LOCKPORT CITY SCHOOL DISTRICT

2012-13 Budget Presentation Expenditures: The Big Picture

Presented byMichelle T. Bradley

Superintendent of Schoolsand

Deborah CoderAssistant Superintendent for Finance

March 2012

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Expenditures : The Big Picture

11 of the 16 expenditure

categories are budget decreases

for 2012-13

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BOARD OF EDUCATIONFunction Codes 1010, 1040, 1060

The expenses of the Board of Education are incurred while the Board is fulfilling its responsibilities to the public.

Included in this area is the District Clerk.

Proposed 2012-2013

$148,375

Change From 2011-2012

+$29,649

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Why The Increase?

The increase for 2012-13 is to account for Kinney Billing Services and GASB 45, both of which are BOCES services. • Erie I BOCES requires that GASB 45 now be

recorded in this area. They previously recorded it in the finance area.

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CENTRAL ADMINISTRATIONFunction Code 1240

The central administration reflects the necessary expenses for the Superintendent’s office.

There are two members of the staff who are assigned to the office.

Proposed 2012-2013

$236,041

Change From 2011-2012

- $12,341

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Why The Decrease?

This area decreased as a result of the staffing change in the position of Superintendent.

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FINANCIAL OPERATIONSFunction Codes 1310, 1320, 1325, 1330

The financial operations include business

administration, auditing, treasurer functions, tax

collection, and purchasing.

Proposed 2012-2013

$527,231

Change From 2011-2012

- $23,862

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Why The Decrease?

BOCES recoded GASB 45 from this area to the Board of Education function.

Additionally, the material/supply codes and contractual codes were decreased in order to support the needs based budget.

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HR, RECORDS RETENTION & PUBLIC RELATIONS

Function Codes 1420, 1430, 1460, 1480

This area of the budget includes personnel, legal

services, records management and public

information services.

Proposed

2012-2013 $527,509

Change From 2011-2012

- $31,102

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Why The Decrease?

The material/supply and contractual codes were decreased in order to support the needs based budget.

BOCES account codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

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Keeps grounds, equipment and buildings in safe, usable condition.

Also includes utilities and contractual data services through BOCES.

Consists of operating and maintaining buildings and equipment, including utilities.

FACILITIES MANAGEMENTFunction Codes 1620, 1621, 1670, 1680

Proposed Change From 2012-2013 2011-2012 $5,634,332 -$553,498

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Why The Decrease?

The utilities and BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

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These items include property insurance, real property tax refunds, special utility assessments,

and BOCES capital expenditures and administrative charges.

UNIQUE OBLIGATIONSFunction Codes 1910, 1950, 1964, 1981, 1983

Proposed Change From2012-2013 2011-2012 $830,062 - $54,217

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Why The Decrease?

BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

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INSTRUCTION, ADMINISTRATION AND SCHOOL IMPROVEMENT

Function Codes 2010, 2020, 2060, 2070

Proposed 2012-2013

$2,696,748

Change From 2011-2012 - $62,359

The costs for curriculum development, supervision, administrative and clerical personnel, etc. are included

in this function.

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Why The Decrease?

The position of Assistant Superintendent for Learning & Assessment remains unfilled. The total decrease was offset by an increase in BOCES in-service costs.

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TEACHINGREGULAR SCHOOL

Function Code 2110

Money for supplies, textbooks, equipment, and instructional materials.

Salaries of teachers, substitutes, and teacher aides.

Proposed Change From2012-2013 2011-2012

$ 23,774,015 + $851,244

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Why The Increase?

Contractual salary increments account for most of the increase to this area.

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SWD PROGRAMSFunction Codes 2250, 2280

Education cost for students with disabilities and occupational education.

Special education programs are mandated by state and federal law.

Proposed Change From 2012-2013 2011-2012

$13,508,379 + $1,412,280

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Why The Increase?

Tuition increases and the impact of NY State’s realignment of tuition payment to 4201 schools must be budgeted here.

BOCES increases for special education and occupational education are accounted for here.

Contractual salary increments also added to the increase for this area.

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TEACHINGSPECIALIZED PROGRAMS

Function Code 2330

Academic Intervention Services

Proposed Change From 2012-2013 2011-2012 $63,477 - $20,613

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Why The Decrease?

BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

AIS expenses were adjusted to actual prior year expenditure levels to support the needs based budget.

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INSTRUCTIONAL MEDIAFunction Codes 2610, 2630

Includes: Librarian salaries Library books & materials Audio-visual materials & computer

software in local public & non-public school libraries.

Proposed Change From 2012-2013 2011-2012

$3,456,980 + $1,395,156

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Why The Increase?

The BOCES code has been increased over $1M to account for the anticipated new technology infrastructure project. This expense must be budgeted in order to receive E-Rate funding.

The corresponding E-Rate revenue has been accounted for in the revenue budget.

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PUPIL SERVICESFunction Codes 2805, 2810, 2815,

2820, 2850, 2855

Appropriations for: Attendance Guidance Health & psychological services Co-curricular & interscholastic

activities Proposed Change From 2012-

2013 2011-2012 $3,376,211 + $24,348

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Why The Increase?

Contractual salary increments account for most of the increase to this area.

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PUPIL TRANSPORTATIONFunction Codes 5510, 5540

Expenses involved in operating pupil transportation in the Lockport district and to eligible non-public schools.

Proposed Change From2012-2013 2011-2012$4,434,475 - $108,292

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Why The Decrease?

The contractual transportation code was decreased to the actual expected cost in order to support the needs based budget.

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EMPLOYEE BENEFITSFunction Codes 9010, 9020, 9030, 9040,

9050, 9060, 9089

Provide contributions to retirement systems, Social Security, health insurance, and workers’ compensation insurance.

Retirement costs reflected in the budget are state-mandated.

Proposed 2012-2013

$18,364,389

Change From 2011-2012

- $1,176,670

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Why The Decrease?

These codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.

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DEBT SERVICEFunction Codes 9711, 9731

Bond interest & principal payments are budgeted in the debt service function.

Payments are in accordance with the legal schedules set forth when the bonds were sold to fund District capital projects.

Proposed Change From 2012-2013 2011-2012

$2,085,963 - $475,934

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Why The Decrease?

The 2012-13 budget reflects the actual principal and interest payments due, which are lower than the current fiscal year.

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INTERFUND TRANSFERSFunction Code 9901

Interfund transfers represent the district’s share of the cost for maintaining a special education summer school program.

Also included in this area are anticipated shortfalls of pupils’ lunch payments.

Proposed Change From 2012-2013 2011-2012 $528,400 - $4,600

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Why The Decrease?

The amount of anticipated outstanding lunch payments not paid was adjusted to the 2010-11 balance.