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Reeths-Puffer Schools
991 W. Giles Rd.
Muskegon, MI
Muskegon County, MI, USA
www.reeths-puffer.org
2015-16 Budget Amendment #1
General Fund
Monday, December 14, 2015
(Discussion and Adoption)
R-P ESB BOARD ROOM
Reeths-Puffer Schools
Budget Amendment #1 - General Fund
2015-16 Fiscal Year
Table of Contents
A. Introductory Section
1. Board of Education and Administration
2. Executive Summary including budget assumptions
B. Financial Section
1. Budget Resolution for 2015-16 Budget Amendment #1: General Fund
2. Supporting financial information – 2015-16 General Fund Budget Amendment #1
3. Historical and graphical supporting information
C. Informational Section
1. 2016-17 General Fund Budget Projection
2. Glossary of Terms
INTRODUCTORY SECTION:
Board of Education
Kim Kelly
President
Mike Weessies
Vice President
Mary Schaab
Treasurer
Robert DeMuro
Secretary
Doug Brown
Trustee
Kathy Zahl
Trustee
Susan Blackburn
Trustee
Administration
Steve Edwards
Superintendent
Jason Helsen
Director of Finance
Executive Summary:
This budget update, presented as the first recommended budget amendment for 2015-16, will be covered in the
board meeting on December 14, 2015. We will ask you to approve the resolution at this meeting as well. The
budget has been prepared in accordance with all applicable State of Michigan requirements, considering all currently
known factors.
Financial Section
2015-16 General Fund Budget Amendment #1:
This comparative worksheet and budget resolution provide the first recommended budget update for the 2015-16
fiscal year. This budget is based upon certain assumptions and updated factors since the initial budget was adopted
on June 15, 2015. These updated factors for the 2015-16 budget are:
Our projected fall K-12 pupil count is approximately 3,745 fte, or a decrease of about 65 students. This is a
negative impact of approximately $488,000 in reduced state funding, compared to our initial 2015-16 budget
estimates. In addition, we are expecting an additional 34 students at Duck Creek, overseen by White Lake
Area Community Education (WLACE), a decrease from the 2014-15 year. Reeths-Puffer will continue to
keep our students in this program on our rolls, and we will pay WLACE to run the program for these
students. The vast majority of the $536,000 total decline in projected revenue is due to our student count.
State aid revenue, other than the change in pupil count, is projected to be in line with initial estimates.
MPSERS stabilization funding through section 147C is coming in from the State of Michigan very close to
initial estimates. The total allocation of approximately $2,130,000 is about 11.4% of payroll for the 2015-
16 year and brings the total MPSERS pension rate to over 37% of payroll. 31A At-Risk funding has
increased above initial estimates, and the District is still working on the most effective and efficient way to
use those funds, so that line item has not been updated since the initial budget was adopted in June, 2015.
Increased grant revenue in our Title 1-A and Title 2-A federal grants. These increases are due to a number
of factors, including carryover funds from the 2014-15 grant cycle that were not spent in the prior year. In
particular, the Title 1-A carryover amount is larger than past years. Corresponding adjustments have been
made in our expenditure budgets to account for the additional resources, and no impact on the budgeted
bottom line is expected as a result. Federal grants for Title programs represent approximately $950,000 in
total, and IDEA federal grants total over $1.4 million in the 2015-16 budget.
Revenue allocations among the Local, Inter-district, and State Sources headings have changed slightly.
Property tax revenue has been updated based upon the most recent taxable values, and increased revenue
from the 18-mill levy means that a smaller portion of the state aid formula will be fulfilled by the State of
Michigan. Inter-district revenue has decreased to account for the disbanding of the MAISD special
education transportation consortium. The District will now receive transportation funding directly from the
State of Michigan, and this revenue has been added to State Sources. The consortium traditionally
generated excess revenue, but with increasing special education costs and lower taxable values across the
county, there was no longer a surplus being generated, and the decision was made to disband for 2015-16.
The costs for the alternative education program have been moved from the heading of “Adult Education” to
High School Instruction under the “Basic Instruction” heading. This is due to a clarification by the State of
Michigan for the proper accounting of such programs. The projected cost for this program in 2015-16 is
$252,000, which is a decrease from 2014-15 due to lower student enrollment.
A full review of staffing levels and employee benefits costs has resulted in several adjustments but no
significant changes in total costs.
Factoring in all the above assumptions leaves us with approximately $36.42 million in revenue and $37.06 million in
expenditures for a projected spending deficit of $640,000. Our projected beginning fund balance for 2015-16 is
approximately $2.9 million, or 8.1% of annual expenditures, and this amended budget will take us to approximately
$2.26 million, or 6.1% of annual expenditures, at the conclusion of the 2015-16 year.
Supporting financial information:
1. Comparative budget worksheet showing line items as a percent of total revenues or expenditures. This gives us
a manner of gauging where our resources are directed and how our budget decisions affect the allocation of
those resources as pieces of the total pie.
2. A breakdown of our general fund budget into detailed functional and object categories. This shows the
breakdown of salaries and wages, benefits, purchased services, supplies, capital outlay, and other expenditures
in each function required in our reporting to the State of Michigan.
3. Updated graphs of R-PS K-12 enrollment, MPSERS pension rates, and State of MI per-pupil funding, MAISD
fund balance levels. These graphs have been included in past budget packets and are updated for expected
2014-15 and 2015-16 values.
Informational Section
1. Comparative budget worksheet showing a summary projection for the 2016-17 fiscal year. This is a
requirement by the State of Michigan in order to receive best practices funding. This projection is based upon
certain assumptions for major factors such as per-pupil funding, enrollment, staffing and benefit costs, and
pension rates.
2. A glossary which defines the budget categories. This can be a useful reference if you have questions about what
expenditures are included in certain areas.
Steve Edwards Jason Helsen
Superintendent of Schools Director of Finance
FINANCIAL SECTION:
Reeths-Puffer Schools
General Appropriations Act - General Fund
2015-16 Budget Amendment #1
RESOLVED, that this resolution shall be the General Fund appropriation of the Reeths-Puffer Schools for the fiscal year ending
June 30, 2016, a resolution to make appropriations, to provide for the expenditure of the appropriations, and to provide for the
disposition of all income received by the Reeths-Puffer Schools.
BE IT FURTHER RESOLVED, that the total revenue and unappropriated fund balance estimated to be available for
appropriations in the General Fund of the Reeths-Puffer Schools for the fiscal year ending June 30, 2016 is:
BE IT FURTHER RESOLVED, that the funds available to appropriate in the General Fund are hereby appropriated in the
amounts and for the purposes set forth below:
Revenue:
Local Revenue
Local Sources 3,055,600$
Received from Other Districts 1,733,000
State Sources 29,107,085
Federal Sources 2,422,490
Incoming Transfers & Other Transactions 106,000
Total Revenue 36,424,175$
Fund Balance available, July 1 2,900,490$
Total Available Funds 39,324,665$
Expenditures:
Instruction
Basic Program 18,405,386$
Added Needs 5,058,099
Adult Education -
Support Services
Pupil 3,009,946
Instructional Staff 1,447,202
General Adminstration 714,346
School Administration 2,343,992
Business Services 530,277
Operations & Maintenance 2,555,823
Pupil Transportation 1,530,437
Central 568,262
Athletics 766,007
Community Services 36,403
Outgoing Transfers & Other 98,186
Total Appropriated 37,064,366$
2013-14 2014-15 2015-16 2015-16
Audited Final Audited Final Initial Amendment #1
June 15, 2015 Dec. 14, 2015
Revenue:
Local Sources
Local Revenue 3,252,909$ 3,029,530$ 2,986,100$ 3,055,600$
Received from other Districts 1,868,929 2,019,160 1,953,000 1,733,000
State Sources 27,332,455 28,532,406 29,554,000 29,107,085
Federal Sources 2,133,930 2,342,633 2,361,866 2,422,490
Incoming Transfers & Other Sources 81,061 84,706 106,000 106,000
Total Revenues 34,669,284$ 36,008,435$ 36,960,966$ 36,424,175$
Expenditures:
Instruction
Basic Instruction 17,250,630$ 17,670,888$ 18,218,518$ 18,405,386$
Added Needs Instruction 4,853,886 4,752,779 5,050,316 5,058,099
Adult Education 316,947 324,177 322,000 -
Support Services
Pupil Support 2,712,694 2,875,732 2,993,940 3,009,946
Instructional Staff Support 1,154,768 1,226,134 1,429,521 1,447,202
General Administration 425,923 688,873 720,752 714,346
School Administration 2,271,646 2,371,587 2,343,992 2,343,992
Business Services 476,034 495,099 524,677 530,277
Operations & Maintenance 2,617,284 2,626,944 2,555,823 2,555,823
Pupil Transportation 1,394,042 1,400,916 1,528,837 1,530,437
Central Support (Tech, HR) 662,963 535,799 557,959 568,262
Athletics 737,768 771,793 766,007 766,007
Community Services 34,757 35,963 32,533 36,403
Interfund & Other Financing Uses 73,186 104,891 98,186 98,186
Total Expenditures 34,982,528$ 35,881,575$ 37,143,061$ 37,064,366$
Projected surplus (deficit) (313,244)$ 126,860$ (182,095)$ (640,191)$
Fund Balance, July 1 3,086,874$ 2,773,630$ 2,493,378$ 2,900,490$
Fund Balance, June 30 2,773,630$ 2,900,490$ 2,311,283$ 2,260,299$
Percentage of Annual Expenditures 7.9% 8.1% 6.2% 6.1%
2015-16 Budget Amendment #1
Statement of Revenues, Expenditures, and Other Changes in Fund Balance
Reeths-Puffer Schools
BE IT 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 adopted by the Board; and
BE IT FURTHER RESOLVED, that the Superintendent and Director of Finance are charged with the general
supervision of the execution of the budget adopted by the Board.
This appropriation resolution is effective December 14, 2015.
Supporting financial information:
Amount
Percent of
Total Amount
Percent of
Total Amount
Percent of
Total Amount
Percent of
Total
Revenue:
Local Sources
Local Revenue 3,252,909$ 9.4% 3,029,530$ 8.4% 2,986,100$ 8.1% 3,055,600$ 8.4%
Received from other Districts 1,868,929 5.4% 2,019,160 5.6% 1,953,000 5.3% 1,733,000 4.8%
State Sources 27,332,455 78.8% 28,532,406 79.2% 29,554,000 80.0% 29,107,085 79.9%
Federal Sources 2,133,930 6.2% 2,342,633 6.5% 2,361,866 6.4% 2,422,490 6.7%
Incoming Transfers & Other Sources 81,061 0.2% 84,706 0.2% 106,000 0.3% 106,000 0.3%
Total Revenues 34,669,284$ 100.0% 36,008,435$ 100.0% 36,960,966$ 100.0% 36,424,175$ 100.0%
Expenditures:
Instruction
Basic Instruction 17,250,630$ 49.3% 17,670,888$ 49.2% 18,218,518$ 49.0% 18,405,386$ 49.7%
Added Needs Instruction 4,853,886 13.9% 4,752,779 13.2% 5,050,316 13.6% 5,058,099 13.6%
Adult Education 316,947 0.9% 324,177 0.9% 322,000 0.9% - 0.0%
Support Services
Pupil Support 2,712,694 7.8% 2,875,732 8.0% 2,993,940 8.1% 3,009,946 8.1%
Instructional Staff Support 1,154,768 3.3% 1,226,134 3.4% 1,429,521 3.8% 1,447,202 3.9%
General Administration 425,923 1.2% 688,873 1.9% 720,752 1.9% 714,346 1.9%
School Administration 2,271,646 6.5% 2,371,587 6.6% 2,343,992 6.3% 2,343,992 6.3%
Business Services 476,034 1.4% 495,099 1.4% 524,677 1.4% 530,277 1.4%
Operations & Maintenance 2,617,284 7.5% 2,626,944 7.3% 2,555,823 6.9% 2,555,823 6.9%
Pupil Transportation 1,394,042 4.0% 1,400,916 3.9% 1,528,837 4.1% 1,530,437 4.1%
Central Support (Tech, HR) 662,963 1.9% 535,799 1.5% 557,959 1.5% 568,262 1.5%
Athletics 737,768 2.1% 771,793 2.2% 766,007 2.1% 766,007 2.1%
Community Services 34,757 0.1% 35,963 0.1% 32,533 0.1% 36,403 0.1%
Interfund & Other Financing Uses 73,186 0.2% 104,891 0.3% 98,186 0.3% 98,186 0.3%
Total Expenditures 34,982,528$ 100.0% 35,881,575$ 100.0% 37,143,061$ 100.0% 37,064,366$ 100.0%
Projected surplus (deficit) (313,244)$ -0.9% 126,860$ 0.4% (182,095)$ -0.5% (640,191)$ -1.7%
Fund Balance, July 1 3,086,874$ 8.8% 2,773,630$ 7.6% 2,493,378$ 6.6% 2,900,490$ 7.7%
Fund Balance, June 30 2,773,630$ 7.9% 2,900,490$ 8.1% 2,311,283$ 6.2% 2,260,299$ 6.1%
Expenditures by Object Category: AmountPercent of
TotalAmount
Percent of
TotalAmount
Percent of
TotalAmount
Percent of
Total
Salaries and wages 18,084,933$ 51.70% 18,296,722$ 50.99% 18,234,606$ 49.09% 18,209,312$ 49.13%
Benefits 10,802,589 30.88% 11,436,133 31.87% 12,641,738 34.04% 12,562,976 33.90%
Purchased Services 3,343,128 9.56% 3,436,082 9.58% 3,685,317 9.92% 3,788,859 10.22%
Supplies 1,344,107 3.84% 1,298,784 3.62% 1,372,543 3.70% 1,364,662 3.68%
Capital Outlay 24,196 0.07% 89,227 0.25% 71,260 0.19% 71,260 0.19%
Other 1,383,576 3.96% 1,324,628 3.69% 1,137,596 3.06% 1,067,296 2.88%
Total Expenditures 34,982,528$ 100.0% 35,881,575$ 100.0% 37,143,061$ 100.0% 37,064,366$ 100.0%
Reeths-Puffer Schools
2015-16
Amendment #1
Dec. 14, 2015
2015-16 Budget Amendment #1
Statement of Revenues, Expenditures, and Other Changes in Fund Balance
2014-15
Audited Final
June 15, 2015
2015-16
InitialAudited Final
2013-14
Reeths-Puffer Schools
Statement of Revenues, Expenditures, and Fund Balance
2015-16 Budget Amendment #1
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Revenue:
Local Sources
Local Revenue
Property taxes
Investment earnings
Athletics
Charges for services
Other
Total Local Sources
Received from other Districts
Act 18 and Inter-District
Medicaid
Other
Total Received from Other Districts
State Sources
Foundation Allowance
Grants
Other
Total State Revenue
Federal Sources
Title grants
IDEA grants
Other
Total Federal Revenue
Incoming Transfers & Other Sources
Prior period adjustments
Food Service Indirect
Other
Total Incoming Transfers & Other Sources
Total Revenues
Expenditures:
Instruction
Basic Instruction
Elementary (111)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Elementary
$ 2,952,523
$ 2,720,626
$ 2,704,500
$ 2,774,000
6,897 5,286 10,000 10,000
132,885 147,264 133,200 133,200
82,873 77,707 80,000 80,000
77,732 78,646 58,400 58,400
$ 3,252,909 $ 3,029,530 $ 2,986,100 $ 3,055,600
$ 1,293,477
$ 1,337,738
$ 1,451,000
$ 1,451,000
317,999 315,003 275,000 275,000
257,453 366,419 227,000 7,000
$ 1,868,929 $ 2,019,160 $ 1,953,000 $ 1,733,000
$ 23,738,556
$ 24,174,939
$ 24,744,000
$ 24,124,085
3,582,544 4,345,080 4,798,000 4,971,000
11,356 12,387 12,000 12,000
$ 27,332,455 $ 28,532,406 $ 29,554,000 $ 29,107,085
$ 665,323
$ 788,993
$ 888,600
$ 952,835
1,435,908 1,522,220 1,443,655 1,440,044
32,699 31,421 29,611 29,611
$ 2,133,930 $ 2,342,633 $ 2,361,866 $ 2,422,490
$ 838 $ - $ 1,000 $ 1,000
74,000 73,500 80,000 80,000
6,223 11,206 25,000 25,000
$ 81,061 $ 84,706 $ 106,000 $ 106,000
$ 34,669,284 $ 36,008,435 $ 36,960,966 $ 36,424,175
$ 5,642,280
$ 5,676,588
$ 5,402,801
$ 5,380,776
3,522,309 3,625,530 3,971,546 3,855,521
185,217 194,152 211,215 211,215
95,549 80,285 108,341 108,341
7,875 - 6,300 6,300
2,646 2,102 2,566 2,566
$ 9,455,876 $ 9,578,655 $ 9,702,769 $ 9,564,719
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Middle School (112)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Middle School
High School (113)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total High School
Summer School (119)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Summer School
Total Basic Instruction
Added Needs Instruction
Special Education (122)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Special Education
Compensatory Education (125)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Compensatory Education
Total Added Needs Instruction
Secondary Adult Education (132)
$ 1,490,757
$ 1,532,165
$ 1,522,044
$ 1,571,343
926,095 982,636 1,068,968 1,086,798
46,576 50,654 56,089 56,089
31,829 29,062 36,471 36,471
1,575 500 1,575 1,575
- 336 - -
$ 2,496,831 $ 2,595,353 $ 2,685,147 $ 2,752,276
$ 3,111,096
$ 3,150,820
$ 3,236,511
$ 3,256,299
1,892,121 2,042,122 2,262,179 2,238,179
226,269 241,958 249,579 259,579
39,053 52,623 63,615 63,615
2,601 500 10,385 10,385
25,500 6,123 6,883 258,883
$ 5,296,640 $ 5,494,147 $ 5,829,153 $ 6,086,941
$ 936
$ 1,995
$ 1,000
$ 1,000
348 738 449 449
- - - -
- - - -
- - - -
- - - -
$ 1,284 $ 2,733 $ 1,449 $ 1,449
$ 17,250,630 $ 17,670,888 $ 18,218,518 $ 18,405,386
$ 2,016,316
$ 2,018,214
$ 2,074,557
$ 2,069,976
1,133,156 1,190,353 1,349,941 1,361,834
130,302 114,114 135,218 130,218
39,451 44,029 48,638 57,137
- 3,586 - -
515,221 513,024 480,000 480,000
$ 3,834,445 $ 3,883,320 $ 4,088,354 $ 4,099,165
$ 615,473
$ 493,573
$ 572,287
$ 516,188
361,417 295,464 344,097 388,996
7,329 14,479 12,052 38,966
35,221 65,943 33,525 14,784
- - - -
- - - -
$ 1,019,441 $ 869,460 $ 961,961 $ 958,934
$ 4,853,886 $ 4,752,779 $ 5,050,316 $ 5,058,099
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Adult Education
Support Services
Pupil Support
Truancy/Attendance (211)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Truancy/Attendance
Guidance Services (212)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Guidance Services
Health Services (213)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Health Services
Psychological Services (214)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Psychological Services
Speech Services (215)
Salaries and wages
Benefits
Purchased Services
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - - -
316,947 324,177 322,000 -
$ 316,947 $ 324,177 $ 322,000 $ -
$ 85,807
$ 51,486
$ 55,500
$ 55,500
52,581 38,967 43,590 43,590
- - - -
- - - -
- - - -
- - - -
$ 138,388 $ 90,453 $ 99,090 $ 99,090
$ 387,571
$ 390,552
$ 377,667
$ 394,182
208,540 219,880 238,940 238,940
- - - -
53 565 312 312
- - - -
- - - -
$ 596,165 $ 610,997 $ 616,919 $ 633,434
$ 216,375
$ 221,966
$ 217,746
$ 217,746
137,052 139,643 150,481 151,011
11,093 12,448 14,000 14,000
- - - -
- - - -
- - - -
$ 364,520 $ 374,057 $ 382,227 $ 382,757
$ 140,729
$ 148,101
$ 149,892
$ 149,892
74,980 91,891 103,940 103,940
1,485 242 12,750 11,710
- - - -
- - - -
- - - -
$ 217,194 $ 240,233 $ 266,582 $ 265,542
$ 378,419
$ 444,577
$ 453,553
$ 453,553
204,715 263,351 294,330 294,330
3,031 2,176 1,256 1,256
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Supplies
Capital Outlay
Other
Total Speech Services
Social Work Services (216)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Social Work Services
Teacher Consultant (218)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Teacher Consultant
Other Pupil Support (219)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Other Pupil Support
Total Pupil Support
Instructional Staff Support
Improvement of Instruction (221)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Improvement of Instruction
Media Services (222)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
- 1,485 1,425 1,425
- - - -
- - - -
$ 586,165 $ 711,588 $ 750,564 $ 750,564
$ 311,679
$ 315,610
$ 326,923
$ 326,923
188,321 193,027 220,461 220,461
472 - 1,677 1,677
- 381 1,140 1,140
- - - -
- - - -
$ 500,472 $ 509,018 $ 550,201 $ 550,201
$ 78,224
$ 76,626
$ 74,759
$ 74,759
47,211 46,875 52,264 52,265
- 3,119 - -
- 1,607 - -
- - - -
- - - -
$ 125,435 $ 128,228 $ 127,023 $ 127,024
$ 115,609
$ 133,470
$ 127,042
$ 127,042
49,589 61,863 64,291 64,291
19,158 15,824 10,000 10,000
- - - -
- - - -
- - - -
$ 184,356 $ 211,157 $ 201,333 $ 201,333
$ 2,712,694 $ 2,875,732 $ 2,993,940 $ 3,009,946
$ 168,418
$ 267,153
$ 318,388
$ 311,400
99,897 153,361 203,160 200,080
129,491 91,176 122,471 144,769
8,735 8,254 7,163 9,738
- - - -
16,346 5,915 16,419 16,419
$ 422,887 $ 525,859 $ 667,601 $ 682,406
$ 116,269
$ 118,140
$ 118,270
$ 118,270
56,471 65,154 65,714 65,714
786 798 3,709 3,709
4,078 7,403 4,305 4,305
- - - -
- - - -
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Total Media Services
Direction of Instruction (226)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Direction of Instruction
Student Assessment (227)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Student Assessment
Total Instructional Staff Support
General Administration
Board of Education (231)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Board of Education
Executive Administration (232)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Executive Administration
Total General Administration
School Administration
Principal's Office (241)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
$ 177,603 $ 191,495 $ 191,998 $ 191,998
$ 328,500
$ 297,262
$ 316,860
$ 316,000
221,905 206,527 244,706 244,316
- - 2,000 2,000
479 495 3,121 3,321
- - - -
423 4,496 1,561 1,561
$ 551,306 $ 508,779 $ 568,248 $ 567,198
$ -
$ -
$ -
$ -
- - - -
- - - -
2,972 - 1,675 5,600
- - - -
- - - -
$ 2,972 $ - $ 1,675 $ 5,600
$ 1,154,768 $ 1,226,134 $ 1,429,521 $ 1,447,202
$ -
$ -
$ -
$ -
- - - -
59,235 72,916 74,985 74,985
- - - -
- - - -
9,154 11,497 9,500 9,500
$ 68,389 $ 84,413 $ 84,485 $ 84,485
$ 203,291
$ 318,371
$ 345,500
$ 345,500
99,024 174,362 208,015 201,609
46,973 99,150 64,602 64,602
320 242 650 650
- - - -
7,925 12,335 17,500 17,500
$ 357,534 $ 604,460 $ 636,267 $ 629,861
$ 425,923 $ 688,873 $ 720,752 $ 714,346
$ 1,276,706
$ 1,305,722
$ 1,250,300
$ 1,250,300
783,411 859,129 902,533 902,533
132,251 124,358 106,987 106,987
5,017 7,159 8,161 8,161
- - - -
19,261 20,218 21,011 21,011
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Total Principal's Office
Other School Administration (249)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Other School Administration
Total School Administration
Business Services
Fiscal Services (252)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Fiscal Services
Internal Services (257)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Internal Services
Other Business Services (259)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Other Business Services
Total Business Services
Operations & Maintenance
Operations (261)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
$ 2,216,646 $ 2,316,587 $ 2,288,992 $ 2,288,992
$ -
$ -
$ -
$ -
- - - -
55,000 55,000 55,000 55,000
- - - -
- - - -
- - - -
$ 55,000 $ 55,000 $ 55,000 $ 55,000
$ 2,271,646 $ 2,371,587 $ 2,343,992 $ 2,343,992
$ 217,381
$ 219,867
$ 219,500
$ 225,000
110,080 124,872 135,054 136,654
5,595 12,560 7,350 6,600
188 1,969 2,000 2,000
- - - -
1,047 1,643 2,250 1,500
$ 334,291 $ 360,910 $ 366,154 $ 371,754
$ -
$ -
$ -
$ -
30 - - -
12,799 22,028 10,000 10,000
6,056 933 13,596 13,596
- - - -
- - - -
$ 18,885 $ 22,961 $ 23,596 $ 23,596
$ -
$ -
$ -
$ -
- - - -
25,568 26,412 26,413 26,413
- - - -
- - - -
97,291 84,816 108,514 108,514
$ 122,859 $ 111,228 $ 134,927 $ 134,927
$ 476,034 $ 495,099 $ 524,677 $ 530,277
$ 323,967
$ 333,761
$ 326,800
$ 326,800
206,089 236,189 284,361 284,361
1,342,093 1,296,371 1,212,467 1,212,467
736,281 705,966 700,445 700,445
3,820 47,065 25,000 25,000
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Other
Total Operations
Security Services (266)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Security Services
Total Operations & Maintenance
Pupil Transportation (271)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Pupil Transportation
Central Support
Communication Services (282)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Communication Services
Human Resources (283)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Human Resources
Technology (284)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Technology
2,725 4,205 3,250 3,250
$ 2,614,976 $ 2,623,558 $ 2,552,323 $ 2,552,323
$ -
$ -
$ -
$ -
- - - -
2,308 3,386 3,500 3,500
- - - -
- - - -
- - - -
$ 2,308 $ 3,386 $ 3,500 $ 3,500
$ 2,617,284 $ 2,626,944 $ 2,555,823 $ 2,555,823
$ 184,513
$ 190,801
$ 153,250
$ 119,250
116,761 128,485 115,228 104,128
610,974 649,022 977,359 1,032,459
278,109 227,244 283,000 273,000
- - - -
203,685 205,365 - 1,600
$ 1,394,042 $ 1,400,916 $ 1,528,837 $ 1,530,437
$ -
$ -
$ -
$ -
- - - -
68,351 65,120 74,779 74,779
- - - -
- - - -
- - - -
$ 68,351 $ 65,120 $ 74,779 $ 74,779
$ 99,502
$ -
$ -
$ 8,200
52,288 2,969 2,302 7,886
14,996 33,912 46,078 42,462
688 2,113 2,025 2,160
- - - -
4,995 4,119 5,100 5,100
$ 172,468 $ 43,114 $ 55,505 $ 65,808
$ 162,051
$ 168,327
$ 166,750
$ 166,750
77,359 88,319 93,071 93,071
102,467 130,658 98,031 98,031
145 130 405 405
8,325 5,871 3,000 3,000
44,117 2,740 35,506 35,506
$ 394,463 $ 396,045 $ 396,763 $ 396,763
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Other Central Services (289)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Other Central Services
Total Central Support
Other Support
Athletics (293)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Athletics
Other Support Services (299)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Other Support Services
Total Athletics & Other Support
Community Services
Community Services Direction (311)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Community Services Direction
Community Activities (331)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Community Activities
$ 20,115
$ 18,975
$ 20,000
$ 20,000
2,551 3,097 3,912 3,912
- 2,175 1,000 1,000
5,015 6,124 6,000 6,000
- - - -
- 1,150 - -
$ 27,681 $ 31,520 $ 30,912 $ 30,912
$ 662,963 $ 535,799 $ 557,959 $ 568,262
$ 375,683
$ 379,646
$ 388,890
$ 388,890
171,886 191,970 210,165 210,165
101,981 99,673 92,800 92,800
45,837 47,681 42,952 42,952
- - - -
42,382 46,530 31,200 31,200
$ 737,768 $ 765,501 $ 766,007 $ 766,007
$ -
$ 4,350
$ -
$ -
- 1,586 - -
- 355 - -
- - - -
- - - -
- - - -
$ - $ 6,292 $ - $ -
$ 737,768 $ 771,793 $ 766,007 $ 766,007
$ 17,268
$ 16,738
$ 13,536
$ 15,120
6,403 6,997 6,123 6,775
1,328 1,484 1,800 1,444
1,553 844 1,000 800
- - - -
726 650 1,150 -
$ 27,279 $ 26,713 $ 23,609 $ 24,139
$ -
$ 334
$ 2,780
$ 2,000
- 136 1,263 874
- 364 150 142
7,478 6,245 2,534 8,276
- - - -
- - - -
$ 7,478 $ 7,079 $ 6,727 $ 11,292
2013-14
Audited Final
2014-15
Audited Final
2015-16
Initial
June 15, 2015
2015-16
Amendment #1
Dec. 14, 2015
Non-Public (371)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Non-Public
Total Community Services
Interfund & Other Financing Uses
Site & Building Improvements (450's)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
Total Site & Building Improvements
Operating Transfers Out (600's)
Salaries and wages
Benefits
Purchased Services
Supplies
Capital Outlay
Other
$ -
$ 1,533
$ 1,500
$ 653
- 639 652 291
- - - -
- - 44 28
- - - -
- - - -
$ - $ 2,172 $ 2,196 $ 972
$ 34,757 $ 35,963 $ 32,533 $ 36,403
$ -
$ -
$ -
$ -
- - - -
- - - -
- - - -
- 31,705 25,000 25,000
- - - -
$ - $ 31,705 $ 25,000 $ 25,000
$ - $ - $ - $ -
- - - -
- - - -
- - - -
- - - -
73,186 73,186 73,186 73,186
Total Operating Transfers Out
Total Interfund & Other Financing Uses
Total Expenditures
Projected surplus (deficit)
$ 73,186 $ 73,186 $ 73,186 $ 73,186
$ 73,186 $ 104,891 $ 98,186 $ 98,186
$ 34,982,528
$ 35,881,575
$ 37,143,061
$ 37,064,366
$ (313,244) $ 126,860 $ (182,095) $ (640,191)
School Year K-12 only
Including
Alternative
Ed
2005-06 4,238
2006-07 4,181
2007-08 4,106
2008-09 4,036
2009-10 3,949
2010-11 3,965
2011-12 3,849
2012-13 3,822
2013-14 3,849 3,893
2014-15 3,810 3,853
2015-16 preliminary 3,745 3,779
Reeths-Puffer Schools Historical Pupil Count
2005-06 6.7%
2006-07 9.5%
2007-08 9.9%
2008-09 11.3%
2009-10 12.3%
2010-11 14.4%
2011-12 10.6%
2012-13 9.1%
2013-14 7.9%
2014-15 8.1%
2015-16 Initial 6.2%
2015-16 Amendment #1 6.1%
R-P General Fund Balance as a
percentage of Expenditures:
INFORMATIONAL SECTION
Key Assumptions used in 2016-17 Projection include:
1. Enrollment loss of 35 students (a loss of approximately $260,000 in state aid).
2. No per-pupil increase - flat State Aid at $7,391 per student.
3. No employee salary or wage increases other than in settled contracts. R-PEA contract expires August 15, 2016; R-P MTFS
and R-P OPPA under contract until June 30, 2018.
4. No increases in supply, purchased services, or discretionary spending, except as previously agreed to with certain vendors.
5. Employee insurance increase of approximately 2.5% (announced increase under PA 152 for 2016-17).
6. MPSERS base pension rate (25.78%) stays the same. Combined rate of over 37% of payroll.
7. Programming and operations continue at the same level as 2015-16.
2013-14 2014-15 2015-16 2015-16 2016-17
Audited Final Audited Final Initial Amendment #1 Projection #1
June 15, 2015 Dec. 14, 2015 Dec. 14, 2015
Revenue:
Local Sources
Local Revenue 3,252,909$ 3,029,530$ 2,986,100$ 3,055,600$ 3,055,600$
Received from other Districts 1,868,929 2,019,160 1,953,000 1,733,000 1,733,000
State Sources 27,332,455 28,532,406 29,554,000 29,107,085 28,848,400
Federal Sources 2,133,930 2,342,633 2,361,866 2,422,490 2,422,490
Incoming Transfers & Other Sources 81,061 84,706 106,000 106,000 106,000
Total Revenues 34,669,284$ 36,008,435$ 36,960,966$ 36,424,175$ 36,165,490$
Expenditures:
Instruction
Basic Instruction 17,250,630$ 17,670,888$ 18,218,518$ 18,405,386$ 18,467,852$
Added Needs Instruction 4,853,886 4,752,779 5,050,316 5,058,099 5,077,773
Adult Education 316,947 324,177 322,000 - -
Support Services
Pupil Support 2,712,694 2,875,732 2,993,940 3,009,946 3,019,622
Instructional Staff Support 1,154,768 1,226,134 1,429,521 1,447,202 1,452,761
General Administration 425,923 688,873 720,752 714,346 716,273
School Administration 2,271,646 2,371,587 2,343,992 2,343,992 2,357,017
Business Services 476,034 495,099 524,677 530,277 532,669
Operations & Maintenance 2,617,284 2,626,944 2,555,823 2,555,823 2,565,009
Pupil Transportation 1,394,042 1,400,916 1,528,837 1,530,437 1,594,041
Central Support (Tech, HR) 662,963 535,799 557,959 568,262 568,656
Athletics 737,768 771,793 766,007 766,007 767,216
Community Services 34,757 35,963 32,533 36,403 36,403
Interfund & Other Financing Uses 73,186 104,891 98,186 98,186 98,186
Total Expenditures 34,982,528$ 35,881,575$ 37,143,061$ 37,064,366$ 37,253,478$
Projected surplus (deficit) (313,244)$ 126,860$ (182,094)$ (640,191)$ (1,087,987)$
Fund Balance, July 1 3,086,874$ 2,773,630$ 1,387,744$ 2,900,490$ 2,260,299$
Fund Balance, June 30 2,773,630$ 2,900,490$ 1,205,650$ 2,260,299$ 1,172,312$
Percentage of Annual Expenditures 7.9% 8.1% 3.2% 6.1% 3.1%
2016-17 Budget Projection
Statement of Revenues, Expenditures, and Other Changes in Fund Balance
Reeths-Puffer Schools
Definitions of Operating Expenditure Categories:
Instructional Expenditures – Instruction includes the activities dealing directly with the teaching of pupils or the
interaction between teacher and pupils. Teaching may be provided for pupils in a school classroom or in another
location. Included here are the activities of classroom teachers, classroom aides, teacher assistants, supplies and
machines that directly aid in the instructional process. This includes basic instruction, pre-school, summer school,
and added needs instruction, which covers special education and other compensatory programs. CEPI also includes
athletic program expenditures in this category.
Pupil Support Services - Consist of those activities that are designed to assess and improve the well-being of
pupils and to supplement the teaching process. Included in this area are the cost of guidance counselors,
occupational therapy and other health services, psychological services, speech pathology, social work, and other
pupil support activities.
Instructional Staff Support Services - Consist of activities associated with assisting the instructional staff with the
content and process of providing learning experiences for pupils. These activities include curriculum development,
techniques of instruction, in-service training for instructional staff, library and educational media services, and
supervision and direction of instructional services and program compliance.
General Administration - Consist of those activities concerned with establishing policy, operating schools and the
school system, and providing the essential facilities and services for the staff and pupils. Also included are
community relations. This area covers the board of education and superintendent’s office.
School Administration - Consist of those activities concerned with overall administrative responsibility for a single
school. This covers the office of the principal and related building-specific administrative staff.
Business Services - Activities concerned with purchasing, paying, transporting, exchanging and maintaining goods
and services for the school district. This includes fiscal services, which covers budgeting, accounting, and payroll
services, as well as costs associated with short-term borrowing.
Operations and Maintenance - Activities concerned with keeping the physical plant open, clean, and ready for
daily used, as well as maintaining order and safety in school buildings. They include operating the heating, lighting,
and ventilation systems, and repairing facilities/equipment. Also included are operating building leases, property
and liability insurance, janitorial and ground maintenance costs.
Transportation - Activities concerned with the conveyance of pupils to and from school. It includes trips between
home and school or trips to school activities. All other direct costs related to pupil transportation should are
included under this function, i.e., physical exams, uniforms, school bus driver licenses, awards, bus monitors, etc.
Central and Other Support Services - Activities other than general administration that support each of the other
instructional service programs. This covers a number of areas, including human resources, technology services,
pupil accounting, and other support services. Human resources covers such activities as recruiting and placement,
staff transfers, in-service training, health services, staff accounting, and staff relations and negotiations. Technology
services include supporting administrative networks, maintaining administrative information systems, and
processing data for administrative and managerial purposes. Includes costs associated with the administration and
supervision of technology personnel, systems planning and analysis, systems application development, systems
operations, network support services, and hardware maintenance and support.
Community Services – Services provided by the school system for the community as a whole or some segment of
the community, such as community recreation programs, civic activities, public libraries, programs of custody and
care of children, and community welfare activities.
Facilities Acquisition - Activities concerned with initially acquiring and improving sites. This includes
architectural services, site work, construction, and building improvements.
Debt Service – Payments made for principal and interest on short- or long-term obligations.
Capital Outlay - Expenditures for the acquisition of fixed assets of additions to fixed assets. They are expenditures
for land or existing buildings, improvements of grounds, construction of buildings, additions to buildings,
remodeling of buildings, initial equipment, additional equipment, and replacement of equipment.
Other Transactions – Payments to other districts in sub-grantee relationships and prior year adjustments.
Fund Modifications – Inter-fund transactions paid to distinct funds within the district’s control to support
operations in that fund.
