eden central schools

2012-2013 Budget Overview

Group B:Chris Gagliardo, Paul Gilbert, Josh Gilevski,

Michele Battin, Yvonne Ibarra , Andrew Wnek

The Eden Central School District was established in 1896. In 1897, a state law made it possible for all children living in the district to receive a free high school education. The first class graduated in 1899. Currently the Eden Community encompasses approximately 70 square miles with boundaries extending from the town of Eden into the towns of Boston, Evans, North Collins and Concord. Eden is located just 18 miles south of Buffalo on Route 62 and at Exit 57A of the New York State Thruway.

The District has long been recognized in the Western New York area for its outstanding academic achievement, a music program that has consistently received county and state recognition, and a comprehensive, successful athletic program. Through its membership in BOCES #2 of Erie, Chautauqua and Cattaraugus counties it provides for both Career/Technical Education and Special Education programs. The school system is composed of four buildings, including three schools and the district transportation facility, located on a single campus of 107 acres in the Eden hamlet.

9 Administrators, 137 Teachers, 1 Teaching Assistant, 99 Non-Instructional Personnel

“In collaboration with the community, the Eden Central School District pursues our tradition of excellence in personal and academic achievement. We provide a positive and respectful learning environment that places students at the heart of all activities. Students are afforded the tools and opportunity to realize their potential within our global society, while cultivating the understanding necessary to fully appreciate their journey.”

“ECSD is a collaborative learning community that embraces the individuality of each student, educating and empowering them to become productive citizens in an ever-changing and diverse society.”

EdenCSD.org

Account Account Name BudgetA1001 REAL PROPERTY TAXES $10,609,852.00A1085 SCHOOL TAX RELIEF $2,179,549.00A1090 INTEREST AND PENALTIES ON REAL PROPERTY $10,000.00A1120 SALES TAX $1,550,000.00A1315 CONTINUING EDUCATION $4,000.00A1315.001 DRIVER EDUCATION $15,000.00A1315.002 SUMMER MUSIC PROGRAM $3,000.00A1489 CHARGES FOR SERVICE $176,538.00A2230 DISTRICT TUITION $8,000.00A2304 TRANSPORTATIONA2401 INTEREST AND EARNINGS $30,000.00A2412 RENTAL OF PROPERTY-OTHER GOVT $200.00A2413 RENTAL TO BOCES $26,400.00A2440 RENTAL OF BUSES $15,000.00A2650 SALE OF EXCESS MATERIAL $800.00A2666 SALE OF TRANSP EQUIPMENT $5,500.00A2680.001 INSE RECOVERIES - TRANSP $0.00A2690 COMPENSATION FOR LOSS $500.00A2701 REFUND BOCES SERVICES $135,000.00A2703 REFUND PRIOR YEAR $30,000.00A2705 GIFTS AND DONATIONS $18,000.00A2770 MISCELLANEOUS REVENUE $45,000.00A2801 INTERFUND REVENUE

A3101 STATE AID $8,402,161.00A3101.001 EXCESS COST AID $0.00A3102 LOTTERY AID $0.00A3102.001 VLT LOTTERY GRANT $0.00A3103 STATE AID – BOCES $819,389.00A3104 TUITION AID $98,501.00A3104.001 TUITION AID – TRANSPORTATIONA3260 TEXTBOOK AID $98,501.00A3262 SOFTWARE AID $23,698.00A3262.001 HARDWARE AID $27,795.00A3263 LIBRARY AID $9,887.00A3289 OTHER STATE AIDA3960 EMERGENCY DISASTER ASSISTANCEA4285 FEDERAL FISCAL STABILIZATION GRANTA4601 MEDICAID ASSISTANCE $80,000.00A4960 EMERGENCY DISASTER ASSISTANCEA5031A5050 INTERFUND TRANSFER FOR DEBT SERVICE $10,289.00

TOTAL ESTIMATED REVENUE 3/15/12 $24,334,059.00Draft #3 Budget 3/15/12 $25,603,744.00Shortfall $1,269,685.00

ADMINISTRATIVE BUDGETThe Administrative Budget includes all costs for the Superintendent, Business Office, and Principals. This includes

administration and/or supervision of: curriculum and instruction; operations and maintenance; transportation; budgeting and finance; insurance; and compliance with Federal, State, and local laws and regulations.

Description 2011-12 BudgetCurrent

2012-13 BudgetProposed

Increase/Decrease Percentage of Change

Board of Education $15,096.00 $12,050.00 $3,046.00 -20.18%Central Administration $212,415.00 $221,614.00 $9,199.00 4.33%Finance $365,280.00 $356,234.00 $9,046.00 -2.48%Legal Services Attorney Fees Legal Fees (additional)

$18,000.00$15,000.00($33,000.00)

$20,000.00$0.00($20,000.00)

$2,000.00$15,000.00

11.11%-100.00%

Personnel $1,000.00 $600.00 $400.00 -40.00%Public Information $10,638.00 $5,000.00 $5,638.00 -53.00%Central Printing $46,153.00 $46,852.00 $699.00 1.51%Central Data Processing $364,065.00 $313,969.00 $50,096.00 -13.76%Other Special Items $328,451.00 $310,283.00 $18,168.00 -5.53%Curriculum Development & Supervision

$131,452.00 $170,741.00 $39,289.00 29.89%

Supervision Regular School $711,003.00 $723,551.00 $12,548.00 1.76%Research Planning & Evaluation $21,746.00 $26,968.00 $5,222.00 24.01%Employee Benefits $557,615.00Total $2,797,914.00

PROGRAM BUDGET The Program Budget includes all expense items directly attributed to the education of students.

This includes the cost of transporting students.



Increase/Decrease

Percentage of Change

Legal $18,000.00 $5,000.00 $7,000.00 38.89%

Instruction $13,161,101.00 $3,240,978.00 $79,877.00 0.61%

Direct Transportation $1,559,122.00 $1,514,923.00 $44,199.00 -2.83%

Garage Building $55,548.00 $38,780.00 $16,768.00 -30.19%

Contract Transportation $90,640.00 $54,000.00 $36,640.00 -40.42%

Community Service - -

Other Transfers (Special Aid) $48,708.00 $50,000.00 $1,292.00 2.65%

Benefits $4,773,326.00

Total $18,842,244.00

CAPITAL BUDGET The Capital Budget includes all expenditures attributed to operating and maintaining the

District’s facilities, debt service and payments for large capital expenditures.



Increase/Decrease

Percentage of Change

Operation of Plant $1,101,559.00 $889,746.00 $211,813.00 -19.23

Maintenance of Plant $687,852.00 $605,945.00 $81,907.00 -11.91%

Refund of Taxes $10,000.00 $5,000.00 $5,000.00 -50.00%

Debt Service $757,870.00 $563,397.00 $194,473.00 -25.66%

Transfer to Debt Service $1,585,582.00 $1,547,125.00 $38,457.00 -2.43%

Other Transfers - -

Benefits $387,551.00

Total $4,530,414.00

Shall the following resolution be adopted, to wit:RESOLVED, that the budget for the Eden Central School District for the fiscal year beginning July 1, 2012, and ending June 30, 2013, as proposed by the Board of Education is approved and the required funds will be appropriated and the necessary real property taxes required shall be raised by a tax on the taxable property in the District to be levied and collected as required by law.

Shall the following resolution be adopted, to wit:RESOLVED, that the Board of Education for the Eden Central School District be authorized to enter into an installment purchase contract for two (2) sixty-six passenger school buses at the estimated principal cost of $221,470.00 to be paid in five (5) installments, and a tax is voted to pay the principal and interest on the installment contract.

GLP PRIMARY ELMENTARY SCHOOL JR/SR HIGH SCHOOLS

CERTIFIED STAFFIncludes : Classroom

Teachers, Support Areas, Counseling, Remedial

Enrollment Projection: 346Projection Ratio: 14 : 1

Staff Projection: 25





CLASSIFIED STAFFIncludes :classroom aides,

Secretaries, CustodialClassroom Aides, Lunch

Aides

NURSESIncludes: Nurses and

Nurses Aides

HANDICAPPED PROGRAMS

Includes : Teachers and Aides

Enrollment Projection: 83 Projection Ratio: 23.5 : 1

Staff Projection: 3.5


Staff Projection: 1


Staff Projection: 5


Staff Projection: 6

Enrollment Projection: 117Projection Ratio: 23.5 : 1

Staff Projection: 5


Staff Projection: 1

Enrollment Projection: 106Projection Ratio: 23.5 : 1

Staff Projection: 5


Staff Projection: 1


Staff Projection: 9

Enrollment Projection: 1600

Projection Ratio: 14 : 1Staff Projection: 112

TOTALS


Projection Ratio: 83 : 1Staff Projection: 20


Staff Projection: 3


Projection Ratio: 23.5: 1Staff Projection: 13.5

ADMINISTRATIONIncludes : Principals and

Assistant Principals

ADMINISTRATION1 Principal



ADMINISTRATION3 Principals

NURSES

Real Property Tax Items - $10,414,287 Other Tax Items (Includes STAR) - $2,136,473 Non-Property Tax Items - $1,622,656 Charges for Services - $161,419 State Aid - $9,616,602 Federal Aid - $102,963 Other (Includes Sale of Property, Misc) - $389,049 Total Revenues and Other Sources - $24,443,449 Revenue Budget Status A 1085 – School Tax Relief - $2,179,549 Revenue Budget Status A 1120 – Sales Tax - $1,550,000 Property Tax Refund A 1964.479-00-0000 – Refund on Real Property Taxes $19,940 We are proposing that ECSD Increases the Tax Levy to maximum allowable limit of

2.94% This is a SLIGHT increase in tax rates to district residents, but it would allow us to

keep certain programs and services for our students by increasing revenue through increase of the Tax Levy.

We can ONLY increase the Tax Levy to the maximum of 2.94% IF we receive a simple majority of voter approval.

Tax Levy is the total dollar amount Eden CSD must collect in taxes to support the approved budget

Voters approved the 2011-12 expenditure budget in the amount of $26,197,143

The estimated tax levy in the 2012-13 budget is $12,338,301

Tax Rate is the amount charged per $1000 dollars of assessed value

The Following Neighboring Communities are Assessed and the Equalization rate is then provided by New York State; Boston, Concord, Eden, Evans, and North Collins.

EQUALIZATION RATES Set by New York State Office of Real Property Services (ORPS) Ratio of total assessed value to market value Municipalities determine assessed value ORPS estimates the market values

Because equalization rates are municipal wide measures, they are not intended to correct unfair individual assessments in a city or town.

Equalization Rate of 100 means that the municipality has assessed property at 100% of market value if it is Less than 100 means the market value is greater than assessed value

The Assessed Value is determined by each Town’s Assessor, the assessed valuations are based upon the market value of each property, the assessor has the primary role in ensuring the fairness of individual assessments. Mr. Jones Example

Total Assessed Town Value BOSTON $107,236,147CONCORD $5,374,723 EDEN $328,655,656 EVANS$46,446,702

NORTH COLLINS $10,321,457 Total: $498,034,685

eden central schools

Documents

00a3263library aid

00a3262software aid

00a3102lottery aid

hardware aid

00a3104tuition aid

00a3103state aid boces

eden community

excess cost aid