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POCANTICO HILLS CENTRAL SCHOOL DISTRICT. 2010-2011 Draft School Budget. February 22, 2010 Board of Education Meeting. 2010-2011 Draft School Budget Development Timeline. August 5/6Board Discussion of Budget Drivers. October 1, Staff Orientation to Budget Development.

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2010-2011 Draft School Budget

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POCANTICO HILLS CENTRAL SCHOOL DISTRICT

2010-2011 Draft School Budget

February 22, 2010

Board of Education Meeting


2010-2011 Draft School BudgetDevelopment Timeline

August 5/6Board Discussion of Budget Drivers

October 1, Staff Orientation to Budget Development

December 9,Budget Worksheets Submitted to the Business Office

February 8, 2010Board Discussion of Significant Budgetary Considerations


2010-2011 Draft School BudgetDevelopment Timeline

February 22, Board of Education Meeting/Review of Preliminary Budget

March 2PTA Budget Presentation

March 8, Board of Education Meeting/Review of Preliminary Budget

March 13, Board of Education Meeting/Review of Preliminary Budget


2010-2011 Draft School BudgetDevelopment Timeline

March 22, Board of Education Meeting/Review of Preliminary Budget

Week of April 1,Budget Newsletter Mailed to Residents

April 10,Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget

April 12,Board of Education Meeting/Review of Preliminary Budget/ Board Adoption of Budget


2010-2011 Draft School BudgetBudget Development Timeline

April 19,Last Day to File Petitions for Board Election and Propositions

TBDPTA Budget Presentation

May 5,Budget Newsletter Mailed to Residents

May 10,Board Meeting-Public Hearing Presentation Only

May 11,PTA Meet the Candidates Night

May 12School Budget Notice Mailed to Residents

May 18, 2010-2011 Budget Vote


2010-2011 Draft School BudgetCommunication Plan

  • At each of the identified budget workshops the entire budget will be presented to ensure that residents that miss one or more budget workshops will not miss a presentation on any portion of the budget.

  • The instructional staff, student government, School Foundation and PTA will be provided with a budget presentation.


2010-2011 Draft School BudgetCommunication Plan

  • The Budget Newsletter will be mailed at two distinct times to generate community input, once prior to the Board’s adoption of the budget, and once prior to the legally required budget hearing.

  • A special e-mail address has been reestablished to provide an avenue for community residents to pose questions and/or comments, and receive a response from the Assistant Superintendent – budgetinfo@pocanticohills.org


2010-2011 Draft School BudgetCommunication Plan

  • Budget information will be posted to the District’s website throughout the budget development process beginning February 11.

  • In addition to the community wide invitation to attend the budget workshops, key neighborhood community members will be invited to attend budget workshops.


2010-2011 Draft School BudgetCommunication Plan

  • Reminder to Vote telephone chains will be employed to encourage community members to vote on May 18, 2010.

  • The K12 alerts system will be used periodically to remind all who have registered to attend the budget workshops.


2010-2011 Draft School BudgetBudget Development Process

  • Budget Presentation May 10: The budget must be presented at the budget hearing, not less than seven (7) or more than fourteen (14) days prior to the annual meeting/budget vote date.

  • Budget Availability; May 3: The budget document shall be complete and available upon request to residents within the district (7) days before the budget hearing and fourteen (14) days before the annual meeting/vote date.


2010-2011 Draft School BudgetBudget Development Process

  • Annual Meeting and Election: The annual meeting and election must be held on the third Tuesday of May. (May 18, 2010)

  • Three-Part Budget: Districts are required to prepare a three-part budget containing administrative, program, and capital components.


2010-2011 Annual Election and Budget Vote/Annual Meeting

  • May 18, 2010: School Library 7:00 A.M. Through 9:00 P.M.

  • Vote For Two Members Of The Board Of Education

  • Vote on School Budget

  • Vote On Proposition To Purchase Two Replacement School Buses


2010-2011 Draft School Budget Drivers

  • Gap Elimination Adjustment (2011-12)

  • Change in District Assessed Valuation

  • Payment Tax Certiorari Refunds – Unknown at this time - May Need to Add $150,000 to Budget for Refunds, or divide 1,000,000 for Tax Certiorari Between New Debt and Reserve

  • Second Implementation of Debt Payments for Reconstruction Bond

  • Health Insurance Rate Increase

  • Teacher Retirement System Rate Increase

  • Negotiations With PHTA

  • Maintenance of District Personnel

  • Payroll Taxes (Social Security Expense)


2010-2011 Draft School Budget Drivers

  • Purchase of Replacement Buses

  • Impact of Reconstruction Project

    • Custodial Overtime

    • Science Supplies/Materials - Glassware

    • Pool Supplies – Umbrellas, Chairs

    • Library Materials/Supplies

  • District Enrollment

  • Budgetary Cuts 2009-10 – Restoration/Impact on 2010-2011 Budget

    • ELO Programs

    • Equipment

    • Supplies and Materials


2010-2011 Draft School Budget School District Funds

  • The general fund relies on taxes, state aid, and miscellaneous revenue and supports all regular school activities

  • The school lunch fund provides the child nutrition program to our students.

  • The special aid fund provides for the district’s grant funded programs


2010-2011 Draft School Budget School District Funds

  • The capital fund provides for all permanent improvements to our facilities and is funded from the general fund and bond issue proceeds

  • The trust and agency funds are used to account for assets held by a governmental unit in a trustee capacity and/or as agent for individuals. The funds are custodial in nature and are used to account for contributions or endowments


Tax Certiorari and Assessment Changes

  • A Tax Certiorari Challenge Comes About as a Result of a Commercial Property Owner Claiming That Their Property Assessment is Too High.

  • Court Ordered Judgments to Reduce The Assessment of a Commercial Property, Plus Refunds of Taxes Overpaid in Prior Years Affects the School Tax Rate Negatively.


2010-2011 Draft School BudgetAssessed Valuation

Mt. Pleasant Greenburg

2003-0416,715,48441,933,416

2004-0516,631,07341,723,576

2005-0616,248,57240,879,798

2006-0715,870,15640,827,504

2007-08 15,761,31540,045,433

2008-09 14,833,00034,050,932

2009-1014,467,01032,902,951

2010-1120,162,13032,941,976

Change 09-10/10-11 5,564,168 39,025

Subject to Change


2010-2011 Draft School Budget Assessed Valuation


2010-2011 Draft School Budget Assessed Valuation


2010-2011 Draft School Budget

Projected Contingency Tax Rate Increase:

  • Greenburgh -10.31%

  • Mt. Pleasant -4.47%

    Projected Approved Tax Rate Increase:

  • Greenburgh -5.30%

  • Mt. Pleasant .87%


2010-2011 Draft School Budget Important Facts

Tax Levy % IncreaseBudget Increase

00-01 6.07%6.20%

01-02 5.38%4.55%

02-03 9.04%8.19%

03-0414.14%8.14%

04-05 6.46%6.28%

05-0610.38%9.54%

06-0711.19%9.03%

07-08 3.15%5.95%

08-09 5.86%5.07%

09-10 1.00%3.69%

10-1116.86%12.95%

Adj.6.74%3.58%


2010-2011 Draft School Budget Adjusted Budget to Budget Increase

Budget to Budget Increase 12.95%

2010-11 Proposed Budget$26,585,526

New Construction Debt ( 835,588)

Tax Certiorari Reserve (1,000,000)

Incarcerated Youth ( 368,408)

Adjusted Budget$24,381,530

2009-10 Budget$23,537,759

Adj. Budget to Budget Increase 3.58%


2010-2011 Draft School Budget Adjusted Tax Levy Increase

Tax Levy Increase 16.86%

Allocation for Tax Cert. Reserve 5.51%

Impact of New Debt Payment 4.61%

Adj. Tax Levy Increase 6.74%


2010-2011 Draft School Budget Projected Tax Rate Increase (Decrease)

Projected Tax Rate Increase:

Greenburgh:-5.30%

Mt. Pleasant: .87%

The Increase in Assessed Valuation has a Significant Impact on the Tax Rate Increase.


Tax Rate Impact 2010-2011 Draft BudgetGreenburgh

Assessed 2009-10 2010-11 Annual Monthly

FMV Value Taxes Taxes Increase Increase

100,000 2,950 842 798 (45) (4)

250,000 7,375 2,106 1,994 (112) (9)

500,000 14,750 4,212 3,988 (223) (19)

750,000 22,125 6,317 5,983 (335) (28)

1,000,000 29,500 8,423 7,977 (446) (37)

Note: Equalization rate for 2010-2011 as of February 10,2010


Tax Rate Impact 2010-2011 Draft Budget Mt. Pleasant

Assessed 2009-10 2010-11 Annual Monthly

FMV Value Taxes Taxes Increase Increase

100,000 1,310 791 798 7 1

250,000 3,275 1,977 1,994 17 1

500,000 6,550 3,954 3,988 34 3

750,000 9,825 5,931 5,983 51 4

1,000,000 13,100 7,908 7,977 68 6

Note: Equalization rate for 2010-2011 as of February 10,2010


2009-2010 Draft School BudgetWhere Your Dollar Goes$26,585,526


Where Every Revenue Dollar Comes From $26,585,526


2009-2010 Draft School BudgetDistrict Personnel

Adj. 2009-10 2010-11 Change

Administrators 3.00 3.00 -0-

Clerical 8.00 8.00 -0-

Custodial11.00 11.00 -0-

Teachers41.80 41.80 -0-

Teacher Asst. 7.45 8.45 1.00

Teacher Aides 5.00 5.00 -0-

After School 3.00 3.00 -0-

Monitors 5.00 5.00 -0-

Total84.25 85.25 1.00


2010-2011 Draft School BudgetEducational Initiatives

  • Tri States Accreditation

  • Bookmobile

  • Professional Development

  • Fund the E.L.O. Program

  • Initiate a New Installment Purchase Agreement

  • Implement a Video Conference Program

  • Replace Vacant Elementary Position With New Middle School Academic Intervention Services Teacher

  • Add a New Teaching Assistant to Support the 5th and 6th grade students


2010-2011 Draft School BudgetIncreases/(Decreases)

  • Salaries$ 515,914

  • Equipment$ 25,124

  • Contractual$ 1,122,255)

  • Utilities$ (68,762)

  • Supplies$ 47,613

  • Tuition$ (97,203)

  • Textbooks$ 4,323

  • Incarcerated Youth$ 368,408

  • BOCES$ (48,075)

  • Benefits$ 363,043

  • Debt Service$ 804,965

  • Software$ 162

  • Total$ 3,047,768


2010-2011 Draft School Budget

  • Uniform System of Accounts

    • Function

    • Object


2010-2011 Draft School Budget

2009-102009-10

1000-General Support $ 2,486,718 $ 3,707,582 Page #14

2000-Instruction $14,999,773 $15,573,728 Page #19

5000-Transportation $ 1,301,918 $ 1,307,711 Page #20

7000-Community Svc. $ 504,429 $ 573,422 Page #21

9000-Undistributed $ 4,244,919 $ 5,423,085 Page #24

Total Budget $23,537,757 $26,585,526


2010-2011 Draft School Budget

  • GENERAL SUPPORT

    2009-20102010-2011

    1010-Board of Education $ 12,108 $ 13,728 Page 7

    1040 -District Clerk $ 8,600 $ 8,600

    1060-District Meeting $ 9,780 $ 6,072

    Total Board of Education $ 30,488 $ 28,400

    1240-Chief School Adm. $ 252,043 $ 319,672 Page 8


2010-2011 Draft School Budget

  • GENERAL SUPPORT

    2009-20102010-2011

    1310-Business Admin. $ 329,311 $ 374,472 Page 9

    1320-Auditing $ 55,000 $ 59,900 Page 10

    1325-Treasurer $ 28,567 $ 29,842

    Total Finance $413,378 $464,214

    1420-Legal $ 276,871 $283,061 Page 11

    1480-Public Info. $ 48,977 $ 49,103


2010-2011 Draft School Budget

  • CENTRAL SERVICES

    2009-20102010-2011

    1620/21-Oper./Maint. $ 1,238,058 $1,281,501 Page 12

    1670-Central Print $ 46,262 $ 45,424 Page 13

    Total Central Services $1,284,320 $1,326,924

  • SPECIAL ITEMS

    1910-Insurance $ 47,254 $ 61,359 Page 14

    1920-School Assn. Dues $ 12,454 $ 14,585

    1930-Judgements & Claims $ -0- $1,000,000

    1950-Assessment $ 36,543 $ 45,178

    1964-Refund of Tax $ 36,233 $ 38,249 Page 14


2010-2011 Draft School Budget

  • SPECIAL ITEMS

    2009-20102010-2011

    1980 - Met. Commuter Tax $ -0- $ 29,816 Page 14

    1981-Admin BOCES $ 48,159 $ 47,020

    Total Special Items $ 180,642 $1,236,208

    Total General Support $ 2,486,718 $3,707,582


2010-2011 Draft School Budget

  • INSTRUCTION

    2009-20102010-2011

    2020-Instruct. Supv. $ 128,559 $ 75,710 Page 15

    2070-Inser. Training $ 47,702 $ 41,990

    2110-Teaching $9,232,790 $9,820,296

    Supv & Instruct. $9,409,051 $9,937,995


2010-2011 Draft School Budget

  • INSTRUCTION

    2009-20102010-2011

    2250-Stud.with Disab. $4,218,434 $4,314,243 Page 16

    2270-Academic Inter. $ 169,904 $ 125,462

    Total Special Schools $4,388,337 $4,439,704


2010-2011 Draft School Budget

  • INSTRUCTION

    2009-20102010-2011

    2610-School Library $124,470 $133,032 Page 17

    2630-Computer Instr. $ 668,107 $640,779

    Total Library & CAI $792,576 $773,811


2010-2011 Draft School Budget

  • INSTRUCTION

    2009-20102010-2011

    2810-Guidance $132,910 $139,780 Page 18

    2815-Health $115,535 $119,815

    2820-Psychology $114,559 $113,525

    Total Pupil Personnel $363,004 $373,119


2010-2011 Draft School Budget

  • INSTRUCTION

    2009-20102010-2011

    2855-Interscholastic $ 46,805 $ 49,097 Page 19

    Total Instruction $14,999,774 $15,573,728


2010-2011 Draft School Budget

  • TRANSPORTATION

    2009-20102010-2011

    5510-District Oper. $ 765,910 $ 823,685 Page 20

    5540-Private Carrier $ 536,009 $ 484,026

    Total Transportation $ 1,301,918 $1,307,711


2010-2011 Draft School Budget

  • Community Service

    2009-20102010-2011

    7140-Community Rec. $ 146,306 $ 156,444 Page 21

    7141-Day Camp $ 292,527 $ 311,808

    7142-Afterschool $ 65,597 $ 105,170

    Total Community Svce. $ 504,429$ 573,422


2010-2011 Draft School Budget

  • Undistributed – Employee Benefits

    2009-20102010-2011

    9000-Empl. Benefits $ 2,759,371 $3,122,572 Page 22

  • Debt Service

    9700-Debt Service $ 1,390,548 $2,195,513 Page 23

  • INTERFUND TRANSFERS

    9900-Interfund Tranf. $ 95,000 $ 105,000 Page 24

    Total Budget $23,537,759 $26,585,526


2010-2011 Draft School Budget

  • BUDGET AMOUNTIMPACT ON TAX RATE

  • $ 100,000 .45%

  • $ 225,000 1.00%

  • $ 250,000 1.12%

  • $ 500,000 2.24%

  • $ 750,000 3.36%

  • $ 1,000,000 4.47%

    Note: Impact based on change in Greenburgh tax rate


Contingency Budget

  • Should The Voters Defeat The Budget, The District Has The Option Of Offering A Revised Budget To Voters For A Revote, Or Immediately Adopting A Contingency Budget.

  • Districts Are Only Allowed One Budget Revote To Be Held On The Third Tuesday In June.

  • In The Case Of A Contingency Budget, Districts Are Constrained In Two Ways – Determination Of Ordinary Contingency Budget Appropriations, And The Statutory Caps.


Contingency Budget

  • What Items May A Board Of Education Include In A Contingency Budget?

  • After Determining Teachers’ Salaries Necessary To Retain And Recruit Competent Teachers, The Board Is Faced With The Necessity Of Determining Ordinary Contingent Expenses.

  • In General, The Term “Ordinary Contingent Expense” Encompasses All Expenditures Deemed To Be Needed To Provide The Minimum Services Legally Required To Operate And Maintain Schools And The Educational Program Of The School District And Preserve The Property Of The District In Order To Assure The Health And Safety Of The Students And Staff.


Ordinary Contingent Expenses

  • When A Board Of Education Is Faced With Adopting A Contingent Budget The Crucial Question Is The Determination Of What Constitutes Ordinary Contingent Expenditures.

  • In General, An Ordinary Contingent Expenditure Is An Expenditures Deemed To Be Absolutely Necessary To Operate And Maintain Schools. The Emphasis Should Be On Those Expenditures Considered Essential To Maintain An Educational Program, Preserve Property, And Assure The Health And Safety Of Students And Staff.


Ordinary Contingent Expenses

  • Ordinary Contingent Expenditures Are Divided Into Three Categories:

    • Legal Expenditures

    • Expenditures Specifically Authorized By Statute;

    • Other Items Necessary To Maintain The Education Program, Preserve Property And Assure The Health And Safety Of Students, And Staff.


2010-2011 Contingent BudgetCalculation

2009-10 Budget$23,537,759

Debt Service( 1,390,548)

Adj. Base Budget$22,147,211

120% of CPI or 4%0%

2010-11 Contingent Budget$22,147,211

Debt Service 2,195,513

Expense due to enrollment 726,168

$25,068,891

2010-2011 Draft Budget$26,585,526

Required Budget Cuts $ 1,516,635

For Illustration purposes only.


BUDGETARY OVERVIEW OF 2010-2011 DRAFT BUDGET


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