Scott A. Amo, Superintendent BUDGET PRESENTATION 2010-2011 April 6, 2010 Scott A. Amo, Superintendent

Budget Planning Challenges Governor’s Proposed GAP Elimination Adjustment ($1,132,925) Withholding State Aid Payments with “Warning” of Permanent Reduction ($1.6 million) Lost Interest Income ($34,475) Current Property Assessment Increases (Plan 0%) Pending Legislation 55/25 and Impact on Staffing Health Insurance Uncertainty Foundation Aid “Frozen” (Again)

Budget Assumptions That “Shape” the 2010-2011 Budget Planning REVENUES $23 Million increase in commercial property tax assessments 0% increase in all non-commercial property tax assessments -0.78 % decrease in State Aid (Based on Governor’s Proposal) -$34,475 in lost interest income -$336,976 estimated in lost PILOT revenue $2.75 million applied from fund balance $200,000 in Capital Debt Reserve applied against debt payment

Budget Assumptions That “Shape” the 2010-2011 Budget Planning (cont’d) EXPENSES Increases in salaries 6 % increase in health insurance premiums 9% contribution rate for TRS (increase from 7%) 11.51 % contribution rate for ERS (same estimate as current year) 5% average increase in NERIC & BOCES charges

(Reported to CVES BOCES October 2009) How does Beekmantown School District compare to other area schools in enrollment? District Name Enrollment Total Peru Central School District 2,114 Beekmantown Central School District 1,968 Plattsburgh City School District 1,847 Saranac Central School District 1,638 Northeastern Clinton Central School District 1,387 AuSable Valley Central School District 1,235 Northern Adirondack Central School District 949 Chazy Union Free School District 513 Clinton County Total 11,651 (Reported to CVES BOCES October 2009)

STATE AID Foundation Aid $11,612,434 $11,485,542 $126,892 1.10% Projected Current Increase   2010 - 2011 2009 - 2010 or State Aid Categories State Aid Projected State Aid Budgeted Decrease Foundation Aid $11,612,434 $11,485,542 $126,892 1.10% Excess Cost: Public & Private $510,328 $390,824 $119,504 30.58% Transportation Including Summer $1,977,338 $1,650,978 $326,360 19.77% Building + Building Reorganization Incentive $2,537,067 $2,311,450 $225,617 9.76% BOCES & Special Services $1,163,139 $959,294 $203,845 21.25% Software, Library Textbook $157,101 $159,845 ($2,744) -1.72% Hardware & Technology $34,672 $34,565 $107 .31% GAP Elimination Adjustment & Federal Restoration ($1,132,925) $0 Basic Aid Total $16,859,154 $16,992,498 ($133,344) -0.78% *Grand Total $16,992,439

Base Salaries & Benefits Budget to Budget Base Salaries & Benefits 2010-2011 2009-2010 Increase or Decrease % of Total Budget Employee Benefits $9,164,214 $8,798,020 $366,194 4.16% 24.47% Salaries $16,784,735 $16,237,319 $547,416 3.37% 44.81% Other Pay (Subs, Home Teaching, Overtime, Stipends) $832,765 $897,343 ($64,578) -7.20% 2.22% Salaries & Benefits Total $26,781,714 $25,932,682 $849,032 3.27% 71.50% Other Costs Building Allocations: Per Pupil $424,693 $428,316 ($3,623) -0.85% 1.13% PE, Health, Nursing & Athletics $211,720 $206,220 $5,500 2.67% 0.57% Student Services $2,562,784 $2,657,368 ($94,584) -3.56% 6.84% Educational Technology $679,058 $588,091 $90,967 15.47% 1.81% Curriculum & Staff Development $165,322 $144,013 $21,309 14.80% 0.44% Building Support $1,236,700 $1,211,194 $25,506 2.11% 3.30% Central Office & Other Costs $693,613 $743,976 ($50,363) -6.77% 1.85% Debt Service $3,004,013 $3,008,388 ($4,375) -0.15% 8.02% Buildings & Grounds $1,181,222 $1,579,653 ($398,431) -25.22% 3.15% Transportation $517,420 $555,719 ($38,299) -6.89% 1.38% Other Costs Total $10,676,545 $11,122,938 ($446,393) -4.01% 28.50% Total Budget $37,458,259 $37,055,619 $402,640 1.09% 100.00%

Budget to Budget Increase Revenue 2010-2011 2009-2010 Increase or Decrease Non-Tax Revenue $21,123,703 $20,405,623 $718,080 3.52% Real Property Taxes $16,334,556 $16,649,997 ($315,441) -1.89% Levy to Levy Total Revenue $37,458,259 $37,055,620 $402,639 1.09%   Budget to Budget Increase Tax Decrease Tax Rate ($0.664) $15.69 $16.35

Tax Rate History 2006-2011

What are the three mandated budget categories used in the School Budget

How much of the school budget is paid for by local tax dollars? Budget Total $37,458,259

Revenue Source Comparison $ $

What is a Cost Center Allocation?

OPERATING EXPENSE COST CONTAINMENTS Pre-Purchase of Supplies & Materials Pre-purchase of materials & supplies for 2010-2011 from unexpended funds reduces cost center expenses next year Special Needs Services Discontinued BOCES purchased services for Occupational Therapist and Physical Therapist for an approximate savings of $75,365.

Budget to Budget Increase IN SUMMARY … Budget to Budget Increase Tax Decrease Tax Rate 2010-2011 2009 - 2010 1.09% ($0.664) $15.69 $16.35

ADDITIONAL QUESTIONS/COMMENTS? OFFICE OF SUPERINTENDENT 563-8250 (amo.scott@bcsdk12.org) BOARD OF EDUCATION 493-6602 (kourofsky.stan@bcsdk12.org) Other Board Members’ Contact Information Located On District Web Page (www.bcsdk12.org) Thank You!