2010-2011 draft school budget february 22, 2010 board of education meeting pocantico hills central...

2010-2011 Draft School Budget

February 22, 2010Board of Education Meeting

POCANTICO HILLS CENTRAL SCHOOL DISTRICT

2010-2011 Draft School BudgetDevelopment Timeline

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

August 5/6 Board Discussion of Budget Drivers

2010-2011 Draft School BudgetDevelopment Timeline

March 8, Board of Education Meeting/Review of Preliminary Budget


March 2 PTA Budget Presentation

February 22, Board of Education Meeting/Review of Preliminary Budget


Development Timeline

April 10, Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget

Week of April 1, Budget Newsletter Mailed to Residents


April 12, Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget


Budget Development Timeline

May 18, 2010-2011 Budget Vote

May 10, Board Meeting-Public Hearing Presentation Only

May 12 School Budget Notice Mailed to Residents

May 5 , Budget Newsletter Mailed to Residents

April 19, Last Day to File Petitions for Board Election and Propositions

TBD PTA Budget Presentation

May 11, PTA Meet the Candidates Night


Communication Plan1. 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.


Communication Plan3. 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]


Communication Plan5. 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.


Communication Plan7. 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.


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.


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 three-part 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. Gap Elimination Adjustment (2011-12)2. Change in District Assessed Valuation3. 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

4. Second Implementation of Debt Payments for Reconstruction Bond

5. Health Insurance Rate Increase6. Teacher Retirement System Rate Increase7. Negotiations With PHTA8. Maintenance of District Personnel9. Payroll Taxes (Social Security Expense)

2010-2011 Draft School Budget Drivers

10. Purchase of Replacement Buses11. Impact of Reconstruction Project

10. Custodial Overtime11. Science Supplies/Materials - Glassware12. Pool Supplies – Umbrellas, Chairs13. Library Materials/Supplies

12. District Enrollment13. Budgetary Cuts 2009-10 – Restoration/Impact on

2010-2011 Budget10. ELO Programs11. Equipment12. 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.


Assessed ValuationMt. Pleasant

Greenburg2003-04 16,715,484 41,933,4162004-05 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 20,162,130 32,941,976

Change 09-10/10-11 5,564,168 39,025Subject to Change

POCANTICO HILLS CENTRAL SCHOOL DISTRICTSubject to Change

Equalization Mt. Equalization

Year 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


Assessed Valuation

Mt Pleasant

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011


Assessed Valuation

Greenburgh

-

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000

35,000,000

40,000,000

45,000,000

2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011


Projected Contingency Tax Rate Increase: Greenburgh -10.31% Mt. Pleasant -4.47%

Projected Approved Tax Rate Increase:

Greenburgh -5.30% Mt. Pleasant .87%


Important FactsTax Levy % Increase 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 16.86% 12.95%Adj. 6.74% 3.58%

2010-2011 Draft School Budget Adjusted Budget to Budget Increase

Budget to Budget Increase 12.95%2010-11 Proposed Budget $26,585,526New Construction Debt

( 835,588)Tax Certiorari Reserve (1,000,000)Incarcerated Youth ( 368,408)Adjusted Budget $24,381,5302009-10 Budget $23,537,759

Adj. Budget to Budget Increase 3.58%

2010-2011 Draft School Budget Adjusted Tax Levy Increase

Tax Levy Increase 16.86%

Allocation for Tax Cert. Reserve 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: -5.30%Mt. Pleasant: .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 2010-11 Annual Monthly

FMV Value Taxes Taxes Increase Increase 100,000 2,950 842 798 (45) (4) 250,000 7,375 2,106 1,994 (112) (9) 500,000 14,750 4,212 3,988 (223) (19) 750,000 22,125 6,317 5,983 (335) (28)1,000,000 29,500 8,423 7,977 (446) (37)

Note: Equalization rate for 2010-2011 as of February 10,2010

Tax Rate Impact 2010-2011 Draft Budget

Mt. Pleasant

Assessed 2009-10 2010-11 Annual Monthly

FMV Value Taxes Taxes Increase Increase

100,000 1,310 791 798 7 1 250,000 3,275 1,977 1,994 17 1 500,000 6,550 3,954 3,988 34 3 750,000 9,825 5,931 5,983 51 41,000,000 13,100 7,908 7,977 68 6

Note: Equalization rate for 2010-2011 as of February 10,2010

2009-2010 Draft School BudgetWhere Your Dollar Goes

$26,585,526

Debt8.26% Interfund

0.39%

Benefits11.74%

Equipment0.17%

Supplies1.49%

Contractual8.69%

Utilities1.50%

Textbooks0.14%

BOCES5.26%

Inc. Youth11.30%

Software0.04%

Salaries30.46%

Tuition20.90%

Where Every Revenue Dollar Comes From $26,585,526

PROPERTY TAXES77.1%

OTHER3.2%

FUND BALANCE

3.5%

STATE AID14.9%


District Personnel Adj. 2009-10 2010-11 Change

Administrators 3.00 3.00 -0-Clerical 8.00 8.00 -0-Custodial 11.00 11.00 -0-Teachers 41.80 41.80 -0-Teacher Asst. 7.45 8.45 1.00Teacher Aides 5.00 5.00 -0-After School 3.00 3.00 -0-Monitors 5.00 5.00 -0-Total 84.25 85.25 1.00

2010-2011 Draft School BudgetEducational 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


Increases/(Decreases) Salaries $ 515,914 Equipment $ 25,124 Contractual $ 1,122,255) Utilities $ (68,762) Supplies $ 47,613 Tuition $ (97,203) Textbooks $ 4,323 Incarcerated Youth $ 368,408 BOCES $ (48,075) Benefits $ 363,043 Debt Service $ 804,965 Software $ 162 Total $ 3,047,768

2010-2011 Draft School Budget Uniform System of Accounts

Function Object

2010-2011 Draft School Budget 2009-10 2009-101000-General Support $ 2,486,718 $ 3,707,582 Page #142000-Instruction $14,999,773 $15,573,728 Page #195000-Transportation $ 1,301,918 $ 1,307,711 Page #207000-Community Svc. $ 504,429 $ 573,422 Page #21 9000-Undistributed $ 4,244,919 $ 5,423,085 Page #24Total Budget $23,537,757 $26,585,526


GENERAL SUPPORT 2009-2010 2010-2011

1010-Board of Education $ 12,108 $ 13,728 Page 71040 -District Clerk $ 8,600 $ 8,6001060-District Meeting $ 9,780 $ 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 91320-Auditing $ 55,000 $ 59,900 Page 101325-Treasurer $ 28,567 $ 29,842

Total Finance $413,378 $464,214

1420-Legal $ 276,871 $283,061 Page 111480-Public Info. $ 48,977 $ 49,103


CENTRAL SERVICES 2009-2010 2010-2011 1620/21-Oper./Maint. $ 1,238,058 $1,281,501 Page 121670-Central Print $ 46,262 $ 45,424 Page 13

Total Central Services $1,284,320 $1,326,924

SPECIAL ITEMS1910-Insurance $ 47,254 $ 61,359 Page 141920-School Assn. Dues $ 12,454 $ 14,5851930-Judgements & Claims $ -0- $1,000,0001950-Assessment $ 36,543 $ 45,1781964-Refund of Tax $ 36,233 $ 38,249 Page 14


SPECIAL ITEMS 2009-2010 2010-2011

1980 - Met. Commuter Tax $ -0- $ 29,816 Page 14

1981-Admin BOCES $ 48,159 $ 47,020 Total Special Items $ 180,642 $1,236,208

Total General Support $ 2,486,718 $3,707,582


INSTRUCTION 2009-2010 2010-20112020-Instruct. Supv. $ 128,559 $ 75,710 Page 152070-Inser. Training $ 47,702 $ 41,9902110-Teaching $9,232,790 $9,820,296

Supv & Instruct. $9,409,051 $9,937,995


INSTRUCTION 2009-2010 2010-20112250-Stud.with Disab. $4,218,434 $4,314,243 Page 162270-Academic Inter. $ 169,904 $ 125,462

Total Special Schools $4,388,337 $4,439,704


INSTRUCTION 2009-2010 2010-20112610-School Library $124,470 $133,032 Page 172630-Computer Instr. $ 668,107 $640,779

Total Library & CAI $792,576 $773,811


INSTRUCTION 2009-2010 2010-2011

2810-Guidance $132,910 $139,780 Page 182815-Health $115,535 $119,8152820-Psychology $114,559 $113,525

Total Pupil Personnel $363,004 $373,119


INSTRUCTION 2009-2010 2010-2011 2855-Interscholastic $ 46,805 $ 49,097 Page 19

Total Instruction $14,999,774 $15,573,728


TRANSPORTATION 2009-2010 2010-20115510-District Oper. $ 765,910 $ 823,685 Page 205540-Private Carrier $ 536,009 $ 484,026 Total Transportation $ 1,301,918 $1,307,711


Community Service 2009-2010 2010-2011

7140-Community Rec. $ 146,306 $ 156,444 Page 217141-Day Camp $ 292,527 $ 311,8087142-Afterschool $ 65,597 $ 105,170

Total Community Svce. $ 504,429 $ 573,422


Undistributed – Employee Benefits 2009-2010 2010-20119000-Empl. Benefits $ 2,759,371 $3,122,572 Page 22

Debt Service9700-Debt Service $ 1,390,548 $2,195,513 Page 23

INTERFUND TRANSFERS9900-Interfund Tranf. $ 95,000 $ 105,000 Page 24

Total Budget $23,537,759 $26,585,526


BUDGET AMOUNT IMPACT ON TAX RATE $ 100,000 .45%

$ 225,000 1.00%

$ 250,000 1.12%

$ 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 BudgetCalculation

2009-10 Budget $23,537,759Debt Service ( 1,390,548)Adj. Base Budget $22,147,211120% of CPI or 4% 0%2010-11 Contingent Budget $22,147,211Debt Service 2,195,513Expense due to enrollment

726,168$25,068,891

2010-2011 Draft Budget $26,585,526Required Budget Cuts $ 1,516,635

For Illustration purposes only.

BUDGETARY OVERVIEW OF 2010-2011 DRAFT BUDGET

2010-2011 draft school budget february 22, 2010 board of education meeting pocantico hills central...

Documents

budget availability

budget votemay

budget worksheets

budget developmentdecember

budget document

entire budget

school budget notice

identified budget workshops