Livingston’s Board of Education adopted a tentative draft budget for the 2023-24 academic year, which includes a total appropriation of $144,870,639. The budget is currently in the process of being sent to Essex County for further approval.
The total figure is composed of anticipated revenue and “taxes to be raised” categories. The revenue stands at $21,910,803 and taxes stand at $122,959,836. During its Monday, March 20 meeting, business administrator Michael Davison explained that these numbers include a general fund, special revenue and debt service.
Thedistrictwasgranted$ 1,612,806 in enrollment adjustments and factored $1,224,956 in the base budget and “will be used to pay for the additional staffing to address class enrollment increases,” according to the meeting agenda. The unused portion may be moved to banked cap, which the district can use in future budgets as needed.
The adopted budget also includes a surplus of $1,989,474.
The Board includes in the budget a capital reserve withdrawal in the amount of $2,028,638 for: LHS boiler rebuild, $50,000; Mt. Pleasant Middle School boiler rebuild, $100,000; public address system at Burnet Hill Elementary, Riker Hill Elementary and Hillside Elementary Schools, $349,638; a fire panel upgrade at Hillside School, $29,000; and modular units to be built at Burnet Hill Elementary and Hillside Elementary Schools, $1,500,000.
A maximum travel expenditure in the amount of $215,060 is included in the tentative 2023-24 budget. According to the meeting agenda, “the maximum travel expenditure amount for the 2022-23 school year is $192,314, of which, $43,328 has been spent and $8,106 is encumbered to date.”
Board members are considering ways to increase revenue and be efficient in its spending, like applying for grants or making investments. Davison suggested holding a conversation on what takes priority within the district.
“We are working with the architect to come up with ones that we think are the higher priority that would receive the funding,” Davison said. “Sure, some of those things can wait, but again, the systems are at the end of their useful life.”
A boiler rebuild, for instance, may be eligible for a grant in the coming years and would be funded then as opposed to now.
“A PA system is obviously a way that we can communicate [during] emergency drills or any emergency situations,” he said. “So there are definitely risks to the Board and the community should you say, ‘hey, let’s table that.’” Davison also recommends categorizing expenses as either one-time or perpetual. The active learning environment, for example, would be a one-time expense of $600,000, he said.
He also suggested cutting back on expenses that do not impact the academic programs, like purchases of paper, which is being used in lesser amounts because students have access to Chromebooks.
“You kind of have to take each year as they come, look at each budget line and see if there are things that continue to be needed,” he said, “or generate alternate waves of revenue.”
A public hearing on this budget will be held on Tuesday, April 25 in a hybrid format. With questions prior to the forum, send an email to [email protected].
Executive Session
Prior to the start of the public meeting, the Board met in a closed session, where it reportedly discussed personnel.
