The development of the 2008-2009 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 20, 2008 shall be guided by the following criteria.

A. Maintenance of Educational Programs and Services

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

B. Expenditure Target

By February 27, 2008, the Administration shall prepare, for review and deliberation by the Board of Education, a preliminary 2008-2009 budget, the total appropriations which shall not exceed a 4.90 % increase over the total appropriation of the 2007-2008 budget approved by the voters on May 15, 2007, and increased by the Board of Education as deemed necessary during the 2007-2008 school year.

C. Tax Levy Target

The preliminary multi-year 2008 - 2013 budget prepared by the Administration by February 27, 2008 for review and deliberation by the Board of Education shall consider projected expenditures, anticipated revenues, and the need, if any, for applying reserves, and be structured so as not to generate a tax levy increase of greater than 6.1 % relative to the 2008-2009 school year budget.

D. Program Improvements

Within the budget and tax levy increases targeted in sections B and C above, the preliminary budget prepared by the Administration by February 27, 2008 for review and deliberation by the Board of Education shall include, to the extent possible, funding for program improvements identified by the Board of Education prior to January 1, 2008.

E. Multi-Year Budget Plan

1. The development and ultimate approval of the 2008-2009 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;
2. Accordingly, the administration shall develop and demonstrate wherever possible the interdependence of specific budget decisions relative to the 2008-2009 budget as such decisions relate to subsequent budgets in the five year budget plan;
3. 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;
4. 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;
5. All budgetary decisions will be guided by the goals of long-term stability and the continuous improvement of educational quality.

F. Maintenance of Fund Balance

The 2008-2009 budget shall include the maintenance of a projected fund balance of at least two percent. The multi-year budget analysis shall include a multi-year projection for maintenance of such funds.

G. Restoration and Enhancement of Capital Projects Funds

The 2008-2009 budget shall intentionally exclude capital projects funds. The multi-year budget analysis shall include a multi-year projection for restoration of such funds. Maintenance and general repair codes shall be maintained at current levels, except where increases are justified through zero-based budgeting procedures.

H. Management of Accrued Liabilities

The multi-year budget plan and, specifically, the 2008-2009 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 necessary funds and a long-range plan to maintain such funds. Subject to the approval of the Board of Education, any fund balance in excess of 2% shall be transferred to reserves for accrued liabilities.

I. Zero-Based Budgeting

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

1. Line item increases shall be based, wherever feasible, on a five-year rolling average of actual expenditure, and/or on the depletion of inventories;
2. Baseline adjustments to mandatory/non-discretionary expenditures shall be documented and made as necessary.
3. Each building/department shall submit budget detail forms indicating specific need and plans for the utilization of allotted funds.

J. Staffing

1. Elementary

   Elementary staffing shall be based on current maximum ratios as follows:

   Kindergarten-2 1:22

   Grades 3 - 5 1:26

   Additionally, the budget shall include three contingency positions for regular elementary education staffing and two contingency positions for elementary special education staffing.

2. Secondary

   The budget shall provide for secondary staffing at teacher/student a scheduling ratio of 1:25 and maximums as provided in the LUT contract. Additionally, the budget shall include four contingency positions for secondary regular education staffing and two positions for secondary special education staffing.

K. Public Input and Review of Budget

1. 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 2008-2009 budget implications; and (vii) Endorsement of 2008-2009 school budget.
2. Citizens Budget Review Committee: A Citizens Fiscal Accountability Budget Review Committee will cover the following topics: (i) Detailed review of current (2007-2008) budget; (ii) Review of multi-year budget plan(s); (iii) Review of proposed 2008-2009 budget vis-à-vis multi-year budget plan; and (iv) Endorsement of 2008-2009 school budget.

L. Responsibility for Tax Increase

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 2008-2009 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.

M. Public Hearings on 2008-2009 Budget

1. First: March 26, 2008; prior to Board adoption of budget, by local discretion;
2. Second: May 13, 2008; prior to public vote as required by New York State.

N. Budget Revote / Contingency Budget

1. 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.
2. 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.
3. 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 on June 17, 2008. 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 superseded by any budget subsequently passed by district voters on a second budget vote.
4. 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.

O. State Aid

Due to the fact that revenue projections issued by either the Governor's office or the state legislature during the state's budget development process are unreliable, revenue projections in the recommended budget shall be based on the District's own traditionally reliable method of projecting state aid. If a state budget is not passed prior to August 15, the District's projected state aid amount will remain intact. If, however, a state budget is passed prior to August 15, the tax levy increases projected in each year of the multi-year budget plan will be reduced by an amount that fully applies all additional state aid to tax reduction over the full five-year period covered by the plan in a manner that maximizes tax stability over the five years, with the largest amount being applied immediately to tax reduction during the first year of any such plan.