Candor Central

School District
2010 – 2011
Budget
Presentation
Budget Presentation Outline
 Budget Summary.
 Voting – When, Where and What you are voting on.
 The Budget Process.
 The Story behind the Budget – What makes this year different?
 The “Contingency Budget” and how it could affect Candor
Schools.
 Expenditures.
 What was done to keep costs down?
 Some program facts and figures.
 Final Summary and Questions.
2010-2011 Candor Central School
District Budget Summary
 The 2010-2011 Budget Expenditure proposal
is $16,307,425, down $249,571 from 2009-
2010.
 The 2010-2011 Budget Expenditure proposal
is BELOW the “Contingency Budget” limit.
 Due to the loss of $722k of state aid, the
resulting tax levy increase is projected at
7.3%.
2010-2011 Candor Central School
District Budget Vote

Tuesday, May 18, 2010

Noon – 9:00 P.M.
High School Auditorium

Residents will vote on the District’s expenditures

($16,307,425) and two Board of Education candidates
(Gwen Isham and David King).
 The Budget Process
 November/December/January – Administrators and
Supervisors begin projecting needs for 2010-2011
program and student supports.
 January – The Governor proposes his State budget
including aid to school districts.
 January/February/March – The Budget Advisory
Committee meets to review expenditures, revenues and
the tax levy projections. The BAC has the difficult task of
balancing the District’s programs with the communities
ability to fund the School.
 April – The Board of Education approves the District’s
expenditure plan.
 Candor Central School District
Budget 2010-2011
What makes this year different?
 Due to the economic difficulties of the State, Candor
Central School District’s State Aid will be $721,571 less
than in in 2009-2010. The “Gap Elimination Adjustment”
proposed by the Governor is unprecedented for schools
in New York.
 This major loss of a funding source means a greater
percentage of the budget to be covered by the local tax
payer even though the 2010-2011 expenditures are less
than in 2009-2010.
State Aid to Candor Central
School District
7.0% decrease
2010-2011 10,500,000*
(* includes $280K of
(projected)
EXCEL building aid).
0% increase.
2009-2010 $10,990,193
4.7% increase.
2008-2009 $11,001,424
10.5 % increase.
2007-2008 $10,509,147
7.5% increase over 3
2006-2007 $9,502,205 years.
^
2005-2006 $9,165,105
^ Average of 2.5% per
2004-2005 $8,841,101 year.
 The Contingency Budget
Since 1998, schools that have failed to pass their
budget have operated under the conditions
outlined by a “Contingency Budget”.
 A contingency budget caps the annual increase
in school district expenditures at 120% of the
Consumer Price Index for the year, or 4%,
whichever is less.
 A contingency budget also restricts certain
expenditures, such as spending on equipment,
school supplies for students, non-contractual
employee raises, and community use of
facilities.
 The Contingency Budget
The Consumer Price Index for the 2009-2010
school year was -0.4% (for school District’s,
CPI = 0%).
 Therefore, the contingency budget for 2010-
2011 is capped at the 2009-2010 expenditure
level - $16,556,996.
 A 2010-2011 expenditure plan of $16,556,996
would have yielded a tax levy of over 16%.
 The Contingency Budget
 Candor Schools 2010-2011 proposed expenditure
plan of $16,307,425 is $249,571 below contingency.

 Should the Candor Central School District budget

proposition fail, the Board of Education has the
option of adopting the contingency budget of
$16,300,925*.

(*$16,307,425 - $6500 for raises of non-contractual

employees)
 The Contingency Budget:
§2023 of NYS Education Law, which regulates the
District’s contingency budget, prohibits the school
from allowing community use of school district
facilities. The following activities would not be
allowed under the regulations governing a
contingency budget:

 Youth commission activities

 Community chorus
 Relay for Life
 Adult volleyball/ basketball
 Community walking
 Alumni Association Banquet
 Boy Scouts…
Three-Part Budget Summary
Percentage of Expenditures
Administration Capital Program

2010-2011 9 23 68
2009-2010 9 24 67
2008-2009 9 24 67
2007-2008 9 23 68
2006-2007 9 25 66
2005-2006 9 27 64
2004-2005 9 24 67
2003-2004 9 25 66
 The proposed 2010-2011 expenditure
reductions are as follows:
$170K - Operation of Plant (elec., natural gas, equipment, supplies)
$52K - Staff Development and Training
$187K - BOCES Special Education Tuition
$53K - Other BOCES Tuitions
$26K - Computer Purchases
$118K - BOCES Employees
$25K - No New Bus Purchases
$55K - Decreases in District Debt Services
$36K - Reduction in Transportation Salaries
$50K - Reduction in Teachers Retirement System Contributions
 (Continued from previous slide)

$25K - Reorganization of Buildings and Grounds

$10K - District Office Support Reorganization
$5K - Athletics Materials and Supplies
$10K - Reduction in Student Summer Workers
$25K - Reduction in K-12 Materials and Supplies
$120K - Two Teaching Positions and Benefits

$970,000 in total expenditure reduction in an effort to keep the

local tax levy down. Without these reductions, the local tax
levy would be over 16% at 2009-2010 expenditure levels.
 Candor Central School District
Budget 2010-2011
 For the 2009-2010 budget, I ran a power
point slide called “What was NOT taken
out?” The list included extra-curricular
activities, sports, art, music, electives,
classroom materials and supplies, text
books, and field trips.
 For 2010-2011, every category listed will
receive a cut to some degree.
 Total Enrollment
Basic Educational Data Survey
 2010-2011 - 832
 2009-2010 - 845
 2008-2009 - 865
 2007-2008 - 901
 2006-2007 - 890
 2005-2006 - 886
 2004-2005 - 903
 2003-2004 - 928
 Instructional Staff
Basic Educational Data Survey
 2010-2011 - 71
 2009-2010 - 73
 2008-2009 - 76
 2007-2008 - 81
 2006-2007 - 78
 2005-2006 - 83
 2004-2005 - 86
 2003-2004 - 84
 Administration/Supervision
Basic Educational Data Survey

2010-2011 - 10 Dean of Students replaces Asst. Principal

2009-2010 - 11 Loss of Assistant Trans. Director
2008-2009 - 12 End Of Reading First Funding
2007-2008 - 13 Loss of Grant Fund Case Manager
2006-2007 - 14
2005-2006 - 14 Addition of Reading First Grant Administrator
2004-2005 - 13 Addition of Grant and Case Manager
2003-2004 - 11 Loss of Interim Business Official
2002-2003 - 12
 The STAR Program
 Sign up for the New York State School Tax Relief
(STAR) Program. This program does not give the school
district any additional funds. The STAR program shifts
some of the taxes from eligible senior citizens and
enrolled property owners to the State. The school
district is then reimbursed for the amount of property
taxes reduced through STAR.
 If you are 65 or older, be sure to maintain your eligibility
in the Enhanced STAR program by applying each year.
 An Important Budget Update
 As of Monday, May 10th, 2010, the District has
reached a tentative agreement with all three
bargaining units (Faculty, Employees,
Administration) for a Salary Schedule Freeze for
the 2010-2011 school year.
 This will allow the reclassification of a portion of
the salary expenses and reduce the projected
tax levy to 5.8%.
 2010-2011 Candor Central School
District Budget Summary
 The 2010-2011 Budget Expenditure proposal
is $16,307,425, down $249,571 from 2009-
2010.
 The 2010-2011 Budget Expenditure proposal
is BELOW the “Contingency Budget” limit.
 Due to the loss of $722k of state aid, the
resulting tax levy increase is projected at
5.8%.
 2010-2011 Candor Central
School District Budget Vote

Questions or comments?