1. Budget Overview
Budget Presentation

2. Two Key Words REVENUES Revenues consist of State aid
Fund balance: surplus from the previous years
Property taxes referred to as the Tax Levy
EXPENSES
Expenses are referred to as the “Budget”
This includes
Salaries
Benefits
Extra-curriculars/Athletics
Maintenance
Materials and Supplies
Transportation
BOCES

3. School District Revenue Sources

4. How Decreases in Revenue Affect the Levy
Because the total loss of revenue ($1,285,858) is substantial
We needed to make up for the loss using a combination of strategies
Reducing expenditures
Increasing the tax levy
Use of fund balance

5. Expenses

6. Benefits as Percent of Expenses *
*Proposed Budget
Payroll as a % of total expenses
55%
54%
53%
52%
Benefits as a % of total expenses
19%
20%
22%
Even though we have reduced the number of staff members and overall payroll, the cost of benefits as a percent of expenses has risen.
* The Board authorized some employee benefits to be expensed directly from reserves during these budget years. If they had not, these percentages would have shown an additional 1% increase.

7. Proposed Budget Reduces expenses by 1.45% from the previous year
Reductions were necessary to offset increases generated by contractual obligations for salary and benefits as well as general inflationary costs like fuel.
Reductions were made in
Personnel
Other Categories – equipment, supplies, library books, field trips, technology
Our proposed budget
is $1,346,670 below the contingent cap maximum
represents almost 8% less in taxes levy than maximum that could have been levied

8. Why do we reduce personnel?
Employee salaries and benefits make up about 75% of the expenses in the budget.
It is difficult to reduce expenses without reducing personnel.
Balancing personnel reductions between those that affect the classroom and extracurricular activities for students and other areas is the biggest challenge.

9. The recession of the last two years
Has led to increases in employer contributions to the Employee Retirement System and Teachers Retirement System
ERS Rate % - a 39.6% increase in expense over last year
TRS Rate % - a 28.9% increase in expense over last year

10. Decreases in state aid
This is the third year in a row in which we have seen our state aid decrease.
Batavia is very dependent on state aid to fund its budget
Decreases in Revenue require
Reductions in Expenses, like staff reductions
Increases in other revenue, like property taxes
In order to balance the budget

11. Personnel Reductions NON-INSTRUCTIONAL INSTRUCTIONAL
Reduction of Athletic Supervision
Reduction in Department Chairperson hours
Clerical Staffing hours and vacant position
Eliminates vacant custodial worker position
Reduction in custodial OT and summer custodial workers
Eliminates seven part-time lunch aides
Eliminates one administrative position
Eliminates Technology Integration Specialist position
Eliminates In School Suspension teacher position
Eliminates Study Hall Monitor teacher position
INSTRUCTIONAL
Elimination of ACE program
Reduction of
1 Secondary ELA position
2 Music positions
1 Technology position
1 Library Clerk
6 Teacher Aides
.8 PE teacher position

12. Revenues Two challenges make predicting revenue difficult
How much? - we don’t know how much aid we will receive next year.
Timing – state aid is usually not firm until the state budget is adopted in late spring or summer.
*unexpected adjustments in state aid sometimes happen throughout the school year * *
State Aid
$20,110,462
$18,380,224
$18,353,503
$ 17,915,244
% of Total Revenue
49.928%
46.857%
48.158%
46.833%

13. Education Jobs Bill
Our district was awarded a one-time revenue of $567, by the Federal Government to retain jobs for teachers, teacher aides, and other education providers.
We will use all of those funds in the school year to help mitigate the loss of state aid.
This will be a reduction in revenue in

14. Budget Summary Expenses reduced 1.45% Tax Levy increase of 4.13%
Dipped into savings - Fund Balance and Reserves because of reductions in aid

15. Average Increases
TAX LEVY 5 year average increase = $94, or 0.56% Tax Levy has increased less than 1% per year for the last five years.
BUDGET
5 year average increase = $630,400 or 1.71%
Budget has increased less than 2% per year for the last five years.

16. Tax Rate
Tax rate cannot be determined until current year books are finalized in order to determine unappropriated fund balance [end of August].
Assessment rolls are finalized [mid-June].
Equalization rates are received from the State [mid-July].

17. Tax Rate – Estimate (11-12) Tax Rate 2006-07 2010-11 2011-12
City of Batavia $ $ $22.84
Decrease of about $1.60 per thousand of assessed valuation since
Town of Batavia $ $ $22.85
Town of Stafford $ $ $22.85

18. Response to budget defeat
The Board adopted a new budget reducing salary and benefits associated with retirements ($170,796) and removing equipment purchases ($104,756).
The Budget will be identical to contingent budget if defeated on June 21, 2011.
Budgeted Expense
$39,366,045
Expense Change over :
-$579,711 or -1.45%
Tax Levy
$17,785,805
Tax Levy Change over :
$706,170 or 4.13%

19. Contingency Budget
If the proposed budget is defeated, we will immediately enact the contingent budget.
Contingency expenses are defined as the expenditures absolutely necessary to operate and maintain schools.
These cuts have already been taken.
Nothing that was cut from the proposed budget can be restored.
The biggest difference will be less flexibility in community use of school district facilities.

20. Budget Timeline Tuesday, June 7
Presentation of Budget and questions from the public
Tuesday, June 21 - Budget Vote

21. BATAVIA CITY SCHOOL DISTRICT BOARD OF EDUCATION BUDGET VOTE: TUESDAY June 21, 2011 (12:00 NOON TO 9:00 PM)
VOTING LOCATIONS
- Jackson Elementary School
411 South Jackson Street
- Robert Morris Elementary School
80 Union Street
- Batavia Middle School
96 Ross Street
Must be a resident of Batavia City School District and a registered voter
If you are not familiar with your voting location please call extension 1002