PROPOSED BUDGET

Rogers City Area Schools Board of Education Budget Hearing Monday - June 08, 2009 Rogers City High School Library Fiscal School Year 2009-2010 PROPOSED BUDGET General Fund Prepared By: Donald C . Schaedig, Interim Superintendent Kathleen M . Viegelahn, Business Coordinator June 02, 2009 Ropers City Area Schools Summary of Revenues versus Expenditures 2009-2010 School Year As of June 08, 2009 Projected Revenue : Local Revenue State Revenue Federal Revenue Other/Transfers Total Projected Revenue : Projected Expenditures : Instructional Costs Other Guidance Administration Operations Transportation Library Athletics Technology Food Services 3,159,304 38,065 152,728 539,786 480,612 309,437 16,997 128,600 87,557 500 1,614,116 2,715,144 249,220 156,500 4,734,980 Total Projected Expenditures : Projected Excess over Revenue : Projected Fund Equity 06/30/2009 Less Excess Over Revenue Projected Fund Equity 06/30/2010 Percentage of Expenditures 4,913,586 (178,606) 907,376 (178,606) 728,770 14.83% expenpercentage2010 .xls :sheetl1 KMViegelahn,Business Coordinator 6/2/2009 Ropers City Area Schools Summary of Revenue & Expenditure Changes 2009-2010 School Year Increase/Decrease over 2008-2009 School Year 2009-2010 Proposed REVENUE Local Sources State Sources Federal Sources Other/Transfers ARRA Stimulus TOTAL REVENUE : 1,614,116 2,715,144 249,220 156,500 1,582,150 2,932,576 165,980 156,835 31,966 (217,432) 83,240 (335) 2008-2009 Amended Increase/ Decrease 4,734,980 2009-2010 Proposed 4,837,541 2008-2009 Amended 39,600 132,698 98,267 516,223 286,417 17,102 20,600 95,133 445,120 1,116,930 77,780 1,504,534 138,254 161,038 17,130 127,710 500 95,362 1,000 (102,561) Increase/ Decrease (7,000) (10,954) (1,682) (35,611) 23,020 (105) (500) (7,576) (72,928) 13,454 68,759 18,927 14,474 (18,720) 335 890 37,905 (500) EXPENDITURES Board of Education Executive Administration Fiscal Services Operation of Plant Transportation Library Services Health Services Technology Services Special Education Elem K-5 Instruction K-5 Office of Principal RCHS/Middle 6-12 Instruction Driver Education Guidance 6-12 Office of Principal Student Services Program Transfers/Other Food Services Transfers Title Programs Pre Employment Record Check ARRA Stimulus TOTAL EXPENDITURES : 32,600 121,744 96,585 480,612 309,437 16,997 20,100 87,557 372,192 1,130,384 146,539 1,523,461 152,728 142,318 17,465 128,600 500 133,267 500 4,913,586 4,891,398 22,188 In Summary : Expenditure Increase/Decrease for 2009-2010 : Line Item Budget Increases 177,764 Line Item Budget Decreases (155,576) Net Effect in Expenditure over 2008-2009 22 188 incdecexp2010 .xis :sheetl2 KMViegelahn, Business Coordinator 06/ 02/09 Ropers City Area Schools Board of Education Meeting : Monday, June 08, 2009 Agenda Item : 4-A RESOLUTION to Adopt the 2009-2010 School Year Budgets for the General Fund, Food Services Fund, Athletic Fund, Building & Site Fund, 2007 Bond Debt Fund and the General Appropriations Resolution : NOW therefore be it resolved that the Rogers City Area Schools Board of Education, after completion of the required Budget Hearing, hereby adopts the following Budgets for the 2009-2010 Fiscal School year beginning July 01, 2009 and ending June 30, 2010 as indicated in the General Appropriations Resolution attached . The following is a summary of the General Appropriations Resolution : GENERAL FUND : Revenues 06/30/2009 (Estimated) Fund Balance Expenditures 06/30/2010 (Projected) Fund Balance FOOD SERVICES FUND : Revenues 06/30/2009 (Estimated) Fund Balance Expenditures 06/30/2010 (Projected) Fund Balance ATHLETIC FUND Revenues 06/30/2009 (Estimated) Fund Balance Expenditures 06/30/2010 (Projected) Fund Balance 4,734,980 907,376 (4,913,586) 728,770 BUILDING & SITE FUND : Revenues 06/30/2009 (Estimated) Fund Balance Expenditures 06/30/2010 (Projected) Fund Balance 2007 BOND DEBT FUND : Revenues 06/30/2009 (Estimated) Fund Balance Expenditures 06/30/2010 (Projected) Fund Balance 253,000 3,515 (256,200) 315 197,800 Motion By Member Loiselle . 2,263 AND (191,600) Supported By Member Gapczynski . 8 463 AYES: All - Member Horn Absent . NAYS : None . 2010budgetresolution .xls :sheet? June 2, 2009 KMViegelahn, Business Coordinator Ropers City Area Schools Board of Education Meeting : Monday, June O8, 2009 Agenda Item : 4-B RESOLUTION to Establish 2009-2010 General Fund Millage Levy and 2009-2010 Building & Site Fund Millage Levy : RESOL VED that the Ropers City Area Schools Board of Education determines, in order to support the adopted 2009-2010 General Fund Budget, it will be necessary to levy 18 .0000 Mills for operating purposes on all Non-Homestead Property located in the School District . One half of said Millage will be levied on July 01, 2009 in the City of Ropers City with the remaining balance being levied on December 01, 2009 . All remaining Townships within the District will levy the 18 .0000 Mills on December 01, 2009 . BE it further resolved that the Ropers City Area Schools Board of Education establishes a levy of 1 .7047 Mills on all property within the District for the Building & Site Fund, said Millage to be levied on December 01, 2009 for the City of Ropers City and all remaining Townships . Motion By Member Gapczynski AND Supported By Member loiselle . AYES : All - Member Horn Absent. NAYS : None . 2010millageresolution,xlsaheet8 KMViegelahn,Business Coordinator 5/28/2009  2009-2010 General Appropriations Resolution GENERAL APPROPRIATIONS RESOLUTION Resolution for Adoption by the Board of Education of the Rogers City Area Schools Regular Meeting : Monday, June 08, 2009 For the 2009-2010 School Year Budgets RESOLVED, that this Resolution shall be the General Appropriations of the Rogers City Area Schools for the fiscal school year 2009-2010 : A Resolution to make appropriations ; and to provide for the disposition of all income received by the Rogers City Area Schools for the Fiscal School Year2009-2010 . BEITFURTHER RESOLVED, that the total revenues and unappropriated fund balance, estimated to be available for appropriations in the GENERAL FUND of the Rogers City Area Schools for the fiscal year 20092010 is as follows : REVENUE : Local State Federal Incoming Transfers & Other Revenues ARRA Stimulus TOTAL REVENUE Fund Balance 06/30/2009 (estimated) Adopted 6/8/2009 1,614,116 2,715,144 249,220 156,500 4,734,980 907,376 5,642,356 TOTAL AVAILABLE TO APPROPRIATE BEITFURTHER RESOLVED, that $4,913,586 of the total available to appropriate in the GENERAL FUND is hereby appropriated in the amounts and for the purposes set forth below : EXPENDITURES : Basic Programs Added Needs Pupil Services General Administration School Administration Business Services Operations & Maintenance Transportation Community Services Outgoing Transfers and Other Transactions ARRA Stimulus TOTAL EXPENDITURES Adopted 6/8/2009 3,026,037 99,813 294,847 154,844 288,857 96,585 480,612 309,437 33,454 129,100 4,913,586 Page 1 of 4  2009-2010 General Appropriations Resolution BEITFURTHER RESOLVED, that the total revenues and unappropriated fund balance to be available for appropriations in the FOOD SERVICE FUND of the Rogers City Area Schools for the fiscal year 2009-2010 is as follows : REVENUE : Local Incoming Transfers State Federal ARRA Stimulus TOTAL REVENUE Fund Balance 06/30/2009 (estimated) Adopted 6/8/2009 94,500 500 120,000 13,000 25,000 253,000 3,515 256,515 TOTAL AVAILABLE TO APPROPRIATE BEITFURTHER RESOLVED, that $256,200 of the total available to appropriate in the FOOD SERVICES FUND is hereby appropriated in the amounts and for the purposes set forth below : EXPENDITURES : Salaries & Fringes Supplies Capital Outlay Outgoing Transfers/Other ARRA Stimulus TOTAL EXPENDITURES Adopted 6/8/2009 98,000 127,200 1,000 5,000 25,000 256,200 BEITFURTHER RESOLVED, that the total revenues and unappropriated fund balance to be available for appropriations in the ATHLETIC FUND of the Rogers City Area Schools for the fiscal year 2009-2010 is as follows : REVENUE : Local Incoming Transfers TOTAL REVENUE Fund Balance 06/30/2009 (estimated) Adopted 6/8/2009 69,200 128,600 197,800 2,263 200,063 TOTAL AVAILABLE TO APPROPRIATE BEITFURTHER RESOLVED, that $191,600 of the total available to appropriate in the ATHLETIC FUND is hereby appropriated in the amounts and for the purposes set forth below : EXPENDITURES : Salaries & Fringes Purchased Services Supplies Capital Outlay Transfer to General Fund TOTAL EXPENDITURES : Adopted 6/8/2009 128,600 18,000 21,000 3,000 21,000 191,600 Page 2 of 4  2009-2010 General Appropriations Resolution BEITFURTHER RESOLVED, that the total revenues and unappropriated fund balance to be available for appropriations in the BUILDING & SITE FUND of the Rogers City Area Schools for the fiscal year 2009-2010 is as follows : REVENUE : Local Adopted 6/8/2009 339,632 TOTAL REVENUE 339,632 Fund Balance 06/30/2009 (estimated) 509,870 TOTAL AVAILABLE TO APPROPRIATE 849,502 BEITFURTHER RESOLVED, that $287,640 of the total available to appropriate in the BUILDING & SITE FUND is hereby appropriated in the amounts and for the purposes set forth below : EXPENDITURES : Adopted 6/8/2009 Capital Outlay Transfer to 2007 Bond Debt TOTAL EXPENDITURES : 100,000 187,640 287,640 BEITFURTHER RESOLVED, that the total revenues and unappropriated fund balance to be available for appropriations in the 2007BOND DEBT FUND of the Rogers City Area Schools for the fiscal year 2009-2010 is as follows : REVENUE : Adopted 6/8/2009 Transfer from Building & Site Fund Local Revenue TOTAL REVENUE Fund Balance 06/30/2009 (estimated) 187,640 100 187,740 340 TOTAL AVAILABLE TO APPROPRIATE : 188,080 BEITFURTHER RESOLVED, that $187,640 of the total available to appropriate in the 2007BOND DEBT FUND is hereby appropriated in the amounts and for the purposes set forth below : EXPENDITURES : Adopted 6/8/2009 Bond & Interest Payments TOTAL EXPENDITURES : 187,640 181,640 Page 3 of 4 2009-2010 General Appropriations Resolution BEITFURTHER RESOLVED, that the Rogers City Area Schools Board of Education determines, in order to support the adopted 2009-2010 General Fund Budget, it will be necessary to levy 18 .0000 Mills for the operating purposes on all Non-Homestead Property located in the school district . One half of said Millage will be levied on July 01, 2009 in the City of Rogers City with the remaining balance being levied on December 01, 2009 . All remaining townships within the District will levy the 18 .0000 Mills on December 01, 2009 . BEITFURTHER RESOLVED, that the Rogers City Areas Schools Board of Education establishes a levy of 1 .7047 Mills on all property within the District for the Building & Site Fund, said Millage to be levied on December 01, 2009 for the City of Rogers City and all remaining Townships . BEITFURTHER RESOLVED, that no Board of Education member or employee of the school district shall expend any funds or obligate the expenditure of any funds except pursuant to appropriations made by the Board of Education and in keeping with the budgetary policy statement hitherto adopted by the Board . Changes in the amount appropriated by the Board shall require further approval by the Board . BEITFURTHER RESOLVED, that the Superintendent is hereby charged with general supervision of the execution of the Budget adopted by the Board and shall hold the appropriate departments responsible for performance of their responsibilities within the amount appropriated by the Board of Education and in keeping with the budgetary policy statement hitherto adopted by the Board . THIS APPROPRIATION RESOLUTION IS TO TAKE EFFECT ON JUNE 08, 2009 . Motion By Member Loiselle and Supported by Member Gapczynski . AYES : All - Member Horn Absent . NAYS : None . 2010budgetresolution .xlsaheet6 June 2, 2009 KMviegelahn, Business coordinator Page 4 of 4 Rogers City Area Schools Board of Education Budget Hearing Monday - June 08, 2009 Rogers City High School Library Fiscal School Year 2009-2010 PROPOSED BUDGET Athletic Fund Food Services Fund 2007 Bond Debt Fund Building & Site Fund Prepared By : Donald C . Schaedig, Interim Superintendent Kathleen M . Viegelahn, Business Coordinator June 02, 2009 Ropers City Area Schools Athletic Fund - Proposed Budget for 2009-2010 as of June 08, 2009 Board of Education Meeting : Monday June 08, 2009 REVENUE BUDGET Proposed Budget 2009-2010 200 43,000 3,000 13,000 10,000 Interest Income Gates Receipts/Entry Fees Pay to Participate/All Sport Fund Raiser? Entry Fees/Season Tickets Gifts &Grants Pop & Fund Raising Activities Transfer from General Fund TOTAL REVENUE : 128,600 197,800 EXPENDITURE BUDGET Proposed Budget 2009-2010 8,000 (6,700) Bus Driver Wages/Fringes/Transportation Less 2 Coaching Positions (Possible?) Coaching Wages/Fringes AD/Wages/Fringes/Game Manager Officials Athletic Expenses Transfer to General Fund Capital Outlay TOTAL EXPENDITURES : Excess Revenue/Expenditures Projected Fund Balance 06/30/2009 Projected Fund Balance 06/30/2010 athleticbudget2010,xissheet2 06/02/2009kmv 92,300 35,000 18,000 21,000 21,000 3,000 191,600 6,200 2,263 8,463  Ropers City Area Schools Food Services Fund - Proposed Budget for 2009-2010 as of June 08, 2009 Board of Education Meeting : Monday June 08, 2009 REVENUE BUDGET Proposed Budget 2009-2010 120,000 65,000 5,000 9,000 7,000 500 13,000 8,000 500 25,000 253,000 Proposed Budget 2009-2010 55,500 5,000 27,000 4,000 98,000 14,000 13,000 9,000 700 5,000 25,000 256,200 (3,200) 3,515 315 State of Michigan Student Lunches High School Vending Machine Adult Sales Ala-Carte Sales Interest Income USDA Commodities Head Start Meals Misc/Transfers Foster Grandparent Meals ARRA Stimulus Monies*** TOTAL REVENUE : EXPENDITURE BUDGET Food Costs Ala-Carte Purchases Milk Purchases HS Vending/Milk Labor & Fringe Benefits USDA Delivery Charges USDA Commodities Supplies/Equipment/Other Sales Taxes on Adult Meals Transfer to General Fund ARRA Stimulus Monies*** TOTAL EXPENDITURES : Excess Revenue/Expenditures Projected Fund Balance 06/30/2009 Projected Fund Balance 06/30/2010 foodbudget2010 .xlssheetl 6/2/2009kmv  Ropers City Area Schools 2007 Bond Debt Fund - Proposed Budget for 2009-2010 as of June 08, 2009 Board of Education Meeting : Monday, June 08, 2009 REVENUE BUDGET Proposed Budget 2009-2010 Interest Income Transfer from Building & Site Func TOTAL REVENUE : EXPENDITURE BUDGET 100 187,640 187,740 Proposed Budget 2009-2010 2007 Bond Redemption Interest Payment TOTAL EXPENDITURES : Excess Revenue/Expenditures Projected Fund Balance 06/30/2009 Projected Fund Balance 06/30/2010 2007bondbudget2010 .xlssheet4 06/02/2009kmv 160,000 27,640 187,640 100 340 440 Rogers City Area Schools Building & Site Fund - Proposed Budget for 2009-2010 as of June 08, 2009 Board of Education Meeting : Monday, June 08, 2009 REVENUE BUDGET Proposed Budget 2009-2010 333,632 5,000 1,000 Property Tax (1 .7047 Mills) Interest Income Miscellaneous Income TOTAL REVENUE : 339,632 EXPENDITURE BUDGET Proposed Budget 2009-2010 20,000 5,000 50,000 15,000 10,000 Grounds Improvements Professional Services High School Improvements Elementary School Improvements Grambau Center Improvements Transfer to 2007 Bond Debt Fund TOTAL EXPENDITURES : Excess Revenue! Expenditures Projected Fund Balance 06/30/2009 Projected Fund Balance 06/30/2010 Breakdown of Projected Fund Balance 06/30/2010 Total Estimated Reserved - 2007 Bond Interest Payment (ii/oi/zoio) Projected Unreserved Fund Balance 06/30/2010 187,640 287,640 51,992 509,870 561,862 561,862 (10,700) 551,162 Other Notes : Due on 05/01/2011 is $180,700 Bond/Interest payment - if for some reason tax collections received during the 2009-2010 School Year is down prior to May 2011- a portion of this $551,162 in the B & S Fund will have to be used to offset this required payment obligation and for any emergency building repairs . b&sbudget2010 .xlssheet3 06/02/2009kmv