2008-2009 Draft School Budget April 7, 2008 Board Of Education POCANTICO HILLS CENTRAL SCHOOL DISTRICT

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2008-2009 Draft School Budget

April 7, 2008 Board Of Education

POCANTICO HILLS CENTRAL SCHOOL DISTRICT

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Previous Presentations• April 9, 2008 - PTA• April 7, 2008 - BOE• April 2, 2008 - Foundation• March 25, 2008 -BOE• March 19, 2008 -PTA• March 10, 2008 -BOE• February 25. 2008 -BOE• January 22. 2008 -BOE

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2007-08 District GoalsFISCAL RESPONSIBILITY

1. Continue to educate the community on the liability associated with tax certiorari claims.

2. Educate the community on the facilities needs of the district and develop a long range plan.

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2007-08 District GoalsHOME AND COMMUNITY PARTNERSHIPS

1. Enhance home and community communication through the use of the District’s technology and print media and by continuing to collaborate with the school’s PTA and Foundation.

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2007-08 District GoalsSTUDENT SUPPORT

1. Continue to review special education services and delivery models in light of last year’s special education report.

2. Continue to staff the school district in ways that better represent our diverse school community.

3. Develop an automated student grade reporting system for the middle school.

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2007-08 District GoalsACADEMIC EXCELLENCE

1. Continue to implement our math curriculum through multiple resources including new math textbooks and software.

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2007-08 District GoalsSTAFF EFFECTIVENESS

1. Continue to develop social studies curriculum maps.

2. Begin to develop science curriculum maps.

3. Continue to introduce instructional technologies to new and existing staff.

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2007-08 District GoalsBOARD GOALS

1. Continue to provide a budget process that reflects the community’s interests.

2. Implement next steps in meeting the facilities needs of the district.

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Communication Plan1. At each of the five 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.

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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]

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Communication Plan5. Budget information will be posted to

the District’s website throughout the budget development process

6. In addition to the community wide invitation to attend the budget workshops, key neighborhood community members will be invited to attend budget workshops.

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Communication Plan7. Reminder to Vote telephone chains

will be employed to encourage community members to vote on May 20, 2008.

8. The K12 alerts system will be used periodically to remind all who have registered to attend the budget workshops.

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Budget Development Process• A school budget is a financial plan

created to support the operation of the school system and the delivery of the educational program.

• The budget process begins in October with a workshop with the staff.

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Budget Development Process• Budget Presentation May 12 : 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; 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.

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Budget Development Process• Annual Meeting and Election: The

annual meeting and election must be held on the third Tuesday of May. (May 20, 2008)

• Three-Part Budget: Districts are required to prepare a three-part budget containing administrative, program, and capital components.

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Budget Development TimelineOctober 4, Staff Orientation to Budget

Development

December 12, Budget Worksheets Submitted to the Business Office

March 10, Board of Education Meeting/Review of Preliminary Budget

February 25, Board of Education Meeting/Review of Preliminary Budget

February 4, 2008 Board Discussion of Significant Budgetary Considerations

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Budget Development Timeline

March 25, Board of Education Meeting/Review of Preliminary Budget

April 7, Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget

April 4, Legal Advertisement for Budget Notice

Week of March 31, Budget Newsletter Mailed to Residents

March 19 PTA Budget Presentation

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Budget Development Timeline

May 20, 2008-2009 Budget Vote

May 12, Board Meeting-Public Hearing Presentation OnlyMay 14 School Budget Notice Mailed to Residents

May 7 , Budget Newsletter Mailed to Residents

April 21, Last Day to File Petitions for Board Election and Propositions

April 9 PTA Budget Presentation

May 8 , PTA Meet the Candidates Night

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Significant Budgetary Items1. Impact of Tax Certiorari

Claims/Settlements2. Changes in Assessed Valuation3. Purchase of replacement buses, 4. Health Insurance Increases5. Salary Increases6. Retirement Cost Increases7. High School Tuition Increases8. Utilities

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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

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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

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Where Your Dollar Goes$22,699,313

Interfund0.42%

Benefits12.26%

Equipment0.12%

Supplies1.54%

Contractual5.46%

Utilities2.00%

Textbooks0.21%

BOCES7.40%

Inc. Youth10.81%

Debt3.65%

Salaries32.15%

Tuition23.98%

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Where Every Revenue Dollar Comes From $22,699,313

PROPERTY TAXES79.1%

OTHER3.8%

FUND BALANCE

1.9%

STATE AID15.2%

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Highlights of the Budget• Instructional Supplies & Materials

$104,000• Bus Replacement (Short Term Debt) $

37,500• Interscholastic Program $ 45,398• Summer Camp $312,646• Swim Program $169,423• After School Program $ 53,856• Shade Replacement Program $ 15,000• Ceiling Tile Replacement Program $ 20,000

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Highlights of the Budget• Tennis Court Repair $ 5,000• Re-set Front Slate Walkway $ 20,000• Volleyball/Badminton Play area $

5,000• New Financial Software $ 30,000• Continuation of IPA $ 35,000• Supplies for School Play $ 1,490• Supplies for Student Mentoring $ 4,120• Funds for Field Trips $ 23,200• Tuition Increases $472,492

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District Personnel 2007-2008 2008-2009

Change Administrators 3.0 3.0 -0-Clerical 8.0 8.0 -0-Custodial 11.0 11.0 -0-Teachers 42.40 42.4 -0-Teacher Asst. 7.50 7.50 -0-Teacher Aides 2.0 2.0 -0- Monitors 5.0 5.0 -0-Total 78.90 78.90 -0-

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Increases/(Decreases)• Salaries $ 234,670• Equipment $ (43,270)• Contractual $ 37,748• Utilities $ 107,388• Supplies $ 20,451• Tuition $ 472,492• Textbooks $ 258• BOCES $ (109,986)• Benefits $ 133,746• Debt Service $ 291,889• Software $ (12,000)• Total $ 1,094,703

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• Uniform System of Accounts– Function– Object

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$22,699,313 2007-2008 2008-091000-General Support $ 2,286,473 $ 2,615,006 2000-Instruction $14,421,635 $14,691,5875000-Transportation $ 1,151,784 $ 1,231,967 7000-Community Svc. $ 475,390 $ 504,473 9000-Undistributed $ 3,269,328 $ 3,656,280

Total Budget $21,604,610 $22,699,313

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$22,699,313• GENERAL SUPPORT 2007-2008 2008-09

1010-Board of Education $ 5,500 $ 5,500 Page 41040 -District Clerk $ 13,000 $ 13,1501060-District Meeting $ 9,500 $ 9,500

Total Board of Education $ 28,000 $ 28, 150

1240-Chief School Adm. $153,812 $245,324 Page 5

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$22,699,313 • GENERAL SUPPORT 2007-2008 2008-09 1310-Business Admin. $302,179 $315,891 Page 61320-Auditing $ 62,000 $ 55,500 Page71325-Treasurer $ 37,402 $ 40,244

Total Finance $401,581 $411,635

1420-Legal $217,513 $267,642 Page 81480-Public Info. $ 23,050 $ 27,000

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$22,699,313• CENTRAL SERVICES 2007-2008 2008-09 1620/21-Oper./Maint. $1,238,716 $1,397,655 Page 91670-Central Print $ 43,262 $ 46,262 Page 10

Total Central Services $1,281,978 $1,443,917

• SPECIAL ITEMS1910-Insurance $ 56,066 $ 56,066 Page 111920-School Assn. Dues $ 10,636 $ 11,7131950-Assessment $ 40,000 $ 44,000

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$22,699,313• SPECIAL ITEMS1964-Refund of Tax $ 29,565 $ 34,482

Page 111981-Admin BOCES $ 44,272 $ 45,077 Total Special Items $ 180,539 $ 191,338

Total General Support $2,286,473 $2,615,006

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$22,699,313• INSTRUCTION 2007-2008 2008-092020-Instruct. Supv. $ 258,969 $ 127,859

Page 122070-Inser. Training $ 58,598 $ 46,8252110-Teaching $9,345,333 $9,666,226

Supv & Instruct. $9,662,900 $9,840,909

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$22,699,313• INSTRUCTION 2007-2008 2008-092250-Stud.with Disab. $3,428,048 $3,532,740

Page 132270-Academic Inter. $ 167,966 $ 155,084

Total Special Schools $3,596,014 $3,687,824

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$22,699,313• INSTRUCTION 2007-2008 2008-092610-School Library $165,950 $135,566

Page 142620-Education. TV $ 6,016 $ - 0 – 2630-Computer Instr. $595,195 $618,574

Total Library & CAI $767,161 $754,140

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$22,699,313• INSTRUCTION 2007-2008 2008-092805-Attendence $ 3,080 $ - 0 - Page 16 2810-Guidance $119,475 $125,186 Page

152815-Health $117,587 $120,6212820-Psychology $110,020 $117,509

Total Pupil Personnel $350,162 $363,316

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$22,699,313• INSTRUCTION 2007-2008 2008-092855-Interscholastic $ 45,398 $ 45,398

Page 16

Total Instruction $14,421,635 $14,691,587

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$22,699,313• TRANSPORTATION 2007-2008 2008-095510-District Oper. $ 639,464 $ 712,825

Page 175540-Private Carrier $ 512,320 $ 519,142

Total Transportation $1,151,784 $1,231,967

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$22,699,313• Community Service 2007-2008 2008-097140-Community Rec. $ 161,754 $ 169,423

Page 187141-Day Camp $ 260,688 $ 281,1947142-Afterschool $ 52,948 $ 53,856

Total Community Svce. $ 475,390 $ 504,473

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$22,699,313• Undistributed – Employee Benefits

2007-2008 2008-09

9000-Empl. Benefits $2,656,153 $2,731,217 Page 19

• Debt Service

9700-Debt Service $ 538,175 $ 830,064 Page 20

• INTERFUND TRANSFERS

9900-Interfund Tranf. $ 75,000 $ 95,000 Page 21

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New Changes to Prior Drafts• February 25, 2008 Edition TRS Rate 8.73%• February TRS Reduced Rate To 7.63%• Increase in Tax Cert. Refunds $1,000,000• Resulting in Additional Debt $ 78,334• Possible Reduction in Assessed Valuation $ 56,100• Changes in Equalization Rates (Mt. Pleasant – no change)

– Mt. Pleasant 1.40%– Greenburgh 2.88%

• Revised Estimated Tax Rate– Mt. Pleasant 6.43%– Greenburgh 12.71%

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$22,699,313• BUDGET AMOUNT IMPACT ON TAX RATE• $ 100,000 .61%

• $ 163,000 1.00%

• $ 250,000 1.53%

• $ 500,000 3.05%

• $ 750,000 4.58%

• $ 1,000,000 6.11%

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• 2007-2008 Advertised Tax Rate Increase 14.21%

• 2007-2008 Actual Tax Rate Increase 10.86%

• Impact of Significant Delay on Assessor Implementing Court Ordered Assessment

Changes, and Other Assessment Changes 3.35%

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2008-2009 Draft School BudgetProjected Tax Rate Increase

• The Draft Budget provides for:– Budget to Budget Increase of 5.07%– Projected Tax Rate Increase:

• With Assessment Changes:

Greenburgh12.71%

Mt. Pleasant 6.43%• Without Assessment & Equalization Changes:

Greenburgh 5.86%

Mt. Pleasant 5.86%

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2008-2009 Draft School BudgetAssessed Valuation

Mt. Pleasant Greenburg

2003-04 16,715,484 41,933,416

2004-05 16,631,073 41,723,576

2005-06 16,248,572 40,879,798

2006-07 15,870,156 40,827,504

2007-08 15,235,665 37,146,763

2008-09 est. 14,830,959 35,554,697

07-08/08-09

Change (404,706) (1,592,066)

Tax Rate Impact: 3.65% 3.65%

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Greenburgh

32,000,000

34,000,000

36,000,000

38,000,000

40,000,000

42,000,000

44,000,000

2003-04 2004-05 2005-2006 2006-2007 2007-2008 2008-2009

Greenburgh

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Mt Pleasant

13,500,000

14,000,000

14,500,000

15,000,000

15,500,000

16,000,000

16,500,000

17,000,000

2003-04 2004-05 2005-2006

2006-2007

2007-2008

2008-2009

Mt Pleasant

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BUDGETARY OVERVIEW OF 2008-2009 DRAFT BUDGET

Documents

2008-2009 Draft School Budget April 7, 2008 Board Of Education POCANTICO HILLS CENTRAL SCHOOL DISTRICT