Workshop #4 March 25, At the last workshop we reviewed the revenue portion of the budget in comparison with the Expenditure portion.

Transcription

1 Workshop #4 March 25, 2013 At the last workshop we reviewed the revenue portion of the budget in comparison with the Expenditure portion. Draft Budget #3 $28,136,307 Less: Estimated Revenue $27,032,345 Difference $ 1,103,962 Revenue: Accrual/Reserve Funds The district will be closing an existing accrual ($222,613) and reallocating the funds (balance) into the reserve funds (12/13 school year), these funds will be used to offset the 13/14 budget. I have spoken to both the district s External Auditor and our Fiscal Advisor Dr. R. Timbs to review bringing this balance into the 13/14 budget as revenue This will be one-time revenue. Workshop #3 - Revenue $ 27,032,345 Add: Accrual/Reserve Funds $ 222,613 $ 27,254,958 Reductions to date by category Salaries $ 202,537 Employee Benefits $ 86,157 Contractual $ 139,965 Questar III $ 62,211 Supplies $ 8,927 Equipment $ 2,375 Transfers to other Accts. $ 148,413 Debt Service $ 25,000 $ 675,585 Less: Workshop #3 Expenditures $ 28,136,307 Reductions $ 675,585 $ 27,460,722 Difference $ (205,764)

2 Proposed Proposed 2013/ /2014 Decrease/ Salaries Draft #3 Draft #4 Increase Substitutes - District Office $ 500 $ - $ (500) Substitutes - Business Office $ 250 $ - $ (250) Curriculum $ 87,533 $ 88,286 $ Clerical $ 155,000 $ 149,000 $ (6,000) Teachers - K-3 $ 1,870,174 $ 1,889,376 $ 19, Teachers $ 1,409,108 $ 1,434,755 $ 25, Teachers $ 3,089,754 $ 2,996,208 $ (93,546) Tutoring $ 14,000 $ 13,500 $ (500) Teachers - Special Education $ 1,990,247 $ 1,898,435 $ (91,812) Aides - Special Education $ 270,205 $ 305,190 $ 34, Instructional Media $ 121,891 $ 99,002 $ (22,889) Technology $ 188,699 $ 133,376 $ (55,323) Guidance $ 291,006 $ 294,920 $ 3, Mechanics/Supervision $ 287,142 $ 286,142 $ (1,000) Bus Drivers $ 582,294 $ 570,876 $ (11,418) Substitutes - Drivers $ 26,780 $ 24,780 $ (2,000) Emergency $ 1,000 $ - $ (1,000) Asst. Driver - Aide $ 17,800 $ 17,000 $ (800) $ 10,403,383 $ 10,200,846 $ (202,537) Proposed Proposed 2013/ /2014 Decrease/ Employee Benefits Draft #3 Draft #4 Increase Employees Retirement $ 772,704 $ 762,092 $ (10,612) Teachers Retirement $ 1,827,444 $ 1,804,842 $ (22,602) Social Security $ 832,026 $ 820,028 $ (11,998) Medicare $ 194,587 $ 191,781 $ (2,806) Hospitalization/Medical $ 3,597,344 $ 3,559,205 $ (38,139) $ 7,224,105 $ 7,137,948 $ (86,157) Salaries / Employee Benefits Removed the following positions added to draft #1 (not included in the 12/13 budget):.2 FTE Health.2 FTE Art.2 FTE Computer/Business.20 FTE Home & Careers.5 FTE Library Support.2 FTE Teacher /GED Network Technician

3 Positions recommended as a reduction in force (included in the 12/13 budget):.6 FTE Social Studies reduce electives at the HS.1 FTE Art The positions added to draft #1 that are still included in the draft budget are: 1 FTE Elementary Classroom 1 FTE Instructional Technology/Computer - Elementary.05 FTE Home & Careers Computer Support $20,000 in place of the Network Technician Additional Positions Added: Team Leaders/Department Chairs - Resolution of a grievance to restore Team Leaders and Department Chairs Restructure current Special Education Share Purchase 24 administrative days from Hunters- Tannersville for administrative oversight and post for CSE Chair. Aides based on annual reviews (Individual Educational Plans) Retirements: The budget includes the projected retirements of two teaching positions. Breakage (rehire) has been included for one of the positions. The district received finalized Health Insurance (1.8%) and Prescription Drug rates (.7%) for the 13/14 school year Proposed Proposed 2013/ /2014 Decrease/ Contractual Draft #3 Draft #4 Increase Conferences/Gn. Co. Meetings $ 1,500 $ 1,000 $ (500) Publications $ 225 $ - $ (225) Copier Lease/Maintenance $ 3,025 $ 2,500 $ (525) Books $ 800 $ - $ (800) Advertising $ 1,600 $ 1,400 $ (200) Copier Lease/Maintenance $ 3,025 $ 2,500 $ (525) Printing $ 1,500 $ 1,000 $ (500) Water Tax $ 6,550 $ 6,400 $ (150) Water Usage $ 11,800 $ 11,000 $ (800) Stone/Sand/Soil $ 4,700 $ 4,000 $ (700) Motors $ 2,500 $ 2,000 $ (500)

4 Painting $ 4,000 $ 3,000 $ (1,000) Electricity $ 175,000 $ 165,000 $ (10,000) Fuel Oil $ 260,000 $ 250,000 $ (10,000) Blacktop/Cement $ 13,000 $ 10,000 $ (3,000) Windows/Doors $ 8,000 $ 7,000 $ (1,000) Interior Repairs $ 15,000 $ 13,000 $ (2,000) Dues $ 20,000 $ 8,720 $ (11,280) Professional Literature $ 1,125 $ 500 $ (625) In-service Education $ 12,000 $ 2,000 $ (10,000) Admin. Shared Services $ 110,560 $ 11,520 $ (99,040) Travel/Conference $ 1,000 $ 800 $ (200) Computer Support $ 25,000 $ 45,000 $ 20, Officials Basketball/Boys $ 4,386 $ 5,202 $ Officials Soccer/Boys $ 3,570 $ 3,689 $ Auto Liability $ 33,000 $ 32,000 $ (1,000) Emergency $ 500 $ - $ (500) Conference/Travel $ 500 $ 400 $ (100) Hepatitis B Vaccine $ 530 $ 400 $ (130) EZ Pass $ 2,000 $ 1,900 $ (100) Copier Supplies and Maintenance $ 3,000 $ - $ (3,000) Fuel Oil $ 16,000 $ 15,000 $ (1,000) Electricity $ 7,000 $ 6,000 $ (1,000) Repairs $ 2,500 $ 2,000 $ (500) $ 754,896 $ 614,931 $ (139,965) Large deductions include: Admin. Shared Services, Professional Development, Electricity and Fuel Oil Proposed Proposed 2013/ /2014 Decrease/ Supplies Draft #3 Draft #4 Increase Business Office $ 750 $ 650 $ (100) Paint $ 2,000 $ 1,500 $ (500) Electric Supplies $ 7,300 $ 7,000 $ (300) Copier Paper $ 20,000 $ 19,000 $ (1,000) Postage $ 20,314 $ 19,000 $ (1,314) Copier Supplies $ 4,100 $ 3,500 $ (600) Office Supplies - Elem. $ 1,300 $ 1,000 $ (300) Resource Room - Elem. $ 2,000 $ 1,400 $ (600) Periodicals $ 2,800 $ 2,720 $ (80) Supplies $ 400 $ 267 $ (133) Uniforms $ 5,000 $ 3,000 $ (2,000) Gas/Diesel $ 192,000 $ 190,000 $ (2,000) $ 257,964 $ 249,037 $ (8,927)

5 Proposed Proposed 2013/ /2014 Decrease/ Equipment Draft #3 Draft #4 Increase Transportation $ 4,700 $ 2,325 $ (2,375) $ 4,700 $ 2,325 $ (2,375) The pressure washer will be purchased in the 12/13 budget. Proposed Proposed 2013/ /2014 Decrease/ Transfers Draft #3 Draft #4 Increase Capital $ 234,413 $ 99,000 $ (135,413) Federal $ 55,000 $ 47,000 $ (8,000) Cafeteria $ 85,000 $ 80,000 $ (5,000) $ 374,413 $ 226,000 $ (148,413) Reduced annual capital project line item by $135,413. Retained $99,000 for smaller projects. Annual projects under $100,000 are aided the following year (66.7%). Projects greater than $100,000 are aided over 15 years. Proposed Proposed 2013/ /2014 Decrease/ Debt Service Draft #3 Draft #4 Increase Interest $ 220,356 $ 195,356 $ (25,000) $ 220,356 $ 195,356 $ (25,000) Bond refinancing scheduled for March 27, 2013 Estimated amount of $25,000 will be updated

6 Proposed Proposed 2013/ /2014 Decrease/ Questar III Draft #3 Draft #4 Increase Central Business Office $ 155,795 $ 135,795 $ (20,000) Recruiting Service (OLAS) $ 3,821 $ 3,127 $ (694) Printing/Communications $ 21,012 $ 19,000 $ (2,012) School Connects $ 3,373 $ 3,100 $ (273) Student Assessment Data $ 4,000 $ - $ (4,000) Regional Scoring $ 16,990 $ 15,000 $ (1,990) Model Schools Program $ 6,592 $ - $ (6,592) Staff Development/Conf. Days $ 25,000 $ 2,000 $ (23,000) Arts/Enrichment $ 19,500 $ 17,000 $ (2,500) Curriculum Mapping Software $ 5,150 $ 4,000 $ (1,150) $ 261,233 $ 199,022 $ (62,211) Central Business Office Service expanded waiting for updated cost estimated reduction of $20,000 Staff Development Left small balance for required training Review where we are to date: Under review: Tax Cap vs. Levy Need to finalize the tax cap and determine if we are going out at or under the tax cap limit. State Budget to determine if Greenville will receive any additional aid and whether districts will be held harmless on the loss of capital building aid due to the recalibration of the interest rates. Fund Balance Projections Will carry over funds for the required computer purchase.

7 Revised March 25, 2013 BOARD OF EDUCATION 1010 BOARD OF EDUCATION: The seven members of the Board of Education serve without salary. Expenses for this category include: -Board conferences, Greene County School Board meetings and workshops which allow for the Board to carry out policy making decisions for the District. -Publications under this code are for NYSSBA School Law books and other reference books. -Materials & Supplies are used for monthly meetings and budget workshops CONTRACT EXPENSE Conferences/Greene County Meetings 487 1,500 1, % Publications % 487 1,725 1, % MATERIALS/SUPPLIES % 1010 TOTAL 691 1,950 1, % 1040 DISTRICT CLERK: Expenses include: Salary of the School District Clerk. -Annual workshop for clerks to understand the laws and responsibilities that govern the position. Salary increase: contract under negotiations for the 12/13 and 13/14 school year (11/12 increase 1.92%) SALARIES Salaries 5,999 5,999 6, % CONTRACT EXPENSE Workshop % (ASBO Annual clerks workshop) MATERIALS/SUPPLIES Record Books/Supplies % 1040 TOTAL 6,351 6,249 6, % Page 1

8 1060 DISTRICT MEETG: Expenses include: One Annual Meeting and Budget Vote. -Payment for the Registration Board, Election Inspectors and Machine Custodian. -Advertising costs for the Annual Meeting and Notice of Absentee Ballots. -Supplies & materials (budget notebooks, absentee ballots, lunches for student election inspectors). Represents the cost for two votes: Budget and Building (Roof) Project CONTRACT EXPENSE Registration Board/Election Inspectors 2,082 1,370 4,400 3, % Machine Custodian % Advertising % Travel % TOTAL 2,362 2,140 5,450 3, % MATERIALS/SUPPLIES % TOTAL 2,362 2,140 5,450 3, % TOTAL ,404 10,339 13,253 2, % CENTRAL ADMISTRATION 1240 CENTRAL ADMISTRATION: Expenses include: Salaries of the Superintendent of Schools and one administrative secretary. -Conference and travel by the Superintendent of Schools relative to the duties of the position. -Books include: Educational, reference and newspapers. -Conference & travel by the administrative secretary relative to the duties of the position. -Office supplies are needed to run the District Office. (Office supplies are ordered in bulk each year with standard supplies.) District Secretary Salary: contract under negotiations for the 12/13 and 13/14 school year (11/12 increase 1.92%) CHIEF SCHOOL ADMISTRATOR SALARIES Superintendent 144, , ,042 12, % District Secretary 117,706 49,971 53,921 3, % Substitutes % TOTAL 262, , ,963 16, % EQUIPMENT % CONTRACT EXPENSE Conference/Travel 0 0 1,000 1, % Repairs/Service % Books % Conference/Travel % Copier Lease/Maintenance 2,222 3,025 2, % TOTAL 2,449 3,825 3, % Page 2

9 MATERIALS/SUPPLIES Office Supplies % TOTAL , , ,963 17, % BUSESS ADMISTRATION 1310 BUSESS ADMISTRATION: Expenses include: -Salaries of the Assistant Superintendent for Business and one Administrative Secretary. -Equipment needed in the Business Office. -Conference & travel by the Assistant Superintendent for Business relative to the duties of the position. -District wide advertising. -Conference & travel by the Administrative Secretary relative to the duties of the position. -Office supplies needed to run the Business Office. (Office supplies are ordered in bulk each year with standard supplies.) -Health & Safety services include: Right to Know, Bloodborne Pathogens, Emergency Plans, etc. -Internal Audit Services: The establishment of an internal audit function is required under the Comptroller's Five Point Plan. Currently we have a municipal agreement with Rensselaer City Schools to provide this service. Salaries: contract under negotiations for the 12/13 and 13/14 school year SALARIES 186, , , % Substitutes % TOTAL 186, , , % EQUIPMENT % CONTRACT EXPENSE Conference/Travel 0 0 1,000 1, % Advertising 827 2,500 1,400-1, % Repairs/Service % Conference/Travel % Copier Lease/Maintenance 2,185 3,025 2, % Compliance (403B Services) 2,568 3,800 3, % Health & Safety Services 7,500 8,000 8, % Internal Audit Services 4,706 6,800 6, % TOTAL 17,786 24,125 23, % MATERIALS/SUPPLIES Office Supplies 1, % -490 codes are services purchased through Questar III. They include: Central Business Office, State Aid Planning, Health Insurance consultant, W/C coordinator, policy updates, GASB 45 planning and cooperative purchasing. Cooperative purchasing - service began in the 12/13 school year. Enables districts large and small, to pricing and large volume purchasing through aggregated bidding. In the 12/13 school year the district has saved more than the cost of this service. BOCES AID RATIO 51.9% Page 3

10 QUESTAR III Central Business Office 0 148, ,795-12, % State Aid Planning 2,990 3,050 3, % Health Insurance Consultant 7,140 7,283 7, % W/C Coordinator 3,902 3,981 4, % Policy Updates 4,000 1,000 1, % Asset Management & Appraisals 5, % GASB 45 Planning and Valuation Services 4,700 4,700 4, % Long Range Financial Plan 9, % Cooperative Purchasing 0 0 7,729 7, % TOTAL 37, , ,879-4, % TOTAL , , ,447-5, % 1320 AUDITG SERVICE: As required by law, an annual external audit of the financial records and transactions of the School District is furnished by an independent auditing firm following the requirements set forth by the State Education Department CONTRACT EXPENSE Auditing Service 19,788 16,500 16, % 1325 DISTRICT TREASURER: Expenses include: Salary of the School District Treasurer. -An annual workshop for Treasurers. This workshop and others helps the Treasurer understand the laws and responsibilities that govern the position. -Supplies which are needed to complete the duties of the Treasurer. Salaries: contract under negotiations for the 12/13 and 13/14 school year (11/12 increase 1.92%) SALARIES District Treasurer 61,575 60,355 64,945 4, % CONTRACT EXPENSE Workshop % MATERIALS/SUPPLIES Materials/Supplies % TOTAL ,448 61,105 65,695 4, % Page 4

11 1330 TAX COLLECTOR: Expenses include: Salary of the Tax Collector -Cost of advertising the "Notice of Collection of Taxes". -Cost of having tax bills printed and processed. Salary: No increase for the 11/12 and 12/13 school year SALARIES School Tax Collector 5,076 5,076 5, % CONTRACT EXPENSE Advertising % Tax Billing 2,818 2,903 2, % Software Maintenance 1,275 1,314 1, % 4,093 4,347 4, % 1330 TOTAL 9,169 9,423 9, % TOTAL , , ,202-1, % LEGAL SERVICES/PERSONNEL 1420 LEGAL SERVICES: Include School Attorneys, Girvin & Ferlazzo, P.C., Hogan, Sarzynski, Lynch, Surowka & Dewind, LLP and Whiteman Osterman & Hanna LLP. Advises the Superintendent of Schools and Board of Education on all legal matters pertaining to the operation of the District. Resource and Labor Negotiation Services to be provide through Questar III and Capital Region BOCES. Human Resources - expenses include: - Salary of the Director of Human Resources - Conference & Travel relative to the duties of the position During the 12/13 budget cycle, the district worked with Questar to provide Human Resources/Personnel Functions. At this time, Questar has not move forward with this service. Money transferred from a Questar (BOCES) code back to a salary code. Salaries: Contrct under negotiations for the 12/13 and 13/14 school year. Questar III services include: recruiting services, student discipline hearing officer and labor negotiations BOCES AID RATIO 51.9% CONTRACT EXPENSE School Attorney 45,674 60,000 53,460-6, % Personnel Salaries 74, ,594 78, % Conference & Travel 1, ,300 1, % Copier Lease/Maintenance 1, % Office Supplies % Recruiting Services (OLAS) 3,036 3,710 3, % Student Discipline Hearing Officer (3) 1,540 1,545 1, % Human Resources 0 83, , % Labor Negotiations (2) 11,000 12,000 18,540 6, % TOTAL 138, , ,266-4, % Page 5

12 1480 PUBLIC FORMATION: Expenses include: district wide printing. (Examples: newsletters, handbooks), communication software and website design and management Printing 407 1,500 1, % Printing/Communications 16,959 20,400 19,000-1, % School Connects 0 3,275 3, % Website Design and Management 9,495 8,787 8, % 26,861 33,962 32,063-1, % TOTAL , , ,329-6, % OPERATION AND MATENANCE 1620 OPERATION AND MATENANCE: Maintains over $44,671,000 worth of buildings on approximately 80 acres of land. Expenses include: -Salaries for Supervisor of Buildings & Grounds, maintenance/custodians/cleaners, substitutes, and summer help. -Equipment needed to maintain the operation and maintenance of the campus. -Contractual expenses include: fuel, electricity, telephone services, refuse collection as well as blacktop, exterior & interior repairs, heating contracts and repairs, boiler overhaul, electrical repairs, cleaning of septic tank, etc. -Materials and supplies include: cleaning supplies, paper supplies, paint, electrical supplies, etc. Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school year. Other Salaries (Supervisor): under negotiations for the 12/13 and 13/14 school year MATENANCE & OPERATION SALARIES Salaries 721, , ,925 19, % Substitutes 20,279 27,000 27, % 741, , ,925 19, % EQUIPMENT Equipment 29,919 13,157 21,500 8, % Equipment - Cafeteria 0 10,300 10, % 29,919 23,457 31,800 8, % CONTRACT EXPENSE LP Gas / Unleaded Gas (Town) 1,832 1,600 1, % Water Tax 6,310 6,500 6, % Water Usage 10,334 11,800 11, % Refuse Collection 15,611 17,500 16,000-1, % Telephone 12,979 29,000 26,000-3, % Communications/Internet 10, % Electricity 140, , ,000-36, % Fuel 197, , ,000-24, % Laundry/Dry Cleaning % Sewer System Testing 1, % Building Automation Service 7,798 8,700 8, % Fire Systems Service Contract 6,415 6,100 6, % Page 6

13 Stone/Sand/Soil 2,989 4,700 4, % Blacktop/Cement ,000 10,000-3, % Seed/Fertilizer 1,974 2,000 2, % Ice Melt 4,028 9,000 7,000-2, % Miscellaneous Services 1, % Playground/Outside Athletic Equip ,000 1, % Windows/Doors 8,110 8,000 7,000-1, % Shades 0 1,500 1, % Exterior Repairs 12,939 12,000 12, % Intercom Repairs 236 2,000 2, % Interior Repairs 12,738 15,000 13,000-2, % Architect 2,400 3,000 3, % Heating Contract 14,497 15,000 15, % Heat A/C Repair 35,248 8,000 10,000 2, % Motors 696 2,500 2, % Boiler Repair 2,000 3,000 3, % Security Alarm System 4,600 3,520 3, % Electric/Repairs 5,413 6,000 6, % Uniform Service 3,416 4,380 4, % Storage Space 2,853 3,000 2, % Univent Parts 2,352 4,700 4, % Annual Athletic Field Maintenance 5,400 5,500 5, % Inspections - Folding Doors/Bleachers 1,452 2,500 2, % Pumps 2,500 3,000 3, % Pest Control Services 2,046 2,300 2, % Parts/Plumbing 1,776 4,000 4, % Service Clocks/Fire Alarm 2,313 1,000 1, % Emergency 0 2,000 2, % Cafeteria Equipment Repairs 14,421 5,000 7,000 2, % Regulatory Certification % Septic's Cleaned 6,578 5,000 5, % Fire Extinguisher Service 0 1,000 1, % Machine Repair 8,563 11,000 11, % Mats/Carpets 5,000 5,000 5, % Elevator Service/Inspection 2,864 6,000 6, % Building Alterations 19,472 18,000 18, % Conference/Travel 1, , % Risk Management Services 11,642 12,000 12, % Asbestos (Triennial Inspection) % Painting 0 4,000 3,000-1, % Mats/Mop Service 6,441 6,300 6, % 622, , ,900-71, % MATERIALS/SUPPLIES Cleaning/Maintenance 34,136 28,000 30,000 2, % Paper Supplies 10,098 8,000 10,000 2, % Paint 873 2,000 1, % Electric Supplies 1,519 7,300 7, % Sewer System Supplies % Furniture Maintenance % Hand Tools/Vacuums 2,752 2,500 2, % Page 7

14 Boiler Supplies % Hardware % Miscellaneous Supplies 939 Office Supplies % Work Boots/Shoes 1,155 2,250 2, % Mats % Health & Safety Supplies 3,771 1,000 1, % Furniture & Materials % Flags % 57,182 53,325 56,100 2, % TOTAL ,451,413 1,638,985 1,597,725-41, % 1660 CENTRAL STOREROOM: This category is for District wide supplies purchased in bulk to receive the best price. Where applicable, items are purchased using DCMO purchasing service. This service enables participating districts and municipalities, to secure pricing and advantages of large volume purchasing through aggregated bidding. Supplies purchased under this code are: copier paper, copier supplies, and laminating supplies. Also included in this code is the district wide cost for postage and bulk mailing MATERIALS/SUPPLIES Copier Paper 29,411 20,000 19,000-1, % Postage 25,204 20,314 19,000-1, % Copier Supplies 2,469 4,100 3, % Laminating Supplies 992 1,000 1, % TOTAL ,076 45,414 42,500-2, % DATA PROCESSG On-line Processing 5,724 4,381 4, % Facility Services 4,025 4,106 3,000-1, % Finance Manager 14,366 21,064 21, % E-Rate 4,377 4,465 2,750-1, % Data Warehouse 7,984 8,144 8, % Testing 7,806 10,266 10, % TOTAL ,282 52,426 50,426-2, % TOTAL ,553,771 1,736,825 1,690,651-46, % Page 8

15 SPECIAL ITEMS 1910 SURANCE: District insurance includes umbrella, pupil and multi-peril CONTRACT EXPENSE Umbrella Insurance 17,798 18,337 18, % Pupil Insurance 8,423 8,500 8, % Multi-Peril Insurance 61,113 63,343 64,770 1, % TOTAL ,334 90,180 92,053 1, % 1920 SCHOOL ASSOCIATION DUES: Cost of memberships in various school associations and educational organizations such as: CASDA, Section Two, NYSPHSAA (Athletics), Patroon Conference, and NYSSBA CONTRACT EXPENSE Dues 19,214 19,500 8,720-10, % JUDGMENT/CLAIMS: Refund of taxes or other judgments approved by court action. Judgment/Claims 0 2,000 2, % 1964 TAX REFUND: Funds set aside for potential property tax refunds for previous school years. Usually the result of assessment errors CONTRACT EXPENSE Property Tax Refund 0 1,000 1, % 1981 QUESTAR III ADM. CHARGE: Funds needed for the District's share of expenses for the administrative costs of shared services under Questar III. BOCES AID RATIO 51.9% QUESTAR III Administrative Charge 185, , ,279-4, % 1989 BOND AND NOTE EXPENSE: Charge for processing Bonds and Notes and annual reporting requirements CONTRACT EXPENSE Bond Issue Expense 2,688 7,000 13,000 6, % TOTAL , , ,052-7, % TOTAL GENERAL SUPPORT 2,623,430 2,868,722 2,826,450-42, % Page 9

16 STRUCTION - ADMISTRATION AND IMPROVEMENT 2010 CURRICULUM DEVELOPMENT AND SUPERVISION Salaries: During the development of the 12/13 budget, the full time administrative position Director of Curriculum and Communication was reduced to a.6 FTE position. This position was abolished and the position of Curriculum Specialist (1.0 FTE) was created. The teacher assigned to this special assignment was previously budgeted under expenditure code 2110) Greenville Faculty Association - Contract under negotiations for 11/12, 12/13 and 13/14 school years Salaries 97,838 58,703 88,286 29, % Conference & Travel % Supplies % Curriculum Development % 98,125 59,003 88,586 29, % 2020 SUPERVISION - REGULAR SCHOOL Expenses include: Salaries of the principals and secretaries (HS, MS & Elementary). -Contractual expenses include: professional literature. -Materials and supplies needed to run three offices. -Questar III substitute calling and reporting service. Salaries (150) contracts under negotiations for 12/13 and 13/14 Salaries (160) Greenville Paraprofessional Federation contract under negotiations for the 13/14 school year SALARIES (I) 339, , ,904 11, % SALARIES (NI) Clerical Salaries 193, , ,000-7, % Salaries - Elementary (Substitutes) 2,477 2,100 2, % Salaries - HS/MS (Substitutes) 2,962 3,000 3, % 198, , ,100-7, % EQUIPMENT Elementary School % Secondary School % Middle School % % CONTRACT EXPENSE (Elem) Professional literature for teachers 0 1, % Repair & service machines % (HS) Professional literature % Repair & service machines % (MS) Professional literature % Repair & service machines % Contract Professional Development % (District) Copier Lease/Maintenance - 3 offices % 0 1, % MATERIALS/SUPPLIES Office Supplies - Elem ,100 1, % Office Supplies - HS % Office Supplies - MS 1, % Office Supplies - Registrar % 2,395 1,800 1, % Sub. Teacher Calling Service 10,249 10,527 10, % TOTAL , , ,354 3, % Page 10

17 EVALUATION AND PLANNG 2060 Evaluation and Planning - Compensatory Education Evaluation Reporting Service. Includes: Data Coordinator/Analyst and Analysis and Reporting of Assessments Student Assessment Data 0 4, , % Student Data Reporting Service 20,411 20,925 20, % TOTAL ,411 24,925 20,806-4, % SERVICE EDUCATION 2070 In-service Education/Staff Development - Expenses for superintendent conference days and other staff development programs. Model Schools Program - provides services to component districts with quality staff development, and information and resources for teachers to improve students learning through the use of technology. BOCES AID RATIO 51.9% CONTRACT EXPENSE In-service Education 16,078 12,000 2,000-10, % Model Schools Program 5,350 5, , % Regional Scoring 9,300 15,000 15, % Administrator Mentor % Staff Development/Conference Days 47,768 25,000 2,000-23, % TOTAL ,496 57,350 19,000-38, % TEACHG - REGULAR SCHOOL 2110 TEACHG - REGULAR SCHOOL - Salaries K-12 regular teaching staff -Changes in salaries include graduate work and professional development credit. -Substitute teachers - rates: certified - $101/day; non-certified - $82/day; home tutoring - $30/hr. -Support staff employed to assist with classroom and playground duties, lunch supervision, study halls, etc. (The positions and hours vary with each employee) -Equipment needed for K-12 teaching to help maintain the instructional programs. -Contractual expenses include bookbinding, repair of classroom equipment & musical instruments, piano tuning, assembly programs, teachers conferences, etc. -Materials & supplies includes supplies for K-12 teachers to maintain the instructional programs. -Textbooks, workbooks, and periodicals to maintain the instructional programs codes are services purchased through Questar III - they include: textbook coordinator, Odyssey of the Mind, Art Exchange/Exploratory Enrichment programs, Minds On Workshop, AIP Academy program, Program Alternate to School Suspension, and Home Instruction Review Service. BOCES AID RATIO 51.9% TEXTBOOK AID $58.25 per pupil Salaries: Greenville Faculty Association contract under negotiations for the 11/12, 12/13 and 13/14 school years Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school years SALARIES (I) K - 6 Salaries K - 3 1,498,735 1,645,817 1,889, , % Salaries 4-6 1,366,097 1,248,544 1,434, , % 2,864,832 2,894,361 3,324, , % SALARIES (I) 7-12 Salaries ,233,567 3,003,505 2,996,208-7, % Page 11

18 SALARIES - SUBSTITUTES Certified Substitutes 198, , ,275 12, % Salaries - tutoring 12,705 16,000 13,500-2, % Uncertified Substitutes 38,553 41,300 28,841-12, % 249, , ,616-2, % SALARIES (NI) Salaries N/I Aides 225, , ,524 41, % Sub Teachers Aides 11,989 19,200 19, % 237, , ,724 41, % EQUIPMENT ELEM Kindergarten % Grades 1/ % Grades 3/ % Grade % Equipment K % Art % Challenge % Guidance Counselor % Music % Lease Purchase - Musical Instruments 2,676 2, , % Physical Education 0 0 1,000 1, % Early Literacy & Math % Building Equipment % Sub total - Elem. 2,676 2,676 2, % HS Art (9-12) % Equip. Health (9-12) % Home/Career Skills (9-12) % HS Challenge % Technology (9-12) % Music (9-12) % Lease/Purchase - Musical Instruments 2,675 2, , % Physical Education (9-12) % Building Equipment (9-12) % Equipment (9-12) 0 0 2,675 2, % English % Foreign Language % Mathematics % Science % Social Studies % Business % Agriculture % WSLC % Sub total - HS 2,675 2,675 2, % MS Equipment (6-8) 0 0 2,675 2, % Equip. Grade % Team % Team % Health (6-8) % Home & Careers (6-8) % Music (6-8) % Lease/Purchase - Musical Instruments 2,675 2, , % Page 12

19 Foreign Language (6-8) % Art (6-8) % Technology (6-8) % Building Equipment % Sub total - MS 2,675 2,675 2, % TOTAL - Equipment ,026 8,026 8, % CONTR EXPENSE BOOKBDG % ELEM Repair - Classroom Equipment % Piano tuning % Repair - Musical Instruments (Elem) % Assembly Programs % Awards % Emergency % Challenge (Gifted and Talented) 0 1,300 1, % Sub total - Elem 553 4,000 4, % Bookbinding 212 1,000 1, % Repair - Classroom Equipment 750 3,000 3, % Piano tuning % Repair - Musical Instruments (HS) % Assembly Programs % Awards % Emergency % Graduation expense 410 1,300 1, % Ag. - Conference & Travel 632 1,675 1, % Challenge (Gifted and Talented) 150 1,000 1, % Band Uniform Maintenance % HS field trip fees % Sub total - HS 3,171 11,375 11, % MS Bookbinding % Repair - Classroom Equipment % Repair - Musical Instruments (MS) % Assembly Programs % Awards % Emergency % Graduation expense % Challenge (Gifted and Talented) % Sub total - MS 2,135 3,150 3, % Conference & Travel - District wide (GFA) 1,442 2,000 2, % IB Diploma Program 20,686 13,150 15,000 1, % TOTAL Contractual 27,987 33,675 35,625 1, % MATERIALS/SUPPLIES ELEM Kindergarten 1,512 1,500 1, % Grades 1/2 2,965 2,700 2, % Grades 3/4 2,235 2,400 2, % Grade ,200 1, % K - 5 4,013 5, , % Art 1, ,100 2, % Elementary - Challenge 1, % Page 13

20 Music ,000 1, % Physical Education 1, % Early Literacy & Math % Science % Musical % Sub total - Elem. 18,349 13,446 14, % HS (9-12) Art (9-12) 3,897 3,975 3, % Materials Challenge (9-12) % Supplies Home/Careers Skills (9-12) % Student Activities % Technology (9-12) % Music (9-12) 1, % Physical Education (6-12) 2,299 2,000 2, % Grades (9-12) 1, % Business Education % English % Foreign Language % Mathematics % Science 2,580 2,600 2, % Social Studies % Diplomas 1,514 1,500 1, % Agriculture 2,549 2,000 2, % Whole Student Learning Center % Sub total - HS 19,728 15,650 15, % MS (6-8) Grades (6-8) 4, ,000 2, % Materials Team % Supplies Team % Team % Art (6-8) 984 1,200 1, % Business (6-8) % Health Education (6-8) % Home & Careers (6-8) 661 1, % Technology (6-8) 2,435 2,500 3, % Music (6-8) % Foreign Language (6-8) % Challenge % MS AIS % Sub total MS 11,602 7,700 11,170 3, % K-12 Supplies / Music 3, % TOTAL - Mat. & Supplies ,274 36,796 40,970 4, % TUITION Tuition 0 7,000 6, % TEXTBOOKS ELEM K - 5 1,527 3, , % Early Literacy & Math 1,574 2,000 5,360 3, % Sub total - Elem. 3,101 5,480 5, % HS (9-12) Art (9-12) TextbooksHealth Education (9-12) % Home/Career Skills (9-12) 1,560 1, , % Technology (9-12) 1,000 1, , % Page 14

21 Music (9-12) 1,531 1, , % Physical Education (9-12) % Challenge (9-12) % Grades (9-12) ,427 17, % Business Education 1,423 1, , % English 6,088 5, , % Foreign Language % Mathematics 778 1, , % Science 0 3, , % Social Studies % Agriculture 1,974 2, , % Whole Student Learning Center % Sub total - HS 15,468 17,427 17, % MS (6-8) Grades (6-8) 2,342 6,016 9,000 2, % TextbooksTeam 6 4,670 2,500 2, % Team 7 2,961 2,500 2, % Team 8 2,279 2,500 2, % Technology (6-8) % Health (6-8) 0 3, , % Home & Careers (6-8) % Music (6-8) 1,945 1,000 1, % Art (6-8) % Remedial (AIS) 2, % Foreign Language (6-8) % Sub total - MS 17,674 19,316 18, % Private School - Textbooks 5,828 7,000 6, % SUPPLEMENTAL TEXTBOOKS ELEM Kindergarten 1,803 2,250 2, % Grades 1/2 4,052 4,500 4, % Grades 3/4 1,789 3,600 4, % Grade ,250 1, % K - 5 6,767 6,000 10,452 4, % Elementary Challenge % Music 2,021 2,000 1,000-1, % Sub total - Elem. work/text 17,603 20,900 24,502 3, % K-12 Textbooks 20, % TOTAL Textbooks 79,912 70,123 72,439 2, % QUESTAR III Textbook Coordinator 2,584 3,196 3, % Emergency 0 4,680 4, % Odyssey of the Mind % Arts Exchange/Exploratory Enrichment 25,926 17,000 17, % Minds On Workshop 0 0 3,150 3, % Natures Classroom (Included in Arts/ Expl. ) 0 4,500 4, % ALP Academy Program 204, , ,426 7, % Prog. Alt. To School Suspension 10,032 10,232 10, % Home Instruction Review Service 7,034 5,780 5, % ESOL (IT) % 250, , ,827 11, % TOTAL 2110 TOTAL - TEACHG 7,005,492 6,761,403 7,242, , % Page 15

22 CHAPTER 241 SPECIAL EDUCATION 2250 CHAPTER 241 SPECIAL EDUCATION - This part of the budget is set aside for students who have been identified with handicapping conditions. In order to comply with state mandates a continuing evaluation of programs serving the handicapped and learning disabled children may necessitate changes within this program during the school year. -Instructional salaries include teachers, teacher of the speech/hearing impaired, and speech pathologists. -Non-instructional salaries - include secretary and support staff. -Equipment requested for the special education teachers/classes. -Contractual expenses include: administrative shared service with other districts, physical therapy services, copier expenses, travel & conferences, periodicals, software and state services. -Material and supplies needed for the special education programs and office. -Tuition - for private and public school placements such as: Wildwood, Children's Annex, the Center for the Disabled and Questar III programs. Salaries: Greenville Faculty Association contract under negotiations for the 11/12, 12/13 and 13/14 school years. Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school years SALARIES Salaries (I) 1,965,092 1,953,004 1,898,435-54, % SALARIES Salaries (NI) 257, , ,190 43, % Substitutes 8,307 17,215 15,000-2, % 265, , ,190 41, % EQUIPMENT Elementary 5,452 2,000 2, % Middle % Secondary % Sub total 5,452 2,000 2, % ADMISTRATIVE SHARED SERVICES 103, ,430 11,520-96, % Physical Therapy 43,000 51,000 45,000-6, % Travel & Conferences 653 1, % State Services (Student Support) 1,900 1,500 1, % Periodicals % Software/Director's Website % Copier - Supplies/Maintenance 0 3, , % Medicaid Reimbursement Services 3,000 3,025 3, % Sub total 151, ,955 61, , % SUPPLIES & MATERIALS Resource Room/Basic Skills (Elem) 1,421 1,400 1, % Resource Room/Basic Skills (MS) % Resource Room/Basic Skills (HS) % Speech Therapy % Physical Therapy % ESL Supplies % Grapeville Supplies % CSE Office % Sub total 3,464 2,950 3, % Page 16

23 TUITION Tuition - Private schools 544, , ,875 72, % Tuition - Public schools 19, , ,000-25, % Tuition - previous year adjustments 0 10,000 10, % Pre school costs % Sub total 563, , ,875 47, % TEXTBOOKS Elementary 2,981 2,000 2, % Middle 966 1,200 1, % High School 58 2,500 2, % Sub total 4,005 5,700 5, % QUESTAR III BOCES - Tuition 245, , ,773-66, % Itinerant Services 72,601 45,935 26,164-19, % Sub total 318, , ,937-85, % TOTAL ,277,846 3,506,191 3,348, , % OCCUPATIONAL EDUCATION Includes Occupational Therapy and Questar Career/Technical programs, New Visions programs and Tech Valley High School. BOCES AID RATIO 51.9% Effective with 2006/007 school year, CTE and New Vision placements are billed using a 5 year average of student enrollment rather than the current year's enrollment. Starting with the school year, Tech Valley was included in the 5 year average calculations. During the 2012/2013 school year 44 students are enrolled in these programs. It is anticipated that approximately the same number of student will be enrolled during the 2013/2014 school year. Contract Expense Occupational Therapy 51,116 57,000 48,000-9, % Occupational Therapy - supplies % Career & Tech/Visions/Tech Valley 426, , ,014 17, % TOTAL , , ,014 8, % TEACHG SPECIAL SCHOOLS 2330 TEACHG SPECIAL SCHOOLS - Questar III services include equivalent attendance programs. BOCES AID RATIO 51.9% Summer School Salaries (HS/MS) % Summer School Supplies (MS) % % Employment Preparation Equivalent Attendance Program (GED) 38, % Eq. Att. Prog. (GED) w/ special needs 51,810 84,070 37,111-46, % TOTAL ,835 84,070 37,111-46, % Page 17

24 STRUCTIONAL MEDIA 2610 STRUCTIONAL MEDIA - This code includes the expenses of operating a school library in both the Elementary and Secondary school. -Salaries - instructional media specialist, Director of Technology, and Technology Assistant -Equipment needed in the libraries -Contractual expenses include: equipment repair and software -Materials & supplies include: books, A/V materials, periodicals, supplies, etc. LIBRARY AID (BOOKS) $6.25 per pupil Computer Hardware Lease contractual expenditure code ($80,000) has been moved to Computer Hardware Lease Questar III code. This purchase is made through Questar to qualify for BOCES aid. Salaries: Greenville Faculty Association contract under negotiations for the 11/12, 12/13 and 13/14 school years. Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school years SALARIES Salaries (I) 93,368 93,252 99,002 5, % SALARIES Salaries (NI) 126, , ,376 24, % EQUIPMENT Elementary % Secondary % Sub total % CONTRACT EXPENSE Equipment Repair (District) % AV Repair % Reader Printer Contract % Computer Support 31,895 26,030 25,000-1, % Library Automation 2,380 2,400 2, % Student coin/copier 1,259 1,250 1, % Sub total 35,534 30,480 29,450-1, % MATERIALS & SUPPLIES ELEM Library Books 4,198 4,400 4, % AV Materials 1,076 1,100 1, % Periodicals 1,328 2,720 2, % Supplies % MS/HS Library Books 5,815 6,000 6, % AV Materials % Reference Books 0 1,500 1, % Periodicals 897 1,010 1, % Supplies % Bookbinding % DISTRICTWIDE Computer Supplies 16,720 17,770 17, % Sub total 30,301 35,597 35, % Pro Quest 1, , % Black Board On-line Learning % Computer Hardware 17,220 17,036 18, % Computer Hardware - Lease 0 80, , % Computer Repair (District)(parts) 4,711 6,500 6, % Computer Software (District) 21,184 19,000 23,000 4, % Sub total 45, ,093 49,627-74, % Page 18

25 Computer Software-Microsoft 9,208 8,435 9, % Internet - NERIC 0 39,821 29,625-10, % Internet Filter - NERIC 0 0 4,750 4, % Equipment Contract-Leases (copiers) 82,342 55,748 65,000 9, % Computer Hardware - Lease ,000 80, % Sub total 91, , ,461 84, % TOTAL , , ,513 38, % ATTENDANCE REGULAR SCHOOLS ATTENDANCE REGULAR SCHOOLS Salaries - 1 clerk-typist position -Materials & supplies needed to help keep attendance records. Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school years. SALARIES (NI) Salaries 18,987 19,717 23,316 3, % CONTRACT EXPENSE Conference & travel % % MATERIALS & SUPPLIES Materials & Supplies % TOTAL ,987 19,767 23,366 3, % GUIDANCE REGULAR SCHOOL 2810 GUIDANCE REGULAR SCHOOL -Salaries - 4 Guidance counselors (2 High School; 1 Middle, 1 Elementary); 1 secretary -Equipment needed for the Guidance Office. -Contractual expenses include: professional literature, reference books, and conference & travel. -Materials & supplies include: testing and office supplies. -Questar III services include: Guidance Info System, ClearTrack software/support, Accelerate U - Online Learning Program, Student Management System, Curriculum Mapping and Nutrition Management Software. BOCES AID RATIO 51.9% Salaries: Greenville Faculty Association contract under negotiations for the 11/12, 12/13 and 13/14 school years. Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school years SALARIES Salaries (I) 274, , ,920 13, % SALARIES (NI) Salaries (NI) 26,398 27,288 29,409 2, % Salaries - Substitutes % 26,398 27,288 29,409 2, % EQUIPMENT Equipment (Elem) % Page 19

26 CONTRACT EXPENSE Books - professional literature (HS) % Reference Books (HS) % Machine Repair % Books - professional literature (MS) % Reference Books (MS) % Conference & Travel (MS) % 253 1,152 1, % MATERIALS & SUPPLIES Testing Supplies - Elementary ,700 1, % Testing Supplies - HS 925 2,714 2, % Testing Supplies - MS % Office Supplies - Elementary % Office Supplies - HS % Office Supplies - MS % 1,852 4,789 5,914 1, % QUESTAR III Guidance Info System 0 5,668 5, % Distance Learning - Accelerate U 3,640 8,724 5,000-3, % Student Management System 31,674 32,000 31, % Clear track Software/Support 12,077 12,319 12, % Nutrition Management 7,652 7,807 6,802-1, % My Learning Plan 4,481 4,571 4, % Curriculum Mapping Software 0 5,150 4,000-1, % 59,524 76,239 70,321-5, % TOTAL , , ,716 10, % HEALTH SERVICES REGULAR SCHOOL 2815 HEALTH SERVICES REGULAR SCHOOL -Salaries include: 3 Registered Nurses and 1 Licensed Practical Nurse -Equipment needed for the Health Office -Contractual expenses include: equipment repair, health services to other districts, Hepatitis B vaccine, school physician and waste disposal Salaries: Greenville Faculty Association contract under negotiations for the 11/12, 12/13 and 13/14 school years. Salaries: Greenville Paraprofessional Federation contract under negotiations for the 13/14 school years. An additional increase in salaries is to provide nursing coverage as needed at athletic and extracurricular activities based on the health care needs of our students SALARIES (NI) Salaries 163, , ,303 21, % Salaries 27,097 28,093 30,222 2, % Salaries - Substitute 4,868 3,000 4,500 1, % 195, , ,025 25, % EQUIPMENT Elementary % Secondary % % CONTRACT EXPENSE Equipment Repair % Service - Other Districts 14,816 19,500 17,500-2, % Hepatitis B Vaccine 255 1,000 1, % School Physician 6,300 7,000 7, % Waste Disposal 3,577 2,500 3,700 1, % 25,008 30,500 29, % Page 20

27 MATERIALS & SUPPLIES Elementary Supplies 3,285 2,800 2, % Secondary Supplies 3,506 4,000 4, % 6,791 6,800 6, % TOTAL , , ,525 24, % PSYCHOLOGICAL SERVICES 2820 PSYCHOLOGICAL SERVICES -Salaries - psychologists -Material & supplies and testing supplies Salaries: Greenville Faculty Association contract under negotiations for the 11/12, 12/13 and 13/14 school years SALARIES (I) Salaries 318, , ,831 16, % MATERIALS & SUPPLIES Materials & Supplies % Testing supplies (Elem) % Testing supplies (MS) % 1,306 1,400 1, % TOTAL , , ,231 16, % CO-CURRICULAR ACTIVITIES 2850 CO-CURRICULAR ACTIVITIES -Salaries for advisors and chaperones for co-curricular activities. Salary increase is based on selected stipends "clubs" being added back to the budget. For the 12/13 school year this included ES/MS/HS Band Directors and Choral Directors, and SADD. Other clubs were able to run due to donations and/or the contractual tuition reimbursement professional activity SALARIES Salaries - Advisors 57,481 25,678 36,052 10, % Chaperones (I) 943 1,900 1, % 58,424 27,578 37,952 10, % SALARIES (NI) Chaperones (NI) 1,893 1,900 1, % TOTAL ,317 29,478 39,852 10, % Page 21