Budget Development Guidelines 2007-2008
BUDGET GOAL:
- To develop an overall budget that meets community expectations for fiscal responsibility while maintaining or improving program excellence.
- To develop community support though the budget development and presentation process.
- To insure district’s ability to meet legislative and regulatory mandates in the budget.
- To address items impacting the tax rates including program mandates, certiorari actions, assessment growth, equalization rate fluctuations, and legal contingency budget limitations.
BUDGET TARGETS:
- A budget process that stresses efficiency, quality, continuous improvement and prudent management of resources and facilities.
- A budget process that places priority on meeting the district’s program goals, class size guidelines and state mandates.
- A preliminary Budget that presents options within which the Board of Education can present best choices for program and tax rates.
MAJOR BUDGET IMPACT AREAS FOR REVIEW INCLUDE:
Expenses:
- Contractual and mandated responsibilities, including personnel contracts and debt service requirements (Paraprofessional’s Negotiations).
- Impact of tax certiorari actions.
- Pupil enrollment changes at elementary, middle, and high school levels.
- Continuation of long range equipment replacement plan for Maintenance Dept.
- High school growth and credit requirements.
- Long range Technology Plan.
- Program improvements, state mandated support services including Academic Intervention services and alternatives for at risk students.
- Fringe Benefits costs, including health insurance and retirement systems.
- Provide for state annual professional performance review and professional development plans.
- Continuation of bus replacement plan.
Expenses Under Review:
- Staffing Levels – All instructional and support levels
- Program Initiatives and SED Mandates
- Transportation-Routing efficiencies and bus replacement strategies
- Special Education and Alternative Education Programs
- Instructional Equipment
- Bond construction related costs – Excel Project
- Use and maintenance of new facilities/buildings
- School Resource Officer position and health and safety
Revenues:
- State Aid Estimates
- Property Assessment Estimates/Growth
- Fund Balance Estimate
- Appropriation of Reserves – Tax Certiorari
- Revenue assumptions will be conservative based upon the best information available from state and local sources
BUDGET DEVELOPMENT
- Tax rate targets to be recommended by the Board of Education in January 2008.
- The district staff will develop a preliminary budget that indicates options to reach tax rate targets identified by the Board of Education.
- The budget will be developed in accordance with the state mandate that requires three components: Administration, Program, and Capital.
- All new program/staffing proposals beyond enrollment will be highlighted in budget reviews.
- Proposed budget decreases will be accompanied by information about the effect of those changes.
- When the state budget picture, including aid to schools is clear, per pupil allocations will be adjusted.
- Other budget areas which normally receive inflationary increases will be analyzed to determine if more conservative predictions may be made.
- Staffing projections will be based on current class size guidelines and revised enrollment projections, and program needs.
- Focus all new programs and staffing proposals on outcomes, i.e., identifying measurable improvements not now being met and will be prioritized according to need and cost. Implementation of new programs and staffing will depend on the district’s overall budget status and state aid.
- The Board of Education will publicly review all major budget areas in cooperation with the district administrative staff to insure public awareness and input.
- During the administrative review of the budget, continually define alternative cost avoidance strategies available without decreases in productivity or quality.
- All district residents are invited to attend budget development meetings and are provided opportunities for input of the budget and during budget vote presentation.
BUDGET ADOPTION/VOTE:
In preparation for the May 20 budget vote, during February and March programs of budget information will be provided for the public. The public hearing on the proposed budget will be scheduled for May 12, 2007. The program should rely on the best past strategies used by the District for presenting information to the public. These will include Newsletter (VOICE), faculty meeting presentations, PTO/PTSO and public presentations, Channel 22, Website Video, the public hearing and presentations at all February through May Board of Education meetings.
SUMMARY:
These budget guidelines represent the intent of the District Administration and Board of Education to focus on a common goal for the 2008-2009 budget, i.e., a fiscally responsible budget that meets the community’s expectation for high program quality and reacts positively to impending revenue losses. Modification of these guidelines based on revised estimates or program expectations is the prerogative of the Board of Education.
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