lansing central school district budget update february 13, 2012 dr. stephen l. grimm, superintendent...

Lansing Central School DistrictBudget Update

February 13, 2012

Dr. Stephen L. Grimm, Superintendent Ms. Mary June King, Business Administrator

BUDGET TOPICS

• GENERAL SUPPORT• OPERATIONS & MAINTENANCE• TECHNOLOGY• TRANSPORTATION

GENERAL SUPPORT• Board of Education– Board, District clerk, District Meeting

• Office of Chief School Administrator• Finance– Business Administration, Personnel/payroll

services, Auditing, Treasurer, Tax Collector, Purchasing

• Staff– Legal, Personnel, Records Management, Public

Information and Services

GENERAL SUPPORT, CONT’D

• Central Services– Operation of Plant, Maintenance of Plant, Central

Printing & Mailing, Central Data Processing

• Special Items– Insurance, Dues, Refunds, BOCES Admin Charges,

consultant fees

GENERAL SUPPORT2011-2012 2012-2013 % CHANGE

Board of Education $ 14,118 $ 16,800 19.00%

Office of Chief Administrator $ 219,604 $ 228,338 3.98%

Finance $ 377,493 $ 382,160 1.24%

Staff $ 188,894 $ 202,134 7.01%

Central Services $ 1,778,672 $ 1,766,870 -0.66%

Special Items $ 426,766 $ 422,359 -1.03%

TOTALS $ 3,005,547 $ 3,018,660 0.44%

% OF BUDGET 11.87% 11.36%

OPERATIONS & MAINTENANCE• Energy Performance Contract:– Guaranteed Savings = $ 236,000

• This was built into the 2010-2011 budget preparation. No modification in 2011-2012 budget. 2012-2013 budget modified by adjustment and built-in energy source increase.

• Energy Management Services:– Projected cost = $ 9,436 (w/aid)/$ 20,738 (w/o)– Projected Savings = $ 20,000

• All other codes are held constant or increased only as much as contractual obligations indicate (salaries)

OPERATIONS AND MAINTENANCE2011-2012 2012-2013 % CHANGE

SALARIES $ 569,566 $ 578,853 1.63%

BENEFITS $ 332,333 $ 344,225 3.58%

EQUIPMENT $ 38,500 $ 38,500 0%

CONTRACTUAL $ 171,600 $ 166,000 - 3.26%

M & S $ 123,000 $ 127,000 3.25%

GAS & ELECTRIC $ 480,800 $ 432,941 - 9.95%

WATER $ 42,000 $ 42,000 0%

BOCES $ 103,143 $ 104,876 1.68%

TOTALS $1,860,742 $1,834,395 - 1.42%

% OF BUDGET 7.35% 6.91%

TECHNOLOGY• SHIFT IN BOCES: – Decrease of Director of Technology with increase in

curriculum and development• DECREASES IN STATE AID AMOUNTS– Result of decreasing student enrollment

• IMPROVED TRACKING OF EXPENSES– Tech Director involved in all software/hardware

purchases– Budget codes increased to include building

identification for cost tracking• $30,000 SHIFTED FROM TRANSPORTATION

EQUIPMENT

TECHNOLOGY2011-2012 2012-2013 % CHANGE

SALARIES $ 96,140 $ 44,148 - 54.08%

BENEFITS $ 48,140 24,537 - 49.03%

EQUIPMENT $ 0 30,000

NYS-AID SOFTWARE $ 18,500 17,000 - 8.11%

NYS-AID HARDWARE $ 16,824 13,840 - 17.74%

CONTRACTUAL $ 17,425 27,000 54.95%

M & S $ 15,000 30,000 100%

BOCES $ 424,487 515,917 21.54%

TOTALS $636,516 702,442 10.36%

% OF BUDGET 2.51% 2.64%

TRANSPORTATION• SAVINGS IN CURRENT YEAR– Projected savings of $50,000 in excess of budgeted

savings

• DEBT SERVICE CONSIDERATIONS– Debt service projections on 1/23/12 included

replacement of $95,000 bond payment set to “fall off” in 12-13

– Our recommendation will be to purchase replacement buses at a debt service cost of around $50,000.

– $45,000 additional could go to funding NetZero or NYSERDA projects.

TRANSPORTATION2011-2012 2012-2013 % CHANGE

SALARIES $ 648,215 $ 631,799 - 2.53%

BENEFITS $ 274,293 $ 297,838 8.58%

EQUIPMENT $ 64,000 $ 20,000 - 68.75%

CONTRACTUAL $ 61,500 $ 56,500 - 8.13%

GAS & DIESEL $ 144,975 $ 150,774 4.00%

UTILITIES $ 28,050 $ 25,000 - 10.87%

M & S $ 84,280 $ 85,571 1.53%

BOCES $ 8,440 $ 9,799 16.10%

TOTALS $ 1,313,753 $1,277,281 - 2.78%

% OF BUDGET 5.19% 4.81%

Projected Budget/Revenue 2012-2013 Gap: 2.13.2012

Projected2012-2013

$ 26,560,000

$1,240,500

Budget 2011-2012

$ 25,319,500 $2,936,500

$1,696,000

Revenue for 2012-2013

$ 23,623,50012

Projected Budget/Revenue 2012-2013 Gap With appropriated $1.9M

Projected2012-2013

$ 26,560,000

$ 1,284,500

Budget 2011-2012

$ 25,319,500 $ 1,080,500

$ - 204,000

Revenue for 2012-2013

$ 25,523,50013

FUND BALANCE PROJECTION• This means we will use (as needed) $1M rather than

$1.94M of appropriated revenue in current year.• That will allow $1M towards next year’s appropriated

revenue needs. • That $1M, coupled with ~ $400,000 excess unassigned in

11.12, allows for $1.4M appropriated in 12.13 without touching reserves.

BUDGETED AMOUNT

PROJECTED ACTUAL DIFFERENCE

REVENUES $ 25,319,503 $ 25,567,547 + 248,044

EXPENSES $ 25,319,503 $ 24,621,249 + 698,254

TOTAL PROJECTED FUND BALANCE IN EXCESS OF ALLOWED 4% $ 946,298