DEFICIT ELIMINATION PLAN FLINT COMMUNITY … ELIMINATION PLAN FLINT COMMUNITY SCHOOL DISTRICT APPROVED OCTOBER 5, 2015 BY THE MICHIGAN DEPARTMENT OF EDUCATION NO YES NO YES NO YES

DEFICIT ELIMINATION PLAN

FLINT COMMUNITY SCHOOL DISTRICT

APPROVED OCTOBER 5, 2015 BY THEMICHIGAN DEPARTMENT OF EDUCATION

NO

YES

NO

YES

NO

YES

Step 1: Complete Contact Worksheet.

Step 2: Input Local Revenue data for deficit year and estimates for current and subsequent years to calculate effect on

General Fund.

Step 4: Input membership, foundation, taxable value, and Spec. Ed. Data for 2015-2016 to calculate 2015-16 State Foundation effect on General Fund.

Step 7: Input applicable State funded program data for deficit year and

estimates for current year and subsequent years to calculate Total

State Revenue effect on General Fund.

Step 8: Input applicable Federal funded program data for deficit year and

estimates for current year and subsequent years to calculate Federal

Revenue effect on General Fund.

Step 9: Input Instruction expenditure data for deficit year and target

expenditure data for current year and subsequent years to calculate

Instruction effect on General Fund.

Step 11: Input Support expenditure data for deficit year and target

expenditure data for current year and subsequent years to calculate Support

effect on General Fund.

Step 10: Input details of change in instruction expenditures to calculate

Do totals from Instruction Change

equal difference column from Instruction?

Step 12: Input details of change in support expenditures to calculate

Do totals from Support Change equal difference column from Support?

Step 13: Input all missing items on DEP, including beginning fund balance,

Revenue from Other Political Subdivisions, and Incoming Transfers.

Step 5: Input estimated membership, foundation, taxable value, and Spec. Ed. Data for 2016-2017 to calculate 2016-17 State Foundation effect on General

Fund.

Is the ending fund balance (Line 29) (Cell Q32) a non-negative

number?

Step 13b: Return to previous steps and establish revenue increases or

expenditure reductions in order to yield Step 14: Complete a Budgetary Control Report for each Month until the deficit elimination process is completed or a

Step 3: Input membership, foundation, taxable value, and Spec. Ed. Data for 2014-2015 to calculate 2014-15 State Foundation effect on General Fund.

Step 6: Input estimated membership, foundation, taxable value, and Spec. Ed. Data for 2017-2018 to calculate 2017-18 State Foundation effect on General

Fund. Continue as needed.

District InformationDistrict Name School District, City of FlintDistrict Code 25010Address 923 E. Kearsley St., Flint MI 48503Superintendent InformationName Bilal Tawwab, SuperintendentEmail Address [email protected] Phone (810) 760-1249 Cell Business Manager InformationName Amanda SenkoEmail Address [email protected] Phone (810) 767-6188 Cell Board President InformationName Isaiah OliverEmail Address [email protected] Phone (810) 210-6823 Cell Union President InformationName Karen ChristianEmail Address [email protected] Phone (810) 733-7800 Cell

Local Revenue Worksheet Table I

1 Local Revenue WorksheetPreliminary Actual

2014-15Budgeted2015-16 Diff

Estimated2016-17 Diff





2 General Millage (111)(114)(12x) 7,200,000.00 7,200,000.00 0.00% 7,200,000.00 0.00% 7,200,000.00 0.00% 7,200,000.00 0.00% 7,200,000.00 0.00% 7,200,000.00 0.00%

3 Penalties and Int Earned on Tax (119) 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA4 Tuition from Individuals (13x) 0.00 125.00 NA 125.00 0.00% 125.00 0.00% 125.00 0.00% 125.00 0.00% 125.00 0.00%5 Transport from Individuals (14x) 775.00 775.00 0.00% 775.00 0.00% 775.00 0.00% 775.00 0.00% 775.00 0.00% 775.00 0.00%6 Earnings on Investments (15x) 1,300.00 1,300.00 0.00% 1,300.00 0.00% 1,300.00 0.00% 1,300.00 0.00% 1,300.00 0.00% 1,300.00 0.00%

7 Revenue from Student Activities (17x) 7,091.00 104,138.00 1368.59% 104,138.00 0.00% 104,138.00 0.00% 104,138.00 0.00% 104,138.00 0.00% 104,138.00 0.00%8 Community Service Revenue (18x) 350,000.00 354,355.00 1.24% 354,355.00 0.00% 354,355.00 0.00% 354,355.00 0.00% 354,355.00 0.00% 354,355.00 0.00%9 Rentals (191) 1,840.00 6,140.00 233.70% 6,140.00 0.00% 6,140.00 0.00% 6,140.00 0.00% 6,140.00 0.00% 6,140.00 0.00%

10 Private Donations (192) 3,773,982.91 1,733,428.28 -54.07% 581,378.00 -66.46% 581,378.00 0.00% 581,378.00 0.00% 581,378.00 0.00% 581,378.00 0.00%11 Other Misc, Local (16x, 199) 647,799.00 752,506.00 16.16% 752,506.00 0.00% 752,506.00 0.00% 752,506.00 0.00% 752,506.00 0.00% 752,506.00 0.00%

12 Total Local (1xx) This will populate the DEP Line 3 11,982,787.91 10,152,767.28 9,000,717.00 9,000,717.00 0.00% 9,000,717.00 0.00% 9,000,717.00 0.00% 9,000,717.00 0.00%

13 Other School District Tuition (511) 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA14 Other School District Transport (512) 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA15 ISD Collected Millage (513) 306,000.00 306,000.00 0.00% 306,000.00 0.00% 306,000.00 0.00% 306,000.00 0.00% 306,000.00 0.00% 306,000.00 0.00%

16 Compensation for Services Provided to Other Public Schools (518) 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA

17 Other Distributions from Other Public Schools (519) 67,905.00 70,168.00 3.33% 70,168.00 0.00% 70,168.00 0.00% 70,168.00 0.00% 70,168.00 0.00% 70,168.00 0.00%

18 Total from other Public Sch (51x) This will populate the DEP line 4 373,905.00 376,168.00 376,168.00 376,168.00 0.00% 376,168.00 0.00% 376,168.00 0.00% 376,168.00 0.00%

19 Other - Please Explain 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA

20

Total General Fund*This should be consistent with GF DEP Local and Other Public School Revenue 12,356,692.91 10,528,935.28 -14.79% 9,376,885.00 -10.94% 9,376,885.00 0.00% 9,376,885.00 0.00% 9,376,885.00 0.00% 9,376,885.00 0.00%

Notes:

Line 10 Private includes:Supt Tech. 400,000 - - - - - - Puberty 9,187 4,500 4,500 4,500.00 4,500.00 4,500.00 4,500.00 CFO Tech 1,700,000 1,150,000 - - - - - Business Office Reconfig 461,092 - - - - - - Ed Plan 452,258 STEM Support 178,325 178,325 178,325 178,325.00 178,325.00 178,325.00 178,325.00 Rainbow 170,511 Tot Lot 128,871 128,871 128,871 128,871.00 128,871.00 128,871.00 128,871.00 PLTW 3,096 4,900 2,850 2,850.00 2,850.00 2,850.00 2,850.00 Sale of Capital Asset 270,642 266,832 266,832 266,832.00 266,832.00 266,832.00 266,832.00 Union ReimbTransfers InLine 11 Other Misc includes:Misc - 500 500 500.00 500.00 500.00 500.00 E-Rate 429,428 429,428 429,428 429,428.00 429,428.00 429,428.00 429,428.00 Insurances 198,371 317,404 317,404 317,404.00 317,404.00 317,404.00 317,404.00 Print Services 20,000 5,174 5,174 5,174.00 5,174.00 5,174.00 5,174.00

Local Revenue Worksheet Table I

Explanations for Variance > 20%

State Aid Calculation 2014-15Membership:

Fall 2014 GE FTE 6,068.73 (A1) SRSD Fall GE Membership FTESpring 2015 GE FTE 5,874.29 (A2) SRSD Spring GE Membership FTE Blended GE FTE 6,049.29 (A3) 90% Fall GE FTE(A1) + 10% Spring GE FTE(A2)Fall 2014 SE FTE 286.35 (B1) SRSD Fall SE Membership FTESpring 2015 SE FTE 285.22 (B2) SRSD Spring SE Membership FTE Blended SE FTE 286.24 (B3) 90% Fall SE FTE(B1) + 10% Spring SE FTE(B2)Total FTE BLEND 6,335.52 C Add GE blend (A3) + SE blend (B3)

Taxable Value InformationNon-PRE Taxable Value 395,452,202$ (D1) Enter Current Non-PRE Value from Status ReportMillage Rate 0.018 EComm. PP Taxable Value 38,637,400$ (D2) Enter Current Comm PP Value from Status ReportMillage Rate 0.006 F

Local Revenue From Millage 7,349,964.036 G

This should be consistent with amount reported on the Local Revenue Worksheet under Major Class 111 (Line 2, Column H)

Foundation Information2015 Foundation Allowance 7,566$ (H1) 2015 Foundation AllowanceMaximum 2015 Fdtn 8,099$ (H2) Maximum 2015 FdtnState Share ((lesser of H1,H2)-(G/A3))) 6,350.99$ (I)

Foundation Allowance - Local Share of Foundation Allowance

Local Share (G/A3) 1,215.01$ (J)NH Property Value times Millage Rate divided by GE FTE Blend

1995 Foundation Allowance 5,752$ (K1)Maximum 1995 Fdtn. 6,500$ (K2)State Share of 1995 ((lesser of K1, K2)-(G/C))) 4,592$ (L)

NH Property Value times Millage Rate divided by Total FTE Blend

SE ObligationSE Costs 8,282,780$ (M1) Estimated SE4096SE Transportation Costs 459,971$ (M2) Estimated SE4094

1997 Section 52 1,455,401$ (M3)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls

1997 Section 58 454,288$ (M4)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls

Original SE Hold Harmless Amt. 1,909,689.25 (M5) Original SE Hold Harmless Amt.

Current SE Costs (M1) x.0633359998 524,598.15 (M6) Current cost x rate used to determine FY97 amountAdjusted Sect. 52 HH level 524,598.15 (M7) lesser of M3 & M6

Current SE trans cost (M2) x .704165 323,895.48 (M8) Current cost x rate used to determine FY97 amountAdjusted Sect. 58 HH level 323,895.48 (M9) lesser of M4 & M8Adjusted SEHH level 848,493.63 (M10) SE Hold Harmless Amt.

Calculations:CY Calculation Info:Section 20 (L x A3) 38,418,954.89 N1 CY State Share Times GE Blend FTEAdj for GE Non Residents -3,758.17 N2 Estimated Adj. For Non ResidentTotal Section 20 GE Fndtn. 38,415,196.72 N3 (N1+N2)SE Fdtn. (lesser of H1, H2 xB3) 2,165,669.14 O1 CY Foundation Times SE Blend FTEAdj for SE Non Residents -1,035.39 O2 Estimated Adj. For Non ResidentTotal SE Fndtn. 2,164,633.75 O3 (O1+O2)

51a Special Ed Costs *.286138 2,370,018.10 P1 State Obligation for Special Education Costs

51a Special Ed Trans Cost *.704165 323,895.48 P2 State Obligation for Special Education Transportation

State Obligation for SE Costs 2,693,913.58 P3 Total of P1 + P2

Section 51.a3 Hold HarmlessDifference between (M5- (P3-O3)) or 0 if negative $319,213.80 P4Total CY State Fdtn & SE Oblig.((N3+O3)+(P3-O1)+(P4) 41,428,324.11 QBreakdown of Foundation and SE

ObligationSection 22a - Proposal A (L*C) 29,090,630.89 R Proposal A ObligationSection 51c (P3) 2,693,913.58 (P3) Special Education Obligation based on SE CostsSection 22b (Q-R-P3) 9,643,779.63 S Discretionary Payment

Notes:



Taxable Value InformationNon-PRE Taxable Value 399,869,372 (D1) Enter Current Non-PRE Value from Status ReportMillage Rate 0.018 EComm. PP Taxable Value 43,416,000 (D2) Enter Current Comm PP Value from Status ReportMillage Rate 0.006 F

Local Revenue From Millage 7,458,144.696 G

This should be consistent with amount reported on the Local Revenue Worksheet under Major Class 111 (Line 2, Column H)

Foundation Information2016 Foundation Allowance 7,690 (H1) 2016 Foundation AllowanceMaximum 2016 Fdtn 8,169$ (H2) Maximum 2016 FdtnState Share ((lesser of H1,H2)-(G/A3))) 6,339.13$ (I)

Foundation Allowance - Local Share of Foundation Allowance

Local Share (G/A3) 1,350.87$ (J)NH Property Value times Millage Rate (D1*E+D2*F) divided by GE FTE Blend

1995 Foundation Allowance 5,752 (K1) 1995 Foundation AllowanceMaximum 1995 Fdtn. 6,500$ (K2) Maximum 1995 Fdtn.State Share of 1995 ((lesser of K1, K2)-(G/C))) 4,453$ (L)

NH Property Value times Millage Rate (D1*E+D2*F) divided by Total FTE Blend

SE ObligationSE Costs 6,968,131 (M1) Estimated SE4096SE Transportation Costs 459,971 (M2) Estimated SE4094

1997 Section 52 1,455,401 (M3)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.

1997 Section 58 454,288 (M4)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.










Notes:




Local Revenue From Millage 7,458,144.696 GThis should be consistent with amount reported on the Local Revenue Worksheet under Major Class 111 (Line 2, Column H)

Foundation Information2017 Foundation Allowance 7,766 (H1) 2017 Foundation AllowanceMaximum 2017 Fdtn 8,169$ (H2) Maximum 2017 FdtnState Share ((lesser of H1,H2)-(G/A3))) 6,253.81$ (I) Foundation Allowance - Local Share of Foundation Allowance




SE ObligationSE Costs 6,140,365 (M1) Estimated from Prior Year SE4096SE Transportation Costs 459,971 (M2) Estimated from Prior Year SE4094

1997 Section 52 1,455,401 (M3)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls

1997 Section 58 454,288 (M4)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls










Notes:

sasfMembership:




















Notes:














Current SE trans cost (M2) x .704165 323,895.48 (M8) Current cost x rate used to determine FY97 amountAdjusted Sect. 58 HH level 323,895.48 (M9) lesser of M4 & M8Adjusted SEHH level 699,953.29 (M10SE Hold Harmless Amt.







Notes:





















Notes:





















Notes:

Total State Revenue Table

Other State Worksheet

2014-15 Per Most Recent

State Aid Status Report

Budgeted2015-16 Diff

Explanation for Difference > than 20%









1 School Lunch Related 66,477.00 132,355.00 99.10% 132,355.00 0.00% 132,355.00 0.00% 132,355.00 0.00% 132,355.00 0.00%

2 Foundation (from SA Calc Worksheet Line R + Line S) 38,734,410.52 35,132,829.65 -9.30% 31,140,601.76 -11.36% 29,322,372.00 -5.84% 27,587,387.23 -5.92% 27,950,155.23 1.31%

3 Special Education (From SA Calc Worksheet Line P3 ) 2,693,913.58 2,317,742.55 -13.96% 2,080,887.24 -10.22% 2,044,175.45 -1.76% 2,022,841.28 -1.04% 2,022,841.28 0.00%

4 At Risk 3,357,540.69 4,179,448.00 24.48% 3,747,016.00 -10.35% 3,538,808.00 -5.56% 3,342,976.00 -5.53% 3,342,976.00 0.00%5 Math/Science 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA6 Renaissance Zone 248,628.28 212,896.24 -14.37% 212,896.24 0.00% 212,896.24 0.00% 212,896.24 0.00% 212,896.24 0.00%7 Adult 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA8 Career Tech 109,614.22 109,280.23 -0.30% 109,279.56 0.00% 109,279.65 0.00% 109,280.18 0.00% 109,280.18 0.00%

9 Headlee Obl./Data collection 158,326.71 158,326.71 0.00% 158,326.71 0.00% 158,326.71 0.00% 158,326.71 0.00% 158,326.71 0.00%

10 MPSERS 674,380.00 608,546.00 -9.76% 545,582.00 -10.35% 515,266.00 -5.56% 486,752.00 -5.53% 486,752.00 0.00%11 Best Practices incentive 316,873.00 0.00 -100.00% 0.00 NA 0.00 NA 0.00 NA 0.00 NA12 Other- Explain 5,620,705.15 5,403,293.44 -3.87% 5,008,877.44 -7.30% 4,818,973.44 -3.79% 4,640,357.44 -3.71% 4,640,357.44 0.00%13 PY ADJ 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA

14 Unearned State Revenue Utilized this Year 0.00 0.00 NA NA 0.00 NA 0.00 NA 0.00 NA

15

State Revenue Rec'd This Year,Deferred to future Year (Enter as negative) 2,285,483.00 0.00 -100.00% 0.00 NA 0.00 NA 0.00 NA 0.00 NA

16

Total General Fund*This line will populate the DEP State Revenue Line 6 54,199,875.16 48,122,362.81 -2.27 43,003,466.95 -0.50 40,720,097.48 -0.05 38,560,817.08 -0.05 38,923,585.08 0.01

17

Total All Funds*This should be consistent with the Audited Financial Statements 54,266,352.16 48,254,717.81 -11.08% 43,135,821.95 -10.61% 40,852,452.48 -5.29% 38,693,172.08 -5.29% 39,055,940.08 0.94%

Notes:Line 13:Court placed 360,905 360,905 360,905 360,905.14 360,905.14 360,905.14 Robotics 4,500 4,500 4,500 4,500.00 4,500.00 4,500.00 Hold Harmless - - - - - - 147© 4,251,133 3,812,024 3,417,608 3,227,704.00 3,049,088.00 3,049,088.00 Special ed rule change 87,842 87,842 87,842 87,842.30 87,842.30 87,842.30 GSRP 1,084,351 1,138,022 1,138,022 1,138,022.00 1,138,022.00 1,138,022.00 Principal EDC Eval 5,950 Technology - - Golden Apple AwardSchool Health - Prop A Adjustment 08-13 924,781 Special ed adjustment (1,098,756)

Federal Revenue Table

Federal Revenues

Preliminary Actual

2014-15Budgeted2015-16 Diff Explanation for Difference > 20%

Estimated2016-17 Diff Explanation for Difference > 20%




1 School Lunch Related 3,661,330.00 3,661,330.00 0.00% 3,661,330.00 0.00% 3,661,330.00 0.00% 3,661,330.00 0.00% 3,661,330.00 0.00%2 Special Education 1,361,689.00 967,457.00 -28.95% 837,295.00 -13.45% 810,781.00 -3.17% 786,948.00 -2.94% 786,948.00 0.00%3 IDEA Pre-School 86,039.00 86,039.00 0.00% 86,039.00 0.00% 86,039.00 0.00% 86,039.00 0.00% 86,039.00 0.00%4 Medicaid 0.00 38,761.00 NA 38,761.00 0.00% 38,761.00 0.00% 38,761.00 0.00% 38,761.00 0.00%5 Non-Cluster Direct 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA6 Title 1 11,020,634.00 10,262,708.00 -6.88% 10,262,708.00 0.00% 9,943,576.00 -3.11% 9,528,947.00 -4.17% 9,528,947.00 0.00%7 Migrant 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA8 Title III 36,501.00 36,501.00 0.00% 36,501.00 0.00% 36,501.00 0.00% 36,501.00 0.00% 36,501.00 0.00%9 Title VI 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA

10 Safe and Drug-Free 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA11 Homeless 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA12 Emergency Immigration 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA13 Adult 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA14 Comprehensive School Reform 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA15 Vocational Education 38,674.00 39,806.00 2.93% 39,806.00 0.00% 39,806.00 0.00% 39,806.00 0.00% 39,806.00 0.00%16 Technology Literacy 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA17 Reading First 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA18 Title II 2,473,080.00 1,941,988.00 -21.47% 1,841,819.00 -5.16% 1,756,761.00 -4.62% 1,756,761.00 0.00% 1,756,761.00 0.00%19 Headstart 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA20 Various Federal 1,045,997.00 0.00 -100.00% 0.00 NA 0.00 NA 0.00 NA 0.00 NA21 21st Century 668,991.00 672,876.00 0.58% 672,876.00 0.00% 672,876.00 0.00% 672,876.00 0.00% 672,876.00 0.00%22 Other 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA23 Deferred Federal Revenue 2,052,000.00 0.00 -100.00% 0.00 NA 0.00 NA 0.00 NA 0.00 NA

24

Total General Fund*This will populate the DEP Federal Revenue Line 7 18,783,605.00 14,046,136.00 -25.22% 13,815,805.00 -1.64% 13,385,101.00 -3.12% 12,946,639.00 -3.28% 12,946,639.00 0.00%

25

Total All Funds*This should be consistent with SEFA Revenues 22,444,935.00 17,707,466.00 -21.11% 17,477,135.00 -1.30% 17,046,431.00 -2.46% 16,607,969.00 -2.57% 16,607,969.00 0.00%**Differences greater than 10% need to be explainedExplain - Breakdown to Various large grants in the Other Categories

Notes:

Instructional Summary

Function Code

Preliminary Actual

2014-15Budgeted2015-16 Difference

% Change

Estimated2016-17 Difference

% Change


% Change


% Change


% Change

Basic Inst. 111-113 24,979,633.00 $24,997,964 $18,331 0.1% $21,707,125 ($3,290,839) -13.2% $20,462,839 ($1,244,286) -5.7% $19,280,403 ($1,182,436) -5.8% $19,280,403 $0 0.0%Pre-School 118 $1,515,616 $1,146,963 ($368,653) -24.3% $1,146,963 $0 0.0% $1,146,963 $0 0.0% $1,146,963 $0 0.0% $1,146,963 $0 0.0%Summer School 119 $1,149,819 $1,150,473 $654 0.1% $1,150,473 $0 0.0% $1,150,473 $0 0.0% $1,150,473 $0 0.0% $1,150,473 $0 0.0%Special Ed. 122 $7,831,016 $6,456,480 ($1,374,536) -17.6% $5,674,480 ($782,000) -12.1% $5,519,667 ($154,813) -2.7% $5,464,329 ($55,338) -1.0% $5,464,329 $0 0.0%Othr Add Needs 125, 127 $7,446,145 $6,236,093 ($1,210,052) -16.3% $6,236,093 $0 0.0% $5,916,961 ($319,132) -5.1% $5,554,544 ($362,417) -6.1% $5,554,544 $0 0.0%Adult Ed. 13x $508,480 $277,896 ($230,584) -45.3% $277,896 $0 0.0% $277,896 $0 0.0% $277,896 $0 0.0% $277,896 $0 0.0%Total 1XX $43,430,709 $40,265,869 ($3,164,840) $36,193,030 ($4,072,839) $34,474,799 ($1,718,231) $32,874,608 ($1,600,191) $32,874,608 $0

Notes:

Detail of Changes in the Instruction Function from Prior Year

Reconciliation from 2014-15 to 2015-16

Impact of Changes In Instructional SpendingBasic Inst111-113 Pre School 118

Summer School 119 Special Ed 122

Other Added Needs 125,127 Adult Ed 13x Total

Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease - # of Teaching FTE lost due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.002 Staffing Decrease - # of Teaching FTE lost due to Layoff 0.00 2.00 0.00 5.00 1.50 0.00 8.503 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 0.00 1.56 0.00 4.14 13.25 0.00 18.954 Salary Savings From Staffing Decrease $0 -$368,653 $0 -$1,374,536 -$1,210,052 -$230,584 -$3,183,825

Lines 5-6 below refer to staffing additions and should be entered as positive numbers5 Staffing Increase - # of Teaching FTE added 0.00 0.00 0.00 0.00 0.00 0.00 0.006 Additional Salaries From Staffing Increase $0 $0 $0 $0 $0 $0 $07 Change in MSPERS $0 $0 $0 $0 $0 $0 $08 Change in Health Care Insurance $0 $0 $0 $0 $0 $0 $09 Wage Increment $0 $0 $0 $0 $0 $0 $0

10 Unemployment Costs $0 $0 $0 $0 $0 $0 $011 Workers Compensation $0 $0 $0 $0 $0 $0 $012 Wage Concessions $0 $0 $0 $0 $0 $0 $013 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $014 Change in Purchased Services, Supplies and Textbooks $0 $0 $0 $0 $0 $0 $015 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $016 Program Costs $0 $0 $0 $0 $0 $0 $017 Dual Enrollment $0 $0 $0 $0 $0 $0 $018 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $019 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $020 Other - FICA $0 $0 $0 $0 $0 $0 $021 Other $18,331 $0 $654 $0 $0 $0 $18,98522 Other $0 $0 $0 $0 $0 $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total $18,331 -$368,653 $654 -$1,374,536 -$1,210,052 -$230,584 -$3,164,840

Check Figure from Instruction tab Column E $18,331 -$368,653 $654 -$1,374,536 -$1,210,052 -$230,584 -$3,164,840Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:

* Narrative Section should explain any partial year implementation disparities.






Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease - # of Teaching FTE lost due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.002 Staffing Decrease - # of Teaching FTE lost due to Layoff 33.50 0.00 0.00 7.00 0.00 0.00 40.503 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 3.88 0.00 0.00 3.39 0.00 0.00 7.274 Salary Savings From Staffing Decrease -$3,257,018 $0 $0 -$782,000 $0 $0 -$4,039,018


10 Unemployment Costs $0 $0 $0 $0 $0 $0 $011 Workers Compensation $0 $0 $0 $0 $0 $0 $012 Wage Concessions $0 $0 $0 $0 $0 $0 $013 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $014 Change in Purchased Services, Supplies and Textbooks -$33,821 $0 $0 $0 $0 $0 -$33,82115 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $016 Program Costs $0 $0 $0 $0 $0 $0 $017 Dual Enrollment $0 $0 $0 $0 $0 $0 $018 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $019 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $020 Other - FICA $0 $0 $0 $0 $0 $0 $021 Other $0 $0 $0 $0 $0 $0 $022 Other $0 $0 $0 $0 $0 $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total -$3,290,839 $0 $0 -$782,000 $0 $0 -$4,072,839

Check Figure from Instruction tab Column H -$3,290,839 $0 $0 -$782,000 $0 $0 -$4,072,839Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:






Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease - # of Teaching FTE lost due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.002 Staffing Decrease - # of Teaching FTE lost due to Layoff 14.00 0.00 0.00 1.00 1.00 0.00 16.003 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 0.50 0.00 0.00 1.14 3.00 0.00 4.644 Salary Savings From Staffing Decrease -$1,236,637 $0 $0 -$154,813 -$319,132 $0 -$1,710,582


10 Unemployment Costs $0 $0 $0 $0 $0 $0 $011 Workers Compensation $0 $0 $0 $0 $0 $0 $012 Wage Concessions $0 $0 $0 $0 $0 $0 $013 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $014 Change in Purchased Services, Supplies and Textbooks -$7,649 $0 $0 $0 $0 $0 -$7,64915 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $016 Program Costs $0 $0 $0 $0 $0 $0 $017 Dual Enrollment $0 $0 $0 $0 $0 $0 $018 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $019 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $020 Other - FICA $0 $0 $0 $0 $0 $0 $021 Other $0 $0 $0 $0 $0 $0 $022 Other $0 $0 $0 $0 $0 $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total -$1,244,286 $0 $0 -$154,813 -$319,132 $0 -$1,718,231

Check Figure from Instruction tab Column K -$1,244,286 $0 $0 -$154,813 -$319,132 $0 -$1,718,231Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:






Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease - # of Teaching FTE lost due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.002 Staffing Decrease - # of Teaching FTE lost due to Layoff 14.50 0.00 0.00 0.00 1.00 0.00 15.503 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 0.00 0.00 0.00 1.08 5.00 0.00 6.084 Salary Savings From Staffing Decrease -$1,172,425 $0 $0 -$55,338 -$362,417 $0 -$1,590,180


10 Unemployment Costs $0 $0 $0 $0 $0 $0 $011 Workers Compensation $0 $0 $0 $0 $0 $0 $012 Wage Concessions $0 $0 $0 $0 $0 $0 $013 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $014 Change in Purchased Services, Supplies and Textbooks -$10,011 $0 $0 $0 $0 $0 -$10,01115 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $016 Program Costs $0 $0 $0 $0 $0 $0 $017 Dual Enrollment $0 $0 $0 $0 $0 $0 $018 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $019 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $020 Other - FICA $0 $0 $0 $0 $0 $0 $021 Other $0 $0 $0 $0 $0 $0 $022 Other $0 $0 $0 $0 $0 $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total -$1,182,436 $0 $0 -$55,338 -$362,417 $0 -$1,600,191

Check Figure from Instruction tab Column N -$1,182,436 $0 $0 -$55,338 -$362,417 $0 -$1,600,191Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:






Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease - # of Teaching FTE lost due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.002 Staffing Decrease - # of Teaching FTE lost due to Layoff 0.00 0.00 0.00 0.00 0.00 0.00 0.003 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 0.00 0.00 0.00 0.00 0.00 0.00 0.004 Salary Savings From Staffing Decrease $0 $0 $0 $0 $0 $0 $0


10 Unemployment Costs $0 $0 $0 $0 $0 $0 $011 Workers Compensation $0 $0 $0 $0 $0 $0 $012 Wage Concessions $0 $0 $0 $0 $0 $0 $013 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $014 Change in Purchased Services, Supplies and Textbooks $0 $0 $0 $0 $0 $0 $015 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $016 Program Costs $0 $0 $0 $0 $0 $0 $017 Dual Enrollment $0 $0 $0 $0 $0 $0 $018 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $019 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $020 Other - FICA $0 $0 $0 $0 $0 $0 $021 Other $0 $0 $0 $0 $0 $0 $022 Other $0 $0 $0 $0 $0 $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total $0 $0 $0 $0 $0 $0 $0

Check Figure from Instruction tab Column Q $0 $0 $0 $0 $0 $0 $0Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:

Support Services Summary

Function CodePreliminary

ActualBudgeted2015-16 Difference % Change


% Change


% Change


% Change


% Change

Pupil 21X 4,353,274 2,918,672 ($1,434,602) -32.95% 2,742,743 ($175,929) -6.03% 2,742,743 $0 0.00% 2,645,776 ($96,967) -3.54% 2,645,776 $0 0.00%Instructional 22X 4,835,187 2,848,077 ($1,987,110) -41.10% 2,845,830 ($2,247) -0.08% 2,833,532 ($12,298) -0.43% 2,821,235 ($12,297) -0.43% 2,821,235 $0 0.00%General 23X 2,248,849 1,219,384 ($1,029,465) -45.78% 1,219,384 $0 0.00% 1,219,384 $0 0.00% 1,219,384 $0 0.00% 1,219,384 $0 0.00%School 24X 2,867,460 2,717,676 ($149,784) -5.22% 2,309,770 ($407,906) -15.01% 2,170,793 ($138,977) -6.02% 2,038,346 ($132,447) -6.10% 2,038,346 $0 0.00%Business 25X 4,267,116 3,895,159 ($371,957) -8.72% 2,535,159 ($1,360,000) -34.92% 2,170,159 ($365,000) -14.40% 1,695,159 ($475,000) -21.89% 1,695,159 $0 0.00%Ops./Maint. 26X 7,921,905 7,710,514 ($211,391) -2.67% 6,847,463 ($863,051) -11.19% 6,612,463 ($235,000) -3.43% 6,402,463 ($210,000) -3.18% 6,402,463 $0 0.00%Transportation 27X 4,311,512 3,919,772 ($391,740) -9.09% 4,219,772 $300,000 7.65% 4,219,772 $0 0.00% 4,218,827 ($945) -0.02% 4,218,827 $0 0.00%Central 28X 3,093,798 2,800,837 ($292,961) -9.47% 2,801,708 $871 0.03% 2,801,708 $0 0.00% 2,801,708 $0 0.00% 2,801,708 $0 0.00%Other 29X 303,589 330,196 $26,607 8.76% 314,277 ($15,919) -4.82% 314,277 $0 0.00% 314,277 $0 0.00% 314,277 $0 0.00%Community Svc. 3XX 1,671,944 1,024,851 ($647,093) -38.70% 1,024,851 $0 0.00% 1,024,851 $0 0.00% 1,024,851 $0 0.00% 1,024,851 $0 0.00%Outgoing 41X, 42X, 43X 35,205 - ($35,205) -100.00% - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0!Facilities Acq. 45X - - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0!Debt Service 51X 520,199 494,738 ($25,461) -4.89% 155,461 ($339,277) -68.58% 155,461 $0 0.00% 155,461 $0 0.00% 155,461 $0 0.00%Fund Mod. 6XX - - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0! - $0 #DIV/0!

$36,430,038 $29,879,876 ($6,550,162) $27,016,418 ($2,863,458) $26,265,143 ($751,275) $25,337,487 ($927,656) $25,337,487 $0

Notes:

Detail of Changes in Support Functions From Prior Year

Note: On this tab, enter increased expenditures as positive and decreased expenditures as negative.

Reconciliation from 2014-15 to 2015-16 FacilitiesPupil Instructional General School Business Ops./Maint. Trans. Central Other Comm Outgoing Acquisition Debt Serv. Fund Mod Total21x 22x 23x 24x 25x 26x 27x 28x 29x 3xx 4xx 45x 51x 6xx

Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 2 Staffing Decrease due to Layoff -17.00 -12.00 0.00 -4.00 0.00 -3.00 0.00 -1.00 0.00 0.00 0.00 0.00 0.00 (37) 3 Funded Vacancies (FTE) Included Above 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 4 Savings from Staff Decrease (1,673,813)$ (1,208,151)$ -$ (289,155)$ -$ (230,843)$ -$ (51,144)$ -$ (359,869)$ -$ -$ -$ (3,812,975)$

Lines 5-6 below refer to staffing additions and should be entered as positive numbers5 Staffing Increase - # of Teaching FTE added 0.00 0.00 1.00 0.00 3.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4 6 Additional Salaries From Staffing Increase -$ -$ 134,484$ -$ 390,441$ -$ -$ -$ 28,995$ -$ -$ -$ -$ 553,920$ 7 Change in MSPERS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8 Change in Health Care Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 9 Wage Increment - Support Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 12 Change in Worker's Compensation / Risk Management -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13 Part-Time Support Staff -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14 Change in Temporary Salaries -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15 Change in Compliance Workers -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Change Purchased Services, Supplies, Dues and Fees 239,211$ (778,959)$ (1,163,949)$ 139,371$ (762,398)$ 114,282$ (591,740)$ (241,817)$ (2,388)$ (287,224)$ (35,205)$ -$ -$ (3,370,816)$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities (94,830)$ (94,830)$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind 200,000$ 200,000$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other - Debt Service -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (25,461)$ (25,461)$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) (1,434,602)$ (1,987,110)$ (1,029,465)$ (149,784)$ (371,957)$ (211,391)$ (391,740)$ (292,961)$ 26,607$ (647,093)$ (35,205)$ -$ (25,461)$ -$ (6,550,162)$

Check Figure from Support tab Column E -$1,434,602 -$1,987,110 -$1,029,465 -$149,784 -$371,957 -$211,391 -$391,740 -$292,961 $26,607 -$647,093 -$35,205 $0 -$25,461 $0 -$6,550,162Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:



Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 2 Staffing Decrease due to Layoff 2.00 0.00 0.00 5.00 0.00 5.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12$ 3 Funded Vacancies (FTE) Included Above 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 4 Savings from Staff Decrease (175,929)$ -$ -$ (400,191)$ -$ (248,696)$ -$ -$ -$ -$ -$ -$ -$ (824,816)$

Lines 5-6 below refer to staffing additions and should be entered as positive numbers5 Staffing Increase - # of Teaching FTE added 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 6 Additional Salaries From Staffing Increase -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 7 Change in MSPERS -$ -$ -$ -$ (300,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (300,000)$ 8 Change in Health Care Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 9 Wage Increment - Support Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ (50,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (50,000)$ 12 Change in Worker's Compensation / Risk Management -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13 Part-Time Support Staff -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14 Change in Temporary Salaries -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15 Change in Compliance Workers -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Change Purchased Services, Supplies, Dues and Fees -$ (2,247)$ -$ (7,715)$ (1,010,000)$ (320,000)$ -$ -$ (15,919)$ -$ -$ -$ -$ (1,355,881)$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities (294,355)$ (294,355)$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind 300,000$ 300,000$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other -$ -$ -$ -$ -$ -$ -$ 871$ -$ -$ -$ -$ (339,277)$ (338,406)$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) (175,929)$ (2,247)$ -$ (407,906)$ (1,360,000)$ (863,051)$ 300,000$ 871$ (15,919)$ -$ -$ -$ (339,277)$ -$ (2,863,459)$

Check Figure from Instruction tab Column H -$175,929 -$2,247 $0 -$407,906 -$1,360,000 -$863,051 $300,000 $871 -$15,919 $0 $0 $0 -$339,277 $0 -$2,863,458Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$1

Notes:



Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 2 Staffing Decrease due to Layoff 0.00 0.50 0.00 2.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5$ 3 Funded Vacancies (FTE) Included Above 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 4 Savings from Staff Decrease -$ (12,298)$ -$ (138,977)$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (151,275)$


10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ (65,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (65,000)$ 12 Change in Worker's Compensation / Risk Management -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13 Part-Time Support Staff -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14 Change in Temporary Salaries -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15 Change in Compliance Workers -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Change Purchased Services, Supplies, Dues and Fees -$ -$ -$ -$ -$ (160,000)$ -$ -$ -$ -$ -$ -$ -$ (160,000)$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities (75,000)$ (75,000)$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind -$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) -$ (12,298)$ -$ (138,977)$ (365,000)$ (235,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (751,275)$

Check Figure from Instruction tab Column K $0 -$12,298 $0 -$138,977 -$365,000 -$235,000 $0 $0 $0 $0 $0 $0 $0 $0 -$751,275Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:



Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 2 Staffing Decrease due to Layoff 2.50 0.50 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5$ 3 Funded Vacancies (FTE) Included Above 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 4 Savings from Staff Decrease (96,967)$ (12,297)$ -$ (132,039)$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (241,303)$


10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 12 Change in Worker's Compensation / Risk Management -$ -$ -$ -$ (175,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (175,000)$ 13 Part-Time Support Staff -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14 Change in Temporary Salaries -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15 Change in Compliance Workers -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Change Purchased Services, Supplies, Dues and Fees -$ -$ -$ (408)$ -$ (160,000)$ (945)$ -$ -$ -$ -$ -$ (161,353)$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities (50,000)$ (50,000)$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind -$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) (96,967)$ (12,297)$ -$ (132,447)$ (475,000)$ (210,000)$ (945)$ -$ -$ -$ -$ -$ -$ -$ (927,656)$

Check Figure from Instruction tab Column N -$96,967 -$12,297 $0 -$132,447 -$475,000 -$210,000 -$945 $0 $0 $0 $0 $0 $0 $0 -$927,656Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:



Lines 1-4 below refer to staffing cuts and should be entered as negative numbers1 Staffing Decrease due to Attrition/Retirement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 2 Staffing Decrease due to Layoff 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 3 Funded Vacancies (FTE) Included Above 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -$ 4 Savings from Staff Decrease -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Lines 5-6 below refer to staffing additions and should be entered as positive numbers5 Staffing Increase - # of Teaching FTE added 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 - 6 Additional Salaries From Staffing Increase -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 7 Change in MSPERS -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8 Change in Health Care Insurance -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 9 Wage Increment - Support Services -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 12 Change in Worker's Compensation / Risk Management -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 13 Part-Time Support Staff -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14 Change in Temporary Salaries -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15 Change in Compliance Workers -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16 Change Purchased Services, Supplies, Dues and Fees -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities -$ -$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind -$ -$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$

Check Figure from Instruction tab Column Q $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:

Deficit Elimination Plan

School District, City of Flint

Account

Preliminary Actual

2014-15Budgeted2015-16

Yearly Increase (Decrease)

% Increase (Decrease)

Estimated2016-17



Estimated2017-18

1 Beginning Fund Equity: ($21,964,181) ($16,484,755) ($13,933,066) ($10,946,357)2 Add: Revenues3 11x Local Sources $11,982,788 $10,152,767 ($1,830,021) -15.27% $9,000,717 ($1,152,050) -11.35% $9,000,7174 51x Local Rec'd Thru Another Public Sch. $373,905 $376,168 $2,263 0.61% $376,168 $0 0.00% $376,1685 2xx Other Political Sub. $0 $0 $0 0.00% $0 $0 0.00% $0 6 3xx State Sources $54,199,875 $48,122,363 ($6,077,512) -11.21% $43,003,467 ($5,118,896) -10.64% $40,720,0977 4xx Federal Sources $18,783,605 $14,046,136 ($4,737,469) -25.22% $13,815,805 ($230,331) -1.64% $13,385,1018 52x-6xx Incoming Transfers & Other $0 $0 $0 0.00% $0 $0 0.00% $0 9 TOTAL REVENUES,ETC. $85,340,173 $72,697,434 ($12,642,739) -14.81% $66,196,157 ($6,501,277) -8.94% $63,482,083

10 TOTAL RESOURCES AVAILABLE $63,375,992 $56,212,679 ($7,163,313) -11.30% $52,263,091 ($3,949,588) -7.03% $52,535,727 11 Less: Expenditures12 1xx Classroom Inst. $43,430,709 $40,265,869 ($3,164,840) -7.29% $36,193,030 ($4,072,839) -10.11% $34,474,79913 Support Services:14 21x Pupil $4,353,274 $2,918,672 ($1,434,602) -32.95% $2,742,743 ($175,929) -6.03% $2,742,74315 22x Inst. Staff $4,835,187 $2,848,077 ($1,987,110) -41.10% $2,845,830 ($2,247) -0.08% $2,833,53216 23x Gen. Adm. $2,248,849 $1,219,384 ($1,029,465) -45.78% $1,219,384 $0 0.00% $1,219,38417 24x Sch. Adm. $2,867,460 $2,717,676 ($149,784) -5.22% $2,309,770 ($407,906) -15.01% $2,170,79318 25x Business $4,267,116 $3,895,159 ($371,957) -8.72% $2,535,159 ($1,360,000) -34.92% $2,170,15919 26x Operation & Maintenance $7,921,905 $7,710,514 ($211,391) -2.67% $6,847,463 ($863,051) -11.19% $6,612,46320 27x Transportation $4,311,512 $3,919,772 ($391,740) -9.09% $4,219,772 $300,000 7.65% $4,219,77221 28x Central $3,093,798 $2,800,837 ($292,961) -9.47% $2,801,708 $871 0.03% $2,801,70822 29X Other $303,589 $330,196 $26,607 8.76% $314,277 ($15,919) -4.82% $314,27723 3xx Community Services $1,671,944 $1,024,851 ($647,093) -38.70% $1,024,851 $0 0.00% $1,024,85124 41,42,43Outgoing Transfers $35,205 $0 ($35,205) -100.00% $0 $0 0.00% $025 45x Facilities Acq $0 $0 $0 0.00% $0 $0 0.00% $026 51x Debt Service $520,199 $494,738 ($25,461) -4.89% $155,461 ($339,277) -68.58% $155,46127 6xx Fund Modifications $0 $0 $0 0.00% $0 $0 0.00% $028 TOTAL EXP. & OUTGOING TRANSFERS $79,860,747 $70,145,745 ($9,715,002) -12.16% $63,209,448 ($6,936,297) -9.89% $60,739,942 29 ENDING FUND BALANCE ($16,484,755) ($13,933,066) $2,551,689 -15.48% ($10,946,357) $2,986,709 -21.44% ($8,204,215)

Notes:

Deficit Elimination Plan



Estimated2018-19



Estimated2019-20



Estimated2020-21



($8,204,215) ($5,531,969) ($2,496,955)

$0 0.00% $9,000,717 $0 0.00% $9,000,717 $0 0.00% $9,000,717 $0 0.00%$0 0.00% $376,168 $0 0.00% $376,168 $0 0.00% $376,168 $0 0.00%$0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%

($2,283,369) -5.31% $38,560,817 ($2,159,280) -5.30% $38,923,585 $362,768 0.94% $39,731,572 $807,987 2.08%($430,704) -3.12% $12,946,639 ($438,462) -3.28% $12,946,639 $0 0.00% $12,946,639 $0 0.00%

$0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%($2,714,073) -4.10% $60,884,341 ($2,597,742) -4.09% $61,247,109 $362,768 0.60% $62,055,096 $807,987 1.32%

$272,635 0.52% $52,680,126 $144,399 0.27% $55,715,140 $3,035,014 5.76% $59,558,141 $3,843,001 6.90%

($1,718,231) -4.75% $32,874,608 ($1,600,191) -4.64% $32,874,608 $0 0.00% $32,874,608 $0 0.00%

$0 0.00% $2,645,776 ($96,967) -3.54% $2,645,776 $0 0.00% $2,645,776 $0 0.00%($12,298) -0.43% $2,821,235 ($12,297) -0.43% $2,821,235 $0 0.00% $2,821,235 $0 0.00%

$0 0.00% $1,219,384 $0 0.00% $1,219,384 $0 0.00% $1,219,384 $0 0.00%($138,977) -6.02% $2,038,346 ($132,447) -6.10% $2,038,346 $0 0.00% $2,038,346 $0 0.00%($365,000) -14.40% $1,695,159 ($475,000) -21.89% $1,695,159 $0 0.00% $1,695,159 $0 0.00%($235,000) -3.43% $6,402,463 ($210,000) -3.18% $6,402,463 $0 0.00% $6,402,463 $0 0.00%

$0 0.00% $4,218,827 ($945) -0.02% $4,218,827 $0 0.00% $4,218,827 $0 0.00%$0 0.00% $2,801,708 $0 0.00% $2,801,708 $0 0.00% $2,801,708 $0 0.00%$0 0.00% $314,277 $0 0.00% $314,277 $0 0.00% $314,277 $0 0.00%$0 0.00% $1,024,851 $0 0.00% $1,024,851 $0 0.00% $1,024,851 $0 0.00%$0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%$0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%$0 0.00% $155,461 $0 0.00% $155,461 $0 0.00% $155,461 $0 0.00%$0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%

($2,469,506) -3.91% $58,212,095 ($2,527,847) -4.16% $58,212,095 $0 0.00% $58,212,095 $0 0.00%$2,742,141 -25.05% ($5,531,969) $2,672,246 -32.57% ($2,496,955) $3,035,014 -54.86% $1,346,046 $3,843,001 -153.91%

NARRATIVE SECTION

1.Answer: All except Congress

2.Answer: Congress

3.Answer: All except congress

4.Answer: Congress

5.Answer: 2018-19

6.Answer: Nothing over and above already bargained

7.Answer: Nothing over and above already bargained

8.Answer: Significant Loss of state funding due to student FTE reductions, flat foundation allowance, fixed overhead

from closed schools, low student to teacher ratios, increases in MPSER rates. Unfunded mandates such extensive reporting requirements, increased building maintenance costs due to aging buildings (some as old as 80 years); vandalism to vacated buildings, lack of accounts payable integration with the financial management system which led to lack of adequate budget oversight and management.

9.Answer: 1) frozen wages/fringes for duration of the deficit (no step increases and increases to benefits born by the

employee); 2) Close 1 school for SY 2016-17; 7) Close 1 school for SY 2017-18;

10.Answer: Transferred the operation of Head Start and Skill Center to another provider; will transfer adult education to

another provider for the 2014-15 FY. Discontinue Expulsion, Continuation, and Read 180 programs 2nd semester 2014/15 school year.

11.Answer: Audit fees, restructure business office, human resources, office of curriculum and instruction.

12.Answer: The district reduced all non-teaching, non-clerical staff salaries for the 2012-13 fiscal year (Executive

Cabinet 10%, professionals 8%, technical and executive secretaries 5%, administrators 7%, those decreases to stay in effect. Outsourcing non-teaching and administrative services. Broker has been hired to dispose of properties. The district sold the Genesee Area Skills Center building and personal property to the GISD. Support through the C.S. Mott Foundation in the form of turnaround consulting in the areas of finance, enrollment projections, legal services and instructional design and implementation. Support provided by the C S Mott Foundation is expected to continue

13.Answer: The board has approved the closure of 5 school buildings and the consolidation of 2 highschool/middle

schools into 1 as of 6/30/2016. Zimmerman School was closed, relocating Mott Adult High School and alternative middle school programs to the former Northern High School building. Significant salary/fringe benefit cost reductions and building maintenance/utility costs are associated with these actions. Reductions are in the 2014 budget and in the following two years. The District closed Northern High School and Washington Elementary for FY 2014/15

14.

Answer: 15% wage and fringe savings from employees (may include staff reduction, outsourcing, or direct cuts).

15.

Answer: Attached

For which employee groups have negotiations been completed for 2015-16?

For which employee groups have negotiations not been completed for 2015-16?

For which employee groups have negotiations been completed for 2016-17?

For which employee groups have negotiations not been completed for 2016-17?

What is the school district's plan to eliminate the deficit?

What support services would be reduced or eliminated?

What specific steps have been initiated to carry out the plan?

When is the next year employee negotiations will be open?

Are projected savings from employee negotiations included in 2015-16?

Are projected savings from employee negotiations included in 2016-17?

What factors caused the school district's deficit?

What subjects or instructional programs is the district proposing to discontinue or curtail?

Please give the details of staff reductions for instruction, support services, and community services.

Please give the details of any proposed employee wage concessions. Have any of those concessions been adopted?

Please submit the most recent board approved budget along with the board resolution with which it was adopted or provide the URL at which it is located.

NARRATIVE SECTION

16.Answer: Attached

17.Answer: District is reducing staffing in Athletic Department, reducing Community Services, closing the district's

Sarvis conference center.

18.Answer: Yes. Designated for building major repairs and bonded debt service.

19.Answer: Not current on MPSERS payments (Following ORS sanctioned remediation plan); keeping current going

forward. Still owe $600,000 to Health Plus (previous provider). Still owe $1 million+ to UIA, entering into agreement to pay over 2 years.

List expected savings to be achieved by eliminating specific extra-curricular activities.

Do you have a sinking fund? If so, what is it designated for?

Please submit the Board Resolution showing approval of this Deficit Elimination Plan.

Are you current on payments to MPSERS, health insurance premiums, etc.?

Monthly Budgetary Control Report GuidanceThe Michigan Department of Education (MDE) Monthly Budgetary Control Report can be a valuable tool for monitoring the financial health of a school district if the report is completed using actual to-date and realistic projections of revenues and expenditures over the balance of the year. It is expected that the board/district would regularly review this report in order to determine the need for mid-year budget amendments. The procedures for analysis of this report are intended to encourage the board/district to monitor the Deficit Elimination Plan (DEP) vs. actual revenues and expenditures in a timely fashion

These monthly reports are due by the end of the following month. For example, the November report is due by December 31st. The district should begin sending these reports immediately after the DEP has been approved. For example, if the MDE approved the DEP in November, we would expect a November report by the end of December. The local school board does not have to approve the reports. These monthly reports should be sent to Chad Urchike at [email protected] and to Jeff Kolb at [email protected].

The following is a breakdown of the Monthly Budgetary Control Report. The guidelines help explain what information the MDE is looking for in these reports. An example of a completed report follows this guidance.

Column AThis column will automatically fill in with information from the DEP tab. It will always be based on your most current MDE approved DEP. Even if you submit a revised DEP, these monthly reports will still be based on your existing approved DEP. Therefore, it is important to create a new DEP worksheet when submitting a revised plan, as opposed to overwriting the numbers on your existing file. The only time column A will change is when the MDE approves a revised DEP. It is important to remember that this column represents your plan to eliminate the deficit. The information you provide in columns B and C will show how the district is performing relative to their approved DEP on a monthly basis

Column BThis column represents monies the district has spent/collected, thus far, in the fiscal year. For example, the Budgetary Control Report for December would show how much the district has spent/collected from July 1st through December 31st. These numbers should always reflect the most current data for the accounts. This column starts with Beginning Fund Equity, which should be your audited fund balance as of July 1st. Until the audit is complete, the amount would come from the adopted budget for the current year.

Column CThis column represents monies the district projects to spend/collect during the rest of the fiscal year. For example, the Budgetary Control Report for December would show how much the district expects to spend/collect from January 1st through June 30th. Your DEP was developed using certain assumptions for revenues and expenditures. As the year progresses, these assumptions will be modified based on new information, such as more accurate pupil counts and staff concessions. After each monthly report is created, column C projections should become more accurate and certain adjustments may be needed in other areas. This detailed analysis can be a time consuming process, but it is essential for staying on the path to deficit elimination

Column DColumns B and C are added, totaling what the district expects to spend for the year.

Column EThis column will calculate the difference between column A (your DEP/Budget) and column D (what the district expects to spend). As the school year progresses, the MDE fully expects to see some variations in this column. One example is the variation between the Beginning Fund Equity balances. It is the difference between your projected fund balance and your audited fund balance. No variation within this column shows that the district is simply forcing the numbers in Column C to coincide with the DEP, as opposed to using authentic numbers that come from detailed budget analysis.

Column FThis column will calculate the percentage difference between columns E and A.

Variance Explanation ColumnThis column is used to explain the differences between the DEP and total projected expenditures. These explanations provide the MDE with some insight as to what is happening at the district.

Home Town School District

A B C D(B+C) E(D-A) F(E/A)DEFICIT ACTUAL PROJECTED TOTAL VARIANCE % VARIANCE

Acct Codes

ELIMINATION PLAN 2012-2013

Year-to Date To-Year-End PROJECTED

1 Beginning Fund Equity ($5,941,851) ($5,001,310) ($5,001,310) $940,541 -15.83% Audited Number2 Add: Revenues3 11X Local Sources $12,068,089 $2,569,423 $9,401,678 $11,971,101 ($96,988) -0.80% Property Tax Decrease4 51X Local Rec'd Thru Other Public Schl $615,000 $346,582 $268,418 $615,000 $0 0.00%5 2xx Local Thru Other Political Sub $0 $0 $0 $0 $0 0.00%

6 3xx State Sources $49,670,674 $18,579,025 $31,640,589 $50,219,614 $548,940 1.11%Student Count Adjustment

7 4xx Federal Sources $130,000 $56,234 $80,856 $137,090 $7,090 5.45%Title I Revenue From Last Year

8 52x-6xx Incoming Transfers & Other $440,364 $0 $440,364 $440,364 $0 0.00%9 Total Current Year Revenues $62,924,127 $21,551,264 $41,831,905 $63,383,169 $459,042 0.73%

10 TOTAL RESOURCES AVAILABLE $56,982,276 $58,381,859 $1,399,583 2.46%11 Less: Expenditures

12 1xx Classroom Instruction $36,833,607 $17,652,364 $20,564,210 $38,216,574 $1,382,967 3.75%

Assumed 8% Concessions - Only Received 4%

13 Support Services:

14 21x Pupil Support $3,920,723 $1,589,652 $2,440,214 $4,029,866 $109,143 2.78% Higher Social Work Cost

15 22x Instructional Staff Supp $1,623,839 $752,321 $890,456 $1,642,777 $18,938 1.17%Additional Title II Training Expense

16 23x General Admin. $778,675 $356,894 $418,236 $775,130 ($3,545) -0.46%17 24x School Admin. $3,986,820 $1,895,671 $1,645,231 $3,540,902 ($445,918) -11.18% Changed Insurance Plan18 25x Business Admin. $1,482,068 $789,634 $727,125 $1,516,759 $34,691 2.34% Data Software Upgrade

19 26x Oper/Maintenance $8,748,989 $4,785,367 $3,875,259 $8,660,626 ($88,363) -1.01%Custodial Retirement - No Replacement

20 27x Transportation $4,393,771 $2,569,578 $2,156,812 $4,726,390 $332,619 7.57% Purchase New Busses21 28x Central Admin. $1,448,768 $759,246 $729,367 $1,488,613 $39,845 2.75% New Secretary22 29x Other $742,899 $358,210 $386,941 $745,151 $2,252 0.30%23 3xx Community Services $0 $0 $0 $0 $0 0.00%24 41,42,43 Outgoing Transfers $0 $0 $0 $0 $0 0.00%25 45x Facilities Acquisition $0 $0 $0 $0 $0 0.00%26 51x Debt Service $0 $0 $0 $0 $0 0.00%27 6xx Fund Modifications $0 $0 $0 $0 $0 0.00%28 TOTAL EXPEND. & OUTGOING TRNSFRS $63,960,159 $31,508,937 $33,833,851 $65,342,788 $1,382,629 2.16%29 ENDING FUND BALANCE ($6,977,883) ($6,960,929) $16,954 -0.24%

Notes:

SUMMARY MONTHLY DEP RECONCILIATION REPORTFOR THE MONTH ENDING DECEMBER 31, 2013

SCHOOL DISTRICT NAME:

Variance Explanation



Acct Codes



1 Beginning Fund Equity ($16,484,755) $0 $0 $16,484,755 -100.00%2 Add: Revenues3 11X Local Sources $10,152,767 $0 $0 $0 ($10,152,767) -100.00%4 51X Local Rec'd Thru Other Public Schl $376,168 $0 $0 $0 ($376,168) -100.00%5 2xx Local Thru Other Political Sub $0 $0 $0 $0 $0 0.00%6 3xx State Sources $48,122,363 $0 $0 $0 ($48,122,363) -100.00%7 4xx Federal Sources $14,046,136 $0 $0 $0 ($14,046,136) -100.00%8 52x-6xx Incoming Transfers & Other $0 $0 $0 $0 $0 0.00%9 Total Current Year Revenues $72,697,434 $0 $0 $0 ($72,697,434) -100.00%

10 TOTAL RESOURCES AVAILABLE $56,212,679 $0 ($56,212,679) -100.00%11 Less: Expenditures12 1xx Classroom Instruction $40,265,869 $0 $0 $0 ($40,265,869) -100.00%13 Support Services:14 21x Pupil Support $2,918,672 $0 $0 $0 ($2,918,672) -100.00%15 22x Instructional Staff Supp $2,848,077 $0 $0 $0 ($2,848,077) -100.00%16 23x General Admin. $1,219,384 $0 $0 $0 ($1,219,384) -100.00%17 24x School Admin. $2,717,676 $0 $0 $0 ($2,717,676) -100.00%18 25x Business Admin. $3,895,159 $0 $0 $0 ($3,895,159) -100.00%19 26x Oper/Maintenance $7,710,514 $0 $0 $0 ($7,710,514) -100.00%20 27x Transportation $3,919,772 $0 $0 $0 ($3,919,772) -100.00%21 28x Central Admin. $2,800,837 $0 $0 $0 ($2,800,837) -100.00%22 29x Other $330,196 $0 $0 $0 ($330,196) -100.00%23 3xx Community Services $1,024,851 $0 $0 $0 ($1,024,851) -100.00%24 41,42,43 Outgoing Transfers $0 $0 $0 $0 $0 0.00%25 45x Facilities Acquisition $0 $0 $0 $0 $0 0.00%26 51x Debt Service $494,738 $0 $0 $0 ($494,738) -100.00%27 6xx Fund Modifications $0 $0 $0 $0 $0 0.00%28 TOTAL EXPEND. & OUTGOING TRNSFRS $70,145,745 $0 $0 $0 ($70,145,745) -100.00%29 ENDING FUND BALANCE ($13,933,066) $0 $13,933,066 -100.00%

Notes:

SUMMARY MONTHLY DEP RECONCILIATION REPORTFOR THE MONTH ENDING __________





Acct Codes



1 Beginning Fund Equity ($13,933,066) $0 $0 $13,933,066 -100.00%2 Add: Revenues3 11X Local Sources $9,000,717 $0 $0 $0 ($9,000,717) -100.00%4 51X Local Rec'd Thru Other Public Schl $376,168 $0 $0 $0 ($376,168) -100.00%5 2xx Local Thru Other Political Sub $0 $0 $0 $0 $0 0.00%6 3xx State Sources $43,003,467 $0 $0 $0 ($43,003,467) -100.00%7 4xx Federal Sources $13,815,805 $0 $0 $0 ($13,815,805) -100.00%8 52x-6xx Incoming Transfers & Other $0 $0 $0 $0 $0 0.00%9 Total Current Year Revenues $66,196,157 $0 $0 $0 ($66,196,157) -100.00%

10 TOTAL RESOURCES AVAILABLE $52,263,091 $0 ($52,263,091) -100.00%11 Less: Expenditures12 1xx Classroom Instruction $36,193,030 $0 $0 $0 ($36,193,030) -100.00%13 Support Services:14 21x Pupil Support $2,742,743 $0 $0 $0 ($2,742,743) -100.00%15 22x Instructional Staff Supp $2,845,830 $0 $0 $0 ($2,845,830) -100.00%16 23x General Admin. $1,219,384 $0 $0 $0 ($1,219,384) -100.00%17 24x School Admin. $2,309,770 $0 $0 $0 ($2,309,770) -100.00%18 25x Business Admin. $2,535,159 $0 $0 $0 ($2,535,159) -100.00%19 26x Oper/Maintenance $6,847,463 $0 $0 $0 ($6,847,463) -100.00%20 27x Transportation $4,219,772 $0 $0 $0 ($4,219,772) -100.00%21 28x Central Admin. $2,801,708 $0 $0 $0 ($2,801,708) -100.00%22 29x Other $314,277 $0 $0 $0 ($314,277) -100.00%23 3xx Community Services $1,024,851 $0 $0 $0 ($1,024,851) -100.00%24 41,42,43 Outgoing Transfers $0 $0 $0 $0 $0 0.00%25 45x Facilities Acquisition $0 $0 $0 $0 $0 0.00%26 51x Debt Service $155,461 $0 $0 $0 ($155,461) -100.00%27 6xx Fund Modifications $0 $0 $0 $0 $0 0.00%28 TOTAL EXPEND. & OUTGOING TRNSFRS $63,209,448 $0 $0 $0 ($63,209,448) -100.00%29 ENDING FUND BALANCE ($10,946,357) $0 $10,946,357 -100.00%

Notes:

SUMMARY MONTHLY DEP RECONCILIATION REPORTFOR THE MONTH ENDING __________



DEFICIT ELIMINATION PLAN FLINT COMMUNITY … ELIMINATION PLAN FLINT COMMUNITY SCHOOL DISTRICT APPROVED OCTOBER 5, 2015 BY THE MICHIGAN DEPARTMENT OF EDUCATION NO YES NO YES NO YES

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