Budget season an opportunity to reflect on accomplishments
LAURA CHABE Amherst School Superintendent
It is hard to believe that we are well into the month of February. Before we know it, spring will be upon us, and we will be looking forward to longer days and sunshine.

From a school district's perspective, this marks the beginning of the budget season. It is also an excellent opportunity to reflect on the accomplishments of our students and our school as we prioritize our needs in anticipation of our expenditures and revenues for the next school year.

Our projections are always a challenge, and we do our best to estimate revenues and expenditures. There are several variables that are taken into consideration throughout this process. On the revenue side, estimating the amount of state aid that we will be receiving is one of the most difficult tasks. We do our best, based on past state aid numbers, to project the amount that should be budgeted each year.

There are ongoing adjustments being made by state government officials that dramatically impact these decisions. A major contributing factor is the Campaign for Fiscal Equity and the foundation formula that has been established as a result of this initiative. The impact on all districts in New York state remains to be seen. The governor has released his initial proposal, which clearly indicates that although most districts can expect to receive some additional funds, the amount will be less than originally anticipated.

At the federal level, the grant money we receive will not be determined until after the school budget is passed. We have cautiously planned for this based on these assumptions.

As a public service entity, the majority of expenses are allocated to cover the associated costs for staff members who are responsible for the services we provide to students. Therefore, in looking at our annual expenditures we must consider rising health insurance costs, an increase in employee retirement contributions and employee salaries. We must also continue to budget money for the maintenance of our building and grounds, including increased utility costs and transportation services.

As a result of the work performed by these dedicated individuals, we have been able to offer a variety of programs in an environment that is healthy, safe and educationally sound. This has and will continue to be a priority of the Board of Education. This is continually demonstrated by the achievement of our students as well as through the variety of programs offered to all students. In addition, the board also remains committed to making the best fiscal decisions possible while also meeting the educational needs of our students.

Throughout the remaining months of school, there are many activities scheduled. I continue to be impressed with our students and their commitment to their academics, athletics and extracurricular programs. As state and federal mandates placed on our students continue to increase, they are under tremendous pressure to perform well at all levels. They have certainly taken the challenge seriously as evidenced by the excellent results at all grade levels. I would encourage you to continue to show your support for our students by attending these activities. They have worked very hard to prepare for these events, and I look forward to seeing you there.