BUDGET CONFUSION "HELP"

Today I shall still be focusing on the PSD/BOE. The PAAAS will be only a peripheral element of my comments. It is a unique experiment and must be regarded as such. Its $900,000.00 proposed budget increase represents only 0.6% of the proposed budget and the school's budget is about 1.3% . Thus it is only a drop in the ocean.

However PAAAS offers to a small selected group of students, 82 out of an on Oct 15, 2010 estimated 7306 students about 1%.. The number of total students is open to question in as much as on 10/15/09 there were 6467 actual students reported. These figures are from the BOE's posted "User Friendly Budget. These 82 students which should be increased by the addition of a new 7th grade of about 50 students are being afforded an opportunity unavailable to the general student body; special attention in one of four "art disciplines" in addition to their general curriculum requirements.

A comparison of their general educational proficiency results reveal that their 7th graders which I imagine is the entry grade as at total group are not exceptionally different from their peers in one of the two intermediate public schools. Hubbard is a disgrace as a representative of our system. Maxon has a 2/3rd failing(partial) percentage compared to PAAAS's evenly divided partial and proficient level. What is striking is the 33% more "Advanced" students in Maxon over PAAAS
School ..................7th Graders............ Partial......... Proficient........ Advanced
Hubbard.................... 151 ......................81.5%............ 17.2% ............1.3%
Maxson .......................189....................... 61.9%........... 33.3%............ 4.8%
PAAAS........................ 52...................... .48.1%........... 48.1%............. 3.8%

There is however a significant difference in the cost to the system in educating students in the various schools if my data source is correct with Maxon despite being the subject of a restructuring forum this fall expending a noticeable lower amount than the others.

School............ # Students .......... Budget........... Cost/Student
Hubbard................ 350............. 4,865,254 ......... 13900.73
Maxson ...................442 ..............5,139,051........... 11626.81
PAAAS ....................82................ 1,413,320........... 17235.61

I am not a CPA but I think that I can have an elementary understanding of a budget. The PSD/BOE has posted two budget items on its site. The first is the previously mentioned "User Friendly Budget" which compares*in a consolidated manner, which is fine, the 2008-09 actual. 2009-10 Revised (although actual figures should have been available) and 2010-11 anticipated.. The significant figures are the 11million dollars less anticipate revenues for 10-11 than listed in the 09-10 revised budget without explanation. Also what is the 63,353.100 negative transfers in the actual 2008-09 accounting?

On the other hand there is a 45 page document titled "Budget Preparation Final Presentation"
This is a detail list of expenditures. There are 3 columns:

2009-2010............................ 2010-2011...................... 2011-2012 Phase1
Expenditures....................... Adjusted Budget................... Proposed Budget
$144,095,912.32 ...............$144,602,375.00.................... $152,341,719.00

That is 7.7 million more than 2010-2011 and actual expenditures in 09-10! Yet the anticipated revenues for 2010-11 in the Friendly Budget is only $145,002,375.00. Since the 45 page Final Presentation lists no revenues I must presume that the BOE is going to produce a rabbit to meet 152 million.

If you are confused so obviously am I. What is the actual anticipated revenues? and how can there be considered any budget much less a negative budget without anticipated revenues or an increase in the local taxes to meet the 7.7 million budget increase. That may be by guesstimate a 15% increase in the total local tax.