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