Croton-Harmon Schools

Building the Budget: 2010-2011

Croton-Harmon School District Community Forum

January 13th, 2010

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Presentation Overview

Mission and Vision: community feedback, movement on quality initiative

Factors influencing overall budget development: enrollment, revenue, major expenses, issues we face

District Spending: overview of major categories, how we compare to other similar districts

The budget process: the steps, public input dates.

Q & A discussion

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Mission: The purpose of schooling

Vision: What the purpose looks like in our schools

Learning Standards

andPerformance

Indicators

Tri-StateConsortium

of High Performing

School Districts

Quality Standards

for Curriculum, Instruction,Assessment

& Technology3

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Budget and Tax Rate

Last year, the school district did not raise the tax rate.

From FY ’07-’08 to FY ’08-’09, school district tried to keep taxes low as well.

Over the past ten years, enrollment has grown 21% (367 students). Over the past few years, enrollment is leveling off.

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Enrollment

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Revenue Revenue from sources other than property taxes are decreasing.

The increase in state aid last year was due to back payment of building aid and was given back to tax payers in ‘09-’10.

Using fund balance as a resource is not sustainable.

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Revenue Sources (State Aid and STAR) State Aid is declining.

’08-’09 increase is due in part to increases in state aid, but 1.5 million is building aid ($1 million of which is back payment).

‘09-’10 and ‘10-’11 aid includes the stimulus money which will not be in FY ‘11-’12.

The State received additional taxes last year without raising taxes:

STAR reimbursements to the school district declined.

Middle Class STAR Rebate check payments no longer exist.

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* Other: Rentals, BOCES/Medicaid Reimbursements, Admission, etc.

Revenue Sources (Not State Aid)

Precipitous decline in aid from sources other than the State.

Over 4 year period, we’ve lost slightly under 2% of the budget.

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Major Budget Areas Costs are increasing, but no area has experienced the same type of cost

increase as benefits up from $6.7 million in ‘09-’10 to $8.0 million in ‘10-’11.

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The Increasing Cost of Benefits In ‘09-’10 increases in medical benefits and social security were offset by

declines in pension costs.

In ’10-’11 all costs are increasing. Pension costs are increasing by $760,000 (equivalent to almost 2% budget increase).

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Budget Area Expenditures

Keeping Costs Down: Issues We Face

Shifting costs MTA Tax Pension funds (ERS and TRS) Health benefit increases Other state initiatives that are not funded. For Croton, this

represents ~20% of the budget.

State has deferred payments. Withholding of a portion of STAR payments ($1,027,647) Cut STAR last year Cut state funding (stimulus funding helped overcome

shortfall).

Future cuts will have direct impact on programs and our ability to maintain facilities.

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All Costs Per Pupil: Westchester/Putnam School Districts

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Westchester-Putnam School Board Association Facts and Figures 2009: Cost per pupil for 2007-2008. Calculated by dividing school district budget by # of students. Special Acts Districts not included. Note: Calculation is not a equal comparison across all districts. Some districts have smaller transportation costs or higher special ed costs. Some districts are on contingency budgets.

Croton ranks 29th out of 44 school districts on cost per pupil spending, well below average and median spending.

$23,337 average cost $22,881 average cost without Pocantico Hills $22,658 median cost

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General Education Costs Per Pupil

Croton has lowest cost per pupil of 18 similar districts.

2009-2010 Teacher Health Benefit Contribution

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If district is not listed, district is either self insured or contribution is not a straight forward %. Lakeland will increase to 15% in 2010-2011. Chappaqua, Eastchester, Garrison, Haldane, Mamaroneck, Mt Pleasant, PNW BOCES, SW

BOCES and White Plains will increase contributions in FY '10-'11.

Croton has the highest health care contribution among teachers and has had the highest contribution for years.

Keeping Costs Down

Cooperative endeavors

Health consortium

Life insurance

Workman’s compensation

Shared Services

Transportation routes with other districts

BOCES

Village

State, county, and BOCES contracts used to get best deals

EXCEL Aid

Energy Performance Contract

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Expenditures

Revenue

3% cut – $1.29 million dollars

2% cut - $860,000

1% cut - $430,000

Operations & Maintenance Considerations

#1 Need – New Roofs

Use Capital Reserve

Requires voter approval to take the money from the capital reserve

No additional cost

#2 Need - Science Labs

Researching phased approach over multiple years

Other needs – to be discussed on 1/25 at the Board work session on facilities

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Budget Planning

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October November December Develop Budget Calendar and

rollover (budget assumptions) Buildings update lists of facility

needs

Review budget assumptions and budget calendar with BOE

Revenue and state of the State reviewed by BOE

Building tech committees prepare list of tech requests based on goals

Review Facility needs with Facilities Committee

Super. & Bus Official meet with Principals to review preliminary staffing, space requirements, equipment, programs

Contractual salaries and employee benefits projected, debt service estimates developed, O & M priority list and transportation needs identified

January February Preliminary budget reviewed with

Superintendent BOCES requests reviewed O&M priority list reviewed Building level technology

committees submit list of technology requests based on goals

Special Education & PPS budget requests reviewed

Budget Retreat for Administration at BOCES

Special Education budget submitted Administrative Office requests reviewed School supplies, equip, contract & texts

submitted Transp. budget recommendations

reviewed O&M/Capital budget submitted and

reviewed BOCES/Bestweb and other technology

budget reviewed Athletic budget proposals reviewed Continuing Ed budget reviewed

Any budget revisions are submitted to Business Office by February 1, 2008

Draft preliminary budget reviewed with DO Admin

Preliminary budget reviewed with BOE BOE Budget Workshop- Principal &

Supervisors present the preliminary budget to BOE & community

March April May BOE Meetings- further discussion

about budget 1st of 4 advertisements of budget

hearing and vote Board Meeting- Adoption of Budget Property Tax Report cards sent to SED

and newspapers Nominating petitions and other petitions

to district clerk by 5:00 pm BOE votes on BOCES Admin. Budget

Public Budget Document available in DO & schools

Public Budget Hearing Budget Notice must be mailed after

budget hearing & at least 6 days prior to vote

Statewide Budget Vote and School Board Trustee Elections

Budget Community Involvement

January 13th community forum January 25th Board work session on facilities February 4th Budget workshop February 25th Budget workshop February 27th Budget Saturday (preliminary budget

presented to community and Board) Every subsequent Board Business Meeting and Work

Session until April (State mandated) deadline for adoption will have time for discussion of the budget.

If necessary, more meetings will be added. Special meetings with organizations and community

groups will be arranged upon request.

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Questions and Answers

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