Transcript 2010-2011 Draft School Budget

POCANTICO HILLS CENTRAL SCHOOL
DISTRICT
2010-2011 Draft School
Budget
February 22, 2010
Board of Education Meeting
2010-2011 Draft School Budget
Development Timeline
August 5/6
Board Discussion of Budget
Drivers
October 1,
Staff Orientation to Budget
Development
December 9,
Budget Worksheets Submitted to
the Business Office
February 8, 2010
Board Discussion of Significant
Budgetary Considerations
2010-2011 Draft School Budget
Development Timeline
February 22,
Board of Education Meeting/Review
of Preliminary Budget
March 2
PTA Budget Presentation
March 8,
Board of Education Meeting/Review of
Preliminary Budget
March 13,
Board of Education Meeting/Review of
Preliminary Budget
2010-2011 Draft School Budget
Development Timeline
March 22,
Board of Education Meeting/Review of
Preliminary Budget
Week of April 1,
Budget Newsletter Mailed to Residents
April 10,
Board of Education Meeting/Review
of Preliminary Budget/ Board
Adoption of Budget
April 12,
Board of Education Meeting/Review of
Preliminary Budget/ Board Adoption of
Budget
2010-2011 Draft School Budget
Budget Development Timeline
April 19,
Last Day to File Petitions for Board Election and
Propositions
TBD
PTA Budget Presentation
May 5 ,
Budget Newsletter Mailed to Residents
May 10,
Board Meeting-Public Hearing Presentation Only
May 11,
PTA Meet the Candidates Night
May 12
School Budget Notice Mailed to Residents
May 18,
2010-2011 Budget Vote
2010-2011 Draft School Budget
Communication Plan
1.
At each of the identified budget workshops the entire
budget will be presented to ensure that residents that
miss one or more budget workshops will not miss a
presentation on any portion of the budget.
2.
The instructional staff, student government, School
Foundation and PTA will be provided with a budget
presentation.
2010-2011 Draft School Budget
Communication Plan
3.
The Budget Newsletter will be mailed at two distinct times to
generate community input, once prior to the Board’s adoption
of the budget, and once prior to the legally required budget
hearing.
4.
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]
2010-2011 Draft School Budget
Communication Plan
5.
Budget information will be posted to the District’s
website throughout the budget development process
beginning February 11.
6.
In addition to the community wide invitation to attend
the budget workshops, key neighborhood community
members will be invited to attend budget workshops.
2010-2011 Draft School Budget
Communication Plan
7.
Reminder to Vote telephone chains will be
employed to encourage community members
to vote on May 18, 2010.
8.
The K12 alerts system will be used periodically
to remind all who have registered to attend the
budget workshops.
2010-2011 Draft School Budget
Budget Development Process

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 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.
2010-2011 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 18,
2010)

Three-Part Budget: Districts are required to prepare a threepart budget containing administrative, program, and capital
components.
2010-2011 Annual Election and
Budget Vote/Annual Meeting

May 18, 2010: 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
2010-2011 Draft School Budget
Drivers
1.
2.
3.
4.
5.
6.
7.
8.
9.
Gap Elimination Adjustment (2011-12)
Change in District Assessed Valuation
Payment Tax Certiorari Refunds – Unknown at this time - May
Need to Add $150,000 to Budget for Refunds, or divide
1,000,000 for Tax Certiorari Between New Debt and Reserve
Second Implementation of Debt Payments for Reconstruction
Bond
Health Insurance Rate Increase
Teacher Retirement System Rate Increase
Negotiations With PHTA
Maintenance of District Personnel
Payroll Taxes (Social Security Expense)
2010-2011 Draft School Budget
Drivers
10.
11.
12.
13.
Purchase of Replacement Buses
Impact of Reconstruction Project
10. Custodial Overtime
11. Science Supplies/Materials - Glassware
12. Pool Supplies – Umbrellas, Chairs
13. Library Materials/Supplies
District Enrollment
Budgetary Cuts 2009-10 – Restoration/Impact on 20102011 Budget
10.
11.
12.
ELO Programs
Equipment
Supplies and Materials
2010-2011 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
2010-2011 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
Tax Certiorari and Assessment
Changes

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.
2010-2011 Draft School Budget
Assessed Valuation
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
Change 09-10/10-11
Subject to Change
Mt. Pleasant
16,715,484
16,631,073
16,248,572
15,870,156
15,761,315
14,833,000
14,467,010
20,162,130
5,564,168
Greenburg
41,933,416
41,723,576
40,879,798
40,827,504
40,045,433
34,050,932
32,902,951
32,941,976
39,025
POCANTICO HILLS CENTRAL SCHOOL DISTRICT
Subject to Change
Year
Equalization
Mt.
Equalization
Rate
Pleasant
Rate
Greenburgh
2010-2011
1.31
20,162,630
2.95
32,941,976
2009-2010
1.40
14,057,960
2.96
32,197,524
2008-2009
1.40
14,833,000
2.88
34,050,932
2007-2008
1.40
15,761,315
3.05
40,045,433
2006-2007
1.54
15,870,156
3.37
40,827,504
2005-2006
1.71
16,248,572
3.64
40,879,798
2004-2005
1.87
16,631,073
4.18
41,723,576
2003-2004
2.07
16,715,484
4.52
41,993,416
2002-2003
2.54
16,674,032
5.65
42,679,841
2001-2002
2.86
17,682,644
6.20
43,564,408
2000-2001
3.07
17,551,176
6.63
43,643,414
1999-2000
3.46
17,698,194
7.46
44,178,676
1998-1999
3.67
17,722,978
8.49
44,636,272
1997-1998
3.69
17,686,637
8.59
45,112,801
1996-1997
3.75
17,821,824
9.20
47,202,489
1995-1996
3.87
18,640,530
9.46
50,049,033
2010-2011 Draft School Budget
Assessed Valuation
Mt Pleasant
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
2005-2006
2006-2007
2007-2008
2008-2009
2009-2010
2010-2011
2010-2011 Draft School Budget
Assessed Valuation
Greenburgh
45,000,000
40,000,000
35,000,000
30,000,000
25,000,000
20,000,000
15,000,000
10,000,000
5,000,000
2005-2006
2006-2007
2007-2008
2008-2009
2009-2010
2010-2011
2010-2011 Draft School Budget
Projected Contingency Tax Rate Increase:


Greenburgh
Mt. Pleasant
-10.31%
-4.47%
Projected Approved Tax Rate Increase:


Greenburgh
Mt. Pleasant
-5.30%
.87%
2010-2011 Draft School Budget
Important Facts
Tax Levy % Increase
00-01
6.07%
01-02
5.38%
02-03
9.04%
03-04
14.14%
04-05
6.46%
05-06
10.38%
06-07
11.19%
07-08
3.15%
08-09
5.86%
09-10
1.00%
10-11
16.86%
Adj.
6.74%
Budget Increase
6.20%
4.55%
8.19%
8.14%
6.28%
9.54%
9.03%
5.95%
5.07%
3.69%
12.95%
3.58%
2010-2011 Draft School Budget
Adjusted Budget to Budget Increase
Budget to Budget Increase
2010-11 Proposed Budget
New Construction Debt
Tax Certiorari Reserve
Incarcerated Youth
Adjusted Budget
2009-10 Budget
Adj. Budget to Budget Increase
12.95%
$26,585,526
( 835,588)
(1,000,000)
( 368,408)
$24,381,530
$23,537,759
3.58%
2010-2011 Draft School Budget
Adjusted Tax Levy Increase
Tax Levy Increase
Allocation for Tax Cert. Reserve
16.86%
5.51%
Impact of New Debt Payment
4.61%
Adj. Tax Levy Increase
6.74%
2010-2011 Draft School Budget
Projected Tax Rate Increase (Decrease)
Projected Tax Rate Increase:
Greenburgh:
Mt. Pleasant:
-5.30%
.87%
The Increase in Assessed Valuation has a
Significant Impact on the Tax Rate Increase.
Tax Rate Impact 2010-2011 Draft Budget
Greenburgh
Assessed 2009-10
FMV Value
100,000
2,950
250,000
7,375
500,000 14,750
750,000 22,125
1,000,000 29,500
Note:
Taxes
842
2,106
4,212
6,317
8,423
2010-11
Annual
Taxes
798
1,994
3,988
5,983
7,977
Increase
(45)
(112)
(223)
(335)
(446)
Monthly
Increase
(4)
(9)
(19)
(28)
(37)
Equalization rate for 2010-2011 as of February 10,2010
Tax Rate Impact 2010-2011 Draft Budget
Mt. Pleasant
Assessed 2009-10
FMV Value
100,000
1,310
250,000 3,275
500,000 6,550
750,000 9,825
1,000,000 13,100
Note:
Taxes
791
1,977
3,954
5,931
7,908
2010-11
Annual
Taxes
798
1,994
3,988
5,983
7,977
Increase
7
17
34
51
68
Monthly
Increase
1
1
3
4
6
Equalization rate for 2010-2011 as of February 10,2010
2009-2010 Draft School Budget
Where Your Dollar Goes
$26,585,526
Software
0.04%
Debt
8.26%
Interfund
0.39%
Salaries
30.46%
Inc. Youth
11.30%
BOCES
5.26%
Textbooks
0.14%
Tuition
20.90%
Utilities
1.50%
Benefits
11.74%
Equipment
0.17%
Contractual Supplies
1.49%
8.69%
Where Every Revenue Dollar Comes From
$26,585,526
STATE AID
14.9%
FUND
BALANCE
3.5%
PROPERTY
TAXES
77.1%
OTHER
3.2%
2009-2010 Draft School Budget
District Personnel
Adj. 2009-10
Administrators
Clerical
Custodial
Teachers
Teacher Asst.
Teacher Aides
After School
Monitors
Total
3.00
8.00
11.00
41.80
7.45
5.00
3.00
5.00
84.25
2010-11 Change
3.00
8.00
11.00
41.80
8.45
5.00
3.00
5.00
85.25
-0-0-0-01.00
-0-0-01.00
2010-2011 Draft School Budget
Educational Initiatives








Tri States Accreditation
Bookmobile
Professional Development
Fund the E.L.O. Program
Initiate a New Installment Purchase Agreement
Implement a Video Conference Program
Replace Vacant Elementary Position With New
Middle School Academic Intervention Services
Teacher
Add a New Teaching Assistant to Support the 5th
and 6th grade students
2010-2011 Draft School Budget
Increases/(Decreases)













Salaries
Equipment
Contractual
Utilities
Supplies
Tuition
Textbooks
Incarcerated Youth
BOCES
Benefits
Debt Service
Software
Total
$
$
$
$
$
$
$
$
$
$
$
$
$
515,914
25,124
1,122,255)
(68,762)
47,613
(97,203)
4,323
368,408
(48,075)
363,043
804,965
162
3,047,768
2010-2011 Draft School Budget

Uniform System of Accounts


Function
Object
2010-2011 Draft School Budget
2009-10
2009-10
1000-General Support $ 2,486,718 $ 3,707,582 Page #14
2000-Instruction
$14,999,773 $15,573,728 Page #19
5000-Transportation $ 1,301,918 $ 1,307,711 Page #20
7000-Community Svc. $
504,429 $ 573,422 Page #21
9000-Undistributed
$ 4,244,919 $ 5,423,085 Page #24
Total Budget
$23,537,757 $26,585,526
2010-2011 Draft School Budget
 GENERAL
SUPPORT
2009-2010
2010-2011
1010-Board of Education $ 12,108 $
1040 -District Clerk
$ 8,600 $
1060-District Meeting
$ 9,780 $
13,728 Page 7
8,600
6,072
Total Board of Education $ 30,488 $ 28,400
1240-Chief School Adm.
$ 252,043
$ 319,672 Page 8
2010-2011 Draft School Budget

GENERAL SUPPORT
2009-2010 2010-2011
1310-Business Admin. $ 329,311 $ 374,472 Page 9
1320-Auditing
$ 55,000
$ 59,900 Page 10
1325-Treasurer
$ 28,567
$ 29,842
Total Finance
$413,378
$464,214
1420-Legal
1480-Public Info.
$ 276,871
$ 48,977
$283,061 Page 11
$ 49,103
2010-2011 Draft School Budget

CENTRAL SERVICES
1620/21-Oper./Maint.
1670-Central Print
2009-2010
$ 1,238,058
$
46,262
2010-2011
$1,281,501 Page 12
$
45,424 Page 13
Total Central Services
$1,284,320
$1,326,924
SPECIAL ITEMS
1910-Insurance
1920-School Assn. Dues
1930-Judgements & Claims
1950-Assessment
1964-Refund of Tax
$
$
$
$
$
$ 61,359 Page 14
$ 14,585
$1,000,000
$
45,178
$ 38,249 Page 14

47,254
12,454
-036,543
36,233
2010-2011 Draft School Budget

SPECIAL ITEMS
2009-2010
1980 - Met. Commuter Tax $ -0-
2010-2011
$
29,816 Page 14
1981-Admin BOCES
$
$
Total Special Items
$ 180,642
$1,236,208
Total General Support
$ 2,486,718
$3,707,582
48,159
47,020
2010-2011 Draft School Budget

INSTRUCTION
2009-2010 2010-2011
2020-Instruct. Supv. $ 128,559
$ 75,710 Page 15
2070-Inser. Training $ 47,702
$ 41,990
2110-Teaching
$9,232,790
$9,820,296
Supv & Instruct.
$9,409,051
$9,937,995
2010-2011 Draft School Budget

INSTRUCTION
2009-2010 2010-2011
2250-Stud.with Disab. $4,218,434 $4,314,243 Page 16
2270-Academic Inter. $ 169,904 $ 125,462
Total Special Schools $4,388,337 $4,439,704
2010-2011 Draft School Budget

INSTRUCTION
2009-2010
2610-School Library
$124,470
2630-Computer Instr. $ 668,107
2010-2011
$133,032 Page 17
$640,779
Total Library & CAI
$773,811
$792,576
2010-2011 Draft School Budget

INSTRUCTION
2810-Guidance
2815-Health
2820-Psychology
2009-2010
$132,910
$115,535
$114,559
Total Pupil Personnel $363,004
2010-2011
$139,780 Page 18
$119,815
$113,525
$373,119
2010-2011 Draft School Budget

INSTRUCTION
2855-Interscholastic
2009-2010 2010-2011
$
46,805 $
49,097 Page 19
Total Instruction
$14,999,774 $15,573,728
2010-2011 Draft School Budget

TRANSPORTATION
2009-2010
5510-District Oper.
$ 765,910
5540-Private Carrier $ 536,009
2010-2011
$ 823,685 Page 20
$ 484,026
Total Transportation
$1,307,711
$ 1,301,918
2010-2011 Draft School Budget

Community Service
2009-2010
7140-Community Rec. $ 146,306
7141-Day Camp
$ 292,527
7142-Afterschool
$ 65,597
2010-2011
$ 156,444
$ 311,808
$ 105,170
Total Community Svce. $ 504,429
$
573,422
Page 21
2010-2011 Draft School Budget
Undistributed – Employee Benefits
2009-2010
9000-Empl. Benefits $ 2,759,371
2010-2011
$3,122,572 Page 22
Debt Service
9700-Debt Service
$2,195,513 Page 23


$ 1,390,548
INTERFUND TRANSFERS
9900-Interfund Tranf. $
95,000
$ 105,000 Page 24
Total Budget
$26,585,526

$23,537,759
2010-2011 Draft School Budget

BUDGET AMOUNT
$
100,000

$

IMPACT ON TAX RATE
.45%
225,000
1.00%
1.12%

$
250,000

$
500,000
2.24%

$
750,000
3.36%

$ 1,000,000
4.47%
Note: Impact based on change in Greenburgh tax rate
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.
2010-2011 Contingent Budget
Calculation
2009-10 Budget
Debt Service
Adj. Base Budget
120% of CPI or 4%
2010-11 Contingent Budget
Debt Service
Expense due to enrollment
2010-2011 Draft Budget
Required Budget Cuts
For Illustration purposes only.
$23,537,759
( 1,390,548)
$22,147,211
0%
$22,147,211
2,195,513
726,168
$25,068,891
$26,585,526
$ 1,516,635
BUDGETARY OVERVIEW OF
2010-2011 DRAFT BUDGET