2012-2013 ..... Five Year Building and Site Capital Improvement Program . ..... to
you the Recommended 2012-2013 Budget for South Lyon Community Schools.
2012-2013 Annual Budget
South Lyon Community Schools South Lyon, Michigan 48178 www.slcs.us .
Table of Contents Introductory Section Superintendent’s Letter – Executive Summary ........................................................................................................ 1 Meritorious Budget Award Certificate ................................................................................................................... 18 Board of Education ................................................................................................................................................. 19 Central Office Administration................................................................................................................................. 20
Organization Section Administrative Organization Chart ......................................................................................................................... 21 The District Entity and Fund Structure ................................................................................................................... 22 System of Revenues and Expenditure Classification .............................................................................................. 24 Basis of Budgeting .................................................................................................................................................. 26 District Vision, Mission and Guiding Principals ...................................................................................................... 27 District Goals and School Improvement Plans ....................................................................................................... 28 Significant Laws Affecting this Budget.................................................................................................................... 30 Budget Development and Administrative Policies ................................................................................................. 31 Purchasing Policy .................................................................................................................................................... 34 Budget Development Calendar .............................................................................................................................. 38
Financial Section Explanation of Format, Budget Organization Chart ............................................................................................... 39 Summary – All Funds .............................................................................................................................................. 40 General Fund, Summary of Budget by Object ........................................................................................................ 41 General Fund, Summary of Budget by Function ................................................................................................... 43 General Fund Narrative ......................................................................................................................................... 44 General Fund Expenditures by Function and Object ............................................................................................. 51 Elementary Instruction ...................................................................................................................................... 55 Middle School Instruction ................................................................................................................................. 56 High School Instruction ..................................................................................................................................... 57 Preschool Instruction ........................................................................................................................................ 58 Other Basic Program ......................................................................................................................................... 59 Special Education .............................................................................................................................................. 60 Compensatory Education .................................................................................................................................. 61
i
Other Added Needs ........................................................................................................................................... 62 Guidance Services .............................................................................................................................................. 63 Other Pupil Services .......................................................................................................................................... 64 Improvement of Instruction .............................................................................................................................. 65 Library Services .................................................................................................................................................. 66 Supervision of Instructional Staff ...................................................................................................................... 67 General Administration ..................................................................................................................................... 68 School Administration ....................................................................................................................................... 69 Business Services ............................................................................................................................................... 70 Operations and Maintenance ............................................................................................................................ 71 Pupil Transportation Services ............................................................................................................................ 72 School Services Activities .................................................................................................................................. 73 Technology Services .......................................................................................................................................... 74 Athletic Compensation ...................................................................................................................................... 75 Community Services .......................................................................................................................................... 76 Other Expenditures ........................................................................................................................................... 77 Operating Transfers ........................................................................................................................................... 78 General Fund Line Item Budget .................................................................................................................... 79 Special Revenues Funds Narrative ...................................................................................................................... 109 Special Revenue Funds, Summary of Budget ...................................................................................................... 110 Community Education Fund, Summary of Budget .......................................................................................... 111 Line Item Budget ........................................................................................................................................ 112 Food Service Fund, Summary of Budget ......................................................................................................... 114 Line Item Budget ........................................................................................................................................ 115 Debt Service Fund Narrative ................................................................................................................................ 116 Debt Service Fund, Summary of Budget .............................................................................................................. 117 Line Item Budget ............................................................................................................................................. 118 Capital Project Fund Narrative ............................................................................................................................ 122 Capital Project Fund, Summary of Budget .......................................................................................................... 123 Line Item Budget ............................................................................................................................................. 124 Five Year Building and Site Capital Improvement Program ................................................................................. 126 Four Year Technology Plan .................................................................................................................................. 143 Ten Year Bus Purchase Program .......................................................................................................................... 144 Five Year CITA Plan .............................................................................................................................................. 146
ii
Informational Section Financial Forecasts by Fund: General Fund .................................................................................................................................................... 157 Special Revenue Funds ..................................................................................................................................... 159 Debt Service Funds ........................................................................................................................................... 162 Capital Project Funds........................................................................................................................................ 163 Selective Charts and Graphs: Debt Service ..................................................................................................................................................... 164 Outstanding Bond Indebtedness Schedule ................................................................................................. 165 Bond Amortization Schedule ....................................................................................................................... 166 Taxable Value Schedule ............................................................................................................................... 167 Debt Millage Schedule................................................................................................................................. 168 Tax Information: Schedule of Property Tax Rates................................................................................................................... 169 Property Taxes Assessed and Collected ...................................................................................................... 170 Tax Burden................................................................................................................................................... 171 District Staffing Information: District Staffing Levels ................................................................................................................................. 172 District Staffing Ratios ................................................................................................................................. 173 Student Enrollment Information: Enrollment History and Trends ................................................................................................................... 175 Enrollment History by Building.................................................................................................................... 176 District Performance Measures: State of Michigan Report Card (Education YES!)......................................................................................... 177 MEAP Scores, District versus State Summary Data ..................................................................................... 178 MEAP Scores, Social Studies ........................................................................................................... 179 MEAP Scores, Math ........................................................................................................................ 181 MEAP Scores, Writing..................................................................................................................... 187 MEAP Scores, Reading.................................................................................................................... 189 MEAP Scores, Science..................................................................................................................... 195 High School Michigan Merit Exams: Math ............................................................................................................................................... 197 Reading ........................................................................................................................................... 198 Science............................................................................................................................................ 199
iii
Social Studies .................................................................................................................................. 200 Writing ............................................................................................................................................ 201 District Percentage of Graduation Rates, Drop Out Rates, and Michigan High School Merit Exam........... 202 District History ...................................................................................................................................................... 203 Glossary of Terms ................................................................................................................................................. 205
iv
I N T R O D U C T O R Y S E C T I O N
June 18, 2012 Honorable Board of Education South Lyon Community Schools Dear Board Members: I am pleased to present to you the Recommended 2012-2013 Budget for South Lyon Community Schools (SLCS). The budget was prepared in accordance with all State, Federal and local regulations. The budget identifies all revenue and expenditure estimates for the 2012-2013 fiscal year. Fiscal year forecasts for 2013-14 through 2015-16are also included as well as historical information from 2008-09 through 201112. GENERAL FUND BUDGET
Revenues Expenditures Surplus Debt Millage Rate (All) Non-Homestead Operating Student Enrollment (Fall)
2010-2011 $ 59,401,850 $56,674,213 $ 2,727,637 10.50 mills 18.00 mills 7,075
2011-2012 $ 57,701,797 $58,755,678 $ (1,053,881) 10.85 mills 18.00 mills 7,078
2012-2013 $57,755,429 $ 58,511,873 $ (756,444) 10.85 mills 18.00 mills 7,100
11-12 / 12-13 Change
-4.8% 0.2% -171.1% 3.3% 0.0% 0.3%
Finance Committee The District Finance Committee reviewed the draft 2012-13 Preliminary Budget on March 29, 2012. The committee met again on May 7, 2012 to discuss the final Recommended Budget. Budget Environment - A Tale of Three Years As can be seen by the above chart, the District is forecasting a significantly different financial picture in 2011-12 and 2012-13 versus the 2010-11 fiscal year. Overall, there is a shifting in excess of $3,000,000 over the three year period. What could cause such a significant change? Year One – 2010-2011 Our District had been able to weather the economic storm that has devastated many districts in the state, since Michigan did not emerge from the 2001 national recession like most states. In fact, the term “onestate recession” has been used to describe Michigan for this decade. While many districts during this decade made deep and significant cuts, we were able to make systematic reductions through proper planning and cost containment measures that allowed us to reduce our budget by a cumulative $12.5 million from 2004-05 through 2009-10. In the winter of 2009-10, the State of Michigan was forecasting a significant cut in funding for public schools. In fact, some experts thought the cut could be as much as $350 per student ($127 for 2009-10 and an additional $223 for 2010-11). Since schools receive the majority of their funding on a per student basis, this cut would have resulted in a cumulative loss of over $3,400,000 through 2010-11. This,
1
coupled with expected expenditure increases, resulted in a potential deficit of $4,700,000 for 2010-11. Throughout the winter and spring of 2010, the District shared with a packed board meeting the significant budget challenges that were facing all school districts, and the potential impact on our District. It did not help matters that this information seemed to be changing sometimes on a daily basis. After community input and Board deliberation - and after a revised expected cut of $265 per student - the District identified over $4.5 million in revenue enhancements and expenditure and staffing reductions to help guide the District for the next few years. Item Change Custodial Cleaning Process Reduce Support Staffing Estimated Contract Concessions Magnet Program Transportation Energy Management Savings Change from 7 to 6 Period day at Middle Schools Athletic Department Staffing Other Savings Change State cut from $350 to $265 per student Revenue Enhancements One-Time Revenues – ARRA Dollars One-Time Expenditures Other Expenditures Increases Teacher Retirement Incentive Teacher Staff Reductions TOTAL
Amount $738,000 601,000 393,000 15,000 110,000 122,000 78,000 10,000 539,000 226,000 673,000 -441,000 -292,000 1,378,000 392,000
Position Custodians Teachers Media Specialists Administrators Secretaries Clerks TOTAL
FTE -15.0 -3.9 -4.5 -2.0 -5.5 -2.4 -33.3
4,542,000
In the summer of 2010, the State of Michigan finally adopted the School Aid Budget. Due to improved state revenues throughout the spring and summer, and revised calculations for future revenues, there was actually an $11 increase in per pupil funding, and not the expected cut of $265 per student. While the District did add back two secondary media specialist and the equivalent of 1.1 elementary teachers due to the good news, the rest of the budget reductions remained due to continued concern of future state funding. The result of all of this was a budget surplus for 2010-11 of $2,727,637. Year Two – 2011-2012 Based on the improved revenue picture at the state level, there was initially optimism that the worst was over for schools. However, the 2011-12 fiscal year turned out to be just as unpredictable as the prior year. Our newly elected Governor Rick Snyder wasted no time in tackling the state budget picture. His budget that was presented in January of 2011 included a total cut of $470 per student for public schools. There were many components that drove the reduction, including a business tax cut of over $1 billion dollars and a shifting of School Aid dollars to higher education, the latter of which – while technically allowed by the State Constitution – went against the spirit of the 1994 Proposal A legislation. Critics of the budget pointed out that without the tax cut and funding shift, there would have been sufficient dollars in the School Aid Fund to actually give districts an increase. Additionally, the retirement contribution rate that all school districts are required to pay was increasing from 20.66% to 24.46% of all employee wages. This increase for districts equated to another $230 per student, resulting in total cuts proposed to close to $700 per student, or about 10% of a school district’s budget.
2
The one positive note that everyone could agree on was that the Governor was able to get the budget approved by May 31, 2011. In prior years, the State budget was approved as late as October, which was four months into the fiscal year of school districts. The final budget did include the $470 cut, but was softened by a $100 one-time payment for districts that meet 4 of 5 requirements of “Best Practices”. We believe that our District does meet these criteria. With our budget reductions from 2010-11 still in place, this revenue hit was significantly offset. Additionally, our contract language which requires employee cost sharing for the retirement rate increase also helps the budget. Unfortunately, we still needed to reduce four teaching positions to assist with the deficit. With all of these factors, a deficit of $1,053,881 is still expected for 2011-12. Thankfully, the District’s fund balance is able to absorb this amount. Year Three – 2012-2013 Significant legislative action has already occurred, and further action expected, that will continue to impact the 2012-13 fiscal year. On the positive side, the Governor’s budget includes no cut in the foundation allowance and has increased the “best practices” dollars from $100 to $175 per pupil. On the negative side, the budget includes the requirement that districts must offer a full time kindergarten program in order to receive the full per student funding level for kindergartners. The result of this is the need to add 11.5 new kindergarten teachers at a cost in excess of $700,000. Also, the District budget includes the impact of Public Act 152 of 2011. This law limits the amount a school district can pay for medical premiums for its employees. Since this “cap” is lower than the current amount paid on behalf of our teachers and administrators, this cap is included in the Recommended Budget. Additionally, it is possible for reform in the state’s retirement system that could impact the financial burden of districts as well as employees. Finally, the Governor has indicated his desire to look at the entire school funding mechanism during the 2012-13 fiscal year. Looking into the future, more legislative changes could occur that may drastically impact school districts. In the meantime, our District continues to receive funding at the State of Michigan’s minimum funding level. Our funding is made even more difficult since South Lyon Community Schools is in an area of the state where we compete for staff and are compared to many districts that are at a much higher funding level per student. In fact, if we just received the average per pupil funding in Oakland County, we would have additional funding of over $9,200,000 per year. District Goals In July of 2009, four goals were presented to the Board of Education to meet the challenges and opportunities facing the school system over the next five years. Strategies will be developed to ensure the goals are met. I.
Curriculum Continue to support the Michigan Curriculum Frameworks in order to maintain high academic standards. Cost Impact: The Five-Year CITA Plan is forecasted to cost $2,210,912, which is included in the budget forecast. The plan encompasses this goal. The CITA Plan continues to incorporate the Michigan Curriculum Framework. Performance Measures/Staffing:
3
District Building Grades, MEAP and the High School Merit Exam scores are examples of performance measures of meeting this goal. In terms of staffing, the total teaching staff remains close to the 2009-10 level and CITA continues to have dedicated staff and Subject Area Committees to integrate the Framework. II.
Finance By 2014-15, the District will no longer use its fund equity to balance the annual budget and will assess how to cover the reduction of special education P.A. 18 dollars. Cost Impact: It is reasonable to assume that further budget adjustments may be needed to meet this goal. However, the District’s forecast does meet this goal based on certain assumptions. The true cost impact of not meeting this goal could be the cost of borrowing dollars to meet financial obligations as well as a downgrading of the District’s bond rating. Performance Measures/Staffing: The District financial forecast and annual budget document will be used to track the progress of this goal. Staffing has been adjusted in order to help meet this goal.
III.
Staff Development Continue to develop potential administrators within current staff. Cost Impact: There is no material cost impact for this goal, since this is an internal program using existing staff members for mentoring and training. However, developing staff from within for promotion will reduce the nominal cost for recruitment. The aspiring administrator group was developed in the 2009-10 school year in support of this goal. Performance Measures/Staffing: The Administrative Services Department staff continues to support this goal. The amount of interest in this program has been high with over 25 participants in the group.
IV.
Operations Within two years, develop a District wide energy plan to increase energy efficiency, increase energy awareness, and reduce costs. Cost Impact: The District has spent over $250,000 the past few years in retrofitting inefficient lighting and other improvements. Most of these projects have a payback period of 2-5 years. Additionally, cost sharing rebates have been received through Detroit Edison. The other area of success has been in behavior changes. While there has been no cost impact for this, utility dollars are being saved by such things as dialing down and turning off lights, computers, and copiers. Performance Measures/Staffing: Utility savings and the assessment of behavioral changes will determine the success of this goal. Job duties have been assigned to current staff members to support this goal.
4
In addition to District Goals, each school building has prepared a School Improvement Plan. These plans are too detailed to summarize, although the process each building uses is similar. This process includes developing Academic Outcome Goals, Major Long-Term Goals, Assessment Strategies, Budgetary Considerations and Staff Development Plans. All Fund Summary 2012-2013 The following table is a summary of the Budgets for all District funds. In addition to the General Fund, three other fund types are displayed; Special Revenue Funds, Debt Funds, and Capital Project Funds. Special Revenue Funds
General Fund Revenues: Local Sources State Sources Federal Sources Other Proceeds from long term debt Transfers from other funds Total Revenues
Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Debt Service Capital Outlay Other expenditures Transfer to other funds Total Expenditures
Totals
$
9,160,788 44,461,366 2,270,357 1,707,918 155,000
$
1,928,466 70,000 675,000 20,038
$
18,352,830 $ (0)
500,000
$
29,442,084 44,531,366 2,945,357 1,707,918 675,038
$
57,755,429
$
2,693,504
$
18,352,830
$
500,000
$
79,301,763
$
30,246,724 18,199,613 4,701,404 4,365,933 214,585 783,614 -
$
1,002,228 578,239 137,792 775,457 26,000 29,804 173,391
$
18,661,008 -
$
153,498 1,635,500 20,000 -
$
31,248,952 18,777,852 4,839,196 5,141,390 18,840,506 1,879,889 803,614 173,391
$
58,511,873
$
2,722,911
$
18,661,008
$
1,808,998
$
81,704,790
Excess of revenues and other sources (uses) over expenditures $ Fund Balance July 1 Fund Balance - June 30
Capital Projects Funds
Debt Funds
(756,444) $ 6,819,157
$
6,062,713
(29,407) $ 923,224
$
893,817
(308,178) $ 1,148,645
$
840,467
(1,308,998) $ 2,050,500
$
741,502
(2,403,027) 10,941,526
$
8,538,499
General Fund Comparison to Prior Year: The following chart compares the 2011-12 Amended Budget versus the 201213 Recommended Budget. The major budgeted revenue change is attributed to the loss of the final ARRA and EduJob Stimulus Dollars from the Federal Government. This loss is offset by an small increase in projected student enrollment and total State Aid dollars. The budget also continues to reflect lower special education dollars from the County Intermediate School District (Interdistrict Sources) due to lower property taxable values The largest changes in expenditures are the increase employee benefits and transfers to other funds. In terms of employee benefits, the majority of this is the expected increase in the retirement contribution rate from 24.46% of all wages to 27.31%. Regarding transfers, this number has been reduced due to budget
5
constraints. However, future transfers to capital project funds will need to continue in order to fund the five year capital improvement program, bus purchases, and technology. 2011-12 Amended Budget Revenues: Property taxes Other local revenue State of Michigan Federal Sources Interdistrict Sources Transfers from other funds Total Revenues Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds Total Expenditures
2012-13 Recommended Budget
$ Difference
% Difference
$
7,871,650 1,089,888 43,687,477 2,957,657 1,940,125 155,000
$
8,121,650 1,039,138 44,461,366 2,270,357 1,707,918 155,000
$
250,000 (50,750) 773,889 (687,300) (232,207) -
3.2% -4.7% 1.8% -23.2% -12.0% 0.0%
$
57,701,797
$
57,755,429
$
53,632
$
30,265,055 17,531,367 4,883,229 4,441,349 211,688 772,990 650,000
$
30,246,724 18,199,613 4,701,404 4,365,933 214,585 783,614 -
$
(18,331) 668,246 (181,825) (75,416) 2,897 10,624 (650,000)
-0.1% 3.8% -3.7% -1.7% 1.4% 1.4% -100.0%
$
58,755,678
$
58,511,873
$
(243,805)
-0.4%
0.1%
Revenues: Over 90% of General Fund revenues are generated as a result of the State of Michigan Foundation Grant. This is derived from multiplying Per Pupil Foundation Grant times the State Aid Membership. The budget is based on a State Aid Membership formula which is the summation of 10% of the previous school year’s February count and 90% of the current year September count. This means that for every 10 new students the District actually receives funding for nine. This formula is only an estimate, since the State has not adopted the 2012-13 School Aid Budget as of yet. Avg. Class Size Grades 1-5 28.00 27.00 26.00 25.00 24.00 23.00 22.00 21.00
6
As previously stated, the Per Pupil Foundation Grant is expected to remain at the current $6,900 level for 2012-13. We are also estimating a 0.3% increase in the student population. The other twist to the Foundation Grant is that the local authorized operating tax (18 mills on NonHomesteads) is deducted to determine the State portion of funding, even though the district experiences some delinquencies in tax collections. For 2012-2013, the District expects to receive 1.51% or $128,350 less in total per pupil funding, due to anticipated tax delinquencies. 2011-12 Per Pupil Foundation Grant 2012-13 Estimated Increase 2012-13 Per Pupil Foundation Grant
$6,900 0 $6,900
February 2012 Audited Count September 2012 Est. Student Count Weighted Average (90%/10%)
7,094 7,100 7,100
General Fund 2012-2013 Revenues by Source Transfers from other funds Interdistrict Sources Federal Sources State of Michigan Other local revenue
Total Foundation Revenues Less: 100% Authorized Operating Tax Rate Net State Portion
$49,985,860 8,500,000 $40,485,860
Property taxes $0
Millions
$5
$10
$15
$20
$25
$30
$35
$40
$45
Expenditures: The largest single expenditure area is employee compensation. Total compensation (wages and benefits) accounts for 83% of total budgeted expenditures for 2012-2013. In terms of employee contracts, the SLEA contract (Teachers) expires this August of 2012, the Teamsters contract (custodians, bus drivers, food service) expires in 2014, and the MESPA contract (bookkeepers, secretaries, and clerical) expires in 2015. All contracts tie salary and wage schedule changes to 62.5% or 75% of the State per pupil change. The only exception for this has been teachers on step 10 who receive a minimum increase of 1% (Administrators also have this language but voluntarily agreed to no increase for 2010-11 and 2011-12). However, due to no teacher contract at this point, the recommended budget does not include any step or wage increases. General Fund 2012-2013 Expenditures by Object Transfers to other funds Other expenditures Capital Outlay Debt Service Supplies, materials, other Purchased services Employee benefits Salaries Millions
$0
$5
$10
$15
$20
7
$25
$30
$35
The State of Michigan requires all school districts to pay a percentage of all employee wages into the state run retirement system. This rate has increased dramatically over the past few years, going from 16.94% of wages in 2009-10 to an expected 27.31% of wages in 2012-13. This has been one of the largest expenditure increases for all Michigan school districts in both dollar and percentage increases. There is talk at the legislative level that could result in significant reforms that would have an impact on retirement contributions as well as benefit levels. Regarding retirement contributions, the MESPA and Teamsters contracts include language that results in each employee receiving a positive or negative pay adjustment depending on if the “Retirement Cap” is greater or less than the actual retirement rate. For the 2012-13 fiscal year, the actual retirement rate that the State of Michigan charges is expected to increase from 24.46% to 27.31%. This results in a negative pay adjustment of 9.96% for MESPA and Teamsters employees. and 4.17% for teachers and administrators. In terms of health benefits, the District has two different contractual caps. For MESPA and Teamsters, the cap is increased by 100% of the change in the State Per Pupil Foundation Grant, and historically for the SLEA and Administrators the cap has been increased annually by 5%. This cap represents the amount the District will contribute towards health care premiums for each employee group. However, due to the change in state law (Public Act 152) that limits the amount of dollars that a district can contribute to an employee’s medical benefits, the budget includes this cap amount. For the SLEA it represents a savings to the budget of approximately 11%. Fund Balance: The 2011-12financial audit will be completed in the fall and the final figures will be presented to the Board of Education in November, including the fund balance figure. The District’s Fund Balance is a cumulative figure that is the result of all prior year revenues over expenditures. For 2012-2013, the district is budgeting to reduce this figure by $756,444 for a total of $6,062,712.
General Fund Cumulative Fund Balance 2008-09 through 2015-16 estimated $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $-
2008-09
2009-10
2010-11
2011-12
2012-13
8
2013-14
2014-15
2015-16
General Fund Financial Forecast For the next few years two big factors that will affect the budget are student enrollment and state funding per pupil. Assuming enrollment increases from 0.0 to 0.8% and state funding increases from 0% to 2.1%%, the following chart identifies the anticipated annual deficits. Additionally, the next teacher contract and the potential impact associated with the reform of the retirement system for school employees, could have a significant impact on the forecast.
General Fund Revenues over Expenditures 2008-09 through 2015-16 estimated
$3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $$(500,000) $(1,000,000) $(1,500,000) $(2,000,000)
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
While the operating deficit has been anticipated, the District must continue to adjust the budget annually to ensure that the annual deficit does not exceed the Board of Education’s parameter limit of 1% of expenditures and the maintenance of an overall fund balance of at least 3.5% of expenditures. Other Funds Special Revenue Funds: The District has three Special Revenue Funds; Community Education, and Food Service. Special Revenue Funds are defined as funds used to account for the proceeds of specific revenue sources that are restricted to expenditures for specific purposes. Community Ed: Community Education is comprised of Pre-School, Kids Club (latchkey) and the Center for Active Adults. Community Education is self-supporting and no K-12 money is allocated to any program. All programs are supported by user fees and non-district contributions. Food Service: Similar to Community Education, Food Service is self-supported by user fees and grant proceeds. Debt: Funds are set up to account for the repayment of debt obligations of the District. In all cases, these funds are associated with previously voter approved bond issues for Capital Projects of the District. Much like a home mortgage, these funds repay obligations associated with major construction projects. Since bond issues can be for lengths up to 30 years, debt funds account for some projects that have long since been completed. The district currently has six (6) debt funds.
9
The December 2002 Bond issue for $98,850,000 was sold in two sales. There is a small balance of $1,850,000 remaining in the second sale (2003B bond sale with original balance of $55,730,000), however the majority of the original two bond sales were refunding in 2006 with the $92,485,000 bond sale. A $55,420,000 Bond Refunding (expiring in 2022) was sold in February of 2005 and was for the partial refunding of the 2000A, 2000B, and 2000C bond issues. In October of 2005, a $30,025,000 bond sale occurred for the partial refunding of the 1998 Debt Fund. Finally, in 2007 there was a $7,180,000 bond issue for the full refunding of the remaining portion of the 1999 bond issue. Similar to refinancing a home mortgage, the bond refundings were done to save interest costs. These interest costs savings will result in taxpayer savings over the life of the bonds. The refundings since the year 2000 have saved over $11,000,000 for our taxpayers. Overall, the outstanding bond indebtedness of SLCS will decrease from $169,805,000 to $158,800,000 for the 2012-13 fiscal year. Capital Project Funds: The Funds are used to separate out activities associated with major construction, remodeling, and capital purchases, especially when funded through bond issues. When bond issues are approved by the voters, after the bonds are sold the money is placed in a capital project fund. After the project is completed and all costs are paid, the related capital project fund is closed. In terms of Capital Project Funds, the District currently has three (3) active funds. These include the Building/Site Capital Improvements Fund, the Bus Purchasing Fund, and Technology Fund. All of these are fully funded by a transfer from the General Fund as opposed to bond dollars. These funds segregate projects and purchases that have historically been accounted for in the General Fund. These funds isolate one-time projects from on-going operating costs to allow for better planning of District needs. Other Funds Financial Forecast Regarding the forecasting of other funds, the methodology is different for other funds compared to the General Fund. For example with Debt Funds, since the debt payments are fixed, the revenue will need to be collected to make the payments. For Capital Funds, the bond project dollars already exist and project budgets have been set, therefore, forecasting is basically a scheduling plan. Special Revenue Funds are similar to the General Fund, except on a smaller scale. Food Service is expected to be self supporting on user fees and state/federal funding. Athletics are expected to cover the non-compensation costs with their own revenue sources. The following graphs show the expected net results annually for the next three forecast years, as well as including some historical results.
10
Special Revenue Funds $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $$(500,000)
2006-07
2007-08
2008-09
Revenues:
2009-10
Expenditures:
2010-11
2011-12
2012-13
2013-14
Revenues over Expenditures
2014-15
2015-16
Fund Balance
Debt Funds $25,000,000
$15,000,000
$5,000,000
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
($5,000,000)
Revenues:
Expenditures:
Surplus
Fund Balance
Capital Funds $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 ($1,000,000) ($2,000,000)
2008-09
2009-10
Revenues:
2010-11
2011-12
2012-13
Expenditures:
Surplus
11
2013-14
2014-15
Fund Balance
2015-16
Other Information Taxes A common concern of taxpayers is the level of millage that is levied by the District. There are two types of school taxes (millages); operating taxes and debt taxes. Operating Taxes: Since the 1993-94 fiscal year, there have been major changes in this area. With the passage of Proposal A, operating millage rates for S.L.C.S. homeowners dropped from 34.58 mills to 6 mills. For 2012-2013, 6 mills will continue to be levied on all taxpayers. However, these 6 mills are sent by the collecting agency (municipality) directly to the State of Michigan under the name “State Education Tax”. The State divides up these dollars, along with other revenue sources like the sales tax increase, and funnels them through the Foundation Grant Formula. The only operating taxes that the District actually receives directly from the taxpayers are the 18.00 mills for Non-Homesteads. Non-Homesteads would include businesses, commercial and industrial property, and any home that is not used as the primary homestead. Non-Homestead taxpayers also pay the 6 mills of State Education Tax. Therefore, in total, Homesteads are taxed for 6 operating mills, while NonHomesteads are taxed at 24 operating mills. Property Tax Rates - Homesteads 45.00 40.00 35.00 30.00 25.00 20.00 15.00 10.00 5.00 0.00
1993-94
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
Operating
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
Debt
Debt Taxes: Many taxpayers were confused at the intent of Proposal A. Proposal A was not meant to change or reduce the need for capital projects such as new school buildings. Therefore, the other millage of the District, debt millage, has been unaffected. Debt millage is the amount of millage necessary to collect enough taxes to pay for the annual interest and principal payments for outstanding bonds. The following chart depicts the estimated annual debt millage for each outstanding bond issue (identified on right by date of issue) that will be required to meet the bond principal and interest payments. It is expected that the annual debt millage will be remain at 10.85 mills in 2012-13 due to the erosion of the District’s overall tax base. Assuming a modest increase in overall taxable value over the next few years, the debt rate will remain at 10.85 mills for an additional year and then decline slowly.
12
Debt Millage Schedule 12.00 10.00
Mills
8.00 6.00 4.00 2.00 0.00
2007
2009
2011 2013* 2015* 2017* 2019* 2021* 2023* 2025* 2027*
Assessments: From an overall tax standpoint, one of the biggest contributions of Proposal A was an assessment cap increase. Property taxes are derived from two variables; millage rates and assessments. Prior to Proposal A, it was not uncommon for taxpayers to have double-digit assessment increases. This meant double-digit tax increases if millage rates remained the same. Under Proposal A, assessment increases are capped at the rate of inflation or 5%, whichever is less. With the relatively flat inflation and the poor housing market, assessments have actually dropped over the past few years. Tax Bill: From an overall school tax burden, a typical taxpayer will experience a tax bill decrease of 2.9% for 2012-2013 This is due to no increase in the debt millage rate and a reduction in taxable value for most properties. As an example, a home valued at $100,000 in 1992-93, with the same owner, on average experienced the following in the past few years compared to 1993-94: HOMESTEADS
1993-94
2008-09
2009-10
Estimated Market Value
$108,100
$210,474
$199,950
Taxable Value Increase Limit (CPI) Taxable Value
8.1%
-1.5%
$54,050
Total Property Tax Rate Assessed (per $1,000) Total School Property Taxes Increase due to tax rate Increase due to assessment increase
2010-11
2011-12
2012-13
$189,426
$180,455
$175,041
-5.3%
-10.4%
-4.9%
-2.5%
$74,898
$70,929
$63,552
$60,438
$58,927
40.46
14.50
14.50
16.50
16.85
16.85
$2,187
$1,086
$1,028
$1,049
$1,018
$993
$(4)
$0
$0
$127
$22
$0
$164
$(17)
$(58)
$(107)
$(52)
$(25)
Staffing The 2012-2013 budget includes funding for 622.4 employee positions (full-time equivalents). This is an increase of 12.9 from the 2011-2012 fiscal year.
13
2008-09
2009-10
2010-11
2011-12
2012-13
Teachers
374.1
368.2
365.3
361.7
372.7
Administrators
33.0
32.0
30.0
30.0
30.1
Clerical/Aides Staff
101.5
100.6
92.7
92.7
93.7
Transportation
52.0
51.0
49.0
49.0
49.0
Custodians, Maintenance & Grounds Food Service Staff
61.7 32.0
60.6 30.0
46.1 30.0
46.1 30.0
46.9 30.0
654.3
642.4
615.5
604.1
622.4
Performance Measures For the Federal No Child Left Behind legislation, which is being implemented in Michigan under the report card program called Education Yes!, the following are the grades by school from the State of Michigan. The grades marked “N/A” were for new schools that were not graded.
Year 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
FINAL COMPOSITE GRADE BY YEAR - STATE OF MICHIGAN EDUCATION YES Elementary Middle High Kent Lake Bartlett Brummer Dolsen Hardy Salem Sayre MMS CMS SLHS SLEHS A A A A A A A A A B N/A A A A A A A A A A B N/A A A A A A A A A A A N/A A A A A A A A A A A N/A A A A A A A A A A A A A A A A A A A A A B A A A A A A B A B B C B
In terms of tying expenditures per student to student achievement, since all District MEAP scores and Michigan Merit Exam scores exceed State average scores, and since our District is well below the average funded district in the state, the return on investment in South Lyon Community Schools exceeds the majority of districts in Michigan. 2012-13 and Beyond As with previous years, the 2012-2013school year will be active and challenging. Issues such as state funding, slower student growth, continued efficiency improvements in all areas, and continued emphasis on student learning will be a focus of 2012-2013. State funding has been a serious issue the past number of years and will continue to be for some time. This is the most challenging economic time for school districts in at least the last 20 years. The State and National economy continues to impact school districts in both funding levels as well as student enrollment growth. In Michigan, the unemployment level continues to be high and is unlikely to drop significantly anytime soon.
14
District Enrollment Trends 8,000 7,000 6,000 5,000 4,000 3,000 2,000
.
98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14 14-15 15-16
Even with the many challenges, we have several reasons to be optimistic. The school district has endured a very difficult decade financially, while still providing a quality education. This has been made possible by strong board leadership, solid financial planning, and the support of our entire staff. While we expect to tap into our fund balance for the next few years, we are committed to ensuring that our fund balance will not drop below 3.5% of revenues. This is the point at which we would likely need to borrow funds to meet our cash flow needs at the beginning of our fiscal year. Throughout Michigan, it is already commonplace for districts to borrow for cash flow needs. We will continue to utilize our multi-year forecasting model to ensure we have the resources to operate our current and future buildings, support and improve our curriculum, provide for adequate staffing, and provide a competitive compensation package to our employees. We continue to be progressive in terms of the technology opportunities we offer to our students, and also continue to be more efficient operationally due to our usage of technology. We also operate under a three-year technology plan that addresses where we are and where we are going with technology. In addition, over the past 15 years we have also improved the safety, appearance, and overall quality of the School District facilities and grounds. To this end, we have a rolling five-year capital improvement plan for facilities and grounds. Furthermore, we continue to improve our curriculum. The district has a comprehensive model core curriculum in the areas of language arts, mathematics, social studies, science, music, physical education, and health. All curriculums are aligned with the state standards and benchmarks. The CITA plan guides the district through a six-phase cycle of curriculum renewal: review/revise, installation, implementation, institutionalization and evaluation. This process involves teachers from all levels and schools in a constant upgrading of curriculum, instruction, assessments and technology. We continue to implement the Shared Involvement Process at each building. Teams of teachers and the building administrator(s) have been trained in group consensus building, team building, and trust building and have trained the entire staff of each building. Parents are also on the team. We are also utilizing our shared involvement process with respect to hiring staff and determining budget allocations.
15
Budget Process/Timeline This budget is the culmination of a process that began formally in January, when a presentation was made to the Board and community regarding the financial concerns for 2012-13. The Preliminary Budget was reviewed by the District’s Finance Committee on March 29, 2012 and then presented to the Board of Education on April 16, 2012. A final review of the budget was conducted by the Finance Committee on May 7, 2012, resulting in the presentation of the Recommended Budget at a public hearing on May 21, 2012. Budget Policies The Board of Education adopted a Budget Development and Administration Policy in June of 1995, which was revised in 1998 and 2008. This policy greatly expanded the previous policy and includes budget guidelines for Operations, Debt Service, Capital Improvements and Fund Balance. Also, the issue of budgetary control was addressed in the policy. The policy allows any line item transfer within any appropriation unit that doesn’t change the bottom line. However, any line item change must be approved through the Shared Involvement Process. An appropriation unit is defined as a set of account numbers that a single individual is responsibility for. Budget Document Format & Its Purpose This document combines budgets with multi-year financial plans along with Capital Improvement Programs (CIPs). The purpose of this budget format is to do more than just list revenues and expenditures. It is intended to be an easily understood document that identifies such issues as goals, policies, performance measures, personnel statistics, and student and community information. The multi-year component of this document includes financial information for a total of eight fiscal years. The four historical years provide the reader with the necessary information to see financial trends and changes in school financing and operations. The three forecast years beyond the budget year allow the District to identify potential budget problems as well as budget opportunities. The Budget document is divided into four major sections; the Introductory Section, the Organizational Section, the Financial Section, and the Informational Section. The Introductory Section includes an Executive Summary, which is meant to be a comprehensive summary of the budget with required information in each section, as well as District board and officer information. The Organizational Section provides an explanation of the school entity, a discussion of significant budget financial policies, the major goals of the district, the budget development process, and the budget administrative and management process. The Financial Section includes a presentation of all governmental and proprietary funds of the district, information on capital expenditures, and debt information. The final section, The Informational Section, contains budget forecasts as well as statistical data on taxation, enrollment, staffing, performance measures, and a glossary of terms. We believe this document also meets the criteria for the Meritorious Budget Award (MBA) from the Association of School Business Officials International (ASBO). To receive an MBA, a school entity must publish a budget document that serves as a policy document, an operations guide, a financial plan, and as a communications medium. The Meritorious Budget Award is the most prestigious form of recognition in budgeting for school entities. Its attainment represents a significant accomplishment by a school entity and its management. The Budget for South Lyon Community Schools has received the MBA for the fiscal years 1995-96 through 2011-12. South Lyon Community Schools continues to be only one of five districts from the State of Michigan that have received the award.
16
In Closing We would like to thank the Business Office staff for their assistance in the preparation of this document. We would also like to thank all that have taken a part in this budget process including members of the Finance Committee, who spent many volunteer hours studying budget requests, as well as all Principals, Supervisors, and Directors who submitted budget plans. Sincerely,
17
Association of School Business Officials International®
This Meritorious Budget Award is presented to South Lyon Community Schools For excellence in the preparation and issuance of its school system budget for the Fiscal Year 2011-2012. The budget is judged to conform to the principles and standards of the ASBO International ® Meritorious Budget Awards Program.
President
Executive Director
18
SOUTH LYON COMMUNITY SCHOOLS BOARD OF EDUCATION
Cindy Orendach, President Term expires 12/31/12
Greg Downey, Vice-President Term expires 12/31/16
David Taulbee, Secretary Term expires 12/31/14
Steve Brummer, Treasurer Term expires 12/31/16
Donald Beagle, Trustee Term expires 12/31/12
Justin Gusick, Trustee Term expires 11/6/12*
Barbara A. Murphy, Trustee Term expires 11/6/12*
* Seats will be filled as soon as results have been certified and members have been sworn in
19
SOUTH LYON COMMUNITY SCHOOLS CENTRAL OFFICE ADMINISTRATION
Dr. William Pearson, Superintendent
James R. Graham, Assistant Superintendent For Business and Finance
Melissa Baker, Assistant Superintendent For Administrative Services
Lisa Kudwa, Assistant Superintendent For Curriculum, Instruction, Technology and Assessment
20
O R G A N I Z A T I O N A L S E C T I O N
South Lyon Community Schools Administrative Organization Chart
Community and Students
Board of Education
Superintendent
Assistant Superintendent for Business and Finance
Assistant Superintendent for Administrative Services
Assistant Superintendent for Curriculum, Instruction, Technology and Assessment
Controller
Manager of Transportation
Curriculum Coordinators
Manager of Facilities and Grounds
Manager Payroll and Benefits
Principals
Manager of Custodial Operations
Director of Special Services
Manager of Food Services
Community Education Supervisors
Manager of Pupil Services and Data Processing
Technology Director
21
THE DISTRICT ENTITY AND FUND STRUCTURE Community Overview South Lyon Community Schools is approximately 85 square miles in size and is located in southeastern Michigan, encompasses all or part of eight municipalities in portions of three counties: Oakland County (City of South Lyon, Lyon Township, Milford Township, City of Wixom, City of Novi,), Washtenaw County (Salem Township, Northfield Township), and Livingston County (Green Oak Township). The school district consists of seven elementary buildings, two middle schools and two high schools. There are currently 7,078 students (FTEs – Full Time Equivalents) as of the 2011-2012 school year. The legal name of the school district is South Lyon Community Schools.
School Bartlett Elementary Brummer Elementary Dolsen Elementary Hardy Elementary Kent Lake Elementary Salem Elementary Sayre Elementary Centennial Middle School Millennium Middle School South Lyon High School South Lyon High School
Grades K-5 K-5 K-5 K-5 K-5 K-5 K-5 6-8 6-8 9-12 9-12
2011-12 Student Population 406 416 444 609 557 281 521 806 869 1281 888 7,078
Legal Autonomy / Fiscal Independence The District is legally autonomous, that is, has the right to self-government. The District is also fiscally independent which essentially means that we receive our authority from the state government, and local municipalities have no authority over the school district.
Fund Structure The budget of South Lyon Community Schools is separated by a number of different funds. Funds are legal fiscal and accounting entities segregated to carry on a specific activity. Each fund has its own revenues, expenditures and fund balance. Both the Generally Accepted Accounting Principles (national standards) and the State of Michigan 1022 manual (state standards) require that school districts use segregated funds. South Lyon Community Schools uses two different fund types; Governmental Funds and Fiduciary Funds. Governmental Funds contain the majority of the District’s financial activity. Governmental funds are those funds through which most school district functions typically are financed. The acquisition, use and balances of a school district’s expendable financial resources and the related current liabilities are accounted for through governmental funds. Within the category of Governmental funds, there contains four major fund types: a General Fund, Special Revenue Funds, Capital Projects, and Debt Funds.
22
The General Fund is by far the largest fund and contains most of the financial activity of the District. When people speak in terms of the District’s Budget, they are usually referring to the General Fund. The General Fund accounts for all the major activity of the K-12 operations of the District. This would include all salaries and operating costs relating to instruction (teachers), library services, special education, custodial, maintenance, grounds, transportation, and building and central administration. Within the Special Revenue fund type, the District has two (2) separate funds. The Community Education Fund contains all the activity relating to the Community Education Department including Pre-school, Kids Club, and the Senior Program, and the Food Service Fund is for food service activities. The Debt Service Funds are set up to account for the repayment of debt obligations of the District. In all cases, these funds are associated with previously voter approved bond issues for Capital Projects of the District. Much like a home mortgage, these funds repay obligations associated with major construction projects. Since bond issues can be for lengths up to 30 years, debt funds account for some projects that have long since been completed. The district currently has six (6) debt funds. The December 2002 Bond issue for $98,850,000 was sold in two sales. There is a small balance of $1,850,000 remaining in the second sale (2003B bond sale with original balance of $55,730,000), however the majority of the original two bond sales were refunding in 2006 with the $92,485,000 bond sale. A $55,420,000 Bond Refunding (expiring in 2022) was sold in February of 2005 and was for the partial refunding of the 2000A, 2000B, and 2000C bond issues. In October of 2005, a $30,025,000 bond sale occurred for the partial refunding of the 1998 Debt Fund. Finally, in 2007 there was a $7,180,000 bond issue for the full refunding of the remaining portion of the 1999 bond issue. Similar to refinancing a home mortgage, the bond refundings were done to save interest costs. These interest costs savings will result in taxpayer savings over the life of the bonds. The refundings since the year 2000 have saved over $11,000,000 for our taxpayers. Capital Project Funds are used to separate out activities associated with major construction, remodeling, and capital purchases, especially when funded through bond issues. When bond issues are approved by the voters, after the bonds are sold the money is placed in a capital project fund. After the project is completed and all costs are paid, the related capital project fund is closed. In terms of Capital Project Funds, the District currently has three (3) active funds. These include the Building/Site Capital Improvements Fund, the Bus Purchasing Fund, and Technology Fund. All of these are fully funded by a transfer from the General Fund as opposed to bond dollars. These funds segregate projects and purchases that have historically been accounted for in the General Fund. These funds isolate one-time projects from on-going operating costs to allow for better planning of District needs. In addition to Governmental Funds, the District has a Fiduciary Fund to account for all the Student Activity Accounts that the District accounts for. Specifically, the District acts as a fiscal agent for a number of school groups. Student Activity Accounts are not presented in this document, since there is no requirement to adopt budgets for them. The District has no proprietary funds.
23
SYSTEM OF REVENUE AND EXPENDITURE CLASSIFICATION Revenues of the District are grouped by fund into three main areas: Local Sources, State Sources, and Federal sources. Local Sources included property taxes, interest on investments, and user fees. State Sources include the Per Pupil Foundation Grant, State categorical aid (Special Education, At Risk), and some grants. Federal Sources include on-going grants such as Chapter I and II, Flowthrough, Pre-School Incentive, Drug Free Schools and Free and Reduced Breakfast and Lunches. Federal Sources also include one-time revenues such as the ARRA grant and EduJobs. Expenditures are classified not only by Fund, but also by Area, Function, Program, and Object. Since all Governmental Funds of the District are computerized, the District has the ability to sort a financial report by any of these classifications. Also account numbers are grouped into what are called Programs or Appropriation Units. These serve the same purpose as cost centers. For example although there may be many accounts associated with the High School (Area), the principal is only responsible for certain costs. Therefore, any costs associated with this appropriation unit must be approved by the principal, and he/she will be held responsible for the budget for these accounts. The budget is presented in summary form both by Object and Function. In addition, since the Appropriation Unit is how the budget is monitored and reported during the year, the line item budget presented in this document is sorted by appropriation unit. To facilitate an understanding of the entire account structure used in the budget, the following is provided: Explanation of Account Numbers The account numbers of the school district are based on a system that was developed by the State of Michigan. The account number is a group of five sets of numbers as follows: X – XXX – XX – XXXX – XXXX Fund Function Location Program Object Or App Unit Fund is the first level that the account numbers are sorted by. The funds of the District are as follows: 1 = General Fund 3 = Debt Funds 4 = Capital Project Funds 5 = Food Service, Community Education
The second level is Function, detailed as follows: 000 = Revenues 110 = Basic Instruction 111 = Elementary Instruction 112 = Middle School Instruction 113 = High School Instruction 119 = Other Basic Program 122 = Special Education
222 = Library Services 223 = Audio Visual Services 226 = Computer Assisted Instruction 231-232 = General Administration 241 = School Administration 250-259 = Business Services 260 = Operations and Maintenance
24
127 = Vocational Education 129,132, 190= Other Added Needs 212 = Guidance Services 213-219 = Pupil Services 221 = Improvement of Instruction
271 = Pupil Transportation Services 281-290 = School Services Activities 310 = Community Services 430 = Operating Transfers 499 = Other Expenditures
The third level is Location/Department and is detailed as follows: 01 = South Lyon High School 02 = South Lyon East HS 03 = Millennium Middle School 04 = Centennial Middle School 05 = Middle School (future) 06 = Bartlett Elementary 07 = Brummer Elementary 08 = Dolsen Elementary 09 = Kent Lake Elementary 10 = Salem Elementary 11 = Sayre Elementary 12 = Hardy Elementary 13 = Elementary (future)
14 = Special Education 15 = Open 16 = Open 17 = Guidance Services 18-19 = Open 20 = Business Services 21 = Administrative Services 22 = Technology 23 = CITA 24 = Open 25 = Grounds 26 = Maintenance 27 = Operations
28 = Transportation 29 = Early Childhood Center 30 = Center for Active Adults 31 = Athletics 32 = Food Service 33 = Open 34 = State Grants 35 = Federal Grants 36 = Misc. Grants 37 = Local/Misc. 38 =Open 39 = Debt Funds 40 = Capital Project Funds
The fourth level is program or appropriation unit: 01 = Business Operations 02 = Community Service 03 = Business Office/ Supt. Compensation 04 = Transfers 08 = Hardy Elementary Compensation 10 = South Lyon East High School Compensation 10 = South Lyon High School Compensation 11 = Millennium Middle School Compensation 12 = Centennial Middle School Compensation 13 = Bartlett Elementary Compensation 14 = Brummer Elementary Compensation 15 = Dolsen Elementary Compensation 16 = Kent Lake Elementary Compensation 17 = Salem Elementary Compensation 18 = Sayre Elementary Compensation 19 = Middle School Alternative Education 20 = Other Instructional Compensation 21 = Transportation Compensation 22 = Administrative Services Compensation 23 = Long Term Substitutes 24 = Guidance Compensation 25 = Vocational Education Compensation
68 = Sayre Elementary Maintenance 69 = Early Childhood Center Maintenance 70 = Administration Building Maintenance 71 = Transportation Building Maintenance 72 = Maintenance Operations 73 = Maintenance Compensation 74 = Hardy Elementary Maintenance 75 = Custodial Compensation 76 = Custodial Operations 77 = Grounds Department 80 = Custodial Operations 101 = Technology Capital Fund 102 = Bus Purchases 104 = Athletics (SLEHS and CMS) 105 = Athletics (SLHS and MMS) 106 = Food Service Department 107 = Kids Club 108 = Preschool Program 109 = Center for Active Adults 112 = Title V Grant 115 = At Risk Grant 116 = School Readiness Grant
25
26 = CITA Compensation 27 = External Communications 28 = Administrative Services 30 = CITA Operations 35 = Open 36 = Open 37 = South Lyon East HS Allocation 38 = South Lyon East HS Auditorium 39 = South Lyon East HS Extra Curricular 40 = South Lyon HS Building Allocation 41 = South Lyon HS Auditorium 43 = South Lyon HS Extra Curricular 45 = Millennium Middle School Allocation 46 = Middle School Extra Curricular 47 = Centennial Middle School Allocation 49 = Bartlett Elementary Allocation 50 = Brummer Elementary Allocation 51 = Dolsen Elementary Allocation 52 = Kent Lake Elementary Allocation 53 = Salem Elementary Allocation 54 = Sayre Elementary Allocation 55 = Hardy Elementary Allocation 59 = South Lyon East HS Maintenance 60 = South Lyon HS Maintenance 61 = Millennium MS Maintenance 62 = Centennial MS Maintenance 63 = Bartlett Elementary Maintenance 64 = Brummer Elementary Maintenance 65 = Dolsen Elementary Maintenance 66 = Kent Lake Elementary Maintenance 67 = Salem Elementary Maintenance 81 = Grounds Department 83 = Custodial Operations 90 = Technology Department 100 = Building/Site Capital Improvement
117 = School Readiness Carryover 118 = Gifted Program Grant 119 = Title I Grant 121 = Career Preparation Grant 123 = Drug Free School Grant 124 = Drug Free School Carryover 125 = Flowthrough IDEA Grant 126 = Preschool Incentive Grant 127 = APEX Grant Carryove 128 = APEX Grant 129 = ASAP-LAP Program 131 = Title II Part A Grant 132 = Title II Part D Grant 133 = Capacity Building Grant 144 = Bond 2003A Capital Fund 145 = Bond 2003B Capital Fund 156 = Debt Service Fund 1998 Bond 157 = Debt Service Fund 2000A Bond 158 = Debt Service Fund 2000B Bond 159 = Debt Service Fund 2000C Bond 160 = Debt Service Fund 2001 Refunding Bond 161 = Debt Service Fund 2003A Bond 162 = Debt Service Fund 2003B Bond 163 = Debt Service Fund 2005A Refunding 164 = Debt Service Fund 2005B Refunding 165 = Debt Service Fund 2006 Refunding 166 = Debt Service Fund 2007 Refunding 167 = Debt Service Fund 2011 Refunding 171 = ARRA Title I 172 = ARRA Flowthrough Grant 174 = Reading Recovery Grant 175 = Title III 176 = ARRA Title IID 177 = RDI Grant 178 = Federal Education Job Funds (Edujobs)
The Organization code as well as Program, Object, and Revenue Source, are the remaining sorting sequences. These codes are numerous, and it would be difficult to list all of them.
BASIS OF BUDGETING Governmental funds utilize the modified-accrual basis of accounting. The word accrual means that expenditures must be recognized in the year in which the event took place regardless of when payment is made. The reason for the term modified-accrual is that revenues are accounted for on a cash basis. Exceptions to these rules are as follows:
26
a.
Property taxes and other revenue that are both measurable and available for use are recorded as revenues when earned. In the case of property taxes, only revenue that will be collected within 60 days of year-end can be accrued.
b.
Principal and interest on general long-term debt are not recorded as expenditures until their due dates.
c.
Employee compensated absences, unemployment and self-insurance expected to be liquidated with available resources are accrued in the appropriated governmental fund.
The Budget has been prepared in accordance with generally accepted accounting principles. Unexpended appropriations at year-end lapse, except for carryover, which is allowed in the school buildings. Encumbrances are not included as expenditures.
DISTRICT VISION AND MISSION WITH ACCOMPANYING GUIDING PRINCIPLES AND EXIT OUTCOMES Vision Statement We shall create a quality learning community that provides and promotes diverse educational opportunities for all.
Mission Statement In support of our community, the mission of South Lyon Community Schools is to provide the highest quality educational process, so that all students can excel as individuals, and become contributing members of society.
Guiding Principles We believe… • • • • • • • • • •
Our primary focus is K-12 education. We are a community of life-long learners People are our most important resource. All learners can achieve personal excellence and become contributing members of society. In open honest dialogue within the community. Better decisions are made, when all people are involved. In the value of public education. Ethical behavior, respect for others, and understanding diversity in people is essential to a successful society. In a safe, orderly, and supportive environment. In teaching the way individuals learn.
27
• Growth in learning is dependent on assessment and evaluation. Exit Outcomes We are accomplishing our mission when all our students become: • Effective problem solvers who make appropriate decisions, who are creative and critical thinkers, who adapt and contribute in a global society; • Skillful communicators who effectively express themselves in oral and written forms and who work cooperatively with others; • Knowledgeable people who are literate in the sciences and humanities; • Contributing members of society who are self-motivated, accept responsibility for their actions, participating in their community, possess life management skills, value their environment, choose healthy life styles, and are lifelong learners; • Community members who respect themselves and others and appreciate our democracy.
DISTRICT GOALS In July of 2009, four goals were presented to the Board of Education to meet the challenges and opportunities facing the school system over the next five years. I.
Curriculum Continue to support the Michigan Curriculum Frameworks in order to maintain high academic standards. Cost Impact: The Five-Year CITA Plan is forecasted to cost $2,210,912, which is included in the budget forecast. The plan encompasses this goal. Update: The CITA Plan continues to incorporate the Michigan Curriculum Framework. Performance Measures/Staffing: District Building grades, MEAP and High School Merit Exam scores are examples of performance measures of meeting this goal. In terms of staffing, the total teaching staff remains close to the 2009-10 level and CITA continues to have dedicated staff and Subject Area Committees to integrate the Framework.
II.
Finance By 2014-15, the District will no longer use its fund equity to balance the annual budget and will assess how to cover the reduction of special education P.A. 18 dollars. Cost Impact: It is difficult to calculate the cost impact of this goal, since the goal itself will be met by reducing, not adding to, costs. However, it is possible that associated staffing reductions, union concessions, project deference or elimination, and other operational changes could result in cost increases down the road.
28
Performance Measures/Staffing: The District financial forecast and annual budget document will be used to track the progress of this goal. The current model, based on certain assumptions, meets this goal.
III.
Staff Development Continue to develop potential administrators within current staff. Cost Impact: There is no material cost impact for this goal, except for a $1,000 or so for time and materials, since this is an internal program using existing staff members for mentoring and training. However, developing staff from within for promotion will reduce the nominal cost for recruitment. Update: The aspiring administrator group was developed in the 2009-10 school year in support of this goal. Performance Measures/Staffing: The Administrative Services Department staff continues to support this goal. The amount of interest in this program has been high with over 25 participants in the group.
IV.
Operations Within two years, develop a District wide energy plan to increase energy efficiency, increase energy awareness, and reduce costs. Cost Impact: Depending on the final strategies for this goal, there may be some up-front costs to the District for costs such as consulting, training, equipment and supplies. However, the intent is that on a long term basis, any and all costs would be recouped by reduced energy consumption. Due to behavioral changes, lower energy commodity costs, and retrofitting of lighting and other energy efficiency projects, savings have exceeded $500,000 since July of 2009. Update: A presentation was made to the Board of Education last summer which included potential cost savings measures, development of aboard policy and energy management plan, and the recommendation of an energy management committee. Performance Measures/Staffing: Utility savings and the assessment of behavioral changes will determine the success of this goal. Job duties have been assigned to current staff members to support this goal.
In addition to Board Goals, each school building has prepared a School Improvement Plan. These plans are too detailed to summarize, although the process each building uses is similar. This process includes
29
developing Academic Outcome Goals, Major Long-Term Goals, Assessment Strategies, Budgetary Considerations and Staff Development Plans.
SCHOOL IMPROVEMENT PLANS In 1990, The State of Michigan Legislature passed Public Act 25. This act addressed a number of issues, one being school improvement. The act requires that each school building in a district submit an annual School Improvement Plan. This plan must identify goals, procedures, assessment, cost, resources required, and staff development. The 2012-2013 School Improvement Plan documents were made available on May 22, 2012 Beginning in 1996, the Shared Involvement Process incorporated the School Improvement Practices of the North Central Association of Colleges and Schools (NCA). All current schools are NCA accredited. Buildings differ in their places in the five year cycle due to changes in NCA and the opening of new buildings. All South Lyon schools will pursue the highest level of NCA accreditation which is called Transitions Accreditation.
SIGNIFICANT BUDGET LAWS AND REGULATIONS Audit An annual audit performed in compliance with Generally Accepted Accounting Principles (GAAP) by a certified public accountant and appointed by the Board, is required by year end. All funds are required to be audited. Single audit requirements for federal programs must be met. State compliance audits are also performed on federal program operations.
Budget The State of Michigan requires all school districts to comply with Public Act 43 of 1963, Budget Hearings of Local Governments and Public Act 2 of 1968, Uniform Budgeting and Accounting Act. These acts require all school districts to prepare budgets for their funds, which account for the day-to-day operations of the District. The budgets are prepared in accordance with generally accepted accounting principles and a specific uniform chart of accounts established by the State. Budgets must be approved no later than June 30 for the fiscal year beginning July 1, and ending June 30 the subsequent year. Prior to adoption, the Board must conduct a public hearing and make the budget available for review as well as provide notice of the hearing in a newspaper of general circulation at least six days prior to the hearing.
Investments The District is authorized by Michigan Public Act 132 of 1986 to invest surplus monies in U.S. Bonds and notes, certain commercial paper, U.S. government repurchase agreements, bankers’ acceptances and mutual funds, and investment pools that are composed of authorized investment vehicles. The District manages cash flow constantly in order to assure that surplus funds are invested to maximize the earnings on investments that supplement the revenues of its funds. At its annual organizational meeting, the Board designates the depositories in which District funds may be deposited.
Tax Levy In addition, the law also requires the District to determine the amount of money to be raised by taxation to defray the expenditures and meet the liabilities of the District. The District levies 18.0000 mills on non-
30
homesteads, an additional 6.000 mills of the non-homestead millage rate on commercial personal property and 10.85 mills for debt on all properties. All of these millages are levied in July.
Reporting Entity The South Lyon Community School District is governed by an elected seven member Board. This Board is a separate legal entity under P.A. 451 of 1976-Revised School Code and fiscally independent from other surrounding municipalities. It is the responsibility of the Board to set policy and appoint a Superintendent to ensure policy implementation. Act 451 of 1976 established the Michigan School Code along with applicable laws of the State of Michigan and set forth the parameters within which the Board may operate.
BUDGET DEVELOPMENT AND ADMINISTRATION POLICIES The purpose of this policy is to promote administrative leadership, define budgetary responsibility, provide for the most effective use of public funds, and to promote public accountability for the expenditure of these funds. It is understood that the Board holds the overall responsibility for the establishment and oversight of the budget and its implementation. However, to assist it in the discharge of it legal responsibilities, the Board assigns a specific budgetary responsibility to the administration of the District. The Board adopts the following for the control and implementation of its annual budget. Operating Budget Policies A.
The District will cover current expenditures with current revenues. The District will avoid using one-time revenues to pay for on-going expenditures.
B.
The budget will provide for K-12 instruction programs, administration, support services, adequate maintenance of land, building and equipment, and for orderly replacement of equipment.
C.
The following programs are expected to be self-funding: Community Education Kids Club, Tuition Preschool, Center for Active Adults, Food Service, and Athletic fund budget.
D.
The District will develop and administer a long-range budget for the general fund for a minimum of five (5) years, and update it annually.
Capital Improvement Budget Policies A.
The District will develop, administer, and update annually a three-year plan for site capital improvements and a five-year plan for building capital improvements.
B.
The District will develop, administer, and update annually a ten-year plan for bus replacements and additions.
C.
The District will develop, administer, and update annually a three-year plan for technology replacements and additions.
31
D.
The District will coordinate development of the capital improvement budget with development of the operating budget. Future operating costs associated with new capital improvement will be projected and included in operating budgets.
E.
The District will maintain all assets at a level adequate to protect the District’s capital investments and to minimize future maintenance and replacement costs.
F.
The District will maintain a fixed asset inventory system
Debt Service Policies A.
Debt shall not be used for current operational expenses.
B.
When the District finances capital outlay by issuing bonds, it will pay back the bonds within a period not to exceed the expected useful life of the asset acquired.
C.
Interest earned on revenue obtained from the issuance of debt obligations shall be credited to the Fund responsible for repayment of the debt.
D.
The District will meet all debt service obligations when due.
Fund Balance Policies A.
In order to maintain and protect the long term financial stability of the District, the total unreserved fund balance of the General Fund will be maintained at a level of not less than 5% of total General Fund expenditures. Also, all special revenue funds should have a total fund balance of no less than 5%.
B.
For each budget cycle, the Preliminary and Recommended General Fund Budgets shall have a revenue over expenditure figure of no less than 0.5% of revenues.
C.
In addition to the Undesignated Fund Balance, the District will maintain a Fund Balance Reserve (or Designated Fund Balance) to earmark funds for specific capital outlay or significant future liabilities.
D.
The District will maintain a fund balance in each of its debt funds in accordance with State and Federal regulations, targeting a range of 5% - 8% of expenditures.
Budgetary Control A.
The Superintendent or his/her designee will provide for an accurate accounting of all funds of the District. The Superintendent or his/her designee will gather all possible revenues due the District. The Superintendent or his/her designee will ensure that all expenditures are made in accordance with the budget and within all requirements set by federal law, state law, and Board policy.
B.
The budget of the District is developed on an appropriation unit basis. Each appropriation unit (i.e. cost center) is assigned to an appropriate district employee. These individuals are responsible to ensure that their budget levels are not exceeded. This person may be a District administrator, department supervisor, or building principal.
32
C.
It is recognized that the amount originally adopted for a particular expenditure can be affected by a subsequent increase in cost, change in priorities, or the occurrence of an unanticipated event, and may therefore require additional refining. However, any line item budget changes must be developed, reviewed and approved using the same process as the original budget (i.e. Shared Involvement Process, department committee).
D.
Any line item changes that do not increase or decrease the total dollars for a particular appropriation unit can be made throughout the year. Each transfer must be made using a Budget Transfer Request from and submitted to the Assistant Superintendent for Finance for approval. These changes will be reflected in the subsequent Monthly Financial Report submitted to the Board.
E.
Any line item changes that would either increase or decrease the total dollars for a particular appropriation unit can only be made through a formal budget amendment approved by the Board.
F.
To ensure that dollars are spent efficiently, dollars remaining from budgets that are developed based on a lump-sum allocation will be carried over to the subsequent fiscal year. These dollars will be reserved in the District’s fund balance and earmarked. After submitting an annual plan, these funds will be released to each appropriation unit after the next budget amendment or remain designated in the fund balance.
Budget Amendment Policies A.
Each year, an annual budget is formulated which represents the District’s plan for expending funds during the upcoming fiscal period. When the budget is adopted, it is at that point in time the district’s best estimate as to the most efficient allocation of financial resources.
B.
As conditions warrant, the District shall amend the annual budget. Every attempt will be made to amend the budget as soon as significant changes occur and can be measured. The Board shall be provided a summary of the budget amendment impact as well as detailed line item changes.
Budget Development Process A.
The Board will adopt and follow a specific budget development procedure that includes a timeline for activities and actions and a definition of responsibilities for the same. The budget preparation process for the upcoming fiscal year begins in October each year and continues through the adoption of the budget in late June and publication of the final document in late August. The Finance Committee meets to review progress on budget development at various stages throughout this process.
B.
A preliminary financial forecast is prepared in November. In addition to including all known financial information to date, this forecast will include the impact of new and/or modified programs, including Board goals and/or initiatives.
C.
In January, budget packets are sent out to all applicable personnel. The budget packets include financial information for the current as well as previous fiscal year. All individual budgets will be reviewed on a zero budgeting basis. For school buildings, a per pupil allocation is prepared. For other areas, budget targets are developed.
33
D.
For building allocations, the budgets must be reviewed and approved through the Shared Involvement Process or building team. For other budgets, it is encouraged that each appropriation unit supervisor includes other employees in the budget development process.
E.
By early May a preliminary budget is presented to the Board. This document will include all known changes in revenues subsequent to the forecast as well as incorporate all proposed expenditures. This document will include a minimum of three years of financial data.
F.
The individual budgets will be reviewed on a zero budgeting basis. That is, all expenditures must be justified.
G.
In late May or early June a recommended budget is presented to the Board, incorporating the Finance Committee recommendations. At the same meeting, a public hearing will be held on the recommended budget. Public notice will be given indicating the date and time of the public hearing. The recommended budget is made available to the public or other interest parties prior to the public hearing.
H.
Adoption of the budget must be made prior to July 1st. The budget adoption is scheduled during the month of June. At the budget adoption meeting in June, the board will approve and adopt a line item budget that represents the projected revenues and intended expenditures for the district during the annual budget year.
I.
The formal budget document is completed in the month of August.
Budget Communication A.
At a minimum, a copy of the formal comprehensive budget document will be provided to each Board member, each appropriation unit supervisor, each bargaining unit president, and the media. The budget will be posted on the website and copies will be available to the general public and District employees only upon request.
B.
The budget and amendments approved by this Board will be made available to the public in the form and at the places required by law. A simplified form of the budget may also be prepared annually and may be sent to appropriate parties and distributed to each person attending the annual budget hearing.
C.
Budget reports will be made available to the general public on request.
PURCHASING POLICY Board of Education Philosophy The purchasing, receiving, storing and distribution of necessary supplies, equipment and services for the South Lyon Community Schools represent a significant expenditure in the District’s budget. It is essential, therefore, that all items must be procured efficiently and economically. In order that this may be possible, the following will be the Board’s general policy on purchasing:
34
1. A function of the Business Office is to serve the educational program and its supportive units and operations by assisting in the acquisition of the necessary supplies, equipment and services. 2. The Board declares its intention to purchase competitively without prejudice and to seek maximum educational value for every dollar expended. Therefore, the following shall be considered in awarding purchases or contracts for services: a. b. c. d. e. f. g.
Price Quality of product Service, delivery and maintenance of product Suitability of product Conformance to specifications Past performance to the District Vendor reliability.
3. The acquisition of services, equipment and supplies is centralized in the Business Office that functions under the direct supervision of the Superintendent, or his/her designee, and through whose office all purchasing transactions are conducted. Superintendent of Schools
The Superintendent, or his/her designee, will administer the Policies of the Board as they pertain to purchasing. In addition, he/she will: 1. Require that efficient business practices govern the procurement and storage, issuance and delivery of all materials, supplies, services and equipment required in the operation of the school system. 2. Determine that established Board policies are put into effect. Assistant Superintendent of Business and Finance The Assistant Superintendent of Business and will develop and administer the purchasing program of the District. Purchasing Guidelines A. General Provisions 1. All purchasing activities shall be conducted within the laws of the State of Michigan. 2. It is understood that all purchases are approved within the limits of current budgetary appropriations as adopted by the Board. 3. All insurance policies and similar type services or purchases will be approved annually by administration and bid competitively when appropriate. 4. The Superintendent, or his/her designee, is authorized to issue purchase orders without prior approval of the Board where competitive bidding procedures are not required by law or Board policy and when budget appropriations are adequate to cover such obligations.
35
5. The following purchases and services are not subject to the bidding procedure: a) used vehicles, b) professional services, c) previously approved curriculum materials. B. Quotations 1. Purchase orders between $3,000 and $8,000 must have a minimum of three (3) quotes attached to the purchase order. 2. Purchases under $3,000 may be purchased on administrative discretion. To the extent practical and feasible, quotes should be sought from multiple vendors. C. Bids 1. Purchase orders which exceed $8,000 but total less than the yearly indexed minimum of Act 451 as amended (see administrative guidelines for current year figures) shall request a minimum of three invitational written bids. These purchases will be opened, read and awarded by the Superintendent or his/her designee. The Board will be informed monthly of all purchases made under this provision. 2. Purchases totaling over the indexed minimum of Act 451 as amended (see administrative guidelines for current year figures) shall require competitive bids. These bids will be opened publicly and read by the Superintendent or his/her designee at a time and place specified. The Board reserves the right to reject any or all bids and to accept that bid which appears to be in the best interest of the District. The Board reserves the right to waive any informality in, or reject any or all bids or any parts of any bid. Any bid may be withdrawn prior to the scheduled time for opening of bids. Any bid received after the time and date specified will not be opened or considered. The contract will be awarded at a regular or special meeting of the Board. D. New School Construction or Renovations (see Board Policy 6321) 1. Competitive bids for construction, additions or renovations over the indexed minimum of State statute (see administrative guidelines for current year figures) shall be opened and examined at a public bid meeting. The Board reserves the right to award a contract to other than the lowest bidder where there is a determination by the Board that it is in the school District's best interest. For new school construction or renovations see Board Policy 6321. Any bid received after the time and date specified will not be opened or considered. The contract will be awarded at a regular or special meeting of the Board. E. Emergency Conditions In emergency situations the Superintendent, or his/her designee, shall be authorized to make purchases outside of these requirements. All such deviations of policy shall be reported to the Board at the next regular or special meeting. F. Cooperative Purchasing The Board recognizes the advantages of centralized purchasing in that volume buying tends to maximize value for each dollar spent. The Board, therefore, encourages the administration to seek advantages in savings that may accrue to this district through joint agreements for the purchase of
36
supplies, equipment or services with the governing body or bodies of other governmental units. The Board authorizes the Superintendent, or his/her designee, to negotiate such joint purchase agreements for services, supplies and equipment which may be determined to be required from time to time by the Board and which the Board may otherwise lawfully purchase for itself, with governmental contracting units as may be appropriate in accordance with state law, the policies of this Board and the dictates of sound purchasing procedures. Third party competitive bidding on behalf of the District shall constitute a competitive bid for purposes of Section 1274 of the School Code of 1976, as amended. Board approval is required and limited to the approval of entry of the District into a cooperative purchase agreement. G. Local Purchasing The Board recognizes its position as a major purchaser in this community, and while it is the intention of the Board to purchase materials and supplies of quality at the lowest possible cost through widespread competition, if other considerations are equal, the Board prefers to purchase within the District from established local merchants. H. Petty Cash Petty cash funds may be established for each school building or budget area. Such funds will be used for the payment of properly itemized bills in nominal amounts. Allowances, responsibility, security and accounting of petty cash funds will be the responsibility of the building administrator or budget area supervisor. Approved: LEGAL REFERENCE: MCL 380.1267, 380.1274 et seq.
37
2012-2013 BUDGET DEVELOPMENT CALENDAR November 19, 2011
Update financial forecasts for budgeted income and expenditures, based actual student enrollment and state aid.
December 22, 2011
Requests sent to local municipalities for summer tax collection agreements (by January 1).
January 30, 2012
Budget development schedule and directions sent to all Principals and Directors, including per pupil allocations and budget targets. Enrollment estimates are made.
February-March 2012
Budget requests developed by each department or building. For school buildings the Shared Involvement Process is mandatory. 5-year Capital Improvement Plan schedule changes are also requested.
March 27, 2012
Budget requests due.
March 29, 2012
Finance Committee meeting on Preliminary Budget
April 16, 2012
Preliminary budget presented to Board of Education
May 7, 2012
Finance Committee meeting on Recommended Budget
May 10-14, 2012
Recommended budget compiled and printed
May 21, 2012
Recommended 2012-2013 Budget presented at Public Hearing. Recommended 2012-2013 millage rates also presented.
June 18, 2012
Board approves 2012-2013 millage rates. Board of Education adopts 2012-2013 Budget.
38
F I N A N C I A L S E C T I O N
BUDGETS – EXPLANATION OF FORMAT All of the summary budgets that follow indicate revenues by source (local, state, federal, other) and expenditures by object (salaries, benefits, supplies, etc.) and function (instruction, support). However, the line item budgets that follow are presented on an appropriation unit basis. Each appropriation unit is assigned to a supervisor or principal of the district. The appropriation unit is similar to a cost center in that funds are allocated to each appropriation unit. By Board policy, each supervisor or principal has the ability to transfer funds to different line items within each appropriation unit (i.e. set of accounts), as long as the total dollars do not change. Since the district operates using this system, preparing a line item budget presented by object or function code would serve no purpose to the district. However, the reader can verify the accuracy of totals by comparing the appropriation unit totals by fund with the summary totals.
Summary All Funds Page 40
Summary General Fund
Summary Special Revenue Funds
Page 41
Summary Debt Funds Page 117
Page 123 124
Page 110 Detailed Budgets by Function Page 55
Line Item Budget Page 79
Summary Capital Proj. Funds
Community Education Summary Page 111
Summary Food Svc Page 114
Line Item Budget Page 112
Line Item Budget Page 115
39
Line Item Budget Page 118
Line Item Budget Page 124
SOUTH LYON COMMUNITY SCHOOLS 2012-2013 Recommended Budget All Fund Summary Revenues By Source and Expenditures By Object Special Revenue Funds
General Fund Revenues: Local Sources State Sources Federal Sources Other Proceeds from long term debt Transfers from other funds
$
Total Revenues Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Debt Service Capital Outlay Other expenditures Transfer to other funds Total Expenditures
9,160,788 44,461,366 2,270,357 1,707,918 155,000
$
$57,755,429
$
30,246,724 18,199,613 4,701,404 4,365,933 214,585 783,614 $58,511,873
1,928,466 70,000 675,000 20,038
$
$2,693,504
$
1,002,228 578,239 137,792 775,457 26,000 29,804 173,391 $2,722,911
Capital Projects Funds
Debt Funds 18,352,830 $ (0) $18,352,830
$
18,661,008 $18,661,008
500,000
Totals $
$500,000
$
153,498 1,635,500 20,000 -
29,442,084 44,531,366 2,945,357 1,707,918 675,038 $79,301,763
$
31,248,952 18,777,852 4,839,196 5,141,390 18,840,506 1,879,889 803,614 173,391
$1,808,998
$81,704,790
Excess of revenues and other sources (uses) over expenditures:
($756,444)
($29,407)
($308,178)
($1,308,998)
($2,403,027)
Fund Balance July 1
6,819,157
923,224
1,148,645
2,050,500
10,941,526
$6,062,713
$893,817
$840,467
$741,502
$8,538,499
Fund Balance - June 30
40
SOUTH LYON COMMUNITY SCHOOLS General Fund 2008-09 Through 2012-13 Revenues By Source and Expenditures By Object
2008-09 Actual Revenues: Property taxes Other local revenue State of Michigan Federal Sources Interdistrict Sources Transfers from other funds Total Revenues Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Debt Service Capital Outlay Other expenditures Transfers to other funds
9,506,745 711,673 41,346,285 4,611,626 2,291,201 44,441
$
$
58,511,971
$ 57,934,154
$ 59,401,850
$
31,694,316 15,674,061 4,493,665 4,813,773
$ 32,998,999 15,381,566 4,511,975 4,077,418
358,828 749,200 845,000 58,628,843
$
Excess of revenues and other sources (uses) over expend:
$
Fund Balance July 1
3.2% -4.7% 1.8% -23.2% -12.0% 0.0%
$ 57,701,797
$ 57,755,429
0.1%
$ 30,121,316 15,525,825 4,702,228 3,941,126
$ 30,265,055 17,531,367 4,883,229 4,441,349
$ 30,246,724 18,199,613 4,701,404 4,365,933
-0.1% 3.8% -3.7% -1.7%
190,780 764,843 675,000
293,993 589,725 1,500,000
211,688 772,990 650,000
214,585 783,614 -
1.4% 1.4% -100.0%
$ 58,600,581
$ 56,674,213
$ 58,755,678
$ 58,511,873
-0.4%
(116,872) $
5,811,828
9,877,009 474,086 40,450,071 4,507,868 2,511,962 113,158
$
(666,427) $ 5,811,828
$
5,145,401
41
8,314,715 576,983 42,609,866 5,218,945 2,386,202 295,139
2,727,637
$
$
5,145,401 $
7,873,038
7,871,650 1,089,888 43,687,477 2,957,657 1,940,125 155,000
2012-13 12-13 Recommended % Budget Change
8,121,650 1,039,138 44,461,366 2,270,357 1,707,918 155,000
5,928,700 $
2011-12 Amended Budget
2010-11 Actual
$
Total Expenditures
Fund Balance - June 30
2009-10 Actual
$
(1,053,881) $ 7,873,038
$
6,819,157
(756,444) 6,819,157
$
6,062,712
General Fund 2012-2013 Revenues by Source
Transfers from other funds
Interdistrict Sources
Federal Sources
State of Michigan
Other local revenue
Property taxes
Millions
$0
$5
$10
$15
$20
$25
$30
$35
$40
$45
General Fund 2012-2013 Expenditures by Object
Transfers to other funds
Other expenditures
Capital Outlay
Supplies, materials, other
Purchased services
Employee benefits
Salaries
$0
$5
$10
$15
Millions
42
$20
$25
$30
$35
SOUTH LYON COMMUNITY SCHOOLS General Fund 2008-09 Through 2012-13 Expenditures By Function 2008-09 Actual Instruction Elementary Middle School High School Preschool Grants Other Basic Program Special Education Compensatory Education Other Added Needs Total Instruction
$
Supporting Services Guidance Services Pupil Services Improvement of Instruction Library Services Supervision of Instr. Staff General Administration School Administration Business Services Operation and Maintenance Pupil Transportation Services School Services Technology Services Athletic Compensation Total Supporting Services
2012-13 Recommended Budget
% Change
-0.8% 1.7% 0.8% 1.5% -4.3% -1.8% 0.0% -11.6% -0.2%
$
12,287,326 6,820,236 7,929,237 101,704 374,497 4,458,193 472,201 368,754 $ 32,812,148
$
12,364,512 6,855,428 7,924,316 105,110 440,125 4,398,098 409,377 310,083 $ 32,807,049
$ 13,121,711 7,230,086 8,267,733 155,720 649,350 4,920,329 416,878 354,017 $ 35,115,824
$ 13,017,355 7,352,726 8,334,940 158,124 621,193 4,830,734 416,789 312,889 $ 35,044,750
$
$
$
$
$
$
$
2011-12 Amended Budget
2010-11 Actual
12,322,607 6,513,298 7,892,559 128,070 389,360 4,266,970 377,586 410,286 $ 32,300,736
$
Community Services Other Expenditures Operating Transfers Total Expenditures
2009-10 Actual
985,780 1,787,022 366,320 906,676 1,067,524 989,228 4,048,320 983,210 8,280,439 3,011,047 438,887 934,468 945,910 24,744,831
$
192,650 111,353 1,279,273 58,628,843
$
$
829,864 1,842,145 445,053 823,167 1,016,497 944,946 3,802,036 929,859 7,214,627 2,796,241 635,487 873,391 995,306 23,148,619
$
191,643 1,518,549 929,621 58,600,580
43
$
$
791,696 2,026,688 500,490 534,704 1,021,388 926,793 3,796,015 648,371 6,663,754 2,534,753 554,084 816,330 926,202 21,741,268 107,020 122,672 1,896,204 56,674,213
$
827,274 2,136,757 484,014 521,900 1,035,793 946,542 3,770,976 678,101 6,535,499 2,675,259 534,359 820,531 1,393,897 $ 22,360,902
818,611 2,167,614 495,655 528,564 1,122,999 986,470 3,773,769 688,577 6,583,528 2,911,989 558,798 847,551 1,367,612 $ 22,851,737
$
$
102,256 58,000 1,118,696 58,755,678
$
-1.0% 1.4% 2.4% 1.3% 8.4% 4.2% 0.1% 1.5% 0.7% 8.8% 4.6% 3.3% -1.9% 2.2%
102,114 56,000 457,272
-0.1% -3.4% -59.1%
58,511,873
-0.4%
THE GENERAL FUND BACKGROUND The General Fund accounts for all the major activity of day to day district operations. It also contains the majority of the financial transactions, and is the fund that is generally referred to when speaking of the district budget. HEALTH The key to the long term health of the General Fund is to ensure that solid forecasting occurs on a continuous basis, including the impact of expenditure decisions. On the revenue side, tracking of State policy changes and State funding is essential. Good forecasting has resulted in financial surpluses from the 1993 FY to the 2008 FY, even though the State of Michigan has essentially been in a recession since 2002. These surpluses were essential, since the District knew that dollars would need to be available for the inevitable economic downturn. Therefore, the deficits for FY 2009 and FY 2010 were essentially planned. In FY 2011, a large surplus resulted, primarily due to budget reductions that occurred in anticipation of a cut in State Aid that did not occur. However, with the cut that has occurred in FY 2012, those budget reductions that were made in FY 2011 helped offset some of the anticipated deficit, although a deficit of about $1,053,000 is still expected for FY 2012. For the 2012-13 fiscal year, a deficit of $756,000 in budgeted. For the future, it is expected that the deficits will continue for FY 2014, with a small surplus for FY 2015. On the revenue side, the District has added new facilities and upgraded older facilities, and takes great pride in a safe and healthy environment for all our staff and students. In addition, test scores continue to be above state averages, and in most cases above county averages. The results of these factors are that we have a stable student enrollment, while many districts in the area are seeing declining enrollments. On the expenditures side, over 79% of expenditures are in some way tied to State Aid or other cost containment measures. This protection allows the district to better absorb reductions in State Aid as well as retirement and medical cost increases. Additionally, budget reductions have been included in the budget to better position the District to ensure financial stability. FUND BALANCE CHANGES The fund balance of the General Fund has increased steadily since the 1993 FY, with the 2008 FY resulting in the 15th straight year of an operating surplus. After two years of deficits, a surplus resulted in FY 2011. The District anticipates deficits for the next three years, due to the weak state and national economies. It is the intent of the District to not drop below an overall fund balance of 3.5%, since that would likely be the point at which the District would need to borrow funds to cover financial obligations. FINANCIAL IMPACT OF DISTRICT GOALS AND OBJECTIVES The budget and corresponding forecast incorporate the costs of district goals and objectives. It is expected that there will be a modest savings based on the energy plan goal. The costs associated with the Michigan Curriculum Framework are contained in the CITA operations budget, which is $558,641 for
44
2012-13. The goal related to eliminating the annual deficits by 2014-15 may result in additional budget reductions for the next few years based on the anticipated lack of revenue increases. ACCRUED LIABILITIES Retiree health care costs can be a significant liability for public and private institutions. As is the case with all public schools in Michigan, SLCS participates in the Michigan Public School Employee Retirement System (MPSERS). This is a defined benefit system that is funded by employee and employer contributions. The employer portion of these costs has increased considerably in the past five years, and will likely continue to increase unless there are some changes in the system. There is no liability for this cost that is carried in a local school district; however, SLCS continues to incorporate these costs in our long term forecast. As an offset, the district does have contractual cost containment on the employer contribution rate. There is an accrued liability for future severance payouts for employees, assuming they meet the contractual conditions to receive payment upon separation of service. This cost is maintained as a fund balance reserve on the financial statements. This cost was $1,870,125 as of June 30, 2011.
SIGNIFICANT REVENUE SOURCES, UNDERLYING ASSUMPTIONS, AND TRENDS State of Michigan Foundation Grant: Description: Beginning with the 1994-95 fiscal year, school districts in the State of Michigan began operating under a new financing system with the passage of Proposal A. This finance system calls for all school districts to receive their funding on a per pupil basis through a State formula. This foundation grant is meant to be a gross revenue amount, in that districts are paid the difference of what property taxes are levied locally versus the Foundation Grant. For 2012-2013, The Foundation Grant for South Lyon Community Schools is budgeted at $6,900, which while the same as 2011-12, it still represents a decrease of $470 per student from 2010-11. The State Foundation Grant represents over 90% of all General Fund Revenues. The second component of the Foundation Grant is student enrollment. As a money saver for the State of Michigan, the payment of the Foundation Grant is paid based on 10% of the prior year (February) count and 90% of the current year (September) count. . An issue with the formula is that local operating property taxes that are levied are deducted instead of taxes that are actually collected. The effect of this is districts that experience tax delinquencies and/or Headlee rollbacks, never actually receive the total foundation amount per pupil. K-12 Program 2011-12 Per Pupil Foundation Grant 2012-13 Estimated Increase 2012-13 Per Pupil Foundation Grant February 2012 Audited Count September 2012 Est. Student Count Weighted Average (10%/90%)
$6,900 0 $6,900 7,094 7,100 7,100
Total Foundation Revenues Less: 100% Authorized Operating Tax Rate Net State Portion
45
$48,985,860 8,500,000 $40,485,860
The Governor has also included “Best Practice” and “Performance” dollars in his budget recommendation. The budget assumes the District will meet these requirements and receive the full $175 per student. This would equate to $1,242,395 in additional funding. For the Best Practices, a district must meet five of the following six criteria: 1) A district publishes a citizen’s dashboard; 2) A district serves as the policy holder for health care benefits; 3) a district participates in schools of choice; 4) a district monitors student growth in each subject area at least twice a year; 5) A district offers dual enrollment, Advanced Placement courses, participates in a middle college, or offers other post-secondary learning opportunities; 6) a district offers online or blended learning. The performance funding focused on student academic growth. Performance funding is allocated based on student growth in mathematics for grades 3-8, student growth in reading for grades 3-8, and growth over a four year period in all tested subject areas for high school students. Underlying Assumption: The 2012-13 School Aid Bill has not been approved to date. Therefore, the budget includes the Governor’s budget proposal. It is likely the final budget will incorporate changes that have been requested by the legislature. It is assumed that the State economy will continue to improve, albeit slowly, over the next few years. Therefore, nominal increases in State funding have been included in the future financial forecast. The other major assumption is the 4th Wednesday count. Enrollment growth in recent years has been fairly unpredictable ranging from -.3% to 2.8%. This Budget assumes a0.3% increase in enrollment. For reference, for each 10 student above or below the estimate, the impact on the budget is about $62,000. If the actual increase is lower, then additional budget reductions may be necessary. If higher, more hiring may need to occur as well as increases in operating costs. Significant Revenue Trends: Since 1996, the State increase in the annual Foundation Grant for S.L.C.S. has fell below the inflation rate six out of the twelve years. These trends are depicted in the chart below. Also, student enrollment growth has followed a downward trend, which is consistent with the economic conditions in the State of Michigan. State Foundation Increase versus Inflation
Net Foundation % Increase vs. CPI
2012-13*
4.00%
2011-12 2010-11
2.00%
2009-10 2008-09
0.00%
2007-08 -2.00%
2006-07 2005-06
-4.00%
2004-05 2003-04
-6.00%
2002-03 2001-02 -6.00%
*est
-8.00%
-4.00%
-2.00%
0.00%
2.00%
4.00%
6.00%
01- 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 1202 03 04 05 06 07 08 09 10 11 12 13
Foundation
46
Student Enrollment Increase
Fall 4th Wednesday Student Count
4.00%
7,000
3.50% 3.00%
6,500
2.50%
6,000
2.00%
5,500
1.50%
5,000
1.00% 0.50%
4,500
0.00%
4,000
-0.50%
3,500
-1.00%
0102
0203
0304
0405
05- 06-0 07-0 0806 7 8 09
0910
1011
1112
01- 02- 03- 04- 05- 06- 07- 08- 09- 10- 11- 1202 03 04 05 06 07 08 09 10 11 12 13*
1213
In terms of the future, the school funding scenario continues to be unpredictable. If the State sees moderate revenue growth for sales and/or income tax, schools should again see reasonable increases in funding. If the economic slowdown continues, the potential for further funding freezes or decreases would be a distinct possibility. The following chart shows the total increase in the State Foundation Grant, as well as the makeup of that increase, i.e., increase in student population and increase in per pupil amount. Total Foundation Revenue Increase 2012-13* 2011-12 2010-11 2009-10 2008-09 2007-08 2006-07 2005-06 2004-05 2003-04 2002-03 2001-02 -6.00%
-4.00%
-2.00%
0.00%
2.00%
Students
4.00%
6.00%
8.00%
10.00%
Foundation
Property Taxes: Description: Proposal A allows South Lyon Community Schools to collect 18 operational mills on NonHomestead properties. The total current taxable value of all Non-Homestead properties is estimated to be $472,000,000. Since one mill is equal to $472,000, the total estimated property tax levy is $8,500,000. However, due to expected delinquencies of 1.51%, this number has been reduced by $128,000, translating into an estimated tax collection of $8,372,000. Underlying Assumptions: The $128,000 delinquency is the only estimated item that would impact the bottom line. If the Non-Homestead Taxable Values go down, there will be a corresponding increase in
47
State Aid to equate to the total per pupil foundation amount. The delinquency amount is difficult to determine, although it may likely increase due to the economic conditions. Significant Revenue Trends: Since the State of Michigan makes up the difference between the 18 mill levy and the Foundation Grant, any trend in taxable value has little impact. The only real budget impact is with debt levies. With debt levies, all taxable values, both Homestead and Non-Homestead, impact the debt levy. PA18 Funding through the Oakland Intermediate School District: Description: Dollars are distributed for Special Education from the Oakland ISD based on a formula. The new formula is meant to assure program and service options and access for all students with disabilities. Elements of the formula include total student population, total Special Education students, LRE (Least Restrictive Environment) options, and total special education expenditures This revenue is sent to the district in a net payment, after all tuition costs have been deducted for costs associated with district special education students who are serviced by another district. This gross distribution prior to tuition costs is budgeted at $1,707,918 for 2012-13. Underlying Assumptions: This amount is based on the ISD projections based on information on taxable value forecasts from Oakland County and the formula components. Significant Revenue Trends: PA18 dollars experienced healthy growth since the county special education millage was approved in 2001 due to taxable value growth in Oakland County. However, the trend has leveled off in 2009, and has declined significantly due to losses in taxable value for the county. For 201112 through at least 2013-14, there will likely be reductions in these revenues. Federal Grants: Description: There are a number of Federal Grants that the District normally receives, the two largest being the Flowthrough Grant and Title I Grant. The amounts expected to be received in 2012-13 for these grants are $1,505,171 and $419,328 respectively. Underlying Assumptions: These budgets are based on initial estimates from State and County officials. Significant Revenue Trends: The Flowthrough and Title I Grant dollars have been basically stable over the past few years. With the political climate in Washington, it is possible these funds may decline in the future. State Categorical Aid: Description: With the passage of Proposal A and the accompanying legislation, most categorical aid was eliminated and folded into the Foundation Grant. However, some still exist, and the legislature continues review programs each year. The major programs that the District receives categorical aid for are Special Education, and At Risk. The budgeted revenues are as follows: Special Education $770,000, and $710,680 for At Risk. Underlying Assumptions: The Special Education amount is based on a regulated formula and is not subject to cuts. The At Risk amount is based on State appropriations, which is budgeted the same as in 2011-12. Significant Revenue Trends: The At Risk revenues have remained fairly stable over the past few years, with some increases and decreases. This trend is expected to continue for the foreseeable future. Special
48
Education dollars are likely to rise given the legal amount of actual costs that must be covered by the State of Michigan. SIGNIFICANT EXPENDITURE CATEGORIES, UNDERLYING ASSUMPTIONS, AND TRENDS Employee Wages: Description: The Teamsters (Custodial, Transportation, and Food Service) contract expires on June 30, 2014. The MESPA (Clerical) contract expires June 30, 2015. The SLEA (Teachers) contract expires August 30, 2012. The SLAA (Administrators) contract expires June 30, 2013. Teamsters: Wage scales increase or decrease by 62.5% of the change in the State Per Pupil Foundation Allowance. For 2012-13 this results in no wage change. SLEA: Due to the contract expiration, and no new contract at this time, no wage or step increases are included in the budget. SLAA/Non-Union: Wage scales for steps 1-9 are raised by 62.5% of the increase in the State Per Pupil Foundation Allowance. Based on no increase in this amount for 2012-13, there would be no increase in the wage scales. For the top salary step, the increase is calculated at 75% of the increase in the Foundation Allowance, or 1%, whichever is greater. MESPA: Wage scales for increase or decrease by 62.5% of the change in the State Per Pupil Foundation Allowance. For 2012-13 this results in no wage change. There is also a step freeze in 2012-13.
Underlying Assumptions: The budget is based on a $6,900 per pupil foundation grant. Also, the budget is based on all contractual language. Significant Trends: Employee wages as a percentage of expenditures for 2012-13 is expected to be 517%. This percentage has declined over the past few years, due to staffing reductions and wage freezes/reductions. This percentage will likely decline in the near term due to budgeted employee concessions and employee retirements.
Employee Benefits: Description: Per employee contracts in place for 2012-13, the District has established caps which set the maximum contribution towards health benefits. These caps are as follows: Teamsters: 100% of the change in the State Per Pupil Foundation Allowance. This resulted in no change in the cap. MESPA: 100% of the change in the State Per Pupil Foundation Allowance. This resulted in no change in the cap. SLEA/SLAA/Non-Union: Michigan Public Act 152 has set a limit on how much school districts can pay towards employee medical benefits. This results in a lower budgeted figure by about 11%.
49
Underlying Assumptions: The major components of the cost are determined by the foundation change and the impacts of Public Act 152. There may be minor cost adjustments based on change in family status and/or the number of eligible employees who opt out or in of health coverage. Significant Trends: The change in the health benefit cap increase from 5% to the index tied to the foundation allowance for MESPA and Teamsters, has provided added protection in the event of flat or reduced funding from the State of Michigan. For the SLEA, SLAA, and Non-Union, the cap will increase by the Medical CPI, per Public Act 152, which has average about 3.5% during the past ten years.
Employee Retirement Costs: Description: All public school districts in the State of Michigan are required to contribute to the Michigan Public School Employee Retirement System (MPSERS). This contribution is based on a percentage of wages. However, our Teamster and MESPA contracts limit the District contribution to MPSERS based on a compensation formula which sets an annual cap. If the actual retirement rate is higher than the cap, then there is a corresponding adjustment to employee wages. Underlying Assumptions: The retirement rate for 2012-13 is expected to be 27.37% which is a 12% increase over the previous year’s rate of 24.46%. With the large increase in the retirement rate, and no change in the foundation allowance, the factor will increase significantly. For 2012-13, this formula generates a 9.96% wage reduction for MESPA and Teamsters. These employee groups will see a corresponding adjustment to their regular wages based on this percentage. The State Legislature has indicated their intention to address retirement reform during the next year. It is possible the result of this could be a drastically different retirement rate and overall retirement plan. Significant Trends: The actual retirement rate had been volatile over the past few years and all indications are that the rate will increase in future years, due to poor economy and cost of retiree health care.
50
GENERAL FUND EXPENDITURES DESCRIPTIONS BY FUNCTION ELEMENTARY INSTRUCTION All costs associated with the direct instruction of Kindergarten through 5th Grade students are included in this item. This includes teacher and guest teacher salaries and benefits, teaching supplies, textbooks, miscellaneous supplies, and other direct services.
MIDDLE SCHOOL INSTRUCTION All costs associated with the direct instruction of grade six through grade eight students are included in this item. This includes teacher and guest teacher salaries and benefits, teaching supplies, textbooks, miscellaneous supplies, and other direct services.
HIGH SCHOOL INSTRUCTION All costs associated with the direct instruction of grade nine through grade twelve students are included in this item. This includes teacher and guest teacher salaries and benefits, teaching supplies, textbooks, miscellaneous supplies, and other direct services. Drivers’ Education is also included in this category.
PRESCHOOL GRANT PROGRAMS This category includes the direct instructional costs associated with the School Readiness and APEX preschool grant programs including salaries, classroom supplies and materials.
OTHER BASIC PROGRAMS This category includes the direct instructional costs associated with the At Risk Program including teacher compensation and classroom supplies and materials.
SPECIAL EDUCATION Instructional activities designed primarily to deal with pupils having impairments requiring special needs. This includes the following programs; Early Intervention, Pre-Primary Impaired, Educable Mentally Impaired, Trainable Mentally Impaired, Severely Mentally Impaired, Emotionally Impaired, Learning Disabled, Hearing Impaired, Visually Impaired, Physically and Other Health Impaired, Severely Multiply Impaired, Severely Language Impaired, Autistic Impaired, and Resource Room.
COMPENSATORY EDUCATION This category includes the direct instructional costs associated with the Federal Title I Grant Program including teacher compensation and classroom supplies and materials.
51
OTHER ADDED NEEDS This category includes instructional activities designed primarily to deal with pupils having special needs not included in the other added need categories. This would include department facilitators, the gifted program and the adult education program.
GUIDANCE SERVICES This consists of those activities of counseling pupils, providing consultation with other staff members on learning problems, evaluating the ability of students, assisting pupils to make their own educational, career plans and choices, assisting pupils in personal and social development, providing referral assistance, and working with other staff members in planning and conducting guidance programs.
PUPIL SERVICES This category consists of supporting services for special education which includes psychological, speech, social work, occupational therapy, physical therapy, and teacher consultant services as well as extra curricular activities including band, choir, drama, student government and newspaper.
IMPROVEMENT OF INSTRUCTION Included in Improvement of Instruction are activities that are designed primarily for assisting instructional staff in planning, developing, and evaluating the process for providing challenging and natural learning experiences for students. Included are the costs associated with school improvement activities, Public Act 25, staff development, teacher mentors and in-service training for instructional staff.
LIBRARY SERVICES Library Services includes media center activities such as selecting, acquiring, preparing, cataloging, and circulating books, electronic media and other printed materials, planning the use of the library by teachers and students, and guiding staff and students in the use of the materials.
SUPERVISION OF INSTRUCTION STAFF This category includes the directing and managing the improvement of instructional services. This is primarily the activities provided by the CITA Department, but also includes the Special Education Office and Administration of Vocational Education.
GENERAL ADMINISTRATION This consists of the activities concerned with establishing policy, operating schools and the school system, and providing the essential facilities and services for staff and students. This would include the salary and operational costs associated with the Board of Education, the Superintendent’s Office, and the Administrative Services Department. This would also include such operational costs as legal fees, negotiations, and staff immunizations.
52
SCHOOL ADMINISTRATION This includes all the costs associated with each building’s principal office, including wages, benefits and office expenses.
BUSINESS SERVICES Business Services includes the entire operations of the Business Office including payroll, accounts payable, purchasing, budgeting, and accounting. Also, included are district wide costs including tax appeals, tax collection fees, and property/casualty insurance.
OPERATIONS AND MAINTENANCE The costs associated with the maintenance and improvement of all district buildings and grounds including custodians, building engineers, groundspersons, warehouse/delivery, and related supervisory costs are included in this category. This category also includes not only the wages and benefits for all the associated staff, but also all building maintenance and custodial supplies and contracted services, and all district utility costs.
PUPIL TRANSPORTATION SERVICES This category includes not only the costs associated with transporting students to and from school each day, but also the costs of transporting special needs students out of district, school field trips, and extracurricular and athletic trips. Also included is the cost for mechanics, department supervision and clerical staff, bus maintenance and supplies, repairs, and office costs.
SCHOOL SERVICES ACTIVITIES This includes the associated costs of the personnel department, and data processing. Also, some general costs including long-term teacher substitutes, workers’ compensation, and support personnel longevity and cash in lieu of health benefits.
TECHNOLOGY SERVICES ACTIVITIES The costs associated with the Technology Department are included in this function area, such as departmental staffing, on-going software costs, maintenance and contractual services.
ATHLETICS This function includes all the costs associated with an athletic program, however, only compensation is included in the General Fund. The remaining costs are incorporated in the Athletic Fund.
COMMUNITY SERVICES This includes the District’s share of the costs associated with the South Lyon Area Youth Assistance Program as well as facility rental administrative costs and the operation of the High School Auditorium.
53
OTHER EXPENDITURES Included are other non-categorized costs such as severance pay and prior year adjustments.
OPERATING TRANSFERS This accounts for the transfers to other funds which includes the Building Capital Improvement Fund, the Grounds Capital Improvement Fund, the Bus Replacement Fund, and the Athletic Fund.
54
2012-2013 General Fund Budget Elementary Instruction by Object
3.3% 2.6%
0.3%
0.1%
35.1% 58.5%
Wages
Employee Benefits
ELEMENTARY INSTRUCTION Wages Employee Benefits Purchased Services Supplies & Materials* Capital Outlay Other Subtotal
Purchased Services
Supplies & Materials*
Capital Outlay
Other
2008-2009 Actual $ 7,566,040 3,634,801 253,334 740,804 113,447 14,181
2009-2010 Actual $ 7,572,931 3,545,781 369,264 733,039 56,206 10,105
2010-2011 Actual $ 7,666,671 3,952,826 319,497 366,872 48,898 9,748
2011-2012 Budget $ 7,536,318 4,303,560 506,761 699,879 61,724 13,469
2012-2013 Budget $ 7,621,284 4,567,312 435,414 337,484 38,500 17,361
12-13 % Change 1.1% 6.1% -14.1% -51.8% -37.6% 28.9%
$ 12,322,607
$ 12,287,326
$ 12,364,512
$ 13,121,711
$ 13,017,355
-0.8%
*2011-12 included start up supplies for all day kindergarten
55
2012-2013 General Fund Budget Middle School Instruction by Object
0.2% 0.1% 1.8% 4.1% 33.9% 59.9%
Wages
Employee Benefits
MIDDLE SCHOOL INSTRUCTION Wages Employee Benefits Purchased Services Supplies & Materials* Capital Outlay Other Subtotal
Purchased Services
Supplies & Materials*
Capital Outlay
Other
2008-2009 Actual $ 4,290,966 2,003,024 63,078 128,590 19,749 7,891
2009-2010 Actual $ 4,572,499 2,017,657 120,646 95,219 4,481 9,734
2010-2011 Actual $ 4,402,367 2,203,218 110,029 116,300 14,814 8,700
2011-2012 Budget $ 4,489,641 2,424,431 94,934 200,339 14,741 6,000
2012-2013 Budget $ 4,407,747 2,491,394 128,818 304,552 16,093 4,122
$
$
$
$
$
6,513,298
6,820,236
*Subject Area Committee materials added for 2012-13
56
6,855,428
7,230,086
7,352,726
12-13 % Change -1.8% 2.8% 35.7% 52.0% 9.2% -31.3% 1.7%
2012-2013 General Fund Budget High School Instruction by Object
1.7%
0.3%
3.4% 0.6%
34.3% 59.7%
Wages
Employee Benefits
HIGH SCHOOL INSTRUCTION Wages Employee Benefits Purchased Services Supplies & Materials* Capital Outlay Other Subtotal
Purchased Services
Supplies & Materials*
Capital Outlay
Other
2008-2009 Actual $ 5,128,920 2,279,074 274,109 178,171 16,042 16,243
2009-2010 Actual $ 5,212,398 2,317,565 128,843 191,038 9,026 70,367
2010-2011 Actual $ 5,027,465 2,473,993 137,852 224,305 36,342 24,359
2011-2012 Budget $ 5,115,142 2,795,743 118,200 201,757 10,841 26,050
2012-2013 Budget $ 4,972,883 2,858,041 144,473 286,791 50,755 21,997
$
$
$
$
$
7,892,559
7,929,237
*Subject Area Committee materials added for 2012-13
57
7,924,316
8,267,733
8,334,940
12-13 % Change -2.8% 2.2% 22.2% 42.1% 368.2% -15.6% 0.8%
2012-2013 General Fund Budget Preschool Grant Programs by Object
0.9% 3.8% 24.4%
70.9%
Wages
Employee Benefits
PRESCHOOL GRANT PROGRAMS Wages $ Employee Benefits Purchased Services Supplies & Materials Subtotal
$
2008-2009 Actual 90,656 36,177 261 976 128,070
Purchased Services
Supplies & Materials
2009-2010 Actual $ 76,879 23,116 210 1,499
2010-2011 Actual $ 80,792 22,234 363 1,721
2011-2012 Budget $ 112,074 36,126 1,500 6,020
2012-2013 Budget $ 112,074 38,530 1,500 6,020
$
$
$
$
101,704
58
105,110
155,720
158,124
12-13 % Change 0.0% 6.7% 0.0% 0.0% 1.5%
2012-2013 General Fund Budget Other Basic Programs by Object
1.4% 6.0%
33.3% 70.7%
Wages
OTHER BASIC PROGRAMS Wages Employee Benefits Purchased Services Supplies & Materials* Subtotal
Employee Benefits
Purchased Services
Supplies & Materials*
2008-2009 Actual $ 255,533 101,906 31,921 -
2009-2010 Actual $ 258,800 113,443 2,254
2010-2011 Actual $ 298,829 138,382 2,914
2011-2012 Budget $ 378,760 201,936 8,833 59,821
2012-2013 Budget $ 367,801 207,060 8,833 37,499
$
$
$
$
$
389,360
374,497
* addition grant dollars for supplies
59
440,125
649,350
621,193
12-13 % Change -2.9% 2.5% 0.0% -37.3% -4.3%
2012-2013 General Fund Budget Special Education by Object
0.7% 2.3% 0.0%
38.0% 59.0%
Wages
SPECIAL EDUCATION Wages Employee Benefits Purchased Services Supplies & Materials Capital Outlay Subtotal
Employee Benefits
Purchased Services
Supplies & Materials
Capital Outlay
2008-2009 Actual $ 2,669,714 1,473,717 89,492 34,047 -
2009-2010 Actual $ 2,714,872 1,568,382 123,728 36,266 14,945
2010-2011 Actual $ 2,831,700 1,366,013 161,575 37,873 937
2011-2012 Budget $ 2,907,404 1,852,325 123,850 34,500 2,250
2012-2013 Budget $ 2,850,128 1,834,006 109,850 34,500 2,250
$
$
$
$
$
4,266,970
4,458,193
60
4,398,098
4,920,329
4,830,734
12-13 % Change -2.0% -1.0% -11.3% 0.0% 0.0% -1.8%
2012-2013 General Fund Budget Compensatory Education by Object
0.0% 6.0% 33.7% 60.3%
Wages
COMPENSATORY EDUCATION Wages Employee Benefits Purchased Services* Supplies & Materials* Subtotal
Employee Benefits
Purchased Services*
Supplies & Materials*
2008-2009 Actual $ 266,244 108,921 2,421
2009-2010 2010-2011 Actual Actual $ 276,013 $ 217,274 112,625 97,005 85,572 83,697 (2,009) 11,401
2011-2012 Budget $ 253,659 138,327 24,892
2012-2013 Budget $ 251,488 140,409 24,892
$
$
$
$
377,586
472,201
61
$
409,377
416,878
416,789
12-13 % Change -0.9% 1.5% 0.0% 0.0% 0.0%
2012-2013 General Fund Budget Other Added Needs by Object
1.5%
47.7% 50.8%
Wages
OTHER ADDED NEEDS Wages Employee Benefits Supplies & Materials
Subtotal
Employee Benefits
Supplies & Materials
2008-2009 Actual $ 273,274 133,070 3,942
2009-2010 Actual $ 207,761 158,367 2,626
2010-2011 Actual $ 189,862 117,044 3,177
2011-2012 Budget $ 192,157 157,084 4,776
2012-2013 Budget $ 149,214 158,899 4,776
$
$
$
$
$
410,286
368,754
62
310,083
354,017
312,889
12-13 % Change -22.3% 1.2% 0.0%
-11.6%
2012-2013 General Fund Budget Guidance Services by Object
37.7% 62.3%
Wages
GUIDANCE SERVICES Wages Employee Benefits
Subtotal
Employee Benefits
2008-2009 Actual $ 678,927 306,853
2009-2010 Actual $ 580,253 249,611
2010-2011 Actual $ 511,984 279,712
2011-2012 Budget $ 514,202 313,072
2012-2013 Budget $ 509,938 308,673
$
$
$
$
$
985,780
829,864
63
791,696
827,274
818,611
12-13 % Change -0.8% -1.4%
-1.0%
2012-2013 General Fund Budget Pupil Services by Object
36.7%
42.7%
20.5%
Wages
PUPIL SERVICES Wages Employee Benefits Purchased Services Subtotal
Employee Benefits
Purchased Services
2008-2009 Actual $ 967,383 345,063 474,576
2009-2010 Actual $ 980,776 320,402 540,967
2010-2011 Actual $ 1,011,000 438,829 576,859
2011-2012 Budget $ 874,796 382,222 879,739
2012-2013 Budget $ 926,239 445,412 795,963
$
$
$
$
$
1,787,022
1,842,145
64
2,026,688
2,136,757
2,167,614
12-13 % Change 5.9% 16.5% -9.5% 1.4%
2012-2013 General Fund Budget Improvement of Instruction by Object
2.3% 4.7%
6.3%
41.1% 33.7% 11.8%
Wages
Employee Benefits
IMPROVEMENT OF INSTRUCTION Wages $ Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Subtotal
$
Purchased Services
2008-2009 Actual 122,566 44,452 144,709 40,103 7,775 6,715 366,320
Supplies & Materials
Capital Outlay
Other
2009-2010 Actual $ 193,282 47,031 157,335 16,578 18,891 11,936
2010-2011 Actual $ 207,201 37,578 212,739 17,677 13,732 11,563
2011-2012 Budget $ 219,420 55,080 143,053 34,732 11,770 19,959
2012-2013 Budget $ 203,516 58,709 166,970 31,432 11,500 23,528
$
$
$
$
445,053
65
500,490
484,014
495,655
12-13 % Change -7.2% 6.6% 16.7% -9.5% -2.3% 17.9% 2.4%
2012-2013 General Fund Budget Library Services by Object
8.9%
7.1%
54.9%
29.0%
Wages
LIBRARY SERVICES* Wages Employee Benefits Purchased Services Supplies & Materials Subtotal
Employee Benefits
Purchased Services
Supplies & Materials
2008-2009 Actual $ 568,380 276,801 61,495
2009-2010 Actual $ 538,615 222,781 61,771
2010-2011 Actual $ 299,878 141,899 40,446 52,481
2011-2012 Budget $ 294,758 143,504 37,631 46,007
2012-2013 Budget $ 290,308 153,403 37,631 47,222
$
$
$
$
$
906,676
823,167
534,704
521,900
*Elimination of elementary part-time media specialists and reduction of 50% of secondary media specialists in 2010-11
66
528,564
12-13 % Change -1.5% 6.9% 0.0% 2.6% 1.3%
2012-2013 General Fund Budget Supervision/Direction of Instructional Staff by Object
2.2% 4.8%
35.7% 57.3%
Wages*
Employee Benefits*
SUPERVISION/INSTRUCTIONAL S Wages* $ Employee Benefits* Purchased Services* Supplies & Materials Subtotal
$
2008-2009 Actual 453,389 244,686 327,277 42,172 1,067,524
Purchased Services*
Supplies & Materials
2009-2010 Actual $ 423,303 243,111 291,694 58,389
2010-2011 Actual $ 428,698 258,142 289,530 45,018
2011-2012 Budget $ 436,004 278,825 276,264 44,700
2012-2013 Budget $ 643,265 401,373 24,542 53,819
$
$
$
$
1,016,497
*Asst. Supt. for CITA was a contracted position 2008-09 through 2011-12
67
1,021,388
1,035,793
1,122,999
12-13 % Change 47.5% 44.0% -91.1% 20.4% 8.4%
2012-2013 General Fund Budget General Administration by Object
3.6% 0.3% 6.9% 14.5%
45.7%
29.0%
Wages
Employee Benefits
GENERAL ADMINISTRATION Wages Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Subtotal
Purchased Services
Supplies & Materials
Capital Outlay
Other
2008-2009 Actual $ 482,221 234,398 159,133 19,279 11,872 82,325
2009-2010 Actual $ 453,514 222,669 149,962 27,173 5,604 86,024
2010-2011 Actual $ 468,579 247,475 125,966 16,210 2,245 66,318
2011-2012 Budget $ 456,295 272,147 131,900 15,600 2,600 68,000
2012-2013 Budget $ 450,834 286,236 143,400 35,400 2,600 68,000
$
$
$
$
$
989,228
944,946
68
926,793
946,542
986,470
12-13 % Change -1.2% 5.2% 8.7% 126.9% 0.0% 0.0% 4.2%
2012-2013 General Fund Budget School Administration by Object
7.5%
1.3%
35.4%
55.8%
Wages*
SCHOOL ADMINISTRATION Wages* Employee Benefits* Purchased Services* Supplies & Materials Subtotal
Employee Benefits*
Purchased Services*
Supplies & Materials
2008-2009 Actual $ 2,290,163 1,211,557 477,562 69,038
2009-2010 Actual $ 2,119,736 1,124,284 505,153 52,863
2010-2011 Actual $ 2,126,276 1,153,169 482,121 34,449
2011-2012 Budget $ 2,056,956 1,230,514 463,857 19,649
2012-2013 Budget $ 2,105,240 1,336,565 284,347 47,617
$
$
$
$
$
4,048,320
3,802,036
* some positions are contracted or have been eliminated
69
3,796,015
3,770,976
3,773,769
12-13 % Change 2.3% 8.6% -38.7% 142.3% 0.1%
2012-2013 General Fund Budget Business Services by Object
23.3% 49.5% 27.3%
Wages*
BUSINESS SERVICES Wages* Employee Benefits* Purchased Services Capital Outlay Other Subtotal
Employee Benefits*
Purchased Services
2008-2009 Actual $ 491,104 228,728 166,776 865 95,737
2009-2010 Actual $ 392,333 182,024 150,086 205,416
2010-2011 Actual $ 335,458 160,275 151,269 1,369
2011-2012 Budget $ 345,815 174,286 158,000 -
2012-2013 Budget $ 340,764 187,715 160,098 -
$
$
$
$
$
983,210
929,859
* Staff reduction
70
648,371
678,101
688,577
12-13 % Change -1.5% 7.7% 1.3% 0.0% 0.0% 1.5%
2012-2013 General Fund Budget Operations and Maintenance by Object
0.5% 28.3%
36.2%
19.0%
16.0%
Wages*
Employee Benefits*
OPERATIONS AND MAINTENANC Wages* $ Employee Benefits* Purchased Services Supplies & Materials Capital Outlay Other Subtotal
$
Purchased Services
2008-2009 Actual 2,547,439 1,483,492 1,194,452 2,950,107 103,230 1,719 8,280,439
Supplies & Materials
Capital Outlay
Other
2009-2010 Actual $ 2,358,093 1,404,937 1,075,577 2,306,779 69,112 129
2010-2011 Actual $ 1,907,825 1,105,349 1,084,508 2,470,118 95,804 150
2011-2012 Budget $ 1,861,405 1,172,664 1,038,286 2,429,265 32,379 1,500
2012-2013 Budget $ 1,863,712 1,250,875 1,054,209 2,380,853 32,379 1,500
$
$
$
$
7,214,627
* staff reductions and contractual savings
71
6,663,754
6,535,499
6,583,528
12-13 % Change 0.1% 6.7% 1.5% -2.0% 0.0% 0.0% 0.7%
2012-2013 General Fund Budget Pupil Transportation Services by Object
0.4% 0.1% 17.3% 41.2%
8.4% 32.6%
Wages*
Employee Benefits*
PUPIL TRANSPORTATION SERVIC Wages* $ Employee Benefits* Purchased Services Supplies & Materials Capital Outlay Other Subtotal
$
Purchased Services
2008-2009 Actual 1,380,173 995,924 238,360 376,287 14,311 5,992 3,011,047
Supplies & Materials
Capital Outlay
Other
2009-2010 Actual $ 1,410,584 874,570 160,695 338,159 2,108 10,125
2010-2011 Actual $ 1,102,008 821,450 211,236 377,560 9,248 13,251
2011-2012 Budget $ 1,135,310 833,049 224,400 467,500 2,500 12,500
2012-2013 Budget $ 1,199,733 950,661 243,995 502,600 2,500 12,500
$
$
$
$
2,796,241
* staff reductions and contractual savings
72
2,534,753
2,675,259
2,911,989
12-13 % Change 5.7% 14.1% 8.7% 7.5% 0.0% 0.0% 8.8%
2012-2013 General Fund Budget School Service Activities by Object
23.2% 52.5% 24.3%
Wages
SCHOOL SERVICES ACTIVITIES Wages Employee Benefits Purchased Services Subtotal
Employee Benefits
Purchased Services
2008-2009 Actual $ 145,826 106,541 186,520
2009-2010 Actual $ 199,261 230,570 205,656
2010-2011 Actual $ 156,250 174,177 223,657
2011-2012 Budget $ 126,225 135,491 272,643
2012-2013 Budget $ 129,602 135,582 293,614
$
$
$
$
$
438,887
635,487
73
554,084
534,359
558,798
12-13 % Change 2.7% 0.1% 7.7% 4.6%
2012-2013 General Fund Budget Technology Dept Activities by Object
1.0%
8.5% 35.3%
19.1% 14.1% 22.1%
Wages
Employee Benefits
TECHNOLOGY DEPT. ACTIVITIES Wages $ Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Subtotal
$
Purchased Services
2008-2009 Actual 368,608 188,497 76,415 192,326 39,690 68,932 934,468
Supplies & Materials
Capital Outlay
Other
2009-2010 Actual $ 346,638 172,809 85,550 193,774 1,943 72,677
2010-2011 Actual $ 320,280 162,937 103,241 150,637 21,257 57,978
2011-2012 Budget $ 304,402 179,629 99,500 156,500 8,500 72,000
2012-2013 Budget $ 299,051 187,000 119,500 161,500 8,500 72,000
$
$
$
$
873,391
74
816,330
820,531
847,551
12-13 % Change -1.8% 4.1% 20.1% 3.2% 0.0% 0.0% 3.3%
2012-2013 General Fund Budget Athletic Dept. Activities by Object
3.5%
5.1%
7.2%
32.5%
39.9%
Wages
11.9%
Employee Benefits
ATHLETICS* Wages Employee Benefits Purchased Services Supplies & Materials Capital Outlay Other Subtotal
Purchased Services
Supplies & Materials
Capital Outlay
Other
2008-2009 Actual $ 446,703 167,336 331,871
2009-2010 Actual $ 441,957 157,210 396,139
2010-2011 Actual $ 402,709 137,563 385,930
2011-2012 Budget $ 434,085 167,758 527,202 69,041 104,825 90,986
2012-2013 Budget $ 444,077 162,470 545,600 70,156 47,509 97,800
$
$
$
$
$
945,910
995,306
926,202
* Operating activites, previously tracked in a special revenue fund, are now all included
75
1,393,897
1,367,612
12-13 % Change 2.3% -3.2% 3.5% 1.6% -54.7% 7.5% -1.9%
2012-2013 General Fund Budget Community Services by Object
2.0%
3.9%
37.5% 56.6%
Wages*
COMMUNITY SERVICES Wages* Employee Benefits* Purchased Services Supplies & Materials Subtotal
Employee Benefits*
Purchased Services
Supplies & Materials
2008-2009 Actual $ 111,000 73,642 6,181 1,827
2009-2010 Actual $ 114,493 71,149 818
2010-2011 Actual $ 56,251 36,554 1,768 12,447
2011-2012 Budget $ 60,935 35,311 4,010 2,000
2012-2013 Budget $ 57,802 38,302 4,010 2,000
$
$
$
$
$
192,650
191,643
*Position reduction
76
107,020
102,256
102,114
12-13 % Change -5.1% 8.5% 0.0% 0.0% -0.1%
2012-2013 General Fund Budget Other Expenditures by Object
0.0% 1.8%
8.9%
89.3%
Wages*
OTHER EXPENDITURES Wages* Employee Benefits Capital Outlay Other Subtotal
Employee Benefits
Capital Outlay
Other
2008-2009 Actual $ 94,126 270 16,957
2009-2010 Actual $ 1,517,697 852 -
2010-2011 Actual $ 71,958 50,714 -
2011-2012 Budget $ 50,000 1,000 2,000 5,000
2012-2013 Budget $ 50,000 1,000 5,000
$
$
$
$
$
111,353
1,518,549
* represents severence payments which vary year by year
77
122,672
58,000
56,000
12-13 % Change 0.0% 0.0% -100.0% 0.0% -3.4%
2012-2013 General Fund Budget Operating Transfers by Fund
0.0%
100.0%
Building/Site Capital
OPERATING TRANSFERS* Building/Site Capital Technology Capital Bus Purchases Out of district tuition
Technology Capital
Bus Purchases
Out of district tuition
2008-2009 Actual $ 420,000 425,000 434,273
2009-2010 Actual $ 300,000 375,000 254,621
2010-2011 Actual $ 325,000 900,000 275,000 396,204
2011-2012 Budget $ 650,000 468,696
2012-2013 Budget $ 457,272
$
$
$
$
$
1,279,273
929,621
*Transfers vary year to year
78
1,896,204
1,118,696
457,272
12-13 % Change 0.0% -100.0% 0.0% -2.4% -59.1%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
REVENUES: 001 Local Revenues 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001 1 000 20 0001
0111 0118 0119 0141 0150 0196 0197 0198 0199 0501 0502 0503 0512
001 State Revenues 1 000 34 0001 1 000 34 0001 1 000 34 0001 1 000 34 0001 1 000 34 0001
Description
Current Tax Levy Other Taxes/Prior Year Interest Delinquent Bus Mileage Fee Interest on Investments Pay to Participate Fees Universal Service Fund Cellular Tower Fees Miscellaneous Revenue Transfer From Food Service Transfer From Comm Ed Transfer From Athletics Voc Ed Transportation
0312 0312 0598
002 District Operations 1 000 33 0002 0191 038 SLEHS Auditorium 1 000 02 0038 0191 1 000 02 0038 0193 039 SLEHS Extra Curricular 1 000 02 0039 0199
State Aid Per Pupil K-12 Best Practices State Dollars Voc Ed Added Cost MPSERS One-time Payment Prior Period Adjustment
Facility Rental
Internal Auditorium External Auditorium
Misc Revenues/Student Parking Fees
041 South Lyon High School Auditorium 1 000 01 0041 0191 Internal Auditorium 1 000 01 0041 0193 External Auditorium 043 High School Extra Curricular 1 000 01 0043 0199 Misc Revenues/Student Parking Fees 080 State/County Revenues 1 000 14 0080 0181 1 000 14 0080 0313 1 000 34 0080 0313 1 1
000 000
14 34
0080 0513 0080 0312
105 Athletic Revenues 5 000 31 0105 5 000 31 0105 5 000 31 0105 5 000 31 0105 5 000 31 0105 5 000 31 0105 5 000 31 0105 5 000 31 0105
$
$ 0311
Medicaid/Outreach Special Educ Sect 53 Special Ed Hold Harmless
$
104 Athletic Revenues SLEHS/CMS 5 000 31 0105 0166 Athletic Gate Receipts 5 000 31 0105 0173 MS Pay to Play Fee 5 000 31 0105 0174 Athletic Entry Fees 5 000 31 0105 0175 HS Pay to Play Fee 5 000 31 0105 0176 Ice Fees 5 000 31 0105 0177 Concessions 5 000 31 0105 0178 Greens Fees 5 000 31 0105 0192 Athletic Donations 105 Athletic Revenues SLHS/MMS 5 000 31 0105 0166 Athletic Gate Receipts 5 000 31 0105 0173 MS Pay to Play Fee 5 000 31 0105 0174 Athletic Entry Fees 5 000 31 0105 0175 HS Pay to Play Fee 5 000 31 0105 0176 Ice Fees
41,305,092
$
$ $
8,371,650 (500,000) 10,000 80,000 10,000 40,000 50,000 46,188 90,000 82,000 73,000 120,000 8,472,838
$
$
$
50,000
$
50,000
49,098
$
50,000
$
50,000
0.0%
$ $
2,000 26,000 28,000
$
$
2,451 26,100 28,551
$
2,000 26,000 28,000
0.0%
$ $
20,454 20,454
$ $
20,500 20,500
$ $
20,500 20,500
0.0%
$
$ $
2,200 26,000 28,200
$
$
2,716 25,836 28,552
$
2,200 26,000 28,200
0.0%
$ $
23,341 23,341
$ $
23,000 23,000
$ $
23,000 23,000
0.0%
$
178,982 7,422 434,820
$
571,856
$
770,000
321,686 41,626,828
$ $ $
$
$ $
$ $
79
2,184,839 48,156 2,854,219 163,523 38,807 4,590 266,629 18,660 43,385 624 536,218 -
$ $
$ $
$ $
1,940,125 45,000 2,556,981 140,000 45,000 8,000 247,000 21,000 30,000 3,000 494,000 -
$
$ $
$ $
$ $
40,485,860 1,242,395 647,631 400,000 42,775,886
2.1%
49,098
$
$
8,371,650 (250,000) 10,000 20,000 40,000 50,000 46,188 90,000 82,000 73,000 120,000 8,652,838
% Change
$
50
PA-18 Reimbursement -County Special Educ Sect 51
Athletic Gate Receipts MS Pay to Play Fee Athletic Entry Fees HS Pay to Play Fee Ice Fees Concessions Greens Fees Athletic Donations
8,982,792 (668,077) 11,972 9,749 37,784 52,777 46,771 88,952 82,293 72,887 134,062 8,851,962
5HFRPPHQGHG Budget 2012-13
40,331,638 707,705 560,798 600,000 42,200,141
$ 0166 0173 0174 0175 0176 0177 0178 0192
Budget Amendment #1 2011-12
Actual 2010-11
1,707,918 45,000 2,522,918 68,000 22,000 1,000 112,000 28,000 2,250 233,250 84,000 22,000 8,000 114,000 19,000
1.4%
-1.3%
-100.0%
100.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 5 5 5
000 31 000 31 000 31
App
Objct
0105 0177 0105 0178 0105 0192
115 At Risk Funds 1 000 34 0115 0312 1 000 34 0115 0314
Description Concessions Greens Fees Athletic Donations
Section 31A at risk Section 31A at risk Carryover
$ $ $
116 1 1
School Readiness 000 34 0116 0312 000 34 0116 0314
School Readiness Grant School Readiness Grant c/o
$
119 1 1
Title I 000 35 000 35
Title I Regular Title I Carryover
$
171 1 1
Title I - ARRA 000 35 0171 0414 000 35 0171 0417
Title I ARRA Title II Part A C/O
$
121 1
Career Preparation Grant 000 36 0121 0417
125 1 1
Flowthrough 000 35 0125 0415 000 35 0125 0417
172 1
Flowthrough - ARRA 000 35 0172 0415
126 1 1
Preschool Incentive 000 35 0126 0415 000 35 0126 0417
94-142 Preschool 94-142 Preschool Supplementl
173 1
Preschool Incentive ARRA 000 36 0127 0517
94-142 Preschool ARRA
131 1 2
Title II Part A 000 35 0131 0414 000 35 0131 0417
138 1
NEA Foundation Grant 000 36 0138 0192
170 1
ARRA Stabilization Funds 000 35 0170 0414
174 1
Reading Recovery Consortium 000 37 0174 0519 Reading Recovery Consortium
175 1 2
Title III 000 35 000 35
176 1
Title II D ARRA 000 35 0176 0414
177 1
RSI OS Grant 000 36 0177 0519
178 1
Federal Job Funds 000 35 0178 0414
0119 0414 0119 0417
0175 0414 0175 0417
Career Preparation Grant
94-142 Flowthrough 94-142 Flowthrough Supplemnt
94-142 Flowthrough ARRA
Title II Part A Title II Part A C/O
ARRA Stabilization Funds
394,527 394,527
$ $ $
105,535 105,535
$
689,552 689,552
$
$
$
215,482 215,482
$ $ $
$
$
$
$
564,450 146,230 710,680
5HFRPPHQGHG Budget 2012-13
$ $ $
159,800 159,800
$
406,332 12,996 419,328
$
$
$
30,000 3,000 280,000
100.0%
564,450 146,230 710,680
0.0%
159,800 159,800
0.0%
406,332 12,996 419,328
0.0%
$
$
-
43,079 43,079
$ $
43,758 43,758
$ $
43,758 43,758
$
1,505,171
$
1,505,171
$
1,482,116 1,482,116
$
1,505,171
$
1,505,171
0.0%
$ $
758,856 758,856
$ $
48,824 48,824
$ $
48,824 48,824
0.0%
$
$ $
57,447 57,447
$
$
56,801 56,801
$
57,447 57,447
0.0%
$ $
46,748 46,748
$ $
120 120
$ $
120 120
0.0%
$
257,211 257,211
$
121,679 61,520 183,199
$
121,679 61,520 183,199
0.0%
$ $
-
$
$
$
-100.0%
0.0%
$ $
-
$ $
-
0.0%
$ $
819,692 819,692
$ $
-
$ $
-
0.0%
$ $
7,996 7,996
$ $
-
$ $
-
0.0%
$
$ $
6,761 5,749 12,510
$
$
-
$
6,761 5,749 12,510
0.0%
$ $
7,920 7,920
$ $
-
$ $
-
-100.0%
$ $
24,222 24,222
$ $
-
$ $
-
-100.0%
$ $
869,149 869,149
$ $
687,300 687,300
$ $
-
-100.0%
Total Revenues
$
59,798,109
$
57,701,797
$
57,755,429
Tuition - Internation Academy Travel - District Salary/Board of Education
$
86,772 11,129 5,010
$
86,772 11,000 6,000
$
86,772 11,000 6,000
Title III Title III C/O
Federal Job Funds
RSI OS Grant
Federal Job Funds
EXPENDITURES: 001 Business Operations 1 113 20 0001 8210 1 221 20 0001 3210 1 231 20 0001 1140
% Change
-
$ NEA Foundation Grant
Budget Amendment #1 2011-12
Actual 2010-11
80
0.1%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
231 231 231 232 232 232 232 232 232 232 232 232 232 232 232 232 232 232 252 252 252 252 259 259 259 259 261 261 261 271 271 284 289 499 499 499 499
20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20 20
App
Objct
0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001 0001
3220 3600 5990 1890 2820 2830 3170 3190 3200 3210 3420 3430 4120 4220 5910 6410 7400 7900 3150 3180 3190 3220 3190 3920 7600 7610 3410 3910 4220 3930 4130 3160 2850 1760 2830 6410 8980
002 District Operations 1 310 33 0002 1 310 33 0002 1 310 33 0002 1 310 33 0002 1 310 33 0002 1 310 33 0002
Actual 2010-11
Description Inser & trav/Board Print & Publ/Admin Supply/Election Salary/Secretary Subs Adm Retirement FICA Legal Expense/ Admin Cont Services/Negotiations Inser & trav/Admin Inser & trav-Local Communication Postage/Admin Cont Maint/Office Equip. Rental of Equip/Adm Supply/Admin Furn & Equip/Admin Dues & Fees Adm Misc Expense/Admin Cont Services/Business Audit Expense/Admin Contracted Services-PCMI Conference and Travel Cont Services/Sum Tax Fee Insurance Errors/Omission MTT Tax Refund Interest MTT Tax Refunds Telephone/Admin Insurance Building/Liab Equipment Rental Vehicle Insurance Bus Mileage Charge Data Processing /Adm Unemployment Severence Pay/All FICA/Severence New Classroom Furnishing Prior Year Adjustment/4th Wed $
1621 1622 1791 2100 2820 2830
Salary/Secretary-Facil Rental Salary/Secretary-Youth Asst. Salary/Off Schedule Benefits Retirement FICA
003 Administration Compensation 1 232 20 0003 1110 Salary/Superintendent 1 232 20 0003 1620 Salary/Supt. Secretary 1 232 20 0003 1791 Salary/Off Schedule 1 232 20 0003 1890 Salary/Secretary Subs Adm Benefits 1 232 20 0003 2100 1 232 20 0003 2820 Retirement 1 232 20 0003 2830 FICA 1 232 20 0003 2920 In Lieu of Health 1 232 20 0003 2990 Other Benefits 1 232 20 0003 3190 Contracted Services-PCMI 1 252 20 0003 1120 Salary/Asst. Supt. Business/Finance 1 252 20 0003 1310 Salary/Controller 1 252 20 0003 1390 Salary-Mgr Payroll/Benefits 1 252 20 0003 1500 Salary/Manager Benefits/Payroll 1 252 20 0003 1620 Salary/Bookkeepers/Sec 1 252 20 0003 1791 Salary/Off Schedule 1 252 20 0003 1980 Clerical Overtime 1 252 20 0003 2100 Benefits 1 252 20 0003 2820 Retirement 1 252 20 0003 2830 FICA 1 252 20 0003 2920 In Lieu of Health 1 252 20 0003 2990 Other Benefits 1 253 20 0003 2990 Other Benefits 1 290 20 0003 1700 Longevity/Support 1 290 20 0003 1790 In Lieu of Health/Support 1 290 20 0003 1791 Salary/Off Schedule
$
$ $
81
1,209 9,373 143 30 10 20,611 14,194 4,298 9,279 38,060 10,804 240 2,963 6,860 2,172 49,571 9,593 3,556 40,300 639 76,495 30,279 1,369 11,340 210,881 30,768 (83,981) 150,226 95,375 71,958 50,715 207 972,448 5,277 4,769 894 404 11,344 173,151 62,792 (4,389) 573 19,298 58,656 14,729 15,851 38,093 912 121,783 93,648 11,257 114,271 (5,618) 2,970 44,593 64,990 22,048 4,913 14,256 38,522 15,254
Budget Amendment #1 2011-12
5HFRPPHQGHG Budget 2012-13
1,200 4,500 500 120 38 40,000 17,500 4,500 10,750 31,700 12,500 750 3,000 7,800 1,500 50,000 5,000 7,500 38,500 77,000 35,000 16,500 225,000 35,500
$ $
$ $
145,000 55,686 50,000 1,000 2,000 5,000 988,816 173,151 62,792 (7,786) 500 20,263 56,636 18,050 16,644 38,093 500 121,783 90,276 29,266 120,210 (17,220) 49,832 86,783 27,657 2,136 14,256 37,004 16,546
$ $
$ $
1,200 3,900 20,000 500 135 38 40,000 17,500 4,500 10,000 31,700 9,000 500 3,100 7,100 1,500 50,000 5,000 7,500 38,500 77,000 35,000 16,500 230,000 35,500 (80,000) 145,000 30,000 50,000 1,000 2,000 5,000 902,445 173,151 62,792 (11,797) 500 18,237 63,754 18,050 16,644 38,093 500 121,783 90,276 31,127 120,210 (24,132) 44,849 98,192 27,800 2,136 14,256 37,004 16,546
% Change
-8.7%
-100.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 004 1 1 1
290 290 290
20 20 20
Transfers 430 20 430 20 430 20
App
Objct
0003 2820 0003 2830 0003 2840
Actual 2010-11
Description Retirement FICA Workers Comp/Support $
0004 8113 0004 8115 0004 8117
008 Hardy Compensation 1 111 12 0008 1240 1 111 12 0008 1791 1 111 12 0008 2100 1 111 12 0008 2820 1 111 12 0008 2830 1 111 12 0008 2920 1 222 12 0008 3190 1 241 12 0008 1150 1 241 12 0008 1620 1 241 12 0008 1630 1 241 12 0008 1791 1 241 12 0008 2100 1 241 12 0008 2820 1 241 12 0008 2830 1 241 12 0008 2920 1 241 12 0008 2990
Transfer to Building Capital Transfer to Technology Capital Transfer to Bus Replacement Fund
$
$ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Service - Media Monitors Salary/Principal Salary/Secretary Salary/Aide Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Other Benefits
009 South Lyon East High School Compensation 113 02 0009 1240 Salary/Teacher 1 1 113 02 0009 1791 Salary/Off Schedule 1 113 02 0009 2100 Benefits 1 113 02 0009 2820 Retirement 1 113 02 0009 2830 FICA 1 113 02 0009 2920 In Lieu of Health 1 113 02 0009 3700 Dual Enrollment Tuition 1 222 02 0009 1230 Salary/Library 1 222 02 0009 1630 Salary/Library Aide 1 222 02 0009 1791 Salary/Off Schedule 1 222 02 0009 2100 Benefits 1 222 02 0009 2820 Retirement FICA 1 222 02 0009 2830 1 222 02 0009 2920 In Lieu of Health 1 241 02 0009 1151 Salary/Asst Principal 1 241 02 0009 1620 Salary/Secretary 1 241 02 0009 1791 Salary/Off Schedule 1 241 02 0009 2100 Benefits 1 241 02 0009 2820 Retirement 1 241 02 0009 2830 FICA 1 241 02 0009 2920 In Lieu of Health 1 241 02 0009 2990 Other Benefits 1 241 02 0009 3190 Contracted Services - Principal 010 South Lyon High School Compensation 1 113 01 0010 1240 Salary/Teacher 1 113 01 0010 1791 Salary/Off Schedule 1 113 01 0010 2100 Benefits 1 113 01 0010 2820 Retirement 1 113 01 0010 2830 FICA 1 113 01 0010 2920 In Lieu of Health 1 113 01 0010 3700 Dual Enrollment Tuition 1 222 01 0010 1230 Salary/Library 1 222 01 0010 1630 Salary/Library Aide 1 222 01 0010 1791 Salary/Off Schedule Benefits 1 222 01 0010 2100 1 222 01 0010 2820 Retirement 1 222 01 0010 2830 FICA 1 241 01 0010 1150 Salary/Principal 1 241 01 0010 1151 Salary/Asst Principal 1 241 01 0010 1620 Salary/Secretary 1 241 01 0010 1760 Severance Pay 1 241 01 0010 1791 Salary/Off Schedule 1 241 01 0010 2100 Benefits
$
$ $
$ $
82
15,524 6,603 21,737 966,417 325,000 900,000 275,000 1,500,000 1,429,074 (23,533) 287,188 289,876 101,465 8,435 38,424 100,937 30,986 21,849 (3,899) 42,695 31,725 10,898 1,424 5,047 2,372,591 401,334 (34,508) 438,232 423,687 149,210 12,710 18,194 74,572 (1,230) 1,428 15,121 5,628 2,136 99,466 131,491 (3,209) 53,797 36,600 12,806 2,136 4,973 137,413 1,981,987 2,925,910 (47,635) 598,270 602,300 209,520 17,249 18,493 74,572 (1,230) 14,665 15,121 5,350 113,024 216,093 164,151 5,253 (10,822) 103,296
Budget Amendment #1 2011-12
$ $
$ $
$ $
$ $
12,854 4,097 34,241 1,008,563 650,000 650,000 1,246,290 (41,128) 277,993 299,159 95,341 6,408 7,922 100,781 29,243 18,733 (7,020) 45,328 35,708 11,380 5,047 2,131,186 1,444,235 (47,660) 472,437 511,654 163,062 15,354 12,000 75,318 (2,485) 1,795 18,079 5,762 1,068 99,791 121,553 (12,653) 56,487 53,131 16,933 2,136 4,990 138,546 3,151,533 3,036,471 (100,204) 659,377 728,874 232,290 13,440 15,000 75,318 (2,485) 14,805 18,079 5,762 114,241 199,582 182,758 (24,429) 89,477
5HFRPPHQGHG Budget 2012-13
$ $
$ $
$ $
$ $
14,470 4,097 34,926 1,013,461 -
% Change
0.5%
-100.0%
1,246,290 (62,315) 250,194 336,758 95,341 6,408 7,922 100,937 29,243 18,733 (9,825) 40,795 40,237 11,392 5,047 2,117,157
-0.7%
2,131,535 (106,577) 425,193 575,958 163,062 15,354 12,000 75,318 (3,766) 1,795 20,352 5,762 1,068 99,466 121,553 (17,080) 56,487 59,721 16,908 2,136 4,990 138,546 3,799,781
20.6%
3,036,471 (151,824) 593,439 820,479 232,290 13,440 18,500 75,318 (3,766) 13,324 20,352 5,762 114,419 198,932 182,758 (33,870) 89,477
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1
241 241 241 241
01 01 01 01
App
Objct
0010 0010 0010 0010
2820 2830 2920 2990
Description Retirement FICA In Lieu of Health Other Benefits
011 Millennium MS Compensation 1 112 03 0011 1240 Salary/Teacher 1 112 03 0011 1791 Salary/Off Schedule 1 112 03 0011 2100 Benefits 1 112 03 0011 2820 Retirement 1 112 03 0011 2830 FICA 1 112 03 0011 2920 In Lieu of Health 1 222 03 0011 1230 Salary/Library Salary/Library Aide 1 222 03 0011 1630 1 222 03 0011 1791 Salary/Off Schedule 1 222 03 0011 2100 Benefits 1 222 03 0011 2820 Retirement 1 222 03 0011 2830 FICA 1 222 03 0011 2920 In Lieu of Health 1 241 03 0011 1150 Salary/Principal 1 241 03 0011 1151 Salary/Asst Principals 1 241 03 0011 1620 Salary/Secretary 1 241 03 0011 1791 Salary/Off Schedule 1 241 03 0011 2100 Benefits 1 241 03 0011 2820 Retirement 1 241 03 0011 2830 FICA 1 241 03 0011 2920 In Lieu of Health 1 241 03 0011 2990 Other Benefits 012 Centennial MS Compensation 1 112 04 0012 1240 Salary/Teacher 1 112 04 0012 1791 Salary/Off Schedule 1 112 04 0012 2100 Benefits 1 112 04 0012 2820 Retirement 1 112 04 0012 2830 FICA 1 112 04 0012 2920 In Lieu of Health 1 222 04 0012 1230 Salary/Library 1 222 04 0012 1630 Salary/Library Aide 1 222 04 0012 1791 Salary/Off Schedule 222 04 0012 2100 Benefits 1 1 222 04 0012 2820 Retirement 1 222 04 0012 2830 FICA 1 241 04 0012 1150 Salary/Principal 1 241 04 0012 1151 Salary/Asst. Prin 1 241 04 0012 1620 Salary/Secretary 1 241 04 0012 1791 Salary/Off Schedule 1 241 04 0012 2100 Benefits 1 241 04 0012 2820 Retirement 1 241 04 0012 2830 FICA 1 241 04 0012 2920 In Lieu of Health 1 241 04 0012 2990 Other Benefits Contracted Services - Principal 1 241 04 0012 3190 013 Bartlett Compensation 1 111 06 0013 1240 1 111 06 0013 1791 1 111 06 0013 2100 1 111 06 0013 2820 1 111 06 0013 2830 1 111 06 0013 2920 1 129 06 0013 1240 1 129 06 0013 1791 1 129 06 0013 2100 1 129 06 0013 2820 1 129 06 0013 2830 1 222 06 0013 3190 1 241 06 0013 1150 1 241 06 0013 1620 1 241 06 0013 1630 1 241 06 0013 1791 1 241 06 0013 2100 1 241 06 0013 2820
Actual 2010-11
$ $
$ $
$ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher-Gifted Salary/Off Schedule Benefits Retirement FICA Contracted Service - Media Monitors Salary/Principal Salary/Secretary Salary/Aide Salary/Off Schedule Benefits Retirement
$
83
117,227 40,345 4,272 17,129 5,202,553
Budget Amendment #1 2011-12
$
2,215,661 (35,709) 449,996 449,176 157,648 11,161 74,572 (1,230) 16,635 15,121 5,248 107,056 98,986 98,630 (5,866) 76,840 62,589 21,336 10,326 3,828,176
$
2,087,253 (34,035) 478,224 423,103 147,995 7,387 74,572 (1,230) 16,615 15,121 5,350 96,869 93,989 (4,150) 22,787 39,076 14,124 4,272 4,792 128,614 3,620,728
$
717,561 (12,481) 219,454 145,248 50,906 2,210 145,298 (2,397) 31,692 29,463 10,169 1,271 100,937 28,123 10,371 (2,646) 33,745 28,803
$
$ $
119,199 37,988 4,272 17,129 5,436,946
5HFRPPHQGHG Budget 2012-13
$
2,298,562 (75,853) 484,167 551,747 175,840 10,232 75,318 (2,485) 17,467 18,079 5,762 106,889 95,691 99,476 (14,345) 80,682 72,506 23,107 10,326 4,033,169
$
2,159,517 (71,264) 443,454 518,370 165,203 7,754 75,318 (2,485) 17,446 18,079 5,762 95,691 93,629 (10,367) 23,926 45,444 14,483 4,272 10,144 129,818 3,744,194
$
707,848 (23,359) 216,483 169,912 54,150 919 146,752 (4,843) 33,277 35,226 11,227 3,961 100,781 30,678 10,784 (6,518) 27,865 34,144
$
$ $
% Change
134,053 37,952 4,272 17,129 5,418,907
-0.3%
2,298,562 (114,928) 435,750 621,090 175,840 10,232 75,318 (3,766) 15,720 20,352 5,762 107,056 95,691 99,476 (20,045) 80,682 81,663 23,120 10,326 4,017,902
-0.4%
2,159,517 (107,976) 399,109 583,519 165,203 7,754 75,318 (3,766) 15,701 20,352 5,762 107,056 90,201 93,629 (13,835) 37,926 78,600 22,253 4,272 10,144 3,750,738
0.2%
707,848 (35,392) 194,835 191,266 54,150 919 146,752 (7,338) 29,949 39,654 11,227 3,961 100,937 30,678 10,784 (9,176) 27,865 38,477
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1
241 241 241
06 06 06
App
Objct
0013 2830 0013 2920 0013 2990
014 Brummer Compensation 1 111 07 0014 1240 1 111 07 0014 1791 1 111 07 0014 2100 1 111 07 0014 2820 1 111 07 0014 2830 1 111 07 0014 2920 1 222 07 0014 3190 1 241 07 0014 1620 1 241 07 0014 1630 1 241 07 0014 1791 1 241 07 0014 2100 1 241 07 0014 2820 1 241 07 0014 2830 1 241 07 0014 2920 1 241 07 0014 3190 015 Dolsen Compensation 1 111 08 0015 1240 1 111 08 0015 1791 1 111 08 0015 2100 1 111 08 0015 2820 1 111 08 0015 2830 1 111 08 0015 2920 1 222 08 0015 3190 1 241 08 0015 1150 1 241 08 0015 1620 1 241 08 0015 1630 1 241 08 0015 1791 1 241 08 0015 2100 1 241 08 0015 2820 1 241 08 0015 2830 1 241 08 0015 2920 1 241 08 0015 2990 1 241 08 0015 3190 016 Kent Lake Compensation 1 111 09 0016 1240 1 111 09 0016 1791 1 111 09 0016 2100 1 111 09 0016 2820 1 111 09 0016 2830 1 111 09 0016 2920 1 222 09 0016 3190 1 241 09 0016 1150 1 241 09 0016 1620 1 241 09 0016 1630 1 241 09 0016 1791 1 241 09 0016 2100 1 241 09 0016 2820 1 241 09 0016 2830 1 241 09 0016 2920 1 241 09 0016 2990 017 Salem Compensation 1 111 10 0017 1240 1 111 10 0017 1791 1 111 10 0017 2100 1 111 10 0017 2820 1 111 10 0017 2830 1 111 10 0017 2920 1 222 10 0017 3190 1 241 10 0017 1150 1 241 10 0017 1620 1 241 10 0017 1630 1 241 10 0017 1791 1 241 10 0017 2100 1 241 10 0017 2820
Actual 2010-11
Description FICA In Lieu of Health Other Benefits $ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Service - Media Monitors Salary/Secretary Salary/Aide Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Services - Principal
$
$ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Service - Media Monitors Salary/Principal Salary/Secretary Salary/Aide Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Other Benefits Contracted Services - Principal
$
$ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Service - Media Monitors Salary/Principal Salary/Secretary Salary/Aide Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Other Benefits
$
$ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Service - Media Monitors Salary/Principal Salary/Secretary Salary/aide Salary/Off Schedule Benefits Retirement
$
84
9,849 5,047 1,552,623 996,273 (17,309) 210,009 206,380 72,685 4,486 1,377 31,365 10,975 (1,174) 15,688 8,359 2,823 121,428 1,663,365 820,066 (14,260) 226,150 165,547 57,763 1,557 95,000 41,698 (2,662) 31,626 28,219 9,573 4,750 0 1,465,027
Budget Amendment #1 2011-12
$ $
$ $
$
1,394,555 (20,674) 310,447 283,236 98,840 4,272 1,370 100,937 32,122 11,431 (3,327) 35,970 29,832 10,049 5,047 2,294,107
$
759,535 (14,143) 179,502 160,235 55,058 1,496 100,937 41,261 (3,681) 18,775 29,369
$
$
10,882 5,047 1,565,214 970,705 (32,033) 231,010 233,008 74,259 5,942 31,182 10,481 (3,208) 16,472 10,001 3,187 1,424 122,543 1,674,974 916,316 (30,238) 252,693 219,952 70,098 1,536 3,961 100,781 32,536 10,177 (6,615) 33,207 34,444 10,977 5,046 1,654,873
5HFRPPHQGHG Budget 2012-13
$ $
$ $
$
1,540,809 (50,847) 343,005 369,856 117,872 4,272 5,942 100,781 32,773 11,878 (6,764) 37,769 34,909 11,125 5,046 2,558,426
$
756,337 (24,959) 178,746 181,551 57,860 3,354 3,961 100,781 29,512 9,940 (6,364) 19,714 33,661
$
$
% Change
10,893 5,047 1,553,335
-0.8%
970,705 (48,535) 204,444 209,707 74,259 5,942 31,182 10,481 (4,150) 16,472 11,258 3,187 1,424 122,543 1,608,920
-3.9%
916,316 (45,816) 227,424 247,596 70,098 1,536 3,961 100,937 32,536 10,177 (9,301) 33,207 38,815 10,989 5,046 1,643,522
-0.7%
1,540,809 (77,040) 308,705 416,339 117,872 4,272 5,942 100,937 32,773 11,878 (9,494) 37,769 39,339 11,137 5,046 2,546,282
-0.5%
756,337 (37,817) 160,871 204,368 57,860 3,354 3,961 100,937 29,512 9,940 (8,976) 19,714 37,934
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1
241 241 241
10 10 10
App
Objct
0017 2830 0017 2920 0017 2990
018 Sayre Compensation 1 111 11 0018 1240 1 111 11 0018 1791 1 111 11 0018 2100 1 111 11 0018 2820 1 111 11 0018 2830 1 111 11 0018 2920 1 222 11 0018 3190 1 241 11 0018 1150 1 241 11 0018 1620 1 241 11 0018 1630 1 241 11 0018 1791 1 241 11 0018 2100 1 241 11 0018 2820 1 241 11 0018 2830 1 241 11 0018 2920 1 241 11 0018 2990
Actual 2010-11
Description FICA In Lieu of Health Other Benefits $ Salary/Teacher Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Service - Media Monitors Salary/Principal Salary/Secretary Salary/Aide Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Other Benefits
019 Middle School Alternative Ed. 1 112 03 0019 1241 Salary/Teacher 1 112 03 0019 1791 Salary/Off Schedule 1 112 03 0019 2100 Benefits 1 112 03 0019 2820 Retirement 1 112 03 0019 2830 FICA
$
$ $
$
020 Instruction - Other Wages 1 190 20 0020 1700 1 190 20 0020 1702 1 190 20 0020 2820 1 190 20 0020 2830 1 190 20 0020 2840 1 221 20 0020 1250 1 221 20 0020 1290 1 221 20 0020 1792 1 221 20 0020 1793 1 221 20 0020 2820 1 221 20 0020 2830
Longevity/Instruction Salary/504 stipend Retirement FICA Workers Comp/Instruction Sal/Mentors Salary/Facilitators Salary/Travel Stipend Salary/Oversize Class Retire/Mentors Fica/Mentors
$
021 Transportation Admin. 1 271 28 0021 1170 1 271 28 0021 1620 1 271 28 0021 1690 1 271 28 0021 1791 1 271 28 0021 1980 1 271 28 0021 2110 271 28 0021 2820 1 1 271 28 0021 2830 1 271 28 0021 2920 1 271 28 0021 2990
Salary/Trans Supervision Salary/Secretary Trans Salary/Dispatcher Salary/Off Schedule Clerical OT Benefits Retirement FICA In Lieu of Health Other Benefits
$
022 Admin Services Comp. 1 232 21 0022 1170 1 232 21 0022 1620 1 232 21 0022 1791 1 232 21 0022 2100 1 232 21 0022 2820 1 232 21 0022 2830 1 232 21 0022 2920 1 232 21 0022 2990 1 232 21 0022 1340 1 283 21 0022 1620 1 283 21 0022 1791 1 283 21 0022 1980 1 283 21 0022 2100 1 283 21 0022 2820 1 283 21 0022 2830 1 283 21 0022 2920
$
$ Salary/Asst. Supt. Admin Services Salary/Secretary Adm Ser Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Other Benefits Mgr. of Payroll and Benefits Salary/Secretary Personnel Salary/Off Schedule Clerical OT Benefits Retirement FICA In Lieu of Health
$
$
85
10,069 4,272 5,047 1,347,732
Budget Amendment #1 2011-12
$
1,349,835 (22,330) 285,903 273,559 96,265 6,408 1,443 100,937 32,350 13,877 (2,886) 28,127 29,908 10,686 1,424 5,047 2,210,553
$
139,534 (2,302) 33,231 28,294 10,021 208,778
$
$
$
36,762 5,400 1,116 397 42,870 10,575 89,833 40,000 13,998 6,235 247,186
$
68,046 4,005 44,514 (1,665) 26,591 23,359 8,390 427 4,883 178,550
$
121,783 84,317 (3,565) 33,287 41,945 14,007 2,136 9,743 11,257 52,247 (1,698) 1,570 4,216 12,757 4,728 2,136 390,866
$
$
$
$
10,728 2,136 5,046 1,362,004
5HFRPPHQGHG Budget 2012-13
$
1,330,810 (43,917) 281,872 319,448 101,807 10,681 5,942 100,781 33,673 11,878 (6,833) 29,533 35,125 11,194 5,046 2,227,040
$
140,930 (4,651) 34,893 33,829 10,781 215,782
$
$
$
40,448 4,500 10,789 3,439 64,902 11,550 89,833 40,000 24,336 10,816 300,613
$
56,093 42,526 (3,254) 17,958 23,673 7,544 1,752 146,292
$
121,594 71,655 (6,377) 48,309 46,387 14,784 9,742 29,266 45,656 (4,481) 1,500 23,056 10,959 3,493 1,068 416,610
$
$
$
$
% Change
10,740 2,136 5,046 1,355,917
-0.4%
1,330,810 (66,541) 253,685 359,596 101,807 10,681 5,942 100,937 33,673 11,878 (9,584) 29,533 39,582 11,206 5,046 2,218,252
-0.4%
140,930 (7,047) 31,403 38,080 10,781 214,148
-0.8%
4,500 9,549 344 66,200 11,550 89,833 40,000 27,394 10,816 260,186
-13.4%
59,599 42,526 (5,106) 26,591 27,595 7,813 1,752 160,770
9.9%
121,594 71,655 (9,662) 48,309 52,217 14,784 9,742 31,127 45,656 (6,104) 1,500 23,056 12,337 3,493 1,068 420,771
1.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
023 Employee Adjustments 1 111 21 0023 1240 1 111 21 0023 1240 1 111 21 0023 1290 1 111 21 0023 1291 1 111 21 0023 1791 1 111 21 0023 2110 1 111 21 0023 2820 1 111 21 0023 2830 1 111 21 0023 3110 1 112 21 0023 3110 1 113 21 0023 3110 1 283 21 0023 1870 1 283 21 0023 2820 1 283 21 0023 2830 1 283 21 0023 2920 1 113 21 0023 3110
Actual 2010-11
Description Salary/Teacher Reductions Salary/Teacher Retirements/Resigns Salary/Schedule C Elementary Salary/Schedule C Additions Salary/Off Schedule Benefits Retirement FICA Long Term Subs- PCMI Elementary Long Term Subs- PCMI Middle School Long Term Subs- PCMI High School Salary/Long Term Teacher Sub Retirement FICA In Lieu of Health Long Term Subs- PCMI
$
$
024 Guidance Compensation 1 212 17 0024 1221 1 212 17 0024 1222 1 212 17 0024 1223 1 212 17 0024 1791 1 212 17 0024 2100 1 212 17 0024 2820 1 212 17 0024 2830 1 212 17 0024 2920 1 216 17 0024 3136
Salary/Guidance Salary/Guidance Salary/Guidance Elem Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Cont. Serv. Elem. Social Worker
026 CITA Compensation 1 226 23 0026 1120 1 226 23 0026 1130 1 226 23 0026 1290 1 226 23 0026 1620 1 226 23 0026 1791 1 226 23 0026 1980 1 226 23 0026 2100 1 226 23 0026 2820 1 226 23 0026 2830 1 226 23 0026 2920 1 226 23 0026 2990 1 226 23 0026 3190
Salary/Asst. Supt. of Instruct. Salary/Curriculum Coordinator Sal/Tech Facilitator Salary/Secretary Salary/Off Schedule Clerical OT Benefits Retirement FICA In Lieu of Health Other Benefits Contracted Services/Asst. Supt.
$
$
$
$
027 Ext. Communications 282 20 0027 3150 1 1 282 20 0027 3430 1 282 20 0027 3600 1 282 20 0027 7900
Cont Services Postage Print & Publish. Misc Expense
028 Admin Services Operations 1 110 21 0028 1870 1 110 21 0028 2820 1 110 21 0028 2830 1 110 21 0028 3110 1 232 21 0028 1890 1 232 21 0028 2490 1 232 21 0028 2820 1 232 21 0028 2830 1 232 21 0028 3100 1 232 21 0028 3190 1 232 21 0028 3192 1 232 21 0028 3193 1 232 21 0028 3200 1 232 21 0028 3430 1 232 21 0028 3500 1 232 21 0028 3600 1 232 21 0028 4120 1 232 21 0028 4220 1 232 21 0028 5910 1 232 21 0028 5993 1 232 21 0028 5995 1 232 21 0028 5996 1 232 21 0028 6410
Salary/Teacher Subs Retirement FICA Contracted Serv./Teacher Subs Salary/Secretary Subs Salary/Other Retirement FICA Contract Serv/Blood Path. Contract Serv/PCMI Contract Serv/Criminal History Contract Serv/NEOLA Inserv & Travel Postage Advertising Print & Publishing Cont Maint/STMS Equip Rental Supply Supply/Longevity Supply/New Teacher Induction Supply/Cheers Furn & Equip
$
$ $
86
Budget Amendment #1 2011-12
0 19,539 4,036 1,437 74,058 48,859 26,427 39,098 3,499 2,978 219,931
$
252,209 223,614 (8,281) 114,305 95,947 33,991 32,240 744,025
$
180,580 55,453 135,064 (7,314) 107,053 74,412 25,663 8,763 150,511 730,185 2,052 2,052 1,742 332 129 2,145 2,194 235 220 724 (1,539) 1,454 12 4,045 1,152 5,377 2,680 5,414 3,829 106 -
$
$
$
$ $
$ $
5HFRPPHQGHG Budget 2012-13
20,000 4,801 1,530 50,000 20,000 10,000 30,000 7,201 2,295 145,827
$
313,629 172,691 (16,049) 120,020 116,736 37,203 6,408 32,240 782,879
$
180,297 64,581 130,112 (15,968) 101,256 90,013 28,687 9,029 150,209 738,215 1,500 255 115 5,000 5,000 850 383 2,000 300 3,000 2,300 100 800 3,500 7,000 3,000 6,000 1,000 800 800
$
$
$
$ $
$ $
% Change
384,351 (162,364) 20,000 (11,099) 151,173 65,387 18,512 65,000 40,000 20,000 35,000 9,457 2,678 638,094
337.6%
313,629 172,691 (24,316) 108,018 131,408 37,203 6,408 32,240 777,281
-0.7%
121,783 180,580 64,581 130,112 (21,988) 118,256 134,309 38,025 9,029 774,686
4.9%
1,500 255 115 5,000 5,000 850 383 2,000 300 1,500 2,300 100 1,800 3,500 7,000 3,000 6,000 1,500 800 800
0.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
Description
0028 0028 0028 0028 0028 0028
6411 7400 7900 3430 3600 2490
Furn & Equip - ADA Dues & Fees Misc Expense Postage Print & Publish. Other Professional Serv PD
030 CITA Operations 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 110 23 0030 1 111 23 0030 1 111 23 0030 1 112 23 0030 1 112 23 0030 1 112 23 0030 1 113 23 0030 1 113 23 0030 1 113 23 0030 1 221 23 0030 1 221 23 0030 1 221 23 0030 1 221 23 0030 1 221 23 0030 1 221 23 0030 221 23 0030 1 1 221 23 0030 1 221 23 0030 1 221 23 0030 1 221 23 0030 1 221 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030 1 226 23 0030
1873 2820 2830 3111 5110 5210 5900 5990 5991 5993 5110 5210 5110 5210 6410 5110 5210 6410 1290 1820 2820 2830 3140 3190 3221 5100 5994 6410 7400 7902 1291 1872 1890 2820 2830 3190 4270 5210 5731
Salary/Subs - Inser & Travel Retirement FICA Contracted Subs Instructional Supplies Instrutional Textbooks Supply/Subject Area Comm. Supply/Curriculum Supply/All Day Kindergarten NCA Accreditation Instructional Supplies-Elementary Instrutional Textbooks-Elementary Instructional Supplies-Middle School Instrutional Textbooks-Middle School Furn & Equip-Middle school Instructional Supplies-High School Instrutional Textbooks-High School Furn & Equip-High school Salary/Teacher Confer Stipend Salary/Curriculum Assistance Retirement FICA Cont Services/ Prof Staff Dev. Contract Serv/PCMI Inserv & Travel/District Supply -Testing Interdisciplinary Teaming Furn & Equip/Crm Dues & Fees Crm Misc Exp/Crm Improv Bus. Buddy Facilitator Salary/Teacher Subs Staff Dev. Sal/Sec subs Crm Retirement FICA Contract Serv/PCMI Rental of Equip/Crm Software Equipment Repairs
1 1 1 1 1 1
232 232 232 282 282 283
21 21 21 20 20 21
037 South Lyon East High School Allocation 1 113 02 0037 1870 Salary/Teacher Subs 1 113 02 0037 1872 Salary/Teacher Subs Staff Dev. 1 113 02 0037 1970 Salary/Extra Duty 1 113 02 0037 2820 Retirement 1 113 02 0037 2830 FICA 1 113 02 0037 3110 Teacher Subs-Contracted 1 113 02 0037 3111 Staff Dev Subs-Contracted 1 113 02 0037 3112 School Impv. Subs-Contracted 1 113 02 0037 3430 Postage 1 113 02 0037 4120 Equip Repair 1 113 02 0037 4220 Equipment Rental 1 113 02 0037 5100 Tch Supply 1 113 02 0037 5110 Supply - Voc Ed 1 113 02 0037 5150 Technology Supply 1 113 02 0037 5180 Supply - Food 1 113 02 0037 5200 Textbooks 1 113 02 0037 5210 Textbooks - Voc Ed Misc Supply/Graduation 1 113 02 0037 5990 1 113 02 0037 6410 Furn & Equipment 1 113 02 0037 6412 Furn & Equip/C/O HS 1 113 02 0037 7900 Misc Expense 1 113 02 0037 7901 Misc Exp/Supplemental 1 212 02 0037 1224 In-School Suspension 1 212 02 0037 1791 Salary/Off Schedule
Actual 2010-11
Budget Amendment #1 2011-12
75 2,768 4,386
$ $
4,625 42,105 8,653 892 656 33,734 12,605 6,875 36,653 6,644 17,774
$ $
6,444 6,111
$
14,746 10,507 1,978 781 4,015 14,259 14,105 13,732 1,117 8,101 2,047 79 443 523 192 3,087 36,668 688 264,109
$
29,637
87
300 5,000 8,000 1,500 7,000 65,503 4,500 1,521 597 33,890 21,780 250,000 11,000 63,000 9,800
5HFRPPHQGHG Budget 2012-13
$ $
5,500
300 5,000 8,000 1,500 7,000 65,503
3,300 21,937 4,277 1,678 9,400 3,205 19,684 26,600 5,500 11,770 1,760 17,380 4,435
$
937 339 13,904 34,000 2,200 583,894
$
1,298 343 14,042 46,399 2,420 558,641
$
20,000
$
22,758
3,388 1,530 15,000 2,500 500
43,586 13,670 38,585 4,510 4,590 13,104 17,818 6,402 (228)
34,098 2,500 5,500 35,000 750 7,000 5,000 12,500 1,000 7,500 -
2,000
0.0%
4,500 1,232 344 36,900 21,998 8,800 35,500 12,000 145,888 12,500 40,000 40,000 21,904 5,995 1,676 12,400 3,236 22,667 23,800 5,000 11,500 1,777 20,044 4,478
4,717 2,255 18,313 3,648 150 11,468 200
% Change
3,855 1,741 17,069 2,845 569 2,276 38,800 2,845 6,258 39,827 853 7,965 5,690 14,224 1,138 8,534 -
-4.3%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
212 212 212 219 219 219 219 219 221 221 221 221 221 221 221 221 222 222 222 241 241 241 241 241 241 249 249 261 261 271 271 271 271 282 282
02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02 02
App
Objct
0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037 0037
2100 2820 2830 1692 1693 2820 2830 3190 1872 1875 2820 2830 3120 3220 3221 7904 5300 5400 5990 1890 2820 2830 3190 4220 5910 4220 5999 3410 4101 1613 2820 2830 4130 3410 3430
Actual 2010-11
Description Benefits Retirement FICA Salary/Lunch Aide Salary/Hall Monitors Retirement FICA Contract Serv/PCMI Salary/Teacher Subs S/Dev Salary/Teacher Subs - PA25 Retirement FICA Inservice Training Consultant/School Improv. Inservice/Staff Development Misc Expense/PA 25 Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Contract Serv/PCMI Equipment Rental Office Supply Rental-Graduation Supply-Graduation Telephone Cont Maint Inst Salary/Field Trips Retirement FICA Bus Mileage Charge Telephone Postage
038 South Lyon East High School Auditorium 1 310 02 0038 1590 Salary/Auditorium Tech Salary/Off Schedule 1 310 02 0038 1791 1 310 02 0038 2100 Benefits 1 310 02 0038 2820 Retirement 1 310 02 0038 2830 FICA 1 310 02 0038 3190 Contract Serv/PCMI 1 310 02 0038 3210 Inservice / Travel 1 310 02 0038 5910 Supply/Auditorium 1 310 02 0038 6410 Equipment/Auditorium 039 South Lyon East High School Extra Curricular 1 219 02 0039 1299 Salary/E.Curricular 1 219 02 0039 1691 Salary/Parking Lot Attendant 1 219 02 0039 2820 Retirement 1 219 02 0039 2830 FICA 1 219 02 0039 3190 Extra Curricular Contracted Serv. 1 219 02 0039 3220 Inser & Travel/Speech 1 261 02 0039 1962 Salary - Building Engineer OT 1 261 02 0039 1964 Salary - Custodial OT 1 261 02 0039 2820 Retirement 1 261 02 0039 2830 FICA 1 271 02 0039 1615 Salary - Bus Drivers 1 271 02 0039 2820 Retirement 1 271 02 0039 2830 FICA 1 271 02 0039 4130 Bus Mileage Charge 040 South Lyon High School Allocation 1 113 01 0040 1870 Salary/Teacher Subs Salary/Teacher Subs Staff Dev. 1 113 01 0040 1872 1 113 01 0040 1970 Salary/Extra Duty 1 113 01 0040 2820 Retirement 1 113 01 0040 2830 FICA 1 113 01 0040 3110 Teacher Subs-Contracted 1 113 01 0040 3111 Staff Dev Subs-Contracted 1 113 01 0040 3112 School Impv. Subs-Contracted 1 113 01 0040 3190 Cont.Services/Professional
$ $
$ $
2,864 1,308 418 89 19,143 3,888 1,449 10,114 167 1,844 733 564 2,695 88 45 7,173 7,898 2,065 2,594 521 194 1,820 34,709 20,179 3,581 3,439 2,304 1,304 265 55 20 673 346,628 25,905 (418) 8,472 4,992 1,784 884 636 42,255
Budget Amendment #1 2011-12 4,000 1,271 574 14,500 9,000 5,541 1,990 2,500 250 124 57 4,244 2,000 1,500 5,000 2,500 1,246 1,416 240 108 20,000 25,000
1,500 3,000 508 230
$ $
$ $
$
39,518 16,105 13,706 5,431 15,217 1,934 843 1,701 518 195 1,213 249 90 1,997 98,717
$
63,886 11,098 4,743 25,890 2,578 -
88
5HFRPPHQGHG Budget 2012-13
5,062 9,500 278,626 30,405 (1,003) 1,721 7,298 2,326 3,000 150 1,000 44,897
$ $
$
4,552 1,446 653 16,500 10,241 6,305 2,264 2,845 284 141 65 4,829 2,276 1,707 5,690 2,845 1,418 1,611 273 123 22,758 28,448 1,707 3,414 578 261 5,760 10,810 317,048 30,405 (1,520) 1,721 8,216 2,326 3,000 150 1,000 45,297
$
$
53,111 19,040 17,319 5,520 6,620 4,500 2,500 3,500 1,440 459 3,000 720 230 117,958
$
53,111 19,040 19,496 5,520 6,620 4,500 2,500 3,500 1,621 459 3,000 811 230 2,000 122,407
$
40,000
$
40,520
10,000 3,060 22,000 5,500 -
10,130 3,100 22,286 5,572 -
% Change
13.8%
0.9%
3.8%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
113 113 113 113 113 113 113 113 113 113 113 113 113 113 113 113 212 212 212 212 212 219 219 219 219 219 221 221 221 221 221 221 221 221 222 222 222 241 241 241 241 241 241 261 261 271 271 271 271 282 282
01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01 01
App
Objct
0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040 0040
3430 4120 4220 5100 5110 5120 5150 5180 5200 5210 5990 6410 6412 7410 7900 7901 1224 1791 2100 2820 2830 1692 1693 2820 2830 3190 1872 1875 2820 2830 3120 3220 3221 7904 5300 5400 5990 1890 2820 2830 3190 4220 5910 3410 4101 1613 2820 2830 4130 3410 3430
Description Postage Equip Repair Equipment Rental Tch Supply Supply - Voc Ed Supply - Band Technology Supply Supply - Food Textbooks Textbooks - Voc Ed Misc Supply/Graduation Furn & Equipment Furn & Equip/C/O HS Dues and Fees Misc Expense Misc Exp/Supplemental In-School Suspension Salary/Off Schedule Benefits Retirement FICA Salary/Lunch Aide Salary/Hall Monitors Retirement FICA Cont.Services/Professional Salary/Teacher Subs S/Dev Salary/Teacher Subs - PA25 Retirement FICA Conf&Travel/School Improv. Consultant/School Improv. Inservice/Staff Development Misc Expense/PA 25 Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Cont.Services/Professional Equipment Rental Office Supply Telephone Cont Maint Inst Salary/Field Trips Retirement FICA Bus Mileage Charge Telephone Postage
041 South Lyon High School Auditorium 1 310 01 0041 1590 Salary/Auditorium Tech 1 310 01 0041 1791 Salary/Off Schedule 1 310 01 0041 2100 Benefits 1 310 01 0041 2820 Retirement 1 310 01 0041 2830 FICA 1 310 01 0041 3190 Contract Serv/PCMI 1 310 01 0041 5910 Supply/Auditorium 1 310 01 0041 6410 Equipment/Auditorium 043 HS Extra Curricular 1 219 01 0043 1290 1 219 01 0043 1299 1 219 01 0043 1691 1 219 01 0043 2820 1 219 01 0043 2830 1 219 01 0043 3190 1 219 01 0043 3220 1 261 01 0043 1962 1 261 01 0043 1964 1 261 01 0043 2820
Actual 2010-11 10,696 1,521
$ $
$
89
6,541 9,844 (431) 6,203 2,004 624 25,878 16,699 8,635 3,180 1,817 138 137 3,813 425 2,611 7,582 3,561 4,197 830 307 1,937 34,916 2,816 3,251 907 2,253 331 119 2,218 395,499 25,906 (419) 8,466 4,991 1,784 884 636 42,248 19,930 39,950 18,379 17,715 6,381 49,309 1,591 1,118 1,415 510
5HFRPPHQGHG Budget 2012-13
3,800 39,000 103,475 4,500 26,000 2,000 5,000 -
77,915 4,510 5,358 25,469 8,492 -
$ Salary/Accompanist Salary/E.Curricular Salary/Parking Lot Attendant Retirement FICA Cont.Services/PCMI Inser & Travel/Speech Salary - Building Engineer OT Salary - Custodial OT Retirement
Budget Amendment #1 2011-12
6,550 11,000 (490) 2,750 842 32,000 16,000 12,000 3,672 3,000 750 230 6,500 1,800 6,500 4,400 2,000 4,000 1,000 306 4,500
$ $
$ $
700 1,550 388 118 489 4,700 14,500 406,090 30,439 (1,004) 15,485 7,307 2,329 1,000 55,556 15,705 44,054 19,117 18,933 6,034 40,631 5,500 3,000 4,500 1,800
$ $
$ $
3,849 39,507 104,820 4,559 26,338 2,026 5,065 6,635 11,143 (496) 2,786 853 32,416 16,208 12,156 3,720 3,039 760 233 6,585 1,823 6,585 4,457 2,026 4,052 1,013 310 4,559 709 1,570 393 120 495 4,761 14,689 411,369
% Change
1.3%
30,439 (1,522) 15,485 8,225 2,329 1,000 55,956 15,705 44,054 19,117 21,313 6,034 40,631 5,500 3,000 4,500 2,027
0.7%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1
261 271 271 271 271
01 01 01 01 01
App
Objct
0043 0043 0043 0043 0043
2830 1615 2820 2830 4130
045 Millennium MS Alloc. 1 112 03 0045 1793 1 112 03 0045 1870 1 112 03 0045 1872 1 112 03 0045 1970 1 112 03 0045 2820 1 112 03 0045 2830 1 112 03 0045 3110 1 112 03 0045 3111 1 112 03 0045 3112 1 112 03 0045 4220 1 112 03 0045 4910 1 112 03 0045 5100 1 112 03 0045 5101 1 112 03 0045 5150 1 112 03 0045 5200 1 112 03 0045 5990 1 112 03 0045 6410 1 112 03 0045 6411 1 112 03 0045 6450 1 112 03 0045 7900 1 212 03 0045 1224 1 212 03 0045 1791 1 212 03 0045 2100 1 212 03 0045 2820 1 212 03 0045 2830 1 219 03 0045 1691 1 219 03 0045 2820 1 219 03 0045 2830 1 221 03 0045 1871 1 221 03 0045 1872 1 221 03 0045 2820 1 221 03 0045 2830 1 221 03 0045 3120 1 221 03 0045 3220 1 221 03 0045 3221 1 221 03 0045 3226 1 222 03 0045 5300 1 222 03 0045 5400 1 222 03 0045 5990 1 241 03 0045 1890 1 241 03 0045 2820 1 241 03 0045 2830 1 241 03 0045 3190 1 241 03 0045 4220 1 241 03 0045 5910 1 241 03 0045 6410 1 241 03 0045 7410 1 241 03 0045 7900 1 261 03 0045 1964 1 261 03 0045 2820 1 261 03 0045 2830 1 261 03 0045 4101 1 261 03 0045 7400 1 271 03 0045 1613 1 271 03 0045 2820 1 271 03 0045 2830 1 271 03 0045 4130 1 282 03 0045 3410 1 282 03 0045 3430
Description FICA Salary - Bus Drivers Retirement FICA Bus Mileage Charge
Salary/Class Size Overages Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Salary/Extra Duty Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Equipment Rental Other Purchased Services Teaching Supply Instructional Supply Supply / Technology Textbooks Misc Supply Furn & Equipment Furn & Equipment C/O Furn & Equipment Replacement Misc Expense Salary/In Schl Suspension Salary/Off Schedule Benefits Retirement FICA Salary/Lunch Aide Retirement FICA Salary/Teacher Subs Schl-Imp Salary/Teacher Subs- Staff D Retirement FICA Consultant/Schl Impr Inservice/Staff Development Conf&Travel/Schl Impr Conf&Travel/Schl Impr Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Cont.Services/PCMI Equip Rental Office Supply Furn & Equipment Dues and Fees Misc Expense Salary - Custodial OT Retirement FICA Cont Maint - Instruction Dues and Fees Salary/Field Trips Retirement FICA Bus Mileage Charge Telephone Postage
046 Millennium MS Extra Curricular 1 219 03 0046 1299 Salary/E. Curricular 1 219 03 0046 2820 Retirement 1 219 03 0046 2830 FICA 1 261 03 0046 1962 Salary - Building Engineer OT 1 261 03 0046 1964 Salary - Custodial OT 1 261 03 0046 2820 Retirement 1 261 03 0046 2830 FICA 1 271 03 0046 1615 Salary - Bus Driver
Budget Amendment #1 2011-12
Actual 2010-11
$ $
194 3,339 574 215 6,168 166,788 1,272 15,734 -
$ $
1,000 454 3,417 676 255 195 10,054 1,508 89
90
120 90 -
1,000 4,000 1,000 306 3,000 1,200 663 -
2,294 3,847 200,156
3,000 6,000 269,413
16,411 5,710 1,931 639
$
6,070 42,844 42,500 6,000 3,950 3,000 9,271 (413) 6,270 2,318 709 36,870 9,218 2,821 500 -
3,829 1,001 9,844 (304) 6,322 2,004 631 35,894 7,253 2,707 111 2,302 604 306 773 421
$
10,000 15,000
$
2,000 6,750 2,066 30,000 1,500 10,000
2,173 1,143 21,640 1,082 1,289 2,834 4,577 38,297 4,283 3,461 2,943 1,731
$
574 4,500 1,080 344 165,773
5HFRPPHQGHG Budget 2012-13
$ $
27,884 6,693 2,133 200 500 168 54 1,000
$ $
574 4,500 1,216 344 6,000 174,515 8,986 13,479 1,797 6,066 1,857 26,958 1,348 8,986 5,455 38,500 38,191 5,392 3,549 2,696 8,331 (371) 5,634 2,083 637 33,131 8,283 2,535 449 899 3,594 899 275 2,696 1,078 596 2,696 5,392 242,095 27,884 7,534 2,133 200 500 189 54 1,000
% Change
5.3%
-10.1%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1
271 271 271
03 03 03
App
Objct
0046 2820 0046 2830 0046 4130
047 Centennial MS Alloc. 1 112 04 0047 1870 1 112 04 0047 1872 1 112 04 0047 1970 1 112 04 0047 2820 1 112 04 0047 2830 1 112 04 0047 3110 1 112 04 0047 3111 1 112 04 0047 3112 1 112 04 0047 4220 1 112 04 0047 5100 1 112 04 0047 5101 1 112 04 0047 5150 1 112 04 0047 5170 1 112 04 0047 5200 1 112 04 0047 5990 1 112 04 0047 6410 1 112 04 0047 6411 1 112 04 0047 6450 1 112 04 0047 7410 1 112 04 0047 7900 1 212 04 0047 1224 1 212 04 0047 1791 1 212 04 0047 2100 1 212 04 0047 2821 1 212 04 0047 2831 1 219 04 0047 1691 1 219 04 0047 1791 1 219 04 0047 2100 1 219 04 0047 2820 1 219 04 0047 2830 1 221 04 0047 1870 1 221 04 0047 1872 1 221 04 0047 2820 1 221 04 0047 2830 1 221 04 0047 3120 1 221 04 0047 3220 1 221 04 0047 3221 1 222 04 0047 5300 1 222 04 0047 5400 1 222 04 0047 5990 1 241 04 0047 1890 1 241 04 0047 2820 1 241 04 0047 2830 1 241 04 0047 3190 1 241 04 0047 5910 1 261 04 0047 3410 1 261 04 0047 3430 1 261 04 0047 4101 1 271 04 0047 1613 1 271 04 0047 2820 1 271 04 0047 2830 1 271 04 0047 4130 1 282 04 0047 3410 1 282 04 0047 3430
Description Retirement FICA Bus Mileage Charge
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Salary/Extra Duty Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Equipment Rental Teaching Supply Instructional Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equipment Furn & Equipment C/O Equip Replacement Dues and Fees Misc Expense Salary/Restorative Salary - Off Schedule Benefits Retirement FICA Salary/Lunch Aide Salary - Off Schedule Benefits Retirement FICA Sal/Teacher Subs-School Impr Salary/Teacher Subs- Staff D Retirement FICA Consultant Fees/School Impr Inservice/Staff Development Conference and Travel Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Cont.Services/PCMI Office Supply Telephone Postage Cont Maint Instruction Salary/Field Trips Retirement FICA Bus Mileage Charge Telephone Postage
048 Centennial MS Extra Curricular 1 219 04 0048 1299 Salary/E. Curricular 1 219 04 0048 2820 Retirement 1 219 04 0048 2830 FICA 1 219 04 0048 6410 Band Instruments Salary - Building Engineer OT 1 261 04 0048 1962 1 261 04 0048 1964 Salary - Custodial OT 1 261 04 0048 2820 Retirement 1 261 04 0048 2830 FICA 1 271 04 0048 1615 Salary - Bus Driver 1 271 04 0048 2820 Retirement 1 271 04 0048 2830 FICA 1 271 04 0048 4130 Bus Mileage Charge 049 Bartlett Allocation
Actual 2010-11
$
132 48 1,182 26,053
$
16,677
Budget Amendment #1 2011-12
$
240 77 38,949
$
$
14,000
$
2,431 1,234 31,839 828 1,658
3,500 1,070 35,000 2,000 13,000 33,700 2,621 2,811 800 7,500 6,500 10,000 3,000
28,518 5,135 5,007 6,306 2,811 7,699 13,651 (257) 4,031 2,767 928 28,939 59 5,813 2,161 593 83 64 1,885 3,281 1,262 3,304 2,403 369 183 693 3,876
$ $
$
91
7,604 373 78 28 298 2,116 4,528 201,256 16,410 5,710 1,920 484 100 36 534 25,194
5HFRPPHQGHG Budget 2012-13
4,000 13,500 (601) 3,375 1,033 25,000 6,250 1,913 2,000 500 153 1,000 2,000 3,224 1,361 2,811 3,000 750 230 3,000 -
$ $
$
3,000 4,000 217,001 28,937 6,946 2,214 200 500 168 54 800 192 61 40,072
$ $
$
% Change
270 77 1,200 41,041
5.4%
14,427 3,607 1,103 36,068 2,061 13,397 34,728 2,701 2,897 824 7,729 6,698 10,305 3,092 4,122 13,912 (619) 3,478 1,065 25,763 6,441 1,971 2,061 515 158 1,031 2,061 3,322 1,403 2,897 3,092 773 237 3,092 3,092 4,122 223,620
3.1%
28,937 7,819 2,214 200 500 189 54 800 216 61 500 41,490
3.5%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
111 111 111 111 111 111 111 111 111 111 111 111 111 111 111 111 111 219 219 219 219 221 221 221 221 221 221 221 221 221 222 222 222 222 222 222 241 241 241 241 241 261 261 261 261 261 261 271 271 271 271 282 282
06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06 06
App
Objct
0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049 0049
1870 1872 2820 2830 3110 3111 3112 3430 4220 5100 5150 5170 5200 5990 6410 6450 7900 1691 2820 2830 3190 1870 1691 1872 2821 2831 3120 3220 3221 5100 1230 2820 2830 5300 5400 5990 1890 2820 2830 3190 5910 1964 2820 2830 3410 4101 4120 1613 2820 2830 4130 3410 3430
050 Brummer Allocation 1 111 07 0050 1870 1 111 07 0050 1872 1 111 07 0050 2820 1 111 07 0050 2830 1 111 07 0050 3110 1 111 07 0050 3111 1 111 07 0050 3112 1 111 07 0050 3430 1 111 07 0050 4220 1 111 07 0050 5100 1 111 07 0050 5150 1 111 07 0050 5170 1 111 07 0050 5200 1 111 07 0050 5990 1 111 07 0050 6410 1 111 07 0050 6411 1 111 07 0050 7900 1 219 07 0050 1691 1 219 07 0050 2820 1 219 07 0050 2830 1 219 07 0050 3190
Actual 2010-11
Description Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Postage Cont Maint Instruction Teaching Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equipment Furn & Equipment Replacement Misc Expense Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide Salary/Teacher Subs Schl-Imp Salary/Teacher Subs- Staff D Salary/Teacher Subs- Staff D Retirement FICA Consultant/School Improv. Inservice/Schl-Improvement Inservice/Staff Development Supply/Schl-Imp C/O Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Supply AV Salary/Secretary Subs Retirement FICA Cont.Services/PCMI Office Supply Salary - Custodial OT Retirement FICA Telephone Contracted Maint Instruction Building Improvement Salary/Field Trips Retirement FICA Bus Mileage Charge - Field Trips Telephone Postage
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Postage Cont Maint Instruction Teaching Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equipment Furn & Equipment C/O Misc Expense Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide
$
2,571
Budget Amendment #1 2011-12 $
514 229 20,908 150 967 785 21,125 10,182 1,510 4,731 628 3,517 17,344 3,537 1,306
$
119 8 9 1,242 558 153 32 12 670 331 151 2,914 566 215 859 320 1,021 6,841 1,869 384 137 2,902 111,317
$
$
1,620
$
41 124 22,120 751 1,139 669 26,381 2,609 973 801 24,087 1,155 20,581 4,166 1,553
92
500
5HFRPPHQGHG Budget 2012-13 $
500
125 38 12,000 1,500 -
125 38 12,000 1,000 -
8,000 36,235 3,000 1,000 1,000 1,500 4,000 21,000 5,250 1,607
8,000 34,000 3,000 1,000 1,000 1,500 3,000 23,897 5,974 1,828
1,500 300 75 23 400 450 300 2,500 625 191 1,500 100 25 8
1,000 300 75 23 600 500 300 2,500 625 191 883 100 25 8
1,800 450 138 2,000 2,500 800 112,440
1,800 450 138 2,000 2,500 800 111,680
5,000 400 1,350 414 15,640 4,520 29,075 23,487 2,140 837 900 10,000 1,869 25,000 6,250 1,913
$ $
% Change
5,000 400 1,350 414 15,640 4,520 23,300 2,900 1,600 837 900 10,000 1,869 25,000 6,250 1,913
-0.7%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
221 221 221 221 221 221 221 221 222 222 222 222 222 222 241 241 241 241 241 261 261 261 261 261 271 271 271 271 282 282
07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07 07
App
Objct
0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050 0050
1290 1871 2821 2831 3120 3220 3221 5990 1230 2820 2830 5300 5400 5990 1890 2820 2830 3190 5910 3410 4101 1964 2820 2830 1613 2820 2830 4130 3410 3430
051 Dolsen Allocation 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 111 08 0051 1 219 08 0051 1 219 08 0051 1 219 08 0051 1 219 08 0051 1 221 08 0051 1 221 08 0051 1 221 08 0051 1 221 08 0051 1 221 08 0051 1 221 08 0051 1 221 08 0051 1 221 08 0051 1 222 08 0051 1 222 08 0051 1 222 08 0051 1 222 08 0051 1 222 08 0051 1 222 08 0051 1 241 08 0051 1 241 08 0051 1 241 08 0051 1 241 08 0051 1 241 08 0051 1 261 08 0051 1 261 08 0051 1 261 08 0051 1 271 08 0051 1 271 08 0051
1870 1872 2820 2830 3110 3111 3112 4220 5100 5150 5170 5200 5990 6410 6450 7900 1691 2820 2830 3190 1870 1872 2820 2830 3120 3190 3220 5100 1230 2820 2830 5300 5400 5990 1890 2820 2830 3190 5910 3410 3430 4101 1613 2820
Description Sal/Teacher Subs-School Impr Salary/Teacher Subs- Staff D Retirement FICA Consultant Fees/School Impr Inservice/Staff Development Conference and Travel Supply/School Impr Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Cont.Services/PCMI Office Supply Telephone Cont Maint Instruction Salary - Custodial OT Retirement FICA Salary/Field Trips Retirement FICA Bus Mileage Charge - Field Trips Telephone Postage
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Cont Maint Instruction Teaching Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equip Furn & Equip Replacement Misc Expense Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide Sal/Tchr Subs Schl-Imp Salary/Teacher Subs- Staff D Retirement FICA Consultant/School Imp Cont.Services/PCMI Conf & Travel/School Imp Supply/School Imp Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Cont.Services/PCMI Office Supply Telephone Postage Contracted Maint-Instruction Salary/Field Trips Retirement
Budget Amendment #1 2011-12
Actual 2010-11
$
292 59 21 820 626 129 48 1,584 441 358 2,851 545 212 251 467 3,274 2,773 302 62 22 1,260 125,167
$
$
780
$
93
4,000 700 175 54 2,100 600 300 2,000 500 153 465
4,000 700 175 54 2,100 600 300 2,000 500 153 465
930 233 69 1,000 800 142,874
930 233 69 1,000 800 115,972
30,969
2,000 1,000 750 230 11,000 2,000 5,000 67,841
2,234 762 615 23,693 4,811 1,663
1,000 2,000 500 500 20,000 5,000 1,530
158 12 2,360 2,867 592 219 1,163 427 2,032 4,049 781 300 682 756 880 1,003 5,609 1,344 276
2,000 -
(5) 57 14,765 1,475 185
5HFRPPHQGHG Budget 2012-13
$ $
1,000 500 200 3,000 750 230 800
1,000 500 375 115 9,000 2,000 6,000 49,750 2,000 1,238 500 1,000 1,000 1,000 500 20,000 1,500 5,000 500 125 38 1,500 500 500 3,000 750 230 800
2,000 500
1,500 375
% Change
-18.8%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1
271 271 282 282
08 08 08 08
App
Objct
0051 0051 0051 0051
2830 4130 3410 3430
052 Kent Lake Allocation 1 111 09 0052 1870 1 111 09 0052 1872 1 111 09 0052 2820 1 111 09 0052 2830 1 111 09 0052 3110 1 111 09 0052 3111 1 111 09 0052 3112 1 111 09 0052 3430 1 111 09 0052 4220 1 111 09 0052 5100 1 111 09 0052 5150 1 111 09 0052 5170 1 111 09 0052 5200 1 111 09 0052 5990 1 111 09 0052 6410 1 111 09 0052 6450 1 111 09 0052 7900 1 212 09 0052 1224 1 212 09 0052 1791 1 212 09 0052 2100 1 212 09 0052 2820 1 212 09 0052 2830 1 219 09 0052 1691 1 219 09 0052 2820 1 219 09 0052 2830 1 219 09 0052 3190 1 219 09 0052 1290 1 221 09 0052 1872 1 221 09 0052 2820 1 221 09 0052 2830 1 221 09 0052 3190 1 221 09 0052 3220 1 221 09 0052 5100 1 222 09 0052 1230 1 222 09 0052 2820 1 222 09 0052 2830 1 222 09 0052 5300 1 222 09 0052 5400 1 222 09 0052 5990 1 241 09 0052 1890 1 241 09 0052 2820 1 241 09 0052 2830 1 241 09 0052 3190 1 241 09 0052 5910 1 261 09 0052 3410 1 261 09 0052 4101 1 261 09 0052 4120 1 261 09 0052 1964 1 261 09 0052 2820 1 261 09 0052 2830 1 271 09 0052 1613 1 271 09 0052 2820 1 271 09 0052 2830 1 271 09 0052 4130 1 282 09 0052 3410 1 282 09 0052 3430 053 Salem Allocation 1 111 10 0053 111 10 0053 1 1 111 10 0053 1 111 10 0053 1 111 10 0053 1 111 10 0053 1 111 10 0053 1 111 10 0053 1 111 10 0053 1 111 10 0053 1 111 10 0053
1870 1872 2820 2830 3110 3111 3112 4220 5100 5150 5170
Description FICA Bus Mileage Charge - Field Trips Telephone Postage
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Postage Cont Maint Instruction Teaching Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equipment Furn & Equipment Replacement Misc Expense Salary/Intervention Salary - Off Schedule Benefits Retirement FICA Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide Sal/ Other Salary/Teacher Subs- Staff D Retirement FICA Cont.Services/PCMI Conference and Travel Supply/School Impr Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Secretary Subs-Contracted Office Supply Telephone Cont Maint Instruction Building Improvement Salary - Custodial OT Retirement FICA Salary/Field Trips Retirement FICA Bus Mileage Charge - Field Trips Telephone Postage
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Cont Maint Instruction Teaching Supply Supply / Technology Supply / Art
Budget Amendment #1 2011-12
Actual 2010-11
$
100 2,823 110,437
$
1,489
$
152 4,000 600 900 136,983
$
115 2,500 114,911
$
3,000
$
2,920
83 113 15,146 7,122 1,710 980 49,341 3,203 1,959 1,340 1,712 3,887 6,054 (132) 3,724 1,234 408 28,875 5,531 2,182
750 230 19,000 -
730 223 19,000 -
9,000 21,925 1,956 1,775 2,475 11,348 7,450 7,500
9,000 20,533 2,608 1,760 2,250 10,900 7,500 7,500
25,000 6,250 1,913 200 1,000 250 75 700 2,700 675 207 2,000
1,875 574 2,500 625 191 25,000 200 1,000 250 77 300 300 2,630 2,700 675 207 2,000
$
100 25 8 50 4,000 850 131,061
$
500
$
1,937 316 399 163 200 1,002 207 76 392 235 1,221 4,560 894 331 600 1,454 5,877 1,193 243 89 3,479 160,829
$
100 25 8 50 4,000 850 132,412
$
395
$
500
25 30 16,935 875 22,143 25,673 1,014
94
5HFRPPHQGHG Budget 2012-13
125 38 10,000 3,000 4,000 17,462 1,300 1,000
125 38 10,000 4,500 21,318 1,300 600
% Change
-16.1%
-1.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
111 111 111 111 111 111 111 219 219 219 219 221 221 221 221 221 221 221 222 222 222 222 222 222 241 241 241 241 241 241 253 261 261 261 271 271 271 271 282 282
10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10 10
App
Objct
0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053 0053
5200 5201 5991 6410 6411 6450 7900 1691 2820 2830 3190 1872 2820 2830 3120 3220 3221 5990 1230 2820 2830 5300 5400 5990 1890 2820 2830 3190 5910 7410 6200 3410 3430 4101 1613 2820 2830 4130 3410 3430
054 Sayre Allocation 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 111 11 0054 1 219 11 0054 1 219 11 0054 1 219 11 0054 1 219 11 0054 1 221 11 0054 1 221 11 0054 1 221 11 0054 1 221 11 0054 1 221 11 0054 1 221 11 0054 1 221 11 0054 1 221 11 0054 1 222 11 0054 1 222 11 0054 1 222 11 0054 1 222 11 0054 1 222 11 0054 1 222 11 0054
1870 1872 2820 2830 3110 3111 3112 4220 5100 5150 5170 5200 5990 6410 6450 7900 1691 2820 2830 3190 1870 1872 2820 2830 3120 3220 3221 6410 1230 2820 2830 5300 5400 5990
Actual 2010-11
Description Textbooks Textbooks/c/o Misc Supply Furn & Equipment Furn & Equipment Carryover Equipment Replacement Misc Expense Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide Salary/Teacher Subs- Staff D Retirement FICA Consultant/School Improv. Conference Fees/School Imp . Inservice/Staff Development Supply/School Improvment Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Supply/AV Salary/Secretary Subs Retirement FICA Secretary Subs-Contracted Office Supply Dues and Fees Build Improvment Telephone Postage Cont Maint Instruction Salary/Field Trips Retirement FICA Bus Mileage Charge - Field Trips Telephone Postage
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Cont Maint Instruction Teacher Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equipment Equipment Replacement Misc Expense Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide Salary/Teacher Subs Schl-Imp Salary/Teacher Subs- Staff D Retirement/Staff Development FICA/Staff Development Consultant/School Improvment Inservice/School Improv. Inservice/Staff Development Equip/Schl Improvement Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Supply/AV
Budget Amendment #1 2011-12
1,344 650 266 20,796 4,220 1,562
1,000 1,000 12,000 500 20,000 5,000 1,530
747 113 57 571 209 43 16 509 398 151 5,290 1,033 392 1,796 553
500 3,000 -
$
806 777 4,410 669 138 50 1,895 116,551
$
$
4,187
$
95
525 675 3,000 750 230 2,000
1,000 1,000 8,000 4,000 500 24,000 1,500 500 125 38 525 675 3,000 750 230 1,500
-
-
1,500 375 115 1,500 3,000 680 96,305
3,000 750 230 1,500 3,000 680 94,884
19,228 9,280 1,520 1,918 2,268 12,495 6,194 307 27,800 5,640 2,098
3,500 500 1,000 306 15,000 2,400 7,000 24,674 21,275 1,500 3,000 2,500 2,343 500 28,500 7,125 2,180
830 170 62 847 45 1,113 728 152 56 498 709 151
4,000 400 100 31 2,500 850 1,800
773 315 20,418 1,549 967
5HFRPPHQGHG Budget 2012-13
$ $
5,000 850 1,463 448 18,500 3,000 7,500 25,000 3,500 1,995 4,000 2,500 5,000 2,000 492 6,500 1,625 497 22,000 3,000 600 150 46 2,500 850 1,000
% Change
-1.5%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
241 241 241 241 241 241 261 261 261 261 261 261 261 271 271 271 271 282 282
11 11 11 11 11 11 11 11 11 11 11 11 11 11 11 11 11 11 11
App
Objct
0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054 0054
1890 2820 2830 3190 5910 7410 3410 3430 4101 6200 1964 2820 2830 1613 2820 2830 4130 3410 3430
055 Hardy Allocation 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 261 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 111 12 0055 1 219 12 0055 1 219 12 0055 1 219 12 0055 1 219 12 0055 1 221 12 0055 1 221 12 0055 1 221 12 0055 1 221 12 0055 1 221 12 0055 1 221 12 0055 1 221 12 0055 1 222 12 0055 1 222 12 0055 1 222 12 0055 1 222 12 0055 1 222 12 0055 1 222 12 0055 1 222 12 0055 1 241 12 0055 1 241 12 0055 1 241 12 0055 1 241 12 0055 1 241 12 0055 1 261 12 0055 1 261 12 0055 1 261 12 0055 1 261 12 0055 1 261 12 0055 1 261 12 0055 1 271 12 0055 1 271 12 0055 1 271 12 0055 1 271 12 0055 1 282 12 0055 1 282 12 0055
1870 1872 2820 2830 3110 3111 3112 4101 5100 5150 5170 5200 5990 6410 6450 7900 1691 2820 2830 3190 1870 1872 2820 2830 3120 3220 3221 1230 2820 2830 5300 5400 6410 5990 1890 2820 2830 3190 5910 1964 2820 2830 3410 3430 4101 1613 2820 2830 4130 3410 3430
059 Maint/Oper SLEHS 1 261 02 0059 3830
Actual 2010-11
Description Salary/Secretary Subs Retirement FICA Secretary Subs-Contracted Office Supply Dues and Fees Telephone Postage Contracted Maint - Instruction Build Improvment Salary - Custodial OT Retirement FICA Salary/Field Trips Retirement FICA Bus Mileage Charge - Field Trips Telephone Postage
Salary/Teacher Subs Salary/Teacher Subs Staff Dev. Retirement FICA Teacher Subs-Contracted Staff Dev Subs-Contracted School Impv. Subs-Contracted Contracted Maint - Instruction Teacher Supply Supply / Technology Supply / Art Textbooks Misc Supply Furn & Equipment Equipment Replacement Misc Expense Salary-Playground/Lunch Aide Retirement FICA Contracted-Playground/Lunch Aide Salary/Teacher Subs Schl-Imp Salary/Teacher Subs- Staff D Retirement FICA Inservice Training Conference and Travel Inservice/Staff Development Media Specialist Extra Duty Retirement FICA Library Books & Supply Library Periodicals Library Furn & Equipment Supply/AV Salary/Secretary Subs Retirement FICA Secretary Subs-Contracted Office Supply Salary - Custodial OT Retirement FICA Telephone Postage Contracted Maint - Instruction Salary/Field Trips Retirement FICA Bus Mileage Charge - Field Trips Telephone Postage
Water/Sewer
Budget Amendment #1 2011-12
5HFRPPHQGHG Budget 2012-13
3,256 648 245 371 445
3,300 825 252 800
4,000 1,000 306 500 1,000
$
1,403 813 7,184 1,540 338 132 3,705 142,398
$
1,000 250 77 1,500 1,800 800 143,588
$
100 25 8 1,500 375 115 2,000 1,800 900 133,645
$
1,549
$
4,000
$
152 117 32,079 1,329
776 306 15,000 1,000 -
62,120 189 899 24,238 4,930 1,821
34,644 34,000 2,000 2,000 5,000 3,500 24,000 4,658 1,836 3,600 699 275 10,000 600 -
$
111 23 8 2,251 1,136 751 155 58 868 3,969 789 255 2,201 1,811 1,664 8,651 639 132 49 1,378 156,322
$
48,297
96
% Change
-6.9%
3,000 3,600 1,650 505 15,000 1,000 9,700 34,000 2,000 2,000 2,000 5,000 3,500 24,000 6,000 1,836
1,000 1,500 291 115 800 1,000 194 77
8,000 600 500 125 38 1,700 425 130 500 1,000 250 77
9,000 3,000 582 230
3,000 750 230
$
3,000 1,000 169,683
$
1,000 1,000 134,116
$
16,000
$
22,000
-21.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
Actual 2010-11
App
Objct
0059 0059 0059 0059
4120 5510 5520 5992
Cont Maintenance Heat Electric Misc Supply Maintenance
060 Maint/Oper SLHS 1 261 01 0060 3830 1 261 01 0060 4120 1 261 01 0060 5510 1 261 01 0060 5520 1 261 01 0060 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
061 Maint/Oper Millennium MS 1 261 03 0061 3830 1 261 03 0061 4120 1 261 03 0061 5510 1 261 03 0061 5520 1 261 03 0061 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
062 Maint/Oper Centennial MS 1 261 04 0062 3830 1 261 04 0062 4120 1 261 04 0062 5510 1 261 04 0062 5520 1 261 04 0062 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
063 Maint/Oper Bartlett 1 261 06 0063 3830 1 261 06 0063 4120 1 261 06 0063 5510 1 261 06 0063 5520 1 261 06 0063 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
064 Maint/Oper Brummer 1 261 07 0064 3830 1 261 07 0064 4120 1 261 07 0064 5510 1 261 07 0064 5520 1 261 07 0064 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
1 1 1 1
261 261 261 261
02 02 02 02
Description
$ $
$
$
$
$
$
065 Maint/Oper Dolsen 1 261 08 0065 3830 1 261 08 0065 4120 1 261 08 0065 5510 261 08 0065 5520 1 1 261 08 0065 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
066 Maint/Oper Kent Lake 1 261 09 0066 3830 1 261 09 0066 4120 1 261 09 0066 5510 1 261 09 0066 5520 1 261 09 0066 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
067 Maint/Oper Salem 1 261 10 0067 3830 1 261 10 0067 4120 1 261 10 0067 5510 1 261 10 0067 5520 1 261 10 0067 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
068 Maint/Oper Sayre 1 261 11 0068 3830 1 261 11 0068 4120 1 261 11 0068 5510 1 261 11 0068 5520 1 261 11 0068 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
074 Maint/Oper Hardy 1 261 12 0074 3830 1 261 12 0074 4120 1 261 12 0074 5510 1 261 12 0074 5520 1 261 12 0074 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
$
$
$
$ $
$
97
54,155 192,095 372,919 35,112 702,578 34,520 41,678 152,141 289,576 35,382 553,297
Budget Amendment #1 2011-12
$ $
$
9,009 19,403 77,090 95,853 17,252 218,607
$
4,830 23,822 55,186 93,695 7,259 184,792
$
$
$
2,081 9,456 26,864 27,456 9,388 75,245
$
26,493 30,551 44,612 9,994 111,650
$
$
$
2,404 10,104 23,403 28,709 7,503 72,123
$
7,152 5,752 31,326 41,143 4,839 90,212
$
$
$
19,046 11,637 30,163 26,122 8,512 95,480
$
3,706 10,919 26,702 22,546 7,798 71,671
$
18,537 10,852 38,619 75,731 12,117 155,856
$
$ $
$
30,000 172,886 387,836 27,000 633,722 45,000 44,000 136,927 286,680 42,000 554,607
5HFRPPHQGHG Budget 2012-13
$ $
$
12,000 33,000 69,381 94,894 21,000 230,275
$
6,500 28,000 49,667 92,758 10,500 187,425
$
$
$
2,500 16,000 24,178 27,181 9,500 79,359
$
24,000 27,496 44,166 9,000 104,662
$
$
$
2,200 11,500 21,063 28,422 7,250 70,435
$
8,900 9,200 28,193 40,732 7,200 94,225
$
$
$
21,500 12,000 27,147 25,861 12,000 98,507
$
4,000 9,500 24,032 22,321 11,200 71,052
$
5,250 9,200 34,757 74,974 12,000 136,181
$
$ $
$
% Change
26,000 186,927 384,932 45,000 664,859
4.9%
45,000 44,000 122,593 275,097 42,000 528,690
-4.7%
10,800 33,000 65,817 91,060 21,000 221,677
-3.7%
6,500 28,000 46,405 89,010 14,000 183,915
-1.9%
2,500 16,000 24,433 26,083 9,500 78,516
-1.1%
24,000 27,786 42,381 9,000 103,167
-1.4%
2,200 11,500 21,285 27,274 7,250 69,509
-1.3%
9,400 9,200 28,491 39,086 7,200 93,377
-0.9%
20,400 12,000 27,433 24,816 12,000 96,649
-1.9%
3,600 9,500 24,285 21,419 11,200 70,004
-1.5%
9,500 9,200 35,638 74,974 12,000 141,312
3.8%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
Actual 2010-11
Description
070 Maint/Oper Admin 1 261 20 0070 3830 1 261 20 0070 4100 1 261 20 0070 5510 1 261 20 0070 5520 1 261 20 0070 5992
Water/Sewer Cont Maintenance Heat Electric Misc Supply Maintenance
071 Maint/Oper Bus Garage 1 261 28 0071 3830 1 261 28 0071 4100 1 261 28 0071 5510 1 261 28 0071 5520 1 261 28 0071 5992
Water/Sewer Contracted Maintenance Heat Electric Misc Supply Maintenance
072 Maintenance Operations 1 261 26 0072 3150 1 261 26 0072 3190 1 261 26 0072 3210 1 261 26 0072 3222 1 261 26 0072 3410 1 261 26 0072 3420 1 261 26 0072 3430 1 261 26 0072 3840 1 261 26 0072 4100 1 261 26 0072 4110 1 261 26 0072 4120 1 261 26 0072 4121 1 261 26 0072 4210 1 261 26 0072 4220 1 261 26 0072 4230 1 261 26 0072 4290 1 261 26 0072 5521 1 261 26 0072 5730 1 261 26 0072 5910 1 261 26 0072 5992 1 261 26 0072 5993 1 261 26 0072 6410 1 261 26 0072 6450 1 261 26 0072 6550 1 261 26 0072 7900
Contracted Services-HVAC Contracted Services-Regulatory Training Inser & Travel Telephone Communications Postage Contracted Maint/Disposal Contracted Maint/Warehouse Contract Maint/Environmental Contract Maint/Contingency Contracted Maint/Office Equip Equipment Rental District Cont. Maint. Vehicle Rental Uniforms Electric/Street Lighting Vehicle Repairs and Parts Office Supply District Misc. Maint. Supplies Safety Supplies Furniture & Equipment Furniture & Equip. Replacement Vehicles Misc Expense
$
073 Maintenance Compensation 1 261 01 0073 1641 1 261 02 0073 1641 1 261 03 0073 1641 1 261 04 0073 1641 1 261 06 0073 1641 1 261 07 0073 1641 1 261 08 0073 1641 1 261 09 0073 1641 1 261 10 0073 1641 1 261 11 0073 1641 1 261 12 0073 1641 1 261 26 0073 1160 1 261 26 0073 1170 1 261 26 0073 1620 1 261 26 0073 1641 1 261 26 0073 1690 1 261 26 0073 1790 1 261 26 0073 1791 1 261 26 0073 1860 1 261 26 0073 1890 1 261 26 0073 1962 1 261 26 0073 1963 1 261 26 0073 1980 1 261 26 0073 2100 1 261 26 0073 2820 1 261 26 0073 2830 1 261 26 0073 2920 1 261 26 0073 3190
Salary/Bldg Engineer SLHS Salary/Bldg Engineer SLEHS Salary/Bldg Engineer MMS Salary/Bldg Engineer CMS Salary/Bldg Engineer Bartlett/ECC/Adm Salary/Bldg Engineer Brummer Salary/Bldg Engineer Dolsen Salary/Bldg Engineer Kent Lake Salary/Bldg Engineer Salem Salary/Bldg Engineer Sayre Salary/Bldg Engineer Hardy Salary/Manager (split from grounds) Salary/Director of Operations Salary/Secretary Salary - Roving Building Engineer Salary/Delivery-Warehouse In Lieu of Health/Operations Salary - Off Schedule Salary/BE Subs Salary/Secretary Subs Sal/Engineer O.T. Sal/Capital Proj O.T. Sal/Clerical OT Benefits Retirement FICA In Lieu of Health/Operations Contracted Services/PCMI
$
075 Custodial Compensation 1 261 01 0075 1640 1 261 02 0075 1640 1 261 03 0075 1640
$
$ $
$
$
$ Salary/Custodian SLHS Salary/Custodian SLEHS Salary/Custodian MMS
$
98
1,267 5,741 6,063 26,754 1,498 41,323 4,688 12,580 22,636 38,457 2,048 80,409
Budget Amendment #1 2011-12 $
$ $
$
33,206 20,942 413 9,238 1,303 7,800 660 4,280 52,747 10,968 428 21,940 11,214 2,795 4,413 10,453 25,513 60 218,373
$
63,961 64,322 66,926 35,404 31,306 17,751 17,595 17,595 17,615 17,636 17,757 51,230 2,735 124,249 103,542 57,887 (21,882) 11,865 79,401 6,923 236,559 158,603 57,963 5,342 16,516 1,258,801
$
175,320 145,246 108,234
$
$ $
1,500 6,800 5,457 26,486 1,800 42,043 9,500 6,000 20,372 38,072 3,400 77,345
5HFRPPHQGHG Budget 2012-13 $
$ $
$
54,500 17,000 3,000 19,500 750 6,500 1,600 6,500 2,500 60,000 500 1,000 1,000 2,300 18,500 9,500 4,250 7,500 9,500 1,500 227,400
$
66,144 66,144 66,144 34,965 31,179 17,482 17,482 17,482 17,482 17,482 17,482 51,230 122,876 104,894 61,693 (54,682) 15,000 83,500 1,600 217,634 180,985 57,679 8,715 15,000 1,235,593
$
185,078 160,654 107,191
$
$ $
% Change
1,300 6,800 6,548 26,486 1,800 42,934
2.1%
9,500 6,000 24,446 38,072 3,400 81,418
5.3%
54,500 17,000 3,000 20,500 400 7,900 1,600 3,000 2,500 69,000 1,500 2,250 2,000 2,300 23,000 6,500 4,750 12,000 8,000 1,500 243,200
6.9%
66,144 66,144 66,144 34,965 31,699 17,482 17,482 17,482 17,482 17,482 17,482 51,230 122,876 104,894 61,693 (70,783) 15,000 83,500 1,600 217,634 199,521 56,487 8,715 15,000 1,237,356
0.1%
185,078 160,654 107,191
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261
04 06 07 08 09 10 11 12 20 27 26 27 27 27 27 27 27 27 27 27 27 28
App
Objct
0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075 0075
1640 1640 1640 1640 1640 1640 1640 1640 1640 1160 1170 1640 1760 1791 1860 1960 2100 2820 2830 2840 2920 1640
Actual 2010-11
Description Salary/Custodian CMS Salary/Custodian Bartlett Salary/Custodian Brummer Salary/Custodian Dolsen Salary/Custodian Kent Lake Salary/Custodian Salem Salary/Custodian Sayre Salary/Custodian Hardy Salary/Custodian Admin Salary/Manager (was PCMI) Salary/Director of Operations Salary/Custodial Bus Garage Severance Pay Salary - Off Schedule Salary/Custodian subs Salary/Custodian extra/over time Benefits Retirement FICA Workers Compensation In Lieu of Health Salary/Custodial Bus Garage
$
076 Custodial Operations 1 261 01 0076 5990 1 261 01 0076 5997 1 261 01 0076 5998 1 261 02 0076 5990 1 261 02 0076 5997 1 261 02 0076 5998 1 261 03 0076 5990 1 261 03 0076 5997 1 261 03 0076 5998 1 261 04 0076 5990 1 261 04 0076 5997 1 261 04 0076 5998 1 261 06 0076 5990 1 261 06 0076 5997 1 261 06 0076 5998 1 261 07 0076 5990 1 261 07 0076 5997 1 261 07 0076 5998 1 261 08 0076 5990 1 261 08 0076 5997 1 261 08 0076 5998 1 261 09 0076 5990 1 261 09 0076 5997 1 261 09 0076 5998 1 261 10 0076 5990 1 261 10 0076 5997 1 261 11 0076 5990 1 261 11 0076 5997 1 261 12 0076 5990 1 261 12 0076 5997 1 261 12 0076 5998 1 261 20 0076 5990 1 261 20 0076 5997 1 261 28 0076 5990 1 261 28 0076 5997 1 261 27 0076 3200 1 261 27 0076 4100 1 261 27 0076 4111 1 261 27 0076 4120 1 261 27 0076 4220 1 261 27 0076 5990 1 261 27 0076 5991 1 261 27 0076 5997 1 261 27 0076 5998 1 261 27 0076 6410 1 261 27 0076 6420 1 261 27 0076 6450 1 261 28 0076 5990 1 261 28 0076 5997
Misc. Supplies/SLHS Cleaning Supplies/SLHS Gym Floor Supplies/SLHS Misc. Supplies/SLEHS Cleaning Supplies/SLEHS Gym Floor Supplies/SELHS Misc. Supplies/MMS Cleaning Supplies/MMS Gym Floor Supplies/MMS Misc. Supplies/CMS Cleaning Supplies/CMS Gym Floor Supplies/CMS Misc. Supplies/Bartlett Cleaning Supplies/Bartlett Gym Floor Supplies/Bartlett Misc. Supplies/Brummer Cleaning Supplies/Brummer Gym Floor Supplies/Brummer Misc. Supplies/Dolsen Cleaning Supplies/Dolsen Gym Floor Supplies/Dolsen Misc. Supplies/Kent Lake Cleaning Supplies/Kent Lake Gym Floor Supplies/Kent Lake Misc. Supplies/Salem Cleaning Supplies/Salem Misc. Supplies/Sayre Cleaning Supplies/Sayre Misc. Supplies/Hardy Cleaning Supplies/Hardy Gym Floor Supplies/Hardy Misc. Supplies/Admin Cleaning Supplies/Admin Misc. Supplies/GOC Cleaning Supplies/GOC Inser & Travel Repairs/Maintenance Services Gym Floor Maintenance Equipment Repair Uniforms Paper/Soap/Liners Misc. Supply Chemicals/Custodial Supply Gym Floor Finish Equipment Floor Mats Equipment Replacement Misc. Supplies/GOC Cleaning Supplies/GOC
$
077 Grounds Department 1 261 25 0077 1160
Salary/Suprv of Grounds
119,426 30,960 46,963 35,772 41,634 25,542 36,570 63,421 745 65,779 2,735 (26,029) 145,833 (1,976) 219,109 207,139 80,423 63,238 13,173 876 1,600,133
Budget Amendment #1 2011-12 92,539 30,846 43,690 30,846 44,382 30,846 30,846 57,918 6,422 65,929 -
$ $
$
6,408 3,653 14,400 4,874 4,444 9,140 2,358 3,730 2,062 3,110 908 2,534 1,800 1,332 1,674 1,800 1,433 1,459 1,495 2,078 908 1,932 908 1,296 1,041 1,449 532 1,492 3,656 18,193 654 6,696 42,521 50,870 2,552 24,575 42,844 8,666 634 282,111
$
25,998
99
5HFRPPHQGHG Budget 2012-13
(68,313) 125,000 25,000 201,580 250,508 79,836 98,246 14,953 6,422 1,620,419
% Change
92,539 36,154 43,690 36,154 44,382 36,154 36,154 57,918 6,422 65,929 -
$
(90,477) 145,000 25,000 201,580 293,133 82,990 98,246 14,953 6,422 1,685,267
4.0%
0.4%
$
$
7,000 7,000 6,000 7,000 7,000 5,000 5,500 7,800 5,000 7,000 3,000 4,000 1,400 4,000 4,500 1,400 4,000 5,000 1,800 2,000 4,000 3,500 4,500 4,000 5,000 2,000 6,000 1,500 2,500 3,000 10,500 7,000 5,000 10,000 10,000 11,000 4,000 44,000 1,500 1,400 235,800
$
5,857 4,427 5,371 3,765 5,000 5,000 3,000 7,357 4,500 904 500 750 500 4,309 500 1,093 500 2,000 500 1,500 500 500 2,000 500 2,000 500 1,400 1,500 100 500 300 3,000 958 18,037 11,000 40,758 62,062 723 20,379 12,000 500 300 236,850
$
25,233
$
25,233
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261 261
25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25 25
App
Objct
0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077 0077
1670 1791 1860 1961 2100 2820 2830 2840 2920 3150 3151 3222 4110 4290 5900 6410 6550
080 Special Education Comp. 1 122 01 0080 1244 1 122 01 0080 1791 1 122 01 0080 2100 1 122 01 0080 2820 1 122 01 0080 2830 1 122 01 0080 2920 1 122 02 0080 1244 1 122 02 0080 1791 1 122 02 0080 2100 1 122 02 0080 2820 1 122 02 0080 2830 1 122 02 0080 2920 1 122 03 0080 1244 1 122 03 0080 1791 1 122 03 0080 2100 1 122 03 0080 2820 1 122 03 0080 2830 1 122 03 0080 2920 1 122 04 0080 1244 1 122 04 0080 1791 1 122 04 0080 2100 1 122 04 0080 2820 1 122 04 0080 2830 1 122 04 0080 2920 1 122 06 0080 1244 1 122 06 0080 1791 1 122 06 0080 2100 1 122 06 0080 2820 1 122 06 0080 2830 1 122 07 0080 1244 1 122 07 0080 1791 1 122 07 0080 2100 1 122 07 0080 2820 1 122 07 0080 2830 1 122 08 0080 1244 1 122 08 0080 1245 1 122 08 0080 1791 1 122 08 0080 2100 1 122 08 0080 2820 1 122 08 0080 2830 1 122 08 0080 2920 1 122 09 0080 1244 1 122 09 0080 1791 1 122 09 0080 2100 1 122 09 0080 2820 1 122 09 0080 2830 1 122 09 0080 2920 1 122 10 0080 1244 1 122 10 0080 1791 1 122 10 0080 2100 1 122 10 0080 2820 1 122 10 0080 2830 1 122 11 0080 1244 1 122 11 0080 1791 1 122 11 0080 2100 1 122 11 0080 2820 1 122 11 0080 2830
Actual 2010-11
Description Salary/Grounds Salary - Off Schedule Salary/Grounds Subs Sal/Grounds O/T Benefits Retirement FICA Workers Comp/Grounds In Lieu of Health Cont. Service / Snow Removal Cont. Service / Mowing Inser & Travel Repairs/Maint Rental/Maint Uniforms Care of grounds Equipment Vehicles
Salary/Teacher RRM High Sch Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher RRM SLEHS Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher RRM MMS Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher RRM CMS Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher RRM Bartlett Salary/Off Schedule Benefits Retirement FICA Salary/Teacher RRM Brummer Salary/Off Schedule Benefits Retirement FICA Salary/Teacher RRM Dolsen Salary/Teacher EI Dolsen Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher RRM Kent Lake Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Teacher RRM Salem Salary/Off Schedule Benefits Retirement FICA Salary/Teacher RRM Sayre Salary/Off Schedule Benefits Retirement FICA
$ $
100
74,630 (2,932) 4,243 24,807 20,418 7,870 4,243 4,984 90,727 97,650 578 181,247 322 534,785 237,970 (3,927) 142,236 (2,347) 74,572 (1,230) 58,380 (992) 66,746 (1,101) 40,598 (670) 27,134 (448) 67,015 (1,106) 75,342 (1,243) -
Budget Amendment #1 2011-12
$ $
-
-
86,382 (7,484) 11,500 24,063 27,756 8,846 6,592 2,136 85,437 89,205 2,500 750 157,000 519,915 269,645 (9,006) 52,627 65,955 20,628 233,820 (7,810) 41,643 57,192 17,887 1,282 278,038 (9,286) 43,209 68,008 21,270 2,243 210,477 (7,030) 49,513 51,483 16,101 214 10,245 (342) 2,631 2,506 784 11,007 (368) 2,723 2,692 842 57,250 (1,912) 9,077 14,003 4,380 24,763 (827) 9,892 6,057 1,894 25,909 (865) 9,892 6,337 1,982 136,349 (4,554) 30,834 33,351 10,431
Recommended Budget 2012-13
$ $
-
-
86,382 (9,865) 11,500 24,063 30,601 8,664 6,592 2,136 83,364 91,434 2,500 750 157,000 520,353 269,645 (13,482) 47,364 65,955 20,628 233,820 (11,691) 37,479 57,192 17,887 1,282 278,038 (13,902) 38,888 68,008 21,270 2,243 210,477 (10,524) 44,562 51,483 16,101 214 10,245 (512) 2,368 2,506 784 11,007 (550) 2,723 2,692 842 57,250 (2,863) 8,169 14,003 4,380 24,763 (827) 8,903 6,057 1,894 25,909 (1,295) 8,903 6,337 1,982 136,349 (6,817) 27,751 33,351 10,431
% Change
0.1%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 122 214 214 214 214 214 214 215 215 215 215 215 215 215 216 216 216 216 216 216 216 218 218 218 218 218 218 218 226 226 226 226 226 226 226 226 411 411
12 12 12 12 12 12 14 14 14 14 14 14 14 14 14 29 29 29 29 29 29 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14 14
App
Objct
0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080 0080
1244 1245 1791 2100 2820 2830 1630 1791 1870 2100 2820 2830 2840 2920 3110 1240 1630 1791 2100 2820 2830 1440 1791 2100 2820 2830 2920 1280 1281 1791 2100 2820 2830 2920 1440 1791 2100 2820 2830 2920 3130 1250 1440 1791 2100 2820 2830 2920 1160 1620 1791 1980 2110 2820 2830 3190 8210 8910
Actual 2010-11
Description Salary/Teacher RRM Hardy Salary/Teacher EI Hardy Salary/Off Schedule Benefits Retirement FICA Salary/Aide Salary/Off Schedule Salary/Subs Benefits Retirement FICA Workers Compensation In Lieu of Health Teacher Subs-Contracted Salary/Teacher PPI ECC Salary/Aide Salary/Off Schedule Benefits Retirement FICA Salary/Psychologist Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Speech Therapists Salary/Speech Therapist 51.3 Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Social Worker Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Cont Services Salary/Inst. Consultant Salary/Teacher Consultant Salary/Off Schedule Benefits Retirement FICA In Lieu of Health Salary/Spec Ed Administration Salary/Secretary Salary/Off Schedule Salary/Clerical OT Benefits Retirement FICA Contracted Services/Director Tuition Prior Period Adjustment
081 Special Education TMI Program 1 122 12 0081 1630 Salary/Aide Hardy 122 12 0081 1791 Salary/Off Schedule 1 Benefits 1 122 12 0081 2100 1 122 12 0081 2820 Retirement 1 122 12 0081 2830 FICA 1 122 12 0081 2920 In Lieu of Health 1 122 14 0081 1240 Salary/Teacher TMI 1 122 14 0081 1630 Salary/ Aides TMI 1 122 14 0081 1791 Salary/Off Schedule 1 122 14 0081 1870 Salary/Teacher Subs TMI 1 122 14 0081 2100 Benefits 1 122 14 0081 2820 Retirement 1 122 14 0081 2830 FICA 1 122 14 0081 2920 In Lieu of Health 1 122 14 0081 3110 Teacher Subs-Contracted 1 122 14 0081 3220 Inservice & Travel
Budget Amendment #1 2011-12
106,089 (1,750) 46,723 (1,474) 165,973 36,191 12,664 6,096 5,696 26,959 (1,190) 31,907 (328) 1,127 4,108 2,398
$ $
101
463,037 (7,601) 130,204 93,814 32,105 68,700 (1,134) 18,009 13,931 4,467 54,724 (1,418) 1,698 25,457 11,138 3,724 135,802 295,430 2,560,205 190,924 4,954 351 (2) 155,895 148,918 (17,698) 2,423 392,614 58,137 23,606 2,848 38,374 167
$ $
75,006 42,313 (3,918) 24,314 28,696 8,975 12,893 (993) 3,179 986 8,631 1,602 33,574 24,459 (3,005) 21,393 23,144 4,440 50,323 (878) 1,601 6,426 3,850 1,282 430,236 (14,370) 114,109 105,236 32,913 2,136 72,160 (2,410) 11,825 17,321 5,520 1,282 13,817 55,457 (4,726) 22,683 16,945 5,299 106,151 367,500 3,602,444 53,325 377,976 (30,864) 2,500 341,609 105,522 32,995 4,272 15,000 200
Recommended Budget 2012-13
$ $
75,006 42,313 (5,866) 21,883 28,696 8,975 12,893 (993) 3,179 986 8,631 1,602 33,574 24,459 (4,115) 19,254 23,144 4,440 26,273 (1,314) 1,601 7,099 2,010 1,282 430,236 (21,512) 102,698 116,253 32,913 2,136 72,160 (3,608) 10,643 19,498 5,520 1,282 112,721 55,457 (11,159) 39,683 45,443 12,866 367,500 3,555,412 53,325 377,976 (40,312) 2,500 341,609 105,522 32,995 4,272 15,000 200
% Change
-1.3%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1
122 122
14 14
App
Objct
0081 5100 0081 6410
Description Teaching Supply Equipment
082 Special Education ERI Program 1 122 14 0082 1242 Sal/ Teacher ERI 1 122 14 0082 1630 Sal/Tch Aides ERI 1 122 14 0082 1791 Salary/Off Schedule 1 122 14 0082 2100 Benefits 1 122 14 0082 2820 Retirement 1 122 14 0082 2830 FICA 1 122 14 0082 2920 In Lieu of Health 1 122 14 0082 3110 Teacher Subs-Contracted 1 122 14 0082 3220 Inserv & Travel/ERI Equipment/ERI 1 122 14 0082 6410 083 Special Education Operations 1 122 14 0083 1870 Salary/Teacher Subs EI 1 122 14 0083 1871 Salary/Teacher Subs LD 1 122 14 0083 2820 Retirement 1 122 14 0083 2830 FICA 1 122 14 0083 3110 Teacher Subs-Contracted 1 122 14 0083 3180 Audit Expense 1 122 14 0083 3192 Prof Service/Criminal History 1 122 14 0083 3710 Tuition 1 122 14 0083 5100 Teaching Supply 1 122 14 0083 6410 Furn & Equipment 1 213 14 0083 3131 Cont Services/Nurse 1 213 14 0083 3132 Cont Services/PT 1 213 14 0083 3133 Cont Services/OT 1 214 14 0083 3130 Cont Services/Psychologist 1 215 14 0083 3135 Cont Services/Speech 1 216 14 0083 3136 Cont Services/Social Worker 1 216 14 0083 3170 Cont Services/Hearing 1 221 14 0083 3200 Inser & Travel 1 221 14 0083 3430 Postage 1 226 14 0083 1890 Salary/Secretary Subs 1 226 14 0083 2820 Retirement 1 226 14 0083 2830 FICA 1 226 14 0083 3150 Cont Services/Hearing 1 226 14 0083 3170 Legal Fees 1 226 14 0083 3190 Cont Services 1 226 14 0083 5910 Supply/ Admin 1 261 14 0083 3410 Telephone
$ $
$ $
$
090 Technology Department 1 226 22 0090 1170 1 226 22 0090 1591 1 226 22 0090 1595 1 226 22 0090 1620 1 226 22 0090 1791 1 226 22 0090 2100 1 226 22 0090 2820 1 226 22 0090 2830 1 226 22 0090 2990 1 226 22 0090 3160 1 226 22 0090 3190 1 226 22 0090 3222 1 226 22 0090 3225 1 226 22 0090 3410 1 226 22 0090 4100 1 226 22 0090 5100 1 226 22 0090 5200 1 226 22 0090 5730 1 226 22 0090 6400 1 226 22 0090 6410 1 226 22 0090 7400 1 285 22 0090 3190
Sal/Technology Director Sal/Network Administrator Sal/Techicians Sal/Data Processors Salary/Off Schedule Benefits Retirement FICA Other Benefits Cont Serv/Consultants Contracted Services/PCMI Inservice & Travel Training Communications Cont Maint/Technology Supply/Technology Software Repair Parts/Supplies Equip/Technology Tools Dues & Fees/Technology Contracted Services/Pupil Services
093 Transportation 1 261 28 0093 1 271 28 0093 1 271 28 0093 1 271 28 0093 1 271 28 0093 1 271 28 0093
Telephone Salary/Mechanics Salary/Spec Ed Driver Salary/Voc Ed Driver Salary/Bus Driver Regular Salary/Spec Ed Bus Aid
3410 1550 1610 1611 1612 1630
Actual 2010-11
$
$ $
102
9,960 560 1,012,031 12,622 (652) 5,361 2,566 742 356 379 21,374
Budget Amendment #1 2011-12
$ $
$
59,129 10,817 4,310 119,734 3,300 27,914 51,015 56,636 83,718 172,060 80,900 17,266 1,353 7,342 673 543 129 5,203 365 702,407
$
99,466 76,283 111,501 38,431 (5,401) 71,999 63,117 22,849 4,973 51,621 1,307 1,107 21,578 27,628 1,129 148,800 708 1,303 19,954 57,978 71,324 887,655
$
2,607 139,324 122,878 19,902 607,507 64,102
$
$
$
4,500 900 907,935 35,717 6,848 (1,706) 1,571 10,411 3,256 1,068 1,200 50 850 59,265
Recommended Budget 2012-13
$ $
$
50,000 12,002 3,825 70,000 4,000 400 19,000 30,000 500 104,000 58,500 78,500 56,500 108,200 74,256 17,000 2,000 6,700 1,608 513 2,000 6,000 2,500 4,000 2,000 714,004
$
99,759 76,447 102,900 35,684 (10,388) 80,986 75,562 24,081 4,973 47,500 2,000 10,000 15,000 25,000 4,000 150,000 2,500 3,500 5,000 72,000 70,462 896,966
$
2,200 145,450 135,000 22,000 630,000 68,000
$
$
$
4,500 900 898,486 35,717 6,848 (2,468) 1,571 10,411 3,256 1,068 1,200 50 850 58,503
% Change
-1.0%
-1.3%
50,000 12,230 3,825 70,000 4,000 400 19,000 30,000 500 106,000 58,500 87,360 80,500 108,200 77,750 17,000 2,000 6,700 1,608 513 2,000 6,000 2,500 5,000 2,000 753,586
5.5%
99,759 76,447 102,900 35,684 (15,739) 72,887 85,059 24,081 4,973 67,500 2,000 10,000 15,000 25,000 4,000 155,000 2,500 3,500 5,000 72,000 70,462 918,012
2.3%
2,200 150,450 145,000 35,000 675,000 74,000
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271 271
28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28 28
App
Objct
0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093 0093
1790 1791 1860 1890 1950 1960 2100 2390 2490 2820 2830 2840 2920 3190 3200 3310 3311 3330 3430 3450 3500 4120 4140 4150 4151 5710 5720 5730 5731 5790 5910 6410 6550 7400 7900
104 Athletic Compensation 1 271 31 0104 1614 271 31 0104 2100 1 1 271 31 0104 2820 1 271 31 0104 2830 1 271 31 0104 4130 1 293 31 0104 1160 1 293 31 0104 1163 1 293 31 0104 1170 1 293 31 0104 1290 1 293 31 0104 1620 1 293 31 0104 1791 1 293 31 0104 1890 1 293 31 0104 1980 1 293 31 0104 2100 1 293 31 0104 2820 1 293 31 0104 2830 1 293 31 0104 2920 1 293 31 0104 2990 1 293 31 0104 3190 105 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
Athletic Operations 293 31 0105 1163 293 31 0105 2820 293 31 0105 2830 293 31 0105 3120 293 31 0105 3192 293 31 0105 3200 293 31 0105 3210 293 31 0105 3410 293 31 0105 3430 293 31 0105 4120 293 31 0105 4900 293 31 0105 5600 293 31 0105 5601 293 31 0105 5602 293 31 0105 5910 293 31 0105 5920 293 31 0105 5930 293 31 0105 6410
Actual 2010-11
Description In Lieu Health/Trans Salary/Off Schedule Salary/Driver Subs Tran Salary/Sec Subs Trans Salary/Mechanics OT Salary/Bus Driver OT Benefits Special Allowances Other Professional Service Retirement FICA Workers Compensation Cash In Lieu Contracted Services-Dispatcher Inser & Travel Cont Services/Charter Cont Services/Charter Allowance Parents - Spec. Ed Postage Routing Software Advertising Equip. Repair & Replacement Software Maintenance Agreement Vehicle Repair Cont Serv/Vehicle Repair Gas Oil & Grease Tires & Tubes Vehicle Repair Parts Vehicle Repair Parts -Non Bus Misc Supply Supply/Office Equipment Vehicles Dues & Fees Misc Expense $ Salary/Bus Driver Athletics Benefits Retirement FICA Bus Mileage Charge Sal/Athletic Director Salary/Supervision Sal/Asst. Director Sal/Sched C Coaches Sal/Secretary Athletics Sal/Off Schedule Athletics Sal/Tch Sub Athletics Sal/Clerical OT Benefits Retirement FICA In Lieu of Hlth/Athletics Other Benefits Contracted Services-PCMI
$
$ Salary/Supervision Retirement FICA Cont. Services - Ath Trainer Contract Service Fee Inservice - PACE Inservice Telephone Postage Equipment Repair Cont. Services - Officials Supply - Ath. Uniforms Supply - Ath. Training Supply - Ath. Awards Office Supply Small Tools Misc. Supply Equipment
$
103
(27,409) 31,000 3,744 2,100 406,787 1,500 5,730 198,839 72,405 42,511 26,795 36,587 1,627 78,692 46,585 5,773 2,827 975 544 1,672 7,290 5,131 267,841 17,222 78,184 113 9,340 4,859 9,248 12,492 758 2,308,082 30,791 6,105 2,292 46,238 99,466 76,937 197,157 30,647 (3,620) 632 1,490 24,258 74,412 28,053 2,136 8,704 385,930 1,011,628 17,416 2,705 1,011 57,894 508 4,006 1,818 68 63,985 29,752 3,290 14,124 4,060 44,079
Budget Amendment #1 2011-12
Recommended Budget 2012-13
(70,635) 44,300 3,000 2,900 384,414 1,500 5,500 235,243 74,971 55,037 26,795 36,500 6,500 60,000 50,000 6,500 3,000 6,500 750 3,500
$ $
$ $
5,000 17,500 315,000 20,000 115,000 2,000 10,500 5,000 2,500 2,500 10,000 2,443,925 40,500 9,722 3,098 50,000 99,465 88,632 217,236 27,761 (11,010) 500 3,500 27,351 101,437 32,328 2,136 7,582 390,000 1,090,238 20,100 3,405 1,538 61,000 3,000 2,716 3,686 2,134 200 5,000 59,466 50,325 4,020 8,040 4,656 1,000 1,000 51,948
% Change
(100,050) 49,300 4,500 2,900 415,872 1,500 6,000 279,963 79,262 55,037 26,795 36,500 7,000 70,000 50,000 15,000 3,000 11,500 750 4,000
$ $
$ $
12,500 10,000 350,000 20,000 115,000 2,000 10,600 5,000 2,500 2,500 10,000 2,640,579
8.0%
-
-100.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 5 5 5 5 5 5 5
293 293 293 293 293 293 293
31 31 31 31 31 31 31
App
Objct
0105 0105 0105 0105 0105 0105 0105
6450 6460 7400 7410 7420 7430 7900
Description Equipment Replacement SLEHS Non-Bondable Entry Fees Association Dues Greens Fees Ice Fees Concession Fees
104 SLEHS/CMS Athletic Program 1 271 31 0104 1614 Salary/Bus Driver Athletics 1 271 31 0104 2100 Benefits 1 271 31 0104 2820 Retirement 1 271 31 0104 2830 FICA Bus Mileage Charge 1 271 31 0104 4130 1 293 31 0104 1160 Sal/Athletic Director 1 293 31 0104 1163 Salary/Supervision 1 293 31 0104 1170 Sal/Asst. Director 1 293 31 0104 1290 Sal/Sched C Coaches 1 293 31 0104 1620 Sal/Secretary Athletics 1 293 31 0104 1791 Sal/Off Schedule Athletics 1 293 31 0104 1890 Sal/Tch Sub Athletics 1 293 31 0104 1980 Sal/Clerical OT 1 293 31 0104 2100 Benefits 1 293 31 0104 2820 Retirement 1 293 31 0104 2830 FICA 1 293 31 0104 2920 In Lieu of Hlth/Athletics 1 293 31 0104 2990 Other Benefits 1 293 31 0104 3120 Cont. Services - Ath Trainer 1 293 31 0104 3190 Contracted Services Coaches-PCMI 1 293 31 0104 3191 Contracted Services Supervision-PCMI 1 293 31 0104 3192 Contract Service Fee-Police Coverage 1 293 31 0104 3200 Inservice - PACE 1 293 31 0104 3210 Inservice 1 293 31 0104 3410 Telephone 1 293 31 0104 3430 Postage 1 293 31 0104 4120 Equipment Repair 1 293 31 0104 4900 Cont. Services - Officials 1 293 31 0104 5600 Supply - Ath. Uniforms 1 293 31 0104 5601 Supply - Ath. Training 1 293 31 0104 5602 Supply - Ath. Awards 1 293 31 0104 5910 Office Supply 1 293 31 0104 5920 Small Tools 1 293 31 0104 5930 Misc. Supply 1 293 31 0104 6410 Equipment 1 293 31 0104 6450 Equipment Replacement 1 293 31 0104 6460 SLEHS Non-Bondable 1 293 31 0104 7400 Entry Fees 1 293 31 0104 7410 Association Dues 1 293 31 0104 7420 Greens Fees 1 293 31 0104 7430 Ice Fees Concession Fees 1 293 31 0104 7900 105 SLHS/MMS Athletic Program 1 271 31 0105 1614 Salary/Bus Driver Athletics 1 271 31 0105 2100 Benefits 1 271 31 0105 2820 Retirement 1 271 31 0105 2830 FICA 1 271 31 0105 4130 Bus Mileage Charge 1 293 31 0105 1160 Sal/Athletic Director 1 293 31 0105 1163 Salary/Supervision 1 293 31 0105 1170 Sal/Asst. Director 1 293 31 0105 1290 Sal/Sched C Coaches 1 293 31 0105 1620 Sal/Secretary Athletics 1 293 31 0105 1791 Sal/Off Schedule Athletics 1 293 31 0105 1890 Sal/Tch Sub Athletics 1 293 31 0105 1980 Sal/Clerical OT 1 293 31 0105 2100 Benefits 1 293 31 0105 2820 Retirement 1 293 31 0105 2830 FICA 1 293 31 0105 2920 In Lieu of Hlth/Athletics 1 293 31 0105 2990 Other Benefits 1 293 31 0105 3120 Cont. Services - Ath Trainer 1 293 31 0105 3190 Contracted Services Coaches-PCMI 1 293 31 0105 3191 Contracted Services Supervision-PCMI 1 293 31 0105 3192 Contract Service Fee-Police Coverage
Budget Amendment #1 2011-12
Actual 2010-11
$ $
$ $
104
26,408 27,295 1,800 10,549 23,070 31,578 365,416
$
-
$
-
$
$
10,777 21,105 2,500 7,035 25,346 35,000 384,997
Recommended Budget 2012-13
$
-
$
-
$
16,200 4,377 1,239 20,000 99,466 2,500 82,894 11,104 500 1,400 53,086 15,030 854 3,033 30,000 156,000 8,900 1,000 1,000 1,200 1,050 100 5,000 30,000 24,500 2,000 4,000 2,200 300 16,200 3,200 9,000 1,200 3,000
$
18,000 629,535 24,300 6,566 1,859 30,000 93,614 9,000 124,342 16,657 500 2,100 65,961 18,675 1,282 4,549 34,000 234,000 2,200 1,000
% Change
-100.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31 31
0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105 0105
3200 3210 3410 3430 4120 4900 5600 5601 5602 5910 5920 5930 6410 6450 6460 7400 7410 7420 7430 7900
Inservice - PACE Inservice Telephone Postage Equipment Repair Cont. Services - Officials Supply - Ath. Uniforms Supply - Ath. Training Supply - Ath. Awards Office Supply Small Tools Misc. Supply Equipment Equipment Replacement SLEHS Non-Bondable Entry Fees Association Dues Greens Fees Ice Fees Concession Fees
115 At Risk 1 119 34 1 119 34 1 119 34 1 119 34 1 119 34 1 119 34 1 119 34 1 119 34 1 216 34 1 119 34 1 119 34
0115 0115 0115 0115 0115 0115 0115 0115 0115 0115 0115
1240 1630 1791 1920 2100 2820 2830 1790 3136 5110 8510
Salary/Teacher Salary/Teacher Aide Salary/Off Schedule Sal/Extra duty Benefits Retirement FICA In Lieu of Health Cont. Serv. / Social Workers Teaching Supply Tuition
1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 5
293 293 293 293 293 293 293 293 293 293 293 293 293 293 293 293 293 293 293 293
Description
$ $
$
116 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
School Readiness 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 118 34 0116 221 34 0116 226 34 0116 226 34 0116 226 34 0116 252 34 0116 300 34 0116
117 1 1
School Readiness C/O 118 34 0117 1240 230 34 0117 2830
118 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Gifted Program 129 34 0118 129 34 0118 129 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118 221 34 0118
119 1
Title I 113 35
1240 1630 1790 1791 1870 2100 2820 2830 3200 5100 5990 3220 1620 2820 2830 3190 5990
5110 5113 1160 1870 1960 2820 2830 3190 3220 3430 5113 1870 3190 3220
0119 3710
Sal/Tchr Schl Readiness Sal/Tch Adie Schl Readiness In Lieu Hlth/Instruction Salary/Off Schedule Sal/Subtch Schl Readiness Benefits Retirement FICA Staff Trav/Schl Readiness Tch Supply/Schl Readiness Supply Conf & Travel Sal/Secretary Retirement FICA Contracted Services Miscellaneous Supplies
$
Sal/Tchr Schl Readiness FICA
$
Teaching Supplies Tch Supply/Plus Prog Sal/Supervision Sal/Tchr Subs Gifted Overtime Retirement FICA Contracted Service Inserv & Travel Postage Tch Supply/Plus Prog Sal/Tchr Subs Gifted Contracted Service Inserv & Travel
Pupil Tuition
Budget Amendment #1 2011-12
Actual 2010-11
$
268,319 14,869 (4,430) 17,398 59,703 57,234 21,102 1,282 32,240 467,717 46,037 29,485 5,270 16,295 5,939 363 1,212 509 425 105,535
$ $
$ $
$
$
-
$ $
$
4,800
$
354,753 11,165 (11,891) 17,950 81,195 90,481 29,366 97,162 37,499 3,000 710,680 65,431 43,108 2,000 1,535 782 26,924 8,420 1,500 3,870 2,150 1,500 367 115 1,598 500 159,800 -
$
1,661 79 15,009 1,525 26,414
$
2,100 2,676 4,800 400 500 1,425 436 15,663 1,750 150 29,900
$
275
$
-
369 1,068 388 1,515
105
Recommended Budget 2012-13
% Change
1,000 2,000 1,050 100 2,000 34,000 24,000 2,500 4,000 4,656 1,000 1,000 21,645 6,464
$ $
$ $
$ $ $
10,000 1,600 3,000 32,000 20,000 842,619 354,753 11,165 (18,850) 17,950 73,076 103,724 29,366 97,162 37,499 3,000 708,845
-0.3%
65,431 43,108 2,000 1,535 782 29,328 8,420 1,500 3,870 2,150 1,500 367 115 1,598 500 162,204
1.5%
-
0.0%
0.4%
$
$
2,100 2,676 4,800 400 500 1,540 436 15,663 1,750 150 30,015
$
-
South Lyon Community Schools GENERAL FUND Fund Orgn Loc 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 125 220 331 331 331
06 06 06 06 06 06 08 08 08 08 08 08 10 10 10 10 10 10 35 35 35 35 35 35 35 35 35 35 35 35 35 08 10
App
Objct
0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119 0119
1240 1970 2820 2830 3110 5100 1240 1970 2820 2830 3110 5100 1240 1970 2820 2830 3110 5100 1240 1241 1791 1970 2100 2820 2830 2920 3110 5100 3190 3220 5100 5100 5100
Actual 2010-11
Description Instructional Services-Bartlett Sal/Extra duty-Bartlett Retirement-Bartlett FICA-Bartlett Contracted Services-Bartlett Teaching Supply-Bartlett Instructional Services-Dolsen Sal/Extra duty-Dolsen Retirement-Dolsen FICA-Dolsen Contracted Services-Dolsen Teaching Supply-Dolsen Instructional Services-Salem Sal/Extra duty-Salem Retirement-Salem FICA-Salem Contracted Services-Salem Teaching Supply-Salem Sal/Tch Title I Sal/Tch Title I C/O Salary/Off Schedule Sal/Extra duty Benefits Retirement FICA In Lieu of Health Contracted Services Tch Supply/Title I Cont Service/Title I Conf & Travel/Title I Tch Supply/Title I Teaching Supply-Dolsen Teaching Supply-Salem
Budget Amendment #1 2011-12
Recommended Budget 2012-13
5,009
84,034 1,011 20,555 6,428
84,034 1,011 22,980 6,428
5,845 13,557
8,133 87,528 1,011 21,409 6,696
8,133 87,528 1,011 23,924 6,696
2,340 14,986
8,133 89,970 1,011 22,007 6,883
8,133 89,970 1,011 24,584 6,883
8,626 (10,906) 54,349 450 2,000
8,626 (13,077) 48,914 450 2,000
$
3,217 219,665 (3,628) 1,237 34,320 44,737 15,812 2,136 448 4,709 2,052 4,412 371,129
$
$
50,145 50,145
$
171 1
Title I - ARRA 125 35 0171 3110
Instruction Services
121 1 1 1 1 1 1 1 1
Career Preparation Grant 221 35 0121 1290 221 35 0121 2820 221 35 0121 2830 221 35 0121 3100 221 35 0121 3110 221 35 0121 3220 221 35 0121 5990 221 35 0121 7900
Sal Stipend Retirement FICA Consultant Contracted Services Conference & Travel Supply - Career Prep Misc Expense
$
120 1 1 1 1 1 1 1
Flowthrough MOCI 122 35 0120 1240 122 35 0120 1249 122 35 0120 1791 122 35 0120 2100 122 35 0120 2820 122 35 0120 2830 122 35 0120 3110
Teacher Salary Sal/Tchr RRM C/O Salary/Off Schedule Benefits Retirement FICA Cont Services
$
194 1 1 1 1 1 1 1
Flowthrough RRM 122 35 0194 122 35 0194 122 35 0194 122 35 0194 122 35 0194 122 35 0194 122 35 0194
1240 1249 1791 2100 2820 2830 2920
Teacher Salary Sal/Tchr RRM C/O Salary/Off Schedule Benefits Retirement FICA In Lieu of Health
130 1 1 1 1 1 1
Flowthrough Idea C/O 111 35 0125 1240 111 35 0125 1791 111 35 0125 2100 111 35 0125 2820 111 35 0125 2830 111 35 0125 2920
Teacher Salary Salary/Off Schedule Benefits Retirement FICA In Lieu of Health
$
172 1
Flowthrough Idea ARRA 122 35 0172 1240
Teacher Salary
$
$ $
$
31,251 6,362 2,336 125 15,561 262 1,419 300 57,616
$
226,565 (3,738) 52,163 45,535 15,893 336,418
$
623,275 (10,302) 105,021 124,310 43,988 4,272 890,564
$
$ $
$ $
$
155,080 (2,560) 31,699 31,359 10,799 226,377
$
462,425
106
419,328 -
$ $
31,600 7,751 2,417 200 17,500 400 632 60,500
$
345,003 (11,523) 102,235 84,388 26,393 546,496
$
657,667 (21,966) 105,709 160,865 50,312 6,088 958,675
$
$ $
$
419,239
% Change
0.0%
-
0.0%
31,600 8,539 2,417 200 17,500 400 632 61,288
1.3%
345,003 (11,523) 92,012 93,223 26,393 545,107
-0.3%
657,667 (32,883) 95,138 177,707 50,312 6,088 954,029
-0.5%
$
$
-
$
-
$
-
$
-
0.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
0172 0172 0172 0172 0172
1791 2100 2820 2830 2920
Salary/Off Schedule Benefits Retirement FICA In Lieu of Health
126 1 1 1 1 1
Preschool Incentive 122 35 0126 1240 122 35 0126 1791 122 35 0126 2100 122 35 0126 2820 122 35 0126 2830
Sal/Teacher Salary/Off Schedule Benefits Retirement FICA
173 1
Preschool Incentive ARRA 122 35 0173 8110
1 1 1 1 1
122 122 122 122 122
35 35 35 35 35
128 Apex 129 ASAP-LAP 1 111 23 1 111 23 1 111 23 1 111 23 1 111 23 1 111 23 1 111 23 1 111 34
0129 0129 0129 0129 0129 0129 0129 0129
1241 1630 1791 2100 2820 2830 2920 3136
Description
$ $
$
$
13,998 13,998
$
$
131 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Title II Part A 110 35 0131 110 35 0131 110 35 0131 110 35 0131 110 35 0131 110 35 0131 110 35 0131 110 35 0131 110 35 0131 110 35 0131 221 35 0131 110 35 0131 221 35 0131 221 35 0131 221 35 0131 221 35 0131 221 35 0131 221 35 0131 221 35 0131 371 35 0131
138 1
NEA Foundation Grant 221 36 0138 3110
Instructional Services
170 1 1 1 1
ARRA Stabilization Funds 112 35 0170 2830 113 35 0170 1240 113 35 0170 2820 113 35 0170 2830
FICA Salary - Teacher SLEHS Retirement FICA
174 1 1
Reading Recovery Consortiu 221 37 0174 3120 Training 221 37 0174 7410 Dues and Fees
175 1 1 1 1
Title III 119 35 119 35 119 35 119 35
176 1 1 1 1
Title IID ARRA 111 35 0176 221 35 0176 221 35 0176 221 35 0176
1240 1791 1820 1870 2100 2820 2830 3110 3190 3220 3450 5100 1820 2820 2830 3110 3190 3220 3450 8510
Salary - Teacher Off Schedule Salary - Guest Teacher Salary - Guest Teacher Benefits Retirement FICA Instructional Services Contracted Services Conference and Travel Software Teaching Supply Salary - Guest Teacher Retirement FICA Instructional Services Contracted Services Conference and Travel Software Sub Grantee
$
1240 2820 2830 3450
Salary - Teacher Retirement FICA Teaching Supply
$ $
426 426
$
$ $
$
$ 3110 1920 2820 5990
Contracted Services Salary - Contract Retirement Teaching Supply
110,256 15,322 (2,756) 30,454 26,141 9,814 189,231 6,638 709 508 40,502 1,800 4,005 1,509 1,002 200 74 16,137 52,858 2,790 22,199 2,152 153,083
$ 0175 0175 0175 0175
(7,933) 94,535 92,759 32,577 3,418 677,781 38,192 (630) 7,771 7,745 2,744 55,822
Tuition
Salary/Teacher Salary/Aide Off Schedule Benefits Retirement FICA In Lieu of Health Contracted Services-Social Wker
Budget Amendment #1 2011-12
Actual 2010-11
$
$
107
819,692 819,692 12,333 2,000 14,333 1,392 236 106 2,914 4,648 3,044 2,004 492 56 5,596
$ $
-
Recommended Budget 2012-13
$
-
0.0%
-0.9%
0.0%
$
37,860 (1,265) 8,695 9,261 2,896 57,447
$
37,860 (1,893) 7,826 10,230 2,896 56,919
$
-
$
-
$
$ $
$ $ $
$ $ $ $
$ $
$
258,278 19,661 (9,556) 68,062 67,984 21,262 34,242 459,933 2,400 548 183 66,000 76,812 10,800 18,700 6,896
860 183,199 2,783 681 213 8,833 12,510 -
$
$
$ $
$ $ $
$ $ $ $
$ $
$
% Change
258,278 19,661 (14,872) 61,256 75,101 21,262 34,242 454,928
-1.1%
2,400 548 183 66,000 76,812 10,800 18,700 6,896
860 183,199
0.0%
-
0.0%
-
0.0%
-
0.0%
2,783 681 213 8,833 12,510
0.0%
-
0.0%
South Lyon Community Schools GENERAL FUND Fund Orgn Loc
App
Objct
177 1
RDI Grant 227 36 0177 5110
178 1
Federal Education Jobs 113 35 0178 1240
Actual 2010-11
Description Teaching Supply
Salary - Teacher SLEHS
Total Expenditures
Budget Amendment #1 2011-12
$ $
2,459 2,459
$ $
$ $
869,149 869,149
$ $
$
57,039,630
$
108
-
Recommended Budget 2012-13
% Change
$ $
-
-100.0%
687,300 687,300
$ $
-
-100.0%
58,755,678
$
58,511,872
-0.4%
SPECIAL REVENUE FUNDS BACKGROUND Within the Special Revenue fund type, the District has two (2) separate funds. The Community Education Fund contains all the activity relating to the District’s Pre-School, Kids Club, and Senior Citizen Program. The Food Service Fund is for food service activities. All of these funds are expected to be self-supporting. HEALTH As a whole, the Special Revenue funds have remained healthy since the 1990s. At various points since, some of these funds have gone through periods of financial difficulty, but in every case the issues have been resolved and the programs have regained their footing. Community Education In the aggregate, the three Community Education Funds - The Senior Citizen Fund, the Preschool Fund, and the Kids Club Fund have been financially stable for some time. However, due to the poor economy in Michigan, a small deficit is projected for 2012-13. The new union contracts and other cost containment measures that have been put into place should improve the financial picture for the next few years. These programs are supported almost entirely by user fees, except the Center for Active Adults (Senior Citizen Program), which is supported primarily through municipal contributions. . Food Service The program ended with a minor deficit in 2007-08, due to the opening of South Lyon East High School, but enjoyed surpluses from 2008-09 through the 2010-11 fiscal years. Small surpluses are expected to continue for the following few years. Revenues for this fund are primarily from user fees, although there are state and federal dollars that are a significant portion of the budget. FUND BALANCE CHANGES The combined fund balances of all the Special Revenue Funds are budgeted to be approximately 32% of expenditures at June 30, 2013. This is a slight decrease over June 30, 2012.
109
SOUTH LYON COMMUNITY SCHOOLS Special Revenue Funds Summary 2008-09 Through 2012-13 Expenditures By Object
2008-09 Actual Revenues Local Sources State Sources Federal Sources Other Transfers from other funds
$
Total Revenues
Expenditures Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds Total Expenditures
2,611,035 94,947 549,466 -
2009-10 Actual $
$3,255,448
$
1,155,434 559,634 292,669 911,563 110,712 136,211 44,441
2,387,507 93,698 635,050 -
$
$3,116,255
$
1,093,238 487,631 264,529 828,194 43,757 125,835 113,158
2011-12 Amended Budget
2010-11 Actual 2,009,258 82,717 670,344 -
$
$2,762,319
$
1,029,790 481,457 125,279 753,622 5,378 23,626 157,619
2,464,229 81,000 522,000 21,640
2012-13 Recommended % Budget Change $
$3,088,869
$
1,041,854 583,249 262,019 703,647 87,125 108,929 308,554
-21.7% -13.6% 29.3% 0.0% -7.4%
$2,693,504
-12.8%
1,002,228 578,239 137,792 775,457 26,000 29,804 173,391
-3.8% -0.9% -47.4% 10.2% -70.2% -72.6% -43.8%
$2,722,911
-12.0%
$3,210,664
$2,956,342
$2,576,771
Excess of revenues and other sources (uses) over expenditures
$44,784
$159,913
$185,548
($6,508)
($29,406)
Fund Balance July 1
542,487
587,271
744,184
929,732
923,224
$587,271
$747,184
$929,732
$923,224
$893,818
Fund Balance - June 30
110
$3,095,377
$
1,928,466 70,000 675,000 20,038
SOUTH LYON COMMUNITY SCHOOLS Community Education Fund 2008-09 Through 2012-13 Expenditures By Object
2008-09 Actual
2009-10 Actual
2010-11 Actual
2011-12 Amended Budget
Revenues: Local Sources State Sources Federal Sources Other Transfers from other funds
$ 1,299,872 -
$ 1,173,668 -
$ 1,271,084 -
$ 1,273,229 21,640
$ 1,228,466 20,038
-3.5%
Total Revenues
$ 1,299,872
$ 1,173,668
$ 1,271,084
$ 1,294,869
$ 1,248,504
-3.6%
$
$
$
$
$
643,464 321,566 115,992 71,457 20,000 27,144 86,691
-0.7% -1.1% 6.7% -4.9% 38.9% 87.7% -2.5% 0.9%
Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds
662,033 336,273 114,283 82,331 12,835 20,687 -
623,921 252,377 100,745 62,133 3,465 17,075 66,596
621,902 253,131 101,733 63,596 3,530 17,179 75,326
648,296 325,167 108,717 75,106 14,400 14,463 88,954
2012-13 Recommended % Budget Change
Total Expenditures
$ 1,228,442
$ 1,126,312
$ 1,136,397
$ 1,275,103
$ 1,286,314
Excess of revenues and other sources (uses) over expend:
$
$
$
$
$
Fund Balance July 1 Fund Balance - June 30
71,430 300,312
$
371,742
47,356 371,742
$
419,098
111
134,687 419,098
$
553,785
19,766 553,785
$
573,551
(37,810) 573,551
$
535,741
-7.4%
South Lyon Community Schools COMMUNITY EDUCATION FUND Line Item Budget Fund Orgn Loc
App
Objct
Amended Budget 11-12
Actual 10-11
Description
Recommended Budget 12-13
% Change
Revenues: 107 Kids Club 5 000 29 0107
0199
Kids Club Fees
$
789,482
$
809,240
$
720,680
-10.9%
108 Preschool 5 000 29 0108
0139
Preschool Fees
$
354,103
$
361,038
$
404,835
12.1%
069 ECC 5 000
0500
General Fund
$
$
21,640
$
20,038
-7.4%
Tuition Travel Fees Class Fees Fundraising Swim Fees Municipal Contributions Newsletter Miscellaneous Revenues
$
$
$
$
1,300 6,000 5,500 5,500 79,251 2,000 3,400 102,951
0.0%
$
1,248,504
-3.6%
29 0069
109 Center For Active Adults 5 000 30 0109 0132 5 000 30 0109 0170 5 000 30 0109 0171 5 000 30 0109 0172 5 000 30 0109 0179 5 000 30 0109 0192 5 000 30 0109 0194 5 000 30 0109 0199
-
$
1,150 5,186 5,140 6,059 104,377 2,000 3,587 127,499
$
1,300 6,000 5,500 5,500 79,251 2,000 3,400 102,951
Total Revenues
$
1,271,084
$
1,294,869
Salary - Bus Driver Retirement FICA Sal/Coordinator Sal/Kids Club Supervisor Sal/Secretary Sal/Caregivers Sal/Site Leaders Sal/Off Schedule Kids Club Travel/Kids Club Sal/Clerical OT Emp Ben/Kids Club Retire/Kids Club FICA/Kids Club Workers Comp/Kids Club Unemployment In Lieu of Hlth/Kids Club Contract Service/PCMI Contract Serv/Criminal History Inservice & Travel Telephone/Kids Club Postage Print & Pub/Kids Club Cont. Maint/Kids Club District Bldg Usage Bus Rental Supply/Kids Club Supply-Snacks/Kids Club Furn & Equip/Kids Club Dues and Fees Misc Exp/Kids Club 6% Indirect Cost/Kids Club
$
1,726 $ 297 132 49,388 26,824 152,728 170,003 (12,682) 56,959 78,904 29,048 1,512 12,300 21,076 2,566 313 857 744 3,162 9,203 11,718 978 787 17,179 48,904
10,000 $ 2,446 765 40,300 37,425 172,879 171,810 (39,903) 3,955 284 70,695 106,554 33,325 3,528 13,475 22,040 150 2,000 4,520 984 1,323 4,148 11,238 10,000 14,832 8,000 2,000 14,000 48,554
10,000 2,731 765 43,400 28,069 155,408 169,202 (40,794) 3,955 284 56,959 111,855 31,332 3,528 5,084 27,040 150 2,000 500 1,033 1,389 4,355 11,238 10,000 12,906 10,000 2,000 18,000 43,241
$
684,626
771,327
725,631
Expenditures: 107 Kids Club 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
271 271 271 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350
29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29 29
0046 0046 0046 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107 0107
1610 2820 2830 1160 1170 1620 1630 1631 1791 1792 1980 2100 2820 2830 2840 2850 2920 3190 3192 3222 3412 3430 3600 4100 4210 4230 5900 5910 6410 7410 7900 8110
112
$
$
-5.9%
South Lyon Community Schools COMMUNITY EDUCATION FUND Line Item Budget Fund Orgn Loc
App
Objct
108 Preschool 5 271 29 5 271 29 5 271 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29 5 351 29
0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108 0108
1610 2820 2830 1160 1240 1620 1630 1790 1792 1870 2100 2820 2830 2840 2920 3192 3222 3412 3600 4100 4210 5900 6410 7900 8110
Sal/Bus Driver Retire/Preschool FICA/Preschool Sal/Preschool Coordinator Sal/Preschool Teacher Sal/Preschool Secretary Sal/Preschool Aides In Lieu of Hlth/Preschool Sal/Off Schedule Sal/Teacher Aide/Sub Benefits/Preschool Retire/Preschool FICA/Preschool Workers Comp/Preschool In Lieu of Hlth/Kids Club Contract Serv/Criminal History Inservice and Travel Telephone/Preschool Print & Pub/Preschool Cont. Maint/Preschool District Bldg Usage Supply/Preschool Furn & Equip/Preschool Misc Exp/Preschool 6% Indirect Cost/Pre
069 ECC Building 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069 5 261 29 0069
1170 1792 2100 2820 2830 3830 4120 5510 5520 5990 5992 5997
Sal/Custodian Sal/Off Schedule Emp Benefits Retirement FICA Water/Sewer Cont Maintenance Heat Electric Misc Supply Custodial Misc Supply Maintenance Custodial Cleaning Supplies
109 Center For Active Adults 5 390 30 0109 1170 5 390 30 0109 1560 5 390 30 0109 1630 5 390 30 0109 1700 5 390 30 0109 1790 5 390 30 0109 1791 5 390 30 0109 2100 5 390 30 0109 2820 5 390 30 0109 2830 5 390 30 0109 2840 5 390 30 0109 3110 5 390 30 0109 3120 390 30 0109 3190 5 5 390 30 0109 3192 5 390 30 0109 3413 5 390 30 0109 3430 5 390 30 0109 3600 5 390 30 0109 4210 5 390 30 0109 5901 5 390 30 0109 6410 5 390 30 0109 7910
Amended Budget 11-12
Actual 10-11
Description
$
$ $ $
$
Sal/Sr Citz Corr Ace Sal/Other Sal/Sr Citz Clerk Longevity/Sr Center Cash In Leiu Sal/Off Schedule Sr Center Emp Ben/Sr Center Retire/ Sr Center FICA/Sr Center Workers Comp/Sr Cent Cont Services - Classes Cont Services - Swimming Cont Services - Coordinator Contract Serv/Criminal History Telephone/Sr Center Postage Print & Pub/Sr Center District Bldg Usage Supply/Sr Center Equipment 6% Indirect Cost/Sr
$
Total Expenditures
$
$
113
530 $ 110 39 12,347 120,904 9,510 60,374 (843) 3,703 717 41,745 15,640 452 2,927 1,420 78 868 18,736 2,552 15,812 307,621 $
-
Recommended Budget 12-13
$
% Change
-
21,700 123,437 11,228 61,758 (543) 7,560 1,133 53,353 17,223 1,470 1,388 150 750 695 810 1,447 457 12,719 6,400 463 19,416 343,013 $
18,600 140,036 9,356 72,675 (461) 7,560 1,133 65,726 18,954 1,470 1,388 150 750 730 851 1,519 457 16,264 10,000 9,144 22,578 398,880
16.3%
$
12,844 $ (1,177) $ 10,278 3,142 983 2,100 3,500 8,187 19,268 3,000 2,000 3,500 67,625 $
12,844 (1,279) 10,278 3,508 983 2,100 3,500 8,187 16,500 3,000 2,000 1,000 62,620
-7.4%
$ 240 16,408 (827) 1,449 3,308 1,178 109 3,852 7,488 45,886 3,141 5,167 2,349 287 8,261 98,296 $
$ 16,225 (1,486) 3,969 1,241 200 4,000 5,500 46,350 250 2,000 4,000 3,000 1,600 6,289 93,138 $
16,225 (1,616) 4,431 1,241 200 4,000 5,500 52,175 250 2,000 4,000 3,000 1,600 6,177 99,183
6.5%
12,041 $ (472) $ 3,195 2,252 858 1,899 2,429 7,868 14,680 725 379 45,854
1,136,397
$
1,275,103
$
1,286,314
0.9%
SOUTH LYON COMMUNITY SCHOOLS Food Service Fund 2008-09 Through 2012-13 Expenditures By Object
2008-09 Actual Revenues: Local Sources State Sources Federal Sources Other Transfer from General Fund Total Revenues Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds Total Expenditures Excess of revenues and other sources (uses) over expenditures: Fund Balance July 1 Fund Balance - June 30
2009-10 Actual
2010-11 Actual
2011-12 Amended Budget
2012-13 Recommended % Budget Change
$913,895 94,947 549,466 -
$823,068 93,698 635,050 -
$738,174 82,717 670,344 -
$697,000 81,000 522,000 -
$700,000 70,000 675,000 -
-5.6% -2.1% -22.1%
$1,558,308
$1,551,816
$1,491,235
$1,300,000
$1,445,000
-12.8%
$479,871 220,088 35,564 757,242 1,828 7,787 44,441
$457,642 232,474 28,580 702,593 0 12,782 46,562
$407,888 228,326 23,546 690,026 1,848 6,447 82,293
$373,458 253,139 16,100 559,500 10,000 3,480 78,000
$358,764 256,672 21,800 704,000 6,000 2,660 86,700
-8.4% 10.9% -31.6% -18.9% 441.1% -46.0% -5.2%
$1,546,821
$1,480,633
$1,440,374
$1,293,677
$1,436,596
-10.2%
11,487
71,183
50,861
6,323
8,404
242,416
253,903
325,086
375,947
382,270
$253,903
$325,086
$375,947
$382,270
$390,674
114
South Lyon Community Schools FOOD SERVICE FUND Line Item Budget Fund Orgn
Loc
App
Objct
32 32 32 32 32 32 32 32
0106 0106 0106 0106 0106 0106 0106 0106
0160 0161 0162 0164 0165 0300 0301 4140
Amended Budget 11-12
Actual 10-11
Description
Recommended Budget % 12-13 Change
Revenues: 5 5 5 5 5 5 5 5
000 000 000 000 000 000 000 000
Student Breakfast Type A Student Lunch Adult Lunches Ala Carte Students Food Service Banquet Rev From State Source Fruit and Vegetable Pilot Federal Funding Food
$
18,219 513,096 9,708 187,335 9,816 82,717 670,344
$
14,000 475,000 8,000 185,000 15,000 81,000 522,000
$
19,000 500,000 10,000 160,000 11,000 70,000 675,000
Total Revenues
$
1,491,235
$
1,300,000
$
1,445,000
11.2%
Expenditures: 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256 256
01 01 02 02 03 03 04 04 06 06 07 07 08 08 09 09 10 10 11 11 12 12 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32 32
0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106 0106
1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1650 1160 1620 1650 1670 1700 1791 1890 2100 2820 2830 2840 2920 3192 3200 3410 3430 3450 4100 5610 5611 5900 6410 7900 8976 8990
Sal/Cafeteria Manager SLHS $ Sal/Cafeteria SLHS Sal/Cafeteria Manager SLEHS Sal/Cafeteria SLEHS Sal/Cafeteria Manager MMS Sal/Cafeteria MMS Sal/Cafeteria Manager CMS Sal/Cafeteria CMS Sal/Cafeteria Manager Bartlett Sal/Cafeteria Bartlett Sal/Cafeteria Manager Brummer Sal/Cafeteria Brummer Sal/Cafeteria Manager Dolsen Sal/Cafeteria Dolsen Sal/Cafeteria Manager Kent Lake Sal/Cafeteria Kent Lake Sal/Cafeteria Manager Salem Sal/Cafeteria Salem Sal/Cafeteria Manager Sayre Sal/Cafeteria Sayre Sal/Cafeteria Manager Hardy Sal/Cafeteria Hardy Sal/Cafeteria Supervisor Sal/Secretary Cafeteria Sal/Banquets Sal/Maintenance Cafeteria Longevity/Cafeteria Sal/Off Schedule Cafeteria Sal/Cafeteria Subs Emp Ben/Cafeteria Retire/Cafeteria FICA/Cafeteria Workmans Comp/Cafe In Lieu of Health/Cafeteria Contract Serv/Criminal History Conf & Travel Cafe Telephone Postage Licenses Cont Serv/Cafeteria Supply/Food Cafe Supply/Fruit and Veg. Grant Supply/Non-Food Furn & Equip/Cafe Misc Expense/Cafe Sales Tax/Adult Meals Indirect Cost Reimbursement
Total Expenditures
$
115
20,112 $ 25,550 13,500 7,485 17,666 16,187 15,426 20,282 13,376 6,159 13,017 13,020 14,916 6,775 15,287 7,305 15,126 6,667 15,097 7,490 16,548 9,716 57,289 21,835 2,301 (10,617) 20,570 104,735 79,032 30,347 14,212 19,803 295 418
14,700 $ 21,300 13,500 13,500 14,700 20,000 14,700 21,300 13,500 6,800 14,200 13,000 14,200 6,800 14,200 12,200 14,200 6,800 14,200 7,600 13,500 13,000 56,722 22,000 6,000 6,000 4,000 (35,964) 6,000 107,068 96,035 30,036 20,000 10,800 200 100 800
14,800 21,000 13,800 17,000 14,800 17,000 14,800 17,000 13,500 6,800 14,200 8,000 13,100 6,500 14,200 10,000 14,200 5,000 14,200 7,500 14,000 11,000 56,722 21,000 6,000 4,600 (33,958) 8,000 107,068 101,244 28,360 20,000 14,000 500 800 500
22,833 642,151 47,875 1,848 5,965 482 82,293
15,000 515,000 44,500 10,000 3,000 480 78,000
20,000 650,000 54,000 6,000 2,000 660 86,700
1,440,374
$
1,293,677
$
1,436,596
11.0%
DEBT SERVICE FUNDS BACKGROUND Debt Service Funds are set up to account for the repayment of the debt obligations of the District. In all cases, these funds are associated with previous bond issues for Capital Projects of the District. Much like a home mortgage, the funds repay obligations associated with major construction projects. Since bond issues can be for lengths up to 30 years, debt funds account for some projects that have long since been completed. The District currently has six (6) debt funds. HEALTH For a number of years, the tax base of South Lyon Community School grew at a steady pace. However, due to the challenging economy in Michigan, the taxable value growth rate has slowed down significantly. While the slower growth rate has put pressure on the revenue side, this situation had been alleviated initially due to the numerous bond refunding and higher interest earnings through 2007. However, in 2009 the total taxable value of the District declined for the first time in at least the last 20 years, this was followed in 2010 with an almost 10% decline in value and a loss of about 3% in 2011. This unprecedented situation has resulted in the need to increase the debt millage rate from 8.50 to 10.50 and then to 10.85. It is likely the rate will remain close to 10.85 mills for at least one more additional year. FUND BALANCE CHANGES The fund balance was increased to $4,665,000 in 2004-05 due to over $3,000,000 in premium bond proceeds related to bond refunding. Since that time, the fund balance has been reduced each year, due to the impact of lower taxable value growth rates. It is expected that the fund balance will be $840,467 by June 30, 2013. CURRENT DEBT OBLIGATIONS AND LEGAL DEBT LIMIT The total District bonded debt has continued to decrease annually since the peak balance of $219,810,000 as of June 30, 2005. The total current bonded debt level of $169,805,000 is approximately 23% lower versus the peak. The current total debt is 170,135,466, which also includes $330,466 in notes payable for bus purchases. The legal debt limit for the district is 15% of the total State Taxable Value of $1,662,784,156, which equates to $249,417,623. All District Bonds are State Qualified Bonds, except for the $91,730,000 debt remaining from the $43,120,000 bonds sold in 2003 and the $55,730,000 bonds sold in 2004. Since State Qualified Bonds are not subject to the limit, the remaining debt capacity is $157,687,623. IMPACT OF EXISTING DEBT Due to the problems with taxable value growth and the increase in bond principal and interest payments through 2014, there will continue to be a reliance on the fund balance of the debt fund. It is anticipated that the fund balance will be reduced to 440,528 by the 2013-14 fiscal year, which may not allow for adequate cash flow depending on the amount of delinquent taxes. On a longer term basis after 2015, as long as there is nominal growth in the taxable value of the District, the debt millage should continue to decline annually thereafter. However, if the voters approve additional bond issues, this new debt will be additional and will impact future debt millage rates.
116
SOUTH LYON COMMUNITY SCHOOLS Debt Service Funds 2008-09 Through 2012-13
2012-13 Recommended % Budget Change
2009-10 Actual
Revenues: Property taxes Debt Defeasement Interest on Investments Bond Proceeds Fund Modifications
$ 16,707,875 6,440 93,131 -
$ 16,111,212 5,933 11,104 -
$ 17,955,591 $ 17,874,776 (230,552) 30,556 22,500 3,875,000 776,259 -
$ 18,458,823 3.3% (122,293) -100.0% 16,300 -27.6% -
Total Revenues
$ 16,807,446
$ 16,128,249
$ 22,406,854
$ 17,897,276
$ 18,352,830
2.5%
Expenditures: Bond and note redemption Bond and note interest Debt Defeasement/Other
$ 7,460,000 9,187,449 26,071
$ 8,155,000 8,903,426 49,364
$ 9,260,000 8,485,970 4,653,035
$ 10,205,000 8,164,420 54,000
$ 11,005,000 7,656,008 0
7.8% -6.2% -100.0%
Total Expenditures
$ 16,673,520
$ 17,107,790
$ 22,399,005
$ 18,423,420
$ 18,661,008
1.3%
Excess of revenues and other sources (uses) over expenditures Fund Balance July 1 Fund Balance - June 30
133,926
(979,541)
2010-11 Actual
2011-12 Amended Budget
2008-09 Actual
7,849
(526,144)
(308,178)
2,512,555
2,646,481
1,666,940
1,674,789
1,148,645
$2,646,481
$1,666,940
$1,674,789
$1,148,645
$840,467
117
South Lyon Community Schools DEBT SERVICE FUND Line Item Budget Fund Area Orgn Prog
Objct
Amended Budget 11-12
Actual 10-11
Description
Recommended Budget % 12-13 Change
DEBT FUNDS 1998 3 3
000 000
39 39
0156 0156
0118 0150
Debt Defeasement Interest Income 1998
-
Total Revenues 3 3 3
500 500 500
39 39 39
0156 7120 0156 7900 0156 8100
Redempt Bond 1998 Other Exp 1998 Fund Modification Total Expenditures
0
-
0
-
0
$0
$0
$0
$0 0 297,762
$0 0 0
$0 0 0
$297,762
$0
$0
0.0%
0.0%
2000 Series I 3 3 3
3 3 3 3
000 000 000
500 500 500 500
39 39 39
39 39 39 39
0157 0157 0157
0157 0157 0157 0157
0111 0118 0150
7120 7220 7900 8100
Current Tax Debt Defeasement Interest Income
$0 (3,964) 0
-
$0 0
-
$0 0
Total Revenues
($3,964)
$0
$0
Redempt Bond Bond Interest Other Expenditures Fund Modification
$0 0 31 105,842
$0 0
$0 0
0
0
Total Expenditures
$105,873
$0
$0
0.0%
0.0%
2000 Series II 3 3 3
000 000 000
39 39 39
0158 0158 0158
0111 0118 0150
Current Tax Debt Defeasement Interest Income
$0 (3,964) 0
Total Revenues 3 3 3 3
500 500 500 500
39 39 39 39
0158 0158 0158 0158
7120 7220 7900 8100
-
$0 0
-
$0 0
($3,964)
$0
$0
Redempt Bond Bond Interest Other Expenditures Fund Modification
$0 0 30 76,057
$0 0
$0 0
Total Expenditures
$76,087
$0
$0
0.0%
0.0%
2000 Series III 3 3
000 000
39 39
0159 0159
0118 0150
Debt Defeasement Interest Income
-
Total Revenues 3
500
39
0159 8100
0 $0
Fund Modification
107,940
Total Expenditures
$107,940
118
-
0
-
0
$0
$0
0.0%
$0
$0
0.0%
South Lyon Community Schools DEBT SERVICE FUND Line Item Budget Fund Area Orgn Prog
Objct
Actual 10-11
Description
Amended Budget 11-12
Recommended Budget % 12-13 Change
2001 Refunding Bonds (1992, 1994 and 1991) 3 3 3
3 3 3 3
000 000 000
500 500 500 500
39 39 39
39 39 39 39
0160 0160 0160
0160 0160 0160 0160
0111 0118 0150
7120 7220 7900 8100
Current Tax Debt Defeasement Interest Income
$1,750,064 (13,244) 2,783
$1,736,407 2,500
Total Revenues
$1,739,603
$1,738,907
$0
Redempt Bond Bond Interest Other Expenditures Fund Modification
$1,475,000 163,359 380 188,658
$1,475,000 171,850 6,000 0
$0 0 0 0
Total Expenditures
$1,827,397
$1,652,850
$0
Current Tax Debt Defeasement Interest Income
$1,270,347 (21,643) 2,019
$1,259,746 2,000
Total Revenues
$1,250,723
$1,261,746
$0
Redempt Bond Bond Interest Other Expenditures
$1,150,000 91,998 297
$1,150,000 46,000 4,000
$0 0 0
Total Expenditures
$1,242,295
$1,200,000
$0
Current Tax Debt Defeasement Interest Income
$1,070,284 (14,139) 1,719
$1,072,487 1,000
$1,173,879 (5,869) 1,100
Total Revenues
$1,057,864
$1,073,487
$1,169,110
Redempt Bond Bond Interest Other Expenditures
$800,000 234,744 292
$1,200,000 204,750 1,500
$1,000,000 156,750 0
Total Expenditures
$1,035,036
$1,406,250
$1,156,750
Current Tax Debt Defeasement Interest Income
$5,834,544 (20,979) 9,357
$5,839,093 5,000
$6,243,676 (31,218) 5,500
Total Revenues
$5,822,922
$5,844,093
$6,217,958
Redempt Bond Bond Interest Other Expenditures
$3,110,000 2,657,769 378
$3,540,000 2,502,270 12,000
$3,995,000 2,325,270 0
Total Expenditures
$5,768,147
$6,054,270
$6,320,270
-
$0 0 -100.0%
-100.0%
2003 Series I 3 3 3
3 3 3
000 000 000
500 500 500
39 39 39
39 39 39
0161 0161 0161
0111 0118 0150
0161 7120 0161 7220 0161 7900
-
$0 0 -100.0%
-100.0%
2003 Series II 3 3 3
3 3 3
000 000 000
500 500 500
39 39 39
39 39 39
0162 0162 0162
0111 0118 0150
0162 7120 0162 7220 0162 7900
8.9%
-17.7%
2005 Refunding (2000 I, 2000 II, 2000 III) 3 3 3
000 000 000
3 500 3 500 3 500
39 39 39
39 39 39
0163 0163 0163
0111 0118 0150
0163 7120 0163 7220 0163 7900
119
6.4%
4.4%
South Lyon Community Schools DEBT SERVICE FUND Line Item Budget Fund Area Orgn Prog
Objct
Actual 10-11
Description
Amended Budget 11-12
Recommended Budget % 12-13 Change
2005 B Refunding (1998) 3 3 3
000 000 000
3 500 3 500 3 500
39 39 39
39 39 39
0164 0164 0164
0111 0118 0150
0164 7120 0164 7220 0164 7900
Current Tax Debt Defeasement Interest Income
$3,223,626 (64,794) 6,274
$3,200,436 5,000
$2,960,217 (14,801) 2,500
Total Revenues
$3,165,106
$3,205,436
$2,947,916
Redempt Bond Bond Interest Other Expenditures
$2,090,000 1,106,012 347
$2,070,000 1,032,862 12,000
$2,050,000 955,238 -
Total Expenditures
$3,196,359
$3,114,862
$3,005,238
Current Tax Debt Defeasement Interest Income
$3,990,575 (44,183) 5,129
$3,915,427 6,000
$5,733,293 (28,666) 5,000
Total Revenues
$3,951,521
$3,921,427
$5,709,627
Redempt Bond Bond Interest Other Expenditures
$0 4,004,538 450
$150,000 4,004,538 15,000
$1,790,000 3,998,538 -
Total Expenditures
$4,004,988
$4,169,538
$5,788,538
-8.0%
-3.5%
2006 Refunding (2003) 3 3 3
000 000 000
3 500 3 500 3 500
39 39 39
39 39 39
0165 0165 0165
0111 0118 0150
0165 7120 0165 7220 0165 7900
45.6%
38.8%
2007 Refunding (1997) 3 3 3
000 000 000
3 500 3 500 3 500
39 39 39
39 39 39
0166 0166 0166
0111 0118 0150
0166 7120 0166 7220 0166 7900
Current Tax Debt Defeasement Interest Income
$816,151 (43,642) 3,275
$851,180 1,000
$833,624 (4,168) 1,100
Total Revenues
$775,784
$852,180
$830,556
Redempt Bond Bond Interest Other Expenditures
$635,000 227,550 629
$620,000 202,150 3,500
$660,000 177,350 -
Total Expenditures
$863,179
$825,650
$837,350
Current Tax Debt Defeasement Interest Income Proceeds From Bonds Fund Modification
$0 3,875,000 776,259
-2.5%
1.4%
2011 Refunding (2001A) 3 3 3 3 3
000 000 000 000 000
39 39 39 39 39
0166 0166 0166 0166 0166
0111 0118 0150 0596 0631
Total Revenues 3 3 3 3
500 500 500 500
39 39 39 39
0166 0166 0166 0166
7120 7220 7310 7320
$4,651,259
Redempt Bond Bond Interest Bond Issuance Costs Payment to Escrow
$0 38,455 3,835,487
120
$1,514,134 (37,571) 1,100 -
$0
$1,477,663 $1,510,000 42,862
100.0%
South Lyon Community Schools DEBT SERVICE FUND Line Item Budget Fund Area Orgn Prog 3 500
39
Objct
0166 7900
Amended Budget 11-12
Actual 10-11
Description Other Expenditures
Recommended Budget % 12-13 Change
-
Total Expenditures
$3,873,942
$0
$1,552,862
100.0%
All Debt Funds: Revenues
22,406,854
17,897,276
18,352,830
2.5%
Expenditures
22,399,005
18,423,420
18,661,008
1.3%
121
CAPITAL PROJECT FUNDS BACKGROUND Capital Project Funds are used to separate out activities associated with major construction, remodeling, and capital purchases, especially when funded through bond issues. When bond issues are approved by the voters, after the bonds are sold, the money is placed in a capital project fund. After the project is completed and all costs are paid, the related capital project fund is closed. In terms of Capital Project Funds, the District currently has three (3) active funds. These funds are Building/Site Capital Improvements, Technology, and the Bus Replacement Fund. All these funds are fully funded by transfers from the General Fund as opposed to bond dollars. These funds segregate projects and purchases that had historically been accounted for in the General Fund. These funds isolate one-time projects from on-going operating costs, and allow for better planning and identification of District needs. HEALTH The three capital funds that are funded via transfers from the General Fund are more perpetual in nature. The projects associated with these funds are lesser in cost, time frame, and scope versus traditional bond capital projects. Due to the economy, fewer dollars will be transferred from the General in the next few years; however, there is an adequate fund balance to absorb this reduction. FUND BALANCE CHANGES Due to a reduction in transfers from the General Fund, the fund balance is expected to decrease in the near term. The total fund balance was 2,843,042 in 2010-11 and is expected to be $1,708,502 at the end of the 2012-13 fiscal year. EFFECT ON GENERAL FUND The impact of all the projects/equipment purchases to the General Fund would be the avoidance of repair costs that would have otherwise occurred. This is difficult to calculate, but is estimated to be in the range of $25,000 - $50,000 per year in total. The other operating impact is the transfer from the General Fund for the three capital improvement funds that it provides the resources for. This transfer has been included in the General Fund forecast.
122
SOUTH LYON COMMUNITY SCHOOLS Capital Projects Funds 2008-09 Through 2012-13
2008-09 Actual Revenues Interest Proceeds of long-term debt Transfer From Other Funds Total Revenues
$
9,297 234,825 845,000
$ 1,089,122
Expenditures Debt Service $ Capital Outlay Bond Issuance Costs and Other Transfer to Other Funds
432,265 806,149 235,560 0
Total Expenditures
$ 1,473,974
Excess of revenues and other sources (uses) over expend:
$
Fund Balance July 1 Fund Balance - June 30
2009-10 Actual
$
$
2012-13 Recommended % Budget Change
378 1,500,000
$
650,000
$
500,000 -
0.0% 100.0% -100.0%
$ 1,205,415
$ 1,500,378
$
650,000
$
500,000
-23.1%
$
381,317 968,358 10,361 0
$
360,301 562,613 2,765 0
$
350,292 1,072,250 20,000 0
$
153,498 1,635,500 20,000 0
-56.2% 52.5% 0.0% 0.0%
$ 1,360,036
$
925,679
$ 1,442,542
$ 1,808,998
25.4%
(154,621) $
574,699
$
(384,852) $
415 530,000 675,000
2011-12 Amended Budget
2010-11 Actual
(792,542) $ (1,308,998)
2,807,816
2,422,964
2,268,343
2,843,042
$ 2,422,964
$ 2,268,343
$ 2,843,042
$ 2,050,500
123
2,050,500 $
741,502
South Lyon Community Schools CAPITAL PROJECTS FUND Line Item Budget Fund Area Orgn Prog
Objct
Description
BUILDING/SITE CAPITAL IMPROVEMENT FUND 100 4 000 40 0100 0500 Trans From Gen Fund Total Revenues 100 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200 200
01 02 03 04 06 07 08 09 10 11 12 20 20 28 29 40 40
0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100 0100
TECHNOLOGY FUND 101 4 000 40 0101
101 4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
200 200 200 200 200 200 200 200 200 200 200 200 200 200 200
01 02 03 04 06 07 08 09 10 11 12 20 28 29 40
0101 0101 0101 0101 0101 0101 0101 0101 0101 0101 0101 0101 0101 0101 0101
6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6200 6900 6900 6900 6900 7900
0500
6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900 6900
BUS PURCHASE PROGRAM 102 4 000 40 0102 0500 4 000 40 0102 0596
102 4 4 4
200 200 200
40 40 40
0102 6610 0102 7160 0102 7210
Amended Budget 11-12
Actual 10-11
Recommended Budget 12-13
$
325,000
$
-
$
-
$
325,000
$
-
$
98,400 4,400 24,600 16,400 93,500 7,000 12,000 10,000 8,000 16,000 4,500
South Lyon High School $ South Lyon East High School Millennium Middle School Centennial Middle School Bartlett Elementary Brummer Elementary Dolsen Elementary Kent Lake Elementary Salem Elementary Sayre Elementary Hardy Elementary Adm-City Building Lease Adm-City Building Griswold Operations Center/Warehs. Early Childhood Center District Wide Projects Contingency
26,309 $ 35,715 5,664 8,199 4,409 20,345 71,431 220 36,867 (1,680) 1,314 148,753 17,539 2,582 18,878 2,765
192,300 2,900 3,400 8,600 7,500 5,500 7,900 4,900 77,500 7,500 20,000 186,000 20,000
$
Total Expenditures
$
399,310
$
544,000
$
Transfer From General Fund
$
900,000
$
650,000
$
-
Total Revenues
$
900,000
$
650,000
$
-
South Lyon High School $ South Lyon East High School Millennium Middle School Centennial Middle School Bartlett Elementary Brummer Elementary Dolsen Elementary Kent Lake Elementary Salem Elementary Sayre Elementary Hardy Elementary Adm-City Building Griswold Operations Center/Warehs. Early Childhood Center District Wide Projects/Equipment
19,997 1,121 11,280 -
$
428,250
$
538,750
Total Expenditures
$
32,398
$
428,250
$
538,750
Transfer From General Fund Bus Note Proceeds
$
275,000 -
$
-
$
500,000
Total Revenues
$
275,000
$
-
$
500,000
New Bus Purchase Bus Note Principal Bus Note Interest
$
309,401 50,900
$
323,524 26,768
$
500,000 140,466 13,032
Total Expenditures
$
360,301
$
350,292
$
653,498
124
% Change
0.0%
15,950 1,000 4,000 161,000 20,000 496,750
-8.7%
-100.0%
25.8%
100.0%
86.6%
South Lyon Community Schools CAPITAL PROJECTS FUND Line Item Budget Fund Area Orgn Prog
Objct
Description
2003 BUILDING AND SITE PROJECT SERIES I (BOND FINANCED) 144 4 000 40 0144 0150 Investment Income
144 4 4 4 4 4 4 4 4 4 4 4
200 200 200 200 200 200 200 200 200 200 200
01 02 03 06 10 11 28 28 40 40 40
0144 0144 0144 0144 0144 0144 0144 0144 0144 0144 0144
6200 6200 6200 6200 6200 6310 6200 6210 6900 7930 7935
Amended Budget 11-12
Actual 10-11
Recommended Budget 12-13
378
0
0
Total Revenues
$
378
$
-
$
-
Construction South Lyon HS Construction S.Lyon East HS Site MMSS.Lyon East HS Site Construction Bartlett Construction - Salem Construction - Sayre Site Construction GOC Construction GOC OD Technology - Owner Direct Professional Fees F&E Design Fees
$
-
$
-
$
-
Total Expenditures
$
-
-
-
-
-
-
133,670 133,670
120,000 $
120,000
% Change
0.0%
120,000 $
120,000
0.0%
All CIP Funds: Revenues Expenditures
125
1,500,378
650,000
500,000
-23.1%
925,679
1,442,542
1,808,998
25.4%
BUILDING/SITE CAPITAL IMPROVEMENT PROGRAM Background: In 1995 the District instituted a new fund for the purpose of funding and segregating building and site capital improvements from the General Fund. Capital Improvement Decision Process: The decision process for the Building/Site CIP is incorporated into the district's annual budget process. Capital improvement needs can originate from the Shared Involvement Process, or from Board of Education, Administration and/or other employees of the District. A final decision on the CIP is rendered at the time of budget adoption. Functions of the CIP: The CIP allows for long-term financial planning for the District. Each year revisions will be made to the plan that add, delete or modify anticipated projects based on changes in funding, project priority, safety issues, and unanticipated needs.
Building District Wide South Lyon East High School South Lyon High School Millennium Middle School Centennial Middle School Bartlett Elementary Brummer Elementary Dolsen Elementary Hardy Elementary Kent Lake Elementary Salem Elementary Sayre Elementary Early Childhood Center Griswold Operations Center Administration/Warehouse Contingency TOTALS
2012-13 $ 161,000 $ 4,400 98,400 24,600 16,400 93,500 7,000 12,000 4,500 10,000 8,000 16,000 4,000 1,000 15,950 20,000 $ 496,750 $
2012-2013 Through 2016-2017
Funding of the CIP: The CIP is 100% funded through transfers from the General Fund. Therefore, these costs will be isolated from other maintenance type costs and allow for easier identification of the project costs and funding in the District's budget and financial statements. The General Fund forecasts the full funding of all of these projects. Due to the large dollar amounts required in 2015-16, a bond issue will likely be required to fund these projects. 2012-2013 Projects: The Budget includes $496,750 in capital improvement projects for 2012-2013. It is very likely that unforeseen situations may change this list of projects, although there is $20,000 in contingency to cover some of these situations. Operating Impact of Projects: The majority of projects have a negligible impact on the operating budget in the short term. However, keeping our facilities in top shape will increase their life expectancy in the long run.
2013-14 152,000 $ 2,900 15,200 4,000 8,200 7,500 23,500 165,500 5,500 82,500 7,500 11,950 10,000 20,000 516,250 $
126
2014-15 116,000 $ 400 12,400 91,200 6,000 6,400 4,000 6,000 20,500 4,000 6,000 279,000 6,000 5,950 19,000 20,000 602,850 $
2015-16 476,000 $ 82,500 1,916,800 823,500 680,200 385,000 35,500 57,500 4,000 5,500 244,500 372,500 6,000 15,000 129,000 20,000 5,253,500 $
2016-17 71,000 $ 70,000 7,500 6,200 8,000 6,000 4,000 6,000 5,500 4,000 6,000 6,000 6,000 20,000 20,000 246,200 $
TOTAL 976,000 160,200 2,050,300 949,500 718,800 498,400 74,000 247,000 34,500 29,000 347,000 681,000 33,950 41,950 173,950 100,000 7,115,550
CAPITAL PROJECTS Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
2012-13 3,700 45,000 10,000 68,000 5,000 42,000 10,000 4,000 7,500 1,500 1,000 13,000 44,000 2,000 8,000 99,500 10,000 -
TOTALS 2013-14 16,500 6,000 10,000 68,000 5,000 24,000 4,000 7,500 1,500 1,000 11,000 3,000 242,000 -
2014-15 3,700 10,000 62,000 5,000 24,000 4,000 4,500 1,500 1,000 8,000 3,000 285,000 -
2015-16 16,500 350,000 10,000 112,000 5,000 50,000 100,000 24,000 284,000 4,000 4,500 1,500 1,000 25,000 3,000 911,000 -
3,700 10,000 68,000 5,000 24,000 4,000 1,500 1,000 10,000 3,000 12,000 -
5,000 -
-
-
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
50,000 15,000 10,000 -
50,000 15,000 10,000 -
70,000 20,000 15,000 10,000 -
64,000 80,000 2,418,000 245,000 110,000 400,000
64,000 -
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
7,550 15,000 20,000
6,750 15,000 20,000
22,150 15,000
15,000
19,000 20,000
20,000
20,000 20,000
$ 496,750 $
-
2016-17
516,250 $ 602,850 $ 5,253,500 $
127
-
246,200
CAPITAL PROJECTS Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
2012-13
DISTRICT WIDE 2013-14 2014-15
2015-16
2016-17
6,000 10,000 6,000 5,000
6,000 10,000 6,000 5,000
10,000 6,000 5,000
10,000 6,000 5,000 50,000
10,000 6,000 5,000
24,000
24,000
24,000
24,000
24,000
4,000
4,000
4,000
4,000
4,000
1,000 10,000 3,000
1,000 6,000 3,000
1,000 6,000 3,000
1,000 6,000 3,000
1,000 6,000 3,000
12,000
12,000
12,000
12,000
12,000
50,000 15,000 10,000
20,000 15,000 10,000
245,000 110,000
5,000
50,000 15,000 10,000
20,000
20,000
20,000
20,000
20,000
$ 181,000 $ 172,000 $ 156,000 $ 496,000 $
128
20,000 91,000
CAPITAL PROJECTS
SOUTH LYON EAST HIGH SCHOOL 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
2,500
2015-16
2016-17
2,500
6000
2,000
2,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
64,000 80,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
400
$
4,400 $
400
2,900 $
129
400
400 $
82,500 $
70,000
CAPITAL PROJECTS
SOUTH LYON HIGH SCHOOL 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
2,800
2015-16
2016-17
2,800
30,000 6,000
6,000
6,000
6,000
6,000
16,000 45,000 4,500 1,500
4,500 1,500
4,500 1,500
4,500 1,500
1,500
40,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
32,000 1,425,000
400,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency $
400
400
98,400 $
15,200 $
130
400
12,400 $1,916,800 $
7,500
CAPITAL PROJECTS
MILLENNIUM MIDDLE SCHOOL 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
2,200
2015-16
2,200
2016-17 2,200
350,000 4,000
4,000
4,000
4,000
4,000
100,000
3,000 337,500
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
32,000 70,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
400 15,000
$
24,600 $
15,000
4,000 $
131
91,200 $ 823,500 $
6,200
CAPITAL PROJECTS
CENTENNIAL MIDDLE SCHOOL 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
2,200
6,000
6,000
10,000
2015-16
2016-17
2,200
6,000
6,000
6,000
175,000
2,000
2,000
295,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
200,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
400
$
16,400 $
8,200 $
132
6,000 $ 680,200 $
8,000
CAPITAL PROJECTS
BARTLETT ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
6,000
6,000
2015-16
2016-17
1,500
6,000
87,500
6,000
6,000
87,500
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
290,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
400
$
93,500 $
7,500 $
133
6,400 $ 385,000 $
6,000
CAPITAL PROJECTS
BRUMMER ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
2015-16
2016-17
1,500
3,000 4,000
4,000
4,000
4,000
4,000
3,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
30,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
15,000
$
7,000 $
23,500 $
134
4,000 $
35,500 $
4,000
CAPITAL PROJECTS
DOLSEN ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
2015-16
2016-17
1,500
3,000 6,000
6,000
3,000
3,000
6,000
56,000
6,000
6,000 $
57,500 $
6,000
155,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency $
12,000 $ 165,500 $
135
CAPITAL PROJECTS
HARDY ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
2015-16
1,500
4,000
2016-17 1,500
4,000
4,000
4,000 $
5,500
1,000 2,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
15,000
$
4,500 $
-
136
$
20,500 $
CAPITAL PROJECTS
KENT LAKE ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
2015-16
2016-17
1,500
3,000 4,000
4,000
4,000
4,000
4,000
5,500 $
4,000 $
5,500 $
4,000
3,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency $
10,000 $
137
CAPITAL PROJECTS
SALEM ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
6,000
6,000
2015-16
2016-17
1,500
6,000
6,000
6,000
64,000
2,000 75,000
30,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
128,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
15,000
$
8,000 $
82,500 $
138
6,000 $ 244,500 $
6,000
CAPITAL PROJECTS
SAYRE ELEMENTARY 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
1,500
6,000
6,000
2015-16
2016-17
1,500
6,000
6,000
273,000
60,000
6,000
10,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
305,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency $
16,000 $
7,500 $ 279,000 $ 372,500 $
139
6,000
CAPITAL PROJECTS
EARLY CHILDHOOD CENTER 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
4,000
2015-16
2016-17
4,000
4,000
4,000
4,000
2,000
2,000
2,000
2,000
6,000 $
6,000 $
6,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
5,950
$
4,000 $
11,950 $
140
CAPITAL PROJECTS
GRISWOLD OPERATIONS CENTER 2012-13 2013-14 2014-15
Building Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
2015-16
2016-17
15,000
1,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
5,950
$
1,000 $
-
141
$
5,950 $
15,000 $
-
CAPITAL PROJECTS Building
ADMINISTRATION BUILDING/WAREHOUS 2012-13 2013-14 2014-15
Bleachers Boilers Caulking and Mortar pointing Flooring Replacements Ceiling Tile Door Replacements Elevators Gymnasium Floors HVAC Improvements HVAC Units Lighting Repairs Interior Furnishings Lockers Miscellaneous Painting Plumbing Pool Pumps Roof/Gutter Water Heaters Water Softeners Windows
10,000
2015-16
2016-17
10,000
89,000
Energy Conservation Lighting Upgrades Lighting Motion Sensors Insulation
Site Playground Equip Match Tennis Courts Running Track Asphalt Repair/Replace Concrete Repair/Replace Fencing Articial Turf
40,000
Equipment/Vehicles Custodial Equipment Grounds Equipment Vehicles Grounds Vehicles Warehouse Debt Payments Contingency
5,950
19,000
$
15,950 $
10,000 $
142
19,000 $ 129,000 $
-
TECHNOLOGY CAPITAL PROGRAM
2012-2013 Through 2014-2015
Background: In the fall of 2010, a plan was presented to the Board of Education with a goal to ensure that our technology equipment will meet the needs of the District through June of 2015. This would include not only computers, but also peripheral equipment, projectors, and moving our District to a voice over IP phone system.
Funding of the plan: This technology plan is 100% funded through transfers from the General Fund. Therefore, these costs will be isolated from other maintenance type costs and allow for easier identification of the project costs and funding in the District's budget and financial statements. The General Fund forecasts the full funding of all of these projects.
In the past, these purchases have occurred with bond dollars. However, our debt millage has increased due to revenue losses related to reductions in property values, making it difficult to ask the voters for additional dollars.
2012-2013 Projects: The Budget includes $538,750 in technology capital purchases for 2012-2013. Included in this is $5,000 in contingency to cover cost overruns and/or other purchases. The major projects is a district wide wireless initiative as well as the replacement of television monitors with mounted projectors.
Future of Technology Beyond 2015: At this point, a bond issue will likely be needed sometime in 2015. A large number of technology costs will occur at that time, and the General Fund will unlikely have the necessary dollars required to fund these costs.
Building Computers Laptops Printers Scanners DVD/Projectors Wireless Project Misc IP Phones TOTALS
2011-12 $ 32,000 $ 40,000 5,000 2,000 264,250 5,000 80,000 $ 428,250 $
Operating Impact of Projects: Keeping our technology current will avoid operating costs for repairs. We also anticipate saving repair dollars once the projector project is completed. Additionally, the wireless project will save some internet charges. The total estimated savings for both of these factors would be approximately $10,000 - $25,000 annually.
2012-13 25,000 $ 32,500 10,000 2,000 296,750 165,000 5,000 2,500 538,750 $
143
2013-14 215,500 $ 86,000 10,000 2,000 4,800
2014-15 242,100 $ 50,000 10,000 2,000 4,800
15,000 2,500 335,800 $
20,000 2,500 331,400 $
TOTAL 514,600 208,500 35,000 8,000 570,600 165,000 45,000 87,500 1,634,200
BUS REPLACEMENT PROGRAM Background: In 2000 the District instituted a new fund for the purpose of funding and segregating bus purchases from the General Fund. Basis for Replacements: The District procedure is to replace a bus that is twelve (12) years old or has 200,000 miles. The exceptions to this rule would be for buses with major overhauls, slight delays to even out purchasing, or delays based on financial constraints. Basis for Additional Buses for Growth: It is difficult to estimate the impact of new students since factors such as age of students and location impacts how many buses are needed. However, based on history, it is estimated that an additional bus is needed for every increase of 130 students.
2012-2013 Through 2019-2020
Current Situation: There are currently 55 regular route buses in service for South Lyon Community Schools, and 9 special use buses. Regarding the replacement guidelines, there are few left that are older than 12 years, however these buses have met all safety inspections and have had body work done as needed. Future Outlook: Based on a updated schedule done in the October of 2010, we anticipate purchasing zero to fourteen buses per year for the next eight years, with the average being six buses per year. Financial Impact: All bus purchases have been financed for a five or six year period. It is expected that future financing will be six years to save annual budget dollars during the current poor economic environment.
144
SOUTH LYON COMMUNITY SCHOOLS - Bus Replacement Schedule / 2012-13 Through 2019-20 Estimated Act. Final Act. Final Est. Final Est. Final Est. Final Est. Final Est. Final Est. Final Est. Final Est. Final Est. Final Est. Final Annual 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Year Bus # Size e Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage Mileage 1999 9958 72 11,000 123,547 134,547 145,547 156,547 1999 9962 72 11,000 126,934 137,934 148,934 159,934 1999 9992 48 13,000 164,430 177,430 190,430 203,430 1999 9993 72 11,000 90,762 101,762 112,762 123,762 1999 9908 72 11,000 133,170 144,170 155,170 166,170 2000 0011 71 11,000 105,995 116,995 127,995 138,995 149,995 2000 0012 71 11,000 106,045 117,045 128,045 139,045 150,045 2000 0013 71 11,000 107,045 118,045 129,045 140,045 151,045 2000 0094 48 13,000 146,773 159,773 172,773 185,773 198,773 2001 0109 71 11,000 95,266 106,266 117,266 128,266 2001 0110 71 11,000 102,745 113,745 124,745 135,745 146,745 157,745 2001 0118 71 11,000 90,661 101,661 112,661 123,661 134,661 145,661 2001 0195 48 13,000 69,369 82,369 95,369 108,369 121,369 134,369 2001 0196 48 13,000 92,824 105,824 118,824 131,824 144,824 157,824 2002 0220 71 11,000 91,527 102,527 113,527 124,527 135,527 146,527 157,527 2002 0221 71 11,000 91,186 102,186 113,186 124,186 135,186 146,186 157,186 2002 0222 71 11,000 94,668 105,668 116,668 127,668 138,668 149,668 160,668 2002 0223 71 11,000 89,076 100,076 111,076 122,076 133,076 144,076 155,076 2002 0297 65 13,000 97,395 108,395 121,395 134,395 147,395 160,395 173,395 2003 0327 71 11,000 80,643 91,643 102,643 113,643 124,643 135,643 146,643 157,643 2003 0330 71 11,000 70,275 81,275 92,275 103,275 114,275 125,275 136,275 147,275 2003 0331 71 11,000 77,193 88,193 99,193 110,193 121,193 132,193 143,193 154,193 2003 0333 71 11,000 78,416 89,416 100,416 111,416 122,416 133,416 144,416 155,416 2004 0403 71 11,000 69,747 80,747 91,747 102,747 113,747 124,747 135,747 146,747 157,747 2004 0416 71 11,000 72,422 83,422 94,422 105,422 116,422 127,422 138,422 149,422 160,422 2004 0417 71 11,000 62,732 73,732 86,732 99,732 112,732 125,732 138,732 151,732 164,732 2004 0424 71 11,000 68,029 79,029 90,029 101,029 112,029 123,029 134,029 145,029 156,029 2004 0425 71 11,000 60,792 71,792 82,792 93,792 104,792 115,792 126,792 137,792 148,792 2004 0439 71 11,000 70,334 81,334 92,334 103,334 114,334 125,334 136,334 147,334 158,334 2004 0498 71 11,000 40,922 51,922 62,922 73,922 84,922 95,922 106,922 117,922 128,922 2005 0589 56 13,000 68,909 81,909 94,909 107,909 120,909 133,909 146,909 159,909 172,909 185,909 2005 0599 56 13,000 47,377 60,377 73,377 86,377 99,377 112,377 125,377 138,377 151,377 164,377 2007 0704 71 11,000 25,156 36,156 47,156 58,156 69,156 80,156 91,156 102,156 113,156 124,156 135,156 2007 0740 71 11,000 32,269 43,269 54,269 65,269 76,269 87,269 98,269 109,269 120,269 131,269 142,269 2007 0741 71 11,000 39,527 50,527 61,527 72,527 83,527 94,527 105,527 116,527 127,527 138,527 149,527 2007 0742 71 11,000 36,797 47,797 58,797 69,797 80,797 91,797 102,797 113,797 124,797 135,797 146,797 2007 0743 71 11,000 30,701 41,701 52,701 63,701 74,701 85,701 96,701 107,701 118,701 129,701 140,701 2007 0744 71 11,000 40,006 51,006 62,006 73,006 84,006 95,006 106,006 117,006 128,006 139,006 150,006 2007 0745 71 11,000 18,189 29,189 40,189 51,189 62,189 73,189 84,189 95,189 106,189 117,189 128,189 2007 0746 71 11,000 24,530 35,530 46,530 57,530 68,530 79,530 90,530 101,530 112,530 123,530 134,530 2007 0747 71 11,000 34,271 45,271 56,271 67,271 78,271 89,271 100,271 111,271 122,271 133,271 144,271 2007 0748 71 11,000 25,896 36,896 47,896 58,896 69,896 80,896 91,896 102,896 113,896 124,896 135,896 2007 0749 71 11,000 13,760 24,760 35,760 46,760 57,760 68,760 79,760 90,760 101,760 112,760 123,760 2007 0750 71 11,000 19,819 30,819 41,819 52,819 63,819 74,819 85,819 96,819 107,819 118,819 129,819 2007 0751 71 11,000 16,984 27,984 38,984 49,984 60,984 71,984 82,984 93,984 104,984 115,984 126,984 2008 0826 77 11,000 15,376 26,376 37,376 48,376 59,376 70,376 81,376 92,376 103,376 114,376 125,376 136,376 2008 0832 77 11,000 13,237 24,237 35,237 46,237 57,237 68,237 79,237 90,237 101,237 112,237 123,237 134,237 2008 0834 77 11,000 11,715 22,715 33,715 44,715 55,715 66,715 77,715 88,715 99,715 110,715 121,715 132,715 2009 0901 77 11,000 988 11,988 22,988 33,988 44,988 55,988 66,988 77,988 88,988 99,988 110,988 121,988 2009 0905 77 11,000 989 11,989 22,989 33,989 44,989 55,989 66,989 77,989 88,989 99,989 110,989 121,989 2009 0906 77 11,000 984 11,984 22,984 33,984 44,984 55,984 66,984 77,984 88,984 99,984 110,984 121,984 2009 0907 77 11,000 987 11,987 22,987 33,987 44,987 55,987 66,987 77,987 88,987 99,987 110,987 121,987 2009 0915 77 11,000 997 11,997 22,997 33,997 44,997 55,997 66,997 77,997 88,997 99,997 110,997 121,997 2009 0928 77 11,000 997 11,997 22,997 33,997 44,997 55,997 66,997 77,997 88,997 99,997 110,997 121,997 2009 0935 77 11,000 992 11,992 22,992 33,992 44,992 55,992 66,992 77,992 88,992 99,992 110,992 121,992 # REPLACEMENT BUSES (boxed) 0 0 0 0 6 4 6 5 5 8 2 13 BUSES FOR NEW SCHOOLS/SPAR BUSES FOR NEW STUDENTS: % student increase total enrollment increase in number of students # buses/130 students
0
0
7,068
7,078
0
0
0
0
0
0
0
0
0
0
-0.04% 7,075 (3) 0
0.04% 7,078 3 0
0.31% 7,100 22 0
0.61% 7,143 43 0
0.20% 7,157 14 1
0.60% 7,200 43 0
1.00% 7,272 72 1
1.00% 7,345 73 1
1.00% 7,418 73 0
1.00% 7,492 74 0
0
0
TOTAL BUSES NEEDED*
0
0
0
0
6
4
6
5
5
8
2
INVENTORY: REGULAR ROUTE BUSES SPECIAL USE (shaded yellow) TOTAL INVENTORY
53 9 62
50 9 64
48 9 64
44 10 54
44 10 54
44 10 54
45 10 55
45 10 55
46 10 56
47 10 67
47 10 67
* NOTE!!!! This is based on projections of annual increase in students. Also, this assumes a similar demographic with the new students. The addition of changes in board policy and changes in special education can all impact future needs.
145
13 47 10 67
CITA (Curriculum, Instruction, Technology and Assessment) 4 Year Plan 2012-2013 Through 2016-17 Background: The CITA Services Department provides the leadership necessary to promote a result-driven, continuous improvement approach to teaching and learning. The scope of CITA responsibilities includes pre-K through adult education with a focus on providing wellarticulated and coherent programs and services for students. It is the responsibility of CITA to provide quality programs consisting of curriculum, instruction, assessments and technology aligned with the Michigan Curriculum Frameworks. To guide continuous improvement, a four-year plan is in place that encompasses all K-12 subject areas. This plan provides an on-going process for upgrading the curriculum, identifying and providing the necessary staff development, integrating aligned technology, and developing and implementing district-wide assessments.
Area ELA Social Studies Math Science World Languages Health Art Tecnology & Assessment Cycling of SACs Other Departmental Responsibilities TOTALS
$
$
2012-13 166,988 $ 4,776 100,936 35,564 2,720 1,280 47,724 2,000 66,203 130,450 558,641 $
Through quality programs and services, CITA supports the District mission to provide the highest quality educational process so that all students can excel as individuals and become contributing members of society. Funding of the plan: This plan is 100% funded through the General Fund. The General Fund forecasts the full funding of all of these costs. 2012-2013 Costs: The Budget includes $558,641 of budgeted costs with an emphasis on ELA, Math, Science, and Technology & Assessment.
2013-14 16,270 $ 9,128 108,723 128,812 1,170 1,290 49,552 2,000 63,529 126,231 506,705 $
146
2014-15 155,210 $ 12,948 73,403 67,612 290 1,290 22,500 50,012 2,000 63,318 124,423 573,006 $
2015-16 158,620 $ 11,220 69,450 60,040 300 1,300 20,500 62,871 2,000 60,632 125,627 572,560 $
2016-17 19,180 $ 12,810 65,190 51,540 300 1,300 69,070 2,000 60,950 126,843 409,183 $
TOTAL 497,088 38,072 352,512 292,028 4,480 5,160 43,000 210,159 8,000 253,682 506,731 2,210,912
3/1/2012 Subject Area ELA
Total ELA Social Studies
Total SS Math
Total Math Science
5-Year Plan for CITA 2012-13 Budget Items Budget Impact Guest Teachers K-8 SAC (20@$100/day x 6 days) 12,000 Guest Teachers HS 9 (4@$100/day x 2 days) 800 Guest Teachers 6-8 ELA (30@$100 x 1 day) 3,000 SAC & Course dev. Supplies 2,500 MS 6-8 Textbooks (1675 students @$75 + 35 teacher @$200 + 10% 145,888 shipping) Summer Work (10@$28/hr x 10 hrs) 2,800
Guest Teachers Ele SAC (10@$100/day x 1 day) Guest Teachers MS (4@$100/day x 2 days) Guest Teachers HS (4@$100/day x 2 days) SAC & Course Development Supplies Summer Work MS & HS (6@$28/hr x 7 hrs)
Guest Teachers K-4 Math SAC (10@$100/day x 1 day) Guest Teachers 5-7 Math SAC (6@$100/day x 5 days) Guest Teachers Algebra 1 & 1B (4@$100/day x 4 days) Guest Teachers Geometry (2@$100/day x 5 days) Guest Teachers Algebra 2 & A2WP (4@$100/day x 4 days) Guest Teachers Geometry In-Service (12@$100/day x 2 days) SAC & Course Development Supplies Geometry-Development of supplemental text & supporting materials (instead of replacing text books) Geometry Supplemental Technology Software - HS Math Software Summer Work 5-7 Course Work (6@$28/hr x 10 hrs) Summer Work HS Course Work (10@$28/hr x 10 hrs) Summer Work CMP In-District Training (2@$28/hr x 12 hrs) New Teacher Math Training (1@$28/hr x 3 hrs) Math Lab Guest Teachers from Title IIA
Guest Teachers Ele Science SAC (12@$100/day x 1 day) Guest Teachers MS Science SAC (6@$100/day x 1 day) Guest Teachers HS Science SAC (11@$100/day x 5 days) SAC & Course supplies (incl. pilot 1 kit $3000) Science Kit Rental Summer Work MS (6@$28/hr x 10 hrs) Summer Work HS (11@$28/hr x 10 hrs) Summer Work New Teacher Training (6@$28/hr x 3 hrs)
Total Science
166,988 1,000 800 800 1,000 1,176 4,776 1,000 3,000 1,600 1,000 1,600 2,400 4,000 40,000 40,000 2,500 1,680 1,400 672 84
100,936 1,200 600 5,500 7,000 16,000 1,680 3,080 504 35,564
H:\BUDGET - 5 Year Budget Plans\12-13 Plans\12-13 rev 03-01-12.xlsx 147
3/2/2012 min
World Languages Guest Teachers World Lang. SAC (8@$100/day x 2 days) Summer Work World Lang. (8@$28/hr x 5 hrs)
1,600 1,120
Total Wrld Lang. Chair of Healthy Sexuality Course work (1@28/hr x 10 hrs) Health SAC & Course Development Supplies
2,720 280 1,000
Total Health Technology & Assessments
Guest Teachers for Design & Tech./Tech. Integration SACs (13@$100/day x 1 day) Training for Pearson Inform (11@$28/hr x 3 hours) Pearson Inform contract Mapping contract Assessment supplies and printing
Total Tech/Asses. Cycling SACS Meet on the opening Curriculum Day and During Dept. Time. Art Music PE Counselors/SS Workers Total Cycling Other
Total Other Total 12-13
NCA Guest Teachers (22@$100/day x 1 day) NCA Accreditation Fees New Teacher Supplies New Teacher Training Secondary Electives (6@$28/hr x 3 hrs) Other Summer Course Work Other SAC Material and Supplies (workshops, opening day, etc.) iObservation Year 3
SAC & Course Materials and Supplies Software Guest Teachers Summer SAC and Course Work MEAP & Assessments NCA Fees Contracts/Consultants FICA/Retirement Other CITA Responsibilities (Includes interdisciplinary)
Total CITA
1,280 1,300 924 13,100 8,600 23,800 47,724 500 500 500 500 2,000 2,200 8,800 500 504 6,000 26,000 22,199 66,203 285,888 46,399 41,400 21,904 23,800 8,800 12,400 10,888 107,162 558,641
H:\BUDGET - 5 Year Budget Plans\12-13 Plans\12-13 rev 03-01-12.xlsx 148
3/2/2012 min
3/1/2012 Subject Area ELA
Total ELA Social Studies
Total SS Math
Total Math Science
5-Year Plan for CITA 2013-14 Budget Items Guest Teachers K-5 SAC (12@$110/day x 2 days) Guest Teachers MS 6-8 SAC (6@$110/day x 3 days) Guest Teachers HS 9-10 SAC (10@$110/day x 3 days) SAC & Course dev. Supplies HS Books & Pilot ($133,600 moved to 14-15) Summer Work (15@$29/hr x 10 hrs)
Guest Teachers K-5 SAC (12@$110/day x 1 day) Guest Teachers MS 6-8 (6@$110/day x 1 day) Guest Teachers HS (12@$110/day x 1 day) SAC & Course dev. Supplies Summer Work (10@$29/hr x 9 hrs) Summer Work HS (6@$29/hr x 7 hrs)
Guest Teachers K-4 Math SAC (10@$110/day x 5 days) Guest Teachers 5-7 Math SAC (6@$110/day x 4 days) Guest Teachers Algebra 1 and 1B SAC (4@$110/day x 3 days) Guest Teachers Geometry SAC (2@$110/day x 3 days) Guest Teachers Alg 2/A2WP SAC (4@$110/day x 3 days) Guest Teachers MS Inservice (6 @$110/day x 1 day) SAC & Course dev. Supplies Summer Work Ele (12@$29/hr x10 hrs) Summer Work MS (6@$29/hr x 5 hrs) Summer Work HS (2@$29/hr x 5 hrs) CMP In-district Training (2@$29/hr x 12 hrs) New Teacher Math Training (1@$29/hr x 3 hrs) MS Textbooks (600 students @$125 + 10 teachers @$200 + 10% shipping) MS Math Software
Guest Teachers Ele SAC (12@$110/day x 2 days) Guest Teachers MS SAC (6@$110/day x 5 days) Guest Teachers HS SAC (12@$110/day x 4 days) Guest Teachers Science Training (10@$110/day x 1 days) SAC & Course dev. supplies (incl. MS pilot $3000) Science Kit Rental Summer Work Ele (4@$29/hr x 5 hrs) Summer Work MS (6@$29/hr x 10 hrs) Summer Work HS (10@$29/hr x 5 hrs) New Teacher Science Training (6@$29/hr x 3 hrs) High School Textbooks (600 students @$125 + 10 teachers @$200 + 10% shipping) HS Science Software
Total Science
Budget Impact 2,640 1,980 3,300 4,000 0 4,350 16,270 1,320 660 1,320 2,000 2,610 1,218 9,128 5,500 2,640 1,320 660 1,320 660 4,000 3,480 870 290 696 87 84,700 2,500 108,723 2,640 3,300 5,280 1,100 7,000 18,000 580 1,740 1,450 522 84,700 2,500 128,812
H:\BUDGET - 5 Year Budget Plans\13-14 Plans\13-14 rev 03-01-12.xlsx 149
3/2/2012 min
World Languages Guest Teachers World Lang. SAC (8@$110/day x 1 day) Summer Work World Lang. (2@$29/hr x 5 hrs) Total World Lang SAC and course supplies Health Chair of Healty Sexualtiy Course Work (1 @$29/hr x 10 hrs) Total Health Technology & Assessments
Guest Teachers for SACs (13@$110 x 1 day) Design and Tech and Tech Integration. Guest Teachers for staff development on new hardware (iPads) (11@$110 x 1 day) Pearson Inform Training (11@$29 hr x 3 hrs) Pearson Inform contract Mapping contract Assessment supplies and printing
Total Tech/Asses. Cycling SACS Meet on the opening Curriculum Day and During Dept. Time. Art Music PE Counselors/SS Workers Total Cycling Other
Total Other Total 13-14
NCA Guest Teachers (22@$110/day x 1 day) NCA Accreditation Fees New Teacher Supplies New Teacher Training Secondary Electives (6@$29/hr x 3 hrs) SAC Material and Supplies Other Summer Course Work iObservation Year 4
SAC & Course Materials and Supplies Software Guest Teachers Summer SAC and Course Work MEAP & Assessments NCA Fees Contracts/Consultants FICA/Retirement Other CITA Responsibilities (Includes interdisciplinary)
Total CITA
880 290 1,170 1,000 290 1,290 1,430 1,210 957 13,231 8,686 24,038 49,552 500 500 500 500 2,000 2,420 8,888 500 522 26,000 3,000 22,199 63,529 233,900 49,116 41,580 22,952 24,038 8,888 7,000 10,997 108,234 506,705
H:\BUDGET - 5 Year Budget Plans\13-14 Plans\13-14 rev 03-01-12.xlsx 150
3/2/2012 min
3/1/2012 Subject Area ELA
5-Year Plan for CITA 2014-15 Budget Items Guest Teachers K-8 ELA SAC (20@$110/day x 2 days) Guest Teachers HS 9-10 ELA SAC (8@$110/day x 3 days) Guest Teachers HS 11-12 ELA SAC (4@$110/day x 3 days) SAC & Course dev. Supplies HS Books (1200 students@$100; 25 teachers@$200; 10% ship)
Summer Work (15@$29 x 10 hrs) Total ELA Social Studies
Total SS Math
Total Math Science
Guest Teachers Ele SST SAC (12@$110/day x 1 day) Guest Teachers MS SST SAC (6@$110/day x 1 day) Guest Teachers HS SST SAC (12@$110/day x 2 days) SAC & Course dev. Supplies Summer Work (10@$29 x 9 hrs) Summer Work HS (6@$29 x 7 hrs)
Guest Teachers K-4 Math SAC (10@$110/day x 4 days) Guest Teachers 5-7 Math SAC (6@$110/day x 3 days) Guest Teachers Algebra 1 & 1B SAC (4@$110/day x 2 days) Guest Teachers Geometry SAC (2@$110/day x 2 days) Guest Teachers Alg 2/A2WP SAC (4@$110/day x 2 days) SAC & Course dev. Supplies Elementary Math Resources (600 students @$75 + 26 teachers @$200 + 10% shipping) Elementary Math Software Summer Work Ele (12@$29 x 5 hrs) Summer Work MS and HS (4@$29 x 5 hrs) Summer Work CMP Training (2@$29 x 12 hrs) New Teacher Math Training (1@$29 x 3 hrs)
Guest Teachers Ele Science SAC (12@$110/day x 5 days) Guest Teachers MS Science SAC (6@$110/day x 4 days) Guest Teachers HS Science SAC (12@$110/day x 3 days) Guest Teachers MS Sci Kit Training (6@$110/day x 1 day) SAC & Course supplies (incl. elementary pilot $4000) Science Kit Rental MS Science Kits ($3000 x 6 kits + 10% shipping) Summer Work Ele (12@$29 x 10 hrs) Summer Work MS (6@$29 x 5 hrs) Summer Work HS (4@$29 x 5 hrs) Summer Work New Teacher Training (6@$29 x 3 hrs) Software MS Science
Total Science
Budget Impact 4,400 2,640 1,320 5,000 137,500 4,350 155,210 1,320 660 2,640 4,500 2,610 1,218 12,948 4,400 1,980 880 440 880 4,000 55,220 2,500 1,740 580 696 87 73,403 6,600 2,640 3,960 660 8,000 18,000 19,800 3,480 870 580 522 2,500 67,612
H:\BUDGET - 5 Year Budget Plans\14-15 Plans\14-15 rev 03-01-12.xlsx 151
3/2/2012 9:02 AM min
World Languages Total World Lang Health
Total Health Art SAC
Total Art SAC Technology & Assessments
Total Tech/Asses. Cycling SACS
Total Cycling Other
Total Other Total 14-15
Summer Work World Language (2@$29 x 5 hrs)
Chair of Healthy Sexuality compensation (1@$29 x 10 hrs) SAC & Course supplies
Guest Teachers ( 4 Ele, 2 MS, 4 HS= 10@$110/day x 5 days) Software and materials for pilots @ all levels Supplies for curriculum and assessment development Summer Work (10@$30/hr x 10 hrs) (Note: Purchase of materials/software in 15-16) Guest Teachers for SACs (13@$110 x 1 day) Design and Tech and Tech Integration. Guest Teachers for staff development on new hardware (iPads) (11@$110 x 1 day) Pearson Inform Training (11@$29 hr x 3 hrs) Pearson Inform Contract Mapping Contract Assessment supplies and printing
290 290 290 1,000 1,290 5,500 8,000 6,000 3,000 22,500 1,430 1,210 957 13,363 8,773 24,278 50,012
Meet on the opening Curriculum Day and During Dept. Time. Art Music PE Counselors/SS Workers NCA Guest Teachers (22@$110/day x 1 day) NCA Accreditation Fees New Teacher Supplies Other SAC Material and Supplies (workshops, opening day, etc.) Other Summer Course Work iObservation Year 5
SAC & Course Materials and Supplies Software Guest Teachers Summer SAC and Course Work MEAP & Assessments NCA Fees Contracts/Consultants FICA/Retirement Other CITA Responsibilities
Total CITA
500 500 500 500 2,000 2,420 8,977 500 26,000 3,000 22,421 63,318 295,520 49,557 45,980 24,270 24,278 8,977 4,000 11,107 109,316 573,006
H:\BUDGET - 5 Year Budget Plans\14-15 Plans\14-15 rev 03-01-12.xlsx 152
3/2/2012 9:02 AM min
5-Year Plan for CITA 2015-16
3/1/2012 Subject Area ELA
Budget Items Guest Teachers K-8 ELA SAC (20@$110/day x 1 day) Guest Teachers HS 9-10 ELA SAC (8@$110/day x 3 days) Guest Teachers HS 11-12 ELA SAC (16@$110/day x 3 days) SAC & Course dev. Supplies Summer Work (20@$30 x 10 hrs) HS Books (1200 students@$100; 25 teachers@$200; 10% ship)
Total ELA Social Studies
Total Math Science
2,200 2,640 5,280 5,000 6,000 137,500 158,620
Guest Teachers Ele SST SAC (12@$110/day x 1 day) Guest Teachers MS SST SAC (6@$110/day x 1 days) Guest Teachers HS SST SAC (12@$110/day x 2 days) SAC & Course dev. Supplies Summer Work (10@$30 x 7 hrs)
Total Social Studies Math
Budget Impact
1,320 660 2,640 4,500 2,100 11,220
Guest Teachers K-4 Math SAC (10@$110/day x 3 days) Guest Teachers 5-7 Math SAC (6@$110/day x 2 days) Guest Teachers Algebra 1 & 1B SAC (4@$110/day x 1 day) Guest Teachers Geometry SAC (2@$110/day x 1 day) Guest Teachers Algebra 2/A2WP SAC (4@$110/day x 1 day) Math Lab SAC & Course dev. Supplies Elementary Math Resources (600 students @$75; 26 teachers @$200; 10% shipping) Summer Work Ele Math (4@$30x 5 hrs) Summer Work MS Math (2@$30x 5 hrs) Summer Work HS Math (2@$30x 5 hrs) CMP In-district training (2@$30x 12 hrs) New Teacher Math Training (1@$30x 3 hrs) Elementary Math Software
Guest Teachers Ele Sci SAC (12@$110/day x 4 days) Guest Teachers MS Sci SAC (6@$110/day x 3 days) Guest Teachers HS Sci SAC (12@$110/day x 2 days) Guest Teachers Ele Sci Kit Training (30 @$110/day x 1 day) Summer Work Ele Sci (12@$30 x 5 hrs) Summer Work MS Sci (2@$30 x 5 hrs) Summer Work HS Sci (2@$30 x 5 hrs) Summer Work New Teacher Training (6@$30 x 3 hrs) SAC & Course dev. supplies (incl. elementary science pilot) Science Kit Rental Supplemental Science Kits (14 kits @ $1000/kit + 10% shipping) Elementary Science Software
Total Science
3,300 1,320 440 220 440 Title IIA 4,000 55,220 600 300 300 720 90 2,500 69,450 5,280 1,980 2,640 3,300 1,800 300 300 540 8,000 18,000 15,400 2,500 60,040
H:\BUDGET - 5 Year Budget Plans\15-16 Plans\15-16 rev 03-01-12.xlsx 153
3/2/2012 8:51 AM min
World Language Total World Lang Health
Total Health Art SAC
Total Art SAC Technology & Assessments
Total Tech/Asses. Cycling SACS
Total Cycling Other
Total Other Total 15-16
Summer Work (2@$30/hr x 5 hrs)
SAC & Course dev. Supplies Chair of Healthy Sexuality compensation (10 hours @$30/hr)
Software and materials for Elementary (7@ $1500) Software and materials for MS (2@ $2000) Software and materials for HS (2@ $3000)
Guest Teachers for SACs (8@$110 x 1 day) Design and Tech and Tech Integration. Pearson Inform Mapping contract Assessment supplies and printing
300 300 1,000 300 1,300 10,500 4,000 6,000 20,500 880 16,700 15,200 30,091 62,871
Meet on the opening Curriculum Day and during department time. Art Music PE Counselors/SS Workers
NCA Guest Teachers (22@$110/day x 1 day) NCA Accreditation Fees New Teacher Supplies Other SAC Material and Supplies (workshops, opening day, etc.) iObservation Year 6
SAC & Course Materials and Supplies Software Guest Teachers Summer SAC and Course Work MEAP & Assessments NCA Fees Contracts/Consultants FICA/Retirement Other CITA Responsibilities
Total CITA
500 500 500 500 2,000 2,420 9,067 500 26,000 22,645 60,632 297,920 59,545 36,960 13,350 30,091 9,067 4,000 11,218 110,409 572,560
H:\BUDGET - 5 Year Budget Plans\15-16 Plans\15-16 rev 03-01-12.xlsx 154
3/2/2012 8:51 AM min
5-Year Plan for CITA 2016-17
3/1/2012 Subject Area ELA
Budget Items Guest Teachers K-8 ELA SAC (20@$110/day x 1 day) Guest Teachers HS 9-10 ELA SAC (8@$110/day x 1 day) Guest Teachers HS 11-12 ELA SAC (20@$110/day x 3 days) SAC & Course dev. Supplies Summer Work (15@$30 x 10 hrs)
Budget Impact 2,200 880 6,600 5,000 4,500
Total ELA Social Studies
19,180
Guest Teachers Ele SST SAC (12@$110/day x 1 day) Guest Teachers MS SST SAC (6@$110/day x 1 days) Guest Teachers HS SST SAC (12@$110/day x 2 days) SAC & Course dev. Supplies Summer Work Ele & MS (9@$30 x 9 hrs) Summer Work HS (10@$30 x 7 hrs)
1,320 660 2,640 4,500 2,430 1,260
Total Social Studies Math
12,810
Guest Teachers K-4 Math SAC (10@$110/day x 2 days) Guest Teachers 5-7 Math SAC (6@$110/day x 1 days) Guest Teachers Algebra 1 & 1B SAC (4@$110/day x 1 day) Guest Teachers Geometry SAC (2@$110/day x 1 day) Guest Teachers Algebra 2/A2WP SAC (4@$110/day x 1 day) Math Lab SAC & Course dev. Supplies Elementary Math Resources (600 students @$75; 26 teachers @$200; 10% shipping) Summer Work Ele Math (4@$30x 5 hrs) Summer Work MS Math (2@$30x 5 hrs) Summer Work HS Math (2@$30x 5 hrs) CMP In-district training (2@$30x 12 hrs) New Teacher Math Training (1@$30x 3 hrs)
Total Math Science
2,200 660 440 220 440 Title IIA 4,000 55,220 600 300 300 720 90 65,190
Guest Teachers Ele Sci SAC (12@$110/day x 3 days) Guest Teachers MS Sci SAC (6@$110/day x 2 days) Guest Teachers HS Sci SAC (12@$110/day x 1 days) Guest Teachers Ele Sci Kit Training (30 @$110/day x 1 day) Summer Work Ele Sci (4@$30 x 5 hrs) Summer Work MS Sci (2@$30 x 5 hrs) Summer Work HS Sci (2@$30 x 5 hrs) Summer Work New Teacher Training (6@$30 x 3 hrs) SAC & Course dev. supplies Science Kit Rental Supplemental Science Kits K-5 (14 kits @ $1000/kit + 10% shipping) Elementary Science Software
Total Science
3,960 1,320 1,320 3,300 600 300 300 540 4,000 18,000 15,400 2,500 51,540
H:\BUDGET - 5 Year Budget Plans\16-17 Plans\16-17 rev 03-01-12.xlsx 155
3/2/2012 9:13 AM min
World Language
Summer Work (2@$30/hr x 5 hrs)
300
Total World Lang Health
300 SAC & Course dev. Supplies Chair of Healthy Sexuality compensation (10 hours @$30/hr)
1,000 300
Total Health Technology & Assessments
1,300 Guest Teachers for SACs (8@$110 x 1 day) Design and Tech and Tech Integration. Pearson Inform Mapping contract Assessment supplies and printing
Total Tech/Asses. Cycling SACS
Meet on the opening Curriculum Day and during department time. Art Music PE Counselors/SS Workers
500 500 500 500 2,000
NCA Guest Teachers (22@$110/day x 1 day) NCA Accreditation Fees New Teacher Supplies Other SAC Material and Supplies (workshops, opening day, etc.) iObservation Year 7
Total Other Total 16-17
18,370 16,720 33,100 69,070
Total Cycling Other
880
2,420 9,158 500 26,000 22,871 60,949
SAC & Course Materials and Supplies Software Guest Teachers Summer SAC and Course Work MEAP & Assessments NCA Fees Contracts/Consultants FICA/Retirement Other CITA Responsibilities
Total CITA
135,620 60,461 31,460 12,540 33,100 9,158 4,000 11,330 111,513 409,183
H:\BUDGET - 5 Year Budget Plans\16-17 Plans\16-17 rev 03-01-12.xlsx 156
3/2/2012 9:13 AM min
I N F O R M A T I O N A L S E C T I O N
SOUTH LYON COMMUNITY SCHOOLS General Fund 2012-2013 Recommended Budget With Comparative Information for Years 2008-09 Through 2011-12 and Forecasts for 2013-14 through 2015-16 Fund Expenditure by Object 2008-09 Actual Revenues: Property taxes Other local revenue State of Michigan Federal Sources Other Transfers from other funds
2009-10 Actual
2010-11 Actual
2011-12 Budget
2012-13 Budget
2013-14 Forecast
2014-15 Forecast
2015-16 Forecast
$
9,506,745 711,673 41,346,285 4,611,626 2,291,201 44,441
$
9,877,009 474,086 40,450,071 4,507,868 2,511,962 113,158
$
8,314,715 576,983 42,609,866 5,218,945 2,386,202 295,139
$
7,871,650 1,089,888 43,687,477 2,957,657 1,940,125 155,000
$
8,121,650 1,039,138 44,461,366 2,270,357 1,707,918 155,000
$
7,918,880 1,070,312 44,728,134 2,338,468 1,759,155 159,650
$
8,358,542 1,102,422 46,032,764 2,459,203 1,811,930 164,440
$
8,206,454 1,135,494 47,704,444 2,586,171 1,866,288 169,373
$
58,511,971
$
57,934,154
$
59,401,850
$
57,701,797
$
57,755,429
$
57,974,599
$
59,929,300
$
61,668,224
$
31,694,316 15,674,061 4,493,665 4,813,773 358,828 749,200 845,000
$
32,998,999 15,381,566 4,511,975 4,077,418 190,780 764,843 675,000
$
30,121,316 15,525,825 4,702,228 3,941,126 293,993 589,725 1,500,000
$
30,265,055 17,531,367 4,883,229 4,441,349 211,688 772,990 650,000
$
30,246,724 18,199,613 4,701,404 4,365,933 214,585 783,614 -
$
30,246,724 18,854,799 4,748,418 4,409,592 216,731 791,450 400,000
$
31,093,632 18,909,398 4,842,446 4,496,911 221,023 807,122 450,000
$
31,365,853 20,099,216 4,890,871 4,541,880 223,233 815,194 850,000
Total Expenditures
$
58,628,843
$
58,600,581
$
56,674,213
$
58,755,678
$
58,511,873
$
59,667,714
$
60,820,532
$
62,786,246
Excess of revenues and other sources (uses) over expenditures:
$
(666,427) $
2,727,637
$
(1,053,881) $
Total Revenues Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds
Fund Balance July 1 Fund Balance - June 30
(116,872) $ 5,928,700
$
5,811,828
5,145,401
5,811,828 $
5,145,401
$
7,873,038
6,819,157
7,873,038 $
157
6,819,157
(756,444) $
$
6,062,712
(1,693,115) $ 6,062,712
$
4,369,597
(891,232) $ 4,369,597
$
3,478,365
(1,118,021) 3,478,365
$
2,360,344
This table contains a lot of information on what has happened to the School District financially in the past, as well as a view of what may happen given certain assumptions. Obviously given the impact of unknowns, this forecast is more helpful in showing trends versus where the District will be in the next few years. Even a one or two percent deviation from the following assumptions will drastically impact the forecast. History was used as the main basis for the assumptions. Also current contract language was used in terms of employee compensation. Wages include new hires and step increases. Budgeted contract concessions are also included.
Revenues: Enrollment State Aid Other
2013-14
2014-15
2015-16
0.6% 0.0% 3.0%
0.8% 2.1% 3.0%
1.5% 2.1% 3.0%
Expenditures Wages Benefits Other
2013-14
2014-15
2015-16
0.0% 3.6% 1.0%
2.8% 3.9% 3.0%
3.7% 6.6% 3.0%
General Fund Revenues over Expenditures 2008-09 through 2015-16 estimated
$3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $$(500,000) $(1,000,000) $(1,500,000) $(2,000,000) 2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
General Fund Cumulative Fund Balance 2008-09 through 2015-16 estimated $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $2008-09
2009-10
2010-11
2011-12
158
2012-13
2013-14
2014-15
2015-16
SOUTH LYON COMMUNITY SCHOOLS Special Revenue Funds Summary 2012-2013 Recommended Budget With Comparative Information for Years 2008-09 Through 2011-12 and Forecasts for 2013-14 through 2015-16 Expenditures By Object 2008-09 Actual
2009-10 Actual
2010-11 Actual
2011-12 Budget
2012-13 Budget
2013-14 Forecast
2014-15 Forecast
2015-16 Forecast
Revenues: Local Sources State Sources Federal Sources Other Transfers from other funds
$ 2,610,944 94,947 549,466 0 0
$ 2,387,507 93,698 635,050 0 0
$ 2,009,258 82,717 670,344 0 0
$ 1,970,229 81,000 522,000 21,640 0
$ 1,928,466 70,000 675,000 20,038 0
$ 1,985,462 71,400 688,500 20,740 0
$ 2,031,529 72,828 702,270 21,258 0
$ 2,078,676 74,285 716,315 21,790 0
Total Revenues
$ 3,255,357
$ 3,116,255
$ 2,762,319
$ 2,594,869
$ 2,693,504
$ 2,766,102
$ 2,827,885
$ 2,891,065
Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds
$ 1,155,434 559,634 292,578 911,563 110,712 136,211 44,441
$ 1,093,238 487,631 264,529 828,194 43,757 125,835 113,158
$ 1,029,790 481,457 125,279 753,622 5,378 23,626 157,619
$ 1,021,754 578,306 124,817 634,606 24,400 17,943 166,954
$ 1,002,228 578,239 137,792 775,457 26,000 29,804 173,391
$ 1,002,228 596,869 139,968 790,609 26,420 30,264 177,726
$ 1,012,250 616,103 142,179 806,058 26,847 30,732 182,173
$ 1,022,372 635,961 144,425 821,811 27,281 31,207 186,736
$3,210,573
$2,956,342
$2,576,771
$2,568,780
$2,722,910
$2,764,083
$2,816,342
$2,869,794
Excess of revenues and other sources (uses) over expenditures:
$44,784
$159,913
$185,548
$26,089
($29,406)
$2,019
$11,543
$21,272
Fund Balance July 1
728,011
772,795
744,184
929,732
955,822
926,416
928,435
939,977
$772,795
$932,708
$929,732
$955,821
$926,416
$928,435
$939,977
$961,249
Total Expenditures
Fund Balance - June 30
This table is a summary of all Special Revenue Funds including Community Education, and Food Service. Therefore, assumptions can be found on each individual table. In 2010-11, a portion of the fund balance was transferred when the Athletic Fund was moved to the General Fund
159
SOUTH LYON COMMUNITY SCHOOLS Community Education 2012-2013 Recommended Budget With Comparative Information for Years 2008-09 Through 2011-12 and Forecasts for 2013-14 through 2015-16 Fund Expenditure by Object 2008-09 Actual
2009-10 Actual
2010-11 Actual
2011-12 Budget
2012-13 Budget
2013-14 Forecast
2014-15 Forecast
2015-16 Forecast
Revenues: Local revenue State of Michigan Other
$ 1,299,872 0 0
$ 1,173,668 0 0
$ 1,271,084 0 0
$ 1,273,229 0 21,640
$ 1,228,466 0 20,038
$ 1,271,462 0 20,740
$ 1,303,249 0 21,258
$ 1,335,830 0 21,790
Total Revenues
$ 1,299,872
$ 1,173,668
$ 1,271,084
$ 1,294,869
$ 1,248,504
$ 1,292,202
$ 1,324,507
$ 1,357,620
$
$
$
$
$
$
$
$
Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds
662,033 336,273 114,283 82,331 12,835 20,687 0
623,921 252,377 100,745 62,133 3,465 17,075 66,596
621,902 253,131 101,733 63,596 3,530 17,179 75,326
648,296 325,167 108,717 75,106 14,400 14,463 88,954
643,464 321,566 115,992 71,457 20,000 27,144 86,691
Total Expenditures
$ 1,228,442
$ 1,126,312
$ 1,136,397
$ 1,275,103
$ 1,286,314
Excess of revenues and other sources (uses) over expenditures:
$
$
$
$
$
Fund Balance July 1 Fund Balance - June 30
71,430 300,312
$
371,742
47,356 371,742
$
419,098
134,687 419,098
$
553,785
19,766 553,785
$
573,552
$ 1,302,080
(37,810) $ 573,552
$
535,742
643,464 331,213 117,732 72,529 20,300 27,551 89,292
$ 1,324,702
(9,878) $ 535,742
$
525,864
649,898 341,150 119,498 73,617 20,605 27,964 91,970
$ 1,347,820
(195) $ 525,864
$
525,669
656,397 351,384 121,290 74,721 20,914 28,384 94,729
9,800 525,669
$
535,469
The Community Education Fund is self-supporting. This means that all expenditures are financed by user fees. No General Fund or other K-12 money is used. Community Education programs include: Pre-School, Kids Club, The Center for Active Adults. Participation is likely to decline for some programs in the next year or two due to the economy. Benefits have been reduced for some positions. The following are the assumptions used in the forecast:
Revenues
2013-14 3.5%
2014-15 2.5%
Expenditures Salaries Benefits Other
2015-16 2.5%
160
2013-14 0.0% 3.0% 1.5%
2014-15 1.0% 3.0% 1.5%
2015-16 1.0% 3.0% 1.5%
SOUTH LYON COMMUNITY SCHOOLS Food Service 2012-2013 Recommended Budget With Comparative Information for Years 2008-09 Through 2011-12 and Forecasts for 2013-14 through 2015-16 Fund Expenditure by Object 2008-09 Actual Revenues: Local Sources State Sources Federal Sources Total Revenues Expenditures: Salaries Employee benefits Purchased services Supplies, materials, other Capital Outlay Other expenditures Transfer to other funds Total Expenditures Excess of revenues and other sources (uses) over expenditures: Fund Balance July 1 Fund Balance - June 30
2009-10 Actual
2010-11 Actual
2011-12 Budget
2012-13 Budget
2013-14 Forecast
2014-15 Forecast
2015-16 Forecast
$913,804 94,947 549,466
$823,068 93,698 635,050
$738,174 82,717 670,344
$697,000 81,000 522,000
$700,000 70,000 675,000
$714,000 71,400 688,500
$728,280 72,828 702,270
$742,846 74,285 716,315
$1,558,217
$1,551,816
$1,491,235
$1,300,000
$1,445,000
$1,473,900
$1,503,378
$1,533,446
$479,871 220,088 35,473 757,242 1,828 7,787 44,441
$457,642 232,474 28,580 702,593 0 12,782 46,562
$407,888 228,326 23,546 690,026 1,848 6,447 82,293
$373,458 253,139 16,100 559,500 10,000 3,480 78,000
$358,764 256,672 21,800 704,000 6,000 2,660 86,700
$358,764 265,656 22,236 718,080 6,120 2,713 88,434
$362,352 274,954 22,681 732,442 6,242 2,767 90,203
$365,975 284,577 23,134 747,090 6,367 2,823 92,007
$1,546,730
$1,480,633
$1,440,374
$1,293,677
$1,436,596
$1,462,003
$1,491,640
$1,521,974
11,487
71,183
50,861
6,323
8,404
11,897
11,738
11,472
242,416
253,903
325,086
375,947
382,270
390,674
402,571
414,309
$253,903
$325,086
$375,947
$382,270
$390,674
$402,571
$414,309
$425,780
The Food Service Program is self-supporting. This means that all expenditures are financed by user fees. No General Fund or other K-12 money is used. Forecast Assumptions All
2013-14 2.0%
2014-15 2.0%
2015-16 2.0%
161
Expenditures Salaries Benefits Other
2013-14 0.0% 3.5% 2.0%
2014-15 1.0% 3.5% 2.0%
2015-16 1.0% 3.5% 2.0%
SOUTH LYON COMMUNITY SCHOOLS Debt Service Funds 2012-2013 Recommended Budget With Comparative Information for Years 2008-09 Through 2011-12 and Forecasts for 2013-14 through 2015-16 Fund Expenditure by Object 2008-09 Actual
2009-10 Actual
2010-11 Actual
2011-12 Budget
Revenues: Property taxes Interest on Investments Debt Defeasement/Other
$16,707,875 93,131 6,440
$16,111,212 11,104 5,933
$17,955,591 30,556 4,420,707
$17,874,776 22,500 0
$18,458,823 16,300 (122,293)
$18,638,035 18,810 (150,000)
$18,347,385 20,000 (150,000)
$17,947,923 25,000 (75,000)
Total Revenues
$16,807,446
$16,128,249
$22,406,854
$17,897,276
$18,352,830
$18,506,845
$18,217,385
$17,897,923
$7,460,000 9,187,449 26,071
$8,155,000 8,903,426 49,364
$9,260,000 8,485,970 4,653,035
$10,205,000 8,164,420 54,000
$11,005,000 7,656,008 0
$11,465,000 7,198,899 0
$11,350,000 6,695,808 0
$11,910,000 6,148,408 0
$16,673,520
$17,107,790
$22,399,005
$18,423,420
$18,661,008
$18,663,899
$18,045,808
$18,058,408
Expenditures: Bond and note redemption Bond and note interest Debt Defeasement/Other Total Expenditures Excess of revenues and other sources (uses) over expenditure Fund Balance July 1 Fund Balance - June 30
133,926
(979,541)
7,849
(526,144)
2012-13 Budget
(308,178)
2013-14 Forecast
2014-15 Forecast
2015-16 Forecast
(157,054)
171,577
(160,485)
2,512,555
2,646,481
1,666,940
1,674,789
1,148,645
840,467
683,413
854,990
$2,646,481
$1,666,940
$1,674,789
$1,148,645
$840,467
$683,413
$854,990
$694,505
Expenditures are actual figures for current bond issues.
162
SOUTH LYON COMMUNITY SCHOOLS Capital Projects Funds 2012-2013 Recommended Budget With Comparative Information for Years 2008-09 Through 2011-12 and Forecasts for 2013-14 through 2015-16 Fund Expenditure by Object 2008-09 Actual Revenues: Interest Proceeds of long-term debt Transfer From General Fund Total Revenues Expenditures: Debt Service Capital Outlay Bond Issuance Costs/Other Transfer to Other Funds Total Expenditures Excess of revenues and other sources (uses) over expenditures Fund Balance July 1 Fund Balance - June 30
2009-10 Actual
2010-11 Actual
2011-12 Budget
2012-13 Budget
2013-14 Forecast
2014-15 Forecast
2015-16 Forecast
$9,297 234,825 845,000
$415 530,000 675,000
$378 0 1,500,000
$0 0 650,000
$0 500,000 0
$0 1,238,000 400,000
$0 522,000 450,000
$0 5,448,000 850,000
$1,089,122
$1,205,415
$1,500,378
$650,000
$500,000
$1,638,000
$972,000
$6,298,000
$
432,265 806,149 235,560 0
$
381,317 968,358 10,361 0
$
360,301 562,613 2,765 0
$
350,292 1,072,250 20,000 0
$
153,498 1,635,500 20,000 0
$
208,191 1,190,050 0 0
$
274,401 1,456,250 0 0
$
281,719 5,448,000 0 0
$
1,473,974
$
1,360,036
$
925,679
$
1,442,542
$
1,808,998
$
1,398,241
$
1,730,651
$
5,729,719
(384,852)
(154,621)
574,699
(792,542)
(1,308,998)
239,759
(758,651)
568,281
2,807,816
2,422,964
2,268,343
2,843,042
2,050,500
741,502
981,261
222,610
$2,422,964
$2,268,343
$2,843,042
$2,050,500
$741,502
$981,261
$222,610
$790,891
The Capital Projects Funds are comprised of three active funds. the Capital Improvement Funds for Building/Site, Bus Purchases and Technology, which are all financed 100% by a transfer from the General Fund. They are used primarily for smaller projects and purchases over $1,000. The 2015-16 forecast assumes a bond issue to pay for major capital orojects that are part of the five year capital improvement program.
163
DEBT The following pages contain four different schedules regarding the debt of the school district. Each is explained in detail below. Outstanding Bonded Debt Schedule This schedule shows the total outstanding bond debt for the fiscal years' ended June 30, 2005 through June 30, 2028. This includes outstanding principal only, interest can be found on the Bond Amortization Schedule. Bond Amortization Schedule This schedule identifies the annual bond debt payments of S.L.C.S. for the fiscal years' ended 2005 through 2028. This schedule includes only current and previous debt. It does not include any potential future bonded debt. Taxable Value Schedule This schedule shows the total taxable value by each of the eight municipalities within the boundaries of S.L.C.S. It encompasses the same time frame as the previous schedule. These totals are derived from adding up the taxable value of all individual properties within each municipality in the district. With the passage of school finance reform (Proposal A) "Taxable Value" has replaced "Assessed Value". The reason for this is that with the passage of Proposal A, an assessment cap has been put in place that says that an individual property's assessment increase cannot exceed inflation or 5% (whichever is less). Taxable value increases are derived from two sources; new construction and increases in existing taxable values. As was said earlier, existing properties cannot increase in taxable value by more than inflation or 5% (whichever is less). Despite positive new construction numbers , the total taxable value of the District increased only 0.2% for the 2012-13 fiscal year since most existing properties continued to have decreases in value,. We expect this five year downward trend to end with the 2013-14 fiscal year. Therefore, it is estimated that there will be a 4% increase in the total taxable value for 2013-14 and 201415. The relationship between new construction and existing taxable value increases is very important in terms of the impact of taxes on property owners, since new construction will help to pay for the existing debt of the District. Debt Millage Schedule The debt millage that is paid by all taxpayers within the boundaries of S.L.C.S. is derived from taking the annual total outstanding debt of the district (Bond Amortization Schedule) and dividing it amongst the total taxpayers of the district (Taxable Value Schedule).
164
OUTSTANDING BONDED DEBT SCHEDULE
Year Ended 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
Refunding 2011 0 0 0 0 0 0 3,875,000 2,355,000 845,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Refunding 2007 0 0 7,180,000 6,570,000 5,870,000 5,220,000 4,585,000 3,965,000 3,305,000 2,675,000 2,040,000 1,415,000 800,000 200,000 100,000 0 0 0 0 0 0 0 0 0
Refunding 2006 0 0 92,405,000 92,120,000 91,820,000 91,820,000 91,820,000 91,670,000 89,880,000 87,800,000 83,425,000 78,535,000 73,215,000 67,460,000 61,390,000 55,100,000 48,600,000 41,835,000 34,900,000 27,865,000 20,855,000 13,870,000 6,910,000 0
BOND ISSUES Refunding Refunding 2005 B 2005 0 0 30,025,000 55,420,000 30,025,000 55,420,000 30,025,000 55,420,000 27,950,000 54,770,000 25,875,000 53,900,000 23,785,000 50,790,000 21,715,000 47,250,000 19,665,000 43,255,000 17,630,000 39,230,000 15,620,000 34,900,000 13,620,000 30,505,000 11,640,000 26,120,000 9,685,000 21,740,000 7,750,000 17,385,000 5,815,000 13,020,000 3,880,000 8,665,000 1,940,000 4,325,000 0 0 0 0 0 0 0 0 0 0 0 0
2003B 55,730,000 55,730,000 5,275,000 5,275,000 5,250,000 4,850,000 4,050,000 2,850,000 1,850,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Refunding 2001 12,880,000 11,380,000 9,690,000 8,175,000 6,700,000 5,225,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Older Issues 151,200,000 61,735,000 11,800,000 7,220,000 4,985,000 2,300,000 1,150,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Total Outstanding Debt 219,810,000 214,290,000 211,795,000 204,805,000 197,345,000 189,190,000 180,055,000 169,805,000 158,800,000 147,335,000 135,985,000 124,075,000 111,775,000 99,085,000 86,625,000 73,935,000 61,145,000 48,100,000 34,900,000 27,865,000 20,855,000 13,870,000 6,910,000 0
250,000,000
200,000,000
2011 Ref
150,000,000
Closed 2001 2003B 2005
100,000,000
2005 B 2006 2007
50,000,000
0
165
BOND AMORTIZATION SCHEDULE Fiscal Year Ended 6-30
2011 3,875,000 Refunding
2007 7,180,000 Refunding
2006 92,485,000 Refunding
2005 B 30,025,000 Refunding
2005 55,420,000 Refunding
2003 B 55,730,000 New Bond
2003 A 43,120,000 New Bond
2001 20,815,000 Refunding
2000 C 38,230,000 New Bond
2000 B 15,145,000 New Bond
2000 A 14,570,000 New Bond
1999 39,900,000 New Bond
1997 9,095,000 Refunding
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
Annual P&I
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028
0 0 0 0 0 0 0 1,597,773 1,552,861 860,379 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 2,084,371 4,312,938 4,316,538 4,004,538 4,004,538 4,154,538 5,788,538 6,006,938 8,218,738 8,514,988 8,700,488 8,922,688 9,007,488 8,984,688 8,927,363 8,899,863 8,765,438 8,553,363 8,211,788 7,871,338 7,549,475 7,203,675
0 714,219 1,248,150 1,248,150 3,323,150 3,255,712 3,196,013 3,102,862 3,005,238 2,913,362 2,812,050 2,721,650 2,621,650 2,517,450 2,419,250 2,322,500 2,225,750 2,134,000 2,037,000 0 0 0 0 0
0 2,905,020 2,709,346 2,709,346 3,359,346 3,558,220 5,767,770 6,042,270 6,320,270 6,150,520 6,254,270 6,102,770 5,873,020 5,648,770 5,442,000 5,234,250 5,006,000 4,773,250 4,541,250 0 0 0 0 0
1,861,008 2,791,513 1,520,288 249,063 274,063 648,250 1,034,750 1,404,750 1,156,750 1,951,750 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,107,338 2,107,338 1,272,681 754,275 1,040,750 1,285,125 1,242,000 1,196,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,681,958 2,081,020 2,213,270 1,949,546 1,848,188 1,786,976 1,638,363 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,520,538 1,135,000 1,090,000 1,045,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
1,387,269 869,468 909,876 896,438 856,718 842,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
932,565 331,272 445,246 502,658 656,134 774,690 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
2,954,679 1,679,344 1,763,018 1,923,094 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
484,790 962,260 743,646 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 992,438 981,550 903,550 862,550 822,150 837,350 780,950 760,750 719,000 677,750 632,000 108,000 104,000 0 0 0 0 0 0 0 0
Grand Total 14,930,145 15,576,454 15,999,892 16,582,946 16,656,437 17,059,061 17,745,984 18,320,343 18,661,007 18,663,899 18,045,808 18,058,408 17,872,908 17,720,908 16,976,738 16,645,438 16,159,113 15,807,113 15,343,688 8,553,363 8,211,788 7,871,338 7,549,475 7,203,675
20,000,000 18,000,000 16,000,000 14,000,000 2011r
12,000,000
2007 2006
10,000,000
2005B r 2005 r
8,000,000
2000C 2003B
6,000,000
2000B 2003A
4,000,000
2001 r 2000A 1998
2,000,000 0
1997 r
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
166
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
TAXABLE VALUE SCHEDULE Year Ended 6-30 2005 2006 2007 2008 2009 2010 2011 2012 2013 *2014 *2015 *2016 *2017 *2018 *2019 *2020 *2021 *2022 *2023 *2024 *2025 *2026 *2027 *2028
OAKLAND COUNTY Lyon Twp. 624,700,707 675,249,080 736,040,390 801,561,410 822,213,720 814,659,780 722,504,200 701,772,780 716,520,110 738,015,713 767,536,342 798,237,796 830,167,307 863,374,000 897,908,960 933,825,318 971,178,331 1,010,025,464 1,050,426,482 1,092,443,542 1,136,141,283 1,181,586,935 1,228,850,412 1,278,004,429
Milford Twp. 26,678,619 26,942,360 28,552,420 31,155,540 32,207,890 32,420,440 31,498,990 30,087,580 29,273,780 30,151,993 31,358,073 32,612,396 33,916,892 35,273,568 36,684,510 38,151,891 39,677,966 41,265,085 42,915,688 44,632,316 46,417,609 48,274,313 50,205,285 52,213,497
Novi 12,620,861 16,242,190 25,757,790 36,772,250 43,264,110 46,229,900 38,764,700 37,292,990 35,891,910 36,968,667 38,447,414 39,985,311 41,584,723 43,248,112 44,978,036 46,777,158 48,648,244 50,594,174 52,617,941 54,722,658 56,911,565 59,188,027 61,555,549 64,017,770
WASHTENAW COUNTY
Wixom 54,149,112 54,119,590 53,154,140 55,736,910 56,344,590 56,134,520 48,446,540 43,475,060 37,743,010 38,875,300 40,430,312 42,047,525 43,729,426 45,478,603 47,297,747 49,189,657 51,157,243 53,203,533 55,331,674 57,544,941 59,846,739 62,240,608 64,730,233 67,319,442
South Lyon 348,641,452 372,443,960 396,414,310 407,069,390 401,329,860 362,812,480 329,601,120 311,296,730 306,639,810 315,839,004 328,472,564 341,611,467 355,275,926 369,486,963 384,266,441 399,637,099 415,622,583 432,247,486 449,537,386 467,518,881 486,219,636 505,668,422 525,895,159 546,930,965
Northfield Twp 57,314,226 60,347,101 64,412,604 68,200,732 68,456,627 67,122,387 65,711,146 64,623,969 63,186,229 65,081,816 67,685,089 70,392,492 73,208,192 76,136,519 79,181,980 82,349,259 85,643,230 89,068,959 92,631,717 96,336,986 100,190,465 104,198,084 108,366,007 112,700,648
Salem Twp. 176,214,161 186,796,256 201,396,536 209,607,105 207,696,727 203,250,272 187,029,907 190,823,121 194,754,258 200,596,886 208,620,761 216,965,592 225,644,215 234,669,984 244,056,783 253,819,055 263,971,817 274,530,689 285,511,917 296,932,394 308,809,689 321,162,077 334,008,560 347,368,902
LIVINGSTON COUNTY Green Oak Twp 272,099,177 292,668,289 307,120,564 324,111,199 324,813,897 308,760,098 287,357,500 280,650,222 278,775,049 287,138,300 298,623,832 310,568,786 322,991,537 335,911,199 349,347,647 363,321,553 377,854,415 392,968,591 408,687,335 425,034,828 442,036,221 459,717,670 478,106,377 497,230,632
Taxable Value Total 1,572,418,315 1,684,808,826 1,812,848,754 1,934,214,536 1,956,327,421 1,891,389,877 1,710,914,103 1,660,022,452 1,662,784,156 1,712,667,681 1,781,174,388 1,852,421,363 1,926,518,218 2,003,578,947 2,083,722,105 2,167,070,989 2,253,753,828 2,343,903,981 2,437,660,141 2,535,166,546 2,636,573,208 2,742,036,136 2,851,717,582 2,965,786,285
% Inc. 7.92% 7.15% 7.60% 6.69% 1.14% -3.32% -9.54% -2.97% 0.17% 3.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4.00%
Assessed Value Total 2,058,316,555 2,192,187,774 2,378,576,790 2,509,398,513 2,386,437,986 2,188,846,050 1,903,495,170 1,785,465,251 1,785,465,251 1,839,029,209 1,930,980,669 2,027,529,702 2,128,906,188 2,235,351,497 2,347,119,072 2,464,475,025 2,587,698,777 2,717,083,715 2,852,937,901 2,995,584,796 3,145,364,036 3,302,632,238 3,467,763,850 3,641,152,042
Assess Market Value Versus Total Taxable 4,116,633,110 131% 4,384,375,548 130% 4,757,153,580 131% 5,126,389,689 130% 4,772,875,973 122% 4,377,692,100 116% 3,806,990,340 111% 3,603,408,324 108% 3,597,931,380 107% 3,678,058,417 107% 3,861,961,338 108% 4,055,059,405 109% 4,257,812,375 111% 4,470,702,994 112% 4,694,238,143 113% 4,928,950,051 114% 5,175,397,553 115% 5,434,167,431 116% 5,705,875,802 117% 5,991,169,593 118% 6,290,728,072 119% 6,605,264,476 120% 6,935,527,700 122% 7,282,304,085 123%
*estimate 4,000,000,000
3,500,000,000
3,000,000,000
2,500,000,000
2,000,000,000 Green Oak Twp Salem Twp.
1,500,000,000
Northfield Twp South Lyon
1,000,000,000
Wixom Novi
500,000,000
Milford Twp. Lyon Twp.
-
2005
2006
2007
2008
2009
2010
2011
2012
2013 *2014 *2015 *2016 *2017 *2018 *2019 *2020 *2021 *2022 *2023 *2024 *2025 *2026 *2027 *2028
167
DEBT MILLAGE SCHEDULE Fiscal Year Ended 6-30
Total Taxable Value
2005 2006 2007 2008 2009 2010 2011 2012* 2013* 2014* 2015* 2016* 2017* 2018* 2019* 2020* 2021* 2022* 2023* 2024* 2025* 2026* 2027* 2028*
1,572,418,315 1,684,808,826 1,812,848,754 1,934,214,536 1,956,327,421 1,891,389,877 1,710,914,103 1,660,022,452 1,662,784,156 1,712,667,681 1,781,174,388 1,852,421,363 1,926,518,218 2,003,578,947 2,083,722,105 2,167,070,989 2,253,753,828 2,343,903,981 2,437,660,141 2,535,166,546 2,636,573,208 2,742,036,136 2,851,717,582 2,965,786,285
*estimate
Total Debt Payments 14,930,145 ** 14,862,235 16,335,139 16,582,946 16,656,437 17,059,061 17,745,984 18,320,343 18,661,007 18,663,899 18,045,808 18,058,408 17,872,908 17,720,908 16,976,738 16,645,438 16,159,113 15,807,113 15,343,688 8,553,363 8,211,788 7,871,338 7,549,475 7,203,675
Debt Millage Required
Fund Balance
8.50 8.50 8.50 8.50 8.50 8.50 10.50 10.85 10.85 10.85 10.27 9.66 9.38 8.84 8.13 7.67 7.16 6.74 6.28 3.24 3.11 2.86 2.64 2.47
4,550,810 2,952,033 2,421,070 2,531,792 2,436,682 1,666,940 1,674,789 1,148,645 840,467 683,413 854,990 694,505 893,645 886,045 848,837 832,272 807,956 790,356 767,184 427,668 410,589 393,567 377,474 360,184
** interest payment for Bond 2003 paid by bond proceeds
% Fund Bal vs. Debt 1
1 includes bond premium proceeds
Debt Millage Schedule 12.00
10.00
Mills
8.00
6.00
4.00
2.00
0.00
2005
2007
2009
2011
2013* 2015* 2017* 2019* 2021* 2023* 2025* 2027*
168
30.6% 18.1% 14.6% 15.2% 14.3% 9.4% 9.1% 6.2% 4.5% 3.8% 4.7% 3.9% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0% 5.0%
SOUTH LYON COMMUNITY SCHOOLS Schedule of Property Tax Rates 1993-94*, 2001-02 through 2012-13 1993-94 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 Homesteads: Operating Debt Total
34.58 5.88 40.46
6.00 8.00 14.00
6.00 8.00 14.00
6.00 8.00 14.00
6.00 8.50 14.50
6.00 8.50 14.50
6.00 8.50 14.50
6.00 8.50 14.50
6.00 8.50 14.50
6.00 8.50 14.50
6.00 10.50 16.50
6.00 10.85 16.85
6.00 10.85 16.85
Non-Homesteads: Operating 34.58 Debt 5.88 Total 40.46
24.00 8.00 32.00
24.00 8.00 32.00
24.00 8.00 32.00
24.00 8.50 32.50
24.00 8.50 32.50
24.00 8.50 32.50
24.00 8.50 32.50
24.00 8.50 32.50
24.00 8.50 32.50
24.00 10.50 34.50
24.00 10.85 34.85
24.00 10.85 34.85
NOTE: Tax rate is 1 mill per $1,00*Tax rates the year prior to Proposal A
Property Tax Rates - Homesteads 45.00 40.00 35.00 30.00 25.00 20.00 15.00 10.00 5.00 0.00
1993-94
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
Operating
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2009-10
2010-11
2011-12
2012-13
Debt
Property Tax Rates - Non-Homesteads 45.00 40.00 35.00 30.00 25.00 20.00 15.00 10.00 5.00 0.00
1993-94
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07 Series1
169
Series2
2007-08
2008-09
SOUTH LYON COMMUNITY SCHOOLS Schedule of Operating Property Taxes Assessed and Collected 1993-94, 2001-02 through 2010-11 Actual and 2011-12 through 2012-13 Estimated* Fiscal Year
Taxes Assessed
Current % of Taxes Collected
Collections to March 1, each year
Delinquent Collections
Collections to June 30, each year
Total % of Taxes Collected
1993-94
20,943,606
19,495,004
93.08%
1,320,913
20,815,917
99.39%
2001-02
6,893,067
6,516,501
94.54%
312,262
6,828,763
99.07%
2002-03
7,523,828
7,000,977
93.05%
435,012
7,435,989
98.83%
2003-04
7,982,065
7,206,590
90.28%
556,953
7,763,543
97.26%
2004-05
8,537,370
8,022,084
93.96%
339,660
8,361,744
97.94%
2005-06
9,004,050
8,256,448
91.70%
603,429
8,859,877
98.40%
2006-07
9,663,278
8,901,210
92.11%
554,311
9,455,521
97.85%
2007-08
10,443,700
9,595,672
91.88%
702,618
10,298,290
98.61%
2008-09
9,526,001
8,453,230
88.74%
1,053,515
9,506,745
99.80%
2009-10
9,914,543
8,339,296
84.11%
1,537,713
9,877,009
99.62%
2010-11
9,024,598
7,684,942
85.16%
1,297,850
8,982,792
99.54%
2011-12 budget
8,154,233
7,422,722
91.03%
1,441,378 *
8,864,100 *
98.50%
2012-13 budget
8,500,000
7,140,000 *
84.00% *
1,724,100 *
8,864,100 *
98.50%
Property Tax Assessments and Collections $25,000,000
$20,000,000
$15,000,000
Taxes Assessed Total Collections
$10,000,000
$5,000,000
$0
1993-94
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
170
2007-08
2008-09
2009-10
2010-11
2011-12 budget
2012-13 budget
SOUTH LYON COMMUNITY SCHOOLS Schedule of Tax Burden on Citizens 1993-94, 2001-02 through 2012-13
1993-94 Actual
HOMESTEAD EXAMPLE
Estimated Market Value
108,100
Taxable Value Increase Limit (CPI)
8.1%
Taxable Value
2001-02 Actual 185,736 3.2%
2002-03 Actual 198,737 3.2%
2003-04 Actual 212,649 1.5%
2004-05 Actual
2005-06 Actual
223,282 2.3%
234,446
2006-07 Actual
2007-08 Actual
246,168
3.3%
221,551
3.9%
3.2%
2008-09 Actual 210,474 -1.5%
2009-10 Actual 199,950 -5.3%
2010-11 Actual 189,952 -10.4%
2011-12 Estimate
2012-13 Estimate
180,455
175,041
-4.9%
-2.5%
54,050
64,065
66,115
67,107
68,650
70,916
73,681
76,039
74,898
70,929
63,552
60,438
58,927
Total Property Tax Rate Assessed (per $1,000)
40.46
14.00
14.00
14.00
14.50
14.50
14.50
14.50
14.50
14.50
16.50
16.85
16.85
Property Taxes Due
2,187
897
926
939
995
1,028
1,068
1,103
1,086
1,028
1,049
1,018
993
0
0
0
34
0
0
0
0
0
142
22
0
Property Tax Increase - Tax Rate
(4)
Property Tax Increase - Assessment Increase
164
28
29
14
22
33
40
34
(17)
(58)
(122)
(52)
(25)
Total Property Tax $ Increase
160
28
29
14
56
33
40
34
(17)
(58)
20
(30)
(25)
3.2%
3.2%
1.5%
6.0%
3.3%
3.9%
3.2%
-1.5%
-5.3%
-2.9%
-2.5%
Total Property Tax % Increase
N/A
2.0%
Property Taxes on Homestead $2,500
$2,000
Tax Dollars
$1,500
$1,000
$500
$0
1993-94
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
171
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
SOUTH LYON COMMUNITY SCHOOLS District Staffing Levels 2006-07 through 2012-13 2006-07 Teachers Administrators* Clerical/Aides Staff* Transportation Custodians, Maintenance & Grounds Food Service Staff
2007-08
379.6 32.7 100.5 54.0 60.7 34.0 661.5
2008-09
377.2 34.7 100.1 52.0 61.7 33.0 658.6
2009-10
374.1 33.0 101.5 52.0 61.7 32.0 654.3
368.2 32.0 100.6 51.0 60.6 30.0 642.4
2010-11 365.3 30.0 92.7 49.0 46.1 30.0 615.5
2011-12 361.7 30.0 92.7 49.0 46.1 30.0 609.5
* Additions for 2007-08 and 2008-09 due to South Lyon East High School
Staffing: Teachers vs Other Employees 400 350 300 250 200 150 100 50 0
2006-07
2007-08
2008-09
2009-10
Teachers
2010-11
Other
172
2011-12
2012-13
2012-13 372.7 30.1 93.7 49.0 46.9 30.0 622.4
SOUTH LYON COMMUNITY SCHOOLS Staffing Ratios versus student enrollment: 2006-07 through 2012-13
2006-07
Teachers Administrators
2007-08
18.5 214.2
2008-09
18.8 204.7
2009-10
18.9 214.2
2010-11
19.2 221.2
2011-12
19.3 235.9
2012-13
19.6 235.8
19.0 235.1
Student/Administrator Ratios
Student/Teacher Ratios 20.0
250.0
19.0 18.0 17.0
200.0
16.0 15.0 14.0 150.0
13.0 12.0 11.0 10.0
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
100.0
173
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
SOUTH LYON COMMUNITY SCHOOLS Staffing Ratios versus student enrollment (continued): 2006-07 through 2012-13 2006-07 Clerical Staff Transportation Custodians, Maintenance & Grounds Food Service Staff
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
69.7 129.7
70.9 136.4
69.6 135.9
70.4 138.8
76.4 138.8
76.3 144.4
75.5 144.4
115.4 206.0
115.0 215.0
114.6 220.9
116.8 235.9
155.2 235.9
153.5 235.8
150.9 235.8
Student/Support Ratios 300.0
250.0
200.0
150.0
100.0
50.0
0.0
2006-07
2007-08
2008-09
Transportation
Transportation
2009-10
2010-11
Custodians, Maintenance &
174
Food Service Staff
2011-12
2012-13
SOUTH LYON COMMUNITY SCHOOLS District Enrollment Trends 1996-97 through 2015-16 Since 1993-94, student enrollment has changed anywhere from -0.35% to 6.4%, with, the average being 2.30%. The enrollment projections are based on assuming grade progression for current students and then factoring in new construction in the District, and assuming a percentage of school age children for each new housing unit These K-12 enrollment figures include all special and alternative education students.
Fiscal Year
Projected
1996-97 1997-98 1998-99 1999-00 2000-01 2001-02 2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16
September Count
February Count
5,216 5,463 5,812 6,025 6,104 6,335 6,557 6,683 6,873 6,940 7,005 7,093 7,068 7,078 7,075 7,078 7,100 7,143 7,157 7,200
5,205 5,453 5,778 5,957 6,081 6,254 6,495 6,690 6,783 6,915 6,973 7,068 6,997 7,033 7,059 7,094 7,090 7,133 7,147 7,190
District Enrollment Trends 8,000 7,000 6,000 5,000 4,000 3,000 2,000
96-97 97-98 98-99 99-00 00-01 01-02 02-03 03-04 04-05 05-06 06-07 07-08 08-09 09-10 10-11 11-12 12-13 13-14
175
14-15
SOUTH LYON COMMUNITY SCHOOLS District Enrollment History By School Building 2003-04 through 2011-12 2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
543 556 365 0 488 431 629 3,012
560 610 361 0 490 437 654 3,112
493 588 415 0 588 429 645 3,158
440 533 336 419 552 425 553 3,258
462 523 335 465 545 405 530 3,265
443 490 353 527 529 373 536 3,251
419 491 369 555 591 352 524 3,301
421 460 376 613 571 336 525 3,302
391 411 337 694 557 307 537 3,234
391 411 337 694 557 307 537 3,234
406 416 444 609 557 281 521 3,234
Middle Schools: Centennial Millennium Total
0 1,496 1,496
652 910 1,562
654 919 1,573
671 880 1,551
692 871 1,563
727 897 1,624
761 902 1,663
777 912 1,689
810 877 1,687
810 877 1,687
806 869 1,675
High Schools: South Lyon South Lyon East Alternative Ed. Total
1,750 0 77 1,827
1,809 0 74 1,883
1,878 0 74 1,952
1,990 0 74 2,063
2,039 0 78 2,117
2,067 0 63 2,130
1,646 439 43 2,128
1,386 663 29 2,078
1,241 913 0 2,154
1,241 913 0 2,154
1,281 889 0 2,169
6,335
6,557
6,683
6,873
6,944
7,005
7,093
7,068
7,075
7,075
7,078
Elementary Schools: Bartlett Brummer Dolsen Hardy Kent Lake Salem Sayre Total
Grand Total
Enrollment History 3,500 3,250 3,000 2,750
FTE
2,500 K-5
2,250
6-8 9-12
2,000 1,750 1,500 1,250 1,000 2003-04
2004-05
2005-06
2006-07
2007-08
176
2008-09
2009-10
2010-11
2011-12
Education YES! / No Child Left Behind State Report Card By School FINAL COMPOSITE GRADE BY YEAR
2002-03 2003-04 2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12
Bartlett A A A A A A A A A A
Brummer N/A A A A A A A A A A
Dolsen A A A A A A A A A A
Kent Lake N/A A A A A A A A A A
Hardy N/A N/A N/A A A A A A A A
Salem B B A A A A A A A B
Sayre B A A A A A A A A A
MMS A A A A A A A A A B
CMS N/A A A A A A A A A B
SLHS B B B B B A A A B C
SLEHS N/A N/A N/A N/A N/A N/A A A A B
A B C D E
Bartlett Elementary
Brummer Elementary
Dolsen Elementary
Kent Lake Elementary
Hardy Elementary Salem Elementary Sayre Elementary Centennial Middle Millennium Middle South Lyon High School School School
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
South East Lyon High School
2011-12
Avg. District Grade
A
B
C 2003-04
2004-05
2005-06
2006-07
2007-08
177
2008-09
2009-10
2010-11
2011-12
Michigan Education Assessment Program (MEAP) % of Students that Meet or Exceed Testing Standards South Lyon Community Schools versus State Averages by Grade and Subject 2011 - 2012 Tests
2011-12 % Meet/Exceed Reading MEAP Standards by Grade
2011-12 % Meet/Exceed Math MEAP Standards by Grade
90
100 90
80
80 70
70
STATE
60
STATE
SLCS
50
SLCS
60
40 30
50
20 3rd
100
4th
5th
6th
2011-12 % Meet/Exceed Writing MEAP Standards by Grade
7th
8th
70
90
60
80
50
70
40 STATE
60
SLCS
50
3rd
4th
2011-12 % Meet/Exceed Social Studies MEAP Standards by Grade
5th
40
6th
7th
8th
2011-12 % Meet/Exceed Science MEAP Standards by Grade
30
STATE
30
20
STATE
SLCS
20
SLCS 10
10
40
0
30 4th
7th
6th
8th
178
0 6th
8th
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category SOCIAL STUDIES - 6TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 7 7 3 3
(Proficient) 28 27 25 25
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 47 46 58 59
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 18 20 14 13
% Level 1
% Level 2
(Advanced) 19 22 16 16
(Proficient) 46 39 48 46
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1 Level 2
50% 40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 7 9 2 4
Level 1
50%
Level 3
2009
% Level 4
Grade 6 Social Studies South Lyon CS
Grade 6 Social Studies State
0%
% Level 3 (Partially Proficient) 28 31 34 34
2012
179
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category SOCIAL STUDIES - 9TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 8 8 3 3
(Proficient) 29 27 30 26
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 38 36 43 47
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 25 29 24 24
% Level 1
% Level 2
(Advanced) 21 19 8 8
(Proficient) 40 42 52 44
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1 Level 2
50% 40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 7 11 9 9
Level 1
50%
Level 3
2009
% Level 4
Grade 9 Social Studies South Lyon CS
Grade 9 Social Studies State
0%
% Level 3 (Partially Proficient) 32 28 31 39
2012
180
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category MATH - 3RD GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 8 5 2 2
(Proficient) 32 31 33 34
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 24 27 28 28
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 36 37 37 36
% Level 1
% Level 2
(Advanced) 12 14 7 8
(Proficient) 47 46 59 57
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 18 17 13 14
Level 1
50%
Level 2
2009
% Level 4
Grade 3 Math South Lyon CS
Grade 3 Math State
0%
% Level 3 (Partially Proficient) 22 24 22 21
2012
181
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category MATH - 4TH GRADE STATEWIDE RESULTS
SOUTH LYON COMMUNITY SCHOOLS
School
% Level 1
% Level 2
% Level 3
% Level 4
School
% Level 1
% Level 2
% Level 3
% Level 4
Year Ended 2009 2010 2011 2012
(Advanced) 4 6 4 5
(Proficient) 36 36 35 35
(Partially Proficient) 21 19 19 19
(Not Proficient) 39 39 41 41
Year Ended 2009 2010 2011 2012
(Advanced) 10 16 11 9
(Proficient) 46 48 54 58
(Partially Proficient) 23 15 17 17
(Not Proficient) 22 21 18 15
Grade 4 Math South Lyon CS
Grade 4 Math State 100%
100% 90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40%
30%
20%
20%
10%
10% 0% 2009
2010
2011
Level 2 Level 3
40%
Level 4
30%
0%
Level 1
50%
Level 2
2012
182
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category MATH - 5TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 5 6 5 5
(Proficient) 34 34 34 35
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 20 20 22 22
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 42 40 39 38
% Level 1
% Level 2
(Advanced) 14 16 12 14
(Proficient) 47 47 49 55
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 22 18 19 13
Level 1
50%
Level 2
2009
% Level 4
Grade 5 Math South Lyon CS
Grade 5 Math State
0%
% Level 3 (Partially Proficient) 17 19 21 18
2012
183
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category MATH - 6TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 4 6 3 4
(Proficient) 35 32 33 34
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 23 24 25 25
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 38 38 39 38
% Level 1
% Level 2
(Advanced) 5 13 10 11
(Proficient) 54 49 61 64
100%
100%
90%
90%
80%
80%
70%
70% 60%
60% 50%
50%
Level 2 Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 23 20 14 12
Level 1
Level 1
2009
% Level 4
Grade 6 Math South Lyon CS
Grade 6 Math State
0%
% Level 3 (Partially Proficient) 19 18 16 13
2012
184
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category MATH - 7TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 4 5 4 4
(Proficient) 34 33 32 33
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 27 24 25 25
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 36 38 39 38
% Level 1
% Level 2
(Advanced) 8 9 6 12
(Proficient) 46 56 55 59
100%
100%
90%
90%
80%
80%
70%
70% 60%
60% 50%
50%
Level 2 Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 18 17 18 11
Level 1
Level 1
2009
% Level 4
Grade 7 Math South Lyon CS
Grade 7 Math State
0%
% Level 3 (Partially Proficient) 28 19 21 18
2012
185
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category MATH - 8TH GRADE STATEWIDE RESULTS
SOUTH LYON COMMUNITY SCHOOLS
School
% Level 1
% Level 2
% Level 3
% Level 4
School
% Level 1
% Level 2
% Level 3
% Level 4
Year Ended 2009 2010 2011 2012
(Advanced) 8 6 5 5
(Proficient) 24 24 24 24
(Partially Proficient) 28 30 31 31
(Not Proficient) 40 40 40 39
Year Ended 2009 2010 2011 2012
(Advanced) 12 10 9 11
(Proficient) 38 38 51 53
(Partially Proficient) 34 34 27 24
(Not Proficient) 16 18 12 13
Grade 8 Math South Lyon CS
Grade 8 Math State 100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40%
30%
20%
20%
10%
10% 2009
2010
2011
Level 2 Level 3
40%
Level 4
30%
0%
Level 1
50%
Level 2
0%
2012
186
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category WRITING - 4TH GRADE STATEWIDE RESULTS School Year Ended 2011 2012
% Level 1
% Level 2
(Advanced) 11 7
(Proficient) 36 38
% Level 3 (Partially Proficient) 48 52
SOUTH LYON COMMUNITY SCHOOLS % Level 4
School Year Ended 2011 2012
(Not Proficient) 5 3
% Level 1
% Level 2
(Advanced) 26 23
(Proficient) 44 48
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Series4
50%
(Not Proficient) 1 0
Series2
40%
Series4
50%
Series3
Series3 Series2
40%
Series1
30%
30%
20%
20%
10%
10% 0% 2011
% Level 4
Grade 4 Writing South Lyon CS
Grade 4 Writing State
0%
% Level 3 (Partially Proficient) 28 28
2012
187
Series1
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category WRITING - 7TH GRADE STATEWIDE RESULTS School Year Ended 2011 2012
% Level 1
% Level 2
(Advanced) 10 10
(Proficient) 38 37
% Level 3 (Partially Proficient) 44 46
SOUTH LYON COMMUNITY SCHOOLS % Level 4
School Year Ended 2011 2012
(Not Proficient) 8 7
% Level 1
% Level 2
(Advanced) 16 21
(Proficient) 49 51
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Series4
50%
(Not Proficient) 6 1
Series2
40%
Series4
50%
Series3
Series3 Series2
40%
Series1
30%
30%
20%
20%
10%
10% 2011
% Level 4
Grade 7 Writing South Lyon CS
Grade 7 Writing State
0%
% Level 3 (Partially Proficient) 29 26
0%
2012
188
Series1
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category READING - 3RD GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 12 11 9 10
(Proficient) 47 54 55 53
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 27 25 24 27
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 14 10 13 11
% Level 1
% Level 2
(Advanced) 24 17 16 15
(Proficient) 52 62 66 61
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 8 4 6 4
Level 1
50%
Level 2
2009
% Level 4
Grade 3 Reading South Lyon CS
Grade 3 Reading State
0%
% Level 3 (Partially Proficient) 16 16 12 19
2012
189
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category READING - 4TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 3 12 7 8
(Proficient) 57 56 56 59
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 25 21 26 22
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 14 11 11 10
% Level 1
% Level 2
(Advanced) 9 22 14 18
(Proficient) 71 62 66 68
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 3 Level 3
40%
Level 4
2010
(Not Proficient) 6 4 5 3
Level 1
50%
Level 2
2009
% Level 4
Grade 4 Reading South Lyon CS
Grade 4 Reading State
0%
% Level 3 (Partially Proficient) 15 12 15 11
2012
190
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category READING - 5TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 10 14 12 13
(Proficient) 48 51 53 56
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 23 20 20 19
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 18 15 15 12
% Level 1
% Level 2
(Advanced) 22 27 25 25
(Proficient) 56 55 57 60
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 7 5 6 4
Level 1
50%
Level 2
2009
% Level 4
Grade 5 Reading South Lyon CS
Grade 5 Reading State
0%
% Level 3 (Partially Proficient) 15 13 12 10
2012
191
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category READING - 6TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 16 12 19 22
(Proficient) 41 53 44 45
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 20 22 18 18
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 23 12 19 15
% Level 1
% Level 2
(Advanced) 28 24 33 39
(Proficient) 48 54 48 46
100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40% 30%
30%
20%
20%
10%
10% 0% 2011
Level 2 Level 3
40%
Level 4
2010
(Not Proficient) 11 7 7 5
Level 1
50%
Level 2
2009
% Level 4
Grade 6 Reading South Lyon CS
Grade 6 Reading State
0%
% Level 3 (Partially Proficient) 13 15 12 9
2012
192
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category READING - 7TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 11 13 14 15
(Proficient) 47 43 42 45
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 25 29 23 23
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 17 15 21 17
% Level 1
% Level 2
(Advanced) 22 27 23 28
(Proficient) 56 49 50 55
% Level 4 (Not Proficient) 8 7 10 4
Grade 7 Reading South Lyon CS
Grade 7 Reading State 100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 2
30%
30%
20%
20%
10%
10% 2010
2011
Level 2 Level 3
40%
Level 4
2009
Level 1
50%
Level 3
40%
0%
% Level 3 (Partially Proficient) 14 17 17 13
0%
2012
193
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category READING -8TH GRADE STATEWIDE RESULTS School Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
(Advanced) 9 12 9 11
(Proficient) 43 44 47 50
SOUTH LYON COMMUNITY SCHOOLS
% Level 3 (Partially Proficient) 27 30 29 28
% Level 4
School Year Ended 2009 2010 2011 2012
(Not Proficient) 21 14 15 11
% Level 1
% Level 2
(Advanced) 12 18 19 18
(Proficient) 54 57 58 59
100%
100%
90%
90%
80%
80%
70%
70%
60% 50%
Level 3
40%
Level 2 Level 3
40%
Level 4
30%
30%
20%
20%
10%
10% 2011
Level 1
50%
Level 2
2010
(Not Proficient) 11 6 5 5
60%
Level 1
2009
% Level 4
Grade 8 Reading District
Grade 8 Reading State
0%
% Level 3 (Partially Proficient) 23 18 18 18
0%
2012
194
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category SCIENCE - 5TH GRADE STATEWIDE RESULTS
Year 2009 2010 2011 2012
SOUTH LYON COMMUNITY SCHOOLS
% Level 1
% Level 2
% Level 3
% Level 4
(Advanced) 9 7 8 7
(Proficient) 10 9 9 8
(Partially Proficient) 36 34 31 30
(Not Proficient) 45 50 52 55
Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
% Level 3
% Level 4
(Advanced) 22 21 22 20
(Proficient) 17 18 17 15
(Partially Proficient) 43 40 35 35
(Not Proficient) 18 22 26 30
Grade 5 Science South Lyon CS
Grade 5 Science State 100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 3
40%
30%
20%
20%
10%
10% 0% 2009
2010
2011
Level 2 Level 3
40%
Level 4
30%
0%
Level 1
50%
Level 2
2012
195
Level 4
2009
2010
2011
2012
Michigan Education Assessment Program (MEAP) Percentage of Students By Performance Category SCIENCE - 8TH GRADE STATEWIDE RESULTS
Year 2009 2010 2011 2012
SOUTH LYON COMMUNITY SCHOOLS
% Level 1
% Level 2
% Level 3
% Level 4
(Advanced) 7 5 4 4
(Proficient) 14 11 11 13
(Partially Proficient) 23 24 26 25
(Not Proficient) 57 60 59 58
Year Ended 2009 2010 2011 2012
% Level 1
% Level 2
% Level 3
% Level 4
(Advanced) 15 16 10 9
(Proficient) 27 22 26 24
(Partially Proficient) 28 31 36 30
(Not Proficient) 31 32 28 37
Grade 8 Science South Lyon CS
Grade 8 Science State 100%
100%
90%
90%
80%
80%
70%
70%
60%
60%
Level 1
50%
Level 2 Level 3
40%
30%
20%
20%
10%
10%
2009
2010
2011
Level 2 Level 3
40%
Level 4
30%
0%
Level 1
50%
0%
2012
196
Level 4
2009
2010
2011
2012
Michigan Merit Exam (MME) Percentage of Students By Performance Category MATH - HIGH SCHOOL STATEWIDE RESULTS
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 26 25 27 29
% Level 3 (Partially Proficient) 34 36 35 36
SOUTH LYON COMMUNITY SCHOOLS % Level 4 (Not Proficient) 41 39 38 35
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 39 36 39 40
- High School MathMath - High School StateState
% Level 4 (Not Proficient) 27 26 20 16
Math - High School Math - High School SouthDistrict Lyon CS
100%
100%
100% 90%
90%
90% 80%
80%
80% 70%
70%
70% 60% 60% 50% 50%
Exceeds Meets Basic
40% 40%
60% Level 1,2
50%
Level 3
40%
Level 4 Not Endorsed
100% 90% 80% 70%
50% 40%
30%
20% 20%
20%
20%
10% 10%
10%
10%
2009 2009
2010 2010
2011 2011
0%
2012 2012
197
Exceeds Level 1,2 Meets Level 3 Basic Level 4 Not Endorsed
60%
30% 30%
0%0%
% Level 3 (Partially Proficient) 34 38 42 44
30%
0% 2009
2009
2010 2010
2011 2011
2012 2012
Michigan Merit Exam (MME) Percentage of Students By Performance Category READING - HIGH SCHOOL STATEWIDE RESULTS
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 49 54 53 56
% Level 3 (Partially Proficient) 32 31 31 28
SOUTH LYON COMMUNITY SCHOOLS % Level 4 (Not Proficient) 19 16 16 16
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 66 69 67 74
% Level 4 (Not Proficient) 11 7 7 7
Math--High HighSchool School Reading South District Lyon CS
Reading High School Math - High-School StateState 100%
100%
100% 90%
90%
90% 80%
80%
80% 70%
70%
70% 60%
60% Exceeds
60% 50% 50%
Meets Basic
40% 40%
Level 1,2
50%
Level 3
40%
Level 4 Not Endorsed
100% 90% 80% 70%
50% 40%
30%
20% 20%
20%
20%
10% 10%
10%
10%
2009 2009
2010 2010
2011 2011
0%
2012 2012
198
Exceeds Level 1,2 Meets Level 3 Basic Level 4 Not Endorsed
60%
30% 30%
0%0%
% Level 3 (Partially Proficient) 24 24 26 19
30%
0% 2009
2009
2010 2010
2011 2011
2012 2012
Michigan Merit Exam (MME) Percentage of Students By Performance Category SCIENCE - HIGH SCHOOL STATEWIDE RESULTS
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 22 24 25 26
% Level 3 (Partially Proficient) 26 26 27 27
SOUTH LYON COMMUNITY SCHOOLS % Level 4 (Not Proficient) 52 50 47 47
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 38 44 42 41
Science High School Math - High- School State State
% Level 4 (Not Proficient) 32 27 25 24
Math -- High High School Science SouthDistrict Lyon CS 100%
100% 100% 90%
90%
90% 80%
80%
80% 70%
70%
70% 60% 60% 50% 50%
Exceeds
40% 40%
Level 4 Not Endorsed
Meets Basic
60% Level 1,2
50%
Level 3
40%
100% 90% 80% 70%
50% 40%
30%
20% 20%
20%
20%
10% 10%
10%
10%
2009 2009
2010 2010
2011 2011
0%
2012 2012
199
Exceeds Level 1,2 Meets Level 3 Basic Level 4 Not Endorsed
60%
30% 30%
0%0%
% Level 3 (Partially Proficient) 31 29 33 35
30%
0% 2009
2009
2010 2010
2011 2011
2012 2012
Michigan Merit Exam (MME) Percentage of Students By Performance Category SOCIAL STUDIES - HIGH SCHOOL STATEWIDE RESULTS
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 42 37 41 41
% Level 3 (Partially Proficient) 43 46 40 39
SOUTH LYON COMMUNITY SCHOOLS % Level 4 (Not Proficient) 15 16 18 20
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 64 58 65 63
Social - High School Math -Studies High School State State
% Level 4 (Not Proficient) 6 4 7 7
Math - High School Social Studies - High School South District Lyon CS
100%
100%
100% 90%
90%
90% 80%
80%
80% 70%
70%
70% 60%
60%
100% 90% 80% 70%
60% 50% 50%
Exceeds
40% 40%
Level 4 Not Endorsed
Meets Basic
Level 1,2
50%
Level 3
40%
60%
40%
30%
20% 20%
20%
20%
10% 10%
10%
10%
2009 2009
2010 2010
2011 2011
0%
2012 2012
200
Exceeds Level 1,2 Meets Level 3 Basic Level 4 Not Endorsed
50%
30% 30%
0%0%
% Level 3 (Partially Proficient) 29 38 28 30
30%
0% 2009
2009
2010 2010
2011 2011
2012 2012
Michigan Merit Exam (MME) Percentage of Students By Performance Category WRITING - HIGH SCHOOL STATEWIDE RESULTS
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 43 44 47 49
% Level 3 (Partially Proficient) 47 48 45 43
SOUTH LYON COMMUNITY SCHOOLS % Level 4 (Not Proficient) 10 8 8 8
Year 2009 2010 2011 2012
% Level 1-2 (Proficient or Above) 54 63 66 70
% Level 4 (Not Proficient) 5 2 3 3
Writing - High School South Lyon CS
Writing - High School State 100%
100%
90%
90%
80%
80%
70%
70% 60%
60% Level 1,2
50%
30%
30%
20%
20%
10%
10%
2010
2011
Level 3
40%
Level 4
2009
Level 1,2
50%
Level 3
40%
0%
% Level 3 (Partially Proficient) 41 35 32 27
0%
2012
201
Level 4
2009
2010
2011
2012
Graduation Rates 2006-07 75.5% 79.0%
State SLCS
2007-08 75.5% 79.0%
2008-09 75.2% 86.0%
2009-10 76.0% 87.0%
2010-11 74.3% 87.0%
Graduation Rate %
90%
State SLCS
70%
50%
2006-07
2007-08
2008-09
2009-10
2010-11
Drop Out Rates 2006-07 15.09% 8.49%
State SLCS
2008-09 11.33% 5.35%
2007-08 14.19% 7.73%
2009-10 11.07% 6.04%
2010-11 11.13% 4.90%
Drop Out Rate 18%
13%
State
8%
SLCS
3%
-2%
2006-07
2007-08
2008-09
2009-10
2010-11
High School MME State SLCS
Soc Studies Writing 41.00 63.00
49.00 70.00
Science
Reading
Math
26.00 41.00
56.00 74.00
29.00 40.00
2011 High School Michigan Merit Exam % of Meet/Exceeds Criteria Social Studies Writing
SLCS
Science
State Reading
Math 0.00
10.00
20.00
30.00
40.00
202
50.00
60.00
70.00
80.00
DISTRICT HISTORY The people of Thompson's Corners, presently South Lyon, decided in 1833 that they needed a school, and built a one-room log schoolhouse just east of town. People on the west side were upset at the location, and built one on the west side in 1834. These buildings were used for classes for a three-month winter term and a three-month summer term, but they also served as community centers for spelling bees, debating societies, singing school, anti-slavery and temperance meetings, and Sunday School. The South Lyon Union School District was formed in 1876, three years after South Lyon was incorporated. A large frame building was erected for the one hundred children of the community, on the site of the previous Board of Education building located at 235 West Liberty Street. The first graduating class, consisting of two young ladies, Carrie Greig and Hattie Hooker, received their diplomas on June 23, 1887, eleven years after the building was erected. The staff that year consisted of the principal, a Mr. Williams, and three lady teachers: Miss Electa Ensign, Miss Nellie Greig, and Miss Bertha Arms. The Board of Education building (demolished in 1998) was erected in 1915 and served the district for many years, until the middle 1930's when severe overcrowding resulted from failure of repeated efforts to pass a bond issue for $18,000.00, once by a vote of 55 to 56 to supplement funds on hand to build a four room brick addition. Finally a vote of 27 to 8 in August 1937 enabled them to build the one room with basement frame building, which was the northerly most wing of the building previously located behind the Board of Education Building (demolished in 1991). The first of a series of consolidations with neighboring school districts began in 1947, merging first, in July of that year, with New Hudson. The enrollment resulting from the consolidation was 720 students with an equalized valuation of slightly over 4 million. The original members of the South Lyon Board of Education following the consolidation in 1947 were Donald K. Smith, President; William Markham, Secretary; Robert McCrory, Treasurer; Oral McGary, Trustee; and Ray Braun, Trustee. During the next years several neighboring school districts chose to join the Lyon Township School District. By June of 1957, with the annexation of the Salem District, the Lyon Township School District had 1,400 students and an area of approximately 75 square miles. On June 6, 1966, the last annexation to the district was the Wash-Oak District giving the newly named South Lyon Community Schools an area of over 85 square miles and an enrollment of 2,555 students. By 1971-72 school year, the school district had a state equalized valuation of $65,679,799 and a student enrollment of 3,489. For the 2011-2012 school year, the District had a total taxable value of $1,660,022,452 and a student enrollment of 7,078.
203
Below are listed important dates noteworthy of mentioning. The dates signify events of progress from the consolidation in 1947 to the present. 1947 - Consolidation. 1948 - Five rooms (east wing) South Lyon Elementary Gymnasium at New Hudson. (Name changed to Dolsen Elementary). 1952 - Eight more rooms and gym at South Lyon Elementary. 1955 - New High School (now Bartlett Elementary). 1957 - Elementary addition to New Hudson School. 1961 - New Elementary – Sayre. 1964 - Addition to High School - First Salem unit. 1966 - New High School (now Millennium Middle School). 1972 - Four additional classrooms to New Hudson and South Lyon Elementary. 1974 - New Middle School (changed to Centennial Elementary in 1988, to be Centennial Middle School again in August of 2002). 1988 - New High School. 1992 - Additions added to Salem and Dolsen Elementaries. 1994 - 6th Grade Wing added to Millennium Middle School. 1995 - Voters approve technology bond issue. 1997 - Voters approve Brummer Elementary School, High School addition, Salem & Sayre additions. 1998 – New City/School Administration Bldg. built on site of previous Board of Education Bldg. Salem and Sayre additions completed. 1999 – High School 22 classroom and gymnasium addition completed. 1999 – Voters approve $67,945,000 Bond issue for two new elementary schools, a conversion of Centennial Elementary to a middle school, land purchases for new school facilities, and other projects. 2000 – Brummer Elementary School completed. 2001 – Kent Lake Elementary School completed. 2002 – Centennial Middle School remodeling/addition completed. 2002 – Voters approve $98,850,000 Bond issue for new high school, land purchases, a new bus facility, technology and other projects. 2004 – Hardy Elementary School completed. 2007 - South Lyon East High School completed 2007 - Construction completed for Griswold Operations Center Currently, South Lyon Community Schools covers an area of approximately 85 square miles with an estimated population base of 41,912. The District contains areas of three counties (Oakland, Washtenaw & Livingston) and areas of 8 municipalities (City of South Lyon, Lyon Township, City of Novi, City of Wixom, Milford Township, Northfield Township, Salem Township, and Green Oak Township).
204
GLOSSARY OF TERMS The Annual Budget contains specialized and technical terminology that is unique to public finance and budgeting. To assist the reader of the Annual Budget document in understanding these terms, a budget glossary has been included in the document. Academic Outcome Goal: The need to identify the educational end result of where you want a student to be in a particular subject. Accreditation: The Michigan Revised School Code requires the Michigan State Board of education to set standards for the accreditation of Public schools in Michigan. The State Board of Education has set Education YES! as the system to accredit Michigan schools. Some schools are also accredited through the North Central Association Commission on Accreditation and School Improvement, which is one of six regional school accreditation authorities recognized by the U.S. Department of Education. Adequate Yearly Progress (AYP): The measure used to hold schools and districts responsible for student achievement in English language arts and mathematics. AYP is based on Michigan Educational Assessment Program (MEAP) test results, participation rates MEAP testing, and attendance or graduation rates. Alternative Education: A different physical setting and a modified curriculum to meet specific student needs. American Recovery and Reinvestment Act (ARRA): Legislation enacted in 2009 that is intended to stimulate the U.S. economy. For education, it provides about $100 billion in funding to support new programs, save jobs, increase transparency, and supplement the shortfall is state funding. Appropriation: An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended. Appropriation Unit: A set of related account numbers that are the responsibility of a single individual. For example, appropriation unit L1M is the operating budget for transportation that is the responsibility of the Transportation Supervisor. Assessed Valuation: A valuation set upon real estate or other property by a government unit as a basis for levying taxes. The assessed value is supposed to represent 50% of a property's fair market value. However, with the passage of Proposal A, the basis for levying taxes is now "Taxable Value". Assessment Strategies: Different strategies can be used to assess pupil performance, i.e. portfolio use of multiple intelligences. Authentic Student Assessment: A process where a student demonstrates that they have the knowledge or skill that has been taught versus the paper and pencil standardized test.
205
Bond: A funding tool representing a written promise to pay a specific sum (face value or principal amount) in the future (maturity date), plus interest. Bonds are generally used to finance capital improvements. Budget: A plan of financial operation embodying an estimate of proposed expenditures for a given period or purpose and the proposed means of financing them. Capital Improvement: An expenditure which results in the acquisition of fixed assets or additions to fixed assets which are presumed to have benefits for more than one year. It is an expenditure of at least $1,000 for land or existing buildings, improvements of grounds, construction of buildings, remodeling, or equipment purchases. CITA: This is the acronym for Curriculum, Instruction, Technology and Assessment. Current Operating Expenditures: Education expenditures for the daily operation of the school program such as expenditures for administration, instruction, attendance and health services, transportation, and operation and maintenance of plant. Debt Service: The amount of money necessary to make payments on outstanding debt. Debt service is normally referred to on fiscal year basis. Debt Service Fund: The district fund used to account for the debt millage taxes collected and payments made on outstanding debt. Debt Service Millage (Levy): The amount of millage necessary to make the bond principal and interest payments in a given fiscal year. It is calculated by dividing the annual debt by the total "taxable value" of all properties within a school district. Deficit: Usually referred to when speaking of a district's budget, a deficit is when the anticipated amount of revenues are exceeded by the anticipated amount of expenditures. Deficits can be spoken in terms of annual deficits or cumulative deficits (negative fund balance). Education YES!: The state accountability system used in Michigan to determine how well a school is performing based on MEAP results and other school characteristics. Each school is graded on its MEAP achievement and MEAP improvement, as well as 11 other performance indicators. YES is an acronym for “Yardstick for Excellent Schools.” EduJobs: This was the second wave of Federal assistance to help create and save education jobs in 2010-12. Encumbrances: Purchase orders, contracts for salary, or other commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. They cease to be encumbrances when paid or when the actual goods or services are delivered to the school district. Expenditures: Charges incurred, whether paid or unpaid, which are presumed to benefit the school district's current fiscal year.
206
Fiduciary Fund: The District’s Student Activity Funds are fiduciary funds. This means that the District acts as a trustee of these funds and ensures that the assets reported in these funds are used for their intended purposes. These funds are kept separate from other district operations. Fiscal Year: For school districts in Michigan, it is the twelve-month period beginning July 1 and ending June 30 to which the annual operating budget applies. Foundation Grant: Also, known as the per pupil or foundation allowance, the foundation grant is the amount of dollars per pupil a school district receives per the State formula. For all school districts, this amount represents the vast majority of General Fund revenues Fourth (4th) Wednesday Count: The count date that is used to determine a district's student population. Under Proposal A, this count is also used to determine the level of funding a district receives. There are currently two count dates; the last Wednesday of September and the first Wednesday of February. School funding is based on 40% of the previous school year count in February and 60% of the current year count in September. Full Time Equivalent (FTE): An employee that is hired to fill a normal contract day is equivalent to 1 FTE, i.e., a classroom teacher that teaches a full day for a full school year equates 1 FTE. Function: A group of related activities aimed at accomplishing a major service or regulatory program for which a government is responsible. Fund: An independent accounting entity with its own assets, liabilities, and fund balances. Generally, funds are established to account for financing of specific activities of an agency's operations. Fund Balance: The cumulative amount of revenues over expenditures in a school district fund. It is also equal to the excess of the assets of a fund over its liabilities. General Fund: When most people speak of a school district's budget, they are referring to the General Fund. The General Fund is used to account for the daily operations of a school district they are financed from taxes and other general revenues. Other funds have specific purposes and are financed through specific sources such as the Food Service, Grants and Community Education Fund. Graduation Rate: The percentage of students in a school or district who graduate from high school with a regular diploma in the standard number of years. Grants: Funds that are received by a school district for a particular purpose or program. Usually grants are received from State and Federal sources. Grants applications and reporting requirements can include a substantial amount of paperwork and administrative time. Headlee Rollback: The Constitution of the State of Michigan requires that unless there is a vote of the people, taxes cannot be increased for an average taxpayer beyond the rate of inflation.
207
Homestead: A homestead is defined as the primary residence of a taxpayer. It also includes certain agricultural property. Indirect Costs: Costs associated with, but not directly attributable to, the providing of a product or service. These costs are usually incurred by other departments in the support of operating departments. Interdisciplinary Teaching: Combining multiple subject areas around teaching themes. Michigan Curriculum Framework: A resource that presents content and a process for developing curriculum that enables schools to realize Michigan’s vision for K-12 education. Michigan Education Assessment Program (MEAP): The statewide assessment program used in Michigan to test and report student achievement in the core academic subjects at certain grade levels. Michigan Education Association (MEA): The union which represents teachers, secretaries, bus drivers, and other support personnel for the District. The MEA is the primary teacher union in the State of Michigan. Michigan Education Support Personnel Association (MESPA): The union for secretaries, caregivers, and other clerical personnel. Michigan Education Special Services Association (MESSA): MESSA was established by the MEA. MESSA provides health benefits utilizing Blue Cross and Blue Shield and other vendors. Michigan Merit Examination: A statewide set of exams that assess students in grade 11 and eligible students in grade 12 based on Michigan high school standards. It is administered each March, and consists of three components: ACT Plus Writing college entrance examination, WorkKeys job skills assessments in reading, mathematics, and “locating information”, and Michigan developed assessments in mathematics, science, and social studies Middle School Philosophy: A philosophy regarding social, emotional and intellectual growth at the middle school level. Millage Rate: Also known as tax rate, the millage rate is the basis on which property taxes are determined. In Michigan, 1 mill equals $1 for each $1,000 of taxable value. For example 5 mills will cost a taxpayer $250 with a home with a taxable value of $50,000 ($50,000/$1,000 x 5). No Child Left Behind (NCLB): Legislation that was signed by President Bush in January of 2002 that requires, among other things, for each State to have an accountability system that implements the requirements of NCLB. Non-Homestead: Unless a property is the primary home of the taxpayer or an eligible agricultural property, the parcel is deemed non-homestead. This includes all vacation homes, businesses, vacant land, and personnel property. Millage rates are usually higher on NonHomestead properties.
208
North Central Accreditation: An organization that gives official accreditation to individual schools that meet the stated goals and objectives of North Central. Object: As used in expenditures classification, applies to the article purchased or the service obtained, rather than to the purpose for which the article or service was purchased or obtained (e.g. personnel services, contractual services, materials and supplies). Operating Millage (Levy): The amount of millage that a district levies on a yearly basis to fund the operations of the school district. The taxes that are paid by a taxpayer are calculated by taking the taxpayers assessed value of property, dividing by 1,000, and multiplying times the millage rate. Since Proposal A in 1994, there is no operating millage for homesteads paid to the district, but there are 18 mills levied against non-homesteads. For all taxpayers, there are 6 operational mills paid directly to the State for school districts (See State Education Tax). P.A. 18: Special Education dollars that are provided to local county districts from the Oakland Intermediate School District through a distribution formula. These dollars are derived from a county millage that increases or decreases based on the total taxable value of the county. Privatization: This word has many different meanings. However, privatization usually refers to a school district contracting with an outside company to provide a service historically provided for by the district. Privatization can run from management privatization (for example, South Lyon Community School's contract with ServiceMaster) to privatization of all employees. Program: Group activities, operations, or organizational units directed to attaining specific purposes or objectives. Proposal A: This initiative was passed by the voters of Michigan in 1994. The main components of the proposal and the accompanying legislation was an increase in the state sales tax from 4% to 6%, a reduction in most property taxes by homeowners to 6 mills for operating purposes (from 35 mills in South Lyon), and a funding formula for school districts based on a per pupil basis. Retirement Cap: The limit set by contract for the annual employer contribution to the State of Michigan Retirement Fund (MPSERS). This cap goes up each year by the increase in the State Per Pupil Foundation Grant. Retirement Rate: A percentage of wages for all district employees must be sent to the State of Michigan Retirement Fund (MPSERS). This percentage is calculated by an actuarial and is approved by the State Legislature. Since the retirement system is a defined benefit plan, including medical benefits upon retirement, the rate continues to increase each year to fund these costs. Revenues: All funds received from external sources, net of refunds, and correcting transactions. Noncash transactions such as receipt of services, commodities, or other receipts "In kind" are excluded as are funds received from the issuance of debt, liquidation of investments, and non-routine sale of property.
209
School Improvement Plan: A plan by each school that includes goals, strategies to meet the goals, how to assess if the goals are met, timeline, and cost. Scope and Sequence: A sequence of objectives to be learned grade level after grade level. Shared Involvement Process: A process that takes place in each school building to make decisions that affect that school building. The Shared Involvement Team includes the principal, staff members, and community members. An example of a decision is the school building's budget. South Lyon Educational Association (SLEA): The union for district teachers and other instructional staff. State Education Tax: This is the 6 mills that are levied on all properties for school operating purposes and sent directly to the State from the taxing units (municipalities). The State then distributes these funds to school districts based on the foundation grant formula. State Endorsed Diploma: A high school diploma that meets the requirements as set by the state legislature. Student Activities Fund: This fund accounts for resources that belong to various schools. It accounts for activities such as sports, dances, plays, clubs, etc. These resources are in the custody of school employees but are the property of the students and not the Board of Education. Taxable Value: With the passage of Proposal A in 1994, taxes are calculated on taxable value as opposed to assessed value. Assessed value is supposed to represent 50% of a homeowners or businesses market value. Taxable value is the historical assessed value increased by inflation or 5%, whichever is less (i.e. cap). Since assessed value can rise well above the rate of inflation, as time goes on taxable value will be much less than assessed value. However, when a home is sold, the taxable is "reset" to equal the assessed value for the new owner. This means that two identical homes could have different taxable values if ownership has changed. Teamsters: The union for custodians, maintenance, grounds, bus drivers, and food service personnel. Title I: The federal education program that provides funds to help schools and districts improve student achievement through additional instruction for students, professional development for school staff and activities to help parents support their children’s education. Vocational Education: The process to be technically trained for the job market versus college bound training in high school.
210
