1. BCS Proposed Budget 2012-13

2. Program Cuts of 2010-11 and 2011-12 Faculty and Staff Cuts 15.5 Teachers Teacher Assistant School Resource Officer Home School Coordinator Water Safety Instructor Public Relations Person ½ Administrator Wage Freezes Computer Technician Teacher Aide School to Work Coordinator Social Worker 2 Cleaners Cafeteria/Maint.Secretary

3. Program Cuts of 2010-2012 ( Two Years) Ticket Takers 1 Yearbook Advisor Boys & Girls Soccer Boys & Girls Jr.High Basketball Golf Boys Volleyball Swimming- Pool Closed Down Bowling 10% Across the board cuts Elementary Computer Program New Computer Equipment MS/HS Student Council Science Club Ski Club FHA Club Pep Band Photo Club French Club Business Club Jr.High Newspaper School Store Envirothon SADD Club

4. Areas that the District could still cut if necessary- Pre-K Program Kindergarten or ½ day program Elementary Music Elementary Art Part-time School Psychologist Social Worker Foreign Language ( Offer only one language) Several HS Electives ½ Administrator Teacher Aides

5. What do we already share? Central Business Office Sports with Westfield In-Service Days Ski-Club- Westfield Transportation w/ Westfield, Fredonia, Dunkirk Sports Fields Various Field Trips- Transportation Administrative Workshops & Guidance Summer School Programs and Transportation Transportation Workshops and In-Services

6. Shared Services with other Districts

7. Other shared services w/ Municipalities and Private Industry

8. BOCES Services Shared with other Districts:

9. Proposed Budget 2012-13 All Posted on Website www.broctoncsd.org Detailed Budget Budget Flyer School Report Card Fiscal Accountability Supplement Superintendent’s Salary Disclosure Assessor’s Report of Exempt Property Property Tax Report Card

10. The Budget is broken down into 3 parts: Administrative Program Capital

11. Administrative- 2012-13

12. Proposed Program Budget

13. Capital Budget

14. Parts of the Budget Administrative, Program, Capital

15. Major changes in budget from previous year- Additions:  NYS School Boards Association  Salary increases 0%-2% ( most frozen for last 2 yrs.)  Central Data Processing (added classroom of laptops)  Policy & Administrative updates  Added Bowling & Soccer  Added Adult Education  Called back 1 elementary teacher

16. Major changes in the budget cont. Decreases:  BOCES Special Education Services  Tuition- Special Schools  District Contract Transportation  Interfund Transfer for Summer School BOCES placements (required 20% school contribution)  Operations

17. Comparison to 2011-12 Budget

20. Administrative Expenditures- Last 4 Years

21. Program Expenditures- Last 4 Years

22. Capital Expenditures- Last 4 Years

23. Revenues- Last 4 Years

24. Budgets- Last 4 Years

25. State Aid- Last 4 Years

26. Tax Levy- Last 4 Years Inverse relationship to State Aid

27. BCS Tax Levy Cap-

28. Budget Year Exclusions

29. Allowable increase in tax levy= Dollar increase of Levy from Prior Year……$112,711 Percentage Increase of Levy from Prior Year… 2.6%

30. Proposed Budget 2012-13

31. Amount to be raised by taxes ( tax levy) Total Proposed Expenditures$14,714,560 Total Expected Revenue$ 9,854,974 Amount needed to offset exp.$ 4,859,586 Approp.of Surplus ($ 460,000) Amt. to be raised by taxes$ 4,399,586

32. Proposed Tax Levy Amount to be raised by taxes$4,399,586 Allowable tax levy cap$4,426,031 Amount under tax levy cap$ 26,745 Tax Levy 2011-12$4,313,320 Proposed Tax Levy 2012-13$4,399,586 Increase over 2011-12$ 86,266

33. Proposed Tax Levy- Allowable tax levy increase2.61% Proposed tax levy increase2.00% Proposed Budget increase $53 Percentage Budget increase.0004%

34. The 3 Numbers that affect your tax rate: The tax levy from the School District From the budget approved by the voters. The higher the levy, the higher the tax rate Fixed in May The Equalization Rate set by the State Brings the assessed value up to full value if no re-evaluation has been done by the Township The lower the equalization rate the higher the full value and the higher your tax rate Fixed in August The Assessed Value of the District set by the Tax Assessor for the Town. From home improvements, new construction, etc. The more improvements, the higher the assessed value and the lower the tax rate. Fixed in August

35. Proposed Budget / Property Taxes When equalization rates drop, the full market value increases and thus property taxes regardless of the district budget.

36. Proposed Budget/Property Taxes- Star Exemptions cannot increase by more than 2% from the previous year

37. Proposed Budget/Property Taxes/Basic STAR Exemption

38. Proposed Budget/Property Taxes/ Enhanced STAR Exemption

39. Home w/ Assessed Value of $100,000/ Basic STAR Exemption-

40. Home w/ Assessed Value of $100,000 Enhanced STAR Exemption

41. Contingency Budget- New Rules With a contingency budget, the school’s tax levy cannot be anymore than the previous year’s tax levy It still has to maintain an Administrative Cap-  The percentage it comprised in the previous year’s budget exclusive of the capital portion of the budget

42. Contingency Budget Increase allowed in budget over previous year, no longer applicable-

43. Administrative Cap is still applicable

44. Current Fund Balance Reserve for Employee Benefit Accrued Liability$330,225.22 Reserve for Debt$202,267.43 Appropriated Fund Balance to offset Property Taxes$550,000.00 Assigned Fund Balance –Previous Yr’s Encumbrances$ 4,482.00 Unassigned Fund Balance (4% of Budget)$594,290.26 Total Fund Balance1,681,264.91 Estimated Fund Balance at end of June 2012 Beginning Fund Balance$1,681,264.91 Less: Amt approp.to offset property taxes $ (550,000.00) Less: Use of Reserve for Debt$ ( 36,893.00) Fund balance at end of June 2012$1,094,371.91

45. Future Fund Balance- Beginning Fund Balance July 1, 2012  Reserve for Liabilities $328,529.00  Reserve for Debt $168,374.43  Reserve for Encumbrances (est.) $4,000.00  Unassigned Fund Balance $593,468.48 Total Fund Balance Beg.July2012 $1,094,371.91 Estimated Unassigned Fund Balance End of June, 2013 Less: Amt. Approp. to offset Property Taxes ($460,000.00) Ending Fund Balance June 2013 $634,371.91 Make up of Ending Fund Balance June 2013 Less: Reserve for Liabilities $328,529.00 Less: Reserve for Debt $168,374.43 Unassigned FB June 30, 2013………………….$137,468.48 Equal.9% ( Should be 4%)

46. Estimated Fund Balance June 2013 July 1, 2012$1,094,371.91 June 30, 2013 $ 634,371.91 We’ll have used 58% of our fund balance in one year.

47. Problem w/ Fund Balance Unless we can continue to come up with an amount to offset property taxes equal to $460,000 next year, we would have to raise taxes by that amount or cut the budget by that amount. $460,000 is equal to a 13% tax increase alone, which is way above the Tax Levy Cap imposed by Gov.Cuomo. $460,000 in budget cuts would seriously impact the programs at BCS. We will be out of Reserves and Fund Balance by 2014-15 Budget, unless we receive more state or federal aid.

48. Passage of the Proposed Budget Even if the District’s Proposed Budget is still under the Tax Levy Cap-  The proposed budget must pass by a majority vote of at least 51%

49. Passage of the Proposed Budget If a District wishes to pass a budget that is over the tax levy cap- The Budget must pass by 60% of the voters of the District Brocton’s proposed budget for 2012-13 is under the Tax Levy Cap

50. Questions?