Portage Public Schools · NOTICE OF A PUBLIC HEARING ON PROPOSED 2016/2017 BUDGET PLEASE TAKE NOTICE that on June 27, 2016, at 6:30 p.m., in the Community Room at Portage Central

Portage Public Schools THE FUTURE LEARNS HERE

2016/17 School Year

Budget

Public Hearing June 27, 2016

Adoption June 27, 2016

Portage Public Schools 2016/17 School Year Budget

Table of Contents

Introductory Section Page

2015/16 Board of Education and Central Administration 1 Letter from the Superintendent 2 Executive Summary 3-4 Compliance Statement with Section 16 of the Uniform Budgeting and Accounting Act 5

Organizational Section

Global Ends Policy Organizational Chart Budget Development Flowchart

Financial Section

General Fund Budget Appropriations Resolution Overview: Non-Program Related Revenues & K-12 State Aid Calculation Overview: Program Related Revenues and Expenditures Comparison by Major Categories & Fund Balance Information

Debt Retirement Fund Budget Resolution

Building and Site Sinking Fund Budget Resolution

School Service Fund Budget Resolution

Resolution to Set 2016 Tax Rates

Informational Section

Revenue Related Historical Increases in Foundation Grant Historical Information on Enrollment State/Enrollment Based Versus Other Revenue Revenues-Breakdown by Source Enrollment Information

Expenditure Related By Major Classification Type By Function Type

Your Budget Notes

6 7 8

9-10 11 12 13

14

15-16

17

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19 20 21 22 23

24 25

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Portage Public Schools 2016-2017 School Year Budget

2015-16 Board of Education

Top Row (Left to right): Randy Van Antwerp (Board President, Elected 2009, Term Expires 2018); Terri Novaria (Board Vice-President, Elected 2014, Term Expires 2016); Dr. Celeste Shelton-Harris (Board Secretary, Elected 2014, Term Expires 2018).

Bottom Row (Left to right): Kurt Droppers (Trustee, Appointed 2015, Term Expires 2016); Rusty Rathburn (Trustee, Elected 2008, Term ~xpires 2016); Robert "~o". Snyder (Trustee, Appointed 2009, Term Expires 2016); Joanne Willson· (Trustee, Elected 2010, Term Expires 2018).

Central Administration

Mark Bielang, Superintendent Karla Colestock, Director of Finance

Bradley Galin, Director of Human Resources Ronald Herron, Assistant Superintendent of Operations

Michael Huber, Director of Curriculum and Professional Development Michelle Karpinski, Community Relations Manager

Larry Killips, Assistant Superintendent of Instruction and Assessment Jeanine Mattson-Gearhart, Director of Special Education Services

Daniel Vomastek, Director of Information and Technology Systems

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Portage Public Schools

TO:

FROM:

DATE:

SUBJ:

THE FUTURE LEARNS HERE

Board of Education

Mark Bielang, Superintendent

June 20, 2016

2016/17 Fiscal Year Budget

The 2016/17 fiscal year budget represents the 23rd year of significant change in the financing of K-12 education in Michigan. Despite the challenges presented by this change, the administration continues to ensure that the budget development process provides the Board of Education, administration, staff, and community with appropriate information to address the vision, mission, and strategic priorities of the District. This is accomplished partially through the allocation and administration of its financial resources. The most notable elements of this budget proposal are:

1. The budget is developed through input from a variety of sources. The primary source is from administrators at the Central office, Building level administrators, Directors and Managers. Additional input is routed to Administration through parent-teacher organizations, advisory groups, and other school-based teams.

2. The budget is prepared in accordance with the Guiding Principles for Budget Development and the avoidance of relevant Executive Limitations established by the Board.

3. The budget reflects the identified needs of the District's educational program and support services.

4. The budget development process encourages the consideration of multiple options in allocation of financial resources.

5. Budget development is driven by the priorities of the District as well as limited financial resources and escalating fixed or contractual costs (e.g. energy, health insurance, and retirement).

The development of the budget is formulated with input from a variety of sources and addresses such topics as administrative organization, staffing levels, curriculum and strategic management initiatives, long-range financial projections, facilities management, student emollment, and professional development needs.

The budgeting process is but one of the management systems in place in the District. It is imperative, therefore, that the allocation of resources through budget planning takes place in alignment with the District's global ends policy, executive limitations, and strategic priorities.

The preceding process has taken place during the spring and is now ready for final public comment and adoption by the Board of Education. The administration welcomes any questions that you may have regarding budget development.

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2016/17 SCHOOL YEAR BUDGET EXECUTIVE SUMMARY

GENERAL FUND {OPERATIONS)

This is the 23rd year of post Proposal A budgeting, and over 80% of our revenues continue to be controlled by the State foundation grant, categoricals, K/resa millages, and enrollment. The State has finalized its 2016/17 budget, and the foundation grant is being increased by $120 for districts at the lowest foundation grant level to $7,511 per pupil. The District is also estimating that our blended fte count (using a 90/10 blend) will increase by 26 fte's. This is based on the Stanfred Associates projections completed in January 2016, our February 2016 student count, and updated enrollment information obtained from our buildings. The District is also expanding its shared program services to the kindergartners at the parochial schools and offerings at Hackett Catholic Prep High School. The county-wide enhancement millage for operational purposes was renewed in May, 2014 and will continue to provide additional tax revenues of approximately $2.9 million for 2016/17. Voters in Kalamazoo County passed an increase in the K/Resa Special Education millage in May, 2015 for 1.5 mills for six years, which will provide the District with continued funding totaling approximating $4.9 million for the 2016/17 year. These millages help offset the modest increases in the foundation grant and support our expenditure increases, primarily in our salary and benefit programs.

With retirement reform, the legislature has allocated a portion of the School Aid Fund revenues to funding the gap between the unfunded liability cap % and the true retirement rate for 2016/17. Michigan Department of Education has issued guidance for the treatment of these funds, and categorical revenues have been created to account for these funds. The District will receive approximately $5.4 million in its monthly state aid payments. The retirement expense rate has also been increased to 36.93% based on our projected salaries as the District has to remit this same amount of funds to the Office of Retirement Services each month. We have incorporated our proportionate share of the health insurance increase going into effect July 1, which is over 16%, depending on the employee group involved. This increase is composed of both the premium and the Affordable Care Act taxes that are no longer being subsidized by our insurance carrier.

The budget is projected to have excess expenditures of $533,000. The District should end the 2015/16 year with unassigned fund balance of approximately 8.72% of budgeted expenditures. While this level may be adequate in the short-term, we are monitoring the ongoing salary and benefit expense pressures that we are aware of for the 2016/17 year. Short and long-term concerns like enrollment due to demographic changes and economic conditions bear monitoring for budget impact. Other budget uncertainties relate to the impact of utility and fuel rates and usage.

BUILDING AND SITE SINKING FUND

This fund is projected to have excess revenues of $364,000. The millage rate in 2016/17 will be .5 mills, which was renewed by the voters in November, 2014. Significant projects scheduled for completion will be asphalt and roofing projects at various buildings, as well as building level capital outlay projects. All expenditures meet ballot language as approved by voters and state requirements implemented with education funding reform.

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DEBT RETIREMENT FUND

This fund is projected to have excess revenues of $112,000. Property taxable values have begun to increase, but with the passage of the ballot proposals in November, 2015, and the refunding of most of the 2008 bond issue, the millage rate in 2016/17 will increase to 6.85 mills in order to retire principal and interest payments for all bond issues outstanding. Personal Property Tax Reform is also being implemented more extensively in 2016/17, and the District has budgeted for a reimbursement from the State of $843,000.

SCHOOL SERVICE FUND

This fund operates the food service and bookstore programs. The food service program is projected to operate with excess expenditures of $26,000. In order to comply with the Healthy Hunger Free Kids Act, this includes a student lunch price increase at all levels. Breakfast prices will not increase. This loss includes the continued implementation of the Affordable Care Act. Food service continues to operate without requiring General Fund assistance and will contribute $180,000 back to the General Fund to cover indirect costs. The bookstore operations are expected to breakeven.

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COMPLIANCE STATEMENT SECTION 16 OF THE UNIFORM BUDGETING AND ACCOUNTING ACT

In compliance with Section 16 of the Uniform Budgeting and Accounting Act, recently amended by Public Acts 40, 41, and 42 of 1995, the Portage Public Schools Board of Education published the following Public Notice on June 16, 2016:

NOTICE OF A PUBLIC HEARING ON PROPOSED 2016/2017 BUDGET

PLEASE TAKE NOTICE that on June 27, 2016, at 6:30 p.m., in the Community Room at Portage Central High School, 8135 S. Westnedge, Portage, Michigan, the Board of Education of Portage Schools will hold a public hearing to consider the District's proposed 2016/2017 budget.

The Board may not adopt its proposed 2016/2017 budget until after the public hearing. A copy of the proposed 2016/2017 budget, including the proposed property tax millage rate, is available for public inspection during normal business hours in the Business Office of the Administration Building.

The property tax millage rate proposed to be levied to support the proposed budget will be the subject of this hearing.

This notice is given by order of the Board of Education. Dr. Celeste Shelto-Harris, Secretary

Upon conclusion of the public hearing the Board of Education intends to adopt the 2016/2017 budget for all funds. The proposed budget includes the following ad valorem property tax millages:

General Fund

Debt Retirement Fund

Building & Site Sinking Fund

Millage Rate

18.0000 Mills

6.8500 Mills

.5000 Mills

Levied On

Non-Homestead Property

All Property

All Property

The purposes for which these millages are levied are outlined in this budget document.

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GLOBAL ENDS POLICY

Mission: Portage Public Schools will educate all students to achieve their potential.

Vision: An exceptional, continuously improving learning culture, committed to all!

Global Ends Statement:

Portage Public Schools will educate all students to achieve their potential, at a level such that the results justify the costs.

Ends

The following ends statements are listed in priority order.

1.1 Students demonstrate improvement in the mastery of core curriculum performance standards.

1.2 Students have critical thinking, creativity, communication, and collaboration skills to equip them to learn and to lead with confidence.

1.3 Students will have knowledge and skills necessary to succeed at post-secondary institutions and in the world of work.

1.4 Students are ethically aware and culturally sensitive to prepare them to be responsible citizens.

1.5 The District will actively build a culture of collaboration and service to the community.

Adopted: 9/22/08 Revised: 2/9/09, 8/18/14

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PORTAGE PUBLIC SCHOOLS ADMINISTRATIVE STRUCTURE

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Administrative Assistant

Assistant Superintendent

Operations LI O

Director of Director of Finance Human

Resources

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~ Business I Manager of

Transportation

Manager of Custodial & Maintenance

Manager of

Ene~y Programs

Office

·-- Food Service

Board of Education

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Superintendent

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Director of Information and

Technology Systems

Manager Public Relations

Enrichment Programs

Director of Special

Education

Supervisors

1 Assistant

Superintendent of Assessment &

Instruction

High School ~· Administration

Middle School

Administration

Elementary Principals

Early Childhood & Child Care

I+----

Director of Curriculum

Coordinator of

Assessment

Lead Principal

2016-2017 SCHOOL YEAR BUDGET DEVELOPMENT FLOW CHART

Enrollment Projections Completed January, 2016

Long Term Projections January, 2016

t Staff Positions Determined

Supplemental Membership Count Site based Budgets Prepared

January 4 - May 2, 2016

Budget Presentations & Community / Staff Comment

Opportunities May 2 - June 27, 2016

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j

j

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State Revenue Estimatin_g Conference May 17, 2016

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Board of Education Preliminary Budget Discussion

June 13, 2016

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2015 - 2016 Final Budget Amendment Approved by Board

June 27, 2016

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Public Hearing and Budget Adoption June 27, 2016

For Board of Education Discussion at the June 13, 2016 Meeting; Action at the June 27, 2016 Meeting

PORTAGE PUBLIC SCHOOLS GENERAL FUND BUDGET APPROPRIATIONS RESOLUTION

2016/17 ADOPTED BUDGET

Be it resolved that this resolution shall be the General Fund appropriations of Portage Public Schools for the fiscal year 2016/17. A resolution to make appropriations; to provide for the expenditures of appropriations; and to provide for the disposition of all revenue received by Portage Public Schools.

Be it further resolved that the total unappropriated fund balance and total revenues to be available for appropriations in the General Fund of Portage Public Schools for fiscal year 2016/17 is as follows:

Total Fund Balance, Beginning of Year, July 1

REVENUES: Local Sources* State Sources Federal Sources Incoming Transfers and Other Transactions

Total Revenues and Other Transactions

Total Available to Appropriate

*In compliance with Section 16 of the Uniform Budgeting and Accounting Act, this includes a tax levy of 18.000 mills on Non-Homestead property.

Be it further resolved that $89,194,211 of the total available to appropriate is hereby appropriated in the amounts and for the purposes set forth as follows:

EXPENDITURES: Instruction:

Basic Programs Added Needs Adult Education

Total Instruction

Supporting Services: Pupil Instructional Staff General Administration School Administration Business Services Operations and Maintenance Transportation Central Services Athletics

Total Supporting Services

Actual 2014/15

7,200,936

21,701,543 59,274,452

995,223 199,245

82,170,463

89,371,399

42,122,682 6,705,724

55,231

48,883,637

5,143,347 4,391,117

586,174 4,575,612

835,750 7,719,611 2,862,223 2,287,620 1 400,941

29,802,395

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Amended Adopted Budget #2 Budget

2015/16 2016/17

7,932,209 8,656,104

24,487,552 24,378,175 61,125,894 62,859,558

1,147,080 1,028,323 1,297,792 394 564

88,058,318 88,660,620

95,990,527 97,316,724

44,206,268 46,569,581 7,164,060 7,086,601

51,370,328 53,656,182

5,596,425 5,738,394 4,438,216 4,696,529

643,269 680,005 5,076,480 5,028,039

919,744 1,116,073 7,807,331 7,825,870 3,716,711 3,235,833 3,138,685 2,716,571 1,602,297 1,328,235

32,939,158 32,365,549


Amended Adopted Actual Budget #2 Budget

2014/15 2015/16 2016/17

Community Services 2,354,694 2,633,482 2,692,298

Other Financing Use - Debt Service 398,464 391,455 480,182

Total Expenditure Appropriation 81 !439, 190 87,334,423 89, 1941211

Excess (Deficit) of Revenues over Expenditures 731,273 723,895 (533,591}

Total Fund Balance (Assigned and Unassigned), End of Year, June 30 (Estimate) $ 7,932,209 $ 8,656,104 $ 8,122,513

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 funds except pursuant to appropriations made by the Board of Education and in keeping with the budgetary policy statement previously adopted. Changes in the amount appropriated shall require approval by the Board of Education.

Be it further resolved that the superintendent is hereby charged with general supervision of the execution of the budget as adopted by the Board of Education and shall hold the directors and department heads responsible for performance of their responsibilities within the amounts appropriated. This appropriations resolution will take effect on July 1, 2016.

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For Board of Education Discussion at June 13, 2016 Meeting; Action at June 27, 2016 Meeting

2016/17 GENERAL FUND BUDGET OVERVIEW NON-PROGRAM REVENUES AND K-12 STATE AID CALCULATION

NON PROGRAM REVENUES From Local Sources:

Property Tax Levy (18 mills on non-homestead property) Regional Enhancement Millage (1.5 mills on all property) Earnings from Investments and Deposits Interest on Delinquent Taxes Reimbursements from Other Funds: Accounting Services and Indirect Costs Other Local Sources

From State Sources: Foundation Grant Allowance (Net of 18 mills on non-homestead property) Other State Categoricals/Foundation Adjustments

From Federal Sources-Medicaid Administrative Outreach Program

TOTAL NON PROGRAM REVENUES

K-12 STATE AID CALCULATION FOR 2014/15

Feb '16 K-12 Membership Count (ACTUAL) Fall '16 K-12 Membership Count (ESTIMATED)

Blended Count

Projected Foundation Grant Per Pupil

Gross Foundation Grant Guaranteed

Less: Revenue Generated Locally on 18 Mills Non-Homestead

Net State Foundation Grant in Recommended Budget

Foundation Grant K-12, Alternative Education, and Shared Program Students Special Education Foundation Grant Total

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AMENDED BUDGET 2015/16

12,596,881 2,880,000

15,000 20,000

180,000 1,089,889

51,468,219 5,998,911

3,800

74,252,700

Weight Projected

10% 8,656.72 90% 8,697.95

PROPOSED BUDGET 2016/17

12,717,077 2,922,469

15,000 20,000

180,000 77,700

52,582,260 6,586,992

10,000

75,111,498

Weighted

865.67 7,828.16

8,693.83

$ 7,511

$ 65,299,337

12,717,077

$ 52,582,260

$ 51,534,025 $ 1,048,235 $ 52,582,260


2015/16 AND 2016/17 GENERAL FUND BUDGET OVERVIEW PROGRAM REVENUES AND EXPENDITURES

2015/16 2016/17 PROGRAM PROGRAM BUDGET PROGRAM PROGRAM PROPOSED

EXPENDITURES REVENUES EXPENSES 2015/16 REVENUES EXPENSES 2016/17 Instructional Services Amberly 10,000 (3,540,395) (3,530,395) 0 (3,669,482) (3,669,482) Angling Road 0 (2,467,727) (2,467,727) 0 (2,592,257) (2,592,257) Central Elementary 0 (2,668,286) (2,668,286) 0 (2,812,825) (2,812,825) Haverhill 0 (2,720,846) (2,720,846) 0 (2,862,492) (2,862,492) Lake Center 0 (3,473,693) (3,473,693) 0 (3,683,945) (3,683,945) Moorsbridge 0 (3,557,319) (3,557,319) 0 (3,634,345) (3,634,345) 12th Street 0 (3,282,108) (3,282,108) 0 (3,517,203) (3,517,203) Woodland 0 (2,561,839) (2,561,839) 0 (2,769,863) (2,769,863) Great Start Readiness Program 362,750 (450,355) (87,605) 362,750 (462,519) (99,769) Academically Gifted and Talented Program 0 (273,820) (273,820) 0 (286,857) (286,857) Non-Public Schools Shared Program Service: 0 (298,737) (298,737) 0 (636,427) (636,427) Central Middle 0 (4,114,558) (4,114,558) 0 (4,348,459) (4,348,459) North Middle 0 (3,518,357) (3,518,357) 0 (3,584,077) (3,584,077) West Middle 0 (4,229,613) (4,229,613) 500 (4,418,420) (4,417,920) Central High 72,868 (8,578,466) (8,505,598) 65,000 (8,971,602) (8,906,602) Northern High 54,500 (8,375, 157) (8,320,657) 51,500 (8,475,901) (8,424,401) Athletics 632,309 (1,735,871) (1,103,564) 342,400 (1,433,434) (1,091,034) Education for Employment 0 (718,791) (718,791) 0 (759,901) (759,901) Education for the Arts 0 (121,554) (121,554) 0 (134,206) (134,206) Community High School Program 3,000 (1,534,061) (1,531,061) 3,500 (1,607,001) (1,603,501) Childcare Program 2,355,151 (2,333,325) 21,826 2,393,000 (2,363,958) 29,042 Auditorium Management 1,530 (126,450) (124,920) 0 (130,027) (130,027) Homebound Services 0 (21,651) (21,651) 0 (14,444) (14,444) Instructional Administration 0 (490,767) (490,767) 0 (600,491) (600,491)

Information and Technology Systems Media Services 0 (172,743) (172,743) 0 (183,345) (183,345) Technology Services 305,052 (3,011,563) (2,706,511) 335,377 (2,585,080) (2,249,703) Library Processing 0 (3,200) (3,200) 0 (3,400) (3,400)

Special Education/At Risk Programs Special Education Program 6,334,146 (8,176,265) (1,842,119) 6,484,254 (8,202,417) (1,718,163) At Risk Grant 1,012,764 (1,012,764) 0 1,030,051 (1,030,051) 0 Title I 816,819 (816,819) 0 709,744 (709,744) 0

Curriculum, Instruction, and Assessment Curriculum Development 0 (739,566) (739,566) 0 (765,219) (765,219) Professional Development 6,300 (255,147) (248,847) 6,300 (278,399) (272,099) Other Grants 562,352 (562,352) 0 492,037 (492,037) (0)

Budget and Finance Business Office 0 (1,050,071) (1,050,071) 0 (1,294,031) (1,294,031) Central Services 0 (110,502) (110,502) 0 (90,101) (90,101)

Operations Maintenance & Operations 0 (4,752,254) (4,752,254) 0 (4,640,723) (4,640,723) Transportation 857,708 (3,775,821) (2,918,113) 857,708 (3,415,684) (2,557,976)

Community Relations Communications 0 (239,159) (239,159) 0 (218,062) (218,062) Community Enrichment Program 416,571 (392,737) 23,834 415,000 (422,119) (7,119) Student Assistance Program 1,798 (1,798) 0 0 0 0

Human Resources 0 (446,647) (446,647) 0 (440,153) (440,153) Administration 0 {621,269~ {621,269~ 0 {653,505~ {653,505~

TOTAL EXPENDITURES 13,805,618 {87,334,423} {73,528,805} 13,549,122 {89,194,211} {75,645,089}

EXCESS (DEFICIT) REVENUES OVER EXPENDITURES $723,895 {$533,591)

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PORTAGE PUBLIC SCHOOLS 2016/17 GENERAL FUND AMENDED BUDGET

COMPARISON BY MAJOR CATEGORIES AND FUND BALANCE INFORMATION

Revenues Not Program Related Program Related

Total Revenues

Expenses Salaries

Fringe Benefits: FICA* Retirement* Health Insurance Other Insurances:

Dental Vision Long-Term Disability Life

Other fringes Total Fringe Benefits

Purchased Services Supplies, Materials, Other Capital Outlay Debt Service

Total Expenses

Excess Revenues (Expenditures) Projected

Total Fund Balance Information Total Fund Balance - Beginning lncome(Deficit) - Allocated to Unreserved

Estimated Ending Total Fund Balance

Non-Spendable and Assigned Fund Balance Restrictions

Estimated Ending Unassigned Fund Balance

As a Percentage of Budgeted Expenditures

Notes: *Mandated fringe benefits

ACTUAL SY 14/15

71,372,322 10,798,141

82,170,463

41,478,310

2,914,193 14,364,007 5,468,911

534,848 95,755

124,010 34,812

694,517 24,231,053

10,127,276 4,609,929

594,157 398,465

81,439,190

731,273

7,200,936 731,273

7,932,209

1,042,693

6,889,516

8.46%1

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AMENDED BUDGET#2

SY 15/16

74,252,700 13,805,618

88,058,318

42,881,900

3,050,924 15,767,929 6,154,022

551,611 98,820

101,250 34,757

605,787 26,365,100

11,154,498 4,971,818 1,569,652

391,455

87,334,423

723,895

7,932,209 723,895

8,656,104

1,042,693

7,613,411

8.72%1

ADOPTED BUDGET SY 16/17

75,111,498 13,549,122

88,660,620

44,299,938

3,156,040 16,262,695 . 7,231,189

548,972 112,984 96,590 35,586

626,684 28,070,740

11,102,150 4,800,701

440,500 480,182

89,194,211

(533,591)

8,656,104 (533,591)

8,122,513

1,042,693

7,079,820

7.94%1

INCREASE (DECREASE)

858,798 (256,496)

602,302

1,418,038

105,116 494,766

1,077,167

(2,639) 14,164 (4,660)

829 20,897

1,705,640

(52,348) (171,117)

(1,129,152) 88,727

1,859,788

(1,257,486)

For Board of Education Discussion on June 13, 2016; Action on June 27, 2016

PORTAGE PUBLIC SCHOOLS DEBT RETIREMENT FUND APPROPRIATIONS RESOLUTION 2016/17

Be it resolved that this shall be the Debt Retirement Fund appropriations for Portage Public Schools for the fiscal year 2016/17. A resolution to make appropriations; to provide for the expenditure or appropriations; and to provide for the disposition of income received by Portage Public Schools.

Be it further resolved, that the total unappropriated fund balance and revenues to be available for appropriations in the Debt Retirement Fund of Portage Public Schools for fiscal year 2016/17 is as follows:

BEGINNING FUND BALANCE, JULY 1 {estimate)

REVENUES Local Property Taxes (5.30 mills in all years) Proceeds from Issuance of 2016 Bonds Contribution from 2016 Bond Fund Contribution from 2008 Debt Retirement Fund Payment in lieu of Personal Property Taxes-State Sources Industrial Facilities Tax Pilot payment in lieu of tax Other Tax Revenues Interest Income - Investments Interest on Delinquent Taxes

TOTAL REVENUES

TOTAL AVAILABLE TO APPROPRIATE

*In compliance with Section 16 of the Uniform Budget and Accounting Act, this is a levy of 6.85 mills on all property classifications.

Be it further resolved, that $15,619,111 of the total available to appropriate is hereby appropriated in the amounts and for the purposes set forth below:

EXPENDITURES Principal Payments Interest Payments

Contribution to Escrow Fund for Refunding of 2008 Bonds 2008 Bonds Retired Underwriter's Fee & Bond Issuance Costs on 2016 Refunding Bonds Fees Tax Refunds

TOTAL EXPENDITURES

EXCESS {DEFICIT) OF REVENUES OVER EXPENDITURES

ENDING FUND BALANCE, JUNE 30 {estimate)

Actual 2014/15

$921,322

11,818,641

99,508 98,722 10,720 2,905

10,618 12,493

12,053,607

$12,974,929

5,950,000 5,119,405

650 29,212

11,099,267

954,340

$1,875,662

Amendment #1 2015/16

$1,875,662

12,147,173 86,749,005

15,000 2,000,000

102,386 118,449

2,900 4,100

13,100 13,000

101,165,113

$103,040,775

6,010,000 4,834,855 2,000,000

88,354,855 394,150

650 33,000

101,627,510

{462,397)

$1,413,265

Adopted 2016/17

$1,413,265

14,745,129

842,744 110,000

3,000 4,100

13,000 13,000

15,730,973

$17,144,238

8,325,000 7,260,111

1,000 33,000

15,619,111

111,862

$1,525,127


Be it further resolved that the Superintendent is hereby charged with general supervision of the execution of the budget as adopted by the Board of Education and shall hold the directors and department heads responsible for performance of their responsibilities within the amounts appropriated. This appropriations resolution will take effect on July 1, 2016.

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PORTAGE PUBLIC SCHOOLS BUILDING AND SITE SINKING FUND APPROPRIATIONS RESOLUTION 2016/17

Be it resolved that this shall be the Building and Site Sinking Fund appropriations for Portage Public Schools for the fiscal year 2016/17. A resolution to make appropriations; to provide for the expenditure of appropriations; and to provide for the disposition of all revenues received by Portage Public Schools.

Be it further resolved, that the total revenues and unappropriated fund balance estimated to be available for appropriations in the Building and Site Sinking Fund of Portage Public Schools for fiscal year 2016/17 is as follows:

Beginning Fund Balance, July 1 (estimate)

Revenues

Tax Levy at .5000 mills for all years Payment in Lieu of Personal Property Tax from State Sources Industrial Facilities Tax Interest Income Interest on Delinquent Taxes Payment in Lieu of Taxes Collection of Prior Year Taxes

Total Revenues

Total Available to Appropriate

*In accordance with section 16 of the Uniform Budgeting and Accounting Act, this is a levy of .5000 mills on all property classifications.

Be it further resolved, that $809,000 of the total available to appropriate is appropriated in the amounts and for the purposes set forth below:

Expenditures:

Major Projects: Asphalt Projects:

NHS Parking Lot Connection Haverhill (Bus loop and North lot) Moorsbridge Elementary (Receiving Area) Angling Road Parking Lot Redesign

Major Roofing Projects: Moorsbridge Elementary Northern High School North Middle School Haverhill (partial)

Central High Baseball Field Renovation Central High Vestibule Angling Road Lobby Remodel Central Middle School Band Room West Middle School Pool Entry Doors and Ramp Central Elementary Entrance Canopy Administration Building Demolition Moorsbridge Fire Alarm Replacement

Total Major Projects

$

15

SY 2014/15 SY 2015/16 SY 2016/17 Actual Amended #2 Adopted

630,487 $

1,115,179

9,313 879

1,218 1,011

320

1,127,920

1,758,407

3,750

562,753

186,750 169,500

3,990 4,343

31,495 91,825 52,842 4,500

27,554

1,139,302

466,688 $ 1,255,098

1,146,048

11,179 1,600 1,300 1,000

500

1,161,627

1,628,315

35,267

75,700 10,000

54,250

175,217

1,077,508 80,000 11,179

1,600 1,300 1,000

500

1,173,087

2,428,185

100,000 40,000

80,000

220,000


SY 2014/15 SY 2015/16 SY 2016/17 Actual Amended #2 Adopted

On-Going Projects Roof Repair 5,866 10,000 30,000 Glass 5,427 10,000 10,000 Fencing 10,000 Sidewalk Concrete Repair 201 26,500 30,000 Casework 4,249 10,500 21,000 VAR - Asbestos Abatement 9,415 10,000 10,000 Asphalt Repair 15,837 25,000 32,000 Toilet Partition Replacement 10,000 Carpet Replacement 5,434 22,000 20,000 District Mechanical 70,151 20,000 75,000 District Electrical 1,877 10,000 37,000

Total On-Going Projects 118,457 144,000 285,000

Exterior Door Replacement Various Exterior Doors At All Buildings 15,000

Other Projects: Grounds replacement-playgrounds 31,017 35,000 35,000 Windows Amberly Elementary 15,000 Windows NHS 50,000 Building Requested Capital Outlay:

Carpeting 100,000 Miscellaneous Projects 100,000

Total Other Projects 31,017 50,000 285,000

Tax refunds 2,943 4,000 4,000

Total Expenditures 1,291,719 373,217 809,000

Projected (Deficit) Revenues Over Expenditures (163,799) 788,410 364,087

Ending Fund Balance, June 30 $ 4662688 $ 1,255,098 $ 1,619,185


Be it further resolved that the Superintendent is hereby charged with general supervision of the execution of the budget as adopted by the Board of Education and shall hold the directors and department heads responsible for the performance of their responsibilities within the amounts appropriated. This appropriations resolution will take effect on July 1, 2016.

16


PORTAGE PUBLIC SCHOOLS SCHOOL SERVICE FUND APPROPRIATIONS RESOLUTION

2016/17

Be it resolved that this shall be the School Service Fund appropriations for Portage Public Schools for the fiscal year 2016/17. A resolution to make appropriations; to provide for the expenditure of appropriations; and to provide for the disposition of income received by Portage Public Schools.

Be it further resolved, that the total unappropriated fund balance and revenues to be available for appropriations in the School Service Fund of Portage Public Schools for the fiscal year 2016/17 is as follows:

Food Service Bookstore Amendment #1 Adopted Amendment #1 Adopted

2015/16 2016/17 2015/16 2016/17

Beginning Fund Balance, July 1 (Estimate) $385,382 $332,689 $ $

REVENUES: Local Sources 1,478,664 1,524,700 8,000 8,000 State Sources 200,647 203,565 Federal Sources 1,265,835 1,276,000

Total Revenues and Incoming Transfers 2,945,146 3,004,265 8,000 8,000

Total Available for Appropriations 3,330,528 3,336,954 8,000 8,000

Be it further resolved that $3,030,398 of the Food Service total and $8,000 of the Bookstore total available to appropriate is hereby appropriated in the amounts and for the purposes set forth as follows:

EXPENDITURES: Food Service 2,817,839 2,850,398 Bookstore 8,000 8,000 Outgoing Transfer to General Fund for Indirect Costs 180,000 180,000

Total Expenditures and Outgoing Transfers 2,997,839 3,030,398 8,000 8,000

Ending Fund Balance, June 30 (Estimated) $332,689 $306,556 $ $


Be it further resolved that the Superintendent is hereby charged with general supervision of the execution of the budget as adopted by the Board of Education and shall hold the directors and department heads responsible for the performance of their responsibilities within the amounts appropriated. This appropriations resolution will take effect on July 1, 2016.

17

RESOLUTION TO SET 2016 TAX RATES FOR SUMMER AND WINTER TAXES

Portage Public Schools

Be it resolved that millage rates for the Portage Public School District, Kalamazoo County District #45, be set as follows for the 2016/17 fiscal year, and that the Board of Education President and Secretary be authorized to certify the following rates:

City of Portage

In Mills

Operating (Non-Homestead Only)

Building & Site Sinking

Debt Retirement

Total School Tax Rate

2016 Summer Tax Rate

18.0000

0.5000

6.8500

25.3500

City of Kalamazoo, Pavilion Township, Texas Township

In Mills

Operating (Non-Homestead Only)

Building & Site Sinking

Debt Retirement

Total School Tax Rate

2016 Summer Tax Rate

0

0

Q

Q

18

2016 Winter Tax Rate

0

0

Q

Q

2016 Winter Tax Rate

18.0000

0.5000

6.8500

25.3500

Total Rate

18.0000

0.5000

6.8500

25.3500

Total Rate

18.0000

0.5000

6.8500

25.3500

.....

9,000

8,000

7,000

6,000

\0 5,000

4,000

3,000

2,000

1,000

0

GF Revenue Highlights -Foundation Grant

06/07 07 /08 08/09 09/10 10/11 11 /12 12/13 13/14 14/15 15/16 16/17 Act Act Act Act Act Act Act Act Act Est Est

+t.62%

. ~

I rJJ

~

Cf) 9t"'I, "o ......, $t"'I~

..c I • 0

l>t "'I, C) C "o ·- (I) ~, "'I,

..c "o E ~,"'/,

C) "o ·- t J .. <t. I 0 &S'

Ot .. <t. s..... &S' (I) C 60 .. <t. ::J w &S'

eo .. « C &S'

<o .. « Cl) ro &S' > I • 9o .. «

0 &S' Cl) $0 .. <t.

I-a: &S' l>o .. «

&S' LL ~o .. «

&S' (9 ~o .. «

&S' to .. «

0 0 0 0 0 0 0 &S' 0 0 0 0 0 0 0 0 Lt) 0 Lt) 0 Lt) 0 en 00 00 r--- r--- CD CD

20

2016/17 General Fund Revenues - Portion

Enrollment Based vs. Other

17%

83%

[ • Revenues tied to Enrollment D Other [

21

2016/17 General Fund Revenues - Breakdown by

Source

22

2016/17 GENERAL FUND BUDGET

ENROLLMENT INFORMATION

ACTUAL COUNT FILED WITH STATE

2014/15 FEB '15 FTE

Amberly 533.38 Angling Road 386.14 Central Elementary 383.51 Haverhill 406.43 Lake Center 569.24 Moors bridge 531.05 12th Street 578.00 Woodland 400.09

Elementary Subtotals 3,787.84

Central Middle 700.42 North Middle 546.77 West Middle 667.12

Middle Subtotals 1,914.31

Central High 1,328.26 Northern High 1,336.82

High Subtotals 2,665.08

Community High School 165.00

St. Augustine's 30.01 St. Monica's 29.28 St. Michael's 14.55 Hackett Catholic Prep 0.00

GRAND TOTAL 8,606.07

HEADCOUNT 9,236.00

Note: For 2016/17, these are projected headcounts for staffing purposes, which are higher than the fte's used to compute the foundation grant revenues we receive. Typical differences include loss of fte for students who attend KAMSC and other students who attend Portage Public Schools

2015116 OCT '15 FEB '16

FTE FTE 555.66 562.72 353.50 348.67 392.99 403.96 418.10 421.10 543.23 544.23 549.05 551.05 594.00 593.00 421.19 425.78

3,827.72 3,850.51

653.34 649.64 551.98 555.98 684.04 684.04

1,889.36 1,889.66

1,367.01 1,343.87 1,344.09 1,332.21 2,711.10 2,676.08

174.00 169.00

31.88 31.69 26.52 25.48 14.71 14.30

0.00 0.00

8,675.29 8,656.72

9,280.00 9,253.00

23

BUILDING HEADCOUNT (for staffing purposes)

2016117 PROJECTED

Headcount 553.00 345.00 438.00 392.00 547.00 572.00 536.00

· 427.00 3,810.00

677.00 540.00 713.00

1,930.00

1,355.00 1,365.00 2,720.00

170.00

277.00 216.00

80.00 60.00

9,283.00

2016/17 General Fund Expenditures

By Major Classification Type

100% 90% ......

Q) 80% C")

"'C 70% ::::,

60% al lit- 50% 0

40% ~ 0 30% u, ~ 20%

10% 0%

SY 15/16 SY 16/17

I • Salaries D Fringes • Services D Supplies • Capita l • Debt I

24

......, Cl) tn

"'C :::s m '+-0 ~ 0

"' <(

2016/17 General Fund Expenditures

By Function Type 100%

80%

60%

40%

20°/4

SY 15/16 SY 16/17

• Instruction D Supporting Services • Athletics

Community Service • Debt Service

25

2016/17 Budget Notes

26

Documents

Portage Public Schools · NOTICE OF A PUBLIC HEARING ON PROPOSED 2016/2017 BUDGET PLEASE TAKE NOTICE that on June 27, 2016, at 6:30 p.m., in the Community Room at Portage Central