General and Special Program Appropriations Resolution

For Adoption by the Board of Education

Berrien Springs Public Schools

December 20, 2007

 

Resolved, that this resolution shall be the general, special, debt retirement and capital project fund appropriations of Berrien Springs Public Schools for the  2007-2008 fiscal year; a resolution to make appropriations; to provide for the expenditure of the appropriations; and to provide for the disposition of all revenue received by the Berrien Springs Public Schools.

 

Be it further resolved, that the total revenues and unappropriated fund balance estimated to be available for appropriation in the general fund of the school district for fiscal year 2007-2008  which includes 18 mills of ad valorem taxes to be levied on non-homestead and non-qualified agricultural property to be used for operating purposes is as follows:

 

Revenue:

      1xx Local                                                        $  1,747,542

      3xx State                                                         $11,829,634

      4xx  Federal                                                    $  1,197,040

      5xx-6xx Other Financing Sources                  $  1,454,045

Total Revenue                                                       $16,228,261

Fund Balance, July 1, 2007                                  $  1,643,296

Less Appropriated Fund Balance (Inventory)      (    $ 61,273)

Total Available to Appropriate                          $17,810,284

 

Be it further resolved, that $17,810,284 of the total available to appropriate in the general fund is hereby appropriated in the amounts and for the purposes set forth below:

 

Expenditures:

1xx – Instruction                                                  

      11x- Basic Programs                                       $  5,450,485

      12x-Added Needs                                                      $  3,253,995

      13x-Adult Education                                      $       43,404

2xx – Support Services

      21x- Pupil Support                                          $  1,147,599

      22x- Instructional Staff Support                     $     421,046

      23x- General Administration                          $     446,400

      24x- School Administration                            $  1,227,350

      25x- Business Services                                    $     307,661

      26x- Operations and Maintenance                  $  1,766,490

      27x- Transportation                                         $     894,737

      28x-29x Other Central Support                      $     340,581

3xx-Community Services                                      $       18,897

4xx-6xx Other Financing Uses                             $     708,531

Total Appropriated                                             $16,027,176

 

Fund Balance, July 1, 2007                                $   1,643,296

Projected Revenue to Expense 2007-2008        $      201,085

Projected Fund Balance, June 30, 2008            $   1,844,381

 


 

Special Program Appropriations

 

ATHLETIC FUND

 

Revenue:

      1xx Local                                                        $  51,400

      6xx Transfer/Fund Modification                    $244,309        

Total Revenue                                                       $295,709

Fund Balance, July 1, 2007                                  $       229

Total Available to Appropriate                          $295,938

 

Be it further resolved, that $295,938 of the total available to appropriate in the Athletic fund is hereby appropriated in the amounts and for the purposes set forth below:

 

Expenditures:

2xx – Support Services                            

      29x- Other Central Support                            $295,709

     

Total Appropriated                                             $295,709

 

Fund Balance, July 1, 2007                                $       229

Projected Revenue to Expense 2007-2008        $           0

Projected Fund Balance, June 30, 2008            $       229

 

 

FOOD SERVICE FUND

 

Revenue:

      1xx Local                                                        $206,995

      3xx State                                                         $  27,872

      4xx Federal                                                     $431,524        

Total Revenue                                                       $666,391

Fund Balance, July 1, 2007                                  $  51,172

Total Available to Appropriate                          $717,563

 

Be it further resolved, that $717,563 of the total available to appropriate in the Food Service fund is hereby appropriated in the amounts and for the purposes set forth below:

 

Expenditures:

2xx – Support Services                            

      29x- Other Central Support                            $674,681

     

Total Appropriated                                             $674,681

 

Fund Balance, July 1, 2007                                $  51,172

Projected Revenue to Expense 2007-2008        $ ( 8,290)

Projected Fund Balance, June 30, 2008            $  42,882

 


 

 

DAY CARE FUND

 

Revenue:

      1xx Local                                                        $  50,191

 

Total Revenue                                                       $  50,191

Fund Balance, July 1, 2007                                  $    9,194

Total Available to Appropriate                          $  59,385

 

Be it further resolved, that $59,385 of the total available to appropriate in the Day Care fund is hereby appropriated in the amounts and for the purposes set forth below:

 

Expenditures:

      3xx – Community Services                             $  50,191        

     

Total Appropriated                                             $  50,191

 

Fund Balance, July 1, 2007                                $    9,194

Projected Revenue to Expense 2007-2008        $          0

Projected Fund Balance, June 30, 2008            $   9,194

 

 

DEBT RETIREMENT

 

Revenue:

      1xx Local                                                        $   673,009  

      6xx Transfers In                                              $   318,597

Total Revenue                                                       $   991,606

Fund Balance, July 1, 2007                                  $   177,522

Total Available to Appropriate                          $1,169,128

 

Be it further resolved, that $1,169,128 of the total available to appropriate in the Debt Retirement fund is hereby appropriated in the amounts and for the purposes set forth below:

 

Expenditures:

      5xx – Long Term Debt                                   $  943,938      

     

Total Appropriated                                             $  943,938

 

Fund Balance, July 1, 2007                                $   177,522

Projected Revenue to Expense 2007-2008        $     47,668

Projected Fund Balance, June 30, 2008            $   225,190

 

 

 

 

 

 

 

 

 

CAPITAL PROJECTS FUNDS (BUILDING & SITE)

 

Revenue:

      1xx Local                                                        $          700

      5xx Transfers In                                              $              0     

Total Revenue                                                       $          700

Fund Balance, July 1, 2006                                  $     62,819

Total Available to Appropriate                          $     63,519

 

Be it further resolved, that $63,519 of the total available to appropriate in the Capital Project  fund is hereby appropriated in the amounts and for the purposes set forth below:

 

Expenditures:

      4xx – Site Improvement                                 $      63,519    

     

Total Appropriated                                             $      63,519

 

Fund Balance, July 1, 2007                                $       62,819

Projected Revenue to Expense 2007-2008        $     ( 62,819)

Projected Fund Balance, June 30, 2008            $           0

 

 

Further 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 approval of the board.

 

Be it further resolved that for the purposes of meeting emergency needs of the school district, transfers of appropriations may be made upon the written authorization of the Superintendent for Policy #3310 but no other transfers of appropriations shall be made without prior approval of the board of education.  When the Superintendent makes a transfer of appropriations as permitted by this resolution, such transfer shall be presented to the board of education at its next regularly scheduled meeting in the form of an appropriation amendment, which amendment shall be adopted by the board of education at such meeting.

 

This resolution shall take immediate effect.