At its Nov. 12 meeting, the Levittown Board of Education adopted budget developmental guidelines in preparation for the budget for the 2004-2005 school year. The criteria will guide the development of the 2004-2005 Levittown school budget, the preparation of the preliminary budget by administration, its deliberation by the board of education, its review by the Citizens Advisory Budget Committee(s), its presentation to the public, and the budget vote on May 18, 2004. The criteria is as follows: All educational programs and services shall be maintained at current levels of quality, including staffing ratios and other per pupil expenditures. By March 1, 2004, the administration shall prepare, for review and deliberation by the Board of Education, a preliminary 2004-2005 budget, the total expenditure of which shall not exceed a 7.0 percent increase over the total expenditure of the 2003-2004 budget approved by the voters on June 3, 2003.

• The development and ultimate approval of the 2004-2005 budget shall be based on a multi-year budget plan, in which any single year budget shall not stand alone as a traditional school budget, but shall be treated as both the second year of the current five-year budget plan and the first year of an ensuing five-year budget plan;

• Accordingly, the administration shall develop and demonstrate wherever possible the interdependence of specific budget decisions relative to the 2004-2005 budget as such decisions relate to subsequent budgets in the five-year budget plan;

• In its deliberations, the Board will give particular attention to reviewing the implications of all decisions as they impact on all budgets covered by the five-year plan;

• Particular attention shall be given to the multi-year budget impacts of such items as the five-year capital maintenance plan; the capital maintenance bond issue approved by the voters along with the budget on June 3, 2003; existing capital repair funds included in the operating budget; existing and projected fund balances; and existing and projected accrued liabilities;

• All budgetary decisions will be guided by the goals of long-term stability and the continuous improvement of educational quality.

The 2004-2005 budget shall include the first phase of rebuilding the fund balance, the depletion of a portion of which was used to offset the tax increase impact of the 2003-2004 budget. The multi-year budget analysis shall include a multi-year projection for restoration of such funds. The 2004-2005 budget shall include the first phase of rebuilding the capital projects fund, the depletion of a portion of which was used to offset the tax increase impact of the 2003-2004 budget. The multi-year budget analysis shall include a multi-year projection for restoration of such funds. The multi-year budget plan and, specifically, the 2004-2005 school budget shall recognize the important role that maintaining and leveraging accrued liabilities play in the district's long-term fiscal stability. 1. Concepts of zero-based budgeting will be applied relative to line item increases wherever possible, and subject to the following conditions: a. Line item increases shall be based, wherever feasible, on a five-year rolling average expenditure, and/or depletion of inventories; b. An initial maximum increase of 3 percent shall be placed on classroom, office, library, and computer supplies and materials; c. Baseline adjustments to mandatory/non-discretionary expenditures shall be documented and made as necessary. 2. Textbook allocation shall be based on available inventory in each school, or on the district-wide textbook adoption process for new textbooks. 3. Staffing Elementary staffing shall be based on grade level enrollments and maintenance of current ratios, with contingencies (regular-3; special education-2). Secondary staffing shall be based on the total of enrollments in individual class sections, with two contingencies for special education. 4. Contingency Funds The 2004-2005 budget should maintain, as fully as possible, a 2 percent expenditure balance, and liabilities and debts should be accrued as fully as possible. 5. Buildings and Grounds a. Begin restoration of capital repair fund by increasing current allocation by $400,000 to a total of $1,900,000; b. Maintain general maintenance repair codes at current levels. 6. Transportation The 2004-2005 budget should include bus replacement fund of $450,000. 1. Citizens Budget Review Committees a. PTA program budget review committee topics: (i) Program-by-program review; (ii) Impact of programs on district goals; (iii) History and progress; (iv) Strengths and weaknesses; (v) Changes in needs and funding levels; (vi) Multi-year and 2004-2005 budget implications; and (vii) Endorsement of 2004-2005 school budget. b. Citizens fiscal accountability budget review committee topics: (i) Detailed review of current (2003-2004) budget; (ii) Review of multi-year budget plan(s); (iii) Review of proposed 2004-2005 budget vis-à-vis multi-year budget plan; and (iv) Endorsement of 2004-2005 school budget. 2. Tax Increase The school district will only assume responsibility for actual school tax increases in the amount equal to the percent expenditure increase of the 2004-2005 school budget. The Board of Education and its administration will respond as appropriate to concerns relative to the increase over which it has authority, but will refer all other tax concerns to the responsible governmental agency or unit. The school district is not responsible for changes in actual taxes due to reductions in state aid, changes in adjusted base proportions, changes in the total assessed valuation of the district, changes in the assessed valuation of individual homes, or the effects of S.T.A.R. and other tax exemptions, or other tax implications outside of its jurisdiction. 3. Public Hearings on 2004-2005 Budget a. First: April 27, 2004; prior to Board adoption of budget; b. Second: May 11, 2004; after Board adoption of budget and prior to public vote as required by New York State. 4. Budget Revote/Contingency Budget a. The purpose of the district's multi-year budget process is to assure the most responsible budget possible for the school district. Accordingly, all budget deliberations will assume that the budget will secure voter approval on the first vote. b. Failure of the proposed budget to secure voter approval on the first vote would not change the integrity of the proposed budget. Accordingly, in the unlikely event that the budget fails on the first vote, it will be resubmitted for voter approval as early as possible without any changes. c. In the event that the budget fails on the second vote, the district will adopt a contingency budget. A contingency budget would include funds to cover the costs and loss of revenues associated with the effects of a contingency budget. Accordingly, a contingency budget would not necessarily guarantee a lower tax implication than a passed budget.