(Editor's Note: The following release was submitted by the Levittown Public School District.)

The development of the 2005-2006 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 17, 2005 shall be guided by the following criteria.

There shall be no reductions in the current levels of quality of educational programs and services, including staffing ratios and other per pupil expenditures.

By March 1, 2005, the administration shall prepare, for review and deliberation by the board of education, a preliminary 2005-2006 budget, the total expenditure of which shall not exceed a 4.5 percent increase over the total expenditure of the 2004-2005 budget approved by the voters on June 9, 2004.

The preliminary budget prepared by the administration by March 1, 2005 for review and deliberation by the board of education shall be structured so as not to generate a tax levy increase of greater than 5.0 percent.

Within the budget and tax levy increases targeted in sections B and C above, the preliminary budget prepared by the administration by March 1, 2005 for review and deliberation by the board of education shall include, to the extent possible, funding for program improvements in the areas of a) high school nine-period day; b) extended day kindergarten; and c) state-of-the-art instructional technology.

The development and ultimate approval of the 2005-2006 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 2005-2006 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; 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 2005-2006 budget shall include the maintenance of a projected fund balance of 2 percent, 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 maintenance of such funds.

The 2005-2006 budget shall include the continuation of the restoration of the capital projects fund in the regular budget, the depletion of a portion of which was used to offset the tax impact of the state fiscal crisis affecting 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 2005-2006 school budget shall recognize the important role that maintaining and leveraging accrued liabilities plays in the district's long-term fiscal stability, and shall include both funds as necessary and a long-range plan to maintain such funds.

Concepts of zero-based budgeting will be applied relative to line item increases wherever possible, and subject to the following conditions:

Line item increases shall be based, wherever feasible, on a five-year

rolling average of actual expenditure, and/or on the depletion of inventories;

Baseline adjustments to mandatory/non-discretionary expenditures

shall be documented and made as necessary.

Each building/department shall submit budget detail forms indicating specific plans for the utilization of allotted funds.

Textbook allocation shall be based on available inventory in each school, or on the district-wide textbook adoption process for new textbooks. Textbook allotments are to be used solely for the purchase of new and replacement textbooks, and may not be transferred to non-textbook budget codes.

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 contingencies (regular-4; special education-2).

The 2005-2006 budget should maintain, as fully as possible, a 2 percent expenditure balance, and liabilities and debts should be accrued as fully as possible.

Continue the restoration of capital repair funds by increasing current allocation by $600,000 to a total of $2,500,000;

Maintain general maintenance repair codes at current levels.

The 2005-2006 budget should include bus replacement fund of $500,000.

PTA Budget Committee: The PTA budget committee will cover the following 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 2005-2006 budget implications; and (vii) Endorsement of 2005-2006 school budget.

Citizens Budget Review Committee: A Citizens Fiscal Accountability Budget Review Committee will cover the following topics: (i) Detailed review of current (2004-2005) budget; (ii) Review of multi-year budget plan(s); (iii) Review of proposed 2005-2006 budget vis-à-vis multi-year budget plan; and (iv) Endorsement of 2005-2006 school budget.

The school district can and will only assume responsibility for actual school tax increases in the amount equal to the percent expenditure increase of the 2005-2006 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.

First: April 20, 2005; prior to Board adoption of budget, by local discretion;

Second: May 10, 2005; prior to public vote as required by New York State.

• 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.

• In order to provide voters with all information necessary to make informed decisions relative to their budget votes, a detailed contingency budget will be developed and published in conjunction with the district's proposed budget.

• 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. Also, in the event that the budget does not pass on the first vote, a contingency budget will be adopted immediately. Such contingency budget shall be superceded by any budget subsequently passed by district voters on a second budget vote.

• 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.