1. 2006-07 ACS PROPOSED BUDGET

2. BUDGET HEARING ANNUAL VOTE & BOARD MEMBER ELECTION Tuesday, May 16, 2006 Polls Open: Noon - 9:00 p.m. H.S. Rooms 157 & 158 Come Out and Vote!

3. BOARD MEMBER CANDIDATES 3 YEAR TERM 7/1/06 – 6/30/09 VOTING FOR TWO SEATS Seat currently held by Paul Barone Paul Barone Daniel Caprio Daniel Caprio Christine Johnt Seat currently held by Kevin Borchert Lynn Halicki Kevin Borchert

4. BUDGET HEARING GOAL The goal of this hearing is to share information about the 2006-2007 Akron Central School District’s General Fund Budget proposal. The goal of this hearing is to share information about the 2006-2007 Akron Central School District’s General Fund Budget proposal.

5. Akron Central School Mission The mission of the Akron Central School District, a learning centered community dedicated to the dreams of our students is to ensure that each student realizes his or her unique potential and contributes positively to society, through a system characterized by…….

6. Akron Central School Mission (cont.) Valuing the unique gifts and dreams of each person Developing all dimensions of each human being Advancing the knowledge, skills and wisdom of each student Nurturing and respecting the dignity of each human being Cooperatively working to continuously create new realities

7. Budget Calendar 2006-07 October 2005: Approval of Budget Calendar October 2005: Approval of Budget Calendar Nov/Dec 2005: Presentation of departmental expenditure proposals at BOE workshops Nov/Dec 2005: Presentation of departmental expenditure proposals at BOE workshops January 2006: Projected Revenues presented to BOE at workshop meeting January 2006: Projected Revenues presented to BOE at workshop meeting February 2006: BAC Meetings 1 & 2 February 2006: BAC Meetings 1 & 2 March 2006: BAC Meetings 3, 4 & 5 March 2006: BAC Meetings 3, 4 & 5 March 22, 2006 was a joint BAC/BOE meeting with budget recommendation by BAC and adoption by Board of Education

8. Budget Policies #5110 Budget Planning & Development #5120 School District Budget Hearing #5130 Budget Adoption #5140 Administration of the Budget #5150 Contingency Budget

10. AKRON CENTRAL SCHOOL BUDGET ADVISORY COMMITTEE PURPOSE To develop an understanding of the school budget and financial operations of the school. To provide a communication network from the community for ideas and concerns related to the budget. To provide means by which accurate information can be widely shared with community members.

11. AKRON CENTRAL SCHOOL BUDGET ADVISORY COMMITTEE PURPOSE (Cont.) To review proposed budget data in an effort to provide the best quality educational services in a responsible and cost-effective manner. To present a proposed 2006-07 school budget to the Board of Education in a timely manner. To develop a network of ambassadors to/for the community and community groups in regards to how the budget has been developed to meet the needs of our children in the most cost-efficient manner possible.

12. 2006-2007 BUDGET

13. Balancing Expenditures & Revenues

14. REQUIRED BUDGET FORMAT Administration Administration Capital Capital Program Program

15. 2006-2007 PROPOSED EXPENDITURES REQUIRED FORMAT AdministrationCapitalProgramTOTAL $ 2,499,051 10.08% $ 4,831,293 19.49% $17,463,461 70.43% $24,793,805 100.00%

16. 2006-07 REQUIRED FORMAT GENERAL FUND BUDGET

17. 2006-07 PROPOSED EXPENDITURES ADMINISTRATION Salaries Salaries Benefits Benefits Equipment Equipment Contractual Contractual Materials/Supplies Materials/Supplies BOCES Services BOCES Services Total Total % of Budget % of Budget $ 1,310,434 469,267 469,2670 206,155 206,15548,644464,551 $ 2,499,051 10.08%

19. 2006-07 PROPOSED EXPENDITURES CAPITAL Salaries Salaries Benefits Benefits Equipment Equipment Contractual Contractual Materials/Supplies Materials/Supplies Bond Principal & Interest Bond Principal & Interest TOTAL TOTAL % of Budget % of Budget $ 658,290 219,5076,900596,003185,8943,164,699 $ 4,831,293 19.49%

21. 2006-07 PROPOSED EXPENDITURES PROGRAM SalariesBenefitsEquipmentContractualMaterials/Supplies BOCES Services TOTAL TOTAL % of Budget % of Budget $ 10,636,314 3,537,31349,585336,4191,204,1301,699,700 $ 17,463,461 70.43%

22. Total Proposed Expenditures Salaries $12,605,03850.84% Benefits 4,226,087 17.05% Equipment 56,485.23% Contractual 1,138,577 4.59% Materials/Supplies 1,438,668 5.80% BOCES Services 2,164,251 8.73% Bond Principal & Interest 3,164,69912.76% Total $24,793,805 100.00% Total $24,793,805 100.00%

23. How much is the budget going up? 2005-06 2006-07 2005-06 2006-07 Administration$2,423,305 $2,499,051 Capital 4,723,661 4,831,293 Program16,848,034 17,463,461 $23,995,000 $ 24,793,805 $23,995,000 $ 24,793,805 Dollar Increase$798,805 Percentage Increase` 3.33% CPI Increase 3.40%

24. Budget Comparisons (Data obtained from NYS Education Department)

27. EXPENDITURES PER STUDENT (As published in the New York State Report Card) Akron $6,164 per student Similar School Districts $7,453 per student ALL Public Schools in NY $8,177 per student

28. What changes if there is a contingency budget? Proposed Budget $24,793,805 Contingency Budget $24,766,632 Difference $ 27,173 Difference $ 27,173

29. Does Anything Else Change under a Contingent Budget? Under a contingent budget, a Board of Education must calculate a per square foot fee and require payment in advance for use of the facilities. Under a contingent budget, a Board of Education must calculate a per square foot fee and require payment in advance for use of the facilities. (Chapter 436 of the Laws of 1997 and Commissioner’s Regulations Section 170.8)

31. 2006-07 ANTICIPATED REVENUE State Aid $12,700,00051.22% State Aid $12,700,00051.22% Sales Tax 1,200,000 4.84% Sales Tax 1,200,000 4.84% Property Tax 7,041,80528.40% Property Tax 7,041,80528.40% Native American Aid 984,000 3.97% Native American Aid 984,000 3.97% Federal Aid 60,000.24% Federal Aid 60,000.24% Appropriated FB 1,800,000 7.26% Appropriated FB 1,800,000 7.26% Other 1,008,000 4.07% Other 1,008,000 4.07% Total Revenues $24,793,805 100.00% Total Revenues $24,793,805 100.00%

32. State Aid Change (as of May 9, 2006) 2005-06 2006-07 2005-06 2006-07 $12,850,000 $12,700,000 $12,850,000 $12,700,000 Dollar Decrease $ (150,000) Dollar Decrease $ (150,000)

33. Tax Levy Change 2005-06 2006-07 2005-06 2006-07 $6,680,000 $7,041,805 $6,680,000 $7,041,805 Dollar Increase $ 361,805 Dollar Increase $ 361,805 % Increase 5.4% % Increase 5.4%

34. Akron Central School 2006-07 Balanced Budget PROPOSED EXPENDITURES Instruction $13,455,007 Transportation 1,326,942 Operations/Maint. 1,490,727 Bond Prin. & Int. 3,164,699 General Support 1,130,343 Employee Benefits 4,226,087 Total Expenditures $24,793,805 ANTICIPATED REVENUES State Aid $12,700,000 Sales Tax 1,200,000 Sales Tax 1,200,000 Property Tax 7,041,805 Property Tax 7,041,805 Native American Aid 984,000 Native American Aid 984,000 Federal Aid 60,000 Federal Aid 60,000 Appropriated FB 1,800,000 Appropriated FB 1,800,000 Other 1,008,000 Other 1,008,000 Total Revenues $24,793,805 Total Revenues $24,793,805

35. STAR STAR SchoolTaxReliefProgram

36. STAR Impact on Tax Rates Any homeowner who has applied for the STAR exemption will receive at least a $30,000 reduction in the assessed value of their home as it applies to school taxes. Senior citizens who have applied for the Enhanced STAR exemption will receive a $50,000 reduction in the assessed value of their home as it relates to school taxes.

37. Senior Citizen Tax Exemption Max. Annual Exempt Max. Annual Exempt Income Percentage Income Percentage $0 – $15,000 50% $15,001 - $16,000 45% $15,001 - $16,000 45% $16,001 - $17,000 40% $16,001 - $17,000 40% $17,001 - $18,000 35% $17,001 - $18,000 35% $18,001 - $18,900 30% $18,001 - $18,900 30% $18,901 - $19,800 25% $18,901 - $19,800 25% $19,801 - $20,700 20% $19,801 - $20,700 20%

38. VOTER QUALIFICATIONS A CITIZEN OF THE UNITED STATES A CITIZEN OF THE UNITED STATES EIGHTEEN YEARS OF AGE OR OLDER EIGHTEEN YEARS OF AGE OR OLDER A RESIDENT WITHIN THE AKRON CENTRAL SCHOOL DISTRICT FOR A PERIOD OF THIRTY DAYS (INCLUDING THE TONAWANDA INDIAN RESERVATION) A RESIDENT WITHIN THE AKRON CENTRAL SCHOOL DISTRICT FOR A PERIOD OF THIRTY DAYS (INCLUDING THE TONAWANDA INDIAN RESERVATION)

39. Akron Central School District ANNUAL VOTE & BOARD MEMBER ELECTION Tuesday May 16, 2006 Polls Open Noon - 9:00 p.m. H.S. Room 157 & 158 Come Out and Vote!

40. We are a school dedicated to the dreams of our students!!