1. LOCKPORT CITY SCHOOL DISTRICT 2012-13 Budget Presentation Expenditures: The Big Picture Presented by Michelle T. Bradley Superintendent of Schools and Deborah Coder Assistant Superintendent for Finance March 2012

2. 2 Expenditures : The Big Picture 11 of the 16 expenditure categories are budget decreases for 2012-13

3. 3 BOARD OF EDUCATION Function Codes 1010, 1040, 1060  The expenses of the Board of Education are incurred while the Board is fulfilling its responsibilities to the public.  Included in this area is the District Clerk. Proposed 2012-2013 $148,375 Change From 2011-2012 +$29,649

4. 4 Why The Increase?  The increase for 2012-13 is to account for Kinney Billing Services and GASB 45, both of which are BOCES services. Erie I BOCES requires that GASB 45 now be recorded in this area. They previously recorded it in the finance area.

5. 5 CENTRAL ADMINISTRATION Function Code 1240  The central administration reflects the necessary expenses for the Superintendent’s office.  There are two members of the staff who are assigned to the office. Proposed 2012-2013 $236,041 Change From 2011-2012 - $12,341

6. 6 Why The Decrease?  This area decreased as a result of the staffing change in the position of Superintendent.

7. 7 FINANCIAL OPERATIONS Function Codes 1310, 1320, 1325, 1330 The financial operations include business administration, auditing, treasurer functions, tax collection, and purchasing. Proposed 2012-2013 $527,231 Change From 2011-2012 - $23,862

8. 8 Why The Decrease?  BOCES recoded GASB 45 from this area to the Board of Education function.  Additionally, the material/supply codes and contractual codes were decreased in order to support the needs based budget.

9. 9 HR, RECORDS RETENTION & PUBLIC RELATIONS Function Codes 1420, 1430, 1460, 1480 This area of the budget includes personnel, legal services, records management and public information services. Proposed 2012-2013 $527,509 Change From 2011-2012 - $31,102

10. 10 Why The Decrease?  The material/supply and contractual codes were decreased in order to support the needs based budget.  BOCES account codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

11. 11  Keeps grounds, equipment and buildings in safe, usable condition.  Also includes utilities and contractual data services through BOCES.  Consists of operating and maintaining buildings and equipment, including utilities. FACILITIES MANAGEMENT Function Codes 1620, 1621, 1670, 1680 ProposedChange From 2012-2013 2011-2012 $5,634,332 -$553,498

12. 12 Why The Decrease?  The utilities and BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

13. 13 These items include property insurance, real property tax refunds, special utility assessments, and BOCES capital expenditures and administrative charges. UNIQUE OBLIGATIONS Function Codes 1910, 1950, 1964, 1981, 1983 Proposed Change From 2012-2013 2011-2012 $830,062 - $54,217

14. 14 Why The Decrease?  BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

15. 15 INSTRUCTION, ADMINISTRATION AND SCHOOL IMPROVEMENT Function Codes 2010, 2020, 2060, 2070 Proposed 2012-2013 $2,696,748 Change From 2011-2012 - $62,359 The costs for curriculum development, supervision, administrative and clerical personnel, etc. are included in this function.

16. 16 Why The Decrease?  The position of Assistant Superintendent for Learning & Assessment remains unfilled. The total decrease was offset by an increase in BOCES in-service costs.

17. 17 TEACHING REGULAR SCHOOL Function Code 2110  Money for supplies, textbooks, equipment, and instructional materials.  Salaries of teachers, substitutes, and teacher aides. Proposed Change From 2012-2013 2011-2012 $ 23,774,015 + $851,244

18. 18 Why The Increase?  Contractual salary increments account for most of the increase to this area.

19. 19 SWD PROGRAMS Function Codes 2250, 2280  Education cost for students with disabilities and occupational education.  Special education programs are mandated by state and federal law. Proposed Change From 2012-2013 2011-2012 $13,508,379 + $1,412,280

20. 20 Why The Increase?  Tuition increases and the impact of NY State’s realignment of tuition payment to 4201 schools must be budgeted here.  BOCES increases for special education and occupational education are accounted for here.  Contractual salary increments also added to the increase for this area.

21. 21 TEACHING SPECIALIZED PROGRAMS Function Code 2330  Academic Intervention Services Proposed Change From 2012-2013 2011-2012 $63,477- $20,613

22. 22 Why The Decrease?  BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.  AIS expenses were adjusted to actual prior year expenditure levels to support the needs based budget.

23. 23 INSTRUCTIONAL MEDIA Function Codes 2610, 2630 Includes:  Librarian salaries  Library books & materials  Audio-visual materials & computer software in local public & non-public school libraries. Proposed Change From 2012-2013 2011-2012 $3,456,980 + $1,395,156

24. 24 Why The Increase?  The BOCES code has been increased over $1M to account for the anticipated new technology infrastructure project. This expense must be budgeted in order to receive E-Rate funding.  The corresponding E-Rate revenue has been accounted for in the revenue budget.

25. 25 PUPIL SERVICES Function Codes 2805, 2810, 2815, 2820, 2850, 2855 Appropriations for:  Attendance  Guidance  Health & psychological services  Co-curricular & interscholastic activities ProposedChange From 2012-2013 2011-2012 $3,376,211 + $24,348

26. 26 Why The Increase?  Contractual salary increments account for most of the increase to this area.

27. 27 PUPIL TRANSPORTATION Function Codes 5510, 5540 Expenses involved in operating pupil transportation in the Lockport district and to eligible non-public schools. Proposed Change From 2012-2013 2011-2012 $4,434,475 - $108,292

28. 28 Why The Decrease?  The contractual transportation code was decreased to the actual expected cost in order to support the needs based budget.

29. 29 EMPLOYEE BENEFITS Function Codes 9010, 9020, 9030, 9040, 9050, 9060, 9089  Provide contributions to retirement systems, Social Security, health insurance, and workers’ compensation insurance.  Retirement costs reflected in the budget are state- mandated. Proposed 2012-2013 $18,364,389 Change From 2011-2012 - $1,176,670

30. 30 Why The Decrease?  These codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

31. 31 DEBT SERVICE Function Codes 9711, 9731  Bond interest & principal payments are budgeted in the debt service function.  Payments are in accordance with the legal schedules set forth when the bonds were sold to fund District capital projects. ProposedChange From 2012-2013 2011-2012 $2,085,963 - $475,934

32. 32 Why The Decrease?  The 2012-13 budget reflects the actual principal and interest payments due, which are lower than the current fiscal year.

33. 33 INTERFUND TRANSFERS Function Code 9901  Interfund transfers represent the district’s share of the cost for maintaining a special education summer school program.  Also included in this area are anticipated shortfalls of pupils’ lunch payments. ProposedChange From 2012-2013 2011-2012 $528,400 - $4,600

34. 34 Why The Decrease?  The amount of anticipated outstanding lunch payments not paid was adjusted to the 2010- 11 balance.