auburn enlarged city school district 2013-14 budget proposal april 24, 2013

AUBURN ENLARGED CITY SCHOOL DISTRICT

2013-14 BUDGET

PROPOSAL

April 24, 2013

2013-2014 Budget Highlights• Restorations:

- Elementary Art (.5 FTE) & Music (1.0 FTE) Teachers

- 1.0 Technology Teacher at High School- .5 Secondary School Counselor (BOCES share)

- Full-Time Business Official (increase of .4 FTE)

- Modified/Freshman Sports Teams

- 2.5 Custodial Workers to Maintain Buildings

• Initiatives:

- Co-Teaching Practices

- Kindergarten Aides at all Elementary Schools

- Teachers in Reserve

- STEM Club at Junior High School

2013-2014 Budget Highlights• Overall increase of 4.7%

• Staffing changes– + 8.0 Special ed Instructional positions– + 4.0 Regular ed Instructional positions– + 0.4 Administrative positions– -12.5 Support positions

• Benefits– Pension rates up 33%

2013-2014 Budget Highlights

• Salary costs up due to staffing increases and contractual salary increases

• Supplies budget reduced 11%

• Contractual costs reduced due to significant reduction in gas & electric contract rates

• Debt Service up due to new capital project

• Retirement costs up dramatically due to NYS-mandated rate increases

Expenditures by Function

FunctionProposed

2013-14

Budget

2012-13

Change

%

Instruction $35,518,113 $34,268,575 3.6%

Operations & Maint $3,652,608 $4,126,779 (11.5)%

Central Services $2,994,068 $2,933,154 2.1%

Transportation $2,134,914 $2,154,647 (0.9)%

Employee Benefits $16,914,661 $15,311,485 10.5%

Debt Service $7,326,721 $6,652,100 10.1%

Interfund Transfers $130,000 $130,000 0.0%

Total $68,671,084 $65,576,740 4.7%

2013-2014 Budget Expenditures

INSTRUCTION

Highlights:

• Increase in teaching positions

• Addition of kindergarten aides

FunctionProposed

2013-14

Budget

2012-13

Change

%

Instruction $35,518,113 $34,268,575 +3.6%

OPERATIONS & MAINTENANCE

Highlights:

• Significant reduction in utility budget

• Cost control on other goods and services

FunctionProposed

2013-14

Budget

2012-13

Change

%

Operations & Maint $3,652,608 $4,126,779 (11.5)%

CENTRAL SERVICES

Highlights:

• New student tracking software

• New financial software

FunctionProposed

2013-14

Budget

2012-13

Change

%

Central Services $2,994,068 $2,933,154 +2.1%

TRANSPORTATION

FunctionProposed

2013-14

Budget

2012-13

Change

%

Transportation $2,134,914 $2,154,647 (.9)%

Highlights:

•Phase out of district-operated runs complete

•Corresponding increase in contract cost

EMPLOYEE BENEFITS

Highlights:• Significant increase in pension costs• Increase in health insurance costs

FunctionProposed

2013-14

Budget

2012-13

Change

%

Employee Benefits $16,914,661 $15,311,485 +10.5%

DEBT SERVICE

FunctionProposed

2013-14

Budget

2012-13

Change

%

Debt Service $7,326,721 $6,652,100 +10.1%

Highlight:

• Increase in cost as a result of new capital project (offset by increased revenue)

INTERFUND TRANSFERS

FunctionProposed

2013-14

Budget

2012-13

Change

%

Interfund Transfers $130,000 $130,000 0%

Highlights:

• Legislation requires that paid reimbursable meals are not subsidized with federal funds ($30,000)

• $100,000 Small Capital Project

2013-2014 Component Budget

Projected Revenue2013-14

Projections

2012-13

Budget

Change

%

State Aid - Operating $30,419,426 $27,663,169 +10.0%

State Aid - Building $5,141,193 $4,849,958 +6.0%

Other Revenues $2,494,784 $2,286,095 +9.1%

Tax Levy $28,657,820 $27,958,849 +2.5%

Trans-Debt Svc/Cap Proj $750,000 $400,000 +87.5%

Fund Balance $1,207,861 $1,968,669 (38.6%)

Reserve Appropriations $0 $450,000

Total Revenues $68,671,084 $65,576,740 +4.7%

2013-2014 Revenues

Projected Tax Levy

% Change $ Change

Projected

2013-14

Tax Levy 2.5% $698,971 $28,657,820

Contingent Budget

• Contingent budget would require reduction of $698,971 in tax levy:– Tax levy must be equal to or less than prior

year tax levy– Subject to an administrative cap– Non-aided equipment purchases would be

eliminated– Required Fees for community use of school

buildings

AUBURN ENLARGED CITY SCHOOL DISTRICT

PUBLIC HEARING: May 14, 2013

7pm

BUDGET VOTE: May 21, 2013

7am to 9pm