Bronxville Union Free School District :2/9/2009 1 Bronxville Union Free School District 2009-2010 Budget Workshop February 7, 2009


2009-10 Budget Process :2/9/2009 2 2009-10 Budget Process Enrollment projections (November) Board input (November) School requests (December) Course of Study and program revisions (December) Staffing and technology requests (December) Draft budget - Board review and public input (February) PTA updates (February) Administrative & Board review (February - March) Recommended budget (March)


Budget Approach :2/9/2009 3 Budget Approach Recognize the current financial environment Project 2009-2010 Revenues & Costs Examine signature programs & select initiatives / program improvements Offset increases with cost containment measures Maintain infrastructure and facilities


Underlying Assumptions :2/9/2009 4 Underlying Assumptions Student Enrollment Stable Maintain Class Sizes K-12 Address New Regular Education Initiatives with Existing Resource Levels Support Special Education Needs as Required No Relief On Tax Certiorari Construction Litigation Ongoing Infrastructure Needs Maintenance & Improvement Uncertainty of State Budget And Mandates


Budget Presentation :2/9/2009 5 Budget Presentation Enrollment Staffing Budgets


Historical Enrollment – 5 Years :Historical Enrollment – 5 Years


Historical Enrollment – 5 Years :2/9/2009 7 Historical Enrollment – 5 Years 1528 1549 1572 1527 1530


Comparison of Bronxville School Staff and Pupil Enrollment2006-07 – 2009-10 :2/9/2009 8 Comparison of Bronxville School Staff and Pupil Enrollment2006-07 – 2009-10 Special Education Staff – Teacher Aides, Teacher Assistants, Fractional parts of Psychologists, Speech Therapists, Physical Therapists, Occupational Therapists, and Special Education Teachers Other - represents Non-Special Education Teacher Aides and Assistants, Nurses, Library Support and Computer Support Staff, Staff Development Coordinator , and Computer Coordinator *Special Education enrollments (other than un-graded referenced on previous page) are already included in building enrollments shown above


Enrollment in Special Ed/504 :9 Enrollment in Special Ed/504 Special Education Staffing


Staffing changes 2008-09 to 2009-10 :2/9/2009 10 Staffing changes 2008-09 to 2009-10 No Staffing Changes Included in Draft Budget


Budget History :2/9/2009 11 Budget History


Slide 12:2/9/2009 12


Slide 13:What are the main budget drivers? Big Picture


Slide 14:What are the main budget drivers? Details *Includes – Staff Dev, Repairs, Printing Costs, Service Contracts, Consultants, Tuition Reimbursement, Natural Gas, Electricity, Contracted Transportation, Private School Tuition, Etc.


Slide 15:2/9/2009 15


Detail of Cost Increases :2/9/2009 16 Detail of Cost Increases Salaries for teaching staff, clerical staff and custodial workers are increased annually based on the number of years of experience accumulated. In addition, teachers are provided salary advancement associated with educational credits obtained. Finally, a general salary percentage increase contributes to the difference in this code. During 2008-09, 260.33 FTE positions were budgeted, however, 260.83 FTE positions were filled. This decrease is driven mainly by a decrease in the NYS required employer contributions to the Teachers Retirement System. This employer contribution has tentatively been projected to decrease from 7.63% to 7.0%. This percentage is multiplied by salary to determine required contributions.


Detail of Cost Increases :17 Detail of Cost Increases Health premium costs are projected to increase by over 9% combined (4% SWSCHP, 12% Oxford HMO) . Reduction is primarily due to reduced needs to replace equipment lost in 2007 flood.


Slide 18:The school district’s insurance company continues to defend the school district on claims brought against the District by Liberty Mutual Insurance Company and N. Picco & Sons Contracting. As you can see from the chart above, litigation costs are broken up into two categories. For 2008-09 we are budgeting $165,000** for construction litigation and $88,000 for General counsel representation. **Based on the current status of construction litigation, the 2009-10 budget reflects the principal and interest associated with delay claims. Litigation with Liberty Mutual Insurance Company and N. Picco & Sons Contracting remains unsettled. Detail of Cost Increases


Slide 19:19 Detail of Cost Increases The budget for Tax Certioraris has been held nearly flat. The figure budgeted represents the approximate average of claims paid since the 1994-95 school year. Although the village completed a revaluation of the property during 2006-07, trends related to revaluation and the overall economy show increased activity in tax certioraris. 2004-05 petitions for tax certioraris were $1.5 million. 2005-06 petitions for tax certioraris were $3.5 million. 2006-07 petitions for tax certioraris were $7.7 million 2007-08 petitions for tax certioraris were $3.7 million. 2008-09 petitions for tax certioraris were $3.5 million. A reserve in the amount of $1.7 million has been funded in anticipation of some successful judgments against the District.


Slide 20:2/9/2009 20 BOCES expenses include the Bronxville share of the BOCES administrative budget, Special Education tuition, technology, transportation, inter-scholastic athletics, cooperative recruitment, and public relations services. $107,894 has been budgeted to pay previously approved installment purchase agreements associated with the replacement of computer equipment. This is $18,800 more than the amount paid during 2008-09 New installment purchase agreements resulting in annual premiums of approximately $60,000 have been added to the 2008-09 budget and represent an effort toward an average 4-year replacement cycle. BOCES services include a maximum of 4% increase year-to-year. Detail of Cost Increases


Slide 21:2/9/2009 21 Detail of Cost Increases Electricity - $72,829 increase Natural Gas - $13,450 increase Contracted transportation - $18,147 increase Special Education Placements and services - $23,210 increase All other Contracted Services reduced $42,732


Slide 22:Revenues


Estimated General Fund Balance Sheet June 30, 2009 – Un-audited :Estimated General Fund Balance Sheet June 30, 2009 – Un-audited


Estimated Tax Levy 2009-2010 :2/9/2009 24 Estimated Tax Levy 2009-2010 2009-10 Budget $ 45,096,442 Revenue Other Than Property Tax $ 5,219,000 Estimated Tax Levy $ 39,877,442 Percentage Tax Levy Increase 4.57%


TAX RATE COMPARISON :2/9/2009 25 TAX RATE COMPARISON 2008 Final Assessment Roll Dated 3/26/2008 $3,120,030,120 2009 Original Tentative Assessment Roll Dated 1/26/2009 $3,126,423,924 ACROSS THE BOARD REDUCTION OF APPROX. 7.49% 2008 EQUALIZED Assessment Roll (REDUCED 7.49%) $2,886,366,798 2009 REVISED Tentative Assessment Roll Dated 2/2/09 $2,892,281,761 2008-09 EQUALIZED Tax Rate $13.2118/$1,000 2009-10 Estimated Tax Rate (This will vary based on Assessment) $13.7875/$1,000 Estimated EQUALIZED Tax Rate increase over 2008-09 4.36%


RECENT DEVELOPMENTS :2/9/2009 26 RECENT DEVELOPMENTS 3 Retirements = $155,714 in additional savings Revised Budget $44,940,728 Budget to Budget 3.00% Budget to Expected 3.65% Tax Levy 4.16% Estimated EQUALIZED Tax Rate 3.95%


Contingency Budget Information :2/9/2009 27 Contingency Budget Information Overall Cap is at 4.0% for 2009-10 – Calculates to $45,207,883 (Debt Service & Tax Certs excluded form calculation) Administrative Component limited to prior year % of overall budget (12.42%) No new equipment purchases Other limitations on certain expenditures * The current Budget as presented, with the exception of $266,439 in budgeted equipment purchases and $60,000 in New IPA technology purchases, qualifies as a Contingent Budget


POTENTIAL MANDATES :2/9/2009 28 POTENTIAL MANDATES 0.33% MTA Payroll Tax $83,371 15% of Special Ed. Pre-School Costs Currently Carried by County Government $100,000


Discussion :2/9/2009 29 Discussion