2006-07 ACS PROPOSED 2006-07 ACS PROPOSED BUDGETBUDGET

BUDGET HEARINGBUDGET HEARINGANNUAL VOTE & BOARD MEMBER ANNUAL VOTE & BOARD MEMBER

ELECTIONELECTION

Tuesday, May 16, 2006Tuesday, May 16, 2006Polls Open: Noon - 9:00 p.m.Polls Open: Noon - 9:00 p.m.

H.S. Rooms 157 & 158H.S. Rooms 157 & 158

Come Out and Vote!Come Out and Vote!

BOARD MEMBER CANDIDATESBOARD MEMBER CANDIDATES3 YEAR TERM 7/1/06 – 6/30/093 YEAR TERM 7/1/06 – 6/30/09

VOTING FOR TWO SEATSVOTING FOR TWO SEATS

Seat currently held by Paul BaroneSeat currently held by Paul Barone

Paul BaronePaul Barone

Daniel CaprioDaniel Caprio

Christine JohntChristine Johnt

Seat currently held by Kevin BorchertSeat currently held by Kevin Borchert

Lynn HalickiLynn Halicki

Kevin BorchertKevin Borchert

BUDGET HEARINGBUDGET HEARING GOAL GOAL

The goal of this hearing is to share The goal of this hearing is to share information about the 2006-2007 information about the 2006-2007 Akron Central School District’s Akron Central School District’s General Fund Budget proposal.General Fund Budget proposal.

Akron Central School Akron Central School MissionMission

The mission of the Akron Central School The mission of the Akron Central School District, a learning centered community District, a learning centered community

dedicated to the dreams of our students is dedicated to the dreams of our students is to ensure that each student realizes his or to ensure that each student realizes his or

her unique potential and contributes her unique potential and contributes positively to society, through a system positively to society, through a system

characterized by…….characterized by…….

Akron Central School Akron Central School Mission (cont.)Mission (cont.)

Valuing the unique gifts and dreams of each personValuing the unique gifts and dreams of each personDeveloping all dimensions of each human beingDeveloping all dimensions of each human beingAdvancing the knowledge, skills and wisdom of each Advancing the knowledge, skills and wisdom of each

studentstudentNurturing and respecting the dignity of each human Nurturing and respecting the dignity of each human

beingbeingCooperatively working to continuously create new Cooperatively working to continuously create new

realitiesrealities

Budget Calendar 2006-07Budget Calendar 2006-07 October 2005:October 2005: Approval of Budget Calendar Approval of Budget Calendar Nov/Dec 2005Nov/Dec 2005: Presentation of departmental : Presentation of departmental

expenditure proposals at expenditure proposals at BOE BOE workshops workshops

January 2006January 2006: Projected Revenues presented to : Projected Revenues presented to BOE at workshop meeting BOE at workshop meeting

February 2006February 2006: BAC Meetings 1 & 2: BAC Meetings 1 & 2 March 2006March 2006: BAC Meetings 3, 4 & 5: BAC Meetings 3, 4 & 5

March 22, 2006 was a joint BAC/BOE meeting with March 22, 2006 was a joint BAC/BOE meeting with budget recommendation by BAC and adoption by budget recommendation by BAC and adoption by

Board of EducationBoard of Education

Budget PoliciesBudget Policies

#5110 Budget Planning & Development #5110 Budget Planning & Development

#5120 School District Budget Hearing #5120 School District Budget Hearing

#5130 Budget Adoption#5130 Budget Adoption

#5140 Administration of the Budget #5140 Administration of the Budget

#5150 Contingency Budget#5150 Contingency Budget

AKRON CENTRAL SCHOOL BUDGET AKRON CENTRAL SCHOOL BUDGET ADVISORY COMMITTEE PURPOSEADVISORY COMMITTEE PURPOSE

To develop an understanding of the school budget To develop an understanding of the school budget and financial operations of the school.and financial operations of the school.

To provide a communication network from the To provide a communication network from the community for ideas and concerns related to community for ideas and concerns related to the budget.the budget.

To provide means by which accurate information To provide means by which accurate information can be widely shared with community can be widely shared with community

members.members.

AKRON CENTRAL SCHOOL BUDGET AKRON CENTRAL SCHOOL BUDGET ADVISORY COMMITTEE PURPOSE ADVISORY COMMITTEE PURPOSE

(Cont.)(Cont.)

To review proposed budget data in an effort to To review proposed budget data in an effort to provide the best quality educational services in a provide the best quality educational services in a responsible and cost-effective manner.responsible and cost-effective manner.To present a proposed 2006-07 school budget to To present a proposed 2006-07 school budget to the Board of Education in a timely manner.the Board of Education in a timely manner.To develop a network of ambassadors to/for the To develop a network of ambassadors to/for the community and community groups in regards to community and community groups in regards to how the budget has been developed to meet the how the budget has been developed to meet the needs of our children in the most cost-efficient needs of our children in the most cost-efficient manner possible.manner possible.

2006-2007 BUDGET2006-2007 BUDGET

BalancingBalancingExpenditures & RevenuesExpenditures & Revenues

REQUIRED BUDGET FORMATREQUIRED BUDGET FORMAT

AdministrationAdministration

CapitalCapital

ProgramProgram

2006-2007 2006-2007 PROPOSED EXPENDITURESPROPOSED EXPENDITURESREQUIRED FORMATREQUIRED FORMAT

AdministrationAdministration

CapitalCapital

ProgramProgram

TOTALTOTAL

$ 2,499,051 $ 2,499,051 10.08% 10.08%

$ 4,831,293$ 4,831,293 19.49% 19.49%

$17,463,461$17,463,461 70.43%70.43%

$24,793,805 100.00%$24,793,805 100.00%

2006-07 2006-07 REQUIRED FORMATREQUIRED FORMATGENERAL FUND BUDGETGENERAL FUND BUDGET

70.43%

10.08%

19.49%

PROGRAM

CAPITAL

ADM.

2006-072006-07PROPOSED EXPENDITURESPROPOSED EXPENDITURESADMINISTRATIONADMINISTRATION

SalariesSalaries

BenefitsBenefits

EquipmentEquipment

ContractualContractual

Materials/SuppliesMaterials/Supplies

BOCES ServicesBOCES Services

TotalTotal

% of Budget% of Budget

$ 1,310,434$ 1,310,434

469,267469,267

0 0

206,155206,155

48,64448,644

464,551464,551

$ 2,499,051$ 2,499,051

10.08%10.08%

2006-072006-07PROPOSED EXPENDITURESPROPOSED EXPENDITURESCAPITALCAPITAL

SalariesSalaries

BenefitsBenefits EquipmentEquipment ContractualContractual Materials/Supplies Materials/Supplies Bond Principal & InterestBond Principal & Interest

TOTAL TOTAL % of Budget% of Budget

$ 658,290$ 658,290219,507219,507

6,9006,900596,003596,003185,894185,894

3,164,6993,164,699

$ 4,831,293$ 4,831,29319.49% 19.49%

2006-072006-07PROPOSED EXPENDITURESPROPOSED EXPENDITURESPROGRAMPROGRAM

SalariesSalaries

BenefitsBenefits

EquipmentEquipment

ContractualContractual

Materials/SuppliesMaterials/Supplies

BOCES ServicesBOCES Services

TOTAL TOTAL

% of Budget% of Budget

$ 10,636,314 $ 10,636,314

3,537,3133,537,313

49,58549,585

336,419336,419

1,204,1301,204,130

1,699,7001,699,700

$ 17,463,461$ 17,463,461

70.43%70.43%

Total Proposed Total Proposed ExpendituresExpenditures

Salaries Salaries $12,605,038 $12,605,038 50.84%50.84%

BenefitsBenefits 4,226,087 4,226,087 17.05% 17.05%

EquipmentEquipment 56,485 .23% 56,485 .23%

ContractualContractual 1,138,577 1,138,577 4.59% 4.59%

Materials/SuppliesMaterials/Supplies 1,438,668 1,438,668 5.80% 5.80%

BOCES ServicesBOCES Services 2,164,251 2,164,251 8.73% 8.73%

Bond Principal & InterestBond Principal & Interest 3,164,6993,164,699 12.76%12.76%

TotalTotal $24,793,805 100.00% $24,793,805 100.00%

How much is the budget going How much is the budget going up?up?

2005-062005-06 2006-072006-07

AdministrationAdministration $2,423,305$2,423,305 $2,499,051 $2,499,051CapitalCapital 4,723,661 4,723,661 4,831,293 4,831,293ProgramProgram 16,848,03416,848,034 17,463,46117,463,461

$23,995,000 $ 24,793,805$23,995,000 $ 24,793,805

Dollar IncreaseDollar Increase $798,805$798,805Percentage Increase`Percentage Increase` 3.33% 3.33%CPI IncreaseCPI Increase 3.40% 3.40%

Budget ComparisonsBudget Comparisons(Data obtained from NYS Education Department)(Data obtained from NYS Education Department)

0.00%

1.00%

2.00%

3.00%

4.00%

5.00%

6.00%

Budget Increase Over Last Year

Akron - 3.33%

Erie County Average -4.81%

NYS Average - 5.91%

Erie County School Districts

Budget Increases

AKRON

0

2

4

6

8

10

12

Erie County School Districts

Pe

rce

nta

ge

In

cre

ase

Erie County School Districts

Budget Increases

AKRON

0

2

4

6

8

10

12

Erie County School Districts

Pe

rc

en

ta

ge

In

cre

ase

EXPENDITURES PER STUDENTEXPENDITURES PER STUDENT

(As published in the New York State Report Card) (As published in the New York State Report Card)

Akron Akron $6,164 per student $6,164 per student

Similar School Districts Similar School Districts $7,453 per student $7,453 per student

ALL Public Schools in NY $8,177 per studentALL Public Schools in NY $8,177 per student

What changes if there is a What changes if there is a contingency budget?contingency budget?

Proposed Budget Proposed Budget $24,793,805$24,793,805

Contingency Budget Contingency Budget $24,766,632$24,766,632

DifferenceDifference $ 27,173 $ 27,173

Does Anything Else Change Does Anything Else Change under a Contingent Budget?under a Contingent Budget?

Under a contingent budget, a Board of Under a contingent budget, a Board of Education must calculate a per square Education must calculate a per square

foot fee and require payment in foot fee and require payment in advance for use of the facilities.advance for use of the facilities.

(Chapter 436 of the Laws of 1997 and Commissioner’s (Chapter 436 of the Laws of 1997 and Commissioner’s Regulations Section 170.8)Regulations Section 170.8)

2006-072006-07ANTICIPATED REVENUEANTICIPATED REVENUE

State AidState Aid $12,700,000$12,700,000 51.22%51.22%

Sales TaxSales Tax 1,200,000 1,200,000 4.84% 4.84%

Property Tax Property Tax 7,041,805 7,041,805 28.40%28.40%

Native American AidNative American Aid 984,000 984,000 3.97% 3.97%

Federal AidFederal Aid 60,000 60,000 .24% .24%

Appropriated FB Appropriated FB 1,800,000 1,800,000 7.26% 7.26%

OtherOther 1,008,0001,008,000 4.07% 4.07%

Total Revenues Total Revenues $24,793,805 $24,793,805 100.00% 100.00%

State Aid ChangeState Aid Change(as of May 9, 2006)(as of May 9, 2006)

2005-062005-06 2006-072006-07

$12,850,000$12,850,000 $12,700,000 $12,700,000

Dollar DecreaseDollar Decrease $ (150,000) $ (150,000)

Tax Levy ChangeTax Levy Change

2005-062005-06 2006-072006-07

$6,680,000$6,680,000 $7,041,805 $7,041,805

Dollar IncreaseDollar Increase $ 361,805 $ 361,805

% Increase% Increase 5.4% 5.4%

Akron Central SchoolAkron Central School2006-072006-07

Balanced BudgetBalanced BudgetPROPOSED EXPENDITURESPROPOSED EXPENDITURES

InstructionInstruction $13,455,007 $13,455,007Transportation 1,326,942Transportation 1,326,942Operations/Maint. 1,490,727Operations/Maint. 1,490,727Bond Prin. & Int. 3,164,699Bond Prin. & Int. 3,164,699General Support 1,130,343General Support 1,130,343Employee BenefitsEmployee Benefits 4,226,0874,226,087

Total Expenditures $24,793,805Total Expenditures $24,793,805

ANTICIPATED REVENUESANTICIPATED REVENUESState AidState Aid $12,700,000 $12,700,000

Sales TaxSales Tax 1,200,0001,200,000

Property Tax 7,041,805Property Tax 7,041,805 Native American AidNative American Aid

984,000984,000 Federal AidFederal Aid

60,00060,000 Appropriated FB 1,800,000Appropriated FB 1,800,000 OtherOther

1,008,0001,008,000

Total Revenues $24,793,805Total Revenues $24,793,805

STARSTAR

SchoolSchool

TaxTax

ReliefRelief

ProgramProgram

STAR Impact on Tax RatesSTAR Impact on Tax Rates

Any homeowner who has applied for the Any homeowner who has applied for the STAR exemption will receive at least a STAR exemption will receive at least a $30,000 reduction in the assessed value of $30,000 reduction in the assessed value of their home as it applies to school taxes.their home as it applies to school taxes.

Senior citizens who have applied for the Senior citizens who have applied for the Enhanced STAR exemption will receive a Enhanced STAR exemption will receive a $50,000 reduction in the assessed value of $50,000 reduction in the assessed value of their home as it relates to school taxes.their home as it relates to school taxes.

Senior Citizen Tax ExemptionSenior Citizen Tax Exemption

Max. AnnualMax. Annual ExemptExempt

IncomeIncome PercentagePercentage$0 – $15,000$0 – $15,000 50%50%

$15,001 - $16,000$15,001 - $16,000 45% 45% $16,001 - $17,000$16,001 - $17,000 40% 40% $17,001 - $18,000$17,001 - $18,000 35% 35% $18,001 - $18,900$18,001 - $18,900 30% 30% $18,901 - $19,800$18,901 - $19,800 25% 25% $19,801 - $20,700$19,801 - $20,700 20% 20%

VOTER QUALIFICATIONSVOTER QUALIFICATIONS

A CITIZEN OF THE UNITED STATESA CITIZEN OF THE UNITED STATES

EIGHTEEN YEARS OF AGE OR OLDEREIGHTEEN YEARS OF AGE OR OLDER

A RESIDENT WITHIN THE AKRON A RESIDENT WITHIN THE AKRON CENTRAL SCHOOL DISTRICT FOR A CENTRAL SCHOOL DISTRICT FOR A

PERIOD OF THIRTY DAYS (INCLUDINGPERIOD OF THIRTY DAYS (INCLUDING THE TONAWANDA INDIAN RESERVATION)THE TONAWANDA INDIAN RESERVATION)

Akron Central School DistrictAkron Central School District

ANNUAL VOTE & BOARD MEMBER ANNUAL VOTE & BOARD MEMBER ELECTIONELECTION

Tuesday May 16, 2006 Polls OpenTuesday May 16, 2006 Polls OpenNoon - 9:00 p.m.Noon - 9:00 p.m.

H.S. Room 157 & 158 H.S. Room 157 & 158

ComeCome Out and Vote! Out and Vote!

We are a school dedicated We are a school dedicated to the dreams of our to the dreams of our

students!!students!!