1. Phoenix Central School District 2013 – 2014 Budget Hearing May 13, 2013

2. Nov - Dec 2012Development of draft budget occurs January 2013Governor Cuomo's New York State budget that increase aid to Phoenix by 1.2%. Charges a GAP Elimination Adjustment of $2.67 Million. January 2013First draft (roll forward + additions) budget presented to Board of Education.  initial $1.6 million gap Feb – March 2013Second and third draft of budget presented to Board of Education, incorporating adjustments for items such as staff reductions due to attrition. April 2013NYS Legislature passes budget that restores some aid to schools. Phoenix receives an additional $409,000 over Governor's proposed budget. Still levies a $2.1 Million Gap Elimination Adjustment April 26, 2013Board of Education adopts the 2013-2014 budget. Budget Development Timeline

3. Three Part Budget: Summary View AdoptedProposed 2012-20132013-2014 Administrative 3,767,1563,883,638 Program 28,190,36329,021675 Capital9,303,3809,103,614 Total$41,261,399$42,008,927

4. 2012-20132013-2014$ Change% Change Salaries1,703,4871,657,974-45,513-2.7% Equipment2,9322,681-251-8.5% Contractual311,330321,649+10,319+3.3% BOCES1,038,4681,087,641+49,173+4.7% Materials & Supplies14,02512,700 -1,325 - 9.4% Employee Benefits696,914800,993+104,079+14.9% Total Administration$3,767,156$3,883,638+$116,482+3.1% Three Part Budget: Administrative

5. Three Part Budget: Program 2012-20132013-2014$ Change% Change Salaries15,928,17415,968,393+40,219+.25% Equipment164,786164,7860+0.0 Contractual504,137507,210+3,073+.6% BOCES3,510,5253,331,794-178,731-5.1% Textbook78,24078,2400+0.0 Materials & Supplies711,532753,058+41,526+5.8% Interfund Transfers50,00050,0000+0.0% Employee Benefits7,242,9698,168,194+925,225+12.8% Total Program$28,190,363$29,021,675+831,312+2.9%

6. Three Part Budget: Capital 2012-20132013-2014$ Change% Change Salaries1,465,3951,468,433+3,038+.20% Equipment40,920 40,920 0+0.0 Contractual1,078,190975,571-102,619-9.5% BOCES163,069178,171+15,1029.3% Materials & Supplies184,195186,4840+0.0 Debt Service5,469,7245,335,024-134,700-2.5% Transfer to Capital100,000100,0000+0.0 Employee Benefits802,387799,041-3,346-.42% Total Capital$9,303,880$9,103,614-$200,266-2.2%

7. 2013-2014 Budget - Expenditures 2012-20132013-2014$ Change AdoptedProposed Salaries19,097,05619,094,800-2,256 Equipment208,638208,387 -251 Contractual1,893,6571,804,430 -89,227 BOCES4,724,5364,610,310 -114,226 Supplies & Materials1,047,9921,030,452 +42,460 Debt Service5,469,7245,355,024 -114,700 Employee Benefits8,729,7969,755,524 +1,025,728 Interfund Transfers150,000150,000 0 Total$41,261,399 $42,008,927 747,528 +1.8%

8. TRS Pension Contribution History

9. ERS Pension Contribution History

10. Revenues: Summary View AdoptedProposed 2012- 20132013-2014 State Aid23,322,374 23,943,365 Tax Levy 16,136,18516,425,022 Other574,200 411,900 Appropriated Fund Balance778,640778,640 Interfund Revenues450,000450,000 Total$41,261,399$42,008,927

11. 2012-20132013-2014$ Change State Aid17,120,42417,954,253+833,829 BOCES Aid1,966,4251,800,000-166,425 Building Aid4,235,5254,189,112-46,413 Federal Medicaid Reimbursement200,00041,500-158,500 E-Rate Reimbursement52,00052,000+0 Other & PILOT322,200318,400-3,800 Appropriated Fund Balance778,640778,640+0 Interfund Revenues450,000450,000+0 Property Taxes16,136,18516,425,022+288,837 Total Revenues$41,261,399$42,008,927+$747,528 Estimated Revenues

12. Tax Levy & Rate Information Estimated Maximum Tax Levy 16,425,022 +1.79% Estimated Impact on Homeowners 2012-20132013-20142013-2014 Full ValueTaxEstimated Estimated Increase Assessmentwith STARwith STARwith STAR 50,000553.80563.8010.00 100,0001,938.301,973.3035.00 150,0003,322.803,328.8060.00

13. Levy Increase History

14. Budget Reductions & Additions - Staffing Proposed Reductions Through Retirement/Resignation 2.8Elementary Teachers 2.8Elementary Teachers 1Special Ed Teacher 1Special Ed Teacher 2Teaching Assistant 2Teaching Assistant 1 Clerical Position 1 Clerical Position 1 Custodial Worker 1 Custodial Worker Proposed Restructuring and Additions Increase JCB Academic Dean to 12 Months Increase JCB Academic Dean to 12 Months Add School Resource Officer to JCB Add School Resource Officer to JCB Add Tennis to Athletics Add Tennis to Athletics Reconfigure Transportation Office Reconfigure Transportation Office

15. Budget Facts  The 2013-2014 proposed budget increase is $747,528 or 1.8%  The 2013-2014 total increase in Health Insurance benefit costs is $82,081 or 2.1%  The 2013-2014 total increase in Retirement System costs is $918,618 or 36.9%  District closed a $1.6 million budget gap  Budget maintains all academic, co-curricular, and athletic programs  The 2013-2014 proposed budget tax levy increase is $288,837 or 1.79%  $424,000 below the tax cap of 4.45%  Lowest tax levy increase in over 10 years.

16. Propositions & Election of Board Members Budget Proposal$42,008,927 “BE IT RESOLVED that the proposed budget of expenditures of the Phoenix Central School District for the school year 2013-2014 in the amount of $42,008,927 and for the purposes shown in the statement of estimated expenditures adopted by the Board of Education, be and the same hereby is approved and the amount thereof, or so much thereof as may be necessary, shall be raised by a levy of a tax upon the taxable property of the school district, after first deducting the monies available from State Aid and other sources as provided by law.” Election of Board Members There are four open seats for the Board of Education, three that carrying a three year term and one that has a one year term. The following candidates have completed all the necessary paperwork and will appear on the May 21, 2013 voting machines in the following order: 1. Robert Southworth 2. Rick Van Gorder 3. Diana Cook 4. Charles Beams 5. Debbie St. Phillips

17. Important Dates May 13, 2013 - Public Information Hearing May 21, 2013 - Budget Vote & Board Elections 12:00 noon – 9:00 p.m. Emerson J. Dillon Middle School Front Foyer Voter Qualifications  U.S. Citizen  18 years of age  School district resident for 30 days prior to May 21, 2013  Personally registered with Oswego County, Onondaga County or School District Board of Elections

18. Questions?