2011-2012 draft school budget

2011-2012 Draft School Budget

March 22, 2011Board of Education Meeting

POCANTICO HILLS CENTRAL SCHOOL DISTRICT


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.


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/


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


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


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.


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.


Three Part Budget

Program 18,993,473

73.06%

Administrative 2,080,754,

8.06%

Capital, 4,744,820 18.88%


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


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


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.


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%


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%


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%


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


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)


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


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


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.


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)


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)


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


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)


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


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)


INSTRUCTION 2010-2011 2011-2012 2855-Interscholastic $ 49,098 $ 46,641

( 2,457)

Total Instruction $14,882,198 $14,530,635 (351,563)


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


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)


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


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.


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


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


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


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.


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]


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

2011-2012 draft school budget

Documents

math pk

resources pk

appr pk

differentiation pk

new science pk

curriculum mapping pk

new reading pk

new character education