bcs proposed budget 2012-13. program cuts of 2010-11 and 2011-12 faculty and staff cuts 15.5...

BCS Proposed Budget

2012-13

Program Cuts of 2010-11 and 2011-12 Faculty and Staff Cuts

15.5 Teachers Teacher Assistant School Resource Officer Home School Coordinator Water Safety Instructor Public Relations Person ½ Administrator Wage Freezes

Computer Technician Teacher Aide School to Work

Coordinator Social Worker 2 Cleaners Cafeteria/Maint.Secretary

Program Cuts of 2010-2012 ( Two Years)

Ticket Takers 1 Yearbook Advisor Boys & Girls Soccer Boys & Girls Jr.High

Basketball Golf Boys Volleyball Swimming- Pool Closed Down Bowling 10% Across the board cuts Elementary Computer

Program New Computer Equipment

MS/HS Student Council Science Club Ski Club FHA Club Pep Band Photo Club French Club Business Club Jr.High Newspaper School Store Envirothon SADD Club

Areas that the District could still cut if necessary- Pre-K Program Kindergarten or ½ day program Elementary Music Elementary Art Part-time School Psychologist Social Worker Foreign Language ( Offer only one language) Several HS Electives ½ Administrator Teacher Aides

What do we already share?

Central Business Office Sports with Westfield In-Service Days Ski-Club- Westfield Transportation w/ Westfield, Fredonia, Dunkirk Sports Fields Various Field Trips- Transportation Administrative Workshops & Guidance Summer School Programs and Transportation Transportation Workshops and In-Services

Shared Services with other Districts

Other Services Shared with other Districts:

Health Insurance Self-FundedWorkman's Compensation Insurance Self-FundedSchool Municipal Energy Cooperative Buying Natural Gas on the open marketSchool Insurance-Property,Casualty & LiabilityExternal Auditing ServicesInternal Auditing ServicesClaims Auditing ServicesCafeteria ManagerTransportation of StudentsWorkshops, Conferences, TrainingAssociations: NYSSBA, NYSCOSS, NYSASBO, Rural Schools, etc.

Other shared services w/ Municipalities and Private Industry

Services Shared with Municipalities: Services Shared with Private IndustryFuel DepotWeb Site Chautauqua OpportunitiesBrocton Review NewspaperHardware & Software for Tax CollectionTax Collection Records,Billings (County)Bus Garage with Village/Silver Creek CSDRecords Management Office of Government Services-bids for supplies

Almost all Request For Proposals are done jointly with other districts to obtain better prices.

BOCES Services Shared with other Districts:BOCES Services BOCES Services (cont.) BOCES Services (cont.)Administration Distance Learning -Coordinatin Cooperative BiddingCapital Expend-Rent Distance Learning-Act. Design Cost Safety Risk ManagementCapital Expenditures Distance Learning-Course Fees Exposure Control Nurse UpdateCapital Project Instructional Media Exposure Control -Faculty & StaffCareer and Technical Education Audio Visual Repair Cleanup KitsMulti Occupations AV Repairs Parts Other WorkshopsOption 1:12:1 Printing-Production Service Energy Management/Erie 1Option 1:6:1 Instruct/Comp/Erie 1 Finance & Legislation Erie 1One on One Aide Instruct.Comu.Choices/Erie 1 Handbooks and Updates Erie 1Option 1:8:1 Hardware/Software Erie 1 Erie 1 TelecommunicaitonsOne on One Aide Inst.Comp.Common Set Learn.Erie 1 Summer SchoolSpeech Therapist Elem.Science K-6 Driver's EducationInd.Consultant Speech & Language Cooperative Online Info. ResourcesIndividual Speech Comp.Health-Growing HealthyGroup Speech Coordination of Services HIV/AIDSItinerant Guidance Printing Erie 1Individual Counseling Staff Develop/-Interscholastic CoachingGroup Counseling Health Science Applied to CoachingDeaf-Hearing Handicapped First Aid Skills and KnowledgeIndividual Vision First Aid Skills and Knowledge-updateOccupational Therapy Self Contained Adult CPROccupational Therapy Group CPR Review/Child/CPR/AEDIndividual PT Self Contained School and Societal CoordinationGroup Physical Therapy Project KnowPublic Information Coordinator Child Abuse Prev. & Ident.& ReportPostage and Printing Technology Support Data ManagementErie#1 X-Contract Istr Tech/Technology PlanningSoc.Wkr-Ind.Counsel/self contained School/Curriculum/Improve./SupportSoc.Wkr-Group Counsel/self contained New Teacher SupportAlt Ed Soc. wk/district student Additional Customiszed DaysConsultant Teacher Test ScoringConsultant Teacher-Alt.Ed Board of Education DevelopmentRegional Summer School Outside ConsultantsAlternative Education -Central Substitute ReimbursementAlternative Ed-Intensive Teacher Center MembershipAlt.Ed-Adjudicated Youth Model Schools-Erie1Alt.Ed-Middle School Interscholastic Sports Coord.-Erie1Alt. Ed-GED Central Computer Services-Erie 1Alternative Ed:O.O.S Central Computer Servics-Broad Band Erie 1Alt.Ed-Vocational Services Computer Services-Hardware SoftwareAlt. Ed Consultant Teacher Serv. Bus Driver Alt.Ed GED-Equiv.Contact hrs. Refresher CourseGrowing Together CertificationUngraded Elementary Alt.Ed. Negotiations BasicAlternative Ed.-Middle School Negotiations -Full (Swiatek thru BOCES)Intensive Day Treatment-Erie 1 At Table SpokespersonsAcademic & Tech.Resource Transportation Hand-Loguidice Reg.

Proposed Budget 2012-13

All Posted on Website

www.broctoncsd.org

Detailed Budget Budget Flyer School Report Card Fiscal Accountability

Supplement Superintendent’s Salary

Disclosure Assessor’s Report of

Exempt Property Property Tax Report Card

The Budget is broken down into 3 parts:

Administrative

Program

Capital

Administrative- 2012-13

ADMINISTRATIVE $ Value % of Budget

Board of Education $35,268 0.24% Central Administration $243,210 1.65% Finance $355,390 2.42% Staff $57,241 0.39% Administrative Central Services $116,852 0.79% Special Administrative Items $71,658 0.49% Administration and Improvement $337,070 2.29% Administrative Transportation Services $20,795 0.14%

TOTAL ADMINISTRATIVE BUDGET $1,237,482 8.41%

Proposed Program Budget

PROGRAM $ Value % of Budget

Inservice Training $21,985 0.15% Teaching $8,388,673 57.01% Instructional Media $435,355 2.96% Pupil Personnel Services $643,493 4.37% Pupil Transportation $820,319 5.57% Community Service $1,865 0.01% Interfund Transfers $5,008 0.03%

TOTAL PROGRAM BUDGET $10,316,697 70.11%

Capital Budget

CAPITAL BUDGET $ Value % of Budget Operations $1,083,905 7.37% Maintenance $54,805 0.37% Special Items $17,964 0.12% District Transportation Services $14,176 0.10% Debt Service $1,989,530 13.52%

TOTAL CAPITAL BUDGET $3,160,380 21.48%

TOTAL APPROPRIATIONS 14,714,560 100%

Parts of the BudgetAdministrative, Program, Capital

8.4%

70.1%

21.5%

Administrative

Program

Capital


Major changes in budget from previous year-

Additions: NYS School Boards Association Salary increases 0%-2% ( most frozen for last 2 yrs.) Central Data Processing (added classroom of

laptops) Policy & Administrative updates Added Bowling & Soccer Added Adult Education Called back 1 elementary teacher

Major changes in the budget cont.

Decreases:BOCES Special Education ServicesTuition- Special SchoolsDistrict Contract Transportation Interfund Transfer for Summer School

BOCES placements (required 20% school contribution)

Operations

Comparison to 2011-12 Budget

EXPENDITURESAdopted Proposed Contingency

Administrative 2011-12 2012-13 % Change 2012-13

Board of Education $29,882 $35,268 18.02% Central Administration $229,798 $243,210 5.84% Finance $366,819 $355,390 -3.12% Staff $59,498 $57,241 -3.79% Administrative Central Services $148,238 $116,852 -21.17% Special Administrative Items $73,123 $71,658 -2.00% Administration and Improvement $307,759 $337,070 9.52% Administrative Transportation Services $20,387 $20,795 2.00%

TOTAL ADMINISTRATIVE BUDGET $1,235,503 $1,237,482 0.16%


Program Adopted Proposed2011-12 2012-13 % Change

Inservice Training $20,071 $21,985 9.54% Teaching $8,556,894 $8,388,673 -1.97% Instructional Media $384,140 $435,355 13.33% Pupil Personnel Services $583,312 $643,493 10.32% Pupil Transportation $743,443 $820,319 10.34% Community Services $1,865 Interfund Transfers $16,612 $5,008 -69.85%

TOTAL PROGRAM BUDGET $10,304,471 $10,316,697 0.12%

Adopted Proposed


Adopted Proposed

Capital 2011-12 2012-13 % Change Operations $1,127,987 $1,083,905 -3.91% Maintenance $59,749 $54,805 -8.27% Special Items $18,779 $17,964 -4.34% District Transportation Services $84,976 $14,176 -83.32% Debt Service $1,883,042 $1,989,530 5.66%

TOTAL CAPITAL BUDGET $3,174,533 $3,160,380 -0.45%

TOTAL APPROPRIATIONS 14,714,507 14,714,560 0.0004%

EXPENDITURES Adopted Adopted Adopted Proposed 4 Year

Administrative 2009-10 2010-11 2011-12 2012-13 % Change

Board of Education 35,870$ 36,807$ 29,882$ 35,268$ -2%

Central Administration 256,493$ 239,654$ 229,798$ 243,210$ -5%

Finance 379,731$ 370,625$ 366,819$ 355,390$ -6%

Staff 109,925$ 60,086$ 59,498$ 57,241$ -48%

Administrative Central Services 192,572$ 174,952$ 148,238$ 116,852$ -39%

Special Administrative Items 64,473$ 66,018$ 73,123$ 71,658$ 11%

Administration and Improvement 255,635$ 278,058$ 307,759$ 337,070$ 32%

Administrative Transportation Services 18,324$ 19,416$ 20,387$ 20,295$ 11%

TOTAL ADMINISTRATIVE BUDGET 1,313,025$ 1,245,616$ 1,235,503$ 1,237,482$ -6%

Administrative Expenditures-Last 4 Years

Adopted Adopted Adopted Proposed 4 Year

Program 2009-10 2010-11 2011-12 2012-13 % Change

Inservice Training 31,385$ 22,274$ 20,071$ 21,985$ -30%

Teaching 8,413,947$ 8,215,288$ 8,556,894$ 8,388,673$ 0%

Instructional Media 509,571$ 375,997$ 384,139$ 435,355$ -15%

Pupil Personnel Services 516,252$ 630,552$ 583,312$ 643,493$ 25%

Pupil Transportation 691,987$ 697,007$ 743,443$ 820,319$ 19%

Interfund Transfers 15,211$ 24,145$ 16,612$ 5,008$ -67%

TOTAL PROGRAM BUDGET 10,178,353$ 9,965,264$ 10,304,471$ 10,314,833$ 1%

Program Expenditures- Last 4 Years


Capital 2009-10 2010-11 2011-12 2012-13 % Change

Operations 1,210,727$ 1,166,299$ 1,127,987$ 1,083,905$ -10%

Maintenance 62,962$ 59,749$ 59,749$ 54,805$ -13%

Special Items 17,925$ 18,217$ 18,779$ 17,964$ 0%

District Transportation Services 57,076$ 53,596$ 84,976$ 14,176$ -75%

Debt Service 1,958,125$ 1,877,295$ 1,883,042$ 1,989,530$ 2%

TOTAL CAPITAL BUDGET 3,306,815$ 3,175,156$ 3,174,533$ 3,160,380$ -4%

TOTAL APPROPRIATIONS 14,798,193$ 14,386,038$ 14,714,507$ 14,714,560.00$ -1%

================== =============== ============= ===============

Capital Expenditures-Last 4 Years


REVENUES 2009-10 2010-11 2011-12 2012-13 % Change

Interest and Penalties on Taxes 8,500$ 8,500$ 8,500$ 8,500.00$ 0%

Tuitions 3,399$ 5,457$ 3,803$ -$ -100%

Interest on Investments 52,500$ 30,000$ 12,000$ 12,000.00$ -77%

Community Programs 3,803.00$ 100%

Student Fees and Fines 100$ 100$ 100$ 100.00$ 0%

Other Rentals - BOCES 69,800$ 69,800$ 69,800$ 60,600.00$ -13%

Refund of Prior Years Expenditures 80,000$ 100,000$ 200,000$ 200,000.00$ 150%

State Aid- includes 1/2 reim.for Sec 4201 Schools 9,328,253$ 8,784,317$ 8,850,949$ 8,946,601.00$ -4%

BOCES Aid 689,826$ 627,907$ 633,142$ 584,370.00$ -15%

Miscellaneous Revenues 39,000$ 39,000$ 39,000$ 39,000.00$ 0%

Interfund Transfers & Reserves 506,000$ 238,000$ 33,893$ -$ -100%

Total Revenues other than Taxes 10,777,378$ 9,903,081$ 9,851,187$ 9,854,974.00$ -9%

APPROPRIATION OF SURPLUS 550,000$ 550,000$ 550,000$ 460,000.00$ -16%

TO BE RAISED BY TAXES: 3,470,815$ 3,932,957$ 4,313,320$ 4,399,586.00$ 27%

________________ _________________ ______________ ________________

14,798,193$ 14,386,038$ 14,714,507$ 14,714,560.00$ -1%

================== ==================================== ========================

Revenues- Last 4 Years

Budgets- Last 4 Years

Budget 2009-10Budget 2010-11

Budget 2011-12Proposed Budget 2012-13

$14,300.00

$14,400.00

$14,500.00

$14,600.00

$14,700.00

$14,800.00

$14,900.00

Tho

usan

ds

Budgets the last 4 Years

State Aid- Last 4 Years

State Aid 2009-10 State Aid 2010-11 State Aid 2011-12 State Aid 2012-13$8,700

$8,800

$8,900

$9,000

$9,100

$9,200

$9,300

$9,400

Tho

usan

ds

State Aid the last 4 Years

Tax Levy- Last 4 YearsInverse relationship to State Aid

Tax Levy 2009-10 Tax Levy 2010-11 Tax Levy 2011-12 Tax Levy 2012-13$3,400

$3,600

$3,800

$4,000

$4,200

$4,400

$4,600

Tho

usan

ds

Tax Levy the last 4 Years

BCS Tax Levy Cap-Tax Levy Cap Worksheet (per Chapter 97 of the Laws of 2011)

Tax Levy Cap Worksheet

A. Total Real Property Tax Levy for base year 4,313,320$ B. Excess Levy in Reserve (NA in 2012/13) -$ C. Tax Levy subtotal (A - B) 4,313,320$ D. Tax Base Growth Factor (min of 1.0) 1.0025E. Adjusted Tax Levy subtotal (C x D) 4,324,103$ F. Base Year PILOTS -$ G. Base Year Levy plus PILOTS 4,324,103$

H. Base year Torts and Judgements > 5% -$ I. Base year Capital Exp. Net of aid 206,568$ J. Total base year Torts and Capital exp. 206,568$

K. Levy less base year Torts and Capital (G - J) 4,117,535$ L. Allowable Levy Growth Factor based on CPI (2% for 2012/13) 1.02M. Levy including levy Growth Factor 4,199,886$ N. Budget year PILOT receivables -$ O. Levy less budget year PILOTS (M - N) 4,199,886$ P. Eligible Carry Over from base year budget (NA 2012/13) -$ Q. Tax Levy Limit - before Exclusions (O + P) 4,199,886$

Budget Year Exclusions

R. Capital Expenditures net of aid 219,717$ S. Pension Expenditures above 2% 6,428 T. Court orders/Judgements in > 5% base year levy -$ U. Total Exclusions (R + S + T) 226,145$

Total Tax Levy including Exclusions (Q + U) 4,426,031$

Allowable increase in tax levy=

Dollar increase of Levy from Prior Year…… $112,711

Percentage Increase of Levy from Prior Year… 2.6%


Proposed Budget 2012-13 Tax Levy (2% increase) 4,399,586$

Amount of Tax Cap not used 26,445$

Amount of Allowable Carry-over to 2013-14( up to 1.5 % of tax levy limit) 62,998.29$

Amount of carry-over to 2013-14 26,445.00$

Amount to be raised by taxes ( tax levy)

Total Proposed Expenditures $14,714,560 Total Expected Revenue $ 9,854,974 Amount needed to offset exp. $ 4,859,586

Approp.of Surplus ($ 460,000)

Amt. to be raised by taxes $ 4,399,586

Proposed Tax Levy

Amount to be raised by taxes $4,399,586 Allowable tax levy cap $4,426,031 Amount under tax levy cap $ 26,745

Tax Levy 2011-12 $4,313,320 Proposed Tax Levy 2012-13 $4,399,586 Increase over 2011-12 $ 86,266

Proposed Tax Levy-

Allowable tax levy increase 2.61% Proposed tax levy increase 2.00%

Proposed Budget increase $53 Percentage Budget increase

.0004%

The 3 Numbers that affect your tax rate:

The tax levy from the School District From the budget approved by the voters. The higher the levy , the higher the tax rate Fixed in May

The Equalization Rate set by the State Brings the assessed value up to full value if no re-evaluation has been done

by the Township The lower the equalization rate the higher the full value and the higher your

tax rate Fixed in August

The Assessed Value of the District set by the Tax Assessor for the Town.

From home improvements, new construction, etc. The more improvements, the higher the assessed value and the lower the

tax rate. Fixed in August

Proposed Budget / Property TaxesWhen equalization rates drop, the full market value increases and thus property taxes regardless of the district budget.

Home with Assessed Value of $50,000Full Value 2009-10 $76,336 Equalization Rate 65.50Full Value 2010-11 $78,125 Equalization Rate 64.00Full Value 2011-12 $80,645 Equalization Rate 62.00Full Value 2012-13 $89,286 Equalization Rate 56.00

Home with Assessed Value of $100,000Full Value 2009-10 $152,672 Equalization Rate 65.50Full Value 2010-11 $156,250 Equalization Rate 64.00Full Value 2011-12 $161,290 Equalization Rate 62.00

Proposed Budget/Property Taxes-Star Exemptions cannot increase by more than 2% from the previous year

STAR Exemptions

Basic $30,000Enhanced $60,100 Income limit increased to $79,050 Seniors 65 or older

Proposed Budget/Property Taxes/Basic STAR Exemption

Home with Assessed Value of $50,000 Full Value = $80,645

Tax Rate Taxes Due2011-12 50 x 41.192878 $2,059.64

STAR Basic Exemption........................ -790.91

Total Taxes Due $1,268.73

2012-13 50 x 42.016732 $2,100.84STAR Basic Exemption........................ -806.72


Increase in Taxes $25.38Percent increase 2.00%

Proposed Budget/Property Taxes/ Enhanced STAR Exemption



STAR Enhanced Exemption........................ -1584.44

Total Taxes Due $475.20

2012-13 50 x 42.016732 $2,100.84STAR Enhanced Exemption........................ -1616.13

Total Taxes Due $484.71


Home w/ Assessed Value of $100,000/ Basic STAR Exemption-



STAR Basic Exemption........................ -790.91


2012-13 100 x 42.016732 $4,201.67STAR Basic Exemption........................ -806.72



Home w/ Assessed Value of $100,000 Enhanced STAR Exemption



STAR Enhanced Exemption........................ -1584.44


2011-13 100 x 42.016732 $4,201.67STAR Enhanced Exemption........................ -1616.13



Contingency Budget-New Rules With a contingency budget , the school’s

tax levy cannot be anymore than the previous year’s tax levy

It still has to maintain an Administrative Cap-The percentage it comprised in the previous

year’s budget exclusive of the capital portion of the budget

Contingency BudgetIncrease allowed in budget over previous year, no longer applicable-

Contingency Budget for 2012-13

Budget Cap: 4% or 120% of CPI of 1.6%= 1.92% (which ever) is less- over last year's budget

Budget 2011-12 $14,714,507.00Less: Debt Service ($1,833,042.00)Balance of Budget used for Cap $12,881,465.00Contingency Cap............................ $13,128,789.13Add: Increase in Foundation Aid Base Over Prev.Yr. $0.00Add: Debt Service 2011-12 $1,833,042.00Calculated Contingency Budget $14,961,831.13Proposed Budget 2011-12 $14,714,507.00 with retirement incentive/ with ST.Mary'sAmount Proposed Budget is over (under) Contingency Cap Above Cont ($247,324.13)Less: Non-recurring Expenditures in the prior year 's school budget ($328,000.00)Tuition to St.Mary's School for the DeafTotal Amount (below) above contingency ($575,324.13)

***************************************************************************************************************************************************************************************

Administrative Cap is still applicable

Only Administrative Cap Applies with New Tax Cap Legislation 2012-13

Administrative Budget Component Restrictions:

1)The same percentage it comprised in the previous year's budget exclusive of the capital portion of the budget:

Budget 2011-12 percentage of Administrative Budget exclusive of capital portion of the budget.......................................$1,235,503.00

$11,539,974.00

$12,775,477.00

9.67%

Budget 2012-13 percentage of Administrative Budgetexclusive of capital portion of the budget....................................$1,237,482.00

$11,554,180.00

$12,791,662.00

9.67%

2) The percentage it comprised in the last proposed defeated budget (exclusive of the capital portion)whichever percentage is lower.

Current Fund Balance

Reserve for Employee Benefit Accrued Liability $330,225.22 Reserve for Debt $202,267.43 Appropriated Fund Balance to offset Property Taxes $550,000.00 Assigned Fund Balance –Previous Yr’s Encumbrances $ 4,482.00 Unassigned Fund Balance (4% of Budget) $594,290.26 Total Fund Balance 1,681,264.91

Estimated Fund Balance at end of June 2012 Beginning Fund Balance $1,681,264.91 Less: Amt approp.to offset property taxes $ (550,000.00) Less: Use of Reserve for Debt $

( 36,893.00) Fund balance at end of June 2012 $1,094,371.91

Future Fund Balance- Beginning Fund Balance July 1, 2012

Reserve for Liabilities $328,529.00 Reserve for Debt $168,374.43 Reserve for Encumbrances (est.) $4,000.00 Unassigned Fund Balance $593,468.48

Total Fund Balance Beg.July2012 $1,094,371.91

Estimated Unassigned Fund Balance End of June, 2013 Less: Amt. Approp. to offset Property Taxes ($460,000.00) Ending Fund Balance June 2013 $634,371.91

Make up of Ending Fund Balance June 2013 Less: Reserve for Liabilities $328,529.00 Less: Reserve for Debt $168,374.43 Unassigned FB June 30, 2013…………………. $137,468.48 Equal .9% ( Should be 4%)

Estimated Fund Balance June 2013

July 1, 2012 $1,094,371.91 June 30, 2013 $ 634,371.91

We’ll have used 58% of our fund balance in one year.

Problem w/ Fund Balance

Unless we can continue to come up with an amount to offset property taxes equal to $460,000 next year, we would have to raise taxes by that amount or cut the budget by that amount.

$460,000 is equal to a 13% tax increase alone, which is way above the Tax Levy Cap imposed by Gov.Cuomo.

$460,000 in budget cuts would seriously impact the programs at BCS.

We will be out of Reserves and Fund Balance by

2014-15 Budget , unless we receive more state or federal aid.

Passage of the Proposed Budget

Even if the District’s Proposed Budget is still under the Tax Levy Cap-

The proposed budget must pass by a majority vote of at least 51%

Passage of the Proposed Budget

If a District wishes to pass a budget that is over the tax levy cap-

The Budget must pass by 60% of the voters of the District

Brocton’s proposed budget for 2012-13 is under the Tax Levy Cap

Questions?

bcs proposed budget 2012-13. program cuts of 2010-11 and 2011-12 faculty and staff cuts 15.5...

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