Deficit Elimination Plan Flint Schools - Edlgmail.com Office Phone (810) 210-6823 Cell Union...

DEFICIT ELIMINATION PLAN

FLINT COMMUNITY SCHOOL DISTRICT

APPROVED DECEMBER 26, 2014 BYMICHIGAN DEPARTMENT OF EDUCATION

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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 2013-2014 to calculate 2013-14 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

Instruction Change.

Do totals from Instruction Change equal difference column from Instruction?

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

Change.

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 2014-2015 to calculate 2014-15

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 non-negative ending fund balance. Step 14: Complete a Budgetary Control

Report for each Month until the deficit elimination process is completed or a new

plan is approved by MDE.

Step 3: Input membership, foundation, taxable value, and Spec. Ed. Data for 2012-2013 to calculate 2012-13 State Foundation effect on General Fund.

Step 6: Input estimated membership, foundation, taxable value, and Spec. Ed. Data for 2015-2016 to calculate 2015-16

State Foundation effect on General Fund. Continue as needed.

FCS DEP (2014.1226).xls of 43 2/9/2015

District InformationDistrict Name School District City of FlintDistrict Code 25010Address 923 E Kearsley St., Flint MI 48503Superintendent InformationName Larry Watkins, Interim SuperintendentEmail Address [email protected] Phone (810) 760-1249 Cell Business Manager InformationName Casey A. Zaski, CPA, CGFMEmail Address [email protected] Phone (810) 767-6138 Cell Board President InformationName Isaiah OliverEmail Address [email protected] Phone (810) 210-6823 Cell Union President InformationName Ethel Johnson-UTF PresidentEmail Address [email protected] Phone (810) 733-7800 Cell

mailto:[email protected]

Local Revenue Worksheet Table I

FCS DEP (2014.1226).xls of 43 2/9/2015

1 Local Revenue Worksheet Actual 2012-13 Actual 2013-14 Diff Budgeted 2014-15 Diff Estimated 2015-16 Diff Estimated 2016-17 Diff Estimated 2017-18 Diff Estimated 2018-19 Diff Estimated 2019-20 2 General Millage (111)(114)(12x) 8,061,684.00 6,820,238.00 -15.40% 7,200,000.00 5.57% 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

3 Penalties and Int Earned on Tax (119) 53,192.00 0.00 -100.00% 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.004 Tuition from Individuals (13x) 17,827.00 124.00 -99.30% 125.00 0.81% 125.00 0.00% 125.00 0.00% 125.00 0.00% 125.00 0.00% 125.005 Transport from Individuals (14x) 0.00 776.00 NA 775.00 -0.13% 775.00 0.00% 775.00 0.00% 775.00 0.00% 775.00 0.00% 775.006 Earnings on Investments (15x) 73,209.00 77,599.00 6.00% 1,300.00 -98.32% 1,300.00 0.00% 1,300.00 0.00% 1,300.00 0.00% 1,300.00 0.00% 1,300.007 Revenue from Student Activities (17x) 83,199.00 105,923.00 27.31% 104,138.00 -1.69% 104,138.00 0.00% 104,138.00 0.00% 104,138.00 0.00% 104,138.00 0.00% 104,138.008 Community Service Revenue (18x) 584,472.00 4,355.00 -99.25% 354,355.00 8036.74% 354,355.00 0.00% 354,355.00 0.00% 354,355.00 0.00% 354,355.00 0.00% 354,355.009 Rentals (191) 87,287.00 14,934.00 -82.89% 6,140.00 -58.89% 6,140.00 0.00% 6,140.00 0.00% 6,140.00 0.00% 6,140.00 0.00% 6,140.00

10 Private Donations (192) 279,391.00 2,328,493.00 733.42% 2,372,512.00 1.89% 887,167.00 -62.61% 487,167.00 -45.09% 487,167.00 0.00% 487,167.00 0.00% 487,167.0011 Other Misc, Local (16x, 199) 1,254,516.00 1,760,168.00 40.31% 923,078.00 -47.56% 923,078.00 0.00% 923,078.00 0.00% 923,078.00 0.00% 923,078.00 0.00% 923,078.00

12Total Local (1xx) This will populate the DEP Line 3 10,494,777.00 11,112,610.00 10,962,423.00 9,477,078.00 -13.55% 9,077,078.00 -4.22% 9,077,078.00 0.00% 9,077,078.00 0.00% 9,077,078.00

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 NA 0.0014 Other School District Transport (512) 0 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.00 NA 0.0015 ISD Collected Millage (513) 2,842,802.00 1,400,680.00 -50.73% 2,794,618.00 99.52% 2,794,618.00 0.00% 2,794,618.00 0.00% 2,794,618.00 0.00% 2,794,618.00 0.00% 2,794,618.00

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

17Other Distributions from Other Public Schools (519) 331,365.00 0.00 -100.00% 67,905.00 NA 70,168.00 3.33% 70,168.00 0.00% 70,168.00 0.00% 70,168.00 0.00% 70,168.00

18Total from other Public Sch (51x) This will populate the DEP line 4 3,174,167.00 1,400,680.00 2,862,523.00 2,864,786.00 0.08% 2,864,786.00 0.00% 2,864,786.00 0.00% 2,864,786.00 0.00% 2,864,786.00

19 Other - Please Explain 0.00 3,042,811.00 NA -100.00% NA 0.00 NA 0.00 NA 0.00 NA 0.00

20

Total General Fund*This should be consistent with GF DEP Local and Other Public School Revenue 13,668,944.00 15,556,101.00 13.81% 13,824,946.00 -11.13% 12,341,864.00 -10.73% 11,941,864.00 -3.24% 11,941,864.00 0.00% 11,941,864.00 0.00% 11,941,864.00

Notes:Line 10 Private includes:Supt Tech. 400,000.00 - - - - - Puberty 9,187.00 4,500.00 4,500.00 4,500.00 4,500.00 4,500.00 CFO Tech 1,450,000.00 400,000.00 - - - - STEM Support 178,325.00 178,325.00 178,325.00 178,325.00 178,325.00 178,325.00 Rainbow 335,000.00 304,342.00 304,342.00 304,342.00 304,342.00 304,342.00 Sale of Capital Asset 2,693,633.00 Union Reimb 95,168.00 Transfers In 349,178.00 Line 11 Other Misc includes:Misc 500.00 500.00 500.00 500.00 500.00 500.00 E-Rate 600,000.00 600,000.00 600,000.00 600,000.00 600,000.00 600,000.00 Insurances 317,404.00 317,404.00 317,404.00 317,404.00 317,404.00 317,404.00 Roast & Toast 5,174.00 5,174.00 5,174.00 5,174.00 5,174.00 5,174.00

Local Revenue Worksheet Table I

FCS DEP (2014.1226).xls of 43 2/9/2015

Diff Estimated 2020-21 Diff Explanations for Variance > 20%0.00% 7,200,000.00 0.00%

NA 0.00 NA0.00% 125.00 0.00%0.00% 775.00 0.00%0.00% 1,300.00 0.00%0.00% 104,138.00 0.00%0.00% 354,355.00 0.00%0.00% 6,140.00 0.00%0.00% 487,167.00 0.00%0.00% 923,078.00 0.00%

0.00% 9,077,078.00 0.00%NA 0.00 NANA 0.00 NA0.00% 2,794,618.00 0.00%

NA 0.00 NA

0.00% 70,168.00 0.00%

0.00% 2,864,786.00 0.00%NA 0.00 NA

0.00% 11,941,864.00 0.00%

- 4,500.00

- 178,325.00 304,342.00

500.00 600,000.00 317,404.00

5,174.00

FCS DEP (2014.1226).xls of 43 2/9/2015

State Aid Calculation 2012-13Membership:

Spring 2012 GE FTE 8,642.34 (A1) SRSD Spring GE Membership FTEFall 2012 GE FTE 7,907.29 (A2) SRSD Fall GE Membership FTE Blended GE FTE 7,980.80 (A3) 10% Spring GE FTE(A1) + 90% Fall GE FTE(A2)Spring 2012 SE FTE 452.63 (B1) SRSD Spring SE Membership FTEFall 2012 SE FTE 365.90 (B2) SRSD Fall SE Membership FTE Blended SE FTE 374.57 (B3) 10% Spring SE FTE(B1) + 90% Fall SE FTE(B2)Total FTE BLEND 8,355.37 C Add GE blend (A3) + SE blend (B3)

Taxable Value InformationNon-PRE Taxable Value 457,482,062.00$ (D1) Enter Current Non-PRE Value from Status ReportMillage Rate 0.018 EComm. PP Taxable Value $44,173,600.00 (D2) Enter Current Comm PP Value from Status ReportMillage Rate 0.006 F

Local Revenue From Millage 8,499,718.716 G

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

Foundation Information2013 Foundation Allowance $7,465.00 (H1)Maximum 2013 Fdtn 8,019.00$ (H2)State Share ((lesser of H1,H2)-(G/A3))) 6,399.98$ (I)

Foundation Allowance - Local Share of Foundation Allowance

Local Share (G/A3) 1,065.02$ (J)NH Property Value times Millage Rate divided by GE FTE Blend

1995 Foundation Allowance $5,751.79 (K1)Maximum 1995 Fdtn. 6,500.00$ (K2)State Share of 1995 ((lesser of K1, K2)-(G/C))) 4,734.51$ (L)

NH Property Value times Millage Rate divided by Total FTE Blend

SE ObligationSE Costs $18,199,323.00 (M1) Estimated SE4096SE Transportation Costs $2,403,182.00 (M2) Estimated SE4094

1997 Section 52 $1,455,401.36 (M3)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls

1997 Section 58 $454,287.89 (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 1,152,672.32 (M6) Current cost x rate used to determine FY97 amountAdjusted Sect. 52 HH level 1,152,672.32 (M7) lesser of M3 & M6

Current SE trans cost (M2) x .704165 1,692,236.65 (M8) Current cost x rate used to determine FY97 amountAdjusted Sect. 58 HH level 454,287.89 (M9) lesser of M4 & M8Adjusted SEHH level 1,606,960.21 (M10) SE Hold Harmless Amt.

Calculations:CY Calculation Info:Section 20 (L x A3) 51,076,928.38 N1 CY State Share Times GE Blend FTEAdj for GE Non Residents -6,712.87 N2 Estimated Adj. For Non ResidentTotal Section 20 GE Fndtn. 51,070,215.51 N3 (N1+N2)SE Fdtn. (lesser of H1, H2 xB3) 2,796,187.45 O1 CY Foundation Times SE Blend FTEAdj for SE Non Residents -1,426.91 O2 Estimated Adj. For Non ResidentTotal SE Fndtn. 2,794,760.54 O3 (O1+O2)

51a Special Ed Costs *.286138 5,207,517.88 P1 State Obligation for Special Education Costs

51a Special Ed Trans Cost *.704165 1,692,236.65 P2 State Obligation for Special Education Transportation

State Obligation for SE Costs 6,899,754.54 P3 Total of P1 + P2

Section 51.a3 Hold HarmlessDifference between (M5- (P3-O3)) or 0 if negative $0.00 P4Total CY State Fdtn & SE Oblig.((N3+O3)+(P3-O1)+(P4) 57,969,970.05 Q

Breakdown of Foundation and SE Obligation

Section 22a - Proposal A (L*C) 39,558,573.35 R Proposal A ObligationSection 51c (P3) 6,899,754.54 (P3) Special Education Obligation based on SE CostsSection 22b (Q-R-P3) 11,511,642.16 S Discretionary Payment

Notes:

FCS DEP (2014.1226).xls of 43 2/9/2015


Fall 2013 GE FTE 6,755.49 (A1) SRSD Fall GE Membership FTESpring 2014 GE FTE 6,693.29 (A2) SRSD Spring GE Membership FTE Blended GE FTE 6,749.27 (A3) 90% Fall GE FTE(A1) + 10% Spring GE FTE(A2)Fall 2013 SE FTE 340.45 (B1) SRSD Fall SE Membership FTESpring 2014 SE FTE 351.50 (B2) SRSD Spring SE Membership FTE Blended SE FTE 341.56 (B3) 90% Fall SE FTE(B1) + 10% Spring SE FTE(B2)Total FTE BLEND 7,090.83 C Add GE blend (A3) + SE blend (B3)

Taxable Value InformationNon-PRE Taxable Value 397,142,657.00$ (D1) Enter Current Non-PRE Value from Status ReportMillage Rate 0.018 EComm. PP Taxable Value 43,387,700.00$ (D2) Enter Current Comm PP Value from Status ReportMillage Rate 0.006 F

Local Revenue From Millage 7,408,894.026 G

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

Foundation Information2014 Foundation Allowance 7,516.00$ (H1) 2011 Foundation AllowanceMaximum 2014 Fdtn 8,019.00$ (H2) Maximum 2011 FdtnState Share ((lesser of H1,H2)-(G/A3))) 6,418.27$ (I)

Foundation Allowance - Local Share of Foundation Allowance

Local Share (G/A3) 1,097.73$ (J)NH Property Value times Millage Rate (D1*E+D2*F) divided by GE FTE Blend

1995 Foundation Allowance 5,751.79$ (K1) 1995 Foundation AllowanceMaximum 1995 Fdtn. 6,500.00$ (K2) Maximum 1995 Fdtn.State Share of 1995 ((lesser of K1, K2)-(G/C))) 4,706.93$ (L)

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

SE ObligationSE Costs 14,022,486.00$ (M1) Estimated SE4096SE Transportation Costs 1,499,038.00$ (M2) Estimated SE4094

1997 Section 52 1,455,401.36$ (M3)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls

1997 Section 58 454,287.89$ (M4)Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls


Current SE Costs (M1) x.0633359998 888,128.17 (M6) Current cost x rate used to determine FY97 amountAdjusted Sect. 52 HH level 888,128.17 (M7) lesser of M3 & M6









Notes:

FCS DEP (2014.1226).xls of 43 2/9/2015




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 Information2015 Foundation Allowance 7,566.00$ (H1) 2012 Foundation AllowanceMaximum 2015 Fdtn 8,019.00$ (H2) Maximum 2012 FdtnState Share ((lesser of H1,H2)-(G/A3))) 6,345.09$ (I) Foundation Allowance - Local Share of Foundation Allowance




SE ObligationSE Costs 14,022,486.00$ (M1) Estimated from Prior Year SE4096SE Transportation Costs 1,499,038.00$ (M2) Estimated from Prior Year SE4094













Notes:

FCS DEP (2014.1226).xls of 43 2/9/2015






















Notes:

FCS DEP (2014.1226).xls of 43 2/9/2015














Current SE trans cost (M2) x .704165 1,055,570.09 (M8) Current cost x rate used to determine FY97 amountAdjusted Sect. 58 HH level 454,287.89 (M9) lesser of M4 & M8Adjusted SEHH level 1,215,744.06 (M10SE Hold Harmless Amt.








Notes:

FCS DEP (2014.1226).xls of 43 2/9/2015






















Notes:

Total State Revenue Table

FCS DEP (2014.1226).xls of 43 2/9/2015

Other State Worksheet2012-13 State Aid Status

Report2013-14 State Aid Status

Report Diff Explanation for Difference > than 20%2014-15 Estimate SA Status

Report Diff Explanation for Difference > than 20%2015-16 Estimate SA Status

Report Diff1 School Lunch Related 254,399.00 136,477.78 -46.35% 136,458.00 -0.01% 136,458.00 0.00%

2Foundation (from SA Calc Worksheet Line R + Line S) 51,070,215.51 43,308,779.51 -15.20% 38,750,393.63 -10.53% 34,303,875.08 -11.47%

3Special Education (From SA Calc Worksheet Line P3 ) 6,899,754.54 5,067,936.19 -26.55% 5,067,936.19 0.00% 4,495,660.19 -11.29%

4 At Risk 4,177,338.00 3,864,752.00 -7.48% 3,478,646.08 -9.99% 3,123,104.00 -10.22%5 Math/Science 0.00 0.00 NA 0.00 NA 0.00 NA6 Renaissance Zone 330,663.00 363,056.00 9.80% 248,628.00 -31.52% 248,628.00 0.00%7 Durant 0.00 0.00 NA 0.00 NA 0.00 NA8 Adult 481,287.00 242,546.12 -49.60% 0.00 -100.00% 0.00 NA9 Career Tech 781,741.00 115,754.88 -85.19% 109,279.74 -5.59% 109,280.23 0.00%

10 Headlee Obl./Data collection 204,855.00 175,448.00 -14.36% 175,470.00 0.01% 175,470.00 0.00%11 MPSERS Cost offset 1,639,834.00 808,988.96 -50.67% 831,294.10 2.76% 746,330.00 -10.22%12 Best Practices incentive 455,597.00 388,936.37 -14.63% 319,728.50 -17.79% 287,050.00 -10.22%13 Other- Explain 5,460,091.00 3,730,782.45 -31.67% 7,032,792.93 88.51% 6,123,602.50 -12.93%14 PY ADJ 0.00 0.00 NA 0.00 NA 0.00 NA

15Deferred State Revenue Utilized this Year 0.00 39,311.00 NA 2,285,483.00 5713.85% 0.00 -100.00%

16

State Revenue Rec'd This Year,Deferred to future Year (Enter as negative) 0.00 -2,285,483.48 NA 0.00 -100.00% 0.00 NA

17

Total General Fund*This line will populate the DEP State Revenue Line 6 71,501,376.05 55,820,808.00 -2.86 58,299,652.17 55.30 49,613,000.00 -0.15

18

Total All Funds*This should be consistent with the Audited Financial Statements 71,755,775.05 55,957,285.78 -22.02% 58,436,110.17 4.43% 49,749,458.00 -14.87%

Notes:Line 13:Court placed 90,420 90,367 90,367Robotics 1,500 1,500 1,500Hold Harmless 256,475 256,656 256,656147© 2,993,250 5,109,261 4,587,059Special ed rule change 57,265 57,265 57,265GSRP 444,388 1,517,950 1,138,022FTL SupportTechnology 70,557 7,060 0Golden Apple Award 5,918School Health 33,277 50,000 50,000Prop A Adjustment 08-13 1,609,550Special ed adjustment -1,831,818 -57,266 -57,266


FCS DEP (2014.1226).xls of 43 2/9/2015

Explanation for Difference > than 20%2016-17 Estimate SA Status

Report Diff Explanation for Difference > than 20%

2017-18 Estimate SA Status

Report DiffExplanation for Difference > than 20%




Report136,458.00 0.00% 0.00 136,458.00 0.00% 136,458.00 0.00% 136,458.00

29,847,533.27 -12.99% 27,721,450.79 -7.12% 25,724,021.13 -7.21% 25,724,021.13

4,495,660.19 0.00% 4,495,660.19 0.00% 4,495,660.19 0.00% 4,495,660.192,799,968.00 -10.35% 2,644,384.00 -5.56% 2,498,048.00 -5.53% 2,498,048.00

0.00 NA 0.00 NA 0.00 NA 0.00248,628.00 0.00% 248,628.00 0.00% 248,628.00 0.00% 248,628.00

0.00 NA 0.00 NA 0.00 NA 0.000.00 NA 0.00 NA 0.00 NA 0.00

109,279.56 0.00% 109,279.65 0.00% 109,280.18 0.00% 109,280.18175,470.00 0.00% 175,470.00 0.00% 175,470.00 0.00% 175,470.00669,110.00 -10.35% 631,930.00 -5.56% 596,960.00 -5.53% 596,960.00257,350.00 -10.35% 243,050.00 -5.56% 229,600.00 -5.53% 229,600.00

5,648,996.50 -7.75% 5,420,482.50 -4.05% 5,205,551.50 -3.97% 5,205,551.500.00 NA 0.00 NA 0.00 NA 0.00

0.00 NA 0.00 0.00 NA 0.00 NA 0.00

0.00 NA 0.00 NA 0.00 NA 0.00

44,251,995.52 -0.11 41,690,335.13 -0.06 39,283,219.00 -0.06 39,283,219.00

44,388,453.52 -10.78% 41,826,793.13 -5.77% 39,419,677.00 -5.75% 39,419,677.00

90,367 90,367 90,367 90,3671,500 1,500 1,500 1,500

256,656 256,656 256,656 256,6564,112,453 3,883,939 3,669,008 3,669,008

57,265 57,265 57,265 57,2651,138,022 1,138,022 1,138,022 1,138,022

50,000 50,000 50,000 50,000

-57,266 -57,266 -57,266 -57,266


FCS DEP (2014.1226).xls of 43 2/9/2015

DiffExplanation for Difference > than 20%



0.00% 136,458.00 0.00%

0.00% 26,034,265.67 1.21%

0.00% 4,495,660.19 0.00%0.00% 2,523,072.00 1.00%

NA 0.00 NA0.00% 248,628.00 0.00%

NA 0.00 NANA 0.00 NA

0.00% 109,280.64 0.00%0.00% 175,470.00 0.00%0.00% 602,940.00 1.00%0.00% 231,900.00 1.00%0.00% 5,242,305.50 0.71%

NA 0.00 NA

NA 0.00 NA

NA 0.00 NA

0.00 39,663,522.00 0.01

0.00% 39,799,980.00 0.96%

90,3671,500

256,6563,705,762

57,2651,138,022

50,000

-57,266

Federal Revenue Table

FCS DEP (2014.1226).xls of 43 2/9/2015

Federal Revenues Actual 2012-13 Actual 2013-14 Diff Explanation for Difference > 20%Budgeted2014-15 Diff Explanation for Difference > 20%

Projected2015-16 Diff Explanation for Difference > 20%

Projected2016-17 Diff

1 School Lunch Related 4,194,689.00 3,710,934.00 -11.53% Decrease in students 3,661,330.00 -1.34% 3,661,330.00 0.00% 3,661,330.00 0.00%

2 Special Education 2,454,286.00 1,918,129.00 -21.85% 1,361,689.00 -29.01% 967,457.00 -28.95%Reduction relates to reduction in expense 837,295.00 -13.45%

3 IDEA Pre-School 122,141.00 96,478.00 -21.01% 86,039.00 -10.82% 86,039.00 0.00% 86,039.00 0.00%4 Medicaid 15,800.00 41,001.00 159.50% 38,761.00 -5.46% 38,761.00 0.00% 38,761.00 0.00%5 Non-Cluster Direct 88,309.00 0.00 -100.00% 0.00 NA 0.00 NA 0.00 NA

6 Title 1 11,616,334.00 14,694,610.00 26.50% Spending PY Carryover 13,068,407.00 -11.07% No Carryover in CY 10,262,708.00 -21.47% Reduction related to reduction in exp 10,262,708.00 0.00%7 Migrant 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA8 Title III 39,621.00 26,163.00 -33.97% 36,501.00 39.51% Planning to spend full budget 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

10 Safe and Drug-Free 0.00 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 NA12 Emergency Immigration 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA13 Adult 186,975.00 118,582.00 -36.58% Last year of program 0.00 -100.00% Adult Program Ended 0.00 NA 0.00 NA14 Comprehensive School Reform 0.00 0.00 NA 0.00 NA 0.00 NA 0.00 NA15 Vocational Education 0.00 114,726.00 NA 38,674.00 -66.29% Reduction in budget 39,806.00 2.93% 39,806.00 0.00%16 Technology Literacy 0.00 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

18 Title II 2,417,204.00 2,578,115.00 6.66% 2,473,080.00 -4.07% 1,941,988.00 -21.47%Reduction relates to reduction in expense 1,841,819.00 -5.16%

19 Headstart 5,302,324.00 411,118.00 -92.25% Last year; Partial program 0.00 -100.00% Program Ended 0.00 NA 0.00 NA20 Various Federal 1,861,404.00 1,514,469.00 -18.64% 1,045,997.00 -30.93% Last Year SIG 0.00 -100.00% SIG Program Ended 0.00 NA21 21st Century 1,612,771.00 1,521,228.00 -5.68% Reduced number of programs 668,991.00 -56.02% Corhort F Ended 672,876.00 0.58% 672,876.00 0.00%22 Other 0.00 53,853.00 NA 0.00 -100.00% 0.00 NA 0.00 NA

23 Deferred Federal Revenue 0.00 -138,328.00 NA 2,052,000.00 -1583.43% 0.00 -100.00%Not expecting deferred revenue for FY16 0.00 NA

24

Total General Fund*This will populate the DEP Federal Revenue Line 7 25,717,169.00 22,950,144.00 -10.76% 20,870,139.00 -9.06% 14,046,136.00 -32.70% 13,815,805.00 -1.64%

25

Total All Funds*This should be consistent with SEFA Revenues 29,911,858.00 26,661,078.00 -10.87% 24,531,469.00 -7.99% 17,707,466.00 -27.82% 17,477,135.00 -1.30%**Differences greater than 10% need to be explainedExplain - Breakdown to Various large grants in the Other Categories

Notes:

SIG 700,869.00 ARRA - SIG 194,465.00 MDCH Home VisitingFresh Fruit and Veggie 224,942.00 Supper 351,104.00 RSVP 43,089.00 FTL Support

Federal Revenue Table

FCS DEP (2014.1226).xls of 43 2/9/2015

Explanation for Difference > 20%Projected2017-18 Diff Explanation for Difference > 20%




3,661,330.00 0.00% 3,661,330.00 0.00% 3,661,330.00 0.00% 3,661,330.00 0.00%Reduction relates to reduction in expense 810,781.00 -3.17% 786,948.00 -2.94% 786,948.00 0.00% 786,948.00 0.00%

86,039.00 0.00% 86,039.00 0.00% 86,039.00 0.00% 86,039.00 0.00%38,761.00 0.00% 38,761.00 0.00% 38,761.00 0.00% 38,761.00 0.00%

0.00 NA 0.00 NA 0.00 NA 0.00 NA

9,943,576.00 -3.11% 9,528,947.00 -4.17% 9,528,947.00 0.00% 9,528,947.00 0.00%0.00 NA 0.00 NA 0.00 NA 0.00 NA

36,501.00 0.00% 36,501.00 0.00% 36,501.00 0.00% 36,501.00 0.00%0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA

39,806.00 0.00% 39,806.00 0.00% 39,806.00 0.00% 39,806.00 0.00%0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA

Reduction relates to reduction in expense 1,756,761.00 -4.62% 1,756,761.00 0.00% 1,756,761.00 0.00% 1,756,761.00 0.00%

0.00 NA 0.00 NA 0.00 NA 0.00 NA0.00 NA 0.00 NA 0.00 NA 0.00 NA

672,876.00 0.00% 672,876.00 0.00% 672,876.00 0.00% 672,876.00 0.00%0.00 NA 0.00 NA 0.00 NA 0.00 NA

0.00 NA 0.00 NA 0.00 NA 0.00 NA

13,385,101.00 -3.12% 12,946,639.00 -3.28% 12,946,639.00 0.00% 12,946,639.00 0.00%

17,046,431.00 -2.46% 16,607,969.00 -2.57% 16,607,969.00 0.00% 16,607,969.00 0.00%

Instructional Summary

FCS DEP (2014.1226).xls of 43 2/9/2015

Function Code Actual 2012-13 Actual 2013-14 Difference

% Change

Budgeted2014-15 Difference

% Change

Estimated2015-16 Difference

% Change


% Change


% Change

Basic Inst. 111-113 $33,838,765 $30,644,019 ($3,194,746) -9.4% 30,548,004 ($96,015) -0.3% 25,336,361 ($5,211,643) -17.1% 22,268,022 ($3,068,339) -12.1% 21,016,087 ($1,251,935) -5.6%Pre-School 118 $4,465,957 $1,216,953 ($3,249,004) -72.8% 1,525,233.00 $308,280 25.3% 1,146,963 ($378,270) -24.8% 1,146,963 $0 0.0% 1,146,963 $0 0.0%Summer School 119 $1,083,688 $1,095,892 $12,204 1.1% 1,150,473.00 $54,581 5.0% 1,150,473 $0 0.0% 1,150,473 $0 0.0% 1,150,473 $0 0.0%Special Ed. 122 $10,304,034 $9,720,314 ($583,720) -5.7% 7,879,590.00 ($1,840,724) -18.9% 6,456,480 ($1,423,110) -18.1% 5,674,480 ($782,000) -12.1% 5,519,667 ($154,813) -2.7%Othr Add Needs 125, 127 $9,057,594 $9,051,297 ($6,297) -0.1% 8,033,804.00 ($1,017,493) -11.2% 6,236,093 ($1,797,711) -22.4% 6,236,093 $0 0.0% 5,916,961 ($319,132) -5.1%Adult Ed. 13x $1,578,985 $1,233,667 ($345,318) -21.9% 277,896.00 ($955,771) -77.5% 190,000 ($87,896) -31.6% 190,000 $0 0.0% 190,000 $0 0.0%Total 1XX $60,329,023 $52,962,142 ($7,366,881) $49,415,000 ($3,547,142) $40,516,370 ($8,898,630) $36,666,031 ($3,850,339) $34,940,151 ($1,725,880)

Notes:

Instructional Summary

FCS DEP (2014.1226).xls of 43 2/9/2015


% Change


% Change


% Change

19,833,651 ($1,182,436) -5.6% 19,833,651 $0 0.0% 19,833,651 $0 0.0%1,146,963 $0 0.0% 1,146,963 $0 0.0% 1,146,963 $0 0.0%1,150,473 $0 0.0% 1,150,473 $0 0.0% 1,150,473 $0 0.0%5,464,329 ($55,338) -1.0% 5,464,329 $0 0.0% 5,464,329 $0 0.0%5,554,544 ($362,417) -6.1% 5,554,544 $0 0.0% 5,554,544 $0 0.0%

190,000 $0 0.0% 190,000 $0 0.0% 190,000 $0 0.0%$33,339,960 ($1,600,191) $33,339,960 $0 $33,339,960 $0

Details of Changes in the Isntruction Function from Prior Year

FCS DEP (2014.1226).xls of 43 2/9/2015

* Narrative Section should explain any partial year implementation disparities.

2013-14 to 2014-15

Impact of Changes In Instructional SpendingBasic Inst

111-113,119 Pre School 118Summer School

119 Special Ed 122Other Added

Needs 125,127 Adult Ed 13x TotalLines 1-4 below refer to staffing cuts and should be entered as negative numbers

1 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 9.00 0.00 9.00 18.004 Salary Savings From Staffing Decrease $0 $0 $0 -$1,840,724 -$1,017,493 -$955,771 -$3,813,988

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 -$96,015 $0 $0 $0 $0 $0 -$96,01513 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 $308,280 $54,581 $0 $0 $0 $362,86117 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 $021 Other $0 $0 $022 Other $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total -$96,015 $308,280 $54,581 -$1,840,724 -$1,017,493 -$955,771 -$3,547,142

Check Figure from Instruction tab Column H -$96,015 $308,280 $54,581 -$1,840,724 -$1,017,493 -$955,771 -$3,547,142Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:


FCS DEP (2014.1226).xls of 43 2/9/2015

2014-15 to 2015-16





1 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 20.50 2.00 0.00 5.00 1.50 0.00 29.003 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 2.00 1.56 0.00 4.14 13.25 0.00 20.954 Salary Savings From Staffing Decrease -$4,558,111 -$334,533 $0 -$1,423,110 -$1,761,627 $0 -$8,077,381


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 $113 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $014 Change in Purchased Services, Supplies and Textbooks -$653,532 -$43,737 $0 $0 -$36,084 -$87,896 -$821,24915 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 $022 Other $0 $0 $0 $023 Other $0 $0 $0 $0 $0 $0 $024 Total -$5,211,643 -$378,270 $0 -$1,423,110 -$1,797,711 -$87,896 -$8,898,630

Check Figure from Instruction tab Column K -$5,211,643 -$378,270 $0 -$1,423,110 -$1,797,711 -$87,896 -$8,898,630Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:Main reduction in purchase services related to SIG expense in 15 not repeated in 16 599,223.84


FCS DEP (2014.1226).xls of 43 2/9/2015

2015-16 to 2016-17





1 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 -$3,034,518 $0 $0 -$782,000 $0 $0 -$3,816,518


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 -$3,068,339 $0 $0 -$782,000 $0 $0 -$3,850,339

Check Figure from Instruction tab Column N -$3,068,339 $0 $0 -$782,000 $0 $0 -$3,850,339Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0

Notes:Savings from staffing decrease:


FCS DEP (2014.1226).xls of 43 2/9/2015

2016-17 to 2017-18





1 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 -$1,244,286 $0 $0 -$154,813 -$319,132 $0 -$1,718,231


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 $0 $0 $0 $0 $0 $0 $020 Other $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 -$1,251,935 $0 $0 -$154,813 -$319,132 $0 -$1,725,880

Check Figure from Instruction tab Column Q -$1,251,935 $0 $0 -$154,813 -$319,132 $0 -$1,725,880Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0



FCS DEP (2014.1226).xls of 43 2/9/2015

2017-18 to 2018-19





1 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 $0 $0 $0 $0 $0 $0 $020 Other $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 Q -$1,182,436 $0 $0 -$55,338 -$362,417 $0 -$1,600,191Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0



FCS DEP (2014.1226).xls of 43 2/9/2015

2018-19 to 2019-20





1 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 $0 $0 $0 $0 $0 $0 $020 Other $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



FCS DEP (2014.1226).xls of 43 2/9/2015

2019-20 to 2020-21





1 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 $0 $0 $0 $0 $0 $0 $020 Other $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


Support Services Summary

FCS DEP (2014.1226).xls of 43 2/9/2015

Function CodePreliminary

Actual 2012-13 Actual 2013-14 Difference % ChangeBudgeted2014-15 Difference % Change


% Change


% Change


% Change

Pupil 21X $8,251,815 $7,706,874 ($544,941) -6.60% 3,541,711.00 ($4,165,163) -54.04% 2,696,656.00 ($845,055) -23.86% 2,520,727.00 ($175,929) -6.52% 2,520,727.00 $0 0.00%Instructional 22X $9,658,295 $10,281,372 $623,077 6.45% 4,737,310.00 ($5,544,062) -53.92% 2,818,174.00 ($1,919,136) -40.51% 2,815,927.00 ($2,247) -0.08% 2,803,630.00 ($12,297) -0.44%General 23X $1,687,903 $1,587,345 ($100,558) -5.96% 2,174,152.00 $586,807 36.97% 1,597,392.00 ($576,760) -26.53% 1,597,392.00 $0 0.00% 1,597,392.00 $0 0.00%School 24X $5,217,117 $5,402,625 $185,508 3.56% 3,321,242.00 ($2,081,383) -38.53% 2,716,898.00 ($604,344) -18.20% 2,309,892.00 ($407,006) -14.98% 2,170,793.00 ($139,099) -6.02%Business 25X $4,856,496 $5,261,621 $405,125 8.34% 6,477,654.00 $1,216,033 23.11% 4,845,159.00 ($1,632,495) -25.20% 4,095,159.00 ($750,000) -15.48% 3,670,159.00 ($425,000) -10.38%Ops./Maint. 26X $13,592,620 $10,997,265 ($2,595,355) -19.09% 9,405,000.00 ($1,592,265) -14.48% 8,749,356.00 ($655,644) -6.97% 8,009,224.00 ($740,132) -8.46% 7,749,989.00 ($259,235) -3.24%Transportation 27X $3,466,437 $3,279,066 ($187,371) -5.41% 3,754,108.00 $475,042 14.49% 3,941,758.00 $187,650 5.00% 4,241,758.00 $300,000 7.61% 4,341,758.00 $100,000 2.36%Central 28X $3,377,043 $3,939,111 $562,068 16.64% 3,081,536.00 ($857,575) -21.77% 2,901,196.00 ($180,340) -5.85% 2,701,067.00 ($200,129) -6.90% 2,701,067.00 $0 0.00%Other 29X $1,264,559 $1,471,895 $207,336 16.40% 341,047.00 ($1,130,848) -76.83% 333,983.00 ($7,064) -2.07% 318,064.00 ($15,919) -4.77% 318,064.00 $0 0.00%Community Svc. 3XX $2,726,731 $2,373,227 ($353,504) -12.96% 1,864,701.00 ($508,526) -21.43% 1,280,373.00 ($584,328) -31.34% 1,279,713.00 ($660) -0.05% 1,279,713.00 $0 0.00%Outgoing 41X, 42X, 43X $722,381 $0 ($722,381) -100.00% $0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0!Facilities Acq. 45X $0 $0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0!Debt Service 51X $946,631 $544,842 ($401,789) -42.44% 520,199.00 ($24,643) -4.52% 494,738.00 ($25,461) -4.89% 155,461.00 ($339,277) -68.58% 155,461.00 $0 0.00%Fund Mod. 6XX $1,008,648 $80,127 ($928,521) -92.06% $0 ($80,127) -100.00% $0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0!

$56,776,676 $52,925,370 ($3,851,306) $39,218,660 ($13,706,710) $32,375,683 ($6,842,977) $30,044,384 ($2,331,299) $29,308,753 ($735,631)

Notes:

Support Services Summary

FCS DEP (2014.1226).xls of 43 2/9/2015


% Change


% Change


% Change

2,423,761.00 ($96,966) -3.85% 2,423,761.00 $0 0.00% 2,423,761.00 $0 0.00% 2,791,332.00 ($12,298) -0.44% 2,791,332.00 $0 0.00% 2,791,332.00 $0 0.00% 1,597,392.00 $0 0.00% 1,597,392.00 $0 0.00% 1,597,392.00 $0 0.00% 2,038,346.00 ($132,447) -6.10% 2,038,346.00 $0 0.00% 2,038,346.00 $0 0.00% 3,295,159.00 ($375,000) -10.22% 2,995,159.00 ($300,000) -9.10% 2,695,159.00 ($300,000) -10.02% 7,489,511.00 ($260,478) -3.36% 7,489,511.00 $0 0.00% 7,489,511.00 $0 0.00% 4,440,813.00 $99,055 2.28% 4,440,813.00 $0 0.00% 4,440,813.00 $0 0.00% 2,601,067.00 ($100,000) -3.70% 2,601,067.00 $0 0.00% 2,601,067.00 $0 0.00% 318,064.00 $0 0.00% 318,064.00 $0 0.00% 318,064.00 $0 0.00% 1,279,713.00 $0 0.00% 1,279,713.00 $0 0.00% 1,279,713.00 $0 0.00%

$0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0!$0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0!

155,461.00 $0 0.00% 155,461.00 $0 0.00% 155,461.00 $0 0.00%$0 $0 #DIV/0! $0 $0 #DIV/0! $0 $0 #DIV/0!

$28,430,619 ($878,134) $28,130,619 ($300,000) $27,830,619 ($300,000)

Detail of Changes in Support Functions From Prior Year

FCS DEP (2014.1226).xls of 43 2/9/2015

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

Reconciliation from 2013-14 to 2014-15 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 24.00 30.00 0.00 2.00 0.00 15.00 0.00 4.00 4.00 0.00 0.00 0.00 0.00 79$ 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 (4,165,163) (5,544,062) - (2,081,383) - (1,592,265) - (857,575) (1,130,848) - - - - (15,371,296)$

Lines 5-6 below refer to staffing additions and should be entered as positive numbers5 Staffing Increase - # of Teaching FTE added - - - - - - - - - - - - - - 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 - - 586,807 - 1,216,033 - 475,042 - - (508,526) - - - 1,769,356$ 17 Change in Capital Outlay - - - - - - - - - - - - - -$ 18 Utilities -$ 19 School Closure Costs -$ -$ -$ -$ -$ $ - -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ $0 -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind -$ 22 Other - Good faith estimate of GASC debt service set-aside $0 $0 $0 $0 $0 $0 -$ $0 -$ $0 -$ -$ -$ -$ 23 Other - Closure of Sarvis Center -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Other - reduction in interest on debt service -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (24,643)$ (24,643)$ 25 Other - Eliminate support to other funds -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (80,127)$ (80,127)$ 26 Total (S/B Consistent with Change in DEP) (4,165,163)$ (5,544,062)$ 586,807$ (2,081,383)$ 1,216,033$ (1,592,265)$ 475,042$ (857,575)$ (1,130,848)$ (508,526)$ -$ -$ (24,643)$ (80,127)$ (13,706,710)$

Check Figure from Instruction tab Column H -$4,165,163 -$5,544,062 $586,807 -$2,081,383 $1,216,033 -$1,592,265 $475,042 -$857,575 -$1,130,848 -$508,526 $0 $0 -$24,643 -$80,127 -$13,706,710Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:

Related to Private Grants 589,643.00 2,340,405.00 Increase in transportation costs 462,927.00

Note: exact causes of change are not determinable due to the state of the District's records. The number represent the best estimation of the cause for the changes.


FCS DEP (2014.1226).xls of 43 2/9/2015


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 3.83 0.00 0.00 4.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9$ 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 (847,031)$ (1,426,864)$ (130,577)$ (610,885)$ (184,477)$ (116,788)$ -$ (231,191)$ (7,064)$ (317,423)$ -$ -$ -$ (3,872,300)$

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 -$ -$ -$ -$ (25,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (25,000)$ 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 1,976$ (492,272)$ (446,183)$ 6,541$ (1,123,019)$ (320,000)$ (12,350)$ 50,851$ -$ (266,905)$ -$ -$ -$ (2,601,360)$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities (218,856)$ (218,856)$ 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 - reduction in interest on debt service -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (25,461)$ (25,461)$ 24 Other -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) (845,055)$ (1,919,136)$ (576,760)$ (604,344)$ (1,632,495)$ (655,644)$ 187,650$ (180,340)$ (7,064)$ (584,328)$ -$ -$ (25,461)$ -$ (6,842,977)$

Check Figure from Instruction tab Column K -$845,055 -$1,919,136 -$576,760 -$604,344 -$1,632,495 -$655,644 $187,650 -$180,340 -$7,064 -$584,328 $0 $0 -$25,461 $0 -$6,842,977Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:Decrease in penalties and interest as outstanding balance decreases 300,000 Decrease in penalties and interest as outstanding balance decreases 25,000 Decrease in purchased services relates to end of grants 446183.06 1,050,000


FCS DEP (2014.1226).xls of 43 2/9/2015


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)$ -$ -$ (399,291)$ -$ (125,777)$ -$ -$ -$ -$ -$ -$ -$ (700,997)$


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)$ (400,000)$ (320,000)$ -$ (200,129)$ (15,919)$ (660)$ -$ -$ -$ (946,670)$ 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 - last debt service payment in 2015-16 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (339,277)$ (339,277)$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) (175,929)$ (2,247)$ -$ (407,006)$ (750,000)$ (740,132)$ 300,000$ (200,129)$ (15,919)$ (660)$ -$ -$ (339,277)$ -$ (2,331,299)$

Check Figure from Instruction tab Column N -$175,929 -$2,247 $0 -$407,006 -$750,000 -$740,132 $300,000 -$200,129 -$15,919 -$660 $0 $0 -$339,277 $0 -$2,331,299Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:Decrease in penalties and interest as outstanding balance decreases 300,000 Decrease in penalties and interest as outstanding balance decreases 50,000 Decrease in Support for CFO (Private Donation) 400,000


FCS DEP (2014.1226).xls of 43 2/9/2015


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)$ -$ (139,099)$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (151,396)$


10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ (125,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (125,000)$ 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 (99,235)$ (99,235)$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind 100,000$ 100,000$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) -$ (12,298)$ -$ (139,099)$ (425,000)$ (259,235)$ 100,000$ -$ -$ -$ -$ -$ -$ -$ (735,631)$

Check Figure from Instruction tab Column Q $0 -$12,297 $0 -$139,099 -$425,000 -$259,235 $100,000 $0 $0 $0 $0 $0 $0 $0 -$735,631Difference (needs to be zero) $0 -$1 $0 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:Decrease in penalties and interest as outstanding balance decreases 300,000 Decrease in penalties and interest as outstanding balance decreases 125,000


FCS DEP (2014.1226).xls of 43 2/9/2015


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)$ (12,298)$ -$ (132,039)$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (241,303)$


10 Wage Concessions -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 11 Unemployment Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 12 Change in Worker's Compensation / Risk Management -$ -$ -$ -$ (75,000)$ -$ -$ -$ -$ -$ -$ -$ -$ (75,000)$ 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)$ (100,000)$ -$ -$ -$ -$ -$ (261,353)$ 17 Change in Capital Outlay -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 18 Utilities (100,478)$ (100,478)$ 19 School Closure Costs -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20 School Closure Savings # of Buildings -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 21 Increase in Transportation due to No Child Left Behind 100,000$ 100,000$ 22 Other - FICA -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 23 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25 Other -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 26 Total (S/B Consistent with Change in DEP) (96,967)$ (12,298)$ -$ (132,447)$ (375,000)$ (260,478)$ 99,055$ (100,000)$ -$ -$ -$ -$ -$ -$ (878,134)$

Check Figure from Instruction tab Column Q -$96,966 -$12,298 $0 -$132,447 -$375,000 -$260,478 $99,055 -$100,000 $0 $0 $0 $0 $0 $0 -$878,134Difference (needs to be zero) -$1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:Decrease in penalties and interest as outstanding balance decreases 300,000 Decrease in penalties and interest as outstanding balance decreases 75,000


FCS DEP (2014.1226).xls of 43 2/9/2015


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 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$


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) -$ -$ -$ -$ (300,000)$ -$ -$ -$ -$ -$ -$ -$ -$ -$ (300,000)$

Check Figure from Instruction tab Column Q $0 $0 $0 $0 -$300,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 -$300,000Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0

Notes:Decrease in penalties and interest as outstanding balance decreases 300,000

Deficit Elimination Plan

FCS DEP (2014.1226).xls of 43 2/9/2015

School District City of Flint

Account Actual 2012-13 Actual 2013-14 Budget 2014-15Yearly Increase

(Decrease)% Increase (Decrease)

Target Budget 2015-16

Yearly Increase (Decrease)

% Increase (Decrease)







1 Beginning Fund Equity: ($6,950,895) ($10,403,722) ($21,964,181) ($17,603,104) ($14,494,157) ($11,194,907)2 Add: Revenues3 11x Local Sources $10,494,777 $11,112,610 $10,962,423 ($150,187) -1.35% $9,477,078 ($1,485,345) -13.55% $9,077,078 ($400,000) -4.22% $9,077,078 $0 0.00%4 51x Local Rec'd Thru Another Public Sch. $3,174,167 $1,400,680 $2,862,523 $1,461,843 104.37% $2,864,786 $2,263 0.08% $2,864,786 $0 0.00% $2,864,786 $0 0.00%5 2xx Other Political Sub. $0 $0 $0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%6 3xx State Sources $71,501,376 $55,820,808 $58,299,652 $2,478,844 4.44% $49,613,000 ($8,686,652) -14.90% $44,251,996 ($5,361,004) -10.81% $41,690,335 ($2,561,660) -5.79%7 4xx Federal Sources $25,717,169 $22,950,144 $20,870,139 ($2,080,005) -9.06% $14,046,136 ($6,824,003) -32.70% $13,815,805 ($230,331) -1.64% $13,385,101 ($430,704) -3.12%8 52x-6xx Incoming Transfers & Other $2,765,383 $3,042,811 $0 ($3,042,811) -100.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%9 TOTAL REVENUES,ETC. $113,652,872 $94,327,053 $92,994,737 ($1,332,316) -1.41% $76,001,000 ($16,993,737) -18.27% $70,009,665 ($5,991,335) -7.88% $67,017,300 ($2,992,364) -4.27%

10 TOTAL RESOURCES AVAILABLE $106,701,977 $83,923,331 $71,030,556 ($12,892,775) -15.36% $58,397,896 ($12,632,660) -17.78% $55,515,508 ($2,882,388) -4.94% $55,822,393 $306,885 0.55%11 Less: Expenditures12 1xx Classroom Inst. $60,329,023 $52,962,142 $49,415,000 ($3,547,142) -6.70% $40,516,370 ($8,898,630) -18.01% $36,666,031 ($3,850,339) -9.50% $34,940,151 ($1,725,880) -4.71%13 Support Services:14 21x Pupil $8,251,815 $7,706,874 $3,541,711 ($4,165,163) -54.04% $2,696,656 ($845,055) -23.86% $2,520,727 ($175,929) -6.52% $2,520,727 $0 0.00%15 22x Inst. Staff $9,658,295 $10,281,372 $4,737,310 ($5,544,062) -53.92% $2,818,174 ($1,919,136) -40.51% $2,815,927 ($2,247) -0.08% $2,803,630 ($12,297) -0.44%16 23x Gen. Adm. $1,687,903 $1,587,345 $2,174,152 $586,807 36.97% $1,597,392 ($576,760) -26.53% $1,597,392 $0 0.00% $1,597,392 $0 0.00%17 24x Sch. Adm. $5,217,117 $5,402,625 $3,321,242 ($2,081,383) -38.53% $2,716,898 ($604,344) -18.20% $2,309,892 ($407,006) -14.98% $2,170,793 ($139,099) -6.02%18 25x Business $4,856,496 $5,261,621 $6,477,654 $1,216,033 23.11% $4,845,159 ($1,632,495) -25.20% $4,095,159 ($750,000) -15.48% $3,670,159 ($425,000) -10.38%19 26x Operation & Maintenance $13,592,620 $10,997,265 $9,405,000 ($1,592,265) -14.48% $8,749,356 ($655,644) -6.97% $8,009,224 ($740,132) -8.46% $7,749,989 ($259,235) -3.24%20 27x Transportation $3,466,437 $3,279,066 $3,754,108 $475,042 14.49% $3,941,758 $187,650 5.00% $4,241,758 $300,000 7.61% $4,341,758 $100,000 2.36%21 28x Central $3,377,043 $3,939,111 $3,081,536 ($857,575) -21.77% $2,901,196 ($180,340) -5.85% $2,701,067 ($200,129) -6.90% $2,701,067 $0 0.00%22 29X Other $1,264,559 $1,471,895 $341,047 ($1,130,848) -76.83% $333,983 ($7,064) -2.07% $318,064 ($15,919) -4.77% $318,064 $0 0.00%23 3xx Community Services $2,726,731 $2,373,227 $1,864,701 ($508,526) -21.43% $1,280,373 ($584,328) -31.34% $1,279,713 ($660) -0.05% $1,279,713 $0 0.00%24 41,42,43 Outgoing Transfers $722,381 $0 $0 $0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%25 45x Facilities Acq $0 $0 $0 $0 0.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%26 51x Debt Service $946,631 $544,842 $520,199 ($24,643) -4.52% $494,738 ($25,461) -4.89% $155,461 ($339,277) -68.58% $155,461 $0 0.00%27 6xx Fund Modifications $1,008,648 $80,127 $0 ($80,127) -100.00% $0 $0 0.00% $0 $0 0.00% $0 $0 0.00%28 TOTAL EXP. & OUTGOING TRANSFERS $117,105,699 $105,887,512 $88,633,660 ($17,253,852) -16.29% $72,892,053 ($15,741,607) -17.76% $66,710,415 ($6,181,638) -8.48% $64,248,904 ($2,461,511) -3.69%29 ENDING FUND BALANCE ($10,403,722) ($21,964,181) ($17,603,104) $4,361,077 -19.86% ($14,494,157) $3,108,947 -17.66% ($11,194,907) $3,299,250 -22.76% ($8,426,511) $2,768,396 -24.73%

Notes:

Deficit Elimination Plan

FCS DEP (2014.1226).xls of 43 2/9/2015










($8,426,511) ($6,025,368) ($3,324,225)

$9,077,078 $0 0.00% $9,077,078 $0 0.00% $9,077,078 $0 0.00%$2,864,786 $0 0.00% $2,864,786 $0 0.00% $2,864,786 $0 0.00%

$0 $0 0.00% $0 $0 0.00% $0 $0 0.00%$39,283,219 ($2,407,116) -5.77% $39,283,219 $0 0.00% $39,663,522 $380,303 0.97%$12,946,639 ($438,462) -3.28% $12,946,639 $0 0.00% $12,946,639 $0 0.00%

$0 $0 0.00% $0 $0 0.00% $0 $0 0.00%$64,171,722 ($2,845,578) -4.25% $64,171,722 $0 0.00% $64,552,025 $380,303 0.59%$55,745,211 ($77,182) -0.14% $58,146,354 $2,401,143 4.31% $61,227,800 $3,081,446 5.30%

$33,339,960 ($1,600,191) -4.58% $33,339,960 $0 0.00% $33,339,960 $0 0.00%

$2,423,761 ($96,966) -3.85% $2,423,761 $0 0.00% $2,423,761 $0 0.00%$2,791,332 ($12,298) -0.44% $2,791,332 $0 0.00% $2,791,332 $0 0.00%$1,597,392 $0 0.00% $1,597,392 $0 0.00% $1,597,392 $0 0.00%$2,038,346 ($132,447) -6.10% $2,038,346 $0 0.00% $2,038,346 $0 0.00%$3,295,159 ($375,000) -10.22% $2,995,159 ($300,000) -9.10% $2,695,159 ($300,000) -10.02%$7,489,511 ($260,478) -3.36% $7,489,511 $0 0.00% $7,489,511 $0 0.00%$4,440,813 $99,055 2.28% $4,440,813 $0 0.00% $4,440,813 $0 0.00%$2,601,067 ($100,000) -3.70% $2,601,067 $0 0.00% $2,601,067 $0 0.00%

$318,064 $0 0.00% $318,064 $0 0.00% $318,064 $0 0.00%$1,279,713 $0 0.00% $1,279,713 $0 0.00% $1,279,713 $0 0.00%

$0 $0 0.00% $0 $0 0.00% $0 $0 0.00%$0 $0 0.00% $0 $0 0.00% $0 $0 0.00%

$155,461 $0 0.00% $155,461 $0 0.00% $155,461 $0 0.00%$0 $0 0.00% $0 $0 0.00% $0 $0 0.00%

$61,770,579 ($2,478,325) -3.86% $61,470,579 ($300,000) -0.49% $61,170,579 ($300,000) -0.49%($6,025,368) $2,401,143 -28.50% ($3,324,225) $2,701,143 -44.83% $57,221 $3,381,446 -101.72%

NARRATIVE SECTION

FCS DEP (2014.1226).xls of 43 2/9/2015

1.Answer: N/A

2.Answer: N/A

3.Answer: None

4.Answer: All groups

5.Answer: We are hoping to reopen negatiations with all groups as soon as possible.

6.Answer: N/A

7.Answer: Yes, savings are included starting in January 2015

8.Answer: 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) 15% wage and fringe savings from employees (may include staff reduction, outsourcing, or direct cuts); 2)

frozen wages/fringes for duration of the deficit (no step increases and increases to benefits born by the employee); 3) Terminate the following a) Expulsion program, Read 180 program, and continuation program; 4) reduce the number of safety advocates at the secondary level to 16; 5) Close 2 schools for SY2015-16; 6) Close 1 school for SY 2016-17; 7) Close 1 school for SY 2017-18; Close 1 school for SY 2018-19.

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.

For which employee groups have negotiations been completed for 2013-14?

For which employee groups have negotiations not been completed for 2013-14?

For which employee groups have negotiations been completed for 2014-15?

For which employee groups have negotiations not been completed for 2014-15?

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

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

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 2013-14?

Are projected savings from employee negotiations included in 2014-15?

What factors caused the school district's deficit?

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

NARRATIVE SECTION

FCS DEP (2014.1226).xls of 43 2/9/2015

14.

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

15.

Answer: Attached

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; paying employee and 147c portion each month. Plan to get current over

the duration of the DEP. Still owe $2.2 million to Health Plus (previous provider), in negotiations to try to reduce liability or enter into long term payment agreement. Still owe $2 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 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.

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 Guidance

The 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 E

This 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

School District City of Flint

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

Acct Codes

ELIMINATION PLAN 2014-2015

Year-to Date To-Year-End PROJECTED

1 Beginning Fund Equity ($21,964,181) $0 $0 $21,964,181 -100.00%2 Add: Revenues3 11X Local Sources $10,962,423 $0 $0 $0 ($10,962,423) -100.00%4 51X Local Rec'd Thru Other Public Schl $2,862,523 $0 $0 $0 ($2,862,523) -100.00%5 2xx Local Thru Other Political Sub $0 $0 $0 $0 $0 0.00%6 3xx State Sources $58,299,652 $0 $0 $0 ($58,299,652) -100.00%7 4xx Federal Sources $20,870,139 $0 $0 $0 ($20,870,139) -100.00%8 52x-6xx Incoming Transfers & Other $0 $0 $0 $0 $0 0.00%9 Total Current Year Revenues $92,994,737 $0 $0 $0 ($92,994,737) -100.00%

10 TOTAL RESOURCES AVAILABLE $71,030,556 $0 ($71,030,556) -100.00%11 Less: Expenditures12 1xx Classroom Instruction $49,415,000 $0 $0 $0 ($49,415,000) -100.00%13 Support Services:14 21x Pupil Support $3,541,711 $0 $0 $0 ($3,541,711) -100.00%15 22x Instructional Staff Supp $4,737,310 $0 $0 $0 ($4,737,310) -100.00%16 23x General Admin. $2,174,152 $0 $0 $0 ($2,174,152) -100.00%17 24x School Admin. $3,321,242 $0 $0 $0 ($3,321,242) -100.00%18 25x Business Admin. $6,477,654 $0 $0 $0 ($6,477,654) -100.00%19 26x Oper/Maintenance $9,405,000 $0 $0 $0 ($9,405,000) -100.00%20 27x Transportation $3,754,108 $0 $0 $0 ($3,754,108) -100.00%21 28x Central Admin. $3,081,536 $0 $0 $0 ($3,081,536) -100.00%22 29x Other $341,047 $0 $0 $0 ($341,047) -100.00%23 3xx Community Services $1,864,701 $0 $0 $0 ($1,864,701) -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 $520,199 $0 $0 $0 ($520,199) -100.00%27 6xx Fund Modifications $0 $0 $0 $0 $0 0.00%28 TOTAL EXPEND. & OUTGOING TRNSFRS $88,633,660 $0 $0 $0 ($88,633,660) -100.00%29 ENDING FUND BALANCE ($17,603,104) $0 $17,603,104 -100.00%

Notes:

SUMMARY MONTHLY DEP RECONCILIATION REPORTFOR THE MONTH ENDING __________

SCHOOL DISTRICT NAME:

Variance Explanation

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