ROCHESTER CITY SCHOOL DISTRICT
2004-05 BUDGET
INTRODUCTION - READER'S GUIDE

Quick Link Index
Budget Index  This presentation requires Adobe Reader

Click Here
Table of Contents > pages 1, 2, 3, 4
Search The Budget (Available On-Line Only)
Full Adobe PDF of Budget (28MB)


SCHOOL CENTRIC BUDGET PROCESS
In this 2004-2005 Budget, the Rochester City School District allocated funds to schools using the School Centric Budgeting process. In School Centric Budgeting, the District’s spending plan is constructed from the “bottom up” based upon comprehensive funding and staffing projections for all school budget cost centers. Budget unit funding levels for instructional and operational support services, not directly provided in schools, complete the District’s spending plan. Therefore, the 2004-2005 Budget is a balanced budget submitted for approval to the Mayor and City Council for the fiscal year beginning on July 1, 2004 and ending on June 30, 2005.

The 2004-2005 Budget contains comprehensive school budget cost centers for all schools in the Rochester City School District. In addition, while the Budget includes general fund monies utilized to augment capital project budgets, a separate capital fund exists – with significant changes – for the District’s Capital Improvement Program (CIP). The Capital Improvement Program (CIP) budget document is provided separately to the City of Rochester.

BUDGET DOCUMENT OUTLINE
The 2004-2005 Budget Document is divided into sections separated by Tabs. The following is a list of the Tab titles for these sections:

  • Letter of Transmittal
  • Revenue Summary & Analysis
  • Expenditure Summary & Analysis
  • Board of Education
  • Office of Superintendent
  • Department of Strategic Planning
  • Department of Communications
  • Division of School Development and Operations
    • Elementary Programs
    • Secondary Programs
    • Alternative Programs
  • Division of Academic Services
  • Division of Accountability
  • Department of Surround Care and Community Partnerships
  • Department of Law
  • Department of Human Resources
  • Division of School Support Services
  • Division of Business Services
    • Financial Services
    • Instructional Technology
    • Educational Facilities
    • Food Services
    • Transportation Services
    • Storehouse/Book Depository/Courier Services
    • Information Management & Technology Services
  • Debt Service
  • Non-Program Expenses
  • Accounting Adjustments
  • Employee Benefits
  • Appendix

BUDGET DOCUMENT INFORMATION
The District Revenue and Expenditure Summary sections provide an overview of the District’s funding sources and total expenditures. The School Budget sections present each comprehensive school budget cost center of the District. The 2004-2005 Budget Book is aligned with the current organizational structure. In the entire 2004-2005 Budget, each budget unit is presented in two basic schedules:

1. Expenditure Summary--consists of the prior year actual, current year amended budget, current year estimated actual as of April 30, 2004, and ensuing year Board approved budget.

2. Position Summary--consists of staffing level plans for the prior year actual, current amended year budget estimated actual as of April 30, 2004, and ensuing year Board approved budget.

BASIS OF ACCOUNTING

The accounting policies of the Rochester City School District conform to generally accepted accounting principles. The basis of accounting is the modified accrual method, wherein revenues are recognized in the period in which they become available and measurable and expenditures are recognized at the time a liability is incurred, except for principal and interest on long-term debt, which are recorded when due.

GLOSSARY
Appropriation
An authorization to expend funds for stated purposes.

Assessment
Each year the District assesses student performance for identifying areas to target for improvement. The assessment is the cornerstone for the District’s planning process and the development and implementation of initiatives.

Attrition
The difference between actual expenditure requirements for personnel resources, and expenditure requirements that would be required if all positions were filled at all times. The attrition factor accounts for position vacancies, which result from routine employee turnover.

Bond Anticipation Note
A note which may be redeemed with the proceeds from the future sale of a serial bond. A note is a short-term borrowing instrument, usually requiring repayment within one year of issuance.

Budget Amendment
A formal action by the Board of Education to adjust the budget after its adoption.

Cash Capital
The cash capital expenditures are for the purchase of equipment, textbooks, library books, and building renovations. Cash capital appropriations included in this budget exclude those renovation projects that require the use of borrowing. The cash capital expenditures are distributed in each program and departmental budget.


GLOSSARY (CONTINUED):
Debt Service
The repayment of debt, including interest payments and installments on the principal.

Departmental Credits
A charge from one department to another for services rendered, e.g., printing, duplicating and copying.

Employee Benefits
The direct expenditures, other than salaries, associated with employee compensation. In the budget, employee benefits are not distributed by programs or departments. These include retirement, social security, medical and dental, worker's compensation, and life insurance benefits.

Full-time Equivalent Employees (FTEs)
A measure of employee resources stated in terms of full-time equivalents (FTEs). A full-time equivalent position is defined as an employee whose weekly hours equal those defined for that position in the contractual agreement, and is assigned to work on a 10, 11, or 12-month basis. Each full-time equivalent position is stated as a 1.00 FTE. An employee whose regular weekly hours is less than those defined for that position in the contractual agreement, and is assigned to work on a 10, 11, or 12-month basis, is stated as an equivalent percentage for FTE purposes. Overtime hours are not factored into the count of full-time equivalent (FTE) positions, but are budgeted in terms of an estimated salary expense. An attrition factor of the dollar amount estimated to be saved due to employee vacancies is not factored into the count of full-time equivalent (FTE) positions.

Grant Maximization
Full utilization of funding – and including budget transfers – permissible by law, mandate, and compliance with grant regulations.

Performance Indicators
Measures of performance because of a specific activity program initiative, or service rendered.

Program Initiatives
Based on an assessment, program initiatives are developed to target resources for addressing specific problems around student performance, attainment, attendance, and behavior.

Revenue Anticipation Note (RAN)
A RAN is a short-term borrowing instrument issued in anticipation of a known and quantifiable future revenue source (i.e., a RAN may be issued in anticipation of the collection of revenue sources later in the fiscal year).

Serial Bond
A long-term borrowing instrument which requires a series of payments to be made over a multi-year period. The payments made include principal installments and associated interest expense.

State Aid
New York State provides aid to school districts in two major ways. One form of State Aid is based on formulas that allocate state dollars. A second form is known as Entitlements or Categorical Aid for specific purposes or programs.