Tentative 2013-‐2014 Budget - East Aurora Union Free School

2013-‐2014 Preliminary Budget Presentation 

Board of Education Meeting 

Brian D. Russ, Superintendent 

Paul Blowers, School Business Manager 

March 6, 2013

Key Components of the Budget 

Preparation Framework 

ü The first draft of the budget should include a 2 % tax levy increase. 

ü Maintaining educational programs at current class sizes 

ü Staffing adjustments/reductions should be based upon enrollment 

projections. 

ü The focus should be on preservation of programs for a broad range of 

students and the preservation of programs that directly impact 

achievement, thereby avoiding the reduction in opportunities for 

students. 

ü Teachers should be involved in the budget development process. 

ü Non-‐instructional elements of the budget should be analyzed for 

potential savings. 

2

Challenges in the Development of the 

2013-‐2014 School Budget 

ü Increase in collective bargaining obligations 

ü Double digit increases in retirement system 

contributions 

ü Foundation Aid frozen at 2012-‐2013 level 

ü Continuation of the GEA 

3

State Aid Outlook 

A Quick Look at the Deficit 

Projected budget deficit that the Executive Budget proposal needs to 

close: 

Total Projected Four Year Deficit 

Governor’s Projections 

2013-‐2014 

2014-‐2015 

2015-‐2016 

2016-‐2017 

$1.35 Billion 

$4.0 Billion 

$5.2 Billion 

$5.7 Billion 

$16.3 Billion 

Executive Budget Proposal eliminates the 2013-‐2014 budget gap, and 

significantly reduces the 2014-‐2015 deficit from $4 billion to $1.95 billion. 

• Combined four year budget gap is reduced from $16.3 billion to $10.1 billion 

4


Proposed Spending for 2013-‐2014 

Proposed 2013-‐2014 K-‐12 Education Funding 

2012-‐2013 

Actual 


Proposal 

GSPS* $20.196 Billion $21.085 Billion (+4.4%) 

*General Support for Public Schools (GSPS): Includes 

calculated aids and selected categorical programs. 

5


Proposed Funding for Education for 2013-‐2014 

How is the Increase in Aid Distributed? 

In Millions of Dollars 

2012-‐2013 2013-‐2014 Change 

Formula Based Aids 

(Excluding Building) 

$19,295.72 $19,455.26 $159.54 

Building 2,714.11 $2,783.33 $69.22 

GEA (2,156.28) (1,834.73) $321.55 

Grants Programs/Other $29.270 $302.69 $9.99 

Competitive Grants $50.00 $100.00 $50.00 

Fiscal Stabilization & Reform 0.00 $278.05 $278.05 

TOTALS $20.196 $21.085 $888.35 

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2013-‐2014 Governor’s Budget 

7


No Formula Change 

Ê The Governor recommends no change in the formula for the following aids: 

Ê Public High Cost Excess Cost Aid -‐ $532.04 million (+79.79 million) 

Ê Private Excess Cost Aid -‐ $358.98 million (+38.89 million) 

Ê Textbook Aid -‐ $181.34 million (+2.29 million) 

Ê Computer Software Aid -‐ $46.69 m illion (+0.96 million) 

Ê Library Materials Aid -‐ $19.48 million (+0.47 million) 

Ê Computer Hardware Aid -‐ $38.86 million (+0.84 million) 

Ê Full Day K Conversion Aid -‐ $13.83 million (+6.56 million) 

Ê Charter School Transitional Aid -‐ $33.47 million (-‐1.14 million) 

Ê Building Aid/Reorg. Incentive Building Aid -‐ $2.783 billion (+69.22 million) 

Ê BOCES Aid -‐ $724.86 million (+20.73 million) 

Ê Transportation Aid -‐ $1.723 billion (+60.87 million) 

8


Frozen Aids 

Ê The Governor proposes to freeze the following aids 

for the 2013-‐2014 school year: 

Ê Foundation Aid -‐ $15.005 billion 

Ê Frozen at 2012-‐2013 school year amounts 

Ê Supplemental Public Excess Cost Aid -‐ $4.31 million 

Ê Frozen at 2010-‐2011 level for the 2013-‐2014 school year 

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East Aurora’s Gap Elimination Amount 

ü Gap Elimination Adjustment will be in place for 

2013-‐2014. 

ü 4-‐year history of the Gap Elimination : 

• 2010-‐2011 $1,431,892 

• 2011-‐2012 $1,517,056 

• 2012-‐2013 $1,437,247 

• 2013-‐2014 $1,397,617 

Total loss in State Aid over a three year period as a result 

of the Gap Elimination Adjustment -‐ $5,783,812 

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Projected Revenues 


CATEGORY 

Tax Levy 

Sales Tax 

State Aid 

Appropriated Reserves 

Appropriated Fund Balance 

Other Sources 

$17,752,257 

1,850,000 

7,422,454 

825,000 

1,100,000 

552,580 

TOTALS $ 29,502,291 

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Estimated Revenues 

ü Estimated revenues for 2013-‐2014 total $29,502,291. 

ü The appropriated reserves have been increased $175,000 from 

2012-‐2013. 

ü The appropriated fund balance has been increased $25,000 

from 2012-‐2013 

ü The Governor’s Proposal for State Aid is used in the revenue 

estimate. 

ü The revenue estimates include an increase in the tax levy of 

$348,083 or 2%. 

ü Sales Tax revenues increased by $111,710. 

ü Full Day Kindergarten Conversion aid totaling $119,160 

deferred to 2013-‐2014. 

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Tentative 2013-‐2014 Budget 

ü 2013-‐2014 Budget Draft #1 totals 

$29,902,825 

ü Represents an Increase of $791,438 

from 2012-‐2013 or 2.72% 

13

Components of the 

2013-‐2014 Budget 

CATEGORY 

2012-2013 

APPROPRIATIONS 

2013-2014 

APPROPRIATIONS 

INCREASE 

(DECREASE) 

PERCENT 

CHANGE 

SALARIES $12,965,999 $13,310,221 $344,222 2.65 

FRINGE BENEFITS 5,918,272 6,597,002 678,730 11.47 

SUPPLIES & EQUIPMENT 843,540 798,500 (45,040) (5.34) 

CONTRACTUAL 2,496,037 2,336,230 (159,807) (6.40) 

BOCES 2,667,007 2,863,984 196,977 7.39 

TRANSPORTATION 1,555,500 1,625,500 70,000 4.50 

DEBT SERVICE/ 

TRANSFERS 2,665,032 2,371,388 (293,644) (11.02) 

TOTALS $ 29,111,387 $29,902,825 $791,438 2.72 

14

Budget gap estimate 


Draft #1 Budget 

Projected Revenues 

$29,902,825 

29,502,291 

Budget Gap $ 400,534 

15

Opportunities to Close the Budget Gap 

Budget Gap 

Anticipated Health Insurance Savings 

Expenditure Savings From Drop In 

Enrollment 

Additional State Aid from Fiscal 

Stabilization Allocation 

$400,000 

(100,000) 

(100,000) 

(50,000) 

Revised Budget Gap $150,000 

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Items Included in the Preliminary 

2013-‐2014 Budget 

ü Staffing at 2012-‐2013 levels 

ü Equipment for technology, instruction and buildings and grounds 

ü New Textbook purchases 

ü Athletic programs supported at 2012-‐2013 funding levels 

ü Clubs supported at 2012-‐2013 funding levels 

ü Advanced Placement courses 

ü Music, Art and electives 

ü Transportation Program services remain unchanged from 

2012-‐2013 levels 

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Items Currently NOT Included in the 

Preliminary 2013-‐2014 Budget 

ü Increase Special Education Support at Parkdale by 1.0 FTE 

ü Increase Special Education Aide Support at Parkdale by 

2.0 FTE 

ü Increase upper class electives at the High School by 0.4 FTE 

ü Increase Aide Support at the High School by 0.5 FTE 

ü Increase School Counselor Support at Middle School by 0.5 FTE 

ü Increase Aide Support at Middle School by 1.0 FTE 

ü Professional Development funding needed for instructional 

resources and curriculum alignment 

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Budget Development Calendar 

ü March 20 – Review Draft #2 of the 2013-‐2014 budget and 

review recommendations 

ü March 27 

• Review Draft #3 and make recommendations 

• Finalize 2013-‐2014 budget and revenue estimates 

• Hold Public Budget Forum 

ü April 10 – Adopt the 2013-‐2014 budget 

ü April 24 – Final budget discussion (if necessary) 

ü April 25 -‐ Submit Property Tax Report Card to SED 

ü April 30 – Make the three part budget available to the public 

ü May 8 – Hold Public Hearing on the proposed budget 

ü May 10 – Mail out the Budget Notice 

ü May 21 – Annual Budget Vote 

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Tentative 2013-‐2014 Budget - East Aurora Union Free School

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