1. Galesburg-Augusta Community
Schools
Ruth Beier
MEA Economist
March 5, 2013

2. A note about the data
 Data sources are included for each exhibit.
 When possible, data for 2011-12 is included.
 2011-12 audited data is not yet available for
comparing a large number of districts.
 2012-13 data is still “budgeted” information. The
district is not required to complete the 2012-13
audit until November 15, 2013.
2 Galesburg-Augusta March 5, 2013

3. Galesburg-Augusta General Fund
Balance
End of Year General Fund General Fund Balance as a % of
School Year Balance General Fund Expenditure General Fund Expenditure
2006-07 $980,098 $11,497,229 8.5%
2007-08 $1,100,130 $10,856,984 10.1%
2008-09 $953,179 $10,935,997 8.7%
2009-10 $475,594 $11,236,583 4.2%
2010-11 $898,009 $10,992,802 8.2%
2011-12 $918,818 $10,604,657 8.7%
Average $887,638 $11,020,709 8.1%
Source: Michigan Department of Education FID Reports: http://cepi.state.mi.us/FidFormb/
3 Galesburg-Augusta March 5, 2013

4. Galesburg-Augusta General Fund
Balance
in Dollars
End of Year General Fund Balance
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Source: Michigan Department of Education FID Reports:
http://cepi.state.mi.us/FidFormb/
4 Galesburg-Augusta March 5, 2013

5. Galesburg-Augusta General Fund
Balance
as a % of General Fund Expenditure
General Fund Balance as a % of General Fund Expenditure
12.0%
10.0%
8.0%
6.0%
4.0%
2.0%
0.0%
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Source: Michigan Department of Education FID Reports:
http://cepi.state.mi.us/FidFormb/
5 Galesburg-Augusta March 5, 2013

6. Recent Budgeting Accuracy
Difference
Budgeted Change in Actual Audited Change in Between Budget
Year General Fund Balance General Fund Balance and Audit
2010-11 $6,762 $422,415 $415,653
2011-12 -$225,104 $20,808 $245,912
Source: District Audits
6 Galesburg-Augusta March 5, 2013

7. Recent Budgeting Accuracy
$500,000
$422,415
$400,000
$300,000
$200,000
Budgeted Change in General
$100,000 Fund Balance
$6,762 $20,808
Actual Audited Change in
$0 General Fund Balance
-$100,000
-$200,000
-$225,104
-$300,000
2010-11 2011-12
Source: District Audits
7 Galesburg-Augusta March 5, 2013

8. Commitment to Instruction
Instructional
Expenditure as a % of
General Fund Instructional
Year Expenditure Expenditure
2002-03 65.8% $6,054,167
2003-04 57.6% $5,918,393
2004-05 59.8% $6,183,893
2005-06 60.9% $6,816,545
2006-07 61.1% $7,019,924
2007-08 61.7% $6,699,946
2008-09 64.0% $6,997,029
2009-10 63.2% $7,105,861
2010-11 56.7% $6,236,021
2011-12 60.4% $6,407,083
Instructional expenditure includes salary, benefits, FICA, MPSERS, supplies, purchased services, capital purchases for
the instruction function
Source: Michigan Department of Education FID Reports: http://cepi.state.mi.us/FidFormb/
8 Galesburg-Augusta March 5, 2013

9. Commitment to Instruction
Instructional Expenditure as a % of General Fund Expenditure
68.0%
Last year before new Superintendent
66.0%
64.0%
62.0%
60.0%
58.0%
56.0%
54.0%
52.0%
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
Source: Michigan Department of Education FID Reports:
http://cepi.state.mi.us/FidFormb/
9 Galesburg-Augusta March 5, 2013

10. Commitment to Instruction
Instructional Total Compensation
$7,000,000 Last year before new Superintendent
$6,808,273
$6,800,000 $6,750,125
$6,600,000 $6,558,945
$6,382,886
$6,400,000
$6,200,000
$6,058,666
$6,000,000 $5,948,859
$5,800,000
$5,600,000
$5,400,000
2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Expenditure includes salary, benefits, FICA, MPSERS for teachers and
instructional parapros
Source: Michigan Department of Education FID Reports:
http://cepi.state.mi.us/FidFormb/
Galesburg-Augusta
10 March 5, 2013

11. Teacher Contribution to District Fund
Balance
General Fund Balance at the beginning of 2012-13 $918,818
Source: District Audit
DISTRICT SAVINGS FROM TEACHERS IN 2012-13
Salary, FICA, and retirement cost of teachers -- 2011-12 $4,637,092
Salary, FICA, and retirement cost of teachers -- 2012-13 $4,542,762
Savings from reduced salary, FICA, retirement cost of teachers $94,330
Source: Data provided by district
District's Insurance cost of teachers -- 2011-12 $1,058,378
District's Insurance cost of teachers -- 2012-13 $896,874
Savings from reduced insurance cost of teachers $161,504
Source: Data provided by district
Total Teacher Contribution to District General Fund Balance $255,834
Teacher Contribution as a Percent of Total General Fund Balance 28%
11 Galesburg-Augusta March 5, 2013

12. Impact of Privatization on General Fund
Balance
General Fund Balance at the beginning of 2012-13 $918,818
Source: District Audit
DISTRICT COST INCREASE FROM TRANSPORTATION
General Fund expenditure on transportation -- 2011-12 $683,441
General Fund expenditure on transportation -- 2012-13 $752,167
Increased in transportation expenditures $68,726
DISTRICT COST INCREASE FROM CUSTODIAL MAINTENANCE
General Fund expenditure on custodial maintenance -- 2011-12 $1,010,503
General Fund expenditure on custodial maintenance -- 2012-13 $1,154,998
Increased in transportation expenditures $144,495
Total Reduction in General Fund Balance from Transportation and Custodial/Maint. $213,221
Transportation and Custodial Maint Cost Increase as a % of General Fund Balance 23%
Expenditure includes salary, benefits, equipment, purchased services, supplies
Source: Michigan Department of Education FID Reports: http://cepi.state.mi.us/FidFormb/
Budget information provided by district
12 Galesburg-Augusta March 5, 2013

13. Commitment to Administration
Administrative Expenditure
as a % of General Fund
Year Expenditure Administrative Expenditure
2002-03 12.2% $1,126,280
2003-04 10.4% $1,071,628
2004-05 12.3% $1,276,757
2005-06 11.9% $1,330,229
2006-07 12.0% $1,376,112
2007-08 12.5% $1,359,912
2008-09 11.2% $1,221,751
2009-10 11.9% $1,332,966
2010-11 13.1% $1,434,711
2011-12 14.6% $1,544,410
Source: Michigan Department of Education FID Reports:
http://cepi.state.mi.us/FidFormb/
13 Galesburg-Augusta March 5, 2013

14. Commitment to Administration
Administrative Expenditure as a % of General
Fund Expenditure
16.0%
14.0%
12.0%
10.0%
8.0% Last year before new Superintendent
6.0%
4.0%
2.0%
0.0%
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
Source: Michigan Department of Education FID Reports:
http://cepi.state.mi.us/FidFormb/
14 Galesburg-Augusta March 5, 2013

15. Four Year Superintendent Total Compensation
YEAR TOTAL COMPENSATION %
CHANGE
09-10 149,820
10-11 176,378 +17.7%
11-12 185,177 +5.0%
12-13 192,942 +4.2%
Superintendent % Change from 09-10 to 12-13=+28.8%
VS.
15 Teacher % Change from 09-10 to 12-13= 5, 2013
Galesburg-Augusta March 9.0% -
Budget information provided by district

16. Superintendent Total Compensation
2011-12 Audited Expenditure 2012-13 Budgeted Expenditure
SALARY-SUPERINTENDENT $109,594 $109,594
403B AND LONGEVITY APYMENTS $5,500 $5,500
HEALTH INSUR-SUPERINTENDENT $14,537 $14,204
COLLEGE TUITION-SUPERINTEND $350 $2,600
FICA-SUPERINTENDENT $8,155 $9,460
RETIREMENT-SUPERINTENDENT $27,812 $31,732
WORKERS COMP;SUPERINTENDENT $402 $416
BD PD ANNUITIES, SUPT $8,565 $8,565
WORKSHOPS/CONF EXP-SUPT $6,991 $7,500
DUES/FEES-SUPT $1,065 $1,500
MISC EXPENSE, SUPT $2,206 $2,500
Total Superintendent Compensation $185,177 $193,571
Budget information provided by district
16 Galesburg-Augusta March 5, 2013

17. Instructional Total Expenditure in Districts with Similar Pupils Counts (Plus and Minus 75 Students)
School District 2006-07 2007-08 2008-09 2009-10 2010-11
Blissfield Community Schools 63.04% 63.99% 65.74% 65.92% 67.22%
Bad Axe Public Schools 66.20% 64.96% 64.57% 65.87% 66.12%
Grass Lake Community Schools 63.78% 65.23% 60.17% 62.71% 65.88%
Bangor Public Schools (Van Buren) 63.09% 62.88% 62.36% 61.49% 65.59%
Hesperia Community Schools 65.41% 64.45% 66.28% 67.09% 65.16%
Pine River Area Schools 62.61% 60.33% 63.35% 66.07% 64.35%
N.I.C.E. Community Schools 63.13% 63.25% 64.12% 67.86% 63.88%
Byron Area Schools 63.25% 61.87% 60.79% 65.56% 63.83%
Houghton-Portage Township Schools 65.14% 67.17% 67.93% 65.72% 63.82%
Saranac Community Schools 62.07% 62.51% 64.41% 64.22% 63.45%
Clinton Community Schools 60.14% 58.79% 62.41% 67.23% 62.99%
Cass City Public Schools 61.78% 67.77% 64.13% 65.42% 62.64%
Hart Public School District 61.24% 60.77% 60.92% 61.53% 62.62%
Mason Consolidated Schools (Monroe) 60.00% 58.54% 59.42% 62.05% 62.57%
St. Louis Public Schools 60.71% 60.13% 61.81% 62.41% 62.41%
Laingsburg Community School District 62.67% 63.02% 63.90% 65.01% 62.25%
Bronson Community School District 60.35% 59.90% 60.10% 61.57% 61.00%
Frankenmuth School District 57.16% 57.79% 55.34% 58.89% 60.25%
Lake City Area School District 60.32% 58.56% 58.23% 60.74% 60.04%
Schoolcraft Community Schools 58.96% 58.63% 59.81% 59.15% 59.64%
Galesburg-Augusta Community Schools 61.05% 61.71% 63.98% 63.23% 56.72%
Whitmore Lake Public Schools 55.44% 55.26% 55.69% 55.79% 56.36%
Cassopolis Public Schools 53.47% 54.38% 55.73% 56.28% 55.83%
Manchester Community Schools 51.62% 52.14% 53.56% 54.15% 54.65%
Sandusky Community School District 61.90% 62.84% 62.67% 55.77% 52.58%
River Rouge School District 56.42% 52.07% 48.64% 47.64% 49.82%
Comparable Group Average 60.81% 60.73% 61.00% 61.90% 61.22%
Definitions
Instruction: Teachers and classroom paraprofessionals. Instructional Total Expenditure: salary, benefits, equipment, purchased services, supplies.
Source: Michigan Department of Education FID Reports: http://cepi.state.mi.us/FidFormb/
17 Galesburg-Augusta March 5, 2013

18. Administrative Total Expenditure in Districts with Similar Pupils Counts (Plus and Minus 75
Students)
2006-07 2007-08 2008-09 2009-10 2010-11
Sandusky Community School District 9.62% 9.12% 9.00% 18.37% 23.30%
Saranac Community Schools 14.82% 15.24% 13.58% 15.07% 14.95%
St. Louis Public Schools 12.31% 12.53% 12.00% 12.56% 13.52%
Cassopolis Public Schools 15.19% 14.14% 13.57% 14.38% 13.16%
Laingsburg Community School District 12.36% 12.10% 12.41% 12.90% 13.09%
Galesburg-Augusta Community Schools 11.96% 12.52% 11.17% 11.86% 13.05%
Pine River Area Schools 12.26% 11.32% 11.59% 12.36% 12.69%
Mason Consolidated Schools (Monroe) 13.30% 13.53% 13.14% 12.85% 12.68%
Schoolcraft Community Schools 10.07% 10.61% 10.09% 10.63% 12.50%
Bronson Community School District 12.57% 12.75% 11.69% 11.70% 12.37%
Lake City Area School District 11.28% 12.60% 12.53% 12.22% 12.33%
Whitmore Lake Public Schools 10.80% 10.64% 11.65% 12.41% 11.81%
Blissfield Community Schools 12.22% 11.04% 11.11% 11.45% 11.45%
Houghton-Portage Township Schools 12.09% 11.67% 11.56% 10.86% 11.45%
Bad Axe Public Schools 11.15% 11.14% 11.32% 12.20% 11.44%
Cass City Public Schools 9.25% 10.12% 11.82% 11.62% 11.24%
Grass Lake Community Schools 9.77% 9.45% 10.04% 10.77% 11.24%
Hart Public School District 12.04% 11.46% 11.54% 11.78% 11.10%
Frankenmuth School District 10.46% 10.22% 10.64% 10.99% 11.08%
River Rouge School District 10.58% 12.43% 10.95% 11.06% 11.00%
Bangor Public Schools (Van Buren) 12.41% 12.95% 13.52% 13.17% 10.73%
Byron Area Schools 12.28% 12.68% 12.21% 11.13% 10.56%
Clinton Community Schools 13.42% 11.75% 11.74% 11.35% 10.53%
Manchester Community Schools 10.25% 10.66% 9.89% 9.75% 9.92%
N.I.C.E. Community Schools 10.07% 10.66% 9.78% 9.38% 9.46%
Hesperia Community Schools 8.62% 8.28% 8.97% 8.82% 8.27%
Comparable Group Average 11.58% 11.60% 11.44% 11.99% 12.11%
Definitions
Administration: Superintendent’s office, business office, principals’ offices. Admin Total Expenditure: salary, benefits, equipment, purchased
services, supplies.
Source: Michigan Department of Education FID Reports: http://cepi.state.mi.us/FidFormb/
18 Galesburg-Augusta March 5, 2013

19. Custodial Maintenance Total Expenditure in Districts with Similar Pupils Counts (Plus and Minus 75
Students)
2006-07 2007-08 2008-09 2009-10 2010-11
River Rouge School District 12.93% 15.54% 17.48% 13.99% 13.33%
Manchester Community Schools 12.57% 12.43% 11.60% 11.11% 10.80%
Laingsburg Community School District 11.68% 10.98% 11.20% 10.19% 10.72%
Cassopolis Public Schools 11.84% 12.05% 12.22% 11.42% 10.61%
Schoolcraft Community Schools 11.46% 11.44% 11.06% 10.56% 10.51%
St. Louis Public Schools 10.35% 11.55% 11.70% 10.91% 10.47%
Bronson Community School District 9.53% 9.61% 10.51% 10.38% 10.16%
Galesburg-Augusta Community Schools 11.34% 10.79% 12.40% 11.27% 10.08%
Bangor Public Schools (Van Buren) 9.29% 9.82% 9.38% 9.72% 10.07%
Sandusky Community School District 11.65% 11.55% 11.94% 9.87% 9.67%
Bad Axe Public Schools 10.56% 11.22% 11.01% 9.75% 9.54%
Grass Lake Community Schools 11.41% 13.52% 13.14% 9.14% 9.54%
Frankenmuth School District 10.33% 10.29% 9.77% 10.14% 9.52%
Clinton Community Schools 9.38% 10.21% 9.54% 9.01% 9.30%
Whitmore Lake Public Schools 11.51% 12.90% 10.78% 9.39% 9.25%
Hart Public School District 9.60% 10.10% 10.36% 10.30% 9.23%
Pine River Area Schools 10.34% 13.30% 11.48% 8.37% 9.16%
Mason Consolidated Schools (Monroe) 10.01% 10.61% 10.64% 9.79% 9.12%
Lake City Area School District 9.50% 9.62% 9.77% 8.90% 8.79%
Byron Area Schools 10.15% 10.15% 10.56% 8.88% 8.72%
Houghton-Portage Township Schools 8.86% 8.92% 8.41% 8.98% 8.47%
N.I.C.E. Community Schools 9.19% 9.33% 8.91% 9.25% 8.32%
Saranac Community Schools 8.67% 9.06% 9.01% 7.87% 8.14%
Blissfield Community Schools 9.43% 9.33% 8.76% 8.07% 7.96%
Hesperia Community Schools 9.41% 9.12% 8.56% 8.19% 7.66%
Cass City Public Schools 16.99% 7.62% 8.86% 7.21% 6.96%
Comparable Group Average 10.69% 10.81% 10.73% 9.72% 9.47%
Definitions
Custodial Maintenance: Custodial Maintenance services. Custodial Maint. Total Expenditure: salary, benefits, equipment, purchased services,
supplies.
Source: Michigan Department of Education FID Reports: http://cepi.state.mi.us/FidFormb/
19 Galesburg-Augusta March 5, 2013

20. Summary
* Galesburg-Augusta has a steady General Fund Balance.
* In the past two years, the public Budget has overstated the district's financial problem.
* The portion of the budget dedicated to instruction is lower than it has been.
* The portion of the budget dedicated to instruction began to fall in the 2009-10 year.
* Reductions in the district’s cost of teacher wages and benefits in 2012-13 will add to the district's fund balance.
* Privatization resulted in increased costs of transportation and custodial services.
* The portion of the budget dedicated to administration is higher than it has been.
* The portion of the budget dedicated to administration began to rise in the 2009-10 year.
* In contrast to the district's proposal for teachers, superintendent compensation is budgeted to go up this year.
* Compared to similar sized districts, Galesburg-Augusta ranks:
Below average in the portion of the budget dedicated to instruction
Above average in the portion of the budget dedicated to administration
Above average in the portion of the budget dedicated to custodial maintenance
20 Galesburg-Augusta March 5, 2013