Base Cost Total Cost

1 $35,188 $85,498 $35,188 $85,498

2 $35,188 $41,678 $35,188 $41,678

3 $35,188 $84,990 $35,188 $84,990

4 $35,188 $38,845 $17,594 $19,422

5 $35,188 $43,705 $35,188 $43,705

6 $35,188 $38,845 $35,188 $38,845

7 $35,188 $45,766 $35,188 $45,766

8 $27,379 $33,350 $27,379 $33,350

9 $5,754 $5,754 $5,754 $5,754

10 $11,508 $11,508 $11,508 $11,508

11 $17,262 $19,808 $17,262 $19,808

Total $308,219 $449,747 $290,625 $430,324

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2010-11 Current Status

2010-11 Current Base Cost FTE's Total

Option 3 $36,945 6 $221,670

Option 5 $28,746 3 $86,238

One on one aide $28,620 2 $57,240

Ind Speech $2,840 2 $5,680

Group Speech $2,100 1 $2,100

Ind Counsel $3,657 7 $25,599

Group Counsel $2,833 5 $14,165

Ind Occ Therapy $2,647 1 $2,647

Group OT $2,023 1 $2,023

Ind Soc Work $2,546 1 $2,546

Alt Ed Soc Work $2,546 1 $2,546

Consult 240 $11,508 1 $11,508

Consult 360 $17,262 1 $17,262

Total $451,224

Budget 2010-11 $454,203

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Aid Ratios

Aid Ratios Abbreviation Ratio

Wealth Ratio CWR 0.439

Transportation Trans 0.90

BOCES RWADA 0.793

Excess Cost PRIV 0.937

Public PUB 0.785

Building BLDG 0.932

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Total Wealth Per Pupil Units

WACS State AVG Variance to State AVG

Full Value TWPU $256,940 $597,300 132.47%

Full Val TWFPU $312,102 $640,900 105.35%

Income TWPU $78,921 $189,500 140.11%

Income TWFPU $97,804 $238,700 144.06%

Comb. Wealth 0.439 1.00 127.79%

AOE/TAPU $10,636 $12,050 13.29%

Aid Examples

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Current cost Aid ratio Aid Local Share

Excess Cost $451,224 0.785 $354,211 $97,013

Transportation $720,544 0.90 $648,490 $72,054

Co-Ser Cost Non-Aidable Aid Local Share

Excess Salary $75,000 $15,000 $47,580 $27,420

N/A component $75,000 $5,000 $55,510 $19,490

Fully Aided $75,000 $0 $59,475 $15,525

State

BOCES

Capital Project vs. Maintenance Budget

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2010-11 Budget

window repair $9,500

ceiling lights $8,500

motors/pumps $5,000

dry erase surface $3,500 "Old" Oper Aid Local Share

Total $26,500 $10,600 $15,900

App Project Work Cost Contingencies Total Cost Aid Local Share

$26,500 $13,250 $39,750 $37,047 $2,703

Local Share

Budget $15,900

Project $2,703

Difference $13,197

Maximum Cost Aid Local Share

$389,706 $363,206 $26,500

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County Rank District State Rank1 Jamestown 122 Ripley 24

Brocton 243 Sherman 264 Pine Valley 305 Cassadaga Valley 486 Frewsburg 637 Dunkirk 708 Panama 919 Silver Creek 11310 Falconer 12411 Westfield 15012 Forestville 21013 Southwestern 30214 Fredonia 32415 Clymer 36216 Bemus Point 41517 Chautauqua Lake 546

Reference Points: Salamanca 3Buffalo 22State High 676

School Districts Ability to PayCombined Wealth Ratio – CWR / Chautauqua County Schools State Rank

(1= Low Wealth so the higher the number the better the ability to pay