Byron-Bergen Central School District 2023-24 Expenditure Budget

ACCOUNT                                       2022-23           2023-24                                          2023-24               2023-24            2023-24 TITLE                                         Approved        Proposed           Increase         Administrative        Program            Capital
CODE	Budget	Budget	(Decrease)	Component	Component      Component
	
A1010	400	Board of Ed Contractual	7,000	7,000	-	7,000 A1010	450	Board of Ed. Mat/Supplies	5,000	7,000                   2,000	7,000 A1010	490	Board of Ed. BOCES	9,100	9,385                      285	9,385 A1040	160	District Clerk N/I Salaries	3,500	3,500	-	3,500 A1040	400	District Clerk-Contract                                                                250                   250	-                          250 A1060	400	District Meeting Contract Services	2,000	2,000	-	2,000 A1060	450	District Meeting - Materials & Supplies	2,000	3,000                   1,000	3,000 A1240	150	Admin. - Inst. Salaries                                                          152,000           160,000                   8,000                   160,000 A1240	160	Admin. - N/I Salaries                                                             77,021             79,482                   2,461                     79,482 A1240	200	Admin. - Equipment                                                                         -                        -	-                               -A1240	400	Admin. - Contractual                                                              15,000             12,000                 (3,000)                   12,000 A1240	450	Admin. - Materials & Supplies	2,450	2,450	-	2,450 A1310	150	Bus Admin - Instr Salaries                                                   104,000           108,150                                              108,150 A1310	160	Bus. Admin. N/I Salaries                                                       58,029             55,243                 (2,786)                   55,243 A1310	200	Bus. Admin. Equipment                                                                   -                        -	-                               -A1310	400	Bus. Admin. Contractual                                                       18,450             18,450	-                     18,450 A1310	450	Bus. Admin. Mat./Supplies	1,250	1,250	-	1,250 A1310	490	Bus. Admin. BOCES Service                                                85,855             93,810                   7,955                     93,810 A1320	400	Audit - Contract Expense                                                       20,000             21,300                   1,300                     21,300 A1320	490	BOCES Service - GASB 45 compliance	5,700	6,000                      300	6,000 A1325	160	Treas. N/I Salaries                                                                  57,722             60,031                   2,309                     60,031 A1330	160	Tax Collector N/I Salaries	4,000	4,000	-	4,000 A1330	400	Tax Collector Contractual	8,100	8,100	-	8,100 A1330	450	Tax Collector Mat./Supplies	2,200	2,200	-	2,200 A1345	490	Purchasing BOCES	2,800	2,832                        32	2,832 A1380	400	Fiscal Agent Fees	5,000	7,000                   2,000	7,000 A1420	400	Legal - Contractual                                                                 25,000             25,000	-                     25,000 A1420	490	Legal - Contractual BOCES Services                                   36,100             38,612                   2,512                     38,612 A1430	490	Personnel BOCES Services                                                   18,000             18,000	-                     18,000 A1480	490	Public Relations - BOCES Services                                      60,500             62,000                   1,500                     62,000
	
		TOTAL - CENTRAL ADMINISTRATION
	788,027
	818,044
	30,017
	818,044

A1620	160	Central Services N/I Salaries	473,481	539,816	66,335	539,816 A1620	200	Equipment Purchases                                                             20,000             20,000                           -                                                                        20,000 A1620	400	Contractual	474,920	471,521                 (3,399)	471,521 A1620	450	Supplies                                                                                   65,000             65,000                           -                                                                        65,000 A1621	160	Maintenance/Grounds Salaries	349,353	346,025                 (3,328)	346,025 A1621	200	Maintenance Equipment                                                        30,000             40,000	10,000                                                                        40,000 A1621	400	Contract Services	185,100	182,100                 (3,000)	182,100 A1621	450	Materials & Supplies                                                              75,000             75,000                           -                                                                        75,000 A1621	490	BOCES Service                                                                      18,100             23,226                   5,126                                                                        23,226 A1622	200	Grounds Equipment                                                               15,000             15,000                           -                                                                        15,000 A1622	400	Grounds Contract Services                                                    32,500             32,500                           -                                                                        32,500 A1622	450	Grounds Materials & Supplies                                              25,000             25,000                           -                                                                        25,000
	
		TOTAL - MAINTENANCE
	1,763,454
	1,835,187
	71,733
	-
	-
	1,835,187

A1670	400	Contract Printing Copiers	575	2,435	1,860	2,435 A1670	450	Postage - District                                                                    17,435             10,575                 (6,860)                   10,575 A1670	490	Printing - BOCES Services                                                    23,500             25,000	1,500                     25,000 A1680	490	Data Processing - BOCES                                                   223,840           226,840	3,000                   226,840 A1910	400	Unallocated Insurance                                                          121,000           121,000                           -                  121,000 A1920	400	School Association Dues                                                       10,000	9,000                 (1,000)	9,000 A1964	400	Refund Property Taxes                                                                     -	6,000	6,000	6,000
A1981	490	Administrative Charge - BOCES	294,806	303,542	8,736	136,109	167,433
	
		TOTAL - CENTRAL PRINTING/BOCES ADMINISTRATON
	
691,156
	
704,392
	
13,236
	
536,959
		
167,433

A2010	150 A2010	200 A2010	400 A2010	450 A2010	490 A2020	150 A2020	160 A2020	200 A2020	400
A2020	450

Curr. Dev. Instructional Salaries Curr. Dev. Equip
Curr. Dev. Contractual Curr. Dev. Mat.& Sup. Curr. Dev. BOCES Services Supv. Inst. Salaries
Supv. N/I Salaries Secretaries Supv. Furniture & equipment Supv. Contractual
Supv. Materials & Supplies

10,000 -12,000 2,000
102,298 390,626 142,747 -
15,000

3,750

10,000

-                           -12,000                           -2,000                           -
112,560                10,262 408,250                17,624 167,081                24,334 -                           -
17,000	2,000

3,750	-

10,000 -12,000 2,000
112,560 408,250 167,081
-17,000
3,750

A2020	490	Supv. BOCES	21,525	21,287	(238)	21,287
	
		TOTAL - INSTRUCTIONAL SUPERVISION
	699,946
	753,928
	53,982
	753,928
	-
	-

A2110	120	Reg Teaching Salaries K-3	1,157,128	1,384,574	227,445	1,384,574 A2110	121	Reg Teaching Salaries 4-5                                                  890,407           741,301             (149,106)                                           741,301 A2110	130	Reg Teaching Salaries 6-12	2,772,866	2,910,337	137,471	2,910,337 A2110	140	Reg Teaching Salaries Substitutes                                     226,000           201,000               (25,000)                                           201,000 A2110	150	Reg Teaching Sal. - Interview Team                                     41,000             49,238                   8,238                                               49,238 A2110	160	Reg Teaching N/I Salaries Aids                                            37,144             38,975                   1,832                                               38,975 A2110	200	Reg Teaching Furniture & Equipment                                            -                        -                           -                                                         -A2110	400	Reg Teaching Contractual                                                   187,150           206,550                19,400                                            206,550 A2110	450	Reg Teaching Materials & Supplies                                   223,500           224,500                   1,000                                            224,500 A2110	470	Reg Teaching Public School Tuition                                    30,000             30,000                           -                                               30,000 A2110	480	Reg Teaching Textbooks                                                       41,700             48,678                   6,978                                               48,678 A2110	490	Reg Teaching BOCES                                                         729,761           761,364                31,603                                            761,364
	
		TOTAL - INSTRUCTION
	6,336,656
	6,596,516
	259,860
		6,596,516

A2250	150	Special Education - Inst Salaries - Teaching	1,249,851	1,243,327	(6,524)	1,243,327 A2250	160	Special Education - N/I Salaries - Aids                              266,797           302,938                36,140                                            302,938 A2250	400	Special Education - Contractual                                          215,449           216,400                      951                                            216,400 A2250	450	Special Education - Materials & Supplies                              5,700                5,750                        50                                                 5,750 A2250	470	Special Education - Tuition                                                 582,036           495,012               (87,024)                                           495,012 A2250	480	Special Education - Textbooks                                              10,000               2,000	(8,000)                                               2,000 A2250	490	Speical Education - BOCES                                                767,850           777,042                   9,192                                            777,042
	
		TOTAL - SPECIAL EDCUATION
	3,097,683
	3,042,468
	(55,215)
	-
	3,042,468

A2259	150	ENL - Inst Salaries	42,224	49,100	6,876	49,100 A2259	400	ENL - Contractual                                                                    1,000               1,000                           -                               -                 1,000 A2259	450	ENL - Materials & Supplies                                                        500                   500                           -                                                    500
	
		TOTAL - SPECIAL EDCUATION
	43,724
	50,600
	6,876
	-
	50,600

A2280	150	Occ Ed - Inst Salaries	161,034	149,100	(11,934)	149,100 A2280	200	Occ Ed - Furniture and Equipment                                                  -                        -                           -                                                         -A2280	400	Occ Ed - Contractual                                                                        -                        -                           -                                                         -A2280	450	Occ Ed - Materials & Supplies                                                8,500                8,500                           -                                                 8,500 A2280	490	Occ Ed - BOCES	595,792	605,275                   9,483	605,275
	
		TOTAL - OCCUPATIONAL EDUCATION
	765,326
	762,875
	(2,451)
	-
	762,875
	-

A2330	490	Summer School - BOCES	48,400	35,000	(13,400)	-	35,000	-
	
		TOTAL - SUMMER SCHOOL
	48,400
	35,000
	(13,400)
	-
	35,000
	-

A2610	150	Inst. Media - Inst. Salaries	45,344	47,100	1,756	47,100 A2610	160	Inst. Media - N/I Salaries	44,433	44,355                      (78)	44,355 A2610	200	Inst. Media - Furniture & Equipment                                              -                        -                           -                                                         -A2610	400	Inst. Media - Contractual                                                         4,125                2,125                 (2,000)                                               2,125 A2610	450	Inst. Media - Materials & Supplies	12,875	12,875                           -	12,875 A2610	460	Inst. Media - Software                                                              5,275                5,331                        56                                                 5,331 A2610	490	Inst. Media - BOCES                                                           517,575           520,050	2,475                                            520,050 A2630	150	Technology - Inst. Salary	10,000	20,000                10,000	20,000 A2630	160	Technology - NonInst. Salary                                              100,426           114,500                14,074                                            114,500 A2630	220	Technology - State Aided Hardware	16,000	16,059                        59	16,059 A2630	400	Technology - Contractual                                                         2,557                2,557                           -                                                 2,557 A2630	450	Technology - Materials & Supplies                                        6,250                6,250                           -                                                 6,250 A2630	460	Technology - Software	13,000	12,778                    (222)	12,778 A2630	490	Technology - BOCES Service                                                         -                        -                           -                                                         -A2810	150	Guidance - Inst. Salaries                                                      203,073           208,472	5,399                                            208,472 A2810	160	Guidance - N/I Salaries	33,478	38,670	5,192                               -	38,670 A2810	400	Guidance - Contractual                                                            9,000                9,000                           -                                                 9,000 A2810	450	Guidance - Materials & Supplies                                            3,150                3,150                           -                                                 3,150 A2810	490	Guidance - BOCES Services                                                            -                        -                           -                                                         -A2815	160	Health Service - N/I Salaries                                               110,376           116,497	6,121                                            116,497 A2815	200	Health Service - Equipment                                                     1,000                1,000                           -                                                 1,000 A2815	400	Health Service - Contract	26,550	26,550                           -	26,550 A2815	450	Health Service - Materials & Supplies                                    7,500                7,500                           -                                                 7,500 A2820	150	Psychologist - Inst. Salaries                                                 173,589           181,716	8,128                                            181,716 A2820	450	Psychologist - Materials & Supplies                                       4,100                4,100                           -                                                 4,100 A2825	150	Social Worker - Inst. Salaries	99,461	97,968                 (1,494)	97,968 A2825	450	Social Worker - Materials & Supplies                                        400                   400                           -                                                    400
	
		TOTAL -AUDIO VISUAL, TECHNOLOGY, LIBRARY, GUIDANCE & STUDENT SERVICES

1,449,536

1,499,003

49,466

-

1,499,003

-

A2850	150	Cocurricular Inst. Salaries	118,840	123,000	4,160	123,000

A2855	150	Interscholastic Inst. Salaries	228,000	229,000	1,000	229,000 A2855	200	Interscholastic Equipment                                                       6,000             10,000	4,000                                               10,000 A2855	400	Interscholastic Contract	109,210	128,100                18,890	128,100 A2855	450	Interscholastic Supplies                                                         31,325             40,240	8,915                                               40,240 A2855	490	BOCES Service                                                                        6,790               7,250                      460                                                 7,250
	
		TOTAL - EXTRA-CURRICULAR AND INTERSCHOLASTIC ACTIVITIES
	
500,165
	
537,590
	
37,425
	
-
	
537,590
	
-

A5510	160	Transp. - N/I Sal. Substitutes	915,601	906,790	(8,811)	906,790 A5510	200	Transp. - Equipment                                                                        -                        -                           -                                                         -A5510	400	Transp. - Contract-Other                                                       76,220             76,220                           -                                               76,220 A5510	450	Transp. - Mat./Supplies Gas	202,337	213,338                11,001	213,338 A5510	490	Transp. - BOCES Service                                                        4,100                5,224                   1,124                                                 5,224 A5530	160	Transp. - N/I Salaries                                                                        -                        -                           -                                                         -A5530	200	Transp. - Equipment                                                                         -                        -                           -                                                         -A5530	400	Transp. - Fuel                                                                          61,815             66,200                   4,385                                               66,200 A5530	450	Transp. - Mat./Supplies                                                            1,590                1,590                           -                                                 1,590 A5540	400	Transp. - Contract                                                                             -                        -                           -                                                         -
	
		TOTAL - PUPIL TRANSPORTATION
	1,261,663
	1,269,362
	7,699
		1,269,362

A7140	150	Community Rec - Instr Salaries	-	-	-	-
A7140	160	Community Rec - N/I Salaries	-	-	-	-
	
		TOTAL - COMMUNITY SERVICE
	-
	-
	-
		-

A9010	800	Employee Bene. - State Retire	402,700	410,000	7,300	57,400	270,600	82,000 A9020	800	Employee Bene. - Teach. Retir	831,480	850,000                18,520	80,750	769,250                         -A9030	800	Employee Bene. - Social Sec	820,000	840,000                20,000	71,400	722,400	46,200 A9040	800	Employee Bene. - Workman Comp                                       80,000             85,000	5,000                       7,225               73,100                 4,675 A9050	800	Employee Bene. - Unemployment                                         30,000             12,000               (18,000)                              -               12,000                         -A9060	800	Employee Bene. - Hosp/Med                                            2,600,245        2,662,336                62,703                   179,708         2,369,479             113,149
	
		TOTAL - EMPLOYEE BENEFITS
	4,764,425
	4,859,336
	94,911
	396,483
	4,216,829
	246,024

A9711	600	Serial Bond - PRIN Construct	2,295,000	2,285,000	(10,000)	-	-	2,285,000 A9711	700	Serial Bond - INT Construct                                               455,100           455,100                           -	-	-             455,100 A9712	700	Capital Project - Interest                                                                   -           368,000              368,000	-	-             368,000 A9732	600	BAN - PRIN Buses                                                              462,258                        -             (462,258)	-	-                         -A9732	700	BAN - INT Buses                                                                    1,571                        -                 (1,571)	-	-                         -A9733	700	RAN - Interest                                                                                   -                        -                           -	-	-                         -
	
		TOTAL - DEBT SERVICE
	3,213,929
	3,108,100
	(105,829)
	-
	-
	3,108,100

A9902	400	Transfer to Capital Fund	100,000	100,000	-	-	-	100,000
	
		TOTAL - INTERFUND TRANSFERS
	100,000
	100,000
	-
	-
	-
	100,000
	
		TOTAL PROPOSED BUDGET
	25,524,092
	25,972,402
	448,310
	2,505,414
	18,010,243
	5,456,745
	
	9.65%
	69.34%
	21.01%

Tax loss Equip Intramurals
AM band/chorus Conferences
Team bond/supt day food Focal Point/Conf
Weight room Trophies/awards/Lunch Postage/Insurance School memberships
BOCES services

Tri-part Budget Summary
	2022-23 Approved Budget
	2023-24 Proposed Budget
	2023-24 Contingent Budget
	
Total Administrative Component
	2,379,082
	2,505,413
	2,402,135
	
	9.32%
	9.65%
	9.32%

Total Capital Component
	5,485,366
	5,456,745
	5,381,745
	
	21.49%
	21.01%
	20.89%

Total Program Component
	17,659,645
	18,010,244
	17,978,045
	
	69.19%
	69.34%
	69.79%

Total of All Components
	25,524,093
	25,972,402
	25,761,925

Equip/Proj        Transf/Prog Focal/BOCES (47,000)            (16,000)

(75,000)

(27,059)	(5,140)