Transcript Roselle Park School District

Roselle Park
School District
2012-2013 Budget Workshop
March 7, 2012
Budget Timelines
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November 29
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February 9
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BOE Meeting; Official ‘Public Hearing’ on budget
Thursday, March 22
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Budget Review with Executive County Superintendent of Schools
Tuesday, March 20
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Second public budget workshop, held at the High School
Wednesday, March 14
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Deadline to submit tentative budget to County Office
Wednesday, March 7
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BOE Meeting; adopted tentative budget
March 5
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State Aide Figures Released
February 28
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Governor’s State Budget Address
February 23
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First public budget workshop, held at Aldene School
February 21
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Finance Committee had second budget meeting
February 16
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Finance Committee had first budget meeting
Deadline for Executive County Superintendent to approve budget
Tuesday, March 27
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BOE Meeting; adopt final budget
Process changes due to move of the
election date from April to November
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On Thursday, February 2, the Board of Education and Town Council approved
resolutions to move the Board of Education election date from April to November
 The election for BOE candidates will now coincide with municipal, state, and
federal elections. BOE members will serve January-January instead AprilApril.
The Nov. vote will elect new BOE members, and approve spending above cap.
If the BOE budget request includes a tax levy increase of 2% or less (i.e. within
cap), then the budget will not be up for a public vote.
If the Board requests a property tax levy increase of more than 2%, the excess
amount over the 2% cap will be listed as a separate item on the ballot, and the
public will vote on this portion of the tax levy increase.
For example consider this scenario:
 The Board feels that a 2.5% increase in the property tax levy is in best interest
of our students.
 The first 2.0% of the increase is within cap, so this will not be on the ballot.
 The additional 0.5% increase (above cap) will be a question on the ballot.
 Note that if the additional request is voted down, the first 2% increase in the
tax levy will remain; this is not up for public vote and is not affected by a No
vote on the additional funds. For this example, it means only that the 0.5%
increase would be voted down.
Process changes due to move of the
election date from April to November
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The Board must still set a budget in March, as we will do this year (now).
The Board must submit this budget to the County Superintendent for approval.
If the County does not approve, the BOE must work to revise the budget.
If the County does approve, AND:
 The tax levy increase is 2% or less, then the approved budget takes effect
from July (the school fiscal year runs July through June).
IF
 The tax levy increase includes a request to exceed the 2% cap, then the new
fiscal year starting July must include spending at the 2% increase level, until
the November election. If the amount of increase over 2% is approved by
voters, then the higher budget takes effect after the election.
 If the amount of increase over 2% is not approved by voters, then an
alternative budget, with spending limited to a 2% increase, goes into effect.
The Board will still work with Administration to deliver a responsible spending
plan to meet our students needs in the most efficient means possible.
The Board will continue to be open and seek public input (like this meeting!),
even when we work within a tax levy increase of 2% or less (like this year!).
Estimated Revenue
as of February 28, 2012
Revenue from stable (predictable) sources
2012/13 estimate
as of 2/22
Description
2011/12 actual
Base Property Tax Levy (2010 and 2011 level)
$
17,505,170 $
17,505,170
Ongoing special levy from 2005 building referendum $
694,671 $
700,636
Unspent funds (surplus) over the 2% reserve cap,
$
71,739 $
403,721
returned to budget
Revenue from Summer Camp, above program cost
$
$
50,000
Borough payment - manage Signorello Youth Center $
100,000 $
72,000
Revenue from bank interest, sports tickets, etc.
$
33,017 $
33,017
State - Additional aid 11/12 awarded late (May 2011) $
$
281,808
US Education Jobs Fund (Obama 2010)
$
353,652 $
11,079
US Grants of all types and Medicaid Reimbursement $
843,937 $
858,471
subtotal $
19,602,186 $
19,915,902
Revenue from uncertain sources (wait and see)
Description
Increased Property Tax Levy (limited to 2% cap)
Tuition from students, all sources
State Special Education Aid of all types
State Equalization Aid + other State all types
subtotal
Total school budget
$
$
$
$
$
$
2011/12 actual
494,217
1,124,712
8,470,910
10,089,839
2012/13 estimate
as of 2/22
$
$
481,391
$
1,285,712
$
8,752,718
$
10,519,821
29,692,025 $
2012/13 estimate
as of 2/28
Why the changes from the February 16 presentation?
$
17,505,170
$
700,636
$
$
$
$
$
$
$
$
403,721
50,000
72,000 Borough reduced funding due to borough budget restrictions
33,017
We're carrying this extra 1% funding to 13/14 offset increases
11,079
858,471
19,634,094
Why the changes from the February 16 presentation?
2012/13 estimate
as of 2/28
$
$
434,891 Best estimates given enrollment numbers available today
$
1,338,549 State figures were available February 23, increased support
$
9,284,475 State figures were available February 23, increased support
$
11,057,915
30,435,723 $
30,692,009
• State aid was increased by $596k this year
→ We propose to carry as much funding as possible into 13/14 to try to avoid
the need to make cuts (or raise taxes) next year
How Do We Plan to Use the
Additional State Aid?
$ 31,365
8,829
46,500
-
11,000
-
281,808
-
60,000
-
50,000
66,092
20,000
20,000
-
__________
$ 595,594
State Facility Tuition Charge (new placement)
Additional Debt Service (new assessment)
Must plug hole created by loss of tuition revenue
(student no longer coming to Roselle Park)
Must plug hole created by loss of extraordinary aide
(student receiving less qualifying services)
Must plug hole created by deferring use of
additional 1% state aid (moved to 2013-14 budget)
Begin to fund Maintenance Reserve. Funds are
allowed to accumulate; can only be used for
maintenance-related items
Provide additional materials to district libraries
Purchase additional textbooks, K-12
Increase Contracted Maintenance Services (repairs)
Increased Special Education Related Services (OT,
PT, Billingual Evaluations, etc.)
Estimated Expenditures
as of February 28, 2012
Expenses by category
Estimated 12/13
Description
Actual 11/12
as of Feb. 22
Salaries
$
17,982,961 $
18,372,103
Health and dental insurance
$
5,263,488 $
5,476,717
1.5% health contribution
$
$
(246,664)
FICA, Med, PERS, Unemployment
$
998,774 $
930,000
Out of District Tuition
$
1,154,307 $
1,284,865
Utilities (Water, Elec., Gas)
$
719,500 $
711,100
Phone
$
78,800 $
83,800
Special Ed. (costs other than salaries) $
113,840 $
182,144
Related special services (OT, PT, etc.) $
121,800 $
168,500
Transportation
$
334,000 $
314,000
Contracted Services - Repairs
$
302,000 $
397,775
Insurance (liability, auto, etc.)
$
347,627 $
375,262
IDEA/NCLB Grants
$
818,496 $
831,636
Debt Service (referendum)
$
694,671 $
700,636
Lease Purchase
$
199,896 $
125,000
Legal Costs
$
85,000 $
85,000
Other (books, textbooks, rent, supplies,
$
463,865 $
643,849
retiree sick payout, etc.)
Maintenance Reserve
April election costs
$
13,000 $
Total Expenses
$
29,692,025 $
30,435,723
Tentative
Budget 12/13
$
18,372,103
$
5,476,717
$
(246,664)
$
930,000
$
1,284,865
$
711,100
$
83,800
$
182,144
$
188,500
$
314,000
$
417,775
$
375,262
$
831,636
$
700,636
$
125,000
$
85,000
$
$
$
$
Comments on changes since February 16 presentation
Best estimate given numbers available today
Best estimate given numbers available today
Budgeting more to keep up with maintenance (aging infrastructure)
Additional reading books for all school libraries, plus additional
spending on textbooks to keep replacing them on a 5 year cycle
60,000 Put some funding aside for future large repairs (roof, boilers, etc.)
30,692,009
800,135
Our approach, given the unpredictable State funding situation in recent years:
• Avoid additional recurring costs, as we don’t want to possibly turn around and cut next year
• Carry over some funding to 13/14, to help cushion inflationary increases next year
• Spend this year on items like books and repairs/reserves, to better position us for future years
What costs are
included in our
Contracted Services/Repair
category?
• Significant costs to keep the
buildings maintained
• We’ve budgeted too little for this
important category in recent
years
→ Budget level for 12/13 is
comparable to actual spend this
year; we need to keep district
facilities in good condition
General Maintenance Items
Pest Control
HVAC, Refrig. Maintenance/Service
Masonary Repairs
Floor Equipment Maintenance/Service
Plumbing Repairs/Maintenance
Vehicle Maintenance
Trash Removal
Cafeteria Equipment Repairs
Bus Maintenance
Fence Repairs
Alarm/Security Service/Maintenance
Electrical Service/Repairs
Fire Protection Services
Construction Services/Repairs
Elevator Maintenance
Glass/Window Repairs
Custodial Supplies
Maintenance Supplies
Subtotal
Special Maintenance Items
Repair to HS Dust Collector
Asbestos Removal
Mercury Removal in Labs
Repairs to Sprinkler System
Repair to Field Lining Machine
Roof Repairs
Subtotal
Actual 2011-2012
$
4,500
$
92,900
$
11,000
$
2,000
$
14,100
$
2,200
$
17,700
$
4,300
$
3,900
$
5,800
$
3,800
$
30,200
$
11,200
$
18,100
$
6,600
$
4,200
$
66,700
$
88,400
$
387,600
$
$
$
$
$
$
$
4,900
3,200
2,800
2,200
2,500
14,700
30,300
Total through 3/4/12 $
Estimated year end total $
417,900
447,900
QUESTIONS??
COMMENTS??
SUGGESTIONS??