gpps budget 2009-10

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2009 Board of Education

Alice Kosinski, PresidentBrendan Walsh, Vice PresidentJoan Dindoffer, SecretaryFred Minturn, TreasurerJudy Gafa, TrusteeAhmed Ismail, Trustee

John Steininger, Trustee

Superintendent of SchoolsDr. C. Suzanne Klein

Business OfficeChristian Fenton, Assistant Superintendent for Business and Support Services

Isha Smith, Director of Business Operations

Grosse Pointe Public School System

389 St. Clair AvenueGrosse Pointe, MI 48230313/432-3000www.gpschools.org

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Table of Contents

IntroductionIntroductory Comments ... 1-4

Staffing and Enrollment ProjectionsStaffing 5K-12 Enrollment 6

Property Taxes for SchoolsTaxable Value ....... 7Summary of Local Property Taxes ..... 8

Financial OverviewSummary of State of Michigan Per Pupil Foundation .. 9Expenditures: All Funds .... 10

Summary of Expenditures by Fund . 11Revenue by Source ... 12Summary of Expenditures by Category . 13

General FundSummary of Revenue 14Summary of Uses .. 16Summary of Expenditures 28

School Services FundSummary of Sources and Uses ...29Summary of Sources for General Fund and School Services Fund ..31

Debt Fund .. 32

Sinking Fund . 33

Capital Projects Fund . 34

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Introduction

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Using the Board parameters and budget assumptions, the Superintendents budget council gathered feedback from resi-

dents and staff as well as their own varied perspectives to develop a budget. Throughout the spring, various proposals were

brought before the Board at work sessions, utilizing input shared through public comments at Board meetings, email and

conversations with the Board and administrators. Individual building level budgets were presented at Board work sessions

where trustees had the opportunity to ask questions of building and district administrators.

A quick summary of the cuts to reach a balanced budget include:

37.5 FTE teaching positions cut

10.7 classroom assistants/parapros cut

Central staffing cut 6.6 positions

Reorganization of central office administrative duties (totaling $200,000 in savings)

$200,000 cut in athletics

$200,000 cut from support services, and

$682,000 in variable cost reductions

The Future

Five major factors impact future school system budgets:

1) Ongoing negotiations with all bargaining groups, the biggest of which is the Grosse Pointe Education Association

(teachers union)2) Ongoing funding levels for State foundation amounts per pupil and categorical aid per pupil

3) Expiration of four local millages Hold Harmless, two Non Homestead, and the Sinking Fund in 2010

4) State mandated retirement contributions

5) Student enrollment and associated staffing levels

Despite some economic forecasts that the recession will be coming to an end next year, the funding for education in the

State of Michigan remains bleak. Even with federal stimulus money there is a real potential for future reductions or mid-

year cuts. Because of this, there is concern that legislators will again attempt to reduce Categorical State Aid to GrossePointe and other similar districts. We can expect decreases in the State Foundation Allowance.

Again, due to declining taxable values and overall enrollment, taxpayers in general will not see an increase in taxes but a

decrease. Enrollment continues to decrease across the State and Tri County area primarily due to the decline in housing

market values and the number of families moving out of the State due to layoffs and downsizing of various companies. We

expect enrollment to continue to decrease an average of 125 students for the next three years.

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The Bottom LineThe Board of Education and Administration are committed to protecting the tradition of educational excellence that charac-

terizes this school district. We remain grateful to our community that has supported the bond issues, sinking funds, local

millages, and the Grosse Pointe Foundation for Public Education. We are also thankful for staff, parents, guardians, friends

and neighbors who support the schools through gifts of time, energy and funds. Without this network, our financial position

would be substantially more difficult than it is.

It is also important to remember that despite multiple years of multi-million dollar cuts, our school system remains vibrant.

Both high schools are ranked in the 98th percentile of all high schools nationwide. Our elementary and middle school Michi-

gan Educational Assessment Program (MEAP) scores are steady and strong, always among the top in the state and very

competitive with our like district counterparts. We are proud to have three of the 2009 State Teachers of the Year among ourdedicated staff. We continue to provide every Michigan High School Athletic Association (MHSAA) sport except bowling, and

offer a number of additional non-MHSAA sports to add to the well-rounded package for our students. Both high school music

programs are Grammy award winning, and vocal and instrumental music instruction begins at the elementary level. For-

eign language and fine arts instruction is also started in our elementary schools leading to additional awards at the high

school level in both categories. We offer 21 advanced placement classes and six foreign languages in our high schools, includ-

ing Chinese. Character education programs such as the district-wide elementary positive behavior support system, and com-

munity service are an integral part of our program as we strive to help students learn and lead for today and tomorrow. Our

curricula and Strategic Plan are living documents that are regularly updated and part of the very fiber of our school culture.And our students continue to learn in a safe and secure environment that stimulates their natural curiosity.

The Board and Administration will continue to demonstrate fiscal responsibility by balancing a budget that supports the dis-

tricts Strategic Plan, and maintains the programs that make the GPPSS what it is today and should be in the future.

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Staffing and Enrollment Projections

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General Fund and Actual Actual Projected Incr/(Decr)

School Service Fund 2007-2008 2008-2009 2009-2010 from 2008-09

Teachers (General Ed.) 471.9 470.5 439.0 (31.5)

Teachers (Special Ed.) 130.9 133.2 127.2 (6.0)

Administrators 31.0 30.0 30.0 0.0

Custodial 75.0 76.0 75.0 (1.0)

Non-Instructional 16.2 18.8 17.9 (0.9)

Clerical 59.4 61.0 57.9 (3.1)

Teacher Assistant (A) 147.6 153.0 141.6 (11.4)

Paraprofessional 11.9 11.9 11.7 (0.2)

Technology 7.0 7.0 7.0 0.0

Total Contracted Staff 950.90 961.40 907.30 (54.1)

A) Includes hall monitors and parking lot attendants.5

The Grosse Pointe Public School System

Staff Report

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Enrollment (Fulltime Equivalent)

Elementary Education Secondary and Special Education

Actual (1) Actual (1) Projected Incr./(Decr.) Actual (1) Actual (1) Projected Incr./(Decr.)

School 2007-2008 2008-2009 2009-2010 from 2008-09 School 2007-2008 2008-2009 2009-2010 from 2008-09

Defer 452 430 416 (14) Brownell 666 647 623 (24)

Ferry 397 382 360 (22) Parcells 712 691 675 (16)

Kerby 368 337 337 0 Pierce 595 598 600 (2)

Maire 331 314 318 4 Total Middle 1,973 1,936 1,898 (38)

Mason 267 264 286 22 North 1,472 1,404 1,359 (45)

Montieth 574 566 552 (14) South 1,638 1,587 1,573 (14)

Poupard 345 365 364 (1) Total High 3,110 2,991 2,932 (59)

Richard 409 384 364 (20) Special Ed 292 265 261 (4)

Trombly 254 279 297 18

Barnes/Barn. 41 17 17 0 Enrollment

Total Ele. 3,438 3,338 3,311 (27) Totals 8,813 8,530 8,402 (128)

(1) Official count day

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Taxable Value andProperty Taxes


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Taxable Value (TV) by City and Township

Homestead TV Homestead TV Increase Percent

2008-09 2009-10

Shores $314,268,927 $297,471,761 ($16,797,166) -5.6%

City 331,321,008 298,658,060 (32,662,948) -10.9%Farms 732,313,142 707,186,467 (25,126,675) -3.6%

Park 535,637,974 533,594,514 (2,043,460) -0.4%

Woods 728,973,426 661,329,395 (67,644,031) -10.2%

HW 107,031,378 93,255,431 (13,775,947) -14.8%

Total $2,749,545,855 $2,591,495,628 ($158,050,227) -5.7%

Non-Homestead TV Non-Homestead TV Increase Percent

2008-09 2009-10

Shores $21,442,513 $20,770,245 ($672,268) -3.1%

City 68,484,612 66,830,360 (1,654,252) -2.4%

Farms 91,183,066 90,833,474 (349,592) -0.4%

Park 74,673,730 78,224,498 3,550,768 4.8%

Woods 118,783,132 119,651,077 867,945 0.7%HW 49,668,637 48,622,119 (1,046,518) -2.1%

Total $424,235,690 $424,931,773 $696,083 0.2%

Total Taxable TV Total Taxable TV Increase Percent

2008-09 2009-10

Shores $335,711,440 $318,242,006 ($17,469,434) -5.2%

City $399,805,620 $365,488,420 (34,317,200) -8.6%

Farms $823,496,208 $798,019,941 (25,476,267) -3.1%

Park $610,311,704 $611,819,012 1,507,308 0.2%

Woods $847,756,558 $780,980,472 (66,776,086) -7.9%

HW $156,700,015 $141,877,550 (14,822,465) -9.5%

Total $3,173,781,545 $3,016,427,401 ($157,354,144) -5.0%

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Summary of Local Taxes

EstimatedActual Proposed Increase/

2008-09 2009-10 Decrease

Property Taxes:

Hold Harmless Tax $15,824,496 $15,469,596 ($354,900)

Non-Homestead Tax 7,797,243 7,801,714 $4,471

Debt Fund Tax 4,050,000 4,150,000 $100,000

Sinking Fund Tax 3,085,628 2,937,397 ($148,231)

Total Local Taxes $30,757,367 $30,358,707 ($398,660)

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Financial Overview

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Summary of State of Michigan

Per Pupil Foundation Amount

Actual Rates Projected Increase/

2008-09 2009-10 DecreaseState Aid Per Pupil $6,988 $7,337 $349

Hold Harmless 1,893 1,893 0

Non Homestead 933 954 21

Foundation Allowance $9,814 $10,184 $370

AARA Stabilization Grant 370 0 (370)

Total Per Pupil Amount $10,184 $10,184 $0

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Expenditures

All Funds2009-10

2008-09 2009-10 Percent Percent

Estimated Proposed of Increase

Fund Actual Budget Total (Decrease)General Fund (1) $104,717,445 $100,560,448 82.6 (4.0)

School Services Fund 2,767,983 2,616,670 2.2 (5.5)

Debt Fund 4,931,200 4,944,476 4.1 0.3

Subtotal $112,416,628 $108,121,594 88.9 (3.8)

Sinking Fund 3,214,599 3,200,000 2.6 (0.5)

Capital Projects Fund 5,691,932 10,343,000 8.5 81.7

Total $121,323,159 $121,664,594 100.0 0.3

(1) Net interfund transfers.

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$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

$140,000

2008-09 2009-10

School Year

E

xpenditures

The Grosse Pointe Public School SystemSummary of Expenditures by Fund ($000 Omitted)

General Fund and School Service Fund

General Fund$104,717

86.3%

General Fund$100,561

82.6%

Proposed Total

$121,665

Cap. Proj. $5,692 4.7% Capital Projects

$10,343 8.5%Sinking $3,215 2.6%

Sch Serv $2,768 2.3% Sinking $3,200 2.6%

Sch Serv $2,617 2.2%

Estimated Total

$121,323

Debt $4,931 4.1%Debt $4,944 4.1%

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$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

2008-09 2009-10

School Year

Revenue

The Grosse Pointe Public School SystemGeneral Fund

Revenue by Source ($000 Omitted)

Local

$25,15623.8%

Local

$24,79824.2%

State

$68,36164.6%

State

$68,01866.6%

Federal

$5,8945.6%

Federal

$2,8152.8%

ProposedTotal

$ 105,753Total

$ 102,176

County $6,342 6.0%

County $6,545 6.4%

Estimated

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$-

$20,000

$40,000

$60,000

$80,000

$100,000

$120,000

2008-09 2009-10

School Year

Expenditures

The Grosse Pointe Public School SystemSummary of Expenditures by Category ($000 Omitted)


Salaries$ 65,216

60.3%

Salaries$ 61,957

59.6%

Employee Benefits$26,091

24.1%

ProposedEstimated Total

$ 108,159Total

$ 103,861

Employee Benefits$26,123

25.2%

Purc Serv $8,345 7.7% Purc Serv $9,448 9.1%

Supplies $5,008 4.6%Supplies $4,618 4.4%

Capital $2,643 2.5%Transfer $674 0.6%Other $182 0.2%

Capital $821 0.8%Transfer $684 0.7%Other $210 0.2%

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General Fund

K-12 InstructionSpecial Education

AttendanceHealth and Guidance

LibraryCurriculum and Instruction

Staff DevelopmentAdministration

Legal and AuditBusiness Services

Information ServicesTechnology

Evaluation and AssessmentHuman Resources

Operations and Maintenance

Transportation

Community EducationPerforming Arts

Before and After School Child Careand Extended Day Kindergarten

The General Fund provides for all operating activities of the school system,except those covered by other specific funds. The fund has three classifica-tions:

Instruction(a) Basic Instructional Programs includes enrichment activities for pre-

school, elementary, middle and high school students.(b) Added Needs includes special education, compensatory education, and

vocational education

Support Services(a) Pupil services includes attendance services, health and guidance pro-

grams, psychologists, audiologists, social workers and teacher consult-ants.

(b) Instructional Staff Services includes library and audiovisual services,supervision of instructional staff, and other services.

(c) General Administration includes Board of Education and executive ad-ministration, legal, audit and election costs.

(d) School Administration has overall responsibility for individual schools.(e) Business Services purchases, pays, and exchanges goods and ser-

vices for the school system.(f) Operation and Maintenance maintains, repairs and improves facilities,

including staffing and utilities.(g) Special Education Pupil Transportation is self-explanatory.(h) Central Services includes instructional and assessment, human re-

sources, and computer services.

Community ServicesIncludes Community Education, programs of custody and care of children,and the Performing Arts Center.

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Summary of Revenue

Actual Original Estimated Proposed Difference Percent

Budget Actual Budget 2008-2009

2007-08 2008-09 2008-09 2009-10 to 2009-10Sources:

Property Taxes (Gap) $16,219,184 $16,005,000 $15,824,496 $15,469,596 ($354,900) (2.2)

Property Taxes (Non-homestead) 7,459,200 7,677,000 7,797,243 7,801,714 4,471 0.1

Delinquent Taxes 19,966 30,000 10,000 15,000 5,000 50.0

Interest on Delinquent Taxes 0 (75,000) 0 0 0 0.0

Tuition 391,544 373,000 400,000 400,000 0 0.0

Interest Income 525,035 175,000 175,000 63,000 (112,000) (64.0)

Sales 57,971 62,000 28,000 0 (28,000) (100.0)

Community Services 316,283 378,000 301,000 200,000 (101,000) (33.6)

Kids Club/Camp O Fun/Preschool 475,149 555,000 455,000 636,265 181,265 39.8

Rental Income/Music Instruments 183,784 203,000 163,000 210,000 47,000 28.8

Miscellaneous Income 0 12,000 2,000 2,000 0 0.0Subtotal $25,648,116 $25,395,000 $25,155,739 $24,797,575 ($358,164) (1.4)

State Sources:

Categorical Funding and Prior Adjustments $6,821,201 $6,887,492 $7,341,328 $6,876,953 ($464,375) (6.3)

District Pilot Projects 350,000 0 1,050,000 0 (1,050,000) (100.0)

20J Funds 1,701,405 1,701,000 1,655,929 1,618,813 (37,116) (2.2)

Foundation Allowance 63,067,103 62,356,000 58,313,575 59,522,338 1,208,763 2.1

Subtotal $71,939,709 $70,944,492 $68,360,832 $68,018,104 ($342,728) (0.5)

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Summary of Revenue



2007-08 2008-09 2008-09 2009-10 to 2009-10Federal Sources:

Title I $289,450 $225,000 $502,372 $615,000 $112,628 22.4

Title II, Part A & D 192,155 188,000 188,000 188,000 0 0.0

Title IV-Drug Free Schools 0 32,000 32,000 32,000 0 0.0

Title V, Part A 1,808 1,800 1,800 1,800 0 0.0

Flow-through Grants 1,541,366 1,620,000 1,673,250 1,673,250 0 0.0

Technology/Transition Grant 2,104 7,300 7,300 7,300 0 0.0

Medicaid 193,009 195,000 195,000 195,000 0 0.0

IDEA- Preschool 97,461 98,000 102,858 102,858 0 0.0

AARA Stabilization Grant 0 0 3,191,076 0 (3,191,076) N/A

Subtotal $2,317,353 $2,367,100 $5,893,656 $2,815,208 ($3,078,448) (52.2)

Incoming Transfers and Other Transactions:County $7,249,185 $6,538,497 $6,339,035 $6,542,192 $203,157 3.2

Misc. County Grants 2,930 70,000 3,245 2,930 (315) (9.7)

Subtotal $7,252,115 $6,608,497 $6,342,280 $6,545,122 $202,842 3.2Total Revenue $107,157,293 $105,315,089 $105,752,507 $102,176,009 ($3,576,498) (3.4)

Beginning Fund Equity:

Reserved $0 $0 $0 $0 $0 0.0Unreserved 18,241,862 18,963,975 20,236,957 19,510,018 (726,939) (3.6)

Total Sources $125,399,155 $124,279,064 $125,989,464 $121,686,027 ($4,303,437) (3.4)

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General FundSummary of Expenditures

Actual Original Estimated Proposed Difference PercentBudget Actual Budget 2008-2009

2007-08 2008-09 2008-09 2009-10 to 2009-10

Basic ProgramsThese programs encompass instructional activities, including enrichment, designed primarily to prepare pupils for activitiesas citizens and family members and workers, as contrasted with programs designed to improve or overcome physical, mental, social,

Salaries $38,339,763 $37,817,048 38,087,643 $35,674,413 ($2,413,230) (6.3)

Employee Benefits 12,577,346 13,610,640 13,610,640 13,045,192 (565,448) (4.2)

Purchase Services 2,465,912 1,505,656 1,343,656 1,754,055 410,399 30.5

Supplies 817,365 730,314 791,789 764,317 (27,472) (3.5)Capital Items 766,163 899,512 2,203,210 57,961 (2,145,249) (97.4)

Other 11,729 1,300 1,300 1,450 150 11.5

Subtotal $54,978,278 $54,564,470 $56,038,238 $51,297,388 ($4,740,850) (8.5)

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members, and workers, as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps.

handicaps. This function includes Elementary, Middle, High School and Other Basic Programs.

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Added Needs

These needs involve instructional activities for pupils' special needs in addition to the basic needs identified previously. Included are

Salaries $8,629,546 $8,114,667 $8,517,647 $7,938,326 ($579,321) (6.8)

Employee Benefits 3,834,056 4,284,213 3,756,069 4,019,047 262,978 7.0

Purchase Services 113,406 162,713 178,054 283,363 105,309 59.1

Supplies 39,112 106,444 144,246 152,057 7,811 5.4

Capital Items 0 106,516 106,516 106,516 0 0.0

Other 0 4,668 4,668 4,668 0 0.0

Subtotal $12,616,120 $12,779,221 $12,707,200 $12,503,977 ($203,223) (1.6)

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programs during the regular and summer periods: areas such as Special Education, Compensatory Education, Vocational Education andother needs.

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Pupil Services

This department consists of those activities which are designed to assess and improve the well-being of pupils and to supplement theteaching process. This includes areas such as Attendance Services, Guidance Services, Health Services, Psychological Services,Speech Pathology and Audiology Services, Social Work Services, Teacher Consultants and Other Pupil Support Services.

Salaries $4,830,643 $5,301,847 $5,301,847 $5,451,899 $150,052 2.8


Purchase Services 136,054 161,093 161,093 126,477 (34,616) (21.5)

Supplies 23,807 22,929 22,929 16,147 (6,782) (29.6)

Capital Items 0 0 0 0 0 0.0

Other 0 0 0 0 0.0

Subtotal $6,846,184 $7,756,116 $7,756,116 $8,016,041 $259,925 3.4

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Instructional Staff Services

These departments consist of those activities associated with assisting the instructional staff with the content and process of providinglearning experience for students. This includes areas such as Improvement of Instruction, Library Services, Audiovisual Services,Supervision and Direction of Instructional Staff and other Instructional Staff Services.

Salaries $2,161,880 $1,949,982 $1,932,034 $1,825,325 ($106,709) (5.5)

Employee Benefits 913,150 1,010,470 1,010,470 1,001,875 (8,595) (0.9)


Supplies 243,686 376,132 811,459 328,197 (483,262) (59.6)

Capital Items 22,682 28,000 28,000 3,000 (25,000) (89.3)

Other 949 3,500 3,500 3,500 0 0.0

Subtotal $3,672,791 $3,621,794 $4,108,121 $3,505,487 ($602,634) (14.7)

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2007-08 2008-09 2008-09 2009-10 to 2009-10

General Administration

This department consists of those activities concerned with establishing policy, operating schools and the school system, and providing theessential facilities and services for the staff and pupils. Included are areas such as Board of Education and Executive Administration.This includes legal, audit and election costs.

Salaries $304,273 $297,797 $297,797 $297,797 $0 0.0

Employee Benefits 101,375 108,995 108,995 115,526 6,531 6.0


Supplies 45,921 30,890 30,890 27,037 (3,853) (12.5)


Other 0 0 0 0 0 0.0

Subtotal $794,803 $797,264 $797,264 $859,304 $62,040 7.8

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2007-08 2008-09 2008-09 2009-10 to 2009-10

School Administration

This function consists of those activities concerned with overall administrative responsibility for a single school.

Salaries $4,218,146 $4,186,598 $4,186,598 $4,267,311 80,713 1.9



Supplies 178,402 175,175 175,175 181,497 6,322 3.6

Capital Items 38,998 60,000 60,000 0 (60,000) (100.0)

Other 20,511 25,000 25,000 25,000 0 0.0

Subtotal $6,316,797 $6,502,803 $6,502,803 $6,597,020 $94,217 1.4

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Business Services

This department handles activities concerned with purchasing, paying, and exchanging goods and services for the school district.Encompassed are areas such as fiscal services, payroll services, purchasing and other business services.This function includes unemployment which will be higher in 2009-2010 due to increase layoffs.

Salaries $335,994 $421,180 $421,180 $418,844 ($2,336) (0.6)



Supplies 56,466 5,000 5,000 4,332 (668) (13.4)


Other 438,236 400,000 25,000 25,000 0 0.0

Subtotal $1,191,992 $1,353,983 $1,040,218 $1,244,550 $204,332 19.6

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Operation and MaintenanceThis department handles activities concerned with the maintenance, repairs and improvements for school facilities. This includes staffing,repairs, utilities and maintenance.

Salaries $3,937,981 $3,627,754 $3,499,754 $3,464,332 ($35,422) (1.0)

Employee Benefits 1,762,819 1,956,743 1,756,742 1,699,172 (57,570) (3.3)


Supplies 2,911,192 2,971,000 2,871,000 2,788,000 (83,000) (2.9)

Capital Items 151,359 182,000 212,201 80,000 (132,201) (62.3)

Other 0 0 0 0 0 0.0

Subtotal $11,525,171 $11,413,940 $11,028,140 $10,768,980 ($259,160) (2.3)

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Transportation

This includes activities concerned with purchasing and paying for special education transportation.

Salaries $0 $0 $0 $0 $0 0.0

Employee Benefits 0 0 0 0 0 0.0


Supplies 0 0 0 0 0 0.0


Other 0 0 0 0 0 0.0

Subtotal $681,749 $670,000 $670,000 $590,412 ($79,588) (11.9)

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Central Services

These departments handle activities other than general administration which support each of the other instructional and supporting servicesprograms, including Curriculum, Assessment, Instruction, and Human Resources. All of Technology's budget will be included in

this function for 2009-2010.

Salaries $1,335,023 $1,382,109 1,357,109 $1,431,557 $74,448 5.5



Supplies 68,473 140,000 91,989 176,268 84,279 91.6

Capital Items 9,938 91,989 5,000 553,919 548,919 10,978.4

Other 0 5,000 0 0 0 0.0

Subtotal $2,439,321 $2,630,410 $2,605,410 $3,434,091 $828,681 31.8

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Community Services

These department consists of those activities that are not directly related to providing education for pupils in a school system. These includeservices provided by the school system for the community as a whole or some segment of the community, such as, community recreationand enrichment programs, civic activities, programs of custody and care of children, EDK and the operation of the community performingart center. This function includes new preschool program starting 2009-2010. For 2009-2010 Community Education

has be eliminated but some class will still be offered.

Salaries $985,429 $813,438 $813,438 $1,166,247 $352,809 43.4



Supplies 34,029 36,711 36,711 33,786 (2,925) (8.0)


Other 192 0 0 0 0 0.0

Subtotal $1,650,992 $1,463,935 $1,463,935 $1,743,198 $279,263 19.1

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Total Expenditures $102,714,198 $103,553,936 $104,717,445 $100,560,448 ($4,156,997) (4.0)Transfer to School Services Fund 1,380,000 1,088,000 1,088,000 941,000 (147,000) (13.5)Transfer to Debt Fund 668,000 674,000 674,000 684,000 10,000 1.5Transfer to Capital Projects Fund 400,000 0 0 0 0 0.0

Total Expendituresand Transfers $105,162,198 $105,315,936 $106,479,445 $102,185,448 ($4,293,997) (4.0)

Ending Fund Equity:Reserved (Designated) 569,527 0 234,020 250,000 15,980 0.0Unreserved 19,667,430 18,963,128 19,275,999 19,250,579 (25,420) (0.1)

$125,399,155 $124,279,064 $125,989,464 $121,686,027 ($4,303,437) (3.4)

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General Fund

Summary of Expenditures



2007-08 2008-09 2008-09 2009-10 to 2009-10

Salaries $65,078,678 $63,912,420 $64,415,047 $61,936,051 ($2,478,996) (3.8)



Supplies 4,418,453 4,594,595 4,981,188 4,471,638 (509,550) (10.2)

Capital Items 989,140 1,368,017 2,614,927 801,396 (1,813,531) (69.4)

Other 471,617 439,468 59,468 59,618 150 0.3

Transfers 2,048,000 1,762,000 1,762,000 1,625,000 (137,000) (7.8)

Total Expenditures $104,706,744 $105,315,936 $106,479,445 $102,185,448 ($4,293,997) (4.0)

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School Services Fund

School Bookstores

Cafeteria

Middle School Athletics

High School Athletics

Club Sports

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Summary of Sources and Uses



2007-08 2008-09 2008-09 2009-10 to 2009-10

Food Sales $940,112 $1,415,592 $1,348,132 $1,012,996 ($335,136) (24.9)

Interest Income 3,338 3,200 2,200 2,200 0 0.0

Admissions 0 0 0 0 0 0.0Athletic Participation Fees 0 0 0 143,620 143,620 0.0

Athletic Other Revenue 0 0 0 308,293 308,293 0.0

Subtotal 943,450 1,418,792 1,350,332 1,467,109 116,777 8.6

Other Sources:

Lunch/Milk Reimburse. $42,205 $40,000 $42,000 $43,000 $1,000 2.4

Federal Lunch Reimburse. 212,807 150,000 216,460 150,000 (66,460) (30.7)State Commodities/bonuses 36,311 25,000 25,000 25,000 0 0.0

Incoming Transfers:

Transfer from General Fund 1,380,000 1,088,000 1,088,000 941,000 (147,000) (10.7)

Total Revenues $2,614,773 $2,721,792 $2,721,792 $2,626,109 ($95,683) (3.5)

Beginning Fund Equity 45,610 73,257 96,809 50,618 (46,191) (47.7)

Total Sources $2,660,383 $2,795,049 $2,818,601 $2,676,727 ($141,874) (5.0)

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2007-08 2008-09 2008-09 2009-10 to 2009-10

Salaries $0 $0 $0 $0 $0 0.0


Purchase Services 1,507,552 1,552,152 1,552,152 1,167,733 (384,419) (24.8)Supplies 0 0 0 0 0 0.0

Capital Outlay 0 0 23,552 0 (23,552) 0.0

Other 0 0 0 0 0 0.0

Subtotal $1,507,552 $1,552,152 $1,575,704 $1,167,733 ($407,971) (25.9)

Other Supporting Services: Bookstores and interscholastic athletics.

Salaries $778,993 $789,820 $801,343 $21,180 ($780,163) (97.4)Employee Benefits 190,261 192,277 192,277 4,670 (187,607) (97.6)

Purchase Services 57,550 44,991 44,991 1,106,966 1,061,975 2,360.4

Supplies 25,252 26,497 26,497 146,659 120,162 453.5

Capital Items 1,898 0 5,000 19,325 14,325 0.0

Other 2,068 122,171 122,171 150,137 27,966 22.9

Subtotal $1,056,022 $1,175,756 $1,192,279 $1,448,937 $256,658 21.5Total Expenditures $2,563,574 $2,727,908 $2,767,983 $2,616,670 ($151,313) (5.5)

Ending Fund Equity 96,809 67,141 50,618 60,057 9,439 18.6

Total Uses $2,660,383 $2,795,049 $2,818,601 $2,676,727 ($141,874) (5.0)

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Summary of Expenditures



2007-08 2008-09 2008-09 2009-10 to 2009-10

Salaries $65,857,671 $64,702,240 $65,216,390 $61,957,231 ($3,259,159) (5.0)


Purchase Services 9,110,941 8,225,660 8,344,949 9,448,106 1,103,157 13.2

Supplies 4,443,705 4,621,092 5,007,685 4,618,297 (389,388) (7.8)

Capital Items 991,038 1,368,017 2,643,479 820,721 (1,822,758) (69.0)

Other 473,685 561,639 181,639 209,755 28,116 15.5

Transfer (net) 668,000 674,000 674,000 684,000 10,000 1.5

Total Expenditures $105,890,518 $106,955,844 $108,159,428 $103,861,118 ($4,298,310) (4.0)

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Debt Retirement Fund

An energy bond in the amount of $7.3 million for 15 yearswas approved by the Board of Education in January, 2001.

The bond has and will be used to improve heating andventilation, replace doors and windows, and install energymanagement systems.

A $62.9 million bond was approved by voters in September,2002. The bonds purpose is to pay for improvements inmiddle and high school science labs, athletic fields andfacilities, and fine and performing arts facilities throughout

the district. Bonds can only be used for the purposesspecified, and cannot be used for general fund expensessuch as salaries and benefits.

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Debt Retirement Fund




2007-08 2008-09 2008-09 2009-10 to 2009-10

Property Taxes $3,972,903 $4,050,000 $4,050,000 $4,150,000 $100,000 2.5

Transfer from General Fund 668,000 674,000 674,000 684,000 10,000 1.5

Delinquent Taxes 0 0 0 0 0 0.0

Bonds Refinanced 0 0 0 0 0 0.0

Interest Income 47,409 60,000 25,000 25,000 0 0.0

Total Revenues $4,688,312 $4,784,000 $4,749,000 $4,859,000 110,000 2.3

Beginning Fund Equity 1,510,074 1,337,762 1,315,712 1,133,512 (182,200) (13.8)

Total Sources $6,198,386 $6,121,762 $6,064,712 $5,992,512 ($72,200) (1.2)

Paying Agent Fees $950 $550 $775 $650 ($125) (16.1)

Principal Payments (1) 446,911 495,000 495,000 525,000 30,000 6.1

Interest Limited Bonds (1) 197,731 178,931 178,931 159,132 (19,799) (11.1)Principal Voted 2002 Bond 1,918,294 1,810,000 1,810,000 1,885,000 75,000 4.1

Interest Voted 2002 Bond 183,294 310,200 310,200 237,800 (72,400) (23.3)

Principal Refunding 2007 105,000 110,000 110,000 115,000 5,000 4.5

Interest Refunding 2007 2,030,494 2,026,294 2,026,294 2,021,894 (4,400) (0.2)

Other 0 0 0 0 0 0.0

Total Expenditures $4,882,674 $4,930,975 $4,931,200 $4,944,476 $13,276 0.3

Ending Fund Equity 1,315,712 1,190,787 1,133,512 1,048,036 (85,476) (7.5)

Total Uses $6,198,386 $6,121,762 $6,064,712 $5,992,512 ($72,200) (1.2)

(1) Payments for non-tax bond for energy conservation improvements - expires May, 2015.

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Sinking Fund

The sinking fund is used primarily for repairs

and improvements to buildings and grounds.

These funds come from a specially votedmillage (1.0 mill for 6 years) that wasapproved by Grosse Pointe Public SchoolSystem voters on March 16, 2004.

The Grosse Pointe Public School System Sinking Fund

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Sinking Fund



2007-08 2008-09 2008-09 2009-10 to 2009-10

Property Taxes $3,040,298 $3,000,000 $3,085,628 $2,937,397 ($148,231) (4.8)

Tax Adjustments/Write-offs 0 0 0 0 0 0.0

Interest Income 5,007 5,000 3,000 3,000 0 0.0

Total Revenue $3,045,305 $3,005,000 $3,088,628 $2,940,397 ($148,231) (4.8)

Beginning Fund Equity 363,975 331,990 460,961 334,990 (125,971) (27.3)

Total Sources $3,409,280 $3,336,990 $3,549,589 $3,275,387 ($274,202) (7.7)

Salaries $0 $0 $0 $0 $0 0.0


Purchased Services 0 0 0 0 0 0.0

Supplies 0 0 0 0 0 0.0

Capital Outlay 2,948,319 3,000,000 3,214,599 3,200,000 (14,599) (0.5)

Other 0 0 0 0 0 0.0

Total Expenditures $2,948,319 $3,000,000 $3,214,599 $3,200,000 ($14,599) (0.5)

Ending Fund Equity 460,961 336,990 334,990 75,387 (259,603) (77.5)

Total Uses $3,409,280 $3,336,990 $3,549,589 $3,275,387 ($274,202) (7.7)

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Capital Projects (Building and Site) Fund

Construction

Building Repairs

Equipment Repairs

The Capital Projects Fund is used primarily for the construc-tion and repair of buildings and the equipment in those build-ings. Funds may come from special voted taxes designated forthis purpose, by appropriations from the General Fund, long-

term borrowing, or by designated gifts and/or contributions.

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Capital Projects Fund (1)




2007-08 2008-09 2008-09 2009-10 to 2009-10

Sources:

Voted Bond Interest $488,579 $450,000 $250,000 $250,000 $0 0.0

Other Income 2,487 12,000 1,500 2,000 500 33.3

Transfers In 400,000 0 0 0 0 0.0

Total Revenues $891,066 $462,000 $251,500 $252,000 $500 0.2

Voted Bond Fund Equity 26,478,022 11,281,000 15,405,734 11,281,000 (4,124,734) (26.8)

Total Sources $27,369,088 $11,743,000 $15,657,234 $11,533,000 ($4,124,234) (26.3)

Uses:

Energy Projects $0 $0 $0 $0 $0 0.0

Voted Bond Projects 11,963,354 10,343,000 5,691,932 10,343,000 4,651,068 81.7

Other Projects 0 0 0 0 0 0.0

Total Expenditures $11,963,354 $10,343,000 $5,691,932 $10,343,000 $4,651,068 81.7

Voted Bond Fund Equity 15,405,734 1,400,000 11,281,000 1,190,000 (10,091,000) (89.5)

Total Uses $27,369,088 $11,743,000 $16,972,932 $11,533,000 ($5,439,932) (32.1)

(1) Generally for projects over $20,959. All projects are funded from local tax revenue.

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