General and Special Program Appropriations Resolution
For Adoption by the Board of Education
Berrien Springs Public Schools
December 18, 2008
Resolved, that this resolution shall be the general, special, debt retirement and capital project fund appropriations of Berrien Springs Public Schools for the 2008-2009 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 2008-2009 which includes 17.7692 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 $ 1,763,139
3xx State $12,441,730
4xx Federal $ 1,274,448
5xx-6xx Other Financing Sources $ 1,350,289
Total Revenue $16,829,606
Fund Balance, July 1, 2008 $ 2,523,181
Less Appropriated Fund Balance (Inventory) ( $ 30,710)
Total Available to Appropriate $19,322,077
Be it further resolved, that $19,322,077 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 $ 5,874,217
12x-Added Needs $ 3,237,080
13x-Adult Education $ 46,270
2xx – Support Services
21x- Pupil Support $ 1,149,696
22x- Instructional Staff Support $ 475,211
23x- General Administration $ 470,601
24x- School Administration $ 1,386,190
25x- Business Services $ 331,766
26x- Operations and Maintenance $ 1,951,249
27x- Transportation $ 969,267
28x-29x Other Central Support $ 399,574
3xx-Community Services $ 115,407
4xx-6xx Other Financing Uses $ 576,707
Total Appropriated $16,983,235
Fund Balance, July 1, 2008 $ 2,523,181
Projected Revenue to Expense 2008-2009 $ (153,629)
Projected Fund Balance, June 30, 2009 $ 2,369,553
Special Program Appropriations
ATHLETIC FUND
Revenue:
1xx Local $ 49,050
6xx Transfer/Fund Modification $247,251
Total Revenue $296,301
Fund Balance, July 1, 2008 $ 2,767
Total Available to Appropriate $299,068
Be it further resolved, that $299,068 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 $296,301
Total Appropriated $296,301
Fund Balance, July 1, 2008 $ 2,767
Projected Revenue to Expense 2008-2009 $ 0
Projected Fund Balance, June 30, 2009 $ 2,767
FOOD SERVICE FUND
Revenue:
1xx Local $206,995
3xx State $ 27,872
4xx Federal $456,524
Total Revenue $704,366
Fund Balance, July 1, 2008 $ 44,384
Total Available to Appropriate $748,750
Be it further resolved, that $748,750 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 $715,681
Total Appropriated $715,681
Fund Balance, July 1, 2008 $ 44,384
Projected Revenue to Expense 2007-2008 $ (11,315)
Projected Fund Balance, June 30, 2008 $ 33,069
DAY CARE FUND
Revenue:
1xx Local $ 50,191
Total Revenue $ 50,191
Fund Balance, July 1, 2008 $ 22,456
Total Available to Appropriate $ 72,647
Be it further resolved, that $72,647 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, 2008 $ 22,456
Projected Revenue to Expense 2008-2009 $ 0
Projected Fund Balance, June 30, 2009 $ 22,456
DEBT RETIREMENT
Revenue:
1xx Local $ 661,650
6xx Transfers In $ 170,000
Total Revenue $ 831,650
Fund Balance, July 1, 2008 $ 228,315
Total Available to Appropriate $1,059,965
Be it further resolved, that $1,059,965 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 $ 787,639
Total Appropriated $ 781,106
Fund Balance, July 1, 2008 $ 228,315
Projected Revenue to Expense 2008-2009 $ 44,011
Projected Fund Balance, June 30, 2009 $ 272,326
CAPITAL PROJECTS FUNDS (SINKING FUND)
Revenue:
1xx Local $ 1,500
5xx Transfers In $ 340.774
Total Revenue $ 342,274
Fund Balance, July 1, 2008 $ 0
Total Available to Appropriate $ 342,274
Be it further resolved, that $342,274 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 $ 241,185
Total Appropriated $ 241,185
Fund Balance, July 1, 2007 $ 0
Projected Revenue to Expense 2007-2008 $ 101,089
Projected Fund Balance, June 30, 2008 $ 101,089
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.