WCSD Board of Education 200203 Operating Budget

1
WCSD Board of Education 2002-03 Operating Budget

• Adopted April 22, 2002
• WCSD Home Page

2
Outline of Presentation

• WCSD Spending 1996-97 to 2000-01
• Budget Realities for 2002-03
• Contents of 2002-03 Budget
• Changes in 2002-03 Budget
• Contingent Budget for 2002-03
• Revenue Picture for 2002-03

3
WCSD Budget Trends 1996-97 to 2000-2001

• WCSD Per Pupil Expenditures increased by 816,
  the third lowest in Dutchess County and lower
  than CPI
• WCSD shifted dollars to instruction
• WCSD local property taxes declined as compared to
  the CPI
• WCSD State and Federal Revenues increased

4
WCSD Budget Trends - 1996-97 to 2000-2001Capital
Component Buildings and Grounds

• Spending Trends
• WCSD Per Pupil Spending increased by 95 between
  1996-97 and 2000-2001, under the CPI for that
  time period

5
WCSD Budget Trends - 1996-97 to
2000-01Administrative Component

• Spending Trends LOWER
• WCSD Administration Per Pupil Spending declined
  by 13 between 1996-97 and 2000-01

6
WCSD Budget Trends - 1996-97 to 2000-01Program
Component - Transportation

• Spending Trends
• WCSDs Per Pupil Spending increased by 1 in
  Transportation between 1996-97 and 2000-2001--
  moving the districts ranking in that area from
  4th in the county to 6th in the county
• Transportation Spending 9.39 under CPI

7
WCSD Budget Trends - 1996-97 to 2000-01 Program
Component - Instruction

• Spending Trends HIGHER
• WCSDs Per Pupil Spending has increased by 615
  in Instruction between 1996-97 and 2000-01 4.2
  over CPI and the largest spending increase of any
  portion of the budget!

8
WCSD Budget Trends - 1996-97 to 2000-01Local
Property Tax Revenues

• WCSD Property Taxes increased by 2.1 between
  1996-97 and 2000-01 7.68 below the CPI during
  that time period

9
WCSD Budget Trends - 1997-97 to 2000-2001State
Revenues

• WCSD State Aid INCREASED by 5,150,061 between
  1996-97 and 2000-01 an increase of 16.5
• State aid in WCSD was 5.34 over CPI

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WCSD Budget Trends - 1995-96 to 1999-2000Why
State Revenues Increased

• BOCES aid
• Special Ed Aid
• Aid for textbooks, hardware, software, and
  library materials
• Medicare

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Boards 2002-03 Operating BudgetBudget Realities

• 14.6 Health Insurance Jump
• budget increase of 1.56 million
• If health care costs increased at the rate of
  inflation, WCSDs budget would increase by
  2.81----gt
• .01 over the States contingent cap!

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Boards 2002-03 Operating BudgetBudget Realities

• Given cost increases in health insurance, the
  Board could not meet its goal to
• present a rollover budget under the contingent cap

13
Boards 2002-03 Operating BudgetBudget Realities

• Loss of State aid shifts tax
• burden to local property taxes

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Boards 2002-03 Operating BudgetCapital
Component

• Budget Priorities 2002-03
• Acquire minimum equipment needed
• Genie Lift
• (2) vans
• Scrubbers, wet vacs, sander
• Restore (5) frozen custodial positions.

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Boards 2002-03 Operating BudgetCapital
Component

• Budget Priorities 2002-03
• Playground upgrades at Fishkill and Brinckerhoff
  as part of five year plan

16
Boards 2002-03 Operating BudgetAdministrative
Component

• Budget Priority
• 2002-03
• Continue to control spending

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Boards 2002-03 Operating BudgetProgram
Component

• Budget Priorities
• 2002-03
• Add two (2) secondary teachers
• Restore funding for academic field trips
• Acquire limited instructional equipment

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Boards 2002-03 Operating BudgetProgram
Component

• Equipment
• Art 7,931
• PE 21,735
• Music 17,013
• Library AV 9,720
• Athletics 12,736
• Transportation 8,615
• Desks, chairs 20,000

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Boards 2002-03 Operating BudgetProgram
Component

• Equipment
• Computer Hardware
• 130,000
• Computer hardware purchases as part of the
  districts Project Digital grants

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Defining 2002-03 Contingent Budget

• By law, effective in 2001-02, the Board of
  Education must define its contingent budget at
  the same time it presents its recommended
  operating budget

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Contingent Budget CapDefinition for 2002-03

• 2002-03 Contingent Budget cannot increase by more
  than 120 multiplied by the average of the
  national CPIs for 2001
• Among the costs excluded from the cap are costs
  related to increases in student enrollment
• WCSD is projecting 66 additional students in
  2002-03 based on the FACTS report

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Contingent Budget CapCalculation

• 123,552,963 or
• 4,535,100 over current year
• 3.36 over the 2000-01 budget 123,016,863
• PLUS
• 66 (pupils) X 7,100 (cost/pupil)
  468,600
• Budgeted for court order vs. dist.
  67,500
• Based on SEDs CPI of 2.8 1.2

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Budget-to-Budget Comparison

• Total WCSD Contingent Expenditures
• 2002-03 123,552,963
• 2001-02 budget 119,017,863
• Change 4,467,600
• Change 3.81

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Contingent Costs Defined by Board of Education

• The responsibility for determining which items in
  a school district budget fall under the concept
  of ordinary contingent expenses rests with the
  Board of Education
• 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

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Cuts Needed NOW to Achieve Contingent Budget

• Current Proposed Budget 123,921,541
• LESS
• Contingent Budget Level 123,552,963
• CUTS NEEDED 368,578

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Cuts Required to Achieve Contingent Budget

• Non-Contingent Equipment 340,578
• Instructional Equipment - 90,828
• Instructional Technology - 130,000
• Administrative Equipment - 49,150
• FO Equipment - 70,600
• Non-Contingent Expenses 28,000

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Projected Revenue

• Based on Information Available to WCSD as of
  April 22, 2002

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Revenue Assumptions

• Assumes the following expenditures 123,921,541
  for budget 400,000 for bus purchases
  250,000 for Workers Comp
• Assumes Governors budget as basis for estimating
  State aid for 2002-03 with NO categorical aid for
  BOCES Drop in textbook and software aid of
  271,807
• Assumes Appropriated fund balance of 2,769,295
• Assumes Interest income drop of 340,000

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Levy Calculation

• General Operating Budget 124,571,541
• (Includes 400,000 for bus purchases, 250,000
  for workers compensation)
• LESS
• PROJECTED State Aid ( 37,723,260)
• PROJECTED Genl Fund Revenue ( 8,316,269)
• PROJECTED Local Revenue (
  2,769,295)
• EQUALS
• PROJECTED Tax Levy 75,762,717

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WCSD Revenue Sources
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Levy-to-Levy Comparison

• Budget PLUS Bus Purchases, Workers Compensation
  Increase
• 2002-03 75,762,717
• 2001-02 69,429,404
• Change 6,333,313
• Change 9.12

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Need More Information on the Boards 2002-03
Budget?

• Superintendents Public Budget Coffees (see next
  slide)
• Budget document on Web Page
• WCSD in Print Budget Issue
• E-mail Dr. Gersen or Mr. Powell
  (wgersen_at_do.wcsd.dcboces.org or
  rpowell_at_do.wcsd.dcboces.org

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Superintendents Public Budget Coffees (as of
April 23, 2002)

• May 9 - Fishkill (700 PM)
• May 14 - Oak Grove
• May 15 - Fishkill Plains (700 PM) Gayhead (800
  PM)
• May 16 - Evans (730 PM)

• April 30 - Van Wyck JHS (700 PM)
• May 1 - Myers Corner (700 PM)
• May 8 - Sheafe Road (700 PM), Brinckerhoff (800
  PM)