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Lansing Central School DistrictBudget UpdateMarch 28, 2011
Dr. Stephen L. Grimm, Superintendent Ms. Mary June King, Business Administrator
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Reductions in Workforce
School Year
Reduction Area Number of Positions
2008-2009 Administrator 1
2008-2009 Technology Integration 1
2008-2009 Teachers &Teaching Assistants 9.2
2008-2009 Support Staff 7
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Reductions in Workforce
School Year
Reduction Area Number of Positions
2009-2010 Teachers &Teaching Assistants 0.6
2009-2010 Support Staff 1
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Reductions in Workforce
School Year
Reduction Area Number of Positions
2010-2011 Administrator 1
2010-2011 Teachers &Teaching Assistants 7.6
2010-2011 Support Staff 9
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Reductions in Workforce
School Year
Reduction Area Number of Positions
2011-2012 Teachers &Teaching Assistants 4.4
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Total Reductions in WorkforceSchool Year
Reduction Area Number of Positions
2008-2011 Administrator 2
2008-2011 Technology Integration 1
2008-2011 Teachers &Teaching Assistants 21.8
2008-2011 Support Staff 19.2
Total All Staff 44.06
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Reductions Summary
2008-2012 Positions 44.0 FTE2008-2012 Approximate
Total Personnel-Related Budget Reductions Financial Total
$2,500,000
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BUDGET TRENDS: Instructional ‘stuff’
2008-2009 2009-2010 2010-2011 2011-2012
EQUIPMENT 29,500 26,550 26,100 23,700
CONTRACTUAL 297,747 282,074 232,437 199,733
M & S 297,147 270,690 142,238 142,240
TOTALS 624,397 579,314 400,775 365,673
% change from previous year - 7.22 % - 30.82 % - 8.76 %
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TAX LEVY, RATE AND BUDGET HISTORY
• Tax-related calculation for 2008-2009 uses AES as PILOT.
2008-2009 2009-2010 % CHG 2010-2011 % CHG
AVG % CHG
BUDGET 22,838,912 23,944,315 4.8 % 24,377,907 1.8 % 3.4 %
COMB. LEVY 15,175,929 15,785,633 4.0 % 16,028,471 1.5 % 2.8 %
TAX RATE 17.76 17.60 - 0.01 % 18.48 4.9 % 2.0 %
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TAX HISTORY CONSIDERATIONS
2008-2009 2009-2010 2010-2011
PROJECTED TAX RATE $17.96 $17.76 $18.64
ACTUAL TAX RATE $17.76 $17.60 $18.48
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ROLLOVER v. PROJECTED2011-2012
ROLLOVER PROJECTED DIFFERENCE
GENERAL SUPPORT $ 3,058,547 $ 3,005,547 $ - 53,000
INSTRUCTION $ 12,839,185 $ 12,434,185 $ - 405,000
PUPIL TRANSPORTATION $ 1,056,960 $ 996,960 $ - 60,000
UNDISTRIBUTED EXPENDITURES $ 8,838,810 $ 8,838,810 $ 0
TOTALS $ 25,793,502 $ 25,275,502 $ - 518,000
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BUDGET CUTS BUILT IN2011-2012
BUDGET CODE ITEM DECREASE IN $$ CAVEATS
1310-490 School Lunch Super 53,000 Offset revenue
2110-120/130/150 Teach Regular Sal 210,000 Grade 1/Science
2110-160 Teach Regular Sal 20,000 TA
2250-150 SPED Instruct Sal 55,000 1 FTE
2250-490 SPED BOCES 110,000 Decreased RFS
2340-490 Inc Youth/BOCES 10,000 Decreased costs
5510-160 Transportation Sal 60,000 Adj. for current exp
TOTALS $ 518,000
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BUS PURCHASE PROPOSAL, 11/12(No New Taxes)
• Proposal: Replace two 2001, 66-seat vehicles• Cost new est. $110,000 each• No debt service budget impact:
– $55,000 payment ‘falling off’. – New purchase budgeted payment is < $55,000/year.
PURCHASE 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014
FYE 2006 54,830 57,530 0 0 0
FYE 2007 101,025 97,380 93,690 0 0
FYE 2009 93,378 92,663 95,325 97,850 0
FYE 2010 55,528 60,446 59,140 57,820 61,500
FYE 2011 (proposed) 0 0 55,000 58,200 56,200
TOTALS 304,761 308,019 303,155 213,870 117,700
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BUDGET STATE AREA TOTALS, 11/12
UNDISTRIBUTED EXPENDITURES2010-2011 2011-2012 % CHANGE
Employee Benefits $ 5,785,403 $ 6,535,412 12.96 %Debt Services $ 2,151,125 $ 2,303,398 7.08 %
Debt Service is offset by matching revenues (state aid)
2010-2011 2011-2012 % CHANGE IN 11/12, AS % OF BUDGET
General Support $ 2,909,334 $ 3,005,547 3.31 % 11.89 %
Instruction $ 12,494,428 $ 12,434,185 - 0.48 % 49.19 %
Pupil Transportation $ 1,037,616 $ 996,960 - 3.92 % 3.94 %
Undistributed Expenditures $ 7,936,529 $ 8,838,810 11.37 % 34.97 %
TOTAL: $ 24,377,907 $ 25,275,503 3.68 %
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BUDGET, 11/12(another, but familiar, perspective)
2010-2011 2011-2012 % CHANGE IN 11/12, AS % OF BUDGET
SALARIES $ 10,869,287 $ 10,673,464 - 1.8 % 42.23 %
NON-SALARIES $ 2,318,596 $ 2,424,469 4.57 % 9.59 %
BOCES $ 3,253,495 $ 3,338,759 2.62 % 13.21 %
BENEFITS $ 5,785,403 $ 6,535,412 12.96 % 25.86 %
DEBT SERVICE $ 2,151,125 $ 2,303,398 7.08 % 9.11 %
TOTALS $ 24,377,907 $ 25,275,503 3.68 %
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COMPARATIVE BREAK-DOWN:Budget
GEN SUP12%
INSTR49%
TRAN4%
UNDIS EXP35%
2011-12
GEN SUP12%
INSTR52%TRAN
4%
UNDIS EXP32%
2010-11
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COMPARATIVE BREAK-DOWNBudget
SAL45%
NON-SAL10%
BOCE13%
BENE24%
DEBT8%
2010-11
SAL42%
NON-SAL10%
BOCE12%
BENE26%
DEBT9%
2011-12
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BUDGET INCREASE SPECIFICS2011-2012
• Total proposed budget increase = $ 897,596• ERS/TRS increase = - 306,764
(with cuts)
• Debt Service increase = - 207,344(with matching revenue)
• Remaining budget increase = $ 383,488
$ 383,488 = 1.57%Budget increase for all other costs of doing the
business of providing education
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REVENUE PROJECTIONS2011-2012
(with no levy increase, except = f(increased value))
2010-2011(actual) 2011-2012 % CHANGE IN 11/12, AS %
OF BUDGET
STATE AID $ 6,412,246 $ 6,300,311 - 1.75 % 24.93 %
FEDERAL AID $ 455,847 $ 30,000 - 93.42 % 0.12 %
MISCELLANEOUS $ 2,173,329 $ 2,616,721 20.40 % 10.35 %
PILOT $ 2,677,315 $ 2,301,282 - 14.05 % 9.10 %
TAXES $13,351,156 $13,727,189 2.82 % 54.31 %
TOTALS $25,069,893 $25,275,503 0.82 %
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REVENUE TRENDS• Tax-related calculation for 2008-2009 uses AES as PILOT. • Calculations for 2011-12 assume levy increase of 2.5%.
2008-2009 2009-2010 % CHG 2010-2011 %
CHG 2011-2012 % CHG
STATE AID 7,176,026 6,383,245 -11.1 6,412,246 0.5 6,300,311 -1.8
FEDERAL AID 17,727 1,051,482 5931 455,847 -56.7 30,000 -93.2
MISCELLANEOUS 2,705,802 784,800 -71.0 513,792 -34.5 449,446 -12.5
APPROPRIATED 0 368,000 1,371,000 372.6 2,016,563 47.1
PILOTS 2,803,784 3,014,745 7.5 2,677,315 -11.2 2,358,814 -11.9
TAXES 12,372,145 12,770,888 3.2 13,351,156 4.5 14,070,368 5.4
25,075,484 24,373,160 24,781,356 24,925,502
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FUND BALANCE ANALYSIS(expenses)
• General Support: Central Services • Instructional: Teaching Regular School, Special
Education (08/09 and 10/11)• Transportation: Salaries (def in 09/10), Gas & Diesel• Undistr. Expend: DS (08/09), EB (09/10), wash (10/11)
2008-2009 2009-2010 2010-2011 (est)
GENERAL SUPPORT $ 335,939 $ 260,760 $ 35,357
INSTRUCTION $ 508,860 $ 193,314 $ 334,824
TRANSPORTATION $ 202,622 $ 35,808 $ 85,449
UNDISTR. EXPEND $ (121,643) $ 604,173 $ 23,079
TOTALS $ 925,778 $ 1,094,055 $ 478,708
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FUND BALANCE ANALYSIS(revenue)
• 08/09: Misc $ reflects reclass of liabilities, < taxes reflects BOE decrease of levy in Aug.
• 09/10: State/Fed aid reflects ARRA/ESF, PILOT/Tax reflects TC assessment documentation
• 10/11: state/Fed aid reflects ARRA/ESF, Misc reflects BOCES refund,
2008-2009 2009-2010 2010-2011 (est)
STATE AID $ (6,089) $ (286,033) $ (177,758)
FEDERAL AID $ (66,646) $ 972,117 $ 425,847
MISCELLANEOUS $ 2,112,442 $ 609,926 $ 319,665
PILOT $ 31,864 $ (2,979,755) $ 119,163
TAXES $ (1,079,922) $ 2,482,268 $ (18,751)
TOTALS $ 991,649 $ 798,523 $ 668,166
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FUND BALANCE ANALYSIS
2008-2009 2009-2010 2010-2011 (est)
REVENUES $ 991,649 $ 798,523 $ 668,166
EXPENSES $ 925,778 $ 1,094,055 $ 478,708
FUND BALANCE $ 1,917,427 $ 1,892,578 $ 1,146,874
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THE AES STORY• At the current tax rate (18.48), every $5 million decrease in AES is a
‘loss’ of $92,400 in tax levy for the District.• To maintain the tax levy, the tax rate must increase to make up for
the decrease in AES value. • Projection assumes: 1% taxable value increase, 0% levy increase.• Lansing budget is similar to similar-sized schools.
Combined Levy
% chg levy Tax Rate Tax Rate
Chg
Chg for 100000 home
Proposed Combined
Levy
16,028,471 0.00% $18.742 1.42% $ 26 $16,028,471
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IMPACT OF AES2010-2011
2011-2012
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CONTINGENCY BUDGET
CONTINGENCY BUDGET
PROPOSED BUDGET
REQUIRED CUTS
2011-2012 $ 24,954,054 $ 25,275,503 $ 321,449
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Multi-Year Financial Projections
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2011 - 2012 2012-2013 2013-2014
Budget w/out Cuts 25,275,503 26,539,278 27,078,742 Revenue 23,123,824 23,588,650 24,338,650
Budget Gap 2,151,679 2,950,628 2,740,092 Additional Tax Levy 464,826 0 0
Appropriated FB 882,809 961,703 996,915Reserves 804,044 500,000 250,000
Remaining Gap ($0) ($1,488,925) ($1,493,177)
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Reduction Scenarios
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Athletics - Non- Varsity 100,000 Buildings and Grounds cut 1.0 FTE
36,000
Co-curricular 75,000 Elementary School (from 17 to 20 - Grades K-1 from 20 to 25 - Grades 2-4) 4 Teachers 240,000 Encore/Electives 60,000 Enrichment (1.5) 90,000 High School (from 22 to 27) 4 Teachers 240,000 Library Clerk 1.0 - share ms and hs
13,000
Library Media Specialist 60,000 Microcomputer Specialist 1.0 FTE
60,000
Middle School (from 20 to 25) 4 Teachers 240,000
Nursing 40,000 SPED Teacher 1.0 FTE District Wide 50,000 Teacher Leadership Stipends/Positions 40,000
Teaching Assts (13) 520,000
Transportation 100,000
Staff 100,000
Other 100,000
Bad and Ugly Total 2,164,000
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Key Questions
• Can we expect outstanding academic achievement results in the future?
• What quality of education are we responsible to deliver to this generation of children in Lansing?
• What quality of education are we willing to support in Lansing?
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Key Questions• What is an appropriate class size at
each of the schools?• How much transportation should the
district provide?• Should we support a comprehensive
educational and social experience in our schools?
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Key Questions
• Should we consider partnering with other entities to provide extracurricular and encore opportunities? If so, which ones?
• Are we willing to sacrifice the general conditions of our buildings and grounds? If so, by how much?
• Are we willing to accept that no matter what solutions we implement, all stakeholders will not be satisfied?
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Summary
• Stay collaborative and come together as a community to solve this problem.
• Minimize the reduction in opportunity for children; takes time and teamwork.
• Understand the consequences of further reductions before making decisions to do so
• Answer the Key Questions
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REVENUES w/ $2,415,795 APPROP and 0% LEVY
Proposed Budget
Budget to Budget Change
Proposed CombinedTax Levy
% Chg CombinedTax Levy
TaxRate
Tax Rate Chg
Chg for $100,000
Home
25,275,503 3.68% 16,028,471 0% 18.74 1.43% $ 26
REVENUES w/ $ 2,015,046 APPROP and 2.5 % COMBINED LEVY
Proposed Budget
Budget to Budget Change
Proposed CombinedTax Levy
% Chg CombinedTax Levy
TaxRate
Tax Rate Chg
Chg for $100,000
Home
25,275,503 3.68% 16,430,700 2.5% 19.21 3.96% $ 73
REVENUES w/ $ 1,950,926 APPROP and 2.9% Combined levy increase
Proposed Budget
Budget to Budget Change
Proposed CombinedTax Levy
% Chg CombinedTax Levy
TaxRate
Tax Rate Chg
Chg for $100,000
Home
25,275,503 3.68% 16,494,820 2.9% 19.29 4.37% $ 81
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Proposed Budget Summary
Approved 2010-2011 Budget $ 24,377,906
Proposed 2011-2012 Budget $ 25,275,503
Proposed 2011-2012 Increase $ 897,597
Proposed % Increase 3.68 %