LOCKPORT CITY SCHOOL DISTRICT
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Transcript of LOCKPORT CITY SCHOOL DISTRICT
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LOCKPORT CITY SCHOOL DISTRICT
2012-13 Budget Presentation Expenditures: The Big Picture
Presented byMichelle T. Bradley
Superintendent of Schoolsand
Deborah CoderAssistant Superintendent for Finance
March 2012
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Expenditures : The Big Picture
11 of the 16 expenditure
categories are budget decreases
for 2012-13
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BOARD OF EDUCATIONFunction Codes 1010, 1040, 1060
The expenses of the Board of Education are incurred while the Board is fulfilling its responsibilities to the public.
Included in this area is the District Clerk.
Proposed 2012-2013
$148,375
Change From 2011-2012
+$29,649
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Why The Increase?
The increase for 2012-13 is to account for Kinney Billing Services and GASB 45, both of which are BOCES services. • Erie I BOCES requires that GASB 45 now be
recorded in this area. They previously recorded it in the finance area.
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CENTRAL ADMINISTRATIONFunction Code 1240
The central administration reflects the necessary expenses for the Superintendent’s office.
There are two members of the staff who are assigned to the office.
Proposed 2012-2013
$236,041
Change From 2011-2012
- $12,341
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Why The Decrease?
This area decreased as a result of the staffing change in the position of Superintendent.
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FINANCIAL OPERATIONSFunction Codes 1310, 1320, 1325, 1330
The financial operations include business
administration, auditing, treasurer functions, tax
collection, and purchasing.
Proposed 2012-2013
$527,231
Change From 2011-2012
- $23,862
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Why The Decrease?
BOCES recoded GASB 45 from this area to the Board of Education function.
Additionally, the material/supply codes and contractual codes were decreased in order to support the needs based budget.
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HR, RECORDS RETENTION & PUBLIC RELATIONS
Function Codes 1420, 1430, 1460, 1480
This area of the budget includes personnel, legal
services, records management and public
information services.
Proposed
2012-2013 $527,509
Change From 2011-2012
- $31,102
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Why The Decrease?
The material/supply and contractual codes were decreased in order to support the needs based budget.
BOCES account codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.
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Keeps grounds, equipment and buildings in safe, usable condition.
Also includes utilities and contractual data services through BOCES.
Consists of operating and maintaining buildings and equipment, including utilities.
FACILITIES MANAGEMENTFunction Codes 1620, 1621, 1670, 1680
Proposed Change From 2012-2013 2011-2012 $5,634,332 -$553,498
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Why The Decrease?
The utilities and BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.
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These items include property insurance, real property tax refunds, special utility assessments,
and BOCES capital expenditures and administrative charges.
UNIQUE OBLIGATIONSFunction Codes 1910, 1950, 1964, 1981, 1983
Proposed Change From2012-2013 2011-2012 $830,062 - $54,217
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Why The Decrease?
BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.
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INSTRUCTION, ADMINISTRATION AND SCHOOL IMPROVEMENT
Function Codes 2010, 2020, 2060, 2070
Proposed 2012-2013
$2,696,748
Change From 2011-2012 - $62,359
The costs for curriculum development, supervision, administrative and clerical personnel, etc. are included
in this function.
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Why The Decrease?
The position of Assistant Superintendent for Learning & Assessment remains unfilled. The total decrease was offset by an increase in BOCES in-service costs.
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TEACHINGREGULAR SCHOOL
Function Code 2110
Money for supplies, textbooks, equipment, and instructional materials.
Salaries of teachers, substitutes, and teacher aides.
Proposed Change From2012-2013 2011-2012
$ 23,774,015 + $851,244
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Why The Increase?
Contractual salary increments account for most of the increase to this area.
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SWD PROGRAMSFunction Codes 2250, 2280
Education cost for students with disabilities and occupational education.
Special education programs are mandated by state and federal law.
Proposed Change From 2012-2013 2011-2012
$13,508,379 + $1,412,280
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Why The Increase?
Tuition increases and the impact of NY State’s realignment of tuition payment to 4201 schools must be budgeted here.
BOCES increases for special education and occupational education are accounted for here.
Contractual salary increments also added to the increase for this area.
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TEACHINGSPECIALIZED PROGRAMS
Function Code 2330
Academic Intervention Services
Proposed Change From 2012-2013 2011-2012 $63,477 - $20,613
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Why The Decrease?
BOCES codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.
AIS expenses were adjusted to actual prior year expenditure levels to support the needs based budget.
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INSTRUCTIONAL MEDIAFunction Codes 2610, 2630
Includes: Librarian salaries Library books & materials Audio-visual materials & computer
software in local public & non-public school libraries.
Proposed Change From 2012-2013 2011-2012
$3,456,980 + $1,395,156
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Why The Increase?
The BOCES code has been increased over $1M to account for the anticipated new technology infrastructure project. This expense must be budgeted in order to receive E-Rate funding.
The corresponding E-Rate revenue has been accounted for in the revenue budget.
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PUPIL SERVICESFunction Codes 2805, 2810, 2815,
2820, 2850, 2855
Appropriations for: Attendance Guidance Health & psychological services Co-curricular & interscholastic
activities Proposed Change From 2012-
2013 2011-2012 $3,376,211 + $24,348
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Why The Increase?
Contractual salary increments account for most of the increase to this area.
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PUPIL TRANSPORTATIONFunction Codes 5510, 5540
Expenses involved in operating pupil transportation in the Lockport district and to eligible non-public schools.
Proposed Change From2012-2013 2011-2012$4,434,475 - $108,292
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Why The Decrease?
The contractual transportation code was decreased to the actual expected cost in order to support the needs based budget.
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EMPLOYEE BENEFITSFunction Codes 9010, 9020, 9030, 9040,
9050, 9060, 9089
Provide contributions to retirement systems, Social Security, health insurance, and workers’ compensation insurance.
Retirement costs reflected in the budget are state-mandated.
Proposed 2012-2013
$18,364,389
Change From 2011-2012
- $1,176,670
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Why The Decrease?
These codes were reduced to the lowest reasonable amount that is anticipated for the 2012-13 school year in order to support the needs based budget.
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DEBT SERVICEFunction Codes 9711, 9731
Bond interest & principal payments are budgeted in the debt service function.
Payments are in accordance with the legal schedules set forth when the bonds were sold to fund District capital projects.
Proposed Change From 2012-2013 2011-2012
$2,085,963 - $475,934
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Why The Decrease?
The 2012-13 budget reflects the actual principal and interest payments due, which are lower than the current fiscal year.
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INTERFUND TRANSFERSFunction Code 9901
Interfund transfers represent the district’s share of the cost for maintaining a special education summer school program.
Also included in this area are anticipated shortfalls of pupils’ lunch payments.
Proposed Change From 2012-2013 2011-2012 $528,400 - $4,600
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Why The Decrease?
The amount of anticipated outstanding lunch payments not paid was adjusted to the 2010-11 balance.