2012 13 District Budget Proposal Public Budget Hearing May 7, 2012
Three Part Budget Summary FUNCTION 2011-12 2012-13 $ Change % Change Total Administrative $ 1,833,335 $ 1,841,644 8,309 0.45% Total Capital $ 4,360,581 $ 4,456,948 96,367 2.21% Total Program $ 12,400,484 $ 13,093,182 692,698 5.59% Totals 18,594,400 19,391,774 797,375 4.29%
Administrative Budget Function 2011-12 2012-13 $ change % change Board of Education 14,102 $ 14,343 $ 241 1.71% Central Administration 197,045 $ 207,845 $ 10,800 5.48% Business Administration 435,541 $ 449,106 $ 13,565 3.11% Legal 5,235 $ 5,235 $ - 0.00% Personnel 32,875 $ 30,815 $ (2,060) -6.27% Public Information 7,600 $ 7,600 $ - 0.00% Printing/Mailing 21,030 $ 11,500 $ (9,530) -45.32% Central Data Processing 136,806 $ 143,436 $ 6,630 4.85% Other Central Services 31,745 $ 31,361 $ (384) -1.21% Insurance 54,500 $ 56,100 $ 1,600 2.94% BOCES Administration 217,276 $ 222,120 $ 4,844 2.23% Supervision/Regular School 307,554 $ 301,484 $ (6,070) -1.97% Planning/Evaluation 29,999 $ 30,642 $ 643 2.14% Employee Benefits 342,027 $ 330,057 $ (11,970) -3.50% Total Administrative $ 1,833,335 $ 1,841,644 $ 8,309 0.45%
Administrative Budget The administrative component of the 2012 13 proposed budget is 9.52%. It includes office and central administrative expenses for all certified school administrators. This includes salaries and benefits, as well as all other costs to operate the District office, each school s main office, and Board of Education expenses. Increases are due to contractual salary increases (including BOCES program staff). Decreases in Personnel and Printing/Mailing are due to staff reduction and layoff. A decrease in employee benefits resulted from a change in health insurance plans. Budgeted expenditures for contractual items and materials & supplies in various accounts have also been decreased where possible.
Capital Budget Function 2011-12 2012-13 $ change % change Operation of Plant 778,645 $ 754,867 $ (23,778) -3.1% Maintenance of Plant 321,110 $ 328,931 $ 7,821 2.4% Judgements & Claims 450 $ 450 $ - 0.0% Employee Benefits 458,118 $ 391,201 $ (66,917) -14.6% BOCES Capital 79,010 $ 74,195 $ (4,815) -6.1% Refund of Taxes 0 $ - $ - #DIV/0! Debt Service 2,703,613 $ 2,886,684 $ 183,071 6.8% Transfer to Capital 19,635 $ 20,620 $ 985 5.0% Total Capital $ 4,360,581 $ 4,456,948 $ 96,367 2.21%
Capital Budget The capital component of the 2012 13 proposed budget is 22.98%. This portion of the budget covers the entire cost of cleaning and maintaining District facilities including salaries, benefits, service contracts, supplies and utilities. In addition, debt service and the District s contribution to BOCES capital construction are included. The increase in maintenance of plant is due to salary increases and shared services. Debt service increased due to an additional bus purchased in 2011 2012 on our five year plan and the debt service of the most recent project. Transfer to Capital has increased due to the bus garage lease with Horseheads School District. Decreases are due to elimination of a cleaning position and a change to the negotiated plan for health insurance.
Program Budget Function 2011-12 2012-13 $ change % change In-service Training $ 45,027 $ 35,427 $ (9,600) -21.3% Instruction-Regular School $ 4,966,786 $ 5,151,793 $ 185,007 3.7% Special Education $ 2,575,230 $ 2,861,759 $ 286,529 11.1% Occupational Education $ 729,659 $ 635,142 $ (94,517) -13.0% Instruction-Special Schools $ 126,286 $ 110,981 $ (15,305) -12.1% Library/Media $ 40,817 $ 84,974 $ 44,157 108.2% Computer Assisted Instruction $ 38,959 $ 34,909 $ (4,050) -10.4% Guidance $ 123,111 $ 123,925 $ 814 0.7% Health Services $ 108,568 $ 109,145 $ 577 0.5% Diagnostic Screening $ - $ - $ - #DIV/0! Co-Curricular Activities $ 33,275 $ 26,445 $ (6,830) -20.5% Interscholastic Athletics $ 203,559 $ 187,674 $ (15,885) -7.8% Transportation $ 462,491 $ 467,506 $ 5,015 1.1% Transfers to other funds $ 25,000 $ 30,000 $ 5,000 20.0% Employee Benefits $ 2,921,716 $ 3,233,502 $ 311,786 10.7% Total Program $ 12,400,484 $ 13,093,182 $ 692,698 5.59%
Program Budget The program component of the 2012 13 proposed budget is 67.51%. It includes funding for all K 12 educational programs, including staff salaries and benefits, educational support services, BOCES instructional services, interscholastic athletics and transportation. Increases are due to teaching positions funded by Education Jobs funds in 2011 2012 now funded in the General Fund, contractual salary increases and increases in fringe benefit rates (ERS, TRS, health insurance). Special education increased due to the increase in cost per class and number of students in BOCES programs. Occupation education decreased due to less student participation. In service training funds were decreased for next year as was BOCES regional summer school, co curricular stipends and athletics and materials and supplies. All equipment was eliminated.
Revenue Summary Estimated Revenue 2011-12 Adopted 2012-13 Proposed $ Incr(Decr) % Incr(Decr) State Aid 9,961,434 10,275,265 313,831 3.15% Other Revenues 815,781 872,852 57,071 7.00% Use of Reserves 481,047 645,942 164,895 34.28% Appropriated fund balance 600,000 600,000 0 0.00% Total revenue without levy 11,858,262 12,394,059 535,797 4.52% Tax Levy needed 6,736,138 6,997,715 261,577 3.88% Total Revenue 18,594,400 19,391,774 797,374 4.29% Tax levy cap amount 7,132,513 396,375 5.88% Amount over(under) cap (134,798) -2.00%
State Aid Revenue 2011-12 2012-13 +(-) $ from +(-) % from Aid Category Base Legislative Budget 11-12 Base 11-12 Base Foundation Aid* $ 6,677,298 $ 6,717,361 $ 40,063 0.60% Gap Elimination Adjustment $ (1,779,127) $ (1,640,614) $ 138,513-7.79% Gap Elimination Adjustment Restoration $ - $ 140,625 $ 140,625 100.00% Public High Cost Excess Cost*** $ 169,496 $ 220,633 $ 51,137 30.17% Private Excess Cost*** $ 6,864 $ 26,721 $ 19,857 289.29% BOCES*** $ 1,498,601 $ 1,609,219 $ 110,618 7.38% Transportation*** $ 388,971 $ 396,683 $ 7,712 1.98% Building Aid*** $ 2,538,248 $ 2,501,945 $ (36,303) -1.43% Instructional Materials*** $ 102,584 $ 102,692 $ 108 0.11% Total General Aids $ 9,602,935 $ 10,075,265 $ 472,330 4.92% Fed Education Jobs Fund $ 396,402 $ - $ (396,402) -100.00% Universal Pre-K $ 163,116 $ 164,736 $ 1,620 0.99% Total Aid $ 10,162,453 $ 10,240,001 $ 77,548 0.76% * 2012-13 is the first increase in Foundation Aid since 2008-09 *** Aids based on current or prior years actual expenditures
Use of Reserves Reserves Available Use of Reserves Cover Workers Compensation Premium Cover Unemployment Payments Cover Employees Retirement System (ERS) contribution Reverse Tax Certiorari from 2008 Additional Reserves to be applied Total Use of Reserves $1,789,676 $84,560 $25,000 $250,000 $16,349 $269,383 $645,292 Remaining Reserves Available $1,144,384
5 Year Tax Information 2007 2008 2009 2010 2011 2012 Equalized Value $ 283,395,905 $ 293,908,356 $ 301,816,545 $ 314,940,612 $ 309,755,948 $ 310,854,837 Levy $ 6,167,122 $ 6,252,748 $ 6,367,168 $ 6,434,998 $ 6,506,235 $ 6,736,138 Tax Rate/$1000 Equalized Value $ 21.76 $ 21.27 $ 21.10 $ 20.43 $ 21.00 $ 21.67 Tax Levy as a % of Equalized Value 2.18% 2.13% 2.11% 2.04% 2.10% 2.17%
Tax Levy Cap Tax Levy Cap Calculations and Totals Tax Levy Limit (Cap) Before Exclusions Tax Levy FYE 06/30/2012 $ 6,736,138 Tax Base Growth Factor 1.0085 PILOTS receivable FYE 06/30/2012 $ 139,295 Capital Tax Levy for FYE 06/30/2012 $ 98,970 Allowable levy growth factor 1.0200 PILOTS receivable FYI 06/30/2013 $ 145,639 Total Levy Limit Before Exclusions $ 6,824,756
Tax Levy Cap Exclusions Tax levy necessary for expenditures resulting from tort orders/judgments over 5% FYE 06/30/2012 tax levy $0 Capital Tax Levy for FYE 06/30/2013 $298,965 Tax levy necessary for pension contribution expenditures casued by growth in the system average actuarial contribution rate (ERS) or normal contribution rate (TRS) in excess of 2 percentage points: ERS $8,792 TRS $0 Total Exclusions $ 307,757
Tax Levy Cap Tax Levy Limit, Plus Exclusions $ 7,132,513 Proposed Levy for FYE 06/30/2013 $6,997,715 Difference Between Tax Levy Limit Plus Exclusions and Proposed Levy Do you plan to override the cap in 2013? $134,798 Yes No
Estimated Taxes on $100,000 House with a 3.88% Tax Levy Increase Property Value $100,000 Tax rate per $1000 of assessed value Average School Tax Bill * Annual $ tax increase (before STAR) Monthly $ tax increase (before STAR) 2011 12 2012 13 2012 13 Actual Proposed Budget Contingency $21.67 $22.51 $21.67 $2,167 $2,251 $2,167 $84 $0 $7.00 $0 Basic STAR Exemption ** Average tax due after STAR Annual $ tax increase (after STAR) Monthly $ tax increase (after STAR) $643 $656 $643 $1,524 $1,595 $1,524 $71 $0 $5.92 $0.00 This chart does not take into account any change in assessed value or town equalization rates.
Contingent Budget/ Tax Levy $6,997,715 Tax Levy with Proposed Cuts 2011 12 Tax Levy $6,736,138 $261,577 Difference to reach Contingency Contingent budget would mean NO INCREASE in the TAX LEVY from 2011 12 Contingent budget cuts need to be proportionate between the Administrative and Program budgets Administrative budget can be no more than 12.453% of Program budget Budget is $17,169 under the Administrative Cap under proposed contingent budget
Recommended Cuts for Contingency
Contingent Budget FUNCTION 2011-12 2012-13 $ Change % Change Total Administrative $ 1,833,335 $ 1,810,091 (23,244) -1.27% Total Capital $ 4,360,581 $ 4,456,948 96,367 2.21% Total Program $ 12,400,484 $ 12,863,158 462,674 3.73% Totals 18,594,400 19,130,197 535,798 2.88%
Propositions Proposition Number 1 - Budget Shall the following proposition be adopted, to wit: BE IT RESOLVED, that the proposed budget of $19,391,774 of the Elmira Heights Central School District for 2012-2013 be approved in accordance with Section 2022 of the Education Law and that the balance of said budget after applying available public moneys thereto be raised by a tax upon the taxable property of said District. Proposition Number 2 ~ School Buses Shall the following resolution be adopted, to wit: BE IT RESOLVED, that the Board of Education of the Elmira Heights Central School District, Towns of Horseheads, Big Flats and Elmira, County of Chemung, is hereby authorized and directed to purchase one (1) 65- passenger bus and one (1) 54-passenger bus and expend therefore a sum not to exceed $230,000, which said total sum of $230,000, or so much thereof may be necessary shall be raised by tax on the taxable property of the School District to be collected in five annual installments, and to issue obligations of the District therefore in accordance with the Education law and Local Finance Law.
Board of Education Candidates Harvey Harris My name is Harvey Harris, a lifelong resident of Elmira Heights and graduate of Thomas Edison High School. My wife Jo Ann and I have children who graduated from Thomas Edison. I am currently retired from Pepsi Cola, and working part time with Watkins Glen International. As a Pepsi Cola employee, I was responsible for sales and budget issues in colleges and schools in the surrounding seven counties. I have served the community of Elmira Heights and the school district in many ways, including coaching girls JV and Varsity Basketball, Varsity Volleyball and boys JV Baseball. I have helped coach for the Elmira Heights Cinderella and Little League, and have supported field improvements on both fields. For the last 5 years, I have enjoyed serving the people of Elmira Heights as a School Board Member. This past year has been very trying on everyone on the board, administration and staff. Working together we can ensure the Elmira Heights School District will remain a strong and independent school district.
Board of Education Candidates Christopher Callas My name is Christopher Callas, and I am current Vice President of Elmira Heights Board of Education. I am a proud Elmira Heights native, and I would like your vote on May 15, 2012. I am writing today to reintroduce myself to you Professionally, I am an Assistant Director of Admissions Counseling at Keuka College. I hold a Masters Degree in Student Personnel Administration from Buffalo State College where I was elected President of my class. I also have a BA in Political Science and minor in Theatre from the University at Buffalo, where I was also President of my class. I am proud to have two different Associates degrees from Corning Community College. Thanks to my profession, I have seen and been to every school district in New York State. I am proud of what we have here in our school district and what we have to offer the children of Elmira Heights. Last year with the help of our Superintendent and a few civic organizations, I was able to put together the first ever Spring College Fair for our community at no cost to the taxpayers. I am currently in the process of putting together this year s college fair on May 23, 2012. This event is the only college fair in the spring for the Southern Tier. I am proud to be a representative for our tax payers, and, again, I would appreciate your vote on May 15.
Salary Information New York State legislation requires the disclosure of information regarding budgeted salary and benefits of the Superintendent and the salary of any other public school officials in excess of $123,000. No employee of the Elmira Heights Central School District receives a salary in excess of $123,000 other than the Superintendent.
New York State School Report Card - Fiscal Accountability Supplement New York State Educational Law and the Commissioner s Regulations require the attachment of the NYS School Report Card to the public school district budget proposal. The regulations require that certain expenditure ratios for general education and special education students be reported and compared with ratios for similar districts and all public schools. The required ratios for this district are reported here. 2009-2010 School Year General Education Special Education This School District Similar District Group Total of All School Districts in NYS Instructional Expenditures $8,465,098 $3,432,722 Pupils 1,114 146 Expenditures Per Pupil $7,599 $23,512 Instructional Expenditures $7,931,685,291 $3,040,144,023 Pupils 818,103 112,811 Expenditures Per Pupil $9,695 $26,949 Instructional Expenditures $30,088,158,593 $11,362,166,093 Pupils 2,709,505 422,576 Expenditures Per Pupil $11,105 $26,888 Similar District Group Description: Average Need / Resource Capacity 2009-2010 School Year This School District Similar District Group Total of All School Districts in NY State Total Expenditures Per Pupil $16,596 $18,262 $19,921
New York State School Report Card Information about Students with Disabilities New York State Education Law and the Commissioner s Regulations require the attachment of the NYS School Report Card to the public school district budget proposal. The regulations require reporting students with disabilities by the percent of time they are in general education classrooms and the classification rate of students with disabilities. These data are to be compared with percentages for similar districts and all public schools. The required percentages for this district are reported below. Student Counts as of October 6, 2010 Student Placement Percent of Time Inside Regular Classroom This School District Count of Students with Disabilities Percentage of Students with Disabilities Similar District Group Percentage of Students with Disabilities Total of All School Districts in NY State Percentage of Students with Disabilities 80% or more 99 73.3% 57.3% 56.2% 40% to 79% 12 8.9% 19.8% 11.9% Less than 40% 24 17.8% 16.8% 23.0% Separate Settings 0 0.0% 3.8% 6.0% Other Settings 0 0.0% 2.3% 2.9% School-age Students with Disabilities Classification Rate 2010-11 School Year This School District Similar District Group Total of All School Districts in NY State Special Ed. Classification Rate 13.0% 12.3% 13.0% Similar District Group Description: Average Need / Resource Capacity
2012-2013 PROPERTY TAX REPORT CARD 0000 ELMIRA HEIGHTS SCHOOL DISTRICT CONTACT PERSON: Debra Palmer TELEPHONE NUMBER: 607-734-7114 Budgeted 2011-2012 (A) Budgeted 2012-2013 (B) Percent Change (C) Total Spending $18,594,400 $19,391,774 4.29% School Levy Tax Limit $6,824,756 Permissible Exclusions to the School Tax Levy Limit $307,757 Proposed School Year Tax Levy (not including Permissible Exclusions to the School $6,689,958 Tax Levy Limit) Proposed School Year Tax Levy (including Permissible Exclusions to the School Tax $6,736,138 $6,997,715 3.88% Levy Limit)* Public School Enrollment 1,072 1,086 1.31% Consumer Price Index 3.2% *If this Percent Change exceeds the Tax Levy Limit With Exclusions, approval of 60% or more of qualified voters present and voting is required. Actual 2011-2012 (D) Estimated 2012-2013 (E) Adjusted Restricted Fund Balance $3,052,649 $2,406,707 Assigned Appropriated Fund Balance $1,146,954 $1,345,942 Adjusted Unrestricted Fund Balance $798,275 $775,671 Adjusted Unrestricted Fund Balance as a Percent of the Total Budget 4.29% 4.00%
We are THE Elmira Heights CSD Where kids come first and WE MATTER!