District Information District Name Dearborn Heights School District #7 District Code 82040 Address 20629 Annapolis, Dearborn Heights, MI 48125 Superintendent Information Name John Fazer Email Address fazerjoh@dhsd7.net Office Phone 313-203-1000 Cell Business Manager Information Name Brandy Nusser Email Address nusserbr@dhsd7.net Office Phone 313-203-1000 Cell Board President Information Name Cary Thompson Email Address thompsca@dhsd7.net Office Phone 313-203-1000 Cell Union President Information Name Lori Mosher Email Address mosherlo@dhsd7.net Office Phone 313-203-3318 Cell
Local Revenue Worksheet Table I Preliminary Actual Budgeted Estimated 1 Local Revenue Worksheet 2014-15 2015-16 Diff 2016-17 Diff Explanations for Variance > 20% 2 General Millage (111)(114)(12x) 1,203,448.00 1,186,245.00-1.43% 1,186,245.00 0.00% 3 Penalties and Int Earned on Tax (119) 1,821.00 15,000.00 723.72% 15,000.00 0.00% In 2014-15, this was included in General Millage amt 4 Tuition from Individuals (13x) 1,580.00 0.00-100.00% 0.00 NA 5 Transport from Individuals (14x) 0.00 0.00 NA 0.00 NA 6 Earnings on Investments (15x) 0.00 0.00 NA 0.00 NA 7 Revenue from Student Activities (17x) 48,944.00 45,000.00-8.06% 45,000.00 0.00% 8 Community Service Revenue (18x) 163,233.00 153,000.00-6.27% 153,000.00 0.00% 9 Rentals (191) 0.00 0.00 NA 0.00 NA 10 Private Donations (192) 0.00 0.00 NA 0.00 NA 11 Other Misc, Local (16x, 199) 230,465.00 185,000.00-19.73% 185,000.00 0.00% Total Local (1xx) This will populate the DEP Line 3 1,649,491.00 1,584,245.00 1,584,245.00 12 13 Other School District Tuition (511) 0.00 0.00 NA 0.00 NA 14 Other School District Transport (512) 0.00 0.00 NA 0.00 NA 15 ISD Collected Millage (513) 0.00 0.00 NA 0.00 NA Compensation for Services Provided to 16 Other Public Schools (518) 0.00 0.00 NA 0.00 NA Other Distributions from Other Public 17 Schools (519) 0.00 0.00 NA 0.00 NA Total from other Public Sch (51x) This 18 will populate the DEP line 4 0.00 0.00 0.00 19 Other - Please Explain 0.00 0.00 NA 0.00 NA Total General Fund *This should be consistent with GF DEP Local and Other Public School 20 Revenue 1,649,491.00 1,584,245.00-3.96% 1,584,245.00 0.00% In 2014-15, the amount included E-Rate revenue. We are in the process of changing to a direct discount.
State Aid Calculation 2014-15 Membership: Fall 2014 GE FTE 2,582.48 (A1) SRSD Fall GE Membership FTE Spring 2015 GE FTE 2,541.34 (A2) SRSD Spring GE Membership FTE Blended GE FTE 2,578.37 (A3) 90% Fall GE FTE(A1) + 10% Spring GE FTE(A2) Fall 2014 SE FTE 47.44 (B1) SRSD Fall SE Membership FTE Spring 2015 SE FTE 45.36 (B2) SRSD Spring SE Membership FTE Blended SE FTE 47.23 (B3) 90% Fall SE FTE(B1) + 10% Spring SE FTE(B2) Total FTE BLEND 2,625.60 C Add GE blend (A3) + SE blend (B3) Taxable Value Information Non-PRE Taxable Value $ 65,290,769.00 (D1) Enter Current Non-PRE Value from Status Report Millage Rate 0.018 E Comm. PP Taxable Value $ 2,074,470.00 (D2) Enter Current Comm PP Value from Status Report Millage Rate 0.006 F Local Revenue From Millage 1,187,680.662 G This should be consistent with amount reported on the Local Revenue Worksheet under Major Class 111 (Line 2, Column H) Foundation Information 2015 Foundation Allowance $ 7,126.00 (H1) Maximum 2015 Fdtn $ 8,099.00 (H2) State Share ((lesser of H1,H2)- (G/A3))) $ 6,665.37 (I) Foundation Allowance - Local Share of Foundation Allowance Local Share ((G)/A3) $ 460.63 (J) NH Property Value times Millage Rate (D1*E+D2*F) divided by GE FTE Blend 1995 Foundation Allowance $ 4,999.08 (K1) 1995 Foundation Allowance Maximum 1995 Fdtn. $ 6,500.00 (K2) Maximum 1995 Fdtn. State Share of 1995 ((lesser of K1, K2)- ((G)/C))) $ 4,546.73 (L) NH Property Value times Millage Rate divided by Total FTE Blend SE Obligation SE Costs $ 820,000.00 (M1) Estimated SE4096 SE Transportation Costs $ 45,000.00 (M2) Estimated SE4094 1997 Section 52 $ 78,972.33 (M3) Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls 1997 Section 58 $ 77,589.76 (M4) Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls Original SE Hold Harmless Amt. 156,562.09 (M5) Original SE Hold Harmless Amt. Current SE Costs (M1) x.0633359998 51,935.52 (M6) Current cost x rate used to determine FY97 amount Adjusted Sect. 52 HH level 51,935.52 (M7) lesser of M3 & M6 Current SE trans cost (M2) x.704165 31,687.43 (M8) Current cost x rate used to determine FY97 amount Adjusted Sect. 58 HH level 31,687.43 (M9) lesser of M4 & M8 Adjusted SEHH level 83,622.94 (M10) SE Hold Harmless Amt. Calculations: CY Calculation Info: Section 20 (L x A3) 17,185,763.39 N1 CY State Share Times GE Blend FTE Adj for GE Non Residents -10,000.00 N2 Estimated Adj. For Non Resident Total Section 20 GE Fndtn. 17,175,763.39 N3 (N1+N2) SE Fdtn. (lesser of H1, H2 xb3) 336,575.23 O1 CY Foundation Times SE Blend FTE Adj for SE Non Residents -7,500.00 O2 Estimated Adj. For Non Resident Total SE Fndtn. 329,075.23 O3 (O1+O2) 51a Special Ed Costs *.286138 234,633.16 P1 State Obligation for Special Education Costs 51a Special Ed Trans Cost *.704165 31,687.43 P2 State Obligation for Special Education Transportation State Obligation for SE Costs 266,320.59 P3 Total of P1 + P2 Section 51.a3 Hold Harmless Difference between (M5- (P3-O3)) or 0 if negative $146,377.59 P4 Total CY State Fdtn & SE Oblig. ((N3+O3)+(P3-O1)+(P4) Breakdown of Foundation and SE Obligation 17,588,461.56 Q Section 22a - Proposal A (L*C) 11,937,885.19 R Proposal A Obligation Section 51c (P3) 266,320.59 (P3) Special Education Obligation based on SE Costs Section 22b (Q-R-P3) 5,384,255.78 S Discretionary Payment
State Aid Calculation 2015-16 Membership: Fall 2015 GE FTE 2,615.67 (A1) SRSD Fall GE Membership FTE Spring 2015 GE FTE 2,541.34 (A2) SRSD Spring GE Membership FTE Blended GE FTE 2,608.24 (A3) 90% Fall GE FTE(A1) + 10% Spring GE FTE(A2) Fall 2015 SE FTE 44.22 (B1) SRSD Fall SE Membership FTE Spring 2015 SE FTE 43.00 (B2) SRSD Spring SE Membership FTE Blended SE FTE 44.10 (B3) 90% Fall SE FTE(B1) + 10% Spring SE FTE(B2) Total FTE BLEND 2,652.34 C Add GE blend (A3) + SE blend (B3) Taxable Value Information Non-PRE Taxable Value $ 68,516,608.00 (D1) Enter Current Non-PRE Value from Status Report Millage Rate 0.018 E Comm. PP Taxable Value $ 2,121,540.00 (D2) Enter Current Comm PP Value from Status Report Millage Rate 0.006 F Local Revenue From Millage 1,246,028.184 G This should be consistent with amount reported on the Local Revenue Worksheet under Major Class 111 (Line 2, Column H) Foundation Information 2016 Foundation Allowance $ 7,391.00 (H1) Maximum 2016 Fdtn $ 8,169.00 (H2) State Share ((lesser of H1,H2)-(G/A3))) $ 6,913.27 (I) Foundation Allowance - Local Share of Foundation Allowance Local Share ((G)/A3) $ 477.73 (J) NH Property Value times Millage Rate (D1*E+D2*F) divided by GE FTE Blend 1995 Foundation Allowance $ 4,999.08 (K1) 1995 Foundation Allowance Maximum 1995 Fdtn. $ 6,500.00 (K2) Maximum 1995 Fdtn. State Share of 1995 ((lesser of K1, K2)- ((G)/C))) $ 4,529.29 (L) NH Property Value times Millage Rate (D1*E+D2*F) divided by Total FTE Blend SE Obligation SE Costs $ 1,350,000.00 (M1) Estimated SE4096 SE Transportation Costs $ 45,000.00 (M2) Estimated SE4094 1997 Section 52 $ 78,972.33 (M3) Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls 1997 Section 58 $ 77,589.76 (M4) Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls Original SE Hold Harmless Amt. 156,562.09 (M5) Original SE Hold Harmless Amt. Current SE Costs (M1) x.0633359998 85,503.60 (M6) Current cost x rate used to determine FY97 amount Adjusted Sect. 52 HH level 78,972.33 (M7) lesser of M3 & M6 Current SE trans cost (M2) x.704165 31,687.43 (M8) Current cost x rate used to determine FY97 amount Adjusted Sect. 58 HH level 31,687.43 (M9) lesser of M4 & M8 Adjusted SEHH level 110,659.76 (M10) SE Hold Harmless Amt. Calculations: CY Calculation Info: Section 20 (L x A3) 18,031,446.60 N1 CY State Share Times GE Blend FTE Adj for GE Non Residents 10,000.00 N2 Estimated Adj. For Non Resident Total Section 20 GE Fndtn. 18,041,446.60 N3 (N1+N2) SE Fdtn. (lesser of H1, H2 xb3) 325,928.32 O1 CY Foundation Times SE Blend FTE Adj for SE Non Residents 3,500.00 O2 Estimated Adj. For Non Resident Total SE Fndtn. 329,428.32 O3 (O1+O2) 51a Special Ed Costs *.286138 386,286.30 P1 State Obligation for Special Education Costs 51a Special Ed Trans Cost *.704165 31,687.43 P2 State Obligation for Special Education Transportation State Obligation for SE Costs 417,973.73 P3 Total of P1 + P2 Section 51.a3 Hold Harmless Difference between (M5- (P3-O3)) or 0 if negative $22,114.35 P4 Total CY State Fdtn & SE Oblig. ((N3+O3)+(P3-O1)+(P4) Breakdown of Foundation and SE Obligation 18,481,534.68 Q Section 22a - Proposal A (L*C) 12,013,194.39 R Proposal A Obligation Section 51c (P3) 417,973.73 (P3) Special Education Obligation based on SE Costs Section 22b (Q-R-P3) 6,050,366.56 S Discretionary Payment
sasf Membership: Fall 2016 GE FTE 2,585.00 (A1) SRSD Fall GE Membership FTE Spring 2016 GE FTE 2,585.00 (A2) SRSD Spring GE Membership FTE Blended GE FTE 2,585.00 (A3) 90% Fall GE FTE(A1) + 10% Spring GE FTE(A2) Fall 2016 SE FTE 44.00 (B1) SRSD Fall SE Membership FTE Spring 2016 SE FTE 44.00 (B2) SRSD Spring SE Membership FTE Blended SE FTE 44.00 (B3) 90% Fall SE FTE(B1) + 10% Spring SE FTE(B2) Total FTE BLEND 2,629.00 C Add GE blend (A3) + SE blend (B3) Taxable Value Information Non-PRE Taxable Value $ 68,516,608.00 (D1) Enter Current Non-PRE Value from Status Report Millage Rate 0.018 E Comm. PP Taxable Value $ 2,121,540.00 (D2) Enter Current Comm PP Value from Status Report Millage Rate 0.006 F Local Revenue From Millage 1,246,028.184 G This should be consistent with amount reported on the Local Revenue Worksheet under Major Class 111 (Line 2, Column H) Foundation Information 2017 Foundation Allowance $ 7,441.00 (H1) Maximum 2017 Fdtn $ 8,169.00 (H2) State Share ((lesser of H1,H2)-(G/A3))) $ 6,958.98 (I) Foundation Allowance - Local Share of Foundation Allowance Local Share ((G)/A3) $ 482.02 (J) NH Property Value times Millage Rate (D1*E+D2*F) divided by GE FTE Blend 1995 Foundation Allowance $ 4,999.08 (K1) 1995 Foundation Allowance Maximum 1995 Fdtn. $ 6,500.00 (K2) Maximum 1995 Fdtn. State Share of 1995 ((lesser of K1, K2)- ((G)/C))) $ 4,525.12 (L) NH Property Value times Millage Rate (D1*E+D2*F) divided by Total FTE Blend SE Obligation SE Costs $ 1,350,000.00 (M1) Estimated from Prior Year SE4096 SE Transportation Costs $ 45,000.00 (M2) Estimated from Prior Year SE4094 1997 Section 52 $ 78,792.33 (M3) Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls 1997 Section 58 $ 77,589.76 (M4) Information Available on State Aid Aid Website http://www.michigan.gov/documents/sehh_79613_7.xls Original SE Hold Harmless Amt. 156,382.09 (M5) Original SE Hold Harmless Amt. Current SE Costs (M1) x.0633359998 85,503.60 (M6) Current cost x rate used to determine FY97 amount Adjusted Sect. 52 HH level 78,792.33 (M7) lesser of M3 & M6 Current SE trans cost (M2) x.704165 31,687.43 (M8) Current cost x rate used to determine FY97 amount Adjusted Sect. 58 HH level 31,687.43 (M9) lesser of M4 & M8 Adjusted SEHH level 110,479.76 (M10) SE Hold Harmless Amt. Calculations: CY Calculation Info: Section 20 (L x A3) 17,988,963.30 N1 CY State Share Times GE Blend FTE Adj for GE Non Residents 0.00 N2 Estimated Adj. For Non Resident Total Section 20 GE Fndtn. 17,988,963.30 N3 (N1+N2) SE Fdtn. (lesser of H1, H2 xb3) 327,404.00 O1 CY Foundation Times SE Blend FTE Adj for SE Non Residents 0.00 O2 Estimated Adj. For Non Resident Total SE Fndtn. 327,404.00 O3 (O1+O2) 51a Special Ed Costs *.286138 386,286.30 P1 State Obligation for Special Education Costs 51a Special Ed Trans Cost *.704165 31,687.43 P2 State Obligation for Special Education Transportation State Obligation for SE Costs 417,973.73 P3 Total of P1 + P2 Section 51.a3 Hold Harmless Difference between (M5- (P3-O3)) or 0 if negative $19,910.03 P4 Total CY State Fdtn & SE Oblig. ((N3+O3)+(P3-O1)+(P4) Breakdown of Foundation and SE Obligation 18,426,847.06 Q Section 22a - Proposal A (L*C) 11,896,540.48 R Proposal A Obligation Section 51c (P3) 417,973.73 (P3) Special Education Obligation based on SE Costs Section 22b (Q-R-P3) 6,112,332.85 S Discretionary Payment
Total State Revenue Table Other State Worksheet 2014-15 Per Most Recent State Aid Status Report Budgeted 2015-16 Diff Explanation for Difference > than 20% Estimated 2016-17 Diff 1 School Lunch Related 56,062.00 50,000.00-10.81% 50,000.00 0.00% 2 Foundation (from SA Calc Worksheet Line R + Line S) 17,322,140.98 18,063,560.95 4.28% 18,008,873.33-0.30% Special Education (From SA 3 Calc Worksheet Line P3 ) 266,320.59 417,973.73 Spec Ed costs have 56.94% increased = more funding 417,973.73 0.00% 4 At Risk 785,331.00 1,039,643.00 32.38% Increase in funding 1,039,643.00 0.00% 5 Math/Science 0.00 0.00 NA 0.00 NA 6 Renaissance Zone 0.00 0.00 NA 0.00 NA 7 Adult 0.00 0.00 NA 0.00 NA 8 Career Tech 45,213.00 70,759.00 56.50% Increase in funding 70,759.00 0.00% 9 Headlee Obl./Data collection 65,594.00 67,112.00 2.31% 67,112.00 0.00% 10 MPSERS 1,253,342.00 1,540,651.00 22.92% Increase in funding 1,540,651.00 0.00% 11 Best Practices incentive 131,280.00 0.00-100.00% 0.00 NA 12 Other- Explain 828,606.00 475,145.00-42.66% See below 475,145.00 0.00% 13 PY ADJ -131,833.00 0.00-100.00% Spec Ed Headlee Adj 0.00 NA Unearned State Revenue 14 Utilized this Year 0.00 0.00 NA NA State Revenue Rec'd This Year,Deferred to future Year 15 (Enter as negative) 0.00 0.00 NA 0.00 NA Total General Fund *This line will populate the 16 DEP State Revenue Line 6 20,565,994.56 21,674,844.68-0.67 21,620,157.06 0.00 17 Total All Funds *This should be consistent with the Audited Financial Statements 20,622,056.56 21,724,844.68 5.35% 21,670,157.06-0.25% Line 12 Other - Explain - 14/15: 15/16: 16/17: GSRP 303,469.00 357,321.00 357,321.00 Section 22I - Tech 18,429.00 30,000.00 30,000.00 Princ Evaluator 2,100.00 - - Performance Funding 78,586.00 - - Equity Payment 328,200.00 - - Follow That Kid 57,538.00 57,530.00 57,530.00 State Aid Adjustments 40,284.00 21,416.00 21,416.00 Financial Analytical - 3,878.00 3,878.00 First Robotics - 5,000.00 5,000.00 Total Line 12 828,606.00 475,145.00 475,145.00 Explanation for Difference > than 20%
Federal Revenue Table Federal Revenues Preliminary Actual 2014-15 Budgeted 2015-16 Diff Explanation for Difference > 20% Estimated 2016-17 Diff 1 School Lunch Related 1,042,571.00 1,000,000.00-4.08% 1,000,000.00 0.00% 2 Special Education 459,198.00 500,775.00 9.05% 500,775.00 0.00% 3 IDEA Pre-School 15,336.00 20,672.00 34.79% Increase in funding 20,672.00 0.00% 4 Medicaid 91,800.00 95,000.00 3.49% 95,000.00 0.00% 5 Non-Cluster Direct 0.00 0.00 NA 0.00 NA 14/15 included more carryover funds than 6 Title 1 628,416.00 532,773.00-15.22% 15/16 532,773.00 0.00% 7 Migrant 0.00 0.00 NA 0.00 NA 8 Title III 0.00 0.00 NA 0.00 NA 9 Title VI 0.00 0.00 NA 0.00 NA 10 Safe and Drug-Free 0.00 0.00 NA 0.00 NA 11 Homeless 0.00 0.00 NA 0.00 NA 12 Emergency Immigration 0.00 0.00 NA 0.00 NA 13 Adult 0.00 0.00 NA 0.00 NA 14 Comprehensive School Reform 0.00 0.00 NA 0.00 NA 15 Vocational Education 86,272.00 87,592.00 1.53% 87,592.00 0.00% 16 Technology Literacy 0.00 0.00 NA 0.00 NA 17 Reading First 0.00 0.00 NA 0.00 NA 14/15 included 18 Title II 106,439.00 75,320.00-29.24% carryover funds 75,320.00 0.00% 19 Headstart 0.00 0.00 NA 0.00 NA 20 Various Federal 0.00 0.00 NA 0.00 NA 21 21st Century 0.00 0.00 NA 0.00 NA 22 Other 0.00 0.00 NA 0.00 NA 23 Deferred Federal Revenue 0.00 0.00 NA 0.00 NA Total General Fund *This will populate the DEP 24 Federal Revenue Line 7 1,387,461.00 1,312,132.00-5.43% 1,312,132.00 0.00% Total All Funds *This should be consistent with 25 SEFA Revenues 2,430,032.00 2,312,132.00-4.85% 2,312,132.00 0.00% **Differences greater than 10% need to be explained Explain - Breakdown to Various large grants in the Other Categories Explanation for Difference > 20%
Instructional Summary Function Code Preliminary Actual 2014-15 Budgeted 2015-16 Difference % Change Estimated 2016-17 Difference % Change Basic Inst. 111-113 $11,174,660 $11,783,960 $609,300 5.5% $11,783,960 $0 0.0% Pre-School 118 $310,919 $311,906 $987 0.3% $311,906 $0 0.0% Summer School 119 $0 $25,110 $25,110 #DIV/0! $25,110 $0 0.0% Special Ed. 122 $1,021,675 $1,043,718 $22,043 2.2% $1,043,718 $0 0.0% Othr Add Needs 125, 127 $2,105,707 $1,859,487 ($246,220) -11.7% $1,859,487 $0 0.0% Adult Ed. 13x $0 $0 $0 #DIV/0! $0 $0 #DIV/0! Total 1XX $14,612,961 $15,024,181 $411,220 $15,024,181 $0
Detail of Changes in the Instruction Function from Prior Year Reconciliation from 2014-15 to 2015-16 Basic Inst 111-113 Pre School 118 Summer School 119 Special Ed 122 Other Added Needs 125,127 Adult Ed 13x Total Impact of Changes In Instructional Spending Lines 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 0.00 2 Staffing Decrease - # of Teaching FTE lost due to Layoff 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4 Salary Savings From Staffing Decrease $0 $0 $0 $0 $0 $0 $0 Lines 5-6 below refer to staffing additions and should be entered as positive numbers 5 Staffing Increase - # of Teaching FTE added 4.00 0.00 0.00 0.70 0.00 0.00 4.70 6 Additional Salaries From Staffing Increase $140,590 $0 $0 $30,135 $0 $0 $170,725 7 Change in MSPERS $139,685 $0 $0 $10,547 $0 $0 $150,232 8 Change in Health Care Insurance $110,805 $0 $0 $0 $0 $0 $110,805 9 Wage Increment $0 $0 $0 $0 $0 $0 $0 10 Unemployment Costs $0 $0 $0 $0 $0 $0 $0 11 Workers Compensation $0 $0 $0 $0 $0 $0 $0 12 Wage Concessions $0 $0 $0 $0 $0 $0 $0 13 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $0 14 Change in Purchased Services, Supplies and Textbooks $71,731 $0 $0 -$2,318 $0 $0 $69,413 15 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $0 16 Program Costs $0 $987 $25,110 -$9,757 -$245,041 $0 -$228,701 17 Dual Enrollment $0 $0 $0 $0 $0 $0 $0 18 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $0 19 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $0 20 Other - $75,649 $0 $0 $0 $0 $0 $75,649 21 Other - FICA $63,458 $0 $0 $0 $0 $0 $63,458 22 Other $0 $0 $0 $0 $0 $0 $0 23 Other $7,382 $0 $0 -$6,564 -$1,179 $0 -$361 24 Total $609,300 $987 $25,110 $22,043 -$246,220 $0 $411,220 Check Figure from Instruction tab Column E $609,300 $987 $25,110 $22,043 -$246,220 $0 $411,220 Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 Basic Instr 111-113 - A slightly higher percentage (approx 1%) of MPSERS was budget than PY to allow for any adjustments Basic Instr 111-113 - FICA was budgeted at 7.65%, actual may be slightly less. (Prior year actual was approx 6.91% on average.) Basic Instr 111-113 - 14/15 included 100% of Athletic Director salary in Athletics. It should be 50% in basic instr. Correction is made through line 20 - Other. Summer Sch 119 - Costs for 14/15 were included in Basic Inst and were not split out. Amount for 15/16 is split out and budgeted at $25,110 * Narrative Section should explain any partial year implementation disparities.
Detail of Changes in the Instruction Function from Prior Year Reconciliation from 2015-16 to 2016-17 Basic Inst 111-113 Pre School 118 Summer School 119 Special Ed 122 Other Added Needs 125,127 Adult Ed 13x Total Impact of Changes In Instructional Spending Lines 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 0.00 2 Staffing Decrease - # of Teaching FTE lost due to Layoff 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3 Staffing Decrease - # of Other Non Teaching Classroom FTE Reduced 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4 Salary Savings From Staffing Decrease $0 $0 $0 $0 $0 $0 $0 Lines 5-6 below refer to staffing additions and should be entered as positive numbers 5 Staffing Increase - # of Teaching FTE added 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6 Additional Salaries From Staffing Increase $0 $0 $0 $0 $0 $0 $0 7 Change in MSPERS $0 $0 $0 $0 $0 $0 $0 8 Change in Health Care Insurance $0 $0 $0 $0 $0 $0 $0 9 Wage Increment $0 $0 $0 $0 $0 $0 $0 10 Unemployment Costs $0 $0 $0 $0 $0 $0 $0 11 Workers Compensation $0 $0 $0 $0 $0 $0 $0 12 Wage Concessions $0 $0 $0 $0 $0 $0 $0 13 One Time School Closure Allocation $0 $0 $0 $0 $0 $0 $0 14 Change in Purchased Services, Supplies and Textbooks, Dues and Fees $0 $0 $0 $0 $0 $0 $0 15 Change in Capital Outlay $0 $0 $0 $0 $0 $0 $0 16 Program Costs $0 $0 $0 $0 $0 $0 $0 17 Dual Enrollment $0 $0 $0 $0 $0 $0 $0 18 Second Chance Alternative Program $0 $0 $0 $0 $0 $0 $0 19 Other - Part-Time and Temporary Salaries $0 $0 $0 $0 $0 $0 $0 20 Other - FICA $0 $0 $0 $0 $0 $0 $0 21 Other $0 $0 $0 $0 $0 $0 $0 22 Other $0 $0 $0 $0 $0 $0 $0 23 Other $0 $0 $0 $0 $0 $0 $0 24 Total--*Should be equal to the difference column for instruction function on DEP $0 $0 $0 $0 $0 $0 $0 Check Figure from Instruction tab Column H $0 $0 $0 $0 $0 $0 $0 Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0
Support Services Summary Function Code Preliminary Actual 2014-15 Budgeted 2015-16 Difference % Change Estimated 2016-17 Difference % Change Pupil 21X $1,109,317 $1,345,063 $235,746 21.25% $1,449,003 $103,940 7.73% Instructional 22X $375,934 $512,317 $136,383 36.28% $512,317 $0 0.00% General 23X $969,292 $773,091 ($196,201) -20.24% $773,091 $0 0.00% School 24X $1,557,461 $1,588,135 $30,674 1.97% $1,588,135 $0 0.00% Business 25X $422,433 $416,569 ($5,864) -1.39% $416,569 $0 0.00% Ops./Maint. 26X $2,267,106 $2,146,463 ($120,643) -5.32% $2,146,463 $0 0.00% Transportation 27X $443,907 $469,306 $25,399 5.72% $469,306 $0 0.00% Central 28X $535,230 $478,424 ($56,806) -10.61% $478,424 $0 0.00% Other 29X $401,693 $330,000 ($71,693) -17.85% $330,000 $0 0.00% Community Svc. 3XX $278,635 $293,125 $14,490 5.20% $293,125 $0 0.00% Outgoing 41X, 42X, 43X $244,705 $200,000 ($44,705) -18.27% $200,000 $0 0.00% Facilities Acq. 45X $0 $0 $0 #DIV/0! $0 $0 #DIV/0! Debt Service 51X $667,254 $0 ($667,254) -100.00% $0 $0 #DIV/0! Fund Mod. 6XX $122,920 $4,561 ($118,359) -96.29% $4,561 $0 0.00% $9,395,887 $8,557,054 ($838,833) $8,660,994 $103,940 14/15 Debt Service was for Capital Lease 14/15 Fund Mod includes Ret. Adj. relating to prior years
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 Facilities Pupil Instructional General School Business Ops./Maint. Trans. Central Other Comm Outgoing Acquisition Debt Serv. Fund Mod Total 21x 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 numbers 1 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 $ (20,774) $ (20,774) Lines 5-6 below refer to staffing additions and should be entered as positive numbers 5 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 $ (8,343) $ (21,886) $ 21,000 $ (35,281) $ 1,400 $ 1,118 $ (41,992) 8 Change in Health Care Insurance $ (10,319) $ (11,567) $ (3,816) $ (25,702) 9 Wage Increment - Support Services 10 Wage Concessions 11 Unemployment Costs 12 Change in Worker's Compensation / Risk Management 13 Part-Time Support Staff $ (141,445) $ 4,000 $ 3,194 $ (134,251) 14 Change in Temporary Salaries 15 Change in Compliance Workers 16 Change Purchased Services, Supplies, Dues and Fees $ 44,423 $ 6,706 $ (63,662) $ 37,657 $ 22,424 $ 79,370 $ 6,483 $ (46,102) $ 6,506 $ 93,805 17 Change in Capital Outlay $ 5,000 $ 5,000 18 Utilities $ (19,278) $ (19,278) 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 - Grant Expenditures $ 229,675 $ 126,071 $ 4,902 $ 13,600 $ 374,248 24 Other - $ 69,646 $ (69,646) $ (75,649) $ (75,649) 25 Other - Misc Adjustments $ 1,084 $ 3,606 $ (168,732) $ (6,983) $ 15,358 $ (5,095) $ (84) $ (10,704) $ 3,956 $ 3,672 $ (44,705) $ (667,254) $ (118,359) $ (994,240) 26 Total (S/B Consistent with Change in DEP) $ 235,746 $ 136,383 $ (196,201) $ 30,674 $ (5,864) $ (120,643) $ 25,399 $ (56,806) $ (71,693) $ 14,490 $ (44,705) $ (667,254) $ (118,359) $ (838,833) Check Figure from Support tab Column E $235,746 $136,383 -$196,201 $30,674 -$5,864 -$120,643 $25,399 -$56,806 -$71,693 $14,490 -$44,705 $0 -$667,254 -$118,359 -$838,833 Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 General 23x - See 25x for $69,646 explaination. Line 25 misc adj includes a write off of A/R from 14/15 that amounted to $172,475. Business 25x - Other line 24 - In 2015/16, an employee was moved to 23x, which is shown as salary, retirement, FICA, and health ins costs. Also, Line 25 misc adj includes an $11,000 increase in liability insurance. Ops./Maint. 26x - MPSERs savings is due to some payroll moving to PESG (purchased service). Other 29x - 14/15 included 100% of Athletic Director salary. It should be 50%. Correction is made through line 24 - Other Debt Serv 51x - This was a one-time entry in 14/15 to record capital leases (it was also recorded as a one-time revenue). Fund Mod 6xx - In 14/15, a prior period adj, relating to prior years, was made to the fund balance and was recorded as a fund modification.
Detail of Changes in Support Functions From Prior Year Reconciliation from 2015-16 to 2016-17 Facilities Pupil Instructional General School Business Ops./Maint. Trans. Central Other Comm Outgoing Acquisition Debt Serv. Fund Mod Total 21x 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 numbers 1 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 numbers 5 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 - Move one staff out of program funding $ 103,940 $ 103,940 24 Other 25 Other 26 Total (S/B Consistent with Change in DEP) $ 103,940 $ 103,940 Check Figure from Instruction tab Column H $103,940 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $103,940 Difference (needs to be zero) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Deficit Elimination Plan Dearborn Heights School District #7 Account Preliminary Actual 2014-15 Budgeted 2015-16 Yearly Increase (Decrease) % Increase (Decrease) Estimated 2016-17 Yearly Increase (Decrease) % Increase (Decrease) 1 Beginning Fund Equity: ($1,406,760) ($1,201,289) ($191,303) 2 Add: Revenues 3 11x, 12x Local Sources $1,649,491 $1,584,245 ($65,246) -3.96% $1,584,245 $0 0.00% 4 51x Local Rec'd Thru Another Public Sch. $0 $0 $0 0.00% $0 $0 0.00% 5 2xx Other Political Sub. $0 $0 $0 0.00% $0 $0 0.00% 6 3xx State Sources $20,565,995 $21,674,845 $1,108,850 5.39% $21,620,157 ($54,688) -0.25% 7 4xx Federal Sources $1,387,461 $1,312,132 ($75,329) -5.43% $1,312,132 $0 0.00% 8 52x-6xx Incoming Transfers & Other $611,372 $20,000 ($591,372) -96.73% $20,000 $0 0.00% 9 TOTAL REVENUES,ETC. $24,214,319 $24,591,222 $376,903 1.56% $24,536,534 ($54,688) -0.22% 10 TOTAL RESOURCES AVAILABLE $22,807,559 $23,389,932 $582,374 2.55% $24,345,231 $955,299 4.08% 11 Less: Expenditures 12 1xx Classroom Inst. $14,612,961 $15,024,181 $411,220 2.81% $15,024,181 $0 0.00% 13 Support Services: 14 21x Pupil $1,109,317 $1,345,063 $235,746 21.25% $1,449,003 $103,940 7.73% 15 22x Inst. Staff $375,934 $512,317 $136,383 36.28% $512,317 $0 0.00% 16 23x Gen. Adm. $969,292 $773,091 ($196,201) -20.24% $773,091 $0 0.00% 17 24x Sch. Adm. $1,557,461 $1,588,135 $30,674 1.97% $1,588,135 $0 0.00% 18 25x Business $422,433 $416,569 ($5,864) -1.39% $416,569 $0 0.00% 19 26x Operation & Maintenance $2,267,106 $2,146,463 ($120,643) -5.32% $2,146,463 $0 0.00% 20 27x Transportation $443,907 $469,306 $25,399 5.72% $469,306 $0 0.00% 21 28x Central $535,230 $478,424 ($56,806) -10.61% $478,424 $0 0.00% 22 29X Other $401,693 $330,000 ($71,693) -17.85% $330,000 $0 0.00% 23 3xx Community Services $278,635 $293,125 $14,490 5.20% $293,125 $0 0.00% 24 41,42,43, Outgoing Transfers $244,705 $200,000 ($44,705) -18.27% $200,000 $0 0.00% 25 45x Facilities Acq $0 $0 $0 0.00% $0 $0 0.00% 26 51x Debt Service $667,254 $0 ($667,254) -100.00% $0 $0 0.00% 27 6xx Fund Modifications $122,920 $4,561 ($118,359) -96.29% $4,561 $0 0.00% 28 TOTAL EXP. & OUTGOING TRANSFER $24,008,848 $23,581,235 ($427,613) -1.78% $23,685,175 $103,940 0.44% 29 ENDING FUND BALANCE ($1,201,289) ($191,303) $1,009,987-84.08% $660,056 $851,359-445.03% 52x-6xx - Incoming Transfers & Other decreased from 14/15 due to a onetime entry made for capital lease proceeds
NARRATIVE SECTION 1. For which employee groups have negotiations been completed for 2015-16? Answer: All are groups are complete for 15/16. 2. For which employee groups have negotiations not been completed for 2015-16? Answer: None. 3. For which employee groups have negotiations been completed for 2016-17? Answer: None. 4. For which employee groups have negotiations not been completed for 2016-17? Answer: All groups. 5. When is the next year employee negotiations will be open? Answer: 16/17 6. Are projected savings from employee negotiations included in 2015-16? Answer: Yes. 7. Are projected savings from employee negotiations included in 2016-17? Answer: Yes. No wage increases are projected. 8. What factors caused the school district's deficit? Answer: Declining enrollment and cuts in school funding contributed the the District's deficit. Also, in 14/15, the District incurred several one-time adjustments to balance sheet accounts that resulted in additional expenditures and reduction of revenues of approximately $800,000. These are not expected in the future. 9. What is the school district's plan to eliminate the deficit? Answer: To District plans to continue to produce a positive annual net change in fund balance of approximately $800,000- $1,000,000. 10. What subjects or instructional programs is the district proposing to discontinue or curtail? Answer: None. The District plans to continue the existing programs to preserve the integrity of our current educational offerings. 11. What support services would be reduced or eliminated? Answer: Some privatization is taking place and reduction of overtime. 12. What specific steps have been initiated to carry out the plan? Answer: Restructuring of support staff assignments. 13. Please give the details of staff reductions for instruction, support services, and community services. Answer: Support services in the business office and operations/maintenance have been restructured and some positions have been privatized. Teachers and support staff have been scheduled based on maximizing contractual student class size limits. 14. Please give the details of any proposed employee wage concessions. Have any of those concessions been adopted? Answer: Wage concessions for all teaching staff of 4.5% were implemented in 2013/14 and the savings will be carried forward for future years. 15. 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. Answer: See attached. 16. Please submit the Board Resolution showing approval of this Deficit Elimination Plan. Answer: See attached. 17. List expected savings to be achieved by eliminating specific extra-curricular activities. Answer: The District will continue current programs to promote increased student enrollment. 18. Do you have a sinking fund? If so, what is it designated for?
NARRATIVE SECTION Answer: Yes, it is designated for building renovations. The current sinking fund expires in spring of 2016, and will be offered to the public for renewal in the May 2016 election. 19. Are you current on payments to MPSERS, health insurance premiums, etc.? Answer: Yes, we are current on all payments.