Massena Central School District

2012-2013 Budget

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Revenues = ExpensesState Aid Salaries

Property Taxes Benefits

Reserves/Savings Supplies

Utilities

Transportation

Maintenance & Repairs

Building projects

Frozen state aid coupled w/Gap Elimination Adjustments

Shrinking tax roles

Tax levy cap

Long range planning Managing our fund balance Sustainability

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Frozen foundation aid (not tied to expenses)◦ Gap Elimination Adjustment◦ Possibility of $200 million to be shared◦ Highly dependent on state aid (54 percent of

budget)

Tax levy cap◦ Budgets that meet the cap need a majority to pass.◦ Budgets greater than cap need 60+% to pass.◦ Not a tax cap◦ Not 2 percent

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Declining tax rolls• Fewer properties to share tax burden

Taxpayer fatigue• Resident cannot/will not accept substantial tax

increases Revenue trends

• As state aid falls, the district is forced to rely on using fund balances and local taxes

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Salaries Benefits

◦ Health insurance, pension costs (state required)

State mandates◦ Special education◦ Reporting◦ Teacher and principal evaluation process (APPR)◦ New standardized curriculum (Common Core)

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Transportation◦ Fuel costs ($5-6 gasoline)◦ Buses

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Making careful use of “savings” to balance today’s needs with our future fiscal survival

Reallocate $8.7 million in uncommitted employee benefits reserve fundUse unappropriated fund balance to minimize tax impact and to protect programs

Year Amount

2010-2011 $1,778,605

2011-2012 -$2,597,389

2012-2013 -$4,002,811

2013-2014 -$4,851,877

2014-2015 -$5,612,590

2015-2016 -$5,081,114

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*Fund balance reaches $0 mid-year

- - - - - -

45 positions cut

Position cuts resulted in eliminating electives with minimal enrollment, increased class sizes and district personnel shared between schools.

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Current Educational Programs Pre-Kindergarten Junior Kindergarten Alternative Education International Baccalaureate Tech Prep Credit Recovery, 3-5 Educational Support Center Band, Orchestra & Chorus Special Education Program

• Equipment purchases• Computers• Supplies & materials• Travel & conference expenses• Maximize use of BOCES services• Personnel:

o Overtimeo Substituteso Staffing Patternso Class Sizes

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Looking for savings:Looking for savings:

Expenditures:

•Personnel Cost $820,000•BOCES 370,000•Transportation 550,000•Contractual & Other -190,000

Sub Total $1,550,000

Revenues:  

•Property Tax Revenue*$380,000 •State Aid 1,560,000•Miscellaneous -390,000

Sub Total $1,550,000

* Allowable tax levy limit 2.9 percent

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At a glance: What’s changing?At a glance: What’s changing?

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2,649 2,843 2,945

Expenditures

GENERAL SUPPORT

2011-12Final Budget

2011-12AmendedBudget

2012-131st Edition

Budget

Change$

Change%

Board of Education 40,170 43,778 42,709 (1,069) -2.4%

Central Administration 144,425 143,725 152,165 8,440 5.9%

Finance 383,931 379,116 357,557 (21,559) -5.7%

Legal 102,310 136,510 111,725 (24,785) -18.2%

District Services 2,826,766 2,797,826 2,726,610 (71,216) -2.5%

Special Items 1,072,811 1,082,811 1,102,809 19,998 1.8%

Total General Support 4,570,413 4,583,766 4,493,574 (90,192) -2.0%

INSTRUCTION          

Instructional Administration 1,008,112 1,042,706 1,085,060 42,354 4.1%

Teaching - Regular 10,613,671 9,902,098 10,850,920 948,823 9.6%

Teaching - Special 5,355,474 5,890,794 6,437,943 547,149 9.3%

Special Schools ( Summer) 152,600 152,600 133,385 (19,215) -12.6%

Instructional Support 1,074,661 1,094,755 1,376,023 281,268 25.7%

Pupil Services 1,119,323 1,204,340 1,322,547 118,207 9.8%

Total Instruction 19,323,841 19,287,293 21,205,879 1,918,586 9.9%

TRANSPORTATION          

District Transportation 1,656,728 1,651,645 2,187,240 535,595 32.4%

Transportation Office 119,730 119,730 119,430 (300) -0.3%

Total Transportation 1,776,458 1,771,375 2,306,670 535,295 30.2%

UNDISTRIBUTED          

Employee Benefits 14,267,619 14,267,619 13,555,724 (711,895) -5.0%

Debt Service 4,470,341 4,550,341 4,472,096 (78,245) -1.7%

Grand Total Appropriations 44,448,672 44,500,394 46,048,943 1,548,549 3.5%

Total Undistributed 18,777,960 18,857,960 18,042,820 (815,140) -4.3%

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Trends: More shared services through BOCES

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Note: Approximately 69% of the school budget is dedicated to salaries and fringe.

2012-2013

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TeachersTeacher Aides

218.041.0

52%10%

Bus Drivers 32.0 8%Custodial 26.0 6%Food Service 29.0 7%Admin. 19.8 5%Clerical 17.0 4%Monitors 13.0 3%Teacher Asst. 11.0 3%Nurse 6.0 1%Mechanics 6.0 1% Total 418.8 100%

2011-12 2011-12 2012-13

Revenues Final Amended 1st Draft Change Change

General Fund Spending Plan Budget Budget Budget $ %

Tax Items 14,422,036 13,437,036 13,778,091 341,055 2.5%

Charges for Services 1,445,000 1,445,000 1,645,000 200,000 13.8%

Use of Money and Property 110,000 110,000 110,000 0 0.0%

Sales & Compensation for Loss

14,500 14,500 14,500 0 0.0%

Miscellaneous 801,500 801,500 801,500 0 0.0%

Interfund Revenue 15,000 15,000 550,000 535,000 3566.7%

State Aid 23,478,690 23,478,690 25,047,041 1,568,351 6.7%

Other Revenue 125,000 125,000 135,000 10,000 8.0%

Total Revenues 40,411,726 39,426,726 42,081,132 2,654,406 6.7%

Fund Balance 4,036,946 5,073,668 3,967,811 (1,105,857) -21.8%

GRAND Total Revenue 44,448,672 44,500,394 46,048,943 1,548,549 3.5%

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Important Dates:Important Dates:

April 16, 2012 - Board of Education Meeting – HS 6:30pmBoard Approves Spending Plan

May 3, 2012 - Board of Education Meeting – HS 6:30pm Public Hearing – Spending Plan

May 15, 2012 - School Budget Vote

Budget Summary:Budget Summary:

Budget Change $1,548,549Budget Increase 3.5%

2.9% Tax Levy Increase

Proposition # 1: Vote Yes or No2012-13 Proposed Budget

SHALL the Board of Education of Massena Central School District be authorized to expend the sum of $46,048,943 as General Fund appropriations for the school year 2012-13 & levy the necessary tax therefore?

Proposition # 2: Vote Yes or NoBus Purchase

SHALL the Board of Education of Massena Central School be authorized to purchase no more than (4) four 65 passenger conventional buses & (1) one wheelchair bus & to expend the sum not to exceed $501,914; which sum shall be raised by the issuance of serial bonds, notes and renewal notes to raise such money and, in anticipation of the issuance thereof and/or statutory installment bonds, notes & renewal notes, to authorize the issuance of obligations of said School District & levy the necessary tax therefore?

Proposition # 3: School Board CandidatesVote for any 2

(2) 5-year term

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VoteVoteTuesday, May 15, 2012Tuesday, May 15, 2012

12 noon – 8:00pm12 noon – 8:00pm