Shenendehowa Central School District

2008-09- Budget Development

 

Preliminary Assumptions for 2008-09 Budget Development:

·        Enrollment growth is expected to continue but at a slower pace. Projections were developed by the Capital District Regional Planning Commission (CDRPC) and presented to the Board of Education on November 27, 2007.

·        State aid is expected to see a 2-3% increase, in accordance to the multi-year approach formulated by the Governor.

·        Expenditure driven aids such as for transportation, textbooks, BOCES, building, Excess Cost, will be adjusted accordingly.

·        Recent rash of tax certiorari claims seeking reductions in assessments, coupled with the slowed rate of construction, is expected to reflex a reduction in the overall rate of growth of the district’s total assessed valuation, as well as a need to increase reserves for impending settlements.

·        Interest earnings are expected to rise slightly.

·        The transfer to the Debt Service Fund could increase slightly for the coming year, for the 2008-09 school year initial construction bonds for the new elementary school, middle school additions, pool and transportation projects. However, it is expected to go down thereafter as a result of project debts maturing and coming of the books.

·        Insurance costs, including liability and health insurance will continue to rise, with drug and health premiums expecting to see double digit increases.

·        Costs for energy will increase over current year budget, reflecting both unit cost increase as well as adjustments for additional square footage. However, the rate of increase continues to be mitigated by keen energy management practices.

·        Teacher’s Retirement contribution costs will increase according to established rate structure, with 2008-09 range of 6-8% of payroll.

·        Meeting federal (NCLB), state and district educational standards, particularly for special education K-12, students at risk (AIS) K-12, and the high school alternative education program, will have an impact on budget allocations in terms of personnel and supplies.

·        Progressive program initiatives designed to prepare students with the skills sets for the 21st Century will be introduced, ie high school MST Academy.

·        Personnel costs will based on contractual agreements, with the contracts expiring as follows:

o       STA -- June 30, 2011

o       SAA -- June 30, 2010

o       SUSA -- June 30, 2009

o       CSEA -- June 30, 2009

o       SASIE (certified substitutes) -- June 30, 2009

·        Equipment needs are on-going and abundant, dictating a need to budget based on a district-wide plan (musical instruments, classroom furnishing, etc.)


 


Shenendehowa Central School District

Preliminary Expectations for 2008-09 Budget Development:

·        A Zero-Based Budget approach will be taken, meaning budget allocations will be justified and more transparent in terms of expected needs, and stipulated in a line-by-line budget code structure.

·        Cost saving reductions, reallocation of resources and/or identification of new funding sources, as well as consideration to phasing in potential staffing needs, must be considered when proposing new or expanded programs/services.

·        Staffing projections at the elementary level will continue to be based upon class sizes in comparison to the targeted midpoint.

·        Funding parameters for schools will be based on a per pupil allocations accounting for level and needs, as well as specific priorities identified by the various buildings and/or departments. 

·        Standardized lists of student supplies will be generated and properly allocated for in budget, while a short-list of personal-use supplies will be generated and distributed to parents.

·        All legal and contractual obligations shall be appropriately addressed, including increasing the level of reserves for impending tax certiorari cases.

·        Furniture and equipment needs will be prioritized based needs in accordance with a district-wide long-range plan.

·        Technology allocations will focus on instructional needs as outlined in the Technology Opening Picture (TOP), coupled and consistent with the recommendations of the Instructional Technology Committee.

·        Facility maintenance and repair will be addressed based on the District’s long-range plan for facilities via the special projects budget allocation ($400K).