Draft School Budget April 7, 2008 Board Of Education POCANTICO HILLS CENTRAL SCHOOL DISTRICT

Draft School Budget Previous Presentations April 9, PTA April 7, BOE April 2, Foundation March 25, 2008-BOE March 19, PTA March 10, BOE February BOE January BOE

Draft School Budget District Goals FISCAL RESPONSIBILITY 1.Continue to educate the community on the liability associated with tax certiorari claims. 2.Educate the community on the facilities needs of the district and develop a long range plan.

Draft School Budget District Goals HOME AND COMMUNITY PARTNERSHIPS 1.Enhance home and community communication through the use of the District’s technology and print media and by continuing to collaborate with the school’s PTA and Foundation.

Draft School Budget District Goals STUDENT SUPPORT 1.Continue to review special education services and delivery models in light of last year’s special education report. 2.Continue to staff the school district in ways that better represent our diverse school community. 3.Develop an automated student grade reporting system for the middle school.

Draft School Budget District Goals ACADEMIC EXCELLENCE 1.Continue to implement our math curriculum through multiple resources including new math textbooks and software.

Draft School Budget District Goals STAFF EFFECTIVENESS 1.Continue to develop social studies curriculum maps. 2.Begin to develop science curriculum maps. 3.Continue to introduce instructional technologies to new and existing staff.

Draft School Budget District Goals BOARD GOALS 1.Continue to provide a budget process that reflects the community’s interests. 2.Implement next steps in meeting the facilities needs of the district.

Draft School Budget Communication Plan 1.At each of the five identified budget workshops the entire budget will be presented to ensure that residents that miss one or more budget workshops will not miss a presentation on any portion of the budget. 2.The instructional staff, student government, School Foundation and PTA will be provided with a budget presentation.

Draft School Budget Communication Plan 3.The Budget Newsletter will be mailed at two distinct times to generate community input, once prior to the Board’s adoption of the budget, and once prior to the legally required budget hearing. 4.A special address has been reestablished to provide an avenue for community residents to pose questions and/or comments, and receive a response from the Assistant Superintendent –

Draft School Budget Communication Plan 5.Budget information will be posted to the District’s website throughout the budget development process 6.In addition to the community wide invitation to attend the budget workshops, key neighborhood community members will be invited to attend budget workshops.

Draft School Budget Communication Plan 7.Reminder to Vote telephone chains will be employed to encourage community members to vote on May 20, The K12 alerts system will be used periodically to remind all who have registered to attend the budget workshops.

Draft School Budget Budget Development Process A school budget is a financial plan created to support the operation of the school system and the delivery of the educational program. The budget process begins in October with a workshop with the staff.

Draft School Budget Budget Development Process Budget Presentation May 12 : the budget must be presented at the budget hearing, not less than seven (7) or more than fourteen (14) days prior to the annual meeting/budget vote date. Budget Availability; the budget document shall be complete and available upon request to residents within the district (7) days before the budget hearing and fourteen (14) days before the annual meeting/vote date.

Draft School Budget Budget Development Process Annual Meeting and Election: The annual meeting and election must be held on the third Tuesday of May. (May 20, 2008) Three-Part Budget: Districts are required to prepare a three-part budget containing administrative, program, and capital components.

Draft School Budget Budget Development Timeline October 4, Staff Orientation to Budget Development December 12, Budget Worksheets Submitted to the Business Office March 10, Board of Education Meeting/Review of Preliminary Budget February 25, Board of Education Meeting/Review of Preliminary Budget February 4, 2008Board Discussion of Significant Budgetary Considerations

Draft School Budget Budget Development Timeline March 25, Board of Education Meeting/Review of Preliminary Budget April 7,Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget April 4, Legal Advertisement for Budget Notice Week of March 31,Budget Newsletter Mailed to Residents March 19PTA Budget Presentation

Draft School Budget Budget Development Timeline May 20, Budget Vote May 12,Board Meeting-Public Hearing Presentation Only May 14School Budget Notice Mailed to Residents May 7,Budget Newsletter Mailed to Residents April 21,Last Day to File Petitions for Board Election and Propositions April 9PTA Budget Presentation May 8,PTA Meet the Candidates Night

Draft School Budget Significant Budgetary Items 1.Impact of Tax Certiorari Claims/Settlements 2.Changes in Assessed Valuation 3.Purchase of replacement buses, 4.Health Insurance Increases 5.Salary Increases 6.Retirement Cost Increases 7.High School Tuition Increases 8.Utilities

Draft School Budget School District Funds The general fund relies on taxes, state aid, and miscellaneous revenue and supports all regular school activities The school lunch fund provides the child nutrition program to our students. The special aid fund provides for the district’s grant funded programs

Draft School Budget School District Funds The capital fund provides for all permanent improvements to our facilities and is funded from the general fund and bond issue proceeds The trust and agency funds are used to account for assets held by a governmental unit in a trustee capacity and/or as agent for individuals. The funds are custodial in nature and are used to account for contributions or endowments

Draft School Budget Where Your Dollar Goes $22,699,313

Where Every Revenue Dollar Comes From $22,699,313

Draft School Budget Highlights of the Budget Instructional Supplies & Materials $104,000 Bus Replacement (Short Term Debt) $ 37,500 Interscholastic Program $ 45,398 Summer Camp$312,646 Swim Program $169,423 After School Program $ 53,856 Shade Replacement Program$ 15,000 Ceiling Tile Replacement Program$ 20,000

Draft School Budget Highlights of the Budget Tennis Court Repair$ 5,000 Re-set Front Slate Walkway$ 20,000 Volleyball/Badminton Play area$ 5,000 New Financial Software $ 30,000 Continuation of IPA $ 35,000 Supplies for School Play$ 1,490 Supplies for Student Mentoring $ 4,120 Funds for Field Trips$ 23,200 Tuition Increases$472,492

Draft School Budget District Personnel Change Administrators Clerical Custodial Teachers Teacher Asst Teacher Aides Monitors Total

Draft School Budget Increases/(Decreases) Salaries$ 234,670 Equipment$ (43,270) Contractual$ 37,748 Utilities$ 107,388 Supplies$ 20,451 Tuition$ 472,492 Textbooks$ 258 BOCES$ (109,986) Benefits$ 133,746 Debt Service$ 291,889 Software$ (12,000) Total$ 1,094,703

Draft School Budget Uniform System of Accounts –Function –Object

Draft School Budget $22,699, General Support $ 2,286,473 $ 2,615, Instruction $14,421,635 $14,691, Transportation $ 1,151,784 $ 1,231, Community Svc. $ 475,390 $ 504, Undistributed $ 3,269,328 $ 3,656,280 Total Budget $21,604,610 $22,699,313

Draft School Budget $22,699,313 GENERAL SUPPORT Board of Education $ 5,500 $ 5,500 Page District Clerk $ 13,000 $ 13, District Meeting $ 9,500 $ 9,500 Total Board of Education $ 28,000 $ 28, Chief School Adm. $153,812 $245,324 Page 5

Draft School Budget $22,699,313 GENERAL SUPPORT Business Admin. $302,179 $315,891 Page Auditing $ 62,000 $ 55,500 Page Treasurer $ 37,402 $ 40,244 Total Finance $401,581 $411, Legal $217,513 $267,642 Page Public Info. $ 23,050 $ 27,000

Draft School Budget $22,699,313 CENTRAL SERVICES /21-Oper./Maint. $1,238,716 $1,397,655 Page Central Print $ 43,262 $ 46,262 Page 10 Total Central Services $1,281,978 $1,443,917 SPECIAL ITEMS 1910-Insurance $ 56,066 $ 56,066 Page School Assn. Dues $ 10,636 $ 11, Assessment $ 40,000 $ 44,000

Draft School Budget $22,699,313 SPECIAL ITEMS 1964-Refund of Tax $ 29,565 $ 34,482 Page Admin BOCES $ 44,272 $ 45,077 Total Special Items $ 180,539 $ 191,338 Total General Support $2,286,473 $2,615,006

Draft School Budget $22,699,313 INSTRUCTION Instruct. Supv. $ 258,969 $ 127,859 Page Inser. Training $ 58,598 $ 46, Teaching $9,345,333 $9,666,226 Supv & Instruct. $9,662,900 $9,840,909

Draft School Budget $22,699,313 INSTRUCTION Stud.with Disab. $3,428,048 $3,532,740 Page Academic Inter. $ 167,966 $ 155,084 Total Special Schools $3,596,014 $3,687,824

Draft School Budget $22,699,313 INSTRUCTION School Library $165,950 $135,566 Page Education. TV $ 6,016 $ - 0 – 2630-Computer Instr. $595,195 $618,574 Total Library & CAI $767,161 $754,140

Draft School Budget $22,699,313 INSTRUCTION Attendence $ 3,080 $ Page Guidance $119,475 $125,186 Page Health $117,587 $120, Psychology $110,020 $117,509 Total Pupil Personnel $350,162 $363,316

Draft School Budget $22,699,313 INSTRUCTION Interscholastic $ 45,398 $ 45,398 Page 16 Total Instruction $14,421,635 $14,691,587

Draft School Budget $22,699,313 TRANSPORTATION District Oper. $ 639,464 $ 712,825 Page Private Carrier $ 512,320 $ 519,142 Total Transportation $1,151,784 $1,231,967

Draft School Budget $22,699,313 Community Service Community Rec. $ 161,754 $ 169,423 Page Day Camp $ 260,688 $ 281, Afterschool $ 52,948 $ 53,856 Total Community Svce. $ 475,390 $ 504,473

Draft School Budget $22,699,313 Undistributed – Employee Benefits Empl. Benefits $2,656,153 $2,731,217 Page 19 Debt Service 9700-Debt Service $ 538,175 $ 830,064 Page 20 INTERFUND TRANSFERS 9900-Interfund Tranf. $ 75,000 $ 95,000 Page 21

Draft School Budget New Changes to Prior Drafts February 25, 2008 Edition TRS Rate 8.73% February TRS Reduced Rate To7.63% Increase in Tax Cert. Refunds $1,000,000 Resulting in Additional Debt $ 78,334 Possible Reduction in Assessed Valuation $ 56,100 Changes in Equalization Rates (Mt. Pleasant – no change) –Mt. Pleasant 1.40% –Greenburgh 2.88% Revised Estimated Tax Rate –Mt. Pleasant 6.43% –Greenburgh 12.71%

Draft School Budget $22,699,313 BUDGET AMOUNT IMPACT ON TAX RATE $ 100,000.61% $ 163, % $ 250, % $ 500, % $ 750, % $ 1,000, %

Draft School Budget Advertised Tax Rate Increase 14.21% Actual Tax Rate Increase 10.86% Impact of Significant Delay on Assessor Implementing Court Ordered Assessment Changes, and Other Assessment Changes 3.35%

Draft School Budget Projected Tax Rate Increase The Draft Budget provides for: –Budget to Budget Increase of 5.07% –Projected Tax Rate Increase: With Assessment Changes: Greenburgh12.71% Mt. Pleasant6.43% Without Assessment & Equalization Changes: Greenburgh5.86% Mt. Pleasant5.86%

Draft School Budget Assessed Valuation Mt. Pleasant Greenburg ,715,48441,933, ,631,07341,723, ,248,57240,879, ,870,15640,827, ,235,66537,146, est.14,830,95935,554, /08-09 Change (404,706)(1,592,066) Tax Rate Impact: 3.65% 3.65%

Draft School Budget Assessed Valuation

BUDGETARY OVERVIEW OF DRAFT BUDGET