Section 1-Annual Operating Budget and Subsequent Revisions
Berrien Regional Education Service Agency offers educational services to our area’s 15 public school districts as well as to the over 20 parochial and private schools and four public school academies of Berrien County (totaling nearly 25,000 students). Our budget is adopted by an elected local board of education no later than June 30 of each year. This budget is then posted on the District’s website within 15 days of adoption. Any subsequent budget amendments are also posted within 15 days. Like other public schools and ISD/RESAs in Michigan, our budget is based on our best estimate of what amount of per pupil funding the state will provide as well as federal revenue sources.
2022-23 General Education Fund Operating Budget
|
REVENUE
|
2022-23 ADOPTED
June 13, 2022 |
2022-23 AMENDED
January 23, 2023 |
VARIANCE |
| Local |
2,686,244 |
2,994,901 |
308,657 |
| State |
10,129,485 |
10,869,017 |
739,532 |
| Federal |
2,245,000 |
2,169,541 |
(75,459) |
| Income Trans/Other |
1,499,000
|
1,554,025 |
55,025 |
| Total Revenue |
16,559,729 |
17,587,484 |
1,027,755 |
| Fund Equity |
4,510,160 |
4,262,339 |
(247,821) |
| Total Available |
21,069,889 |
21,849,823 |
779,934 |
EXPENDITURES
|
2022-23 ADOPTED
June 13, 2022 |
2022-23 AMENDED
January 23, 2023 |
VARIANCE |
| Administration Center |
16,807,550 |
17,338,429 |
530,879 |
| Total Expenditures |
16,807,550 |
17,338,429 |
530,879 |
| Fund Equity Available |
4,639,708 |
4,511,393 |
249,054 |
| Rev - Exp |
(247,822) |
249,054 |
496,875 |
2022-23 Special Education Fund Operating Budget
|
REVENUE
|
2022-23 ADOPTED
June 13, 2022 |
2022-23 AMENDED
January 23, 2023 |
|
VARIANCE |
| Local |
22,935,261 |
22,902,675 |
|
(32,587) |
| State |
12,041,755 |
13,135,126 |
|
1,093,371 |
| Federal |
8,020,000 |
8,680,279 |
|
660,279 |
| Income Trans/Other |
300,000 |
325,678 |
|
25,678 |
| Total Revenue |
43,297,016 |
45,043,758 |
|
1,746,741 |
| Fund Equity |
8,981,491 |
8,981,491 |
|
0 |
| Total Available |
52,278,507 |
54,025,249 |
|
1,746,741 |
EXPENDITURES
|
2022-23 ADOPTED
June 13, 2022 |
2022-23 AMENDED
January 23, 2023 |
|
VARIANCE |
| Administration Center |
22,252,415 |
21,833,907 |
|
(418,508) |
| Blossomland Learning Center |
7,929,459 |
8,189,281 |
|
259,822 |
| Blossomland Remodel Project |
0 |
600,000 |
|
600,000 |
| Lighthouse Education Center |
7,554,374 |
7,760,597 |
|
206,223 |
| District Improvements |
1,750,000 |
900,000 |
|
(850,000) |
| Juvenile Center |
737,542 |
902,111 |
|
164,569 |
| Transportation Center |
3,576,500 |
3,574,500 |
|
(2,000) |
| Total Expenditures |
43,800,290 |
43,760,396 |
|
(39,894) |
| Fund Equity Available |
8,478,217 |
10,264,852 |
|
1,388,365 |
| Revenue-Expense |
(503,274) |
1,283,361 |
|
1,786,635 |
| |
|
|
2022-23 General Education Fund Operating Budget
REVENUE
|
2021-22 FINAL
June 13, 2022 |
2022-23 ADOPTED
June 13, 2022 |
VARIANCE |
| Local |
2,690,108 |
2,686,244 |
(3,864) |
| State |
10,092,079 |
10,129,485 |
37,406 |
| Federal |
1,794,918 |
2,245,000 |
450,082 |
| Income Trans/Other |
1,338,598 |
1,499,000 |
160,402 |
| Total Revenue |
15,915,703 |
16,559,729 |
644,026 |
| Fund Equity |
4,114,887 |
4,510,160 |
395,273 |
| Total Available |
20,030,590 |
21,069,889 |
1,039,299 |
EXPENDITURES
|
2021-22 FINAL
June 13, 2022 |
2021-22 ADOPTED
June 13, 2022 |
VARIANCE |
| Administration Center |
15,520,430 |
16,807,550 |
1,287,120 |
| Total Expenditures |
15,520,430 |
16,807,550 |
1,287,120 |
| Fund Equity Available |
4,510,160 |
4,262,338 |
(247,822) |
| Rev - Exp |
395,273 |
(247,822) |
(643,095) |
2022-23 Special Education Fund Operating Budget
REVENUE
|
2021-22 FINAL
June 13, 2022 |
2022-23 ADOPTED
June 13, 2022 |
|
VARIANCE |
| Local |
22,633,292 |
22,935,261 |
|
301,969 |
| State |
10,931,759 |
12,041,755 |
|
1,109,996 |
| Federal |
8,055,733 |
8,020,000 |
|
(35,733) |
| Income Trans/Other |
500,000 |
300,000 |
|
(200,000) |
| Total Revenue |
42,120,784 |
43,297,016 |
|
1,176,232 |
| Fund Equity |
10,094,557 |
8,981,491 |
|
(1,113,066) |
| Total Available |
52,215,341 |
52,278,507 |
|
63,166 |
EXPENDITURES
|
2021-22 FINAL
June 13, 2022 |
2022-23 ADOPTED
June 13, 2022 |
|
VARIANCE |
| Administration Center |
21,037,615 |
22,252,415 |
|
1,214,800 |
| Blossomland Learning Center |
7,277,627 |
7,929,459 |
|
651,832 |
| Blossomland Remodel Project |
2,710,000 |
0 |
|
(2,710,000) |
| Lighthouse Education Center |
7,145,570 |
7,554,374 |
|
408,804 |
| District Improvements |
200,000 |
1,750,000 |
|
1,550,000 |
| Juvenile Center |
683,824 |
737,542 |
|
53,718 |
| Transportation Center |
3,574,500 |
3,576,500 |
|
2,000 |
| Total Expenditures |
42,629,136 |
43,800,290 |
|
1,171,154 |
| Fund Equity Available |
9,586,205 |
8,478,217 |
|
(1,107,988) |
| Revenue-Expense |
(508,351) |
(503,274) |
|
5,078 |
| |
|
|
2021-22 General Education Fund Operating Budget
REVENUE
|
2021-22 ADOPTED
June 14, 2021 |
2021-22 AMENDED
March 14, 2022 |
VARIANCE |
| Local |
2,558,415 |
2,636,015 |
77,600 |
| State |
7,618,353 |
9,814,426 |
2,196,073 |
| Federal |
1,671,876 |
1,794,918 |
123,042 |
| Income Trans/Other |
1,524,000 |
1,211,800 |
(312,200) |
| Total Revenue |
13,372,644 |
15,457,159 |
2,084,515 |
| Fund Equity |
4,230,706 |
4,114,887 |
(115,819) |
| Total Available |
17,603,350 |
19,572,046 |
1,968,696 |
EXPENDITURES
|
2021-22 ADOPTED
June 14, 2021 |
2021-22 AMENDED
March 14, 2022 |
VARIANCE |
| Administration Center |
13,386,226 |
15,426,206 |
2,039,980 |
| Total Expenditures |
13,386,226 |
15,426,206 |
2,039,980 |
| Fund Equity Available |
4,217,124 |
4,145,840 |
(71,284) |
| Rev - Exp |
(13,582) |
30,953 |
44,535 |
2021-22 Special Education Fund Operating Budget
REVENUE
|
2021-22 ADOPTED
June 14, 2021 |
2021-22 AMENDED
March 14, 2022 |
|
VARIANCE |
| Local |
22,562,433 |
22,652,265 |
|
89,832 |
| State |
10,663,215 |
12,010,924 |
|
1,347,709 |
| Federal |
7,687,478 |
8,015,733 |
|
328,255 |
| Income Trans/Other |
250,000 |
500,000 |
|
250,000 |
| Total Revenue |
41,163,126 |
43,178,922 |
|
2,015,796 |
| Fund Equity |
7,218,619 |
10,094,557 |
|
2,875,938 |
| Total Available |
48,381,745 |
53,273,479 |
|
4,891,734 |
EXPENDITURES
|
2021-22 ADOPTED
June 14, 2021 |
2021-22 AMENDED
March 14, 2022 |
|
VARIANCE |
| Administration Center |
19,818,850 |
21,786,536 |
|
1,967,686 |
| Blossomland Learning Center |
7,616,317 |
7,356,374 |
|
(259,943) |
| Blossomland Remodel Project |
3,000,000 |
3,103,688 |
|
103,688 |
| Lighthouse Education Center |
6,469,473 |
7,205,710 |
|
736,237 |
| District Improvements |
|
500,000 |
|
500,000 |
| Juvenile Center |
724,632 |
763,180 |
|
38,548 |
| Transportation Center |
3,741,500 |
3,576,500 |
|
(165,000) |
| Total Expenditures |
41,370,772 |
44,291,988 |
|
2,921,216 |
| Fund Equity Available |
6,866,956 |
8,891,491 |
|
2,024,535 |
| Revenue-Expense |
(2,031,735) |
(1,113,066) |
|
918,669 |
| |
|
|
2021-22 General Education Fund Operating Budget
REVENUE
|
2020-21 FINAL
June 14, 2021 |
2021-22 ADOPTED
June 14, 2021 |
VARIANCE |
| Local |
2,867,110 |
2,558,415 |
(308,695) |
| State |
7,861,051 |
7,618,353 |
(242,698) |
| Federal |
1,805,158 |
1,671,876 |
(133,282) |
| Income Trans/Other |
1,696,054 |
1,524,000 |
(172,054) |
| Total Revenue |
14,229,373 |
13,372,644 |
(856,729) |
| Fund Equity |
4,230,706 |
4,230,706 |
0 |
| Total Available |
18,460,079 |
17,603,350 |
(856,729) |
EXPENDITURES
|
2020-21 FINAL
June 14, 2021 |
2021-22ADOPTED
June 14, 2021 |
VARIANCE |
| Administration Center |
13,950,206 |
13,386,226 |
(563,980) |
| Total Expenditures |
13,950,206 |
13,386,226 |
(563,980) |
| Fund Equity Available |
4,509,873 |
4,217,124 |
(292,749) |
| Rev - Exp |
279,167 |
(13,582) |
(292,749) |
2021-22 Special Education Fund Operating Budget
REVENUE
|
2020-2021 FINAL
June 14, 2021 |
2021-22 ADOPTED
June 14, 2021 |
|
VARIANCE |
| Local |
22,111,277 |
22,562,433 |
|
451,156 |
| State |
10,843,079 |
10,663,215 |
|
(179,864) |
| Federal |
7,793,992 |
7,687,478 |
|
(106,514) |
| Income Trans/Other |
200,000 |
250,000 |
|
50,000 |
| Total Revenue |
40,948,348 |
41,163,126 |
|
214,778 |
| Fund Equity |
7,218,619 |
7,218,619 |
|
0 |
| Total Available |
48,166,967 |
48,381,745 |
|
214,778 |
EXPENDITURES
|
2020-2021 FINAL
June 14, 2021 |
2021-22 ADOPTED
June 14, 2021 |
|
VARIANCE |
| Administration Center |
18,649,418 |
19,818,850 |
|
(1,169,4320 |
| Blossomland Learning Center |
7,768,181 |
7,616,317 |
|
151,864 |
| Blossomland Remodel Project |
4,202,200 |
3,000,000 |
|
1,202,200 |
| Lighthouse Education Center |
6,261,360 |
6,469,473 |
|
(208,113) |
| Juvenile Center |
676,752 |
724,632 |
|
47,880 |
| Transportation Center |
3,742,100 |
3,741,500 |
|
600 |
| Total Expenditures |
41,300,011 |
41,370,772 |
|
(70,761) |
| Fund Equity Available |
5,186,880 |
6,866,956 |
|
285,539 |
| Revenue-Expense |
(2,465,579) |
(2,031,735) |
|
144,016 |
| |
|
|
|
|
2020-21 General Education Fund Operating Budget
REVENUE
|
2020-21 ADOPTED
June 15, 2020 |
2020-21 AMENDED
January 11, 2021 |
VARIANCE |
| Local |
2,692,380 |
2,818,892 |
126,512 |
| State |
6,461,983 |
7,206,641 |
744,658 |
| Federal |
1,598,604 |
1,805,158 |
206,554 |
| Income Trans/Other |
1,864,487 |
1,647,710 |
(216,777) |
| Total Revenue |
12,617,454 |
13,478,401 |
860,947 |
| Fund Equity |
4,497,249 |
4,639,708 |
142,459 |
| Total Available |
17,114,703 |
18,118,109 |
1,003,406 |
EXPENDITURES
|
2020-21 ADOPTED
June 15, 2020 |
2020-21 AMENDED
January 11, 2021 |
VARIANCE |
| Administration Center |
12,474,995 |
13,621,111 |
1,146,116 |
| Total Expenditures |
12,474,995 |
13,621,111 |
1,146,116 |
| Fund Equity Available |
4,639,708 |
4,496,998 |
(142,710) |
| Rev - Exp |
142,459 |
(142,710) |
(285,169) |
2020-21 Special Education Fund Operating Budget
REVENUE
|
2020-2021 ADOPTED
June 15, 2020 |
2020-21 AMENDED
January 11, 2021 |
|
VARIANCE |
| Local |
21,551,826 |
22,004,826 |
|
453,000 |
| State |
10,043,928 |
10,410,507 |
|
366,579 |
| Federal |
7,307,418 |
7,666,997 |
|
359,579 |
| Income Trans/Other |
250,000 |
250,000 |
|
0 |
| Total Revenue |
39,153,172 |
40,332,330 |
|
1,179,158 |
| Fund Equity |
6,930,156 |
4,464,577 |
|
(2,465,579) |
| Total Available |
46,083,328 |
44,796,907 |
|
(1,286,421) |
EXPENDITURES
|
2020-2021 ADOPTED
June 15, 2020 |
2020-21 AMENDED
January 11, 2021 |
|
VARIANCE |
| Administration Center |
18,958,506 |
19,218,935 |
|
260,429 |
| Blossomland Learning Center |
7,806,682 |
8,188,297 |
|
381,615 |
| Blossomland Remodel Project |
4,150,000 |
4,150,000 |
|
0 |
| Lighthouse Education Center |
6,206,199 |
6,309,469 |
|
103,270 |
| Juvenile Center |
755,864 |
755,864 |
|
(0) |
| Transportation Center |
3,741,500 |
3,741,500 |
|
0 |
| Total Expenditures |
41,618,751 |
42,364,065 |
|
745,314 |
| Fund Equity Available |
4,464,577 |
2,432,842 |
|
(2,031,735) |
| Revenue-Expense |
(2,465,579) |
(2,031,735) |
|
433,844 |
| |
|
|
|
|
| |
2020-21 General Education Fund Operating Budget
|
|
| REVENUE |
2019-20 FINAL
June 15, 2020 |
2020-21 CURRENT ADOPTED
June 15, 2020 |
VARIANCE |
| Local |
$3,137,336 |
$2,692,380 |
(444,956) |
| State |
$6,694,811 |
$6,461,983 |
(232,828) |
| Federal |
$1,598,995 |
$1,598,604 |
(391) |
| Income. Trans/Other |
$1,899,586 |
$1,864,487 |
(35,099) |
| Total Revenue |
$13,330,728 |
$12,617,454 |
(713,274) |
| Fund Equity |
$4,497,249 |
$4,986,998 |
489,749 |
| Est. Total Available |
$17,827,977 |
$17,604,452 |
(223,525) |
| EXPENDITURES |
2019-20 FINAL
June 15, 2020 |
2020-21 CURRENT ADOPTED
June 15, 2020 |
VARIANCE |
| Administration Center |
$12,840,979 |
$12,474,995 |
(365,984) |
| Total Expenditures |
$12,840,979 |
$12,474,995 |
(365,984) |
| Fund Equity Available |
$4,986,998 |
$5,129,458 |
142,460 |
| Rev-Exp |
$489,749 |
$142,460 |
(347,289) |
2020-21 Special Education Fund Operating Budget
| REVENUE |
2019-20 FINAL
June 15, 2020 |
2020-21 CURRENT ADOPTED
June 15, 2020 |
VARIANCE |
| Local |
$21,278,499 |
$21,551,826 |
273,327 |
| State |
$10,349,612 |
$10,043,928 |
(305,684) |
| Federal |
$7,317,716 |
7,307,418 |
(10,298) |
| Income. Trans/Other |
$200,000 |
$250,000 |
$50,000 |
| Total Revenue |
$39,145,827 |
$39,153,172 |
7,345 |
| Fund Equity |
$6,930,156 |
$5,193,923 |
(1,736,233) |
| Total Available |
$46,075,983 |
$44,347,095 |
(1,728,888) |
| EXPENDITURES |
2019-20 FINAL
June 15, 2020 |
2020-21 CURRENT ADOPTED
June 15, 2020 |
VARIANCE |
| Administration Center |
$17,898,452 |
$18,958,506 |
1,060,054 |
| Blossomland Learning Center |
$8,762,546 |
$7,806,682 |
(955,864) |
| Blossomland Remodel Project |
$3,500,000 |
$4,150,000 |
650,000 |
| Lighthouse Education Center |
$6,719,872 |
$6,206,199 |
(513,673) |
| Juvenile Center |
$681,450 |
$755,864 |
$74,414 |
| Transportation Center |
$3,319,740 |
$3,741,500 |
421,760 |
| Total Expenditures |
$40,882,060 |
$41,618,751 |
736,691 |
| Fund Equity Available |
$5,193,923 |
$2,728,345 |
(2,465,578) |
| Revenue-Expense |
(1,736,233) |
(2,465,578) |
(729,345) |
2019-20 General Fund Operating Budget and Revisions
| REVENUES |
2019-20 Adopted
June 10, 2019 |
2019-20 Amended
January 13, 2020 |
Variance |
| Local |
$3,232,368 |
$3,064,474 |
$-167,894 |
| State |
$5,768,358 |
$6,321,983 |
$553,625 |
| Federal |
$1,600,000 |
$1,598,995 |
$-1,005 |
| Income Trans/Other |
$2,097,204 |
$1,864,807 |
$-232,397 |
| Total Revenues |
$12,697,930 |
$12,850,259 |
$152,329 |
Fund Equity
|
$4,541,215 |
$4,751,684 |
$210,469 |
Est. Total Available
|
$17,239,145 |
$17,601,934 |
$362,798 |
Administration Center
|
$12,487,461 |
$12,476,990 |
$-10,471 |
Total Expenditures
|
$12,487,461 |
$12,476,990 |
$-10,471 |
Fund Equity Available
|
$4,751,684 |
$5,124,953 |
$373,269 |
| Revenue Minus Expenditures |
$210,469 |
$373,269 |
$162,800
|
2019-20 Special Education Fund Operating Budget and Revisions
| Local |
$21,028,866 |
$21,161,918 |
$133,052 |
| State |
$9,886,000 |
$10,079,757 |
$193,757 |
| Federal |
$7,371,800 |
$7,336,056 |
$-35,744 |
Income Trans/Other
|
$250,000 |
$250,000 |
$0 |
| Total Revenues |
$38,536,666 |
$38,827,731 |
$291,065 |
Fund Equity
|
$7,127,237 |
$4,427,787 |
$-2,699,450 |
Total Available
|
$45,663,903 |
$43,255,518 |
$-2,408,385 |
Administration Center
|
$18,399,886 |
$18,318,024 |
$-81,862 |
Blossomland Learning Center
|
$8,773,518 |
$8,809,218 |
$35,700 |
Blossomland Remodel Project
|
$3,000,000 |
$3,000,000 |
$0 |
Lighthouse Education Center
|
$6,688,087 |
$6,688,587 |
$500 |
Juvenile Center
|
$771,425 |
$748,425 |
$-23,000 |
Transportation Center
|
$3,603,200 |
$3,603,200 |
$0 |
Total Expenditures
|
$41,236,116 |
$41,167,454
|
$-68,662 |
Fund Equity Available
|
$4,427,787 |
$2,088,064 |
$-2,339,723 |
Revenue Minus Expense
|
$-2,699,450 |
$-2,339,723 |
$359,727 |