October 28, 2014 - Farmington Public Schools

Transcription

Dr. George C. Heitsch
Superintendent
Sheilah P. Clay
President
George E. Gurrola
Vice President
REGULAR MEETING
OF THE BOARD OF EDUCATION
Lewis Schulman Administrative Center
32500 Shiawassee, Farmington
Tuesday, October 28, 2014
7:30 PM
Trisha L. Balazovic
Secretary
Howard I. Wallach
Treasurer
Karen L. Bolsen
Trustee
Murray J. Kahn
Trustee
Frank L. Reid
Trustee
AGENDA
I. CALL TO ORDER
A. Roll Call
B. Pledge of Allegiance
II. ITEMS FROM THE PRESIDENT
A. Approval of the Agenda
B. Announcements
III. ITEMS FROM THE SECRETARY
A. Correspondence
4
IV. REPORT FROM THE STUDENT ROUND TABLE PRESIDENT
V. LEGISLATIVE UDPATE
VI. ITEMS FROM THE SUPERINTENDENT
5
A. Plante Moran Annual Audit Review
11
B. Evidence of Excellence: Student Recognitions
1. Advanced Placement Scholars
2. National Merit and National Achievement Semifinalists and
Commended Students
3. Boys and Girls State Participants
C. Farmington Forward "Focus on Results" Reports
1. International Baccalaureate (IB) Update
176
D. Reviews
1. Summer Tax Collection Resolution
180
2. 2015/16 Budget Development Calendar
184
E. Recommendations for Approval
1. Plante Moran CRESA Contract Renewal
185
2. Acceptance of High School Structure Recommendations
205
F. Updates from the Superintendent
G. Preview of November 11, 2014 Study Session/Regular Meeting
1. Evidence of Excellence: American Education Week Observance
2. Farmington Forward "Focus on Results": Technology in the
Classroom
3. Farmington Forward Focus on Results: Restorative Practices
4. Farmington Youth Assistance: Camp Riley Report
5. Student Diversity/Diversity Initiatives Report
6. Reviews
a. Budget Parameters and Assumptions
7. Approvals
a. Summer Tax Collection Resolution
8. Review and Approval of Copier Equipment Bid
9. Updates from the Superintendent
VII. PUBLIC COMMENTS
VIII. ITEMS FROM THE TREASURER
268
A. Expenditures
B. Gifts to Schools
IX. REPORTS FROM BOARD COMMITTEES
A. Policy and Board Operations Committee
1. First Reading of 7000 Series - Facilities
269
X. REPORTS FROM BOARD REPRESENTATIVES
XI. CONSENT AGENDA
285
A. Approval of Minutes
1. September 16, 2014 Study Session/Regular Meeting
287
2. October 7, 2014 Study Session
292
3. October 7, 2014 Special Meeting
295
B. Headstart Director's Monthly Report
296
C. Personnel Item(s)
XII. UNFINISHED BUSINESS
XIII. NEW BUSINESS
XIV. GOOD AND WELFARE
XV. ADJOURNMENT
Tonight's Schedule: 6:00 pm - Special meeting hosted by the Policy and Board
Operations Committee; 7:30 pm - Regular Meeting
Next Regularly Scheduled Meeting(s): November 11, 2014: 7:30 pm - Study
Session/Regular Meeting
*PUBLIC COMMENTS is intended to provide individuals an opportunity to address the Board of Education.
Those who wish to do so are asked to complete a Public Comment Card, available at the back of the room. In the
interest of fairness, the Board requests each speaker to limit his or her comments up to five (5) minutes.
ANY PERSON with a disability who needs accommodation for participation in this meeting should contact the
Superintendent’s office at 248-489-3339 at least three (3) business days in advance of the meeting to request
assistance.
ALL MEETINGS, with the exception of closed sessions, are open to the public. Regular Board of Education
meetings and most premeetings of the Board of Education are cablecast live on TV10.
The official minutes of the Board of Education are stored and available for inspection
in the Lewis Schulman Administration Building of the Farmington Public School District.
OCTOBER 28, 2014
Regular Meeting of the Board of Education
III.
ITEMS FROM THE SECRETARY
A.
Correspondence
The following correspondence was sent to the Board of
Education:
 Allen Whittemore sent an email regarding IB and STEM
Education.
 Nimesh Parikh emailed regarding enrollment in Farmington
Public Schools.
 Lynn Breuer sent an email regarding high school scheduling
options.
These communications were acknowledged and, when
appropriate, a response was provided.
4
OCTOBER 28, 2014
V.
ITEMS FROM THE SUPERINTENDENT
A.
Plante Moran Annual Audit Review.
Presenter: Eric Formberg, Plante Moran
B.
Evidence of Excellence: Student Recognitions
Presenter: Aaron Johnson, assistant superintendent
1.
Advanced Placement Scholars
The following students were named AP Scholars by the College Board for
exceptional achievement on college-level advanced placement exams.
These students were juniors when they took the exams last May.
The College Board’s Advanced Placement Program offers students the
opportunity to take challenging college-level courses, while still in high
school, and to receive college credit, advanced placement or both for
successful performance on the exams. About 18% of the more than 1.3
million high school students in 16,000 secondary schools worldwide who
take AP exams perform at a level to merit the recognition of AP Scholar.
The College Board recognizes several levels of achievement based on a
student’s performance on AP exams.

The “AP Scholar” designation is granted to students who complete
three or more AP exams with grades of 3 or higher.

To achieve the designation “AP Scholar with Honor,” a student
must receive an average grade of at least 3.25 on all AP exams
taken and grades of 3 or higher on 4 or more of these exams.

The “AP Scholar with Distinction” designation is given to students
who earn an average grade of at least 3.5 on all AP exams taken and
grades of 3 or higher on five or more exams.

The “National AP Scholar” designation is granted to students who
receive an average score of at least 4 on all AP exams taken and
scores of 4 or higher on eight or more of these exams. One student
earned this prestigious honor this year – Jacob Shulkin from Harrison
High School.
Superintendent’s Page – October 28, 2014
Page 1
5
First Name
Last Name
Award
School
Jasmine
Tasneem
Mark
Rohan
Sanika
Sravan
Mohit
Melissa
Zainab
Abbasov
Ali
Ancona
Angle
Babtiwale
Balaji
Bansil
Berlin
Bhindarwala
Scholar
Scholar
Scholar
Scholar with Honor
Scholar with Honor
Scholar
Scholar
Scholar
Scholar
FHS
NFHS
NFHS
NFHS
NFHS
NFHS
NFHS
NFHS
NFHS
Nikitha
Scott
Saikrishna
Julie
Ilissa
Rishi
Anna
Desislava
Anuhya
Samuel
Bujala
Butts
Canchi
Carter
Chasnick
Devangam
DeVeaux
Dikova
Emmandi
Finn
Scholar
Scholar
Scholar with Honor
Scholar with Honor
Scholar
Scholar with Distinction
Scholar with Honor
Scholar with Honor
Scholar with Honor
Scholar with Honor
FHS
HHS
FHS
FHS
HHS
FHS
FHS
HHS
FHS
HHS
Natalie
Kristen
Daniella
Annika
William
Mujtaba
Mary
Elizabeth
Gaines
Gallett
Gama-Diaz
Gidley
Greig
Hameed
Hammond
Ho
Scholar with Honor
Scholar
Scholar with Honor
Scholar
Scholar
Scholar
Scholar with Honor
FHS
FHS
HHS
NFHS
FHS
HHS
NFHS
HHS
Sanaya
Alisha
Irani
Jain
NFHS
NFHS
Parth
Kiersten
Daniel
Scott
Ketan
Matilda
Alisha
Michelle
Jain
Jones
Kach
Keyser
Konanur
Kull
Kumar
Malik
Scholar with Honor
Scholar
Scholar
Scholar
Scholar
Scholar
Scholar with Honor
HHS
HHS
HHS
HHS
HHS
FHS
NFHS
NFHS
Page 2
6
Adwaiy
Melanie
Lahari
Anna
Supriya
Aviral
Natalia
Tyler
Preethi
Thejas
Manasvini
Manerikar
Montgomery
Nandikanti
O'Neill
Paidemarry
Pandey
Peurach
Pleasant
Prabhu
Raghava
Rao
Scholar with Honor
Scholar with Honor
Scholar
Scholar with Honor
Scholar
Scholar with Honor
Scholar
Scholar
NFHS
NFHS
FHS
FHS
FHS
NFHS
FHS
HHS
NFHS
FHS
HHS
Nicholas
Anastasiya
Leslie
Saswat
Ari
Alexandra
Miloni
Jacob
Jacob
Erin
Reynolds
Risukhina
Ryan
Sahoo
Segel
Semposki
Shah
Shulkin
Shulkin
Smith
Scholar with Honor
Scholar
Scholar
Scholar
Scholar
Scholar with Honor
National Scholar
Scholar
NFHS
FHS
NFHS
HHS
NFHS
HHS
FHS
HHS
HHS
HHS
Alexis
Holly
Sreeram
Erin
Robert
Ashirvad
Stark
Taipala
Thirupathi
Uhelski
VanAartsen
Varma
Scholar
Scholar
Scholar
Scholar
Scholar
FHS
HHS
NFHS
FHS
FHS
HHS
Myra
Rohan
Tessa
Aneesha
Visser
Wagle
Williams
Yande
Scholar
Scholar
Scholar
Scholar with Honor
NFHS
NFHS
HHS
FHS
2.
National Achievement and National Merit Semifinalists and
Commended Students
The National Merit Scholarship Program is an academic competition
that began in 1955 that is designed to recognize and provide scholarships
for high school students.
Page 3
7
More than 1.5 million juniors in nearly 21,000 high scholars across the
United Sated entered the National Merit Program by taking the Preliminary
SAT (PSAT)/National Merit Scholarship Qualifying Test (NMSQT). Of the
1.5 million entrants, some 50,000 with the highest PSAT/NMSQT selection
index scores qualified for recognition in the National Merit Scholarship
Program. OF that number, approximately 16,000 students are designated
semifinalists and are the only students to advance in the Merit Scholarship
competition. The other 34,000 of the 50,000 high scorers received letters
of commendation in recognition of their outstanding academic promise.
The National Achievement Scholarship Program is an academic
competition established in 1964 to provide recognition for outstanding
black American high school students.
Of the more than 160,000 students who currently enter the National
Achievement Program each year, more than 4,700 are honored. A group
of about 3,100 Outstanding Participants are referred to colleges for their
potential for academic success. A smaller group of about 1,600 are
named semifinalists, the only students who have an opportunity to
advance in the competition for National Achievement Scholarships.
First
Name
Mark
Rohan
Michael
Last Name
Award
Ancona
Angle
Broughton
Commended Student - Merit
Semifinalist - Merit
Semifinalist - National
Michael
Broughton
Achievement
Anjali
Chandra
Anna
DeVeaux
Anuhya
Emmandi
Kristen
Gallett
William
Greig
Sanaya
Irani
Adwaiy
Maneikar
Melanie
Montgomery
Aria
Moore
Joshua
Moss
Lahari
Nandikanti
Xalen
Onyemelukwe Semifinalist - Merit
Supriya
Paidemarry
Aviral
Pandey
Preethi
Prabhu
Shamitha Pula
Manasvini Rao
School
NFHS
NFHS
HHS
HHS
FHS
FHS
FHS
FHS
FHS
NFHS
NFHS
NFHS
FHS
NFHS
FHS
HHS
FHS
NFHS
NFHS
FHS
HHS
Page 4
8
Chandra
Miloni
Varun
Victoria
Bradley
3.
Sahu
Shah
Venkatesh
Whydell
Williams
Semifinalist - National
Achievement
NFHS
FHS
NFHS
FHS
NFHS
Girls and Boys State Participants
Boys State and Girls State are summer leadership and citizenship
programs sponsored by the American Legion and the American Legion
Auxiliary for high schools students between their junior and senior years.
Program participants are first divided up into subgroups that are given city
names. The citizens of each of these cities then elect mock municipal
officials and representatives to the mock state legislature. If enough
citizens are present, then a county level is added to the program between
city and state.
The participants also elect state officials, such as governor, lieutenant
governor, and other state-level officials that their “real” state has. The
legislature then meets to organize, elect leaders and to pass bills, in a way
that is similar to how their actual legislature operates. Mock trials are
held, the participants volunteering as lawyers, the accused, members of
the jury, and even the press.
First Name
Natalie
Joshua
Matilda
Aria
Grace
Jordan
Rakhi
Emily
Orlando
C.
Last Name
Bearss
Fernquist
Kull
Moore
Newlin
Scrimger
Shah
Washington
Woods, Jr.
Award
School
Girls State
Boys State
Girls State
Girls State
Girls State
Boys State
Girls State
Girls State
Boys State
NFHS
HHS
FHS
FHS
FHS
HHS
FHS
HHS
HHS
Farmington Forward “Focus on Results” Report:
International Baccalaureate (IB) Update
Presenter: Aaron Johnson
Page 5
9
D.
Reviews
1.
Summer Tax Collection Resolution
Presenter: Mary Reynolds, executive director of business
2.
E.
2015/16 Budget Development Calendar
Presenter: Mary Reynolds
Recommendations for Approval
1.
Plante Moran CRESA Contract Renewal
Presenter: Jon Riebe, Director of Facilities Management
MOTION:
I move that the Board of Education approve the amended
contract with Plante Moran CRESA, as outlined in their September 15,
2014 proposal for pre-bond planning services through May 5, 2015.
2.
Acceptance of High School Structure Recommendation
Presenter: George Heitsch
MOTION: I move that the Board of Education approve the transition in
high school structure to a six period semester schedule for the 2015-16
school year.
ALTERNATE MOTION: I move that the Board of Education approve the
transition in high school structure to a six period trimester schedule for the
2015-16 school year.
F.
Updates from the Superintendent, Dr. George Heitsch
G.
Preview of November 11, 2014 Study Session/Regular Meeting
1.
Farmington Youth Assistance: Camp Riley Report
2.
Student Diversity/Diversity Initiatives Report
3.
Farmington Forward Focus on Results Reports
a.
Technology in the Classroom
4.
Reviews
a.
Budget Parameters and Assumptions
5.
Review and Recommendation for Approval of Copier Equipment Bid
6.
Recommendations for Approval
a.
Summer Tax Collection Resolution
6.
Updates from the Superintendent
Page 6
10
FARMINGTON PUBLIC SCHOOLS
MEMORANDUM
TO:
George C. Heitsch, Superintendent
FROM:
Mary A. Reynolds, Executive Director of Business Services
SUBJECT:
2014 Comprehensive Annual Financial Report
DATE:
October 14, 2014
Please find enclosed the Comprehensive Annual Financial Report for the fiscal year end
June 30, 2014. The report has been prepared in compliance with the Association of
School Business Official's Certificate of Excellence in Financial Reporting. It is also
prepared for the eleventh year under the financial reporting model as required by the
provisions of GASB Statement No. 34. This pronouncement changed the way the
statements are organized and provide a government wide approach to the review of the
numbers versus a fund approach. Plante Moran, PLLC have expressed that the financial
statements present fairly, in all material respects, the respective financial position of the
governmental activities, each major fund and the aggregate remaining funds, as of June
30, 2014, and the respective changes in financial position and cash flows for the year then
ended in accordance with accounting principles generally accepted in the United States of
America. This is considered an unqualified, clean opinion. Thanks to Jennifer Kaminski
for her extraordinary effort at completing this audit.
From a net asset perspective, which is similar to other business entities, Farmington is
sitting very well after the 1997 bond issue and our commitment to the community with
the upgrade of the Secondary Outdoor Facilities with the 2004 bond issue. Our net assets
of $94.3 million reflect the community's investment in our fixed assets net of related
bonded indebtedness. This however, does not consider the existing infrastructure needs
that cannot be addressed on an annual basis due to the reoccurring structural deficit at the
fund level. Nor does it reflect the district’s share of the unfunded pension liability which
will become part of the financial statements based upon GASB Statement No. 68 for June
30, 2015.
Another facet of Statement No. 34 is to distinguish the reporting of Governmental Funds
of the district into two categories: major and nonmajor. Farmington has two funds that
qualify as major; the General Fund is always reported as a major fund and the Special
Education Center Program Fund. The other funds of the district are grouped together and
included in one column of the fund financial statements as nonmajor. In addition, the
district maintains a Proprietary Fund which is an Internal Service Fund for Benefit
Stabilization. This fund maintains the cost of the self-insured medical coverage and
tracks the charges for the insurance costs for both the employee and employer.
The total General Fund fund balance is $11,968,069 or 8.29 percent of expenditures and
other uses. Page 31 describes the categories of fund balance and page 18 reflects these
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categories on the face of the balance sheet of the General Fund. Under the assigned
category of fund balance there was an insufficient amount of unassigned fund balance (at
6/30/14 there is no unassigned fund balance) left to cover the 2014/15 budget shortfall by
$1.3 million.
In the General Fund, actual revenues, other financing sources and proceeds from the sale
of capital assets were under the amended budget by approximately $648,000 or .4 percent
overall. In looking at the different revenue sources, the largest variance of approximately
$745,000 is in Federal Sources which is due to budgeting based upon grant awards which
may in some cases be over multiple years. A similar underage is noted in expenditures.
Expenditures and other uses were under budget by approximately $2.7 million or 1.8
percent. The main factors for this net underage include Federal grants budgeted but
unspent of approximately $745,000, utilities under budget by approximately $120,000,
carryovers allowed for FEA and FASA conferences of approximately $166,000, school
building carryovers of approximately $376,000, wages/FICA/retirement and substitutes
under budget approximately $507,000, tax tribunal payments were less than anticipated
by approximately $299,000, self-funded insurance benefits being under projections by
approximately $26,000 and the balance being departmental budgets under by $461,000.
Also included in your packet is a copy of the Federal Awards Supplemental Information
(also known as the A-133 audit or Single Audit), The Report to the Board of Education
(formerly known as the Management Letter) and Plante Moran, PLLC’S graphical
presentation.
Eric Formber, Nevra Kreger (North Farmington Graduate) and Glenn Beard from Plante
Moran, PLLC will be present to provide an overview of the financial statements at the
meeting on October 28, 2014. If you have any questions or concerns about the financial
statements, please feel free to contact me.
Cc: subject file
correspondence file
12
Farmington Public School District
Report to the Board of Education
Year Ended June 30, 2014
13
To the Board of Education
We have recently completed our audit of the basic financial statements of Farmington Public
School District (the “School District”) as of and for the year ended June 30, 2014. In addition to
our audit report, we are providing the following results of the audit, other recommendations,
and informational items which impact the School District:
Page
Results of the Audit
1-4
Other Recommendations
5-8
Informational Items
9-16
We compliment the School District for its continued tradition of preparing a Comprehensive
Annual Financial Report (CAFR) and submitting it to the Association of School Business Officials
International (ASBO) to receive the Certificate of Excellence award. This award certifies that a
school system has presented its Comprehensive Annual Financial Report to a panel of review for
critical examination and evaluation, and that the report was judged to have met or exceeded the
standards established by the Governmental Accounting Standards Board. The School District’s
focus on financial accountability is further highlighted by the School District, once again, receiving
ASBO’s Meritorious Budget Award. We commend the administration for their efforts in
reporting accurate and meaningful financial information.
We are grateful for the opportunity to be of service to Farmington Public School District. We
would also like to extend our thanks to Mr. George Heitsch, Ms. Mary Reynolds, Ms. Jennifer
Kaminski, and the entire business office for their assistance and preparedness during the audit.
We recognize that preparing for the audit is carried out in addition to your staff’s normal daily
activities and appreciate the time and attention provided to us. Should you have any questions
regarding the comments in this report, please do not hesitate to call.
September 23, 2014
14
Results of the Audit
1
15
September 23, 2014
We have audited the financial statements of Farmington Public School District (the “School
District”) as of and for the year ended June 30, 2014 and have issued our report thereon dated
September 23, 2014. Professional standards require that we provide you with the following
information related to our audit.
Our Responsibility Under U.S. Generally Accepted Auditing Standards
As stated in our engagement letter dated April 11, 2014, our responsibility, as described by
professional standards, is to express an opinion about whether the financial statements prepared
by management with your oversight are fairly presented, in all material respects, in conformity
with U.S. generally accepted accounting principles. Our audit of the financial statements does
not relieve you or management of your responsibilities. Our responsibility is to plan and
perform the audit to obtain reasonable, but not absolute, assurance that the financial statements
are free of material misstatement.
As part of our audit, we considered the internal control of the School District. Such
considerations were solely for the purpose of determining our audit procedures and not to
provide any assurance concerning such internal control.
We are responsible for communicating significant matters related to the audit that are, in our
professional judgment, relevant to your responsibilities in overseeing the financial reporting
process. However, we are not required to design procedures specifically to identify such
matters.
Our audit of the School District’s financial statements has also been conducted in accordance
with Government Auditing Standards, issued by the Comptroller General of the United States.
Under Government Auditing Standards, we are obligated to communicate certain matters that
come to our attention related to our audit to those responsible for the governance of the School
District, including compliance with certain provisions of laws, regulations, contracts, grant
agreements, certain instances of error or fraud, illegal acts applicable to government agencies,
and significant deficiencies in internal control that we identify during our audit. Toward this end,
we issued a separate letter dated September 23, 2014 regarding our consideration of the School
District’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts, and grant agreements.
2
16
September 23, 2014
Planned Scope and Timing of the Audit
We performed the audit according to the planned scope and timing previously communicated in
our discussion with the finance committee and in our letter to the Board of Education about
audit scope and timing plans.
Significant Audit Findings
Qualitative Aspects of Accounting Practices
Management is responsible for the selection and use of appropriate accounting policies. In
accordance with the terms of our engagement letter, we will advise management about the
appropriateness of accounting policies and their application. The significant accounting policies
used by the School District are described in Note 1 to the financial statements. No new
accounting policies were adopted and the application of existing policies was not changed during
the year ended June 30, 2014.
We noted no significant transactions that have been recognized in the financial statements in a
different period than when the transaction occurred.
Accounting estimates are an integral part of the financial statements prepared by management
and are based on management’s knowledge and experience about past and current events and
assumptions about future events. Certain accounting estimates are particularly sensitive because
of their significance to the financial statements and because of the possibility that future events
affecting them may differ significantly from those expected. We evaluated the key factors and
assumptions used to develop management’s estimates in determining that they are reasonable in
relation to the financial statements taken as a whole.
The disclosures in the financial statements are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and
completing our audit.
Disagreements with Management
For the purpose of this letter, professional standards define a disagreement with management as
a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction,
that could be significant to the financial statements or the auditor’s report. We are pleased to
report that no such disagreements arose during the course of our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified
during the audit, other than those that are trivial, and communicate them to the appropriate
level of management. We did not detect any misstatements as a result of audit procedures.
3
17
September 23, 2014
Significant Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and
auditing standards, business conditions affecting the School District, and business plans and
strategies that may affect the risks of material misstatement with management each year prior to
retention as the School District’s auditors. However, these discussions occurred in the normal
course of our professional relationship and our responses were not a condition of our retention.
Management Representations
We have requested certain representations from management that are included in the
management representation letter dated September 23, 2014.
Management Consultations with Other Independent Accountants
In some cases, management may decide to consult with other accountants about auditing and
accounting matters, similar to obtaining a “second opinion” on certain situations. If a
consultation involves application of an accounting principle to the School District’s financial
statements or a determination of the type of auditor’s opinion that may be expressed on those
statements, our professional standards require the consulting accountant to check with us to
determine that the consultant has all the relevant facts. To our knowledge, there were no such
consultations with other accountants.
This information is intended solely for the use of the Board of Education and management of
Farmington Public School District and is not intended to be and should not be used by anyone
other than these specified parties.
Very truly yours,
Plante & Moran, PLLC
Eric V. Formberg, CPA, CGFM
Nevra Kreger, CPA
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5
19
General Fund Equity - Although the School District’s fund balance is within board goals, the
future requires that the School District continue to develop a long-term set of strategies to
ensure it is able to maintain a balanced budget in the future. The board policy requires a
targeted fund balance of 8 percent to 12 percent of expenditures. The fund balance in the
General Fund was $24,111,484, $19,119,783, and $11,968,069 for the years ended June 30,
2012, 2013, and 2014, respectively. This represents a use of fund balance of approximately
$12,145,000 from 2012 to 2014. While this use of fund balance has been intentional, the School
District should consider this trend in adopting balanced budgets in the future. The adopted
budget for the 2014-2015 school year calls for a use of the fund balance of approximately
$5,600,000. If the School District were to continue on the current trend of using approximately
$12,145,000 of fund balance over the next two years, the fund balance for the year ending June
30, 2016 would be a deficit of $176,931, which is in violation of State law. The School District is
aware of the trends and is working through solutions for long-term stability.
State Anticipation Note - On August 20, 2014, the School District borrowed a total of
$7,500,000 in state aid anticipation notes in order to meet cash flow needs projected for the
2014-2015 school year. This is the first time the School District has had to borrow such funds
and represents the significance of the current financial needs of the School District in order to
cover current obligations. As with any financing, the School District incurs additional borrowing
and interest costs.
Capital Projects Bond Issue - The average age of the School District’s school buildings is over
50 years. This provides a challenge in the upkeep of the buildings and implementing new
technology infrastructure in the current economic conditions in order to keep pace with 21st
Century learning. Both the August 2013 and November 2013 ballot proposals were
unsuccessful; however, the School District has created a Capital Planning Advisory Committee
facilitated by a third-party consultant to address the critical funding needs of the School District.
The School District has revised its funding needs and will seek another bond proposal in May
2015. If the bond issue is unsuccessful, the financial stain on the General Fund to make needed
improvements will be significant.
Segregation of Duties and Needs Assessment - The School District has experienced several
personnel changes over the past year due to retirements in the business office. This turnover
represents an opportunity for the School District to evaluate the various roles and
responsibilities within the business office and could result in improved segregation of duties. A
needs assessment review can be very helpful to the School District in identifying ways to
optimize the resources it has. The staffing for the business office has declined while the need for
internal control, as well as the need for a focus on cash flow monitoring, budgeting, and
increased reporting requirements at both the state and federal levels, has increased. A needs
assessment involves mapping current processes (e.g., facilities work orders, purchasing, payroll)
and identifying potential improvements by leveraging technology systems and/or eliminating
steps. Additional benefits include setting stakeholder expectations for services and response
rates which is particularly important after staffing reductions.
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Other Recommendations (Continued)
Substantial resources are needed to track and properly account for payroll which is the School
District’s largest expenditure as well as accounts payable. Having appropriate segregations of
duties over these functions is critical and while the School District has appropriate controls in
place, we have the following observations in order to enhance internal controls over these
functions:
•
While the School District has controls in place surrounding setting up new vendors, we
encourage the School District to add an additional level of review by having an individual in
the business office approve the vendor prior to them being entered into the system.
•
Timesheets are manually completed and input into the payroll system. We encourage the
School District to evaluate a fully electronic payroll process whereby timesheets are
maintained electronically and automatically uploaded into the payroll system. This will
reduce the manual input and potential human error.
•
Supplemental pays outside the normal course of payroll runs are not approved prior to
processing. The School District has implemented detective controls by completing payroll
reconciliations; however, we encourage the School District to implement policies and
procedures for preventative controls such as obtaining approval of supplemental pays prior
to processing. We encourage the School District to evaluate the workflow capabilities of
their current system to obtain alerts prior to supplemental payments being made.
Volusion - We commend the School District for testing a more robust electronic receipting
system in order to reduce the amount of cash collected at the building level.
Child Nutrition - Pre-approval for Purchase of Equipment - As the Food Services Fund
balance continues to grow, the School District could look at the potential of purchasing
equipment with these excess funds. In a memo dated March 28, 2014, the USDA clarified
requirements found in OMB guidance (2 CFR Part 225, Appendix B, Section 15) (equipment and
other capital expenditures) for Child Nutrition Program grantees and subgrantees. School Food
Authorities (SFAs) are required to obtain prior written approval of its awarding agency before
incurring the cost of a capital expenditure. For purposes of obtaining prior approval, equipment
is defined as any item of non-expendable personal property with a useful life of one year or
longer and an acquisition cost which equals or exceeds the federal per-unit capitalization
threshold of $5,000, or a lower threshold set by the state or local level regulations.
To help mitigate administrative burden of the approval process, the USDA has extended
flexibility to state agencies to allow for implementation of a “pre-approved” list and criteria for
capital assets that would typically be purchased by SFAs (ovens, steamers, refrigerators, etc.). If
an SFA wishes to purchase equipment not on this list, it must submit a request for approval to
the state agency prior to purchasing the item. If an equipment purchase is identified as
unallowable, state agencies could disallow the purchase and implement debt collection
procedures.
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21
Other Recommendations (Continued)
The MDE has not yet released a pre-approved list of equipment. However, it has developed a
request form, which is available on the MDE School Nutrition Programs website. An LEA
wishing to purchase equipment from its Food Services Fund must complete and submit this form
to the MDE for pre-approval.
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22
Informational Items
9
23
Farmington School District
Informational Items
Fund Balance
During the 2013-2014 fiscal year, the School District faced continued financial challenges due to
declining enrollment and inflationary cost pressures. The outlook for 2014-2015 and beyond
suggests future funding increases for operations will likely not be significant. This continues to
put substantial pressure on the School District’s operating budgets and fund equity.
During the 2013-2014 school year, the School District’s General Fund expenditures exceeded
revenue by approximately $7,151,000. This resulted in decreasing the General Fund equity to
approximately $12,000,000 at June 30, 2014. Fund balance goals are often stated in terms of a
percentage of total expenditures. As a point of reference, the statewide average for school
districts at June 30, 2014 (excluding Detroit) is approximately 9.60 percent of expenditures.
However, when looking at the School District’s unassigned fund balance, the unassigned fund
equity percentage is 0 percent, which indicates there are no unassigned resources remaining to
cover current obligations. Clearly, as the School District moves through 2014-2015, it will face
unprecedented challenges in this area given the funding plan put in place by the State coupled
with fringe benefit and other costs.
We feel that it is important for the School District to maintain its fund equity at an appropriate
level. The benefit to the School District of maintaining appropriate fund equity is the ability to
meet unforeseen circumstances, like the implementation of state aid proration, without
significantly affecting the level of programs for the year. This gives the School District time to
work out financial changes without the need for sudden or drastic reactions to adverse
circumstances. The need for fund balance will continue to be important due to the following:
funding caps imposed by school finance reform; increasing retirement and health care costs;
other cost pressures the School District is facing; and cash flow needs due to the fact about 18
percent of the School District’s state aid is received after the school year has ended, as well as
concerns over the financial health of the School Aid Fund in the future and the fact that the State
is increasing its monitoring of each school district’s financial health. Clearly, the School District
will continue to face difficult budget challenges in 2014-2015. Given the continued uncertainties
with State funding, budget planning and fund balance management will continue to be essential
elements for district success.
State Aid Funding
State Aid and the Foundation Allowance - The fiscal year ended June 30, 2014 saw
continued focus on several recurring themes in school funding by the State of Michigan: limited
increases in the foundation allowance; additional funding boosts for districts at the minimum
foundation; additional resources dedicated to assisting with funding the districts’
retirement/post-retirement health care obligation (MPSERS); and resources for best practice and
student performance. While districts experienced an increase in the foundation allowance, the
increases still have not replaced the $470 per pupil cut experienced in 2011-2012.
10
24
Informational Items (Continued)
2013-2014 Foundation: For the 2013-2014 fiscal year, the School District’s foundation
allowance was increased to $9,925. For comparison purposes, the School District's foundation
allowance prior to the $470 cut was $10,365, meaning the current foundation allowance is
$440/per pupil below the 2011 foundation allowance. In the 2013-2014 State Aid Act, a new
funding provision was added (Section 20f). This section recognizes that the funding shift toward
paying the growing MPSERS expense could significantly harm some districts. Therefore, this
categorical was added to guarantee at least a $5 per pupil increase after giving account to the
funding changes. Your School District did receive funding under this section, meaning that the
net resources under the formula only increased by $5/pupil. This provision continues for 20142015.
2014-2015 Foundation: For the 2014-2015 fiscal year, the base foundation increases by $50,
from $8,049 to $8,099. Additionally, the minimum foundation allowance rolls in the 2014 equity
payment and increases by $50 per pupil to $7,126. Any district receiving less than $7,251
qualifies for up to a $125 equity payment to move the funding level to $7,251. No equity
payments are provided if the 2014-2015 foundation allowance exceeds $7,251. The equity
payment is considered a one-time revenue source and is not required to be rolled into the 20152016 foundation allowance formula. Based on these changes, your School District will receive a
$50 increase in its foundation allowance.
Best Practice - Instead of mandating certain activities, the governor identified many educational
initiatives shortly after taking office and has used best practice funding to provide resources
when a district performs the identified activities. Each year the list of criteria is modified and if a
district chooses to, they must meet the criteria in order to receive the funding. The amount
provided in 2013-2014 was maintained at the same level as in 2012-2013 - $52 per pupil. In
2013-2014, to qualify for this incentive, the School District was required to meet seven of eight
identified best practice initiatives. Your School District qualified for the $52/pupil in 2013-2014.
For 2014-2015, the per pupil allocation was reduced to $50/pupil and requires the School
District to meet seven of nine best practice criteria.
Performance Grants - In 2013-2014, districts could once again qualify for an additional
categorical based on the district’s ability to meet certain student performance measures. The
maximum a district could qualify for is $100/pupil. Your School District received $40 per pupil.
For 2014-2015, performance funding continues. Depending on the School District’s student
performance results, the School District could receive one, two, or all three of the allocations of
$30/$30/$40 per pupil for performance measures. The measurement areas are grades 3-8 in
reading, 3-8 in math, and 9-12 for all subjects tested, respectively.
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25
MPSERS Cost Support - The contribution rate the School District is required to pay continues
to rise. The School District has no ability to influence the rate and no choice regarding its
participation in the program. Recognizing the costs are increasing under the current system, the
2013-2014 and 2014-2015 State Aid Acts continued to include funding to help pay for some of
the increased cost. The categorical aid is formula driven using the School District’s MPSERS
payroll participation data. This funding is provided in two separate sections of the State Aid Act:
Sections 147a and 147c. The School District received a total of $1,176,982 of 147a and
$4,354,821 of 147c categorical aid to help offset the impact of the increase in the retirement
costs. The 2014-2015 State Aid Act continues these MPSERS cost support categoricals. The
Section 147c categorical was designed to fund approximately 4 percent of covered payroll and
does not increase district resources. Instead, the funding is recognized as revenue and then
returned directly to the retirement system. In general terms, this means that the total cost of
the retirement system contributions in 2013-2014, representing approximately 29 percent of
covered payroll, is recognized as an expenditure in the School District’s financial statements
along with related revenue that was previously considered state support to the system. The net
effect is that the district is responsible for an approximate 25 percent contribution to the
retirement system. The School District budgeted for additional State revenue and additional
retirement expenditures in order to accommodate this funding mechanism, but may encounter
some budget variances due to the fact the state revenue provided is based on prior year school
district payroll information.
This retirement funding approach continues into 2014-2015, along with an additional retirement
categorical, 147d, which will operate similarly and in addition to 147c. The net effect of all these
changes for 2014-2015 is that the School District’s net out-of-pocket contribution will continue
at an estimated 25.78 percent, up about 1 percent from the previous year, but the total cost of
the retirement system will have grown to an estimated 34.62 percent.
Other State Aid Act Changes Impacting 2014/2015
The amendments to the State Aid Act made several other changes impacting school districts.
Several changes we identified that could impact the School District include:
Change in District Required Filing Dates - Currently, the School District must submit its
audit report and its FID report to the Michigan Department of Education (MDE) by November
15. Beginning with the 2015 fiscal year, the reports will be due to the MDE on October 15.
This significant acceleration will require districts and auditors to carefully plan the closing of the
school district’s books, the completion of the audit, and meetings with the Board of Education to
ensure the 2015 filing deadlines are met. There has continued to be legislative discussion as to
whether October 15 is a realistic date for filing, but for now it is law. We will continue to keep
you apprised of any changes in this area. Also included in this accelerated filing date is certain
information related to student counts, which will impact your pupil accounting personnel.
12
26
Pupil Count Weighting - District membership blend will continue to be based on a 90/10 split.
The funding is based on 90 percent of the October 2014 pupil count and 10 percent of the
following February pupil count (February 2015). This means when the initial fiscal year budget is
prepared, the district must estimate its foundation revenue using estimated student counts. In
addition, if a student moves to another school district after the October count date, the
receiving district can claim a pro-rata share of the count with the "sending" district having a like
reduction. The tracking of students has become exponentially more complex and now involves
reporting and coordination through the Intermediate School District and the State of Michigan.
As a result, the actual student count, along with the actual foundation revenue, will not be
finalized until near the end of the School District’s fiscal year.
Great Start Readiness Program - Funding for 2014-2015 increased from $65 million to $130
million to provide up to 16,000 additional half-day slots for four-year-olds. The funds are
provided to the School District through the Intermediate School District. If the School District is
not participating in this program, this may be an opportunity to attract students to the School
District who could then remain in the School District for their educational career.
GASB Statement No. 68 - Pension Standards
GASB Statement No. 68, Accounting and Financial Reporting for Pensions, is effective for the
School District's June 30, 2015 financial statements. Statement No. 68 requires governments
providing defined benefit pensions to recognize their unfunded pension benefit obligation as a
liability for the first time, and to more comprehensively and comparably measure the annual
costs of pension benefits. Due to the School District's participation in the Michigan Public School
Employees' Retirement System (MPSERS), the School District will be required to report the
School District’s share of the MPSERS pension plan net pension liability in the basic financial
statements (at the government-wide level and in proprietary funds - but not in governmental
funds). While the School District has a very small share of the statewide net pension liability (less
than 1 percent), the obligation the School District will record will be significant. Most of the
needed data required to record this liability will come from the Retirement System using the
Plan’s September 30, 2014 fiscal year-end financial information. Changes in the net pension
liability will generally be reported as pension expense at the government-wide level and in
proprietary funds. Currently, the unfunded liability associated with retiree health care is not
included in the computation, but will be added in the future. The statement also enhances
accountability and transparency through revised note disclosures and required supplementary
information (RSI).
Some factors to focus on as the School District prepares for adoption of this standard include:
• The Office of Retirement Services is working on an implementation plan to assist the School
District in obtaining needed information
• Since the obligation is so significant, documentation showing the calculation is accurate will
need to be developed and audited. The current plan for the Auditor General’s office will
perform needs tests on most of the information and that information will be made available
to the School District.
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27
•
•
•
For virtually all districts, once the obligation is included in the financial statements, it is likely
the government-wide financial statements will report a negative net position. The State and
bond rating agencies understand this fact and it should not adversely affect the assessment
of the School District’s financial position.
As stated above, the adoption of the standard will not impact the MPSERS expenditures
reported in the General Fund and will not impact General Fund fund balance.
Disclosures regarding the plan and data related to the plan will be significantly expanded in
the School District’s financial statements.
New Rules Governing Management of Federal Programs
In December 2013, the Office of Management and Budget (OMB) issued long-awaited reforms
to the compliance requirements that must be followed by non-federal entities receiving federal
funding. All school districts receiving federal dollars will need to understand the changes made
as a result of these reforms and may be required to make some changes to your internal
procedures, processes, and controls.
These reforms impact three key areas of federal grants management:
1. Audit Requirements - For fiscal years beginning on or after January 1, 2015 (fiscal year
ending June 30, 2016 for Michigan schools), the threshold for obtaining a federal awards
audit will increase from the current threshold of $500,000 of annual federal spending to
$750,000. There will also be significant changes to the criteria for qualifying as a low-risk
auditee and a reduction in the number of major programs required to be tested for some
districts.
The School District has historically been above the new $750,000 threshold. However, from
time to time, depending upon the level of federal spending, the School District may drop
below the audit requirement threshold and monitoring of federal program expenditures will
be important to ensure compliance with the audit requirements.
2. Cost Principles - Effective December 26, 2014, the grant reforms related to cost principles
go into effect. Not only were certain changes made to allowable costs under this new
guidance, but there were significant changes in the area of time and effort reporting and
indirect costs. The State of Michigan will have a significant impact on how these changes will
be applied to Michigan schools, as they often have different requirements than the federal
government in this area.
3. Administrative Requirements - Also effective December 26, 2014, non-federal entities
receiving federal funding must adhere to new rules related to administering federal awards.
Most notably, these requirements may impact the School District's procurement systems,
including maintaining written conflict of interest policies and disclosures as well as updated
grants management policies and procedures. The MDE has indicated that failure to adhere
to these rules could result in the disqualification for participation in federal programs through
the MDE. Please note, these requirements are more stringent that those required under
your federal program audit, which focuses on key controls versus overall process.
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28
These revisions are clearly the most significant change to occur to federal grants management in
recent history. School districts receiving federal funding will need to carefully digest these
changes as the application of these changes will need to be assessed on a district-by-district
basis. Plante & Moran, PLLC has many school district grants experts in these rules who will be
working closely with the Michigan Department of Education regarding these changes and can
assist you in understanding the changes and how they impact the School District. During the
spring of 2014, we provided two webinars on the grants management changes. Those webinars
are archived and available at no charge on our website to assist districts in increasing their
understanding of the changes. As we continue to delve into these new rules, we will keep you
informed and updated.
Affordable Care
In 2010, the Patient Protection and Affordable Care Act (PPACA) was passed in an effort to
reduce the cost of health care, extend care to virtually all Americans, and improve the delivery
and quality of health care. Since becoming effective, many parts of the law have been enacted.
More recently, the DOL, IRS, and/or Treasury have issued various notices that modify or delay
the implementation of certain parts of the law. Perhaps the most significant has been the delay of
the shared responsibility mandate for large employers in 2014. While some notices delay or
modify certain aspects of the law, it is recommended that all districts take care and consider a
comprehensive strategy to ensure compliance with PPACA. Doing so will guard against the
application of unintended penalties due to noncompliance.
The Patient Protection and Affordable Care Act (PPACA) set forth a number of requirements
that large employers need to consider in order to avoid the potential application of penalties due
to noncompliance. Here are a few questions School District leadership should consider:
•
If the School District is a large employer, have you determined which employees are fulltime, taking into account that PPACA considers the common law standard when
determining if an employment relationship exists? This would impact treatment of staff
contracted from staffing firms for services such as substitute teaching.
•
Have you examined affiliated business relationships to determine if the shared
responsibility rules apply to your organization (possible with some contractual
relationships)?
•
Are you certain that your plan’s eligibility rules are consistent with the requirements of
PPACA (staff working 30 or more hours/week)?
•
Do you offer at least one medical plan that provides “minimum value” and is
“affordable”, to “substantially all” of your “full-time” employees as defined by the law?
•
Are you familiar with (and accruing for) PPACA related taxes and fees incurred in 2014
and payable in 2015 and beyond?
•
Has the School District considered the long-term strategy for benefits inclusive of the
impact of the Cadillac tax that begins in 2018?
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•
Will the School District increase the number of employees who are offered health
coverage, or will it choose to pay the penalty instead?
•
Does your School District need to establish standard measurement, administrative, and
stability periods for variable-hour employees?
•
If the School District will use the look-back measurement method for full-time
determination, have you considered the special methods for considering employment
break periods related to or arising out of non-working weeks or months under the
academic calendar?
•
Does the School District have a method to comply with the reporting standards of the
law?
If assistance is needed with answering these questions, contact your plan advisor or connect with
a Plante & Moran, PLLC benefits professional.
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Federal Awards
Supplemental Information
June 30, 2014
31
Contents
Independent Auditor's Reports:
Report on Schedule of Expenditures of Federal Awards Required by
OMB Circular A-133
1
Report on Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
2-3
Report on Compliance for the Major Federal Program;
Report on Internal Control Over Compliance
4-5
Schedule of Expenditures of Federal Awards
6-8
Reconciliation of Basic Financial Statements Federal Revenue with Schedule of
Expenditures of Federal Awards
9
Notes to Schedule of Expenditures of Federal Awards
10
Schedule of Findings and Questioned Costs
11-12
32
Report on Schedule of Expenditures of Federal Awards
Required by OMB Circular A-133
Independent Auditor's Report
We have audited the basic financial statements of the governmental activities, each major fund,
and the aggregate remaining fund information of Farmington Public School District (the "School
District") as of and for the year ended June 30, 2014 and the related notes to the financial
statements, which collectively comprise the School District's basic financial statements. We
issued our report thereon dated September 23, 2014, which contained an unmodified opinion
on those basic financial statements. Our audit was conducted for the purpose of forming an
opinion on the financial statements that collectively comprise the basic financial statements. We
have not performed any procedures with respect to the audited basic financial statements
subsequent to September 23, 2014.
The accompanying schedule of expenditures of federal awards and reconciliation of financial
statements federal revenue with schedule of expenditures of federal awards are presented for
the purpose of additional analysis as required by U.S. Office of Management and Budget Circular
A-133, Audits of States, Local Governments, and Non-Profit Organizations, and are not a required
part of the basic financial statements. Such information is the responsibility of management and
was derived from and relates directly to the underlying accounting and other records used to
prepare the basic financial statements. The information has been subjected to the auditing
procedures applied in the audit of the basic financial statements and certain additional
procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing
standards generally accepted in the United States of America. In our opinion, the information is
fairly stated in all material respects in relation to the basic financial statements as a whole.
Auburn Hills, Michigan
September 23, 2014
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33
Report on Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
To Management and the Board of Education
We have audited, in accordance with auditing standards generally accepted in the United States
of America and the standards applicable to financial audits contained in Government Auditing
Standards issued by the Comptroller General of the United States, the basic financial statements
of the governmental activities, each major fund, and the aggregate remaining fund information of
Farmington Public School District (the "School District") as of and for the year ended June 30,
2014 and the related notes to the financial statements, which collectively comprise the School
District's basic financial statements, and have issued our report thereon dated September 23,
2014.
Internal Control Over Financial Reporting
In planning and performing our audit of the basic financial statements, we considered Farmington
Public School District's internal control over financial reporting (internal control) to determine
the audit procedures that are appropriate in the circumstances for the purpose of expressing
our opinions on the basic financial statements, but not for the purpose of expressing an opinion
on the effectiveness of the School District's internal control. Accordingly, we do not express an
opinion on the effectiveness of the School District's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow
management or employees, in the normal course of performing their assigned functions, to
prevent, or detect and correct, misstatements on a timely basis. A material weakness is a
deficiency, or a combination of deficiencies, in internal control such that there is a reasonable
possibility that a material misstatement of the School District's financial statements will not be
prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency,
or a combination of deficiencies, in internal control that is less severe than a material weakness,
yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control that
might be material weaknesses or significant deficiencies. Given these limitations, during our audit
we did not identify any deficiencies in internal control that we consider to be material
weaknesses. However, material weaknesses may exist that have not been identified.
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34
To Management and the Board of Education
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Farmington Public School District's
basic financial statements are free from material misstatement, we performed tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements,
noncompliance with which could have a direct and material effect on the determination of
financial statement amounts. However, providing an opinion on compliance with those
provisions was not an objective of our audit and, accordingly, we do not express such an
opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and
compliance and the results of that testing, and not to provide an opinion on the effectiveness of
the School District's internal control or on compliance. This report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the School District's
internal control and compliance. Accordingly, this communication is not suitable for any other
purpose.
September 23, 2014
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35
Report on Compliance for the Major Federal Program;
Report on Compliance for the Major Federal Program
We have audited Farmington Public School District's (the "School District") compliance with the
types of compliance requirements described in the U.S. Office of Management and Budget
(OMB) Circular A-133 Compliance Supplement that could have a direct and material effect on its
major federal program for the year ended June 30, 2014. Farmington Public School District's
major federal program is identified in the summary of auditor's results section of the
accompanying schedule of findings and questioned costs.
Management's Responsibility
Management is responsible for compliance with the requirements of laws, regulations, contracts,
and grants applicable to its federal program.
Auditor's Responsibility
Our responsibility is to express an opinion on compliance for Farmington Public School
District's major federal program based on our audit of the types of compliance requirements
referred to above.
We conducted our audit of compliance in accordance with auditing standards generally accepted
in the United States of America; the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States; and
OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those
standards and OMB Circular A-133 require that we plan and perform the audit to obtain
reasonable assurance about whether noncompliance with the types of compliance requirements
referred to above that could have a direct and material effect on a major federal program
occurred. An audit includes examining, on a test basis, evidence about Farmington Public School
District's compliance with those requirements and performing such other procedures as we
considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for the
major federal program. However, our audit does not provide a legal determination of
Farmington Public School District's compliance.
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36
Opinion on the Major Federal Program
In our opinion, Farmington Public School District complied, in all material respects, with the
types of compliance requirements referred to above that could have a direct and material effect
on its major federal program for the year ended June 30, 2014.
Management of Farmington Public School District is responsible for establishing and maintaining
effective internal control over compliance with the types of compliance requirements referred
to above. In planning and performing our audit of compliance, we considered Farmington Public
School District's internal control over compliance with the types of requirements that could have
a direct and material effect on its major federal program to determine the auditing procedures
that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for the major federal program and to test and report on internal control over
compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an
opinion on the effectiveness of internal control over compliance. Accordingly, we do not express
an opinion on the effectiveness of the School District's internal control over compliance.
A deficiency in internal control over compliance exists when the design or operation of a control
over compliance does not allow management or employees, in the normal course of performing
their assigned functions, to prevent, or detect and correct, noncompliance with a type of
compliance requirement of a federal program on a timely basis. A material weakness in internal
control over compliance is a deficiency, or a combination of deficiencies, in internal control over
compliance such that there is a reasonable possibility that material noncompliance with a type of
compliance requirement of a federal program will not be prevented, or detected and corrected,
on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a
combination of deficiencies, in internal control over compliance with a type of compliance
requirement of a federal program that is less severe than a material weakness in internal control
over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and was not designed to identify all deficiencies in internal
control over compliance that might be material weaknesses or significant deficiencies. We did
not identify any deficiencies in internal control over compliance that we consider to be material
weaknesses. However, material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of
our testing of internal control over compliance and the results of that testing based on the
requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other
purpose.
September 23, 2014
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37
Approved
Federal Grantor/Pass-through Entity/Program Title
Clusters:
Child Nutrition Cluster - U.S. Department of Agriculture Passed through the Michigan Department of Education:
Noncash assistance (commodities) - National School Lunch Program Entitlement commodities
Cash assistance:
National School Breakfast Program:
2012-2013
2013-2014
(Memo Only)
Accrued
Federal Funds/
Accrued
(Deferred)
Payments
(Deferred)
CFDA
Award
Prior Year
Revenue at
In-kind
Number
Amount
Expenditures
July 1, 2013
Received
$
$
Revenue at
Expenditures June 30, 2014
10.555
$
167,090
-
-
$
167,090
$
167,090
$
-
10.553
38
178,784
201,551
178,784
-
9,097
-
9,097
190,372
201,551
11,179
1,079,737
1,080,766
1,079,737
-
52,631
-
52,631
1,028,590
1,080,766
52,176
Cash assistance subtotal
2,540,838
1,258,521
61,728
1,280,690
1,282,317
63,355
Total Child Nutrition Cluster
2,707,928
1,258,521
61,728
1,447,780
1,449,407
63,355
2,200,385
2,180,132
2,136,547
413,575
1,877,646
-
19,802
317,893
-
19,802
581,068
1,618,422
302,485
1,961,301
39,310
342,879
6,517,064
2,291,221
337,695
2,219,292
2,263,786
382,189
88,422
86,152
64,852
-
11,978
-
33,223
50,470
23,569
61,751
2,324
11,281
174,574
64,852
11,978
83,693
85,320
13,605
6,691,638
2,356,073
349,673
2,302,985
2,349,106
395,794
40,950
40,950
National School Lunch Program:
2012-2013
2013-2014
Special Education Cluster - U.S. Department of Education Passed through the Oakland County ISD:
IDEA:
Project number 120450-44 flow-through
10.555
84.027
Total IDEA Flow-through
Preschool Incentive:
Project number 130460-44
Project number 140460-44
84.173
Total Preschool Incentive
Total Special Education Cluster
Medicaid Cluster - Michigan Department of Community Health Passed through the Oakland County ISD - Medicaid Outreach Medicaid Outreach 2013-2014
See Notes to Schedule of Expenditures
of Federal Awards.
93.778
40,950
6
-
-
-
Schedule of Expenditures of Federal Awards (Continued)
Approved
Other federal awards - U.S. Department of Agriculture - Passed through
the Michigan Department of Education Child and Adult Care Food Program - 2013-2015
Other federal awards - U.S. Department of Education - Passed through
the Michigan Department of Education:
Title I, Part A:
Project number 131530/1213 A 12-13
Project number 141530/1213 A 13-14
Project number 131520/1213 A 12-13 (Schoolwide Program Planning)
(Deferred)
Award
Prior Year
Revenue at
In-kind
Expenditures
July 1, 2013
Received
$
$
10.558
$
8,543
-
-
$
8,543
Revenue at
$
8,543
$
-
84.010
39
1,000,665
1,052,358
15,000
733,928
14,931
132,555
7,431
199,931
603,849
7,431
67,376
801,669
-
197,820
-
2,068,023
748,859
139,986
811,211
869,045
197,820
308,438
316,766
197,744
-
44,118
-
69,166
152,023
25,048
267,473
115,450
625,204
197,744
44,118
221,189
292,521
115,450
199,057
166,679
162,099
-
34,790
-
54,727
68,147
19,937
100,326
32,179
-
-
14,672
14,672
134,935
46,851
84.367
84.365
31,209
-
396,945
162,099
34,790
122,874
56,932
30,000
52,985
11,364
521
704
521
704
-
-
86,932
64,349
1,225
1,225
-
-
3,185,647
1,173,051
220,119
1,165,042
84.002
Total Adult Basic Education
Total noncluster programs passed through the
Michigan Department of Education
of Federal Awards.
Accrued
Payments
Amount
Total Title III
Adult Basic Education:
Project number 131130/131237
Project number 131120/135237
Federal Funds/
CFDA
Total Title II Part A
Title III:
Project number 130580/12-13
Project number 140580/13-14
Title III passed through Oakland Intermediate School District Project number 140570/13-14 (IMMIGRANT STUDENTS)
Accrued
(Deferred)
Number
Total Title I
Title II Part A:
Project number 130520/12-13 Part A
Project number 140520/13-14 Part A
(Memo Only)
7
1,305,044
360,121
Schedule of Expenditures of Federal Awards (Continued)
Approved
U.S. Department of Health and Human Services - Passed
through the Oakland Livingston Human Services Agency - Head Start Basic Project CH-0920:
January 1, 2013 - December 31, 2013
January 1, 2014 - December 31, 2014
Accrued
Federal Funds/
Accrued
(Deferred)
Payments
(Deferred)
CFDA
Award
Prior Year
Revenue at
In-kind
Number
Amount
Expenditures
July 1, 2013
Received
$
$
Revenue at
93.600
$
Total Head Start - Basic project CH-0920
513,779
513,779
1,027,558
268,462
268,462
$ 13,653,721 $ 5,056,107 $
Total federal awards
40
of Federal Awards.
(Memo Only)
8
124,105
124,105
$
369,422
243,798
613,220
$
245,317
284,679
$
529,996
755,625 $ 5,569,977 $ 5,674,503 $
40,881
40,881
860,151
Reconciliation of Basic Financial Statements Federal Revenue with
Revenue from federal sources - As reported on financial statements
(includes all funds)
$
Less deferred inflows - unavailable revenue on the basic financial statements at
June 30, 2013
Federal expenditures per the schedule of expenditures of federal awards
9
41
5,707,257
(32,754)
$ 5,674,503
Notes to Schedule of Expenditures of Federal Awards
Note 1 - Basis of Presentation and Significant Accounting Policies
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes
the federal grant activity of Farmington Public School District under programs of the
federal government for the year ended June 30, 2014. Expenditures reported on the
Schedule are reported on the same basis of accounting as the basic financial statements,
although the basis for determining when federal awards are expended is presented in
accordance with the requirements of OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. In addition, expenditures reported on the
Schedule are recognized following the cost principles contained in OMB Circular A-87,
wherein certain types of expenditures are not allowable or are limited as to
reimbursement. Therefore, some amounts presented in this Schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
Because the Schedule presents only a selected portion of the operations of Farmington
Public School District, it is not intended to, and does not, present the financial position,
changes in net assets, or cash flows, if applicable, of Farmington Public School District.
Pass-through entity identifying numbers are presented where available.
Note 2 - Grant Auditor Report
Management has utilized the Cash Management System (CMS) Grant Auditor Report in
preparing the schedule of expenditures of federal awards. Unreconciled differences, if
any, have been disclosed to the auditor.
Note 3 - Noncash Assistance
The value of the noncash assistance received was determined in accordance with the
provisions of OMB Circular A-133.
Note 4 - Subrecipient Awards
Of the federal expenditures presented in the Schedule, federal awards were provided to
subrecipients as follows:
Federal Program Title
CFDA Number
Title III - Project number 130580/12-13 - Pass
through to Clarenceville Public Schools
10
42
84.365
Amount
Provided to
Subrecipients
$
3,306
Schedule of Findings and Questioned Costs
Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued: Unmodified
Internal control over financial reporting:
Material weakness(es) identified?
Yes
X
No
Significant deficiency(ies) identified that are
not considered to be material weaknesses?
Yes
X
None reported
Yes
X
No
Material weakness(es) identified?
Yes
X
No
Significant deficiency(ies) identified that are
not considered to be material weaknesses?
Yes
X
None reported
Noncompliance material to financial
statements noted?
Federal Awards
Internal control over major programs:
Type of auditor's report issued on compliance for major programs: Unmodified
Any audit findings disclosed that are required
to be reported in accordance with
Section 510(a) of Circular A-133?
Yes
X
No
Identification of major program:
CFDA Numbers
84.027 and 84.173
Name of Federal Program or Cluster
Special Education Cluster
Dollar threshold used to distinguish between type A and type B programs: $300,000
Auditee qualified as low-risk auditee?
X
11
43
Yes
No
Schedule of Findings and Questioned Costs (Continued)
Section II - Financial Statement Audit Findings
None
Section III - Federal Program Audit Findings
None
12
44
45
Comprehensive
Annual Financial Report of
32500 Shiawassee
Farmington, Michigan 48336
For the Fiscal Year Ended
June 30, 2014
Superintendent of Schools
Board of Education
Sheilah P. Clay
President
Howard I. Wallach
Treasurer
George E. Gurrola
Vice President
Trisha L. Balazovic
Secretary
Karen L. Bolsen
Trustee
Murray J. Kahn
Trustee
Frank L. Reid
Trustee
Prepared by:
Mary A. Reynolds, Executive Director of Business Services
Jennifer F. Kaminski, Director of Business
Sue Kubiak, Payroll Bookkeeper
Jennifer Moe, Payroll Bookkeeper
Pam Waack, Accounts Payable Bookkeeper
Cynda Nelson, Secretary
Julie Yelick, Supervisor of
Purchasing and Business Support Services
Deb Hainer, Bookkeeper
George Jackson, Bookkeeper
Mary Barnes, Purchasing Secretary
46
Contents
Introductory Section
Letter of Transmittal
i-xiii
District Officials
xiv
Organizational Chart
xv
ASBO Certificate of Excellence in Financial Reporting
xvi
Financial Section
Independent Auditor’s Report
1-3
Management’s Discussion and Analysis
4-15
Basic Financial Statements
Government-wide Financial Statements:
Statement of Net Position
Statement of Activities
16
17
Fund Financial Statements:
Governmental Funds:
Balance Sheet
Reconciliation of the Balance Sheet to the Statement of Net Position
Statement of Revenue, Expenditures, and Changes in Fund Balances
Reconciliation of the Statement of Revenue, Expenditures, and
Changes in Fund Balances of Governmental Funds to the Statement
of Activities
18
19
20
21
Proprietary Fund - Internal Service Fund:
Statement of Revenue, Expenses and Changes in Net Position
Statement of Cash Flows
22
23
24
Fiduciary Fund - Statement of Fiduciary Assets and Liabilities
25
Notes to Financial Statements
26-44
47
Contents (Continued)
Required Supplemental Information
Budgetary Comparison Schedule - General Fund
45
Budgetary Comparison Schedule - Special Education Center Program Fund
46
Other Supplemental Information
Combining Balance Sheet - Nonmajor Governmental Funds
47
Combining Statement of Revenue, Expenditures, and Changes in Fund
Balances - Nonmajor Governmental Funds
48
Budgetary Comparison Schedule - Nonmajor Special Revenue Fund
49
Budgetary Comparison Schedule - Nonmajor Debt Service Funds
50
Budgetary Comparison Schedule - Capital Projects Funds
51-52
Schedule of Bonded Indebtedness
53
Statement of Changes in Fiduciary Assets and Liabilities
54
Schedule of Fiduciary Fund Activities
55
Cash and Investments
Schedule of Cash, Cash Equivalents, and Investments
56
Capital Assets and Accumulated Depreciation
Schedule of Capital Assets and Accumulated Depreciation
57-58
Statistical and Other Information (Unaudited)
Statistical Section Summary
59
Financial Trend Information
Net Position by Component - Governmental Activities
60-61
Changes in Governmental Net Position
62-63
Fund Balances - Governmental Funds
64-65
Changes in Fund Balance - Governmental Funds
66-67
48
Contents (Continued)
Statistical and Other Information (Unaudited) (Continued)
Revenue Capacity Information
Taxable Value and Actual Value of Taxable Property
68-69
Direct and Overlapping Property Tax Rates
70-71
Principal Property Taxpayers
72
Property Tax Levies and Collections
73
Debt Capacity Information
Ratios of Bonded Debt Outstanding
74-75
Direct and Overlapping Governmental Activities Debt
Legal Debt Margin
76
77-78
Demographic and Economic Information
Demographic and Economic Statistics
79
Principal Employers
80
Operating Information
Full-time Equivalent School District Employees
Operating Indicators
81-82
83
Capital Asset Information
84-85
General Information
Points of Pride
86-87
Federal Awards Supplemental Information
Issued Under
Separate
Cover
49
George C. Heitsch
Superintendent
Sheilah P. Clay
President
High achievement by all students,
where learning is our most important work.
George E. Gurrola
Vice President
Trisha L. Balazovic
Secretary
Howard I. Wallach
Treasurer
Karen L. Bolsen
Trustee
Murray J. Kahn
Trustee
Frank L. Reid
Trustee
September 23, 2014
Citizens and Board Members:
The Comprehensive Annual Financial Report of Farmington Public School District (the “School
District”) for the fiscal year ended June 30, 2014 is submitted herewith. This report was
prepared by the business department and contains all activities under the control of the Board of
Education. Responsibility for both the accuracy of the presented data and the completeness and
fairness of the presentation, including all disclosures, rests with the School District. We believe
that the data as presented is accurate in all material respects and is presented in a manner
designed to fairly set forth the financial position and results of operations of the School District
as measured by the financial activity of its various funds with all disclosures necessary to enable
the reader to gain the maximum understanding of the School District’s financial affairs.
Reporting Entity and Services
Farmington Public School District is an independent reporting entity established under the laws
of the State of Michigan and governed by an elected, seven-member Board of Education and fully
meets criteria established by the Governmental Accounting Standards Board (GASB). All funds
of the School District are included in this report. The School District does not have component
units.
The School District follows GASB Statement No. 34, a governmental reporting model. The
financial section reports separately the governmental funds, the proprietary fund and the
fiduciary fund administered by the board. In addition, the financial section includes the School
District’s government-wide financial statements.
Report Organization
The Comprehensive Annual Financial Report was prepared to meet the needs of a broad
spectrum of financial statement readers and is divided into the following major sections:
32500 Shiawassee Street 
Farmington, Michigan 48336-2338  248 489.3300  Fax: 248 489.3348
Web Site: www.farmington.k12.mi.us
i50
Introductory Section
This section introduces the reader to Farmington Public School District and to this report.
Included are facts about the School District, this transmittal letter, the School District’s
organizational chart, and the Association of School Business Officials International Certificate of
Excellence in Financial Reporting for the year ended June 30, 2013.
Financial Section
The financial section includes the independent auditor’s report on the financial statements and
schedules, management’s discussion and analysis, government-wide financial statements, the
fund financial statements, notes to the financial statements, and required and other supplemental
information.
The management of the School District is responsible for the financial information and
representations contained in the financial statements and other sections of the annual report. In
preparing the financial statements, it is necessary that management make informed estimates
and judgments based on currently available information of the effects of certain events and
transactions.
The management’s discussion and analysis, which includes an analysis of the School District’s
financial position and results of operations, government-wide financial statements, fund financial
statements, and supplemental statements and schedules presented in the financial section of this
report, present fairly and with full disclosure the financial position and results of the financial
operation at the fund and government-wide levels in conformity with accounting principles
generally accepted in the United States of America and demonstrate compliance with financerelated legal and contractual provisions. The management’s discussion and analysis provides an
overview and analysis of the School District’s basic financial statements and should be read in
conjunction with the financial statements.
The basis of accounting for each fund is consistent with the activities and objectives of the fund
as a fiscal and accounting entity.
The supplemental statements and schedules contain a more detailed analysis of revenue and
expenditures that are compared to the 2013-2014 budget for the General and Special Education
Center Program Funds. Other supplemental information includes the balance sheet and
statement of revenue, expenditures, and changes in fund balances as well as statements and
schedules containing a more detailed analysis of revenue and expenditures that are compared to
the 2013-2014 budget for nonmajor governmental funds as well as the schedule of bonded
indebtedness detailing interest rates and annual maturities, schedule of fiduciary fund activities,
schedule of fixed assets by building, and schedule of cash, cash equivalents, and investments.
Statistical Section
Although this section contains substantial financial information, these tables differ from financial
statements in that they present some nonaccounting data, compare 10 years of data, and are
intended to reflect economic data, financial trends, and the fiscal capabilities of the School
District.
ii
51
About Farmington Public School District
The Community
Farmington Public School District is a suburban school district located in the cities of Farmington
and Farmington Hills and the Township of West Bloomfield, all within southern Oakland County,
Michigan. The School District encompasses 28 square miles with a population of approximately
84,300. All of the City of Farmington lies within the School District boundaries and the majority
of the City of Farmington Hills. A small portion of West Bloomfield Township is within the
School District boundaries. The School District’s 2011 median housing sale for the cities of
Farmington and Farmington Hills was $97,000 and $132,000, respectively. The median
household income from survey data collected by the Cities of Farmington and Farmington Hills,
respectively, was estimated at $60,955 and $69,183 in 2010, the latest census data available.
Due to its proximity to I-696, Northwestern Highway, Grand River, I-96, and I-275, the School
District has a significant commercial and industrial tax base to support community services and
provide a strong economic climate.
Many nonprofit agencies within the area, including the Farmington Call to Action,
Farmington/Farmington Hills Multi-Cultural/Multi-Racial Community Council, Neighborhood
House, Farmington Youth Assistance, the Commission on Children, Youth and Families, and the
Farmington Hills/Farmington Community Foundation work closely with the schools and cities to
improve the quality of life for Farmington residents. The School District maintains several
school/community/business partnerships that enhance educational opportunities for students
with the assistance of a Partnership Advisory Council.
The School District has always been a leader in instructional excellence. The attention to a
strong comprehensive academic curriculum continues to be an attraction for families moving
into the community.
The School District has two early childhood centers, nine K-4 elementary schools, two 5-6
upper elementary schools, two 7-8 middle schools, three 9-12 high schools, one 11-12
alternative high school, two special education centers, a community school, and several other
support facilities.
The School District has developed a comprehensive curriculum in the areas of language arts,
mathematics, social studies, science, art, music, physical education and health, and world
languages. All classrooms have a wide-area networked computer with Internet access and
telephone. Curriculum development is guided by the School District’s student learning outcomes
and the State Board of Education Model Core Curriculum. The approved K-12 frameworks
process guides staff through curriculum research, planning, piloting, implementation, and
evaluation.
The School District’s educational program is rich in choice and offerings. Currently, students are
eligible to apply to attend any school of their choice within each school’s capacity limit. The
School District operates Headstart, a federally sponsored program, for eligible at-risk early
childhood students.
iii
52
There is a strong core curriculum for every student, enhanced by applied technology programs,
advanced placement opportunities, bilingual and special education programs, secondary
alternative high school, international academy for high school students, an award-winning music
program, and a full range of physical education and athletic offerings at the secondary level.
Elementary children have access to literacy and bilingual programs that support students learning
art, music, and physical education. In cooperation with the Farmington YMCA, the School
District provides Y-Child Care, before and after school child care at its elementary sites, and an
infant care program at one of the city activity centers. Special education services are provided
government-wide for infants up to age 26 years. In addition, English as a second language is
provided for adult learners. A student assessment and evaluation program provides information
about individual, school, and School District achievement.
The official blended enrollment for 2013/2014, including alternative and adult education
students, but excluding special education center students, was 10,776 students.
Accomplishments
Farmington Forward Dynamic Planning Implementation
During the year, work continued toward developing strategies from each of the four goal areas
established in the School District’s Farmington Forward Dynamic Plan. Each of the department
heads that report directly to the superintendent presented a progress report to the Board of
Education in spring 2014, detailing activities during the past year. Many of the accomplishments
listed below are the result of Farmington Forward goals and plans.
Student and Staff Recognition
The School District is proud of the many achievements recognized during the 2014 fiscal year. A
summarized list of these recognitions is included in the statistical section.
School/Community Relations Services
Media relations and communications have been enhanced with news releases to the local
papers, the Detroit dailies, the use of TV stations, TV10, social media (Facebook and Twitter),
the use of List Servs, the Update Newsletter, @Farmington, community presentations, email
messages, videos, and the Senior Adult Forum Breakfast.
Banner ads were added to the School District website as a means of supplementing revenue by
creating a partnership with an e-commerce company. The ads are tasteful and school oriented.
The School District is encouraging all schools to be part of the PTA network. This network
provides for strong advocacy and support for students in the School District.
The fourth annual Pledge for Success event for eighth graders and their parents was held in the
spring. This event allows parents and students the opportunity to learn about preparing for high
school and beyond.
iv
53
A joint CPR training certification program was held between the School District and the cities of
Farmington and Farmington Hills.
The Farmington/Farmington Hills Education Foundation had a successful year and funded
$60,000 in grant requests that supported the Farmington Public School District.
Information regarding the August 2013 and November 2013 bond elections was produced and
disseminated using School District communication vehicles.
Instructional Services and Organizational Leadership
Board reports will include Farmington Forward reports that “Focus on Results.” This is designed
to provide an overview of instructional initiatives and the achievement of our students, including
sub groups.
The School District reorganized the development of the District Improvement Plan (DIP) by
ensuring School Improvement Plans (SIP) are completed by the end of May to ensure they
informed the DIP as well as professional development for the 2014-2015 school year.
Special education continued to support, align, and integrate special education instructional goals
with the general education curriculum and worked to develop a model to facilitate the transition
for special education students between levels and programs within the School District.
The School District implemented an International Baccalaureate (IB) program at Harrison High
School in 2011-2012. In April 2013, the IB Organization authorized Harrison as a World School.
The School District continues its work in meeting state requirements for the Teacher and
Administrator Evaluation System. The School District implemented its Teacher Professional
Growth and Evaluation model using the final ratings to inform the 2014-2015 staffing process.
The teacher model is being refined through professional development and experience with all
components. The design of the administrative evaluation model is in the early phase of
implementation design and select components were implemented this year (Quality Instruction
Leadership, Professional Responsibilities, Relevant Training, and Aggregate Student Growth).
Technology is infused throughout the organization. It supports operations, curriculum, and
instruction, enhances learning, and extends beyond the school faculty and school day.
An insurance advisory committee is made up of individuals across all collective bargaining groups
to work on addressing insurance options and cost containment.
The work of the Education Technology Advisory Committee (EdTAC) continued. Technology
advancements include expanded wireless connectivity throughout the School District,
iPad/iPod/chromebook pilot programs, interactive projectors, and interactive whiteboards.
Quality Instruction Coaches were placed in each school to create a structure for professional
growth and the use of research-based instructional practices. Coaches provided embedded
professional learning to individual teachers and to Professional Learning Teams.
Implementation of Common Core State Standards (CCSS) in English Language Arts and
Mathematics continues across all grade levels.
v
54
Both elementary and secondary leadership teams were formed for development of CCSS in
Next Generation Science Standards (NGSS).
Professional development and student diversity activities continue to be the main focus for
implementation of cultural competence.
Response to Instruction (RTI) is addressed through initiatives including Level Literacy
Interventions (LLI), professional development, implementation of Reader’s and Writer’s
Workshop, Instructional Consultation Teams (ICT) at the elementary level, and the
development of the Unified Support Team (UST) model.
Implementation of Positive Behavior Intervention Support (PBIS) and on-going monitoring of
discipline data continues in each school. Student Assistance Program Coordinators (SAPCs) and
behavior interventionists, as well as social workers and other ancillary staff, support student
services related to social emotional learning.
The High School Structure Committee was designed to study high school course and scheduling
options to ensure students have the opportunity to participate in a comprehensive high school
experience while meeting the demands of the Common Core State Standards and graduation
requirements.
Professional Learning Teams (PLTs) are established in all schools and departments. Support for
the work of PLTs is provided through professional development for all staff. Teacher teams are
meeting on a regular basis to review what students must know and be able to do, analyze and
use assessment data to inform instruction and progress, and to identify supports for assisting
students to improve learning. Instructional support teams (Business Services, Facilities, etc.) are
working on effective and efficient practices within their areas of service.
Facilities
The School District continues its work on energy management. The program initiated nine
years ago was to run a 28 percent cost avoidance through a 10-year cycle which would end in
June 2015. We are currently at 34 percent.
All operational departments continue to practice and investigate sustainable measures, including
recycling, energy management, and industrial storm water management for future generations.
The School District continued a capital improvement planning effort. The Capital Planning
Advisory Committee (CPAC) was formed with a charge of reviewing earlier bond proposals as
well as updated information, evaluate needs and priorities and provide a recommendation to the
Board of Education which included a critical need spending plan, along with an appropriate
funding source and ballot timing. A recommendation was brought to the Board in July 2014.
The facilities department worked with a property consultant to initiate the sale of vacant parcels.
Two school sites were sold (Flanders and Wooddale) for approximately $1 million. These sales
will bring approximately 50 new homes into the community.
vi
55
Business Services
Financial and budget reports are prepared in accordance with standards of the Association of
School Business Officials International criteria and the School District was recognized by each of
the respective programs.
The School District budget advisory committee continues to work on a proactive budget model
which includes input from stakeholder groups and provides a means to address aligning
resources with needs.
Transparency information continues to be updated on the School District’s website providing
public access to how the School District spends its tax dollars.
Farmington Schools provides the management of the nutrition services program in the Redford
Union School District through a cooperative agreement.
Budget and Financial Report Awards
The School District has received the Association of School Business International Officials
International Meritorious Budget award since 1997-1998 for its budget reports and the
Certificate of Excellence in Financial Reporting since the 1996-1997 fiscal year for its financial
reports.
Economic Outlook
As the School District completes its 20th year under Proposal A, approved by Michigan voters in
1994, revenue has not kept pace with inflation. Proposal A substantially shifted funding
responsibility from the local level to the state level and from property tax as the major revenue
source. The School District is dependent upon the state legislature for not only the majority of
its funds, but also its funding level. In addition, various costs were shifted to local districts, which
historically had been paid by the State. These include contributions to the Michigan Public
School Employees’ Retirement System and FICA.
During fiscal year 2013, pension legislation was enacted that froze a portion of the contribution
level paid directly by schools. Any unmet portion of the UAAL (unfunded actuarial accrued
liability) would then be made up by the School Aid Fund, not the school districts. Payments to
the Michigan Public Schools Employees’ Retirement System for all liabilities are required of
school districts, but the State reimburses the School District through the mechanism of the
monthly status payments. The flaw in this mechanism means that if there is not enough money
to pay this section of the School Aid Act, the School District would still be responsible for these
payments to fund the retirement obligations. The State could cut this or other funding based
upon annual budget recommendations. The State has also used these contributions in their
definition of increased funding to school districts, which does not give the complete picture of
funding that supports classroom and district operations.
vii
56
The cumulative rate of per-pupil revenue increase has been about 15.8 percent since 1994, and
the cumulative rate of inflation more than 47.1 percent, illustrating that funding has not kept
pace with the rate of inflation. The budget in 2014-2015 was created based upon the governor’s
recommendation of $83 per pupil. In June, after our budget was completed, the Legislature
approved tiered foundation allowance increases and the School District will only receive an
increase of $50 per pupil. This increase doesn’t cover the cost of School District retirement
increases which are estimated at $75 per pupil. The School District is once again in the position
to work diligently in the budget process to reduce costs, increase revenue, and create additional
efficiencies to offset our increasing costs. Our collective bargaining process over the last few
years with our largest groups resulted in frozen steps and other concessionary adjustments
including benefit contributions of between 20 percent and 30 percent of healthcare-related
expenses. However, due to the addition of time for Professional Learning Committees/Teams
(PLC/Ts), a half-step payment of up to $1,500 for teachers on the step schedule has been
granted as well as a one-time payment of $1,100 for teachers at the top of the pay scale which
have been tied to a 12 percent fund balance calculated for 2014-2015 on the June 30, 2013 fund
balance.
Michigan continues to lag behind the recovery of the national economy and the additional
property foreclosures, loss of industry, business, jobs and expanded charter and cyber school
options as well as funding P-20 will have an effect on the funding available to schools. At this
time, our revenue base is on a slippery slope without funding reform measures. Last year, the
governor initiated a project with the Oxford Foundation to draft the Michigan Education Finance
Act of 2013 to replace the State Aid Act of 1979. His intent was to have legislation complete for
the drafting of the 2013-2014 budget. This goal was not met as understanding the complexities
of school funding stalled this initiative. We believe collaboration and consolidation, which the
Governor is a big proponent of, are critical funding components, but only when they make sense
and can truly save money to operate schools, not just for the sake of saying that it was
accomplished.
Although the School District has a fund balance at the present time, the future requires that the
School District continue to develop a long-term set of strategies to ensure it is able to maintain a
balanced budget in the future. The board policy requiring a targeted fund balance range of 8
percent to 12 percent of expenditures along with cost containment strategies, constant program
review, and new programs to remain dynamic has the commitment of the board and
administration. Farmington Forward’s goal of creating a proactive budget model will aid the
School District toward maintaining financial stability while we review the process with which we
allocate our expenditures. The challenge will come with living into the model and aligning
“unstable” resources with program needs. The School District’s hold-harmless millage was
overwhelmingly renewed by voters in August 2010, which will ensure continued levels of local
operating revenue through 2015. A bond issue approved by voters in 1997 provided many
needed additions and upgrades to building spaces. During 2004, voters approved a bond issue
to support secondary outdoor facility improvements.
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Even with these past updates to our secondary facilities, the average age of our school buildings
is over 50 years. This provides a challenge in the upkeep of our buildings in the current
economic conditions. The Facilities Forward Study Committee (FFSC) was charged with
examining the current conditions of our sites to provide recommendations for future learning
environments that will meet the needs of 21st Century Learners. They subsequently provided a
report to the board with their recommendation. The Capital Finance Planning Task Team
(CFPTT) provided recommendations for funding the needs in the FFSC report for an August
2013 ballot proposal which was defeated. The School District has revised this proposal and
sought support of a reduced amount in November 2013 which was also defeated.
The Capital Planning Advisory Committee (CPAC) was formed with a charge of reviewing these
earlier proposals as well as updated information to evaluate needs and priorities and provide a
recommendation which includes a critical needs spending plan along with an appropriate funding
source and ballot timing. Their recommendation of a May 2015 bond proposal was approved by
the board in August 2014.
Another challenge the School District faces is declining enrollment. A third-party demographer
projects our enrollment annually. Due to the declines in enrollment experienced over the last
several years, the School District computed a four-year average decline of 298 pupils for budget
purposes. For the 2014-2015 fiscal year, the major factor affecting enrollment is the declining
birthrates in Oakland County. Further declines over the next three years are also projected
using the demographer data, bringing total pupils down to 10,082.
Accounting System, Budgetary, and Internal Control
The board maintains a system of budgetary and accounting controls designed to assist
management in meeting its responsibility for reporting reliable information. The system is
designed to provide reasonable assurance that assets are safeguarded and transactions are
recorded and executed with management’s authorization. Internal control systems are subject
to inherent limitations with regard to the necessity to balance cost against the benefits
produced. Management believes that the existing system of budgetary and accounting control
provides reasonable assurance that errors or irregularities that could be material to the financial
statements are prevented or would be detected within a timely period. The board utilizes a
functional budget that is prepared according to the guidelines and requirements set forth in state
law and the State Financial Reporting Manual.
During the fiscal year, reports are generated for the budgetary funds, which include the budget,
current year-to-date revenue and expenditures, revenue and expenditures over or under, and
percentage over or under budget. These reports are provided to the administration and each
budget administrator has the capability to run their own reports as needed. The reports also
detail the monthly transactions and summarize the remaining balances to be spent from the
appropriations allocated for goods and services among the programs managed.
The report of the School District’s independent certified public accountants, Plante & Moran,
PLLC, appears on pages 1-3 of this report. Their audit of the basic financial statements was
performed in accordance with auditing standards generally accepted in the United States of
America and Government Auditing Standards and, accordingly, included a review of the board’s
system of budgetary and accounting controls.
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Cash Management
The board has a prudent cash management program that consists of expediting the receipt
(direct deposit) of revenue and prudently investing available cash in bonds, bills, or notes of the
United States and its agencies, certificates of deposit issued by a state or national bank, and
commercial paper rated prime at the time of purchase and maturing not more than 270 days
after the date of purchase. Total interest earned was $61,516 for the governmental fund types
for the year ended June 30, 2014.
The School District reduces its risk on commercial paper by adopting third-party safekeeping.
The School District believes that, due to the dollar amounts of cash deposits and the limits of
FDIC insurance, it is impractical to insure all bank deposits. The board implemented an
investment policy in accordance with GASB Statement No. 40.
Risk Management
The School District has a partial self-insurance plan for workers’ compensation claims. Under
the plan, the School District’s maximum loss is limited to an amount equal to the normal
workers’ compensation premiums (the School District pays the first $500,000). Losses in excess
of this limitation are insured up to an aggregate limit of $5,000,000 per contract period. As of
June 30, 2014, the School District has a long-term liability of approximately $728,000 recorded
in the government-wide statements.
The School District is fully self-insured for medical claims. The School District estimates the
liability for medical claims that have been incurred through the end of the fiscal year, including
both those claims that have been reported as well as those that have not yet been reported. At
June 30, 2014, the recorded obligation in the government-wide statements for these medical
claims is approximately $3,281,000.
The School District is in compliance with the Right to Know legislation, including preparation of a
Hazard Communication Manual, establishment of directories for all material safety data sheets,
employee training, and the use of labels on all hazardous materials used by the School District.
Financial Policies
The following financial policies and practices of the School District had a significant impact on the
School District’s fiscal year 2013-2014 financial statements:
Fund Balance Policy - Financial stability is important to maintain a strong instructional
prpogram for the students in the School District. In order to maintain financial stability, the
Board of Education stipulates that the School District target an 8 percent to 12 percent fund
balance in the General Fund. Maintaining this level of fund balance helps the School District
weather sudden reductions in funding, as well as provide adequate cash flow to meet its payroll
and other financial obligations.
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Preventative Maintenance Schedule and Plan - Maintaining the School District’s facilities is
important to provide a safe and healthy learning environment. The School District maintains a
long-range preventative maintenance and capital projects schedule in order to keep its buildings
in good working order as well as to timely identify replacement of significant components within
a building. In 2010, a facilities evaluation was completed by a third-party architect. This facilities
evaluation has aided the School District in identifying future capital needs based upon the ages
and condition of its physical plant. A committee has been formed to address facilities needs and
potential financing alternatives for these needs.
Meritorious Budget Award - Annually, the School District prepares a budget document that
requires historical, current, and projected financial information. The document requires each
fund of the School District to have a forecast for three years beyond the upcoming fiscal year.
These forecasts assist the School District in identifying financial shortfalls that will require
changes either through revenue enhancements, expenditure reductions, or increased efficiencies
in order to balance the budget and keep the School District in sound financial condition.
Enrollment Projections - Annually, the School District hires a third-party consultant to project
student enrollment figures using live birth statistics and grade progression. This assists the
School District in facilities and budget planning.
Pension and Other Postemployment Benefits - The School District participates in the
Michigan Public Schools Employees’ Retirement System (MPSERS), which is a state-administered
cost-sharing multiple-employer public employee retirement system. The retirement system
consists of three plans: a defined benefit plan, a hybrid plan consisting of a defined benefit plan
and a defined contribution plan, and a defined contribution plan. As part of the MPSERS reform
approved by the Michigan Legislature and signed by the governor on September 4, 2012, all
employees hired prior to July 1, 2010 were required to make an election from four options.
Effective February 1, 2013, and depending on the plan selected, plan member contributions
range from 0 percent up to 7.0 percent of reportable wages. Employees could elect into a
defined contribution plan (DC), whereby they are not required to make additional contributions,
and could also elect out of the healthcare premium subsidy and into the Personal Healthcare
Fund (PHF), depending upon their date of hire and retirement plan election.
Under the MPSERS act, all retirees participating in the MPSERS pension plan have the option of
continuing health, dental, and vision coverage through MPSERS. Retirees electing this coverage
contribute an amount equivalent to the monthly cost for Part B Medicare and 10 percent of the
monthly premium amount for the health, dental, and vision coverage at the time of receiving the
benefits. The MPSERS board of trustees annually sets the employer contribution rate to fund the
benefits on a pay-as-you-go basis. Participating employers are required to contribute at that rate.
Effective February 1, 2013, members can choose to contribute 3 percent of their covered
payroll to the Retiree Healthcare Fund and keep this premium subsidy benefit, or they can elect
not to pay the 3 percent contribution and instead choose the Personal Healthcare Fund, which
can be used to pay healthcare expenses in retirement. Members electing the Personal
Healthcare Fund will be automatically enrolled in a 2 percent employee contribution into their
457 account as of their transition date and create a 2 percent employer match into the
employee’s 401(k) account.
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Employer contribution rates are established annually by the Office of Retirement Services based
upon actuarial data and estimates of future retirements in the system. A factor affecting the
retirement rate computation is the number of active members for which contributions are made
into the retirement system. Over the last several years, the trend in Michigan public schools is
to privatize non-instructional services such as substitutes, custodians, transportation,
maintenance, and food service. It has yet to be determined what effect privatization will have on
future employer contribution rates.
Independent Audit
The School District’s financial statements were audited by Plante & Moran, PLLC, certified
public accountants, as of June 30, 2014. Their audit was made in accordance with auditing
standards generally accepted in the United States of America and Government Auditing Standards.
The financial statements present fairly the financial position of Farmington Public School District
at June 30, 2014. Their audit also included the single audit on federal awards, a copy of which
can be obtained from the School District’s business office.
Excellence in Financial Reporting
The School District is committed to providing its citizens and other users with comprehensive
financial reporting. For school districts meeting the requirements of a Comprehensive Annual
Financial Report, the Association of School Business Officials International (ASBO) awards a
Certificate of Excellence in Financial Reporting. The School District received a Certificate of
Excellence in Financial Reporting from the ASBO for its Comprehensive Annual Financial Report
for the fiscal years ended June 30, 1997 through June 30, 2013.
In order to be awarded a certificate of excellence, a governmental unit must publish an easily
readable and efficiently organized Comprehensive Annual Financial Report whose contents
conform to program standards. Such reports must satisfy both accounting principles generally
accepted in the United States of America and applicable legal requirements.
A certificate of excellence is valid for a period of one year only. We believe our current report
conforms to program standards and we are submitting our report to the ASBO to determine its
eligibility for this certificate.
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Acknowledgments
The preparation of this report on a timely basis could not have been accomplished without the
effort and dedicated services of the entire staff of the business department. We would like to
express our appreciation to all the members of this office who assisted in the timely closing of
the School District’s financial records and the preparation of this report.
Also, we would like to express our appreciation to other departments and individuals who
assisted in the preparation of this report.
Sincerely,
George C. Heitsch
Superintendent
Mary A. Reynolds
Executive Director of Business Services
Jennifer F. Kaminski
Director of Business
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District Officials
Administration
Board of Education
Superintendent of Schools
Sheilah P. Clay
President
Aaron M. Johnson
Assistant Superintendent,
Instructional Services
George E. Gurrola
Vice President
Jonathan A. Manier
Executive Director, K-12 Instruction
Instructional Support Services
Howard I. Wallach
Treasurer
Katherine M. Smith
Executive Director, HR, Performance,
Talent Development
Trisha L. Balazovic
Secretary
Mary A. Reynolds
Executive Director, Business Services
Karen L. Bolsen
Trustee
Diane Bauman
Director, School & Community Services
Murray J. Kahn
Trustee
Michael Johnston
Director, Technology Services
Frank L. Reid
Trustee
Jon Riebe
Director, Facilities Management, Operations,
Transportation
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CENTRAL OFFICE ADMINISTRATION
ORGANIZATIONAL CHART
Effective September 2014
Community and Students
Board of Education
Superintendent
Assistant Superintendent of
Instructional Services
64
Executive Director, HR,
Performance, Talent
Development
Executive Director,
K-12 Instructional
Services
Executive Director,
Business Services
Director, Facilities
Management,
Operations,
Transportation
Director. School &
Community Relations
Services
xv
Director,
Technology
Services
Association of School Business Officials International
The Certificate of Excellence in Financial Reporting Award
is presented to
For Its Comprehensive Annual Financial Report (CAFR)
For the Fiscal Year Ended June 30, 2013
The CAFR has been reviewed and met or exceeded
ASBO International’s Certificate of Excellence standards
Terrie S. Simmons, RSBA, CSBO
President
John D. Musso, CAE, RSBA
Executive Director
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Financial Section
66
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each
major fund, and the aggregate remaining fund information of Farmington Public School District
(the "School District"), as of and for the year ended June 30, 2014 and the related notes to the
financial statements, which collectively comprise Farmington Public School District's basic
financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial
statements in accordance with accounting principles generally accepted in the United States of
America; this includes the design, implementation, and maintenance of internal control relevant
to the preparation and fair presentation of financial statements that are free from material
misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with auditing standards generally accepted in the United
States of America and the standards applicable to financial audits contained in Government
Auditing Standards, issued by the Comptroller General of the United States. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and
disclosures in the financial statements. The procedures selected depend on the auditor’s
judgment, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error. In making those risk assessments, the auditor
considers internal control relevant to the entity’s preparation and fair presentation of the
financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the
entity’s internal control. Accordingly, we express no such opinion. An audit also includes
evaluating the appropriateness of accounting policies used and the reasonableness of significant
accounting estimates made by management, as well as evaluating the overall presentation of the
financial statements.
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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a
basis for our audit opinion.
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects,
the respective financial position of the governmental activities, each major fund, and the
aggregate remaining fund information of Farmington Public School District as of June 30, 2014
and the respective changes in its financial position and cash flows for the year then ended, in
accordance with accounting principles generally accepted in the United States of America.
Other Matters
Accounting principles generally accepted in the United States of America require that the
management's discussion and analysis and budgetary comparison schedules for the General Fund
and Special Education Center Program Fund, as identified in the table of contents, be presented
to supplement the basic financial statements. Such information, although not a part of the basic
financial statements, is required by the Governmental Accounting Standards Board, which
considers it to be an essential part of financial reporting for placing the basic financial statements
in an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the required supplemental information in accordance with auditing standards
generally accepted in the United States of America, which consisted of inquiries of management
about the methods of preparing the information and comparing the information for consistency
with management's responses to our inquiries, the basic financial statements, and other
knowledge we obtained during our audit of the basic financial statements. We do not express an
opinion or provide any assurance on the information because the limited procedures do not
provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that
collectively comprise Farmington Public School District's basic financial statements. The other
supplemental information, as identified in the table of contents, is presented for the purpose of
additional analysis and is not a required part of the basic financial statements.
The other supplemental information, as identified in the table of contents, is the responsibility of
management and was derived from and relates directly to the underlying accounting and other
records used to prepare the basic financial statements. Such information has been subjected to
the auditing procedures applied in the audit of the basic financial statements and certain
additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the
basic financial statements themselves, and other additional procedures in accordance with
auditing standards generally accepted in the United States of America. In our opinion, the other
supplemental information, as identified in the table of contents, is fairly stated in all material
respects in relation to the basic financial statements as a whole.
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The accompanying introductory section and statistical tables, as identified in the table of
contents, are presented for the purpose of additional analysis and are not a required part of the
basic financial statments. Such information has not been subjected to the auditing procedures
applied in the audit of the basic financial statements and, accordingly, we do not express an
opinion or provide any assurance on it.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated
September 23, 2014 on our consideration of Farmington Public School District's internal control
over financial reporting and on our tests of its compliance with certain provisions of laws,
regulations, contracts, grant agreements, and other matters. The purpose of that report is to
describe the scope of our testing of internal control over financial reporting and compliance and
the results of that testing, and not to provide an opinion on the internal control over financial
reporting or on compliance. That report is an integral part of an audit performed in accordance
with Government Auditing Standards in considering Farmington Public School District's internal
control over financial reporting and compliance.
September 23, 2014
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Management’s Discussion and Analysis
This section of Farmington Public School District’s (the “School District”) annual financial report
presents our discussion and analysis of the School District’s financial performance during the
year ended June 30, 2014. Please read it in conjunction with the School District’s financial
statements, which immediately follow this section.
Using this Annual Report
This annual report consists of a series of financial statements and notes to those statements.
These statements are organized so the reader can understand Farmington Public School District
financially as a whole. The government-wide financial statements provide information about the
activities of the whole School District, presenting both an aggregate view of the School District’s
finances and a longer-term view of those finances. The fund financial statements provide the
next level of detail. For governmental activities, these statements tell how services were
financed in the short term as well as what remains for future spending. The fund financial
statements look at the School District’s operations in more detail than the government-wide
financial statements by providing information about the School District’s most significant funds the General Fund and the Special Education Center Program Fund, with all other funds
presented in one column as nonmajor funds. The remaining statements consist of the Internal
Service Fund statements and the statement of fiduciary assets and liabilities. The Internal Service
Fund statements present financial information about benefit claim costs. The statement of
changes in fiduciary assets and liabilities presents financial information about activities for which
the School District acts solely as an agent for the benefit of students and parents. The School
District’s financial statements contain the following elements:
Management’s Discussion and Analysis (MD&A)
(Required Supplemental Information)
Financial Statements
Government-wide Financial Statements
Fund Financial Statements
Notes to the Financial Statements
(Required Supplemental Information)
Budgetary Information for Certain Major Funds
In addition, the School District has added the introductory section and the statistical section to
compile its Comprehensive Annual Financial Report.
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Management’s Discussion and Analysis (Continued)
Reporting the School District as a Whole - Government-wide Financial Statements
One of the most important questions asked about the School District is, “As a whole, what is the
School District’s financial condition as a result of the year’s activities?” The statement of net
position and the statement of activities, which appear first in the School District’s financial
statements, report information on the School District as a whole and its activities in a way that
helps you answer this question. We prepare these statements to include all assets and liabilities,
using the accrual basis of accounting, which is similar to the accounting used by most private
sector companies. All of the current year’s revenue and expenses are taken into account
regardless of when cash is received or paid.
These two statements report the School District’s position - the difference between assets and
liabilities, as reported in the statement of net position - as one way to measure the School
District’s financial health or financial position. Over time, increases or decreases in the School
District’s position - as reported in the statement of activities - are indicators of whether its
financial health is improving or deteriorating. The relationship between revenue and expenses is
the School District’s operating results. However, the School District’s goal is to provide services
to our students, not to generate profits as commercial entities do. One must consider many
other nonfinancial factors, such as the quality of the education provided and the safety of the
schools, to assess the overall health of the School District.
The statement of net position and the statement of activities report the governmental activities
for the School District, which encompass all of the School District’s services, including
instruction, support services, community services, athletics, and nutrition services. Property
taxes, unrestricted state aid (foundation allowance revenue), and state and federal grants finance
most of these activities.
Reporting the School District’s Most Significant Funds - Fund Financial Statements
The School District’s fund financial statements provide detailed information about the most
significant funds - not the School District as a whole. Some funds are required to be established
by state law and by bond covenants. However, the School District establishes many other funds
to help it control and manage money for particular purposes (the Nutrition Services Fund is an
example) or to show that it is meeting legal responsibilities for using certain taxes, grants, and
other money (such as bond-funded construction funds used for voter-approved capital projects).
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The governmental funds of the School District use the following accounting approaches:
Governmental Funds - All of the School District’s services are reported in
governmental funds. Governmental fund reporting focuses on showing how money flows
into and out of funds and the balances left at year end that are available for spending.
They are reported using an accounting method called modified accrual accounting, which
measures cash and all other financial assets that can readily be converted to cash. The
governmental fund statements provide a detailed short-term view of the operations of
the School District and the services it provides. Governmental fund information helps
you determine whether there are more or fewer financial resources that can be spent in
the near future to finance the School District’s programs. We describe the relationship
(or differences) between governmental activities (reported in the statement of net
position and the statement of activities) and governmental funds in a reconciliation.
Proprietary Fund - Internal Service Fund - The purpose of the Internal Service Fund
is to finance services provided to other funds on a cost-reimbursement basis. The School
District maintains this fund for health, dental and vision care, life insurance coverage, and
long-term disability benefits. The Proprietary Fund is reported on the same basis of
accounting as the government-wide statements.
The School District as Trustee - Reporting the School District’s Fiduciary Responsibilities
The School District is the trustee, or fiduciary, for its student activity funds. All of the School
District’s fiduciary activities are reported in a separate statement of fiduciary assets and liabilities.
We exclude these activities from the School District’s other financial statements because the
School District cannot use these assets to finance its operations. The School District is
responsible for ensuring that the assets reported in these funds are used for their intended
purposes.
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The School District as a Whole
Recall that the statement of net position provides the perspective of the School District as a
whole. Table 1 provides a summary of the School District’s net position as of June 30, 2014 and
2013:
TABLE 1
Governmental Activities
June 30
2014
2013
(in millions)
Assets
Current and other assets
Capital assets
$
Total assets
Liabilities
Current liabilities
Long-term liabilities
Total liabilities
Net Position
Net investment in capital assets
Restricted
Unrestricted
$
Total net position
40.0 $
110.6
43.9
114.7
150.6
158.6
30.7
26.2
30.1
32.6
56.9
62.7
80.9
3.8
9.0
78.5
3.4
14.0
93.7
$
95.9
The above analysis focuses on the net position (see Table 1). The change in net position of the
School District’s governmental activities is discussed below (see Table 2). The School District’s
net position was $93.7 million and $95.9 million at June 30, 2014 and 2013, respectively. Net
investment in capital assets, totaling $80.9 million, compares the original cost less depreciation of
the School District’s capital assets to long-term debt used to finance the acquisition of those
assets. Most of the debt will be repaid from voter-approved property taxes collected as the
debt service comes due. Restricted net position, totaling $3.8 million, is reported separately to
show legal constraints from debt covenants and enabling legislation that limit the School
District’s ability to use this net position for day-to-day operations as well as funds to be spent on
special education costs. The remaining amount of net position, $9.0 million, was unrestricted.
The $9.0 million in unrestricted net position of governmental activities represents the
accumulated results of all past years’ operations. The operating results of the General Fund will
have a significant impact on the change in unrestricted net position from year to year.
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The results of this year’s operations for the School District as a whole are reported in the
statement of activities, which shows the changes in net position for fiscal years ended June 30,
2014 and 2013 (see Table 2).
TABLE 2
Year Ended June 30
2014
2013
(in millions)
Revenue
Program revenue:
Charges for services
Operating grants
General revenue:
Property taxes
State foundation allowance
Other
$
Total revenue
Functions/Program Expenses
Instruction
Support services
Nutrition services
Athletics
Community services
Interest on long-term debt
Depreciation (unallocated)
Total functions/program expenses
Decrease in Net Position Before Special Item
4.5 $
32.9
4.6
32.7
50.1
67.5
2.0
52.2
68.6
1.7
157.0
159.8
93.4
54.1
3.6
2.0
1.3
1.7
3.1
94.5
56.1
3.7
2.0
1.5
2.6
3.0
159.2
163.4
(2.2)
(3.6)
-
1.1
Change in Net Position
(2.2)
(2.5)
Net Position - Beginning of year
95.9
98.4
Special Item - Gain on disposal of capital assets
$
Net Position - End of year
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93.7
$
95.9
As reported in the statement of activities, the cost of all governmental activities this year was
$159.2 million. Certain activities were partially funded from those who benefited from the
programs ($4.5 million) or by other governments and organizations that subsidized certain
programs with grants and contributions ($32.9 million). The School District paid for the
remaining “public benefit” portion of governmental activities with $50.1 million in taxes,
$67.5 million in state foundation allowance, and with other revenue (i.e., interest and
unrestricted grants totaling $2.0 million).
The School District experienced a decrease in net position. The key reasons for this change are
the net effect of the investment in capital assets offset with the current year depreciation, the
payment of principal on bonded debt, and General Fund operating expenditures exceeding
revenue.
As discussed above, the net cost shows the financial burden that was placed on the State and the
School District’s taxpayers by each of these functions. Since property taxes for operations and
unrestricted state aid constitute the vast majority of district operating revenue sources, the
Board of Education and administration must annually evaluate the needs of the School District
and balance those needs with state-prescribed available unrestricted resources.
The School District’s Funds
As we noted earlier, the School District uses funds to help it control and manage money for
particular purposes. Looking at funds helps the reader consider whether the School District is
being accountable for the resources taxpayers and others provide to it and may provide more
insight into the School District’s overall financial health.
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As the School District completed this year, the governmental funds reported a combined fund
balance of $16.3 million, a decrease of approximately $6.8 million from the previous year. The
primary reason for the decrease is the General Fund operating expenditures exceeding revenue.
In the General Fund, our principal operating fund, the fund balance decreased $7.2 million to
$12.0 million. Budgeted expenditures were estimated to exceed revenue by $9.2 million. The
School District budget advisory committee has taken a long-range approach to balancing cost
reductions with a responsible use of fund balance to ride the current economic tide in Michigan.
Working with our collective bargaining units, the School District reached a three-year wage and
benefit package with the School District’s largest bargaining unit, the teachers. The three-year
agreement, which expires June 30, 2016, provides for half-step movement on the step schedule
up to $1,500 as well as a one-time payment of $1,100 for teachers at the top of the pay scale in
year one. Year two provides for half-step movement on the step schedule up to $1,500 as well
as a one-time payment of $1,100 for teachers at the top of the pay scale if the General Fund
fund balance exceeds 12 percent at June 30, 2013. Year three provides for half-step movement
on the step schedule up to $1,500 as well as a one-time payment of $1,100 for teachers at the
top of the pay scale if the General Fund fund balance exceeds 12 percent at June 30, 2014. As
the fund balance at June 30, 2014 is calculated at 8.3 percent, these payments will not be
required. Teachers will continue a 20 percent contribution toward the premium cost of health,
dental, and vision insurance which began January 1, 2012. This contract includes additional time
needed to effectively implement PLC/Ts. The School District also has wage and benefit
agreements with its various support units: education support personnel, custodial, maintenance
and nutrition services, and transportation which expire June 30, 2016. The educational support
personnel unit agreed to a reduction in vacation days for the paraprofessional staff, elimination of
the positive attendance incentive, and step freezes for two years in exchange for an off-schedule
payment in years one and two. The other agreements include varying wage and step freezes for
the custodial, maintenance and nutrition services, and transportation units in the first year. Onetime off-schedule payments will be given in year two. Year three provides for an additional offschedule payment if the General Fund fund balance exceeds 12 percent at June 30, 2014. These
groups will continue a 20 percent to 30 percent contribution toward the premium cost of
health, dental, and vision insurance which began July 1, 2011. During fiscal 2014, additional work
of the Benefits Advisory Committee concluded with additional revisions to the benefit plans
whereby the School District agreed to forego employee contributions for dental and vision
coverage which are not part of Michigan law. We understand the challenges that will be placed
before us to have a balanced budget and continue to examine further efficiencies and
collaborative efforts to reduce costs.
The General Fund fund balance is available to fund costs related to school operating purposes,
for future state funding shortfalls, and for working capital.
The Special Education Center Program Fund balance increased slightly to cover future planned
use of fund balance for one-time costs.
10
76
The other nonmajor funds include the Debt Service Funds, Maintenance/Bus Purchases Capital
Projects Fund, the Technology/Other Projects Capital Projects Fund, and Nutrition Services
Fund. Overall, the Debt Service Funds showed a fund balance increase of approximately
$292,000. This increase is due mainly to ensure that the School District has sufficient reserves
to pay for the State tax tribunal settling cases for which there is no provision in the State Aid Act
to reimburse the debt service funds. Millage rates are determined annually to ensure that the
School District accumulates sufficient resources to pay annual bond issue-related debt service,
and the effect of these tax tribunal decisions has been incorporated in these rates. The Debt
Service Funds fund balances are restricted since they can only be used to pay debt service
obligations.
The Nutrition Services Fund experienced an increase in fund balance of approximately $98,000.
Lunch and breakfast prices have remained unchanged and the department is addressing future
capital needs.
The Maintenance/Bus Purchases Capital Projects Fund was created during the 2004-2005 fiscal
year to separate large capital and nonoperating expenditures from general operations of the
School District. Transfers from the General Fund are made to this fund based upon the capital
projects budgeted for the fiscal year.
The Technology/Other Projects Capital Projects Fund was previously considered a major fund.
Transfers from the General Fund were the major sources of revenue used to purchase
technology related equipment. As pressure continues on General Fund operations, limited, if
any, dollars are available to fund technology purchases. Alternatives will need to be pursued in
the future to meet School District needs.
General Fund Budgetary Highlights
Over the course of the year, the School District revises its budget as it attempts to deal with
unexpected changes in revenue and expenditures. State law requires that the budget be
amended to ensure that expenditures do not exceed appropriations. The final amendment to
the budget was adopted before year end (a schedule showing the School District’s original and
final budget amounts compared with amounts actually paid and received is provided in the
required supplemental information of these financial statements).
There were revisions made to the revenue in the 2013-2014 General Fund original budget. The
revisions, totaling a net increase of approximately $1.8 million, consisted mainly of an increase in
state funding of approximately $5.4 million to reflect additional funding for retirement
obligations, best practices, and performance funding, coupled with a loss in state funding of
approximately $2.6 million due to a larger than expected decline in pupils and a decrease in local
funding of approximately $.9 million based upon revised property tax values, and adjustment of
grant awards.
11
77
There were revisions made to the expenditures in the 2013-2014 General Fund original budget.
Budgeted expenditures were increased by $5.9 million on a net basis due to actual staffing in
place, an increase in employee benefit costs due to the lack of realized benefit savings of
approximately $1.3 million, an increase in retirement costs of approximately $3.7 million for the
UAAL (unfunded accrued actuarial liability) costs, and adjustments of grant awards.
The difference between final budgeted expenditures and actual expenditures was $2,717,499, or
1.86 percent less than budgeted. The reasons for the differences, on a net basis, are as follows:
•
Grant expenditures, budgeted upon award amounts, were below projections by
approximately $815,000.
•
Utility costs were below projections by approximately $120,000.
•
Substitute costs were below projections by approximately $166,000.
•
Building budgets and teacher/administrator conference accounts were below projections,
with balances remaining at year end totaling approximately $599,000.
•
Many departmental budgets were below projections, with balances remaining at year end
totaling approximately $352,000.
•
Employee wage and wage-related benefit costs were below projections by $341,000.
•
Employee fringe benefit costs were below projections by $25,000.
•
Property tax tribunal settlements were below projections by $299,000.
Other financing sources actual balances were higher than the final budget due to expenditures
being lower in the Special Education Center Fund, which allowed more funds to be transferred
to the General Fund.
Capital Assets and Debt Administration
Capital Assets
At June 30, 2014 and 2013, the School District had $110,568,500 and $114,708,092,
respectively, invested in a broad range of capital assets, including land, buildings, and furniture
and equipment. This amount represents a net decrease (including additions, deductions, and
depreciation) of $4,139,592 from last year.
12
78
June 30
2014
Land
Construction in progress
Buildings and building improvements
Buses and other vehicles
Furniture and equipment
$
1,022,344 $
14,871
169,281,502
10,283,128
11,799,527
1,022,344
64,281
168,966,929
10,363,018
11,310,147
192,401,372
191,726,719
81,832,872
77,018,627
$ 110,568,500
$ 114,708,092
Total capital assets
Less accumulated depreciation
Net capital assets
2013
This year’s additions of $754,543 included office furniture and equipment, computer network
equipment, maintenance equipment, scanners, buses and vehicles, playground equipment,
several roof projects, secure entrance and buzzer systems at each school, and the completion of
several parking lots.
Capital additions for 2014-2015 will be approximately the same amount expended in the 20132014 fiscal year as the School District is committed to funding projects to maintain its facilities.
We present more detailed information about our capital assets in Note 5 to the financial
statements.
Debt
At the end of this year, the School District had $28,575,000 in bonds outstanding versus
$34,925,000 in the previous year - a decrease of 18.2 percent. Those bonds consisted of the
following:
$
2004 general obligation bonds
2014
2013
$
17,520,000
11,055,000
2,150,000
21,595,000
11,180,000
$ 28,575,000
Total general obligation bonds
$ 34,925,000
During 2014, Moody’s reviewed and downgraded the School District’s credit rating from Aa1 to
Aa2. The current Standard & Poor’s rating given to the District in 2010 remains at AA. The
State limits the amount of general obligation debt that schools can issue to 15 percent of the
assessed value of all taxable property within the School District’s boundaries. If the School
District issues qualified debt, i.e., debt backed by the State of Michigan, such obligations are not
subject to this debt limit. The School District’s outstanding qualified general obligation debt of
$28.575 million is significantly below this $492.3 million statutorily imposed limit.
13
79
Other obligations include accrued vacation pay, sick leave, and self-insurance obligations. We
present more detailed information about our long-term liabilities in Note 7 to the basic financial
statements.
Economic Factors and Next Year’s Budgets and Rates
Our elected officials and administration considered many factors when setting the School
District’s 2015 fiscal year budget. One of the most important factors affecting the budget is our
student count. The state foundation revenue is determined by multiplying the blended student
count by the foundation allowance per pupil. The blended count for the 2015 fiscal year is
90 percent and 10 percent of the October 2014 and February 2015 student counts, respectively.
The 2015 budget was adopted in June 2014, based on an estimate of students that will be
enrolled in September 2014. Approximately 79 percent of total General Fund revenue is from
the foundation allowance. Under state law, the School District cannot assess additional property
tax revenue for general operations. As a result, School District funding is heavily dependent on
the State’s ability to fund local school operations. Based on early enrollment data at the start of
the 2015 school year, we anticipate that the fall student count will be approximately the same as
the estimates used in creating the 2014-2015 budget. Once the final student count and related
per pupil funding are validated, state law requires the School District to amend the budget if
actual School District resources are not sufficient to fund original appropriations. The legislature
approved a $50 increase in the 2014-2015 foundation allowance. The foundation allowance is
approximately the same as the 2002-2003 level.
Since the School District’s revenue is heavily dependent on state funding and the health of the
State’s School Aid Fund, the actual revenue received depends on the State’s ability to collect
revenue to fund its appropriation to school districts. With the 2012 changes to the MPSERS
pension system, the legislature also included a provision to keep the health portion charged to
school districts at a flat rate and any increase would come from the School Aid Fund. The rate
paid by the School District varies based upon the plan selected by the employee this past year.
This puts additional pressure on the fund for the available resources to distribute to schools. The
State periodically holds a revenue-estimating conference to estimate revenue. The next
revenue-estimating conference has not been scheduled at the present time. The school aid
budget now includes appropriations for community colleges and higher education as well. The
legislature will need to make drastic budget cuts or determine alternate revenue sources should
the funding sources identified fall short of projections. The governor continues to look at
overhauling the current funding structure. Funding P-20 schools is a high priority for the
governor which could have a drastic negative impact on current K-12 school districts and their
available resources.
During 2013, the School District settled labor contracts with its unions. The financial impact of
the 2013 settlements on 2015 operations resulted in an increase in costs of approximately $1.0
million; however, these settlements provide the School District with known forecasting data as
well as instructional day calendars through 2016. All labor contracts expire on June 30, 2016.
14
80
Contacting the School District’s Management
This financial report is intended to provide our taxpayers, parents, and investors with a general
overview of the School District’s finances and to show the School District’s accountability for the
money it receives. If you have any questions about this report or need additional information,
we welcome you to contact the business office.
15
81
June 30, 2014
Governmental
Activities
Assets
Cash and investments (Note 3)
Receivables:
Taxes
Accounts receivable
Due from other governmental units
Inventories
Deposits
Prepaid costs
Capital assets not being depreciated (Note 5)
Capital assets being depreciated - Less accumulated depreciation of
$81,832,872 (Note 5)
$
65,000
685,651
15,954,781
131,280
374,258
1,101,759
1,037,215
109,531,285
Total assets
150,619,923
Liabilities
Accounts payable
Accrued payroll and other liabilities
Interest payable
Due to other governmental units
Unearned revenue (Note 4)
Long-term liabilities (Note 7):
Bonds and contracts payable, due within one year
Compensated absences and other long-term liabilities, due within
one year
Bonds and contracts payable, due in more than one year
Compensated absences and other long-term liabilities, due in more
than one year
1,812,971
19,292,135
219,700
86,848
1,180,165
6,367,452
1,724,163
23,258,566
2,962,365
Total liabilities
56,904,365
Net Position
Net investment in capital assets
Restricted for:
Debt service
Special education
Nutrition services
80,942,482
786,414
2,050,345
932,993
9,003,324
Unrestricted
$
Total net position
The Notes to Financial Statements are
an Integral Part of this Statement.
21,738,694
16
82
93,715,558
Statement of Activities
Governmental
Activities
Program Revenue
Net (Expense)
Operating
Revenue and
Charges for
Grants/
Changes in Net
Services
Contributions
Position
Expenses
Functions/Programs
Primary government - Governmental activities:
Instruction
Support services
Nutrition services
Athletics
Community services
Depreciation (unallocated)*
Total primary government Governmental activities
$
93,402,687
54,103,272
3,648,056
1,972,380
1,351,112
1,682,306
3,054,974
$ 159,214,787
$
141,332
384,303
2,177,921
657,129
1,126,506
-
$ 4,487,191
$
20,312,988
10,127,648
1,607,739
881,763
-
$
$ 32,930,138
(121,797,458)
General revenue:
Taxes:
Property taxes - Levied for general purposes
Property taxes - Levied for debt services
State aid not restricted to specific purposes
Interest and investment earnings
41,860,819
8,279,854
67,506,547
61,865
1,902,789
Other
119,611,874
Total general revenue
(2,185,584)
95,901,142
* Excludes direct depreciation expense of the various functions/programs
(72,948,367)
(43,591,321)
137,604
(1,315,251)
657,157
(1,682,306)
(3,054,974)
17
83
$
93,715,558
Governmental Funds
Balance Sheet
June 30, 2014
Special
General Fund
Other
Education
Nonmajor
Center
Governmental
Program
Funds
Total
Assets
Receivables:
Taxes
Accounts receivable
Due from other funds (Note 6)
Inventories
Prepaid costs
Total assets
$
16,835,064
$
-
$
1,419,938
$
18,255,002
62,000
610,551
15,869,016
74,256
91,810
743,933
2,225,213
-
3,000
85,765
986,023
39,470
-
65,000
610,551
15,954,781
3,285,492
131,280
743,933
$ 34,286,630
$ 2,225,213
$ 2,534,196
$ 39,046,039
$
$
$
$
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued payroll
Due to other funds (Note 6)
Due to other governmental units
Unearned revenue (Note 4)
Total liabilities
970,054
15,314,678
4,459,623
65,662
1,112,306
21,922,323
Deferred Inflow of Resources - Unavailable
revenue (Note 4)
Total liabilities and deferred inflow
of resources
396,238
22,318,561
Fund Balances
Nonspendable:
Inventories
Prepaid costs
Restricted:
Special education center program
Nutrition services
Debt service
Committed:
Contractual obligations - Retirement and sick pay
Contractual obligations - Vacation pay
Cash flow deficiency for 2014/2015
Capital projects
Assigned:
Budgeted use of fund balance in 2014/2015
91,810
743,933
-
Unassigned
Total fund balances
Total liabilities and fund balances
12,304
141,378
21,186
174,868
174,868
2,050,345
-
2,962,365
349,537
3,489,436
-
-
4,330,988
-
-
159,320
7,682
67,859
234,861
-
1,141,678
15,463,738
4,459,623
86,848
1,180,165
22,332,052
396,238
234,861
22,728,290
39,470
-
131,280
743,933
893,523
786,414
2,050,345
893,523
786,414
579,928
2,962,365
349,537
3,489,436
579,928
-
4,330,988
-
11,968,069
2,050,345
2,299,335
16,317,749
$ 34,286,630
$ 2,225,213
$ 2,534,196
$ 39,046,039
18
84
Governmental Funds
Reconciliation of the Balance Sheet
to the Statement of Net Position
June 30, 2014
$ 16,317,749
Amounts reported for governmental activities in the statement
of net position are different because:
Capital assets used in governmental activities are not
financial resources and are not reported in the funds:
Cost of capital assets
Accumulated depreciation
Total
$ 192,401,372
(81,832,872)
110,568,500
Receivables are not available to pay current period
expenditures and are therefore deferred in the funds
Long-term liabilities are not due and payable in the current
period and are not reported in the funds:
Bonds payable including premium
Compensated absences
Workers' compensation self-insurance liability
396,238
(29,626,018)
(3,958,819)
(727,709)
Voluntary separation incentive payment is not due and payable
in the current period and not reported in the funds
(547,000)
Accrued interest payable is not included as a liability in the
governmental funds
(219,700)
Internal Service Fund is included as part of the
governmental activities
1,512,317
$ 93,715,558
Net Position of Governmental Activities
19
85
Governmental Funds
Statement of Revenue, Expenditures, and
Changes in Fund Balances
General Fund
Revenue
Local sources
State sources
Federal sources
Interdistrict sources
Total revenue
Expenditures
Current:
Instruction
Support services
Community services
Nutrition services
Athletics
Debt service:
Principal
Interest and other
Intergovernmental payments
Capital outlay
Total expenditures
Excess of Revenue (Under) Over
Expenditures
Other Financing Sources (Uses)
Proceeds from sale of capital assets
Transfers in (Note 6)
Transfers out (Note 6)
Total other financing
sources (uses)
$
45,970,188
78,807,027
4,249,307
821,891
Nonmajor
Center
Governmental
Program
Funds
Total
129,848,413
14,076,925
12,079,205
156,004,543
88,445,087
51,540,695
1,329,693
1,972,380
4,335,233
2,023,804
-
3,646,676
-
92,780,320
53,564,499
1,329,693
3,646,676
1,972,380
129,529
-
463,334
-
6,350,000
1,638,386
901,333
6,350,000
1,638,386
592,863
901,333
143,417,384
6,822,371
12,536,395
162,776,150
(13,568,971)
7,254,554
(457,190)
(6,771,607)
8,197
7,284,060
(875,000)
(7,234,615)
936,000
(110,445)
8,197
8,220,060
(8,220,060)
6,417,257
(7,234,615)
825,555
Fund Balances - Beginning of year
Education
$ 10,431,748
149,789
1,457,950
39,718
(7,151,714)
Fund Balances - End of year
Other
2,256,326
11,820,599
Net Change in Fund Balances
$
Special
$
56,401,936
81,213,142
5,707,257
12,682,208
8,197
19,939
368,365
19,119,783
2,030,406
1,930,970
23,081,159
$ 11,968,069
$ 2,050,345
$ 2,299,335
$ 16,317,749
20
86
(6,763,410)
Governmental Funds
Reconciliation of the Statement of Revenue, Expenditures,
and Changes in Fund Balances of Governmental Funds
to the Statement of Activities
$ (6,763,410)
Net Change in Fund Balances - Total Governmental Funds
Amounts reported for governmental activities in the statement
of activities are different because:
Governmental funds report capital outlays as expenditures; in
the statement of activities, these costs are allocated over
their estimated useful lives as depreciation:
Depreciation expense
Capital outlay subject to capitalization
$ (4,894,135)
754,543
Total
(4,139,592)
Revenue is recorded in the statement of activities when
earned; it is not reported in the funds until collected
or collectible within 60 days of year end
Accrued interest is recorded in the statement of activities when
incurred; it is not reported in governmental funds until paid
Accrued voluntary separation incentive payments are reported as
expenditures when financial resources are used in governmental funds
Amortization of bond premium
92,522
(43,920)
(547,000)
217,452
Repayment of bond principal is an expenditure in the
governmental funds, but not in the statement of activities
(where it reduces long-term debt)
6,350,000
Changes in compensated absences and other long-term liabilities
are reported as expenditures when financial resources
are used in the governmental funds and transfers
of opening balances to Internal Service Fund
1,778,443
Internal Service Fund is included as part of the
governmental activities
869,921
Change in Net Position of Governmental Activities
21
87
$ (2,185,584)
Proprietary Fund - Internal Service Fund
June 30, 2014
Benefit
Stabilization
Fund
Assets
Cash (Note 3)
Receivables
Due from other funds (Note 6)
Deposits
Prepaids
$
Total assets
5,465,007
Liabilities - Current liabilities
Accounts payable
Accrued liabilities
671,293
3,281,397
Total current liabilities
3,952,690
Net Position - Unrestricted
3,483,692
844
1,248,387
374,258
357,826
$
22
88
1,512,317
Statement of Revenue, Expenses, and Change in Net Position
Benefit
Stabilization
Fund
Operating Revenues
Charges for services
Other
$
Total operating revenues
21,264,304
706,139
21,970,443
Operating Expenses
Cost of insurance claims
Premiums
20,384,156
716,716
Total operating expenses
21,100,872
Operating Income
869,571
350
Nonoperating Revenues - Interest income
869,921
642,396
$
23
89
1,512,317
Statement of Cash Flows
Benefit
Stabilization
Fund
Cash Flows from Operating Activities
Receipts from interfund services
Claims and premiums paid
Other receipts
$ 20,224,083
(18,019,149)
636,012
Net cash provided by operating activities
2,840,946
Cash Flows from Investing Activities - Interest
350
Net Increase in Cash and Cash Equivalents
2,841,296
Cash - Beginning of year
642,396
Cash - End of year
$3,483,692
Reconciliation of operating income to net cash provided
by operating activities:
Adjustment to reconcile operating income
to net cash provided by operating activities Change in assets and liabiltities:
Receivables
Deposits
Prepaids
Due from other funds
Accounts payable
Accrued liabilities
Net cash provided by operating activities
24
90
$
869,571
(844)
(374,258)
(357,826)
(1,248,387)
671,293
3,281,397
$2,840,946
Fiduciary Fund
Statement of Fiduciary Assets and Liabilities
June 30, 2014
Student Activities
Agency Fund
Assets
Accounts receivable
Total assets
Liabilities
Accounts payable
Due to other funds (Note 6)
Due to student groups
Total liabilities
25
91
$
1,049,731
8,558
$
1,058,289
$
49,257
74,256
934,776
$
1,058,289
June 30, 2014
Note 1 - Summary of Significant Accounting Policies
The accounting policies of Farmington Public School District (the “School District”)
conform to accounting principles generally accepted in the United States of America
(GAAP) as applicable to governmental units. The following is a summary of the
significant accounting policies used by the School District:
Reporting Entity
The School District is governed by an elected seven-member Board of Education. The
accompanying financial statements have been prepared in accordance with criteria
established by the Governmental Accounting Standards Board for determining the
various governmental organizations to be included in the reporting entity. These criteria
include significant operational financial relationships that determine which of the
governmental organizations are a part of the School District’s reporting entity, and which
organizations are legally separate component units of the School District. Based on the
application of the criteria, the School District does not contain any component units.
Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the
statement of activities) report information on all of the nonfiduciary activities of the
primary government. For the most part, the effect of interfund activity has been
removed from these statements. Governmental activities, which normally are supported
by taxes and intergovernmental revenue, are reported separately from business-type
activities, which rely to a significant extent on fees and charges for support. All of the
School District’s government-wide activities are considered governmental activities.
The statement of activities demonstrates the degree to which the direct expenses of a
given function or segment are offset by program revenue. Direct expenses are those
that are clearly identifiable with a specific function. Program revenue includes (1)
charges to customers or applicants who purchase, use, or directly benefit from goods,
services, or privileges provided by a given function and (2) grants and contributions that
are restricted to meeting the operational or capital requirements of a particular function.
Taxes, intergovernmental payments, and other items not properly included among
program revenue are reported instead as general revenue.
Separate financial statements are provided for governmental funds, the proprietary fund,
and fiduciary funds, even though the latter are excluded from the government-wide
financial statements. Major individual governmental funds are reported as separate
columns in the fund financial statements.
26
92
June 30, 2014
Note 1 - Summary of Significant Accounting Policies (Continued)
Measurement Focus, Basis of Accounting, and Financial Statement Presentation
Government-wide Financial Statements - The government-wide financial statements
are reported using the economic resources measurement focus and the accrual basis of
accounting. Revenue is recorded when earned and expenses are recorded when a
liability is incurred, regardless of the timing of related cash flows. Property taxes are
recognized as revenue in the year for which they are levied. Grants, categorical aid, and
similar items are recognized as revenue as soon as all eligibility requirements imposed by
the provider have been met.
As a general rule, the effect of interfund activity has been eliminated from the
government-wide financial statements.
When an expense is incurred for purposes for which both restricted and unrestricted net
position or fund balance are available, the School District’s policy is to first apply
restricted resources. When an expense is incurred for purposes for which amounts in
any of the unrestricted fund balance classifications could be used, it is the School
District’s policy to spend funds in this order: committed, assigned, and unassigned.
Amounts reported as program revenue include (1) charges to customers or applicants
for goods, services, or privileges provided, (2) operating grants and contributions, and (3)
capital grants and contributions. Internally dedicated resources are reported as general
revenue rather than as program revenue. Likewise, general revenue includes all taxes
and unrestricted state aid.
Fund-based Financial Statements - Governmental fund financial statements are
reported using the current financial resources measurement focus and the modified
accrual basis of accounting. Revenue is recognized as soon as it is both measurable and
available. Revenue is considered to be available if it is collected within the current period
or soon enough thereafter to pay liabilities of the current period. Revenue not meeting
this definition is classified as a deferred inflow of resources. For this purpose, the
government considers revenue to be available if it is collected within 60 days of the end
of the current fiscal period. Expenditures generally are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as
expenditures related to compensated absences and claims and judgments, are recorded
only when payment is due.
Property taxes, unrestricted state aid, intergovernmental grants, and interest associated
with the current fiscal period are all considered to be susceptible to accrual and have
been recognized as revenue of the current fiscal period. All other revenue items are
considered to be available only when cash is received by the School District.
27
93
June 30, 2014
Fiduciary fund statements report assets and liabilities held by the School District in a
trustee capacity or as an agent. They do not involve the measurement of results of
operations. Fiduciary fund statements are reported using the accrual basis of accounting.
Proprietary fund statements are also reported using the economic resources
measurement focus and the accrual basis of accounting. Proprietary funds distinguish
operating revenue and expenses from nonoperating items. Operating revenue and
expenses generally result from providing services and producing and delivering goods in
connection with a proprietary fund’s principal ongoing operations. The principal revenue
of the proprietary fund relates to charges to other funds for benefit services. Operating
expenses for the proprietary fund include the cost of health, dental and vision claims,
administrative expenses, costs for life insurance, and long-term disability benefits. All
revenue and expenses not meeting this definition are reported as nonoperating revenue
and expenses.
The School District reports the following major governmental funds:
General Fund - The General Fund is the School District’s primary operating fund. It
accounts for all financial resources of the School District, except those required to be
accounted for in another fund.
Special Education Center Program Fund - The Special Education Center Program
Fund is a special revenue fund that is used to record all transactions associated with
special education center programs administered by the School District on behalf of the
ISD. The main sources of revenue for this fund are the tuition and PA-18 funds received
from the ISD and the special education funds received from the State.
The School District reports the following nonmajor funds:
Nutrition Services Fund - The Nutrition Services Fund is a special revenue fund that is
used to record all transactions of food sales to pupils at all School District school
buildings. The main sources of revenue for this fund are food sales to pupils,
free/reduced breakfast and lunch reimbursement from federal funds, and funds received
from the State.
2004, 2005, and 2013 Debt Service Funds - The 2004, 2005, and 2013 Debt Service
Funds are used to record tax and interest revenue and the payment of interest, principal,
and other expenditures on long-term debt.
Technology/Other Projects Capital Project Fund - The Technology/Other Projects
Capital Project Fund is financed by support of the General Fund and is used for the
replacement and addition of computers and other related technology. The fund
operates until the purpose for which it was created is accomplished.
28
94
June 30, 2014
Maintenance/Bus Purchases Fund - The Maintenance/Bus Purchases Fund is a capital
projects fund that is financed by support of the General Fund and is used for purchasing
buses and funding maintenance projects throughout the School District. The fund
operates until the purpose for which it was created is accomplished.
Internal Service Fund - The Internal Service Fund accounts for benefit services
provided to other funds of the School District on a cost-reimbursement basis.
In addition, the School District maintains an Agency Fund. The Agency Fund is used to
record the transactions of student and community groups for school and school-related
purposes. The funds are segregated and held in trust for the students.
Assets, Liabilities, and Net Position or Equity
Deposits and Investments - Cash and cash equivalents include cash on hand, demand
deposits, and short-term investments with a maturity of three months or less when
acquired. Investments are stated at fair value. Pooled investment income from each of
the School District’s funds is generally allocated to each fund using a weighted average of
balance for the principal.
Receivables and Payables - In general, outstanding balances between funds are
reported as “due to/from other funds.” Activities between funds that are representative
of lending/borrowing arrangements outstanding at the end of the fiscal year are referred
to as “advances to/from other funds.”
All trade and property tax receivables are shown net of an allowance for uncollectible
amounts. The School District considers all accounts receivable to be fully collectible;
accordingly, no allowance for uncollectible amounts is recorded. Property taxes are
levied on July 1 for taxes due August 31 and December 1 for the remainder on the
taxable valuation of property as of the preceding December 31. Taxes are considered
delinquent on March 1 of the following year. At this time, penalties and interest are
assessed and the total obligation is added to the county tax rolls.
Inventories and Prepaid Costs - Inventories are valued at cost, on a first-in, first-out
basis. Inventories of governmental funds are recorded as expenditures when consumed
rather than when purchased. Certain payments to vendors reflect costs applicable to
future fiscal years and are recorded as prepaid costs in both government-wide and fund
financial statements. Prepaid costs of governmental funds are recorded as expenditures
when consumed rather than when purchased.
29
95
June 30, 2014
Capital Assets - Capital assets, which include land, buildings, equipment, and vehicles,
are reported in the governmental activities column in the government-wide financial
statements. Capital assets are defined by the government as assets with an initial
individual cost of more than $5,000 and an estimated useful life in excess of one year.
Such assets are recorded at historical cost or estimated historical cost if purchased or
constructed. Donated capital assets are recorded at estimated fair market value at the
date of donation. Costs of normal repair and maintenance that do not add to the value
or materially extend asset life are not capitalized. The School District does not have
infrastructure-type assets.
Buildings, equipment, and vehicles are depreciated using the straight-line method over
the following useful lives:
20-50 years
5-10 years
5-10 years
Construction in progress and land are not depreciated. Construction in progress is
reclassified to the appropriate category once placed in service. It is then depreciated
according to the useful lives listed in the above table.
Compensated Absences - The liability for compensated absences reported in the
government-wide statements consists of unpaid, accumulated annual vacation and sick
leave balances. The liability has been calculated using the vesting method in accordance
with the six collective bargaining agreements or employment contracts, in which leave
amounts for both employees who are currently eligible to receive termination payments
and other employees who are expected to become eligible in the future to receive such
payments upon termination are included.
Long-term Obligations - In the government-wide financial statements, long-term debt
and other long-term obligations are reported as liabilities in the statement of net
position. Bond premiums and discounts are deferred and amortized over the life of the
bonds using the effective interest method. Bonds payable are reported net of the
applicable bond premium or discount. Bond issuance costs are reported as debt service
expenditures.
The face amount of debt issued is reported as other financing sources. Premiums
received on debt issuances are reported as other financing sources while discounts are
reported as other financing uses. Issuance costs are reported as debt service
expenditures.
In the fund financial statements, governmental fund types recognize bond premiums and
discounts, as well as bond issuance costs, during the current period.
30
96
June 30, 2014
Deferred Inflows of Resources - In addition to liabilities, the statement of financial
position will sometimes report a separate section for deferred inflows of resources. This
separate financial statement element, deferred inflows of resources, represents an
acquisition of net position that applies to a future period and therefore will not be
recognized as an inflow of resources (revenue) until that time. The School District has
only one type of item, which arises only under a modified accrual basis of accounting,
that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is
reported only in the governmental funds balance sheet. The governmental funds report
unavailable revenues from tuition, grants, and categorical aid payments. These amounts
are deferred and recognized as an inflow of resources in the period that the amounts
become available.
Fund Balance - In the fund financial statements, governmental funds report the
following components of fund balance:
•
Nonspendable: Amounts that are not in spendable form or are legally or contractually
required to be maintained intact
•
Restricted: Amounts that are legally restricted by outside parties, constitutional
provisions, or enabling legislation for use for a specific purpose
•
Committed: Amounts that have been formally set aside by the Board of Education for
use for specific purposes. Commitments are made and can be rescinded only via
resolution of the Board of Education.
•
Assigned: Intent to spend resources on specific purposes expressed by the Board of
Education or superintendent, who is authorized by policy approved by the Board of
Education to make assignments. The budget use of fund balance in 2014/2015 is
$5,583,613; however, there is insufficient unassigned fund balance to cover the projected
use of fund balance by $1,252,625. Therefore, $4,330,988 has been assigned.
•
Unassigned: Amounts that do not fall into any other category above. This is the residual
classification for amounts in the General Fund and represents fund balance that has not
been assigned to other funds and has not been restricted, committed, or assigned to
specific purposes in the General Fund. In other governmental funds, only negative
unassigned amounts are reported, if any, and represent expenditures incurred for specific
purposes exceeding the amounts previously restricted, committed, or assigned to those
purposes.
31
97
June 30, 2014
The Board of Education has adopted a fund balance policy. The fund balance policy
prescribes the minimum fund balance as 8 percent to 12 percent of expenditures in the
General Fund. This is deemed to be the prudent amount to provide working capital to
meet cash flow needs and avoid borrowing, serve as a budget stabilization fund, and
provide for unanticipated or emergency expenditures.
Comparative Data - Comparative data is not included in the School District’s financial
statements.
Upcoming Accounting Pronouncement - In June 2012, the GASB issued Statement
No. 68, Accounting and Financial Reporting for Pensions. Statement No. 68 requires
governments providing defined benefit pensions to recognize their unfunded pension
benefit obligation as a liability for the first time, and to more comprehensively and
comparably measure the annual costs of pension benefits. This net pension liability that
will be recorded on the government-wide, proprietary, and discretely presented
component units statements will be computed differently than the current unfunded
actuarial accrued liability, using specific parameters set forth by the GASB. The
statement also enhances accountability and transparency through revised note
disclosures and required supplemental information. The School District is currently
evaluating the impact this standard will have on the financial statements when adopted;
however, the impact is expected to be material. The provisions of this statement are
effective for financial statements for the year ending June 30, 2015.
Note 2 - Stewardship, Compliance, and Accountability
Budgetary Information - Annual budgets are adopted on a basis consistent with
accounting principles generally accepted in the United States of America and state law for
the General Fund and special revenue funds. All annual appropriations lapse at fiscal year
end. The School District also elected to adopt annual budgets for its debt service funds
and capital projects funds.
32
98
June 30, 2014
Note 2 - Stewardship, Compliance, and Accountability (Continued)
The budget document presents information by fund and function. The legal level of
budgetary control adopted by the governing body (i.e., the level at which expenditures
may not legally exceed appropriations) is the function level. State law requires the
School District to have its budget in place by July 1. Expenditures in excess of amounts
budgeted are a violation of Michigan law. State law permits districts to amend their
budgets during the year. Two amendments to the General Fund, in January 2014 and
June 2014, were approved by the Board of Education during the year to accommodate
significant changes in revenue and expenditures expected. These changes were
highlighted on pages 11 and 12 of the General Fund budgetary highlights, and in summary
include an increase in state funding due to additional categoricals, the adjustment of state
categorical funding based upon the reconciliation of prior year’s actual special education
expenditures, and a decrease in federal funding based upon current grant awards.
Budgeted expenditures and other uses decreased on a net basis due to actual staffing in
place, a reduction in employee benefit costs, addition of a half-step payment to teachers
eligible for movement on the step schedule, and adjustment of grant awards.
Encumbrance accounting is employed in governmental funds. Encumbrances (e.g.,
purchase orders and contracts) outstanding at year end are reported as assignments of
fund balances and do not constitute expenditures or liabilities because the goods or
services have not been received as of year end; the commitments will be reappropriated
and honored during the subsequent year. Since there was insufficient fund balance
available, the encumbrances are not included in assigned fund balance at June 30, 2014.
Excess of Expenditures Over Appropriations in Budgeted Funds - The School
District did not have any significant expenditure budget variances.
Note 3 - Deposits and Investments
State statutes and the School District’s investment policy authorize the School District to
make deposits in the accounts of federally insured banks, credit unions, and savings and
loan associations that have offices in Michigan. The School District is allowed to invest in
U.S. Treasury or agency obligations, U.S. government repurchase agreements, bankers’
acceptances, commercial paper rated prime at the time of purchase that matures not
more than 270 days after the date of purchase, mutual funds, and investment pools that
are composed of authorized investment vehicles. The School District’s deposits are in
accordance with statutory authority.
The School District has designated one bank for the deposit of its funds.
33
99
June 30, 2014
Note 3 - Deposits and Investments (Continued)
The School District’s cash and investments are subject to several types of risk, which are
examined in more detail below:
Custodial Credit Risk of Bank Deposits
Custodial credit risk is the risk that in the event of a bank failure, the School District’s
deposits may not be returned to it. The School District’s investment policy requires that
financial institutions be evaluated and only those with an acceptable risk level be used for
the School District’s deposits for custodial credit risk. The School District evaluates each
financial institution with which it deposits funds and assesses the level of risk of each
institution; only those institutions with an acceptable estimated risk level are used as
depositories. At June 30, 2014, the School District did not have any deposit balances.
Custodial Credit Risk of Investments
Custodial credit risk is the risk that, in the event of the failure of the counterparty, the
School District will not be able to recover the value of its investments or collateral
securities that are in the possession of an outside party. The School District’s policy for
custodial credit risk states that custodial credit risk will be minimized by limiting
investments to the types of securities allowed by state law and by pre-qualifying the
financial institutions, broker/dealers, intermediaries, and advisors with which the School
District will do business using the criteria established in the investment policy. The
School District does not have investments with custodial credit risk.
Interest Rate Risk
Interest rate risk is the risk that the value of investments will decrease as a result of a rise
in interest rates. The School District’s investment policy does not restrict investment
maturities, other than commercial paper which can only be purchased with a 270-day
maturity. The School District’s policy minimizes interest rate risk by structuring the
investment portfolio so that securities mature to meet cash requirements for ongoing
operations, thereby avoiding the need to sell securities in the open market; investing
operating funds primarily in shorter-term securities, liquid asset funds, money market
mutual funds, or similar investment pools; and limiting the average maturity in
accordance with the School District’s cash requirements.
Credit Risk
State law limits investments in commercial paper to the top two ratings issued by
nationally recognized statistical rating organizations. The School District’s investment
policy only allows purchases of commercial paper with ratings of A1/P1 and AA/Aa.
34
100
June 30, 2014
Note 3 - Deposits and Investments (Continued)
Concentration of Credit Risk
The School District uses a pooled fund with Michigan Liquid Asset Fund (MILAF). A
maximum of 30 percent of available funds may be invested in any one issuer. Since
MILAF is a pooled fund, it is not considered a single issuer under School District policy.
The investment advisor for the MILAF pool manages the investments under Rule 2a-7,
which applies to money market funds, of the Securities and Exchange Commission’s
Investment Act of 1940; however, there is no regulatory oversight for the investment
pool. The pool shares are monitored daily using a net asset value shock test. This daily
test ensures the fair value of the pool shares and removes the risk of the share value
dipping below a value of 1.0. The School District’s policy minimizes concentration of
credit risk by requiring diversification of the investment portfolio so that the impact of
potential losses from any one type of security or issuer will be minimized.
Foreign Currency Risk
Foreign currency risk is the risk that an investment denominated in the currency of a
foreign country could reduce its U.S. dollar value as a result of changes in foreign
currency exchange rates. State law and the School District’s policy prohibit investment in
foreign currency.
Note 4 - Unavailable/Unearned Revenue
Governmental funds report unavailable revenue in connection with receivables for
revenue that is not considered to be available to liquidate liabilities of the current period.
Governmental funds also defer unearned revenue recognition in connection with
resources that have been received but not yet earned. At the end of the current fiscal
year, the various components of unearned and unavailable revenue are as follows:
Deferred
Tuition and other
Grant and categorical aid payment received prior
to meeting all eligibility requirements
Grant and categorical aid payment not received
within 60 days of year end
Total
Inflow -
Liability -
Unavailable
Unearned
$
323,061
$
35
101
73,177 $ 1,052,340
127,825
-
396,238 $ 1,180,165
June 30, 2014
Note 5 - Capital Assets
Capital asset activity of the School District’s governmental activities was as follows:
Disposals
Assets not being depreciated:
Land
Construction in progress
Subtotal - Assets not being depreciated
Capital assets being depreciated:
Subtotal - Capital assets being depreciated
Accumulated depreciation:
Subtotal - Accumulated depreciation
Net capital assets being depreciated
Net capital assets
Balance
Reclassi-
June 30, 2013
fications
$
1,022,344
64,281
1,086,625
Additions
$
$
(247,848)
198,438
and
Balance
Adjustments
June 30, 2014
$
$
-
1,022,344
14,871
(247,848)
198,438
1,037,215
168,966,929
10,363,018
11,310,147
247,848
-
66,725
489,380
79,890
-
169,281,502
10,283,128
11,799,527
190,640,094
247,848
556,105
79,890
191,364,157
61,311,628
7,197,043
8,509,956
-
3,585,892
732,598
575,645
79,890
-
64,897,520
7,849,751
9,085,601
77,018,627
-
4,894,135
79,890
81,832,872
247,848
113,621,467
$ 114,708,092
$
-
(4,338,030)
-
109,531,285
$ (4,139,592) $
-
$ 110,568,500
Depreciation expense was charged to the following governmental activities for the year
ended June 30, 2014:
Governmental activities:
Instruction
Support services
Community services
Unallocated
Total governmental activities
$
807,539
1,010,203
21,419
3,054,974
$
4,894,135
The School District considers many assets to impact multiple activities; therefore,
allocation is not practical. The depreciation expense for these assets has been classified
as unallocated.
The commitments related to construction in progress are not significant at June 30, 2014.
36
102
June 30, 2014
Note 6 - Interfund Receivables, Payables, and Transfers
The composition of interfund balances is as follows:
Receivable Fund
Amount
Payable Fund
Due to/from other funds:
General Fund
Internal Service Fund
Special Education Center Fund
Nonmajor governmental funds
Fiduciary Fund
General Fund
General Fund
General Fund
$
Total
74,256
1,248,387
2,225,213
986,023
$ 4,533,879
The General Fund maintains the majority of the cash and investment accounts.
Interfund balances are created upon recording of the revenue and expenditures for each
applicable fund. All interfund balances are expected to be repaid within one year. The
General Fund disburses funds on behalf of the Fiduciary Fund and is reimbursed
accordingly.
Interfund Transfers
Transfers Out
Special
Transfers in:
General Fund
Nonmajor governmental funds
Total
Education
Nonmajor
General
Center
Governmental
Fund
Program
Funds
Total
$
875,000
$
7,173,615
61,000
$
110,445
-
$
7,284,060
936,000
$
875,000
$
7,234,615
$
110,445
$
8,220,060
General Fund transfers out are used by the applicable funds to support and maintain the
operations of the funds for the purpose for which they were created. County special
education dollars are recorded in the Special Education Center Program Fund and are
used to fund the center program operations, as well as tuition to send pupils to other
school district center programs. The remainder of the funds is transferred back to the
General Fund to fund non-center special education costs. Nutrition Services Funds are
transferred to the General Fund to cover excess costs related to operations for the
Nutrition Services Fund.
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June 30, 2014
Note 7 - Long-term Debt
The School District issues bonds, notes, and other contractual commitments to provide
for the acquisition and construction of major capital facilities and the acquisition of certain
equipment. General obligation bonds are direct obligations and pledge the full faith and
credit of the School District. Notes and installment purchase agreements are also general
obligations of the School District. Other long-term obligations include compensated
absences, termination benefits, and certain risk liabilities.
Bonds are liquidated using the debt service funds. Compensated absences and workers’
compensation are liquidated in the governmental fund which pays for the applicable
employee’s salary and benefits. These governmental funds include the General Fund, the
Special Education Center Fund, and the Nutrition Services Fund.
Long-term obligation activity can be summarized as follows:
Balance
July 1, 2013
Bonds
Bond premium
$
34,925,000
1,268,470
Total bonds payable
36,193,470
Compensated absences
Workers' compensation
4,141,937
838,926
$
41,174,333
Reductions
Additions
$
$
14,839
553,414
$
568,253
$
Balance
Due Within
June 30, 2014
One Year 2015
$
6,150,000
217,452
(6,350,000) $
(217,452)
28,575,000
1,051,018
(6,567,452)
29,626,018
6,367,452
(197,957)
(664,631)
3,958,819
727,709
996,454
727,709
(7,430,040) $
34,312,546
$
8,091,615
Annual debt service requirements to maturity for the above governmental bond
obligations are as follows:
Principal
2015
2016
2017
2018
2019
Interest
$ 6,150,000 $ 1,318,200 $
6,425,000
1,030,050
6,700,000
729,450
6,800,000
417,000
100,000
2,500,000
Total
Total
7,468,200
7,455,050
7,429,450
7,217,000
2,600,000
$ 28,575,000 $ 3,594,700 $ 32,169,700
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June 30, 2014
Note 7 - Long-term Debt (Continued)
General obligation bonds consist of the following at June 30, 2014:
$42,970,000 serial bonds due in annual installments ranging from
$4,215,000 to $4,500,000 through May 1, 2018; interest at 5.00
percent
$ 17,520,000
$11,180,000 serial bonds due in annual installments ranging from
$1,935,000 to $2,500,000 through May 1, 2019; interest at 4.00
percent
11,055,000
Total bonded debt
$ 28,575,000
Note 8 - Risk Management
The School District is exposed to various risks of loss related to property loss, torts,
errors and omissions, and employee injuries (workers’ compensation) as well as medical
benefits provided to employees. The School District participates in the Middle Cities
Risk Management Trust risk pool for claims relating to property loss, torts, and errors
and omissions; the School District is partially uninsured for workers’ compensation and
medical claims.
The shared-risk pool program in which the School District participates operates as a
common risk-sharing management program for school districts in Michigan; member
premiums are used to purchase commercial excess insurance coverage and to pay
member claims in excess of deductible amounts. There have been no significant
reductions in insurance coverage from the prior year. Settled claims relating to the
commercial insurance have not exceeded the amount of insurance coverage in any of the
past three fiscal years.
The School District estimates the liability for workers’ compensation claims that have
been incurred through the end of the fiscal year, including both those claims that have
been reported as well as those that have not yet been reported. These estimates are
recorded as long-term debt in the government-wide statements as they are not
considered due at June 30. At June 30, 2014, $727,709 is recorded as long-term debt.
39
105
June 30, 2014
Note 8 - Risk Management (Continued)
Changes in the estimated liability for the past two fiscal years were as follows:
2014
Estimated liability - Beginning of year
Estimated claims incurred, including changes in
estimates
Claim payments
$
Estimated liability - End of year
$
2013
838,926 $ 1,205,351
553,414
(664,631)
90,150
(456,575)
727,709 $
838,926
Under the School District’s workers’ compensation plan, the School District’s current
maximum loss is limited to 100 percent of the normal workers’ compensation premiums.
Losses in excess of the 100 percent limitation are insured up to an aggregate limit of
$5,000,000. The School District is also insured against losses in excess of $100,000 to
$500,000 for each occurrence, depending on the year the claim was made.
The School District is self-insured for medical claims. The School District estimates the
liability for medical claims that have been incurred through the end of the fiscal year,
including both those claims that have been reported as well as those that have not yet
been reported. These estimates are recorded as accrued liabilities in the internal service
fund. At June 30, 2014, the estimated liability for these medical claims totals $3,281,397.
Changes in the estimated liability for the past two fiscal years were as follows:
2014
2013
Estimated liability - Beginning of year
Estimated claims incurred, including changes in
estimates
Claim payments
$ 1,484,108 $
Estimated liability - End of year
$ 3,281,397 $ 1,484,108
40
106
20,242,397
(18,445,108)
896,352
8,687,395
(8,099,639)
June 30, 2014
Note 9 - Defined Benefit Pension Plan and Postemployment Benefits
Plan Description - The School District participates in the Michigan Public School
Employees’ Retirement System (MPSERS), a statewide, cost-sharing, multiple-employer
defined benefit public employee retirement system governed by the State of Michigan
that covers substantially all employees of the School District. The system provides
retirement, survivor, and disability benefits to plan members and their beneficiaries. The
system also provides postemployment health care benefits to retirees and beneficiaries
who elect to receive those benefits.
The Michigan Public School Employees’ Retirement System issues a publicly available
financial report that includes financial statements and required supplementary
information for the pension and postemployment health care plans. That report is
available on the web at http://www.michigan.gov/orsschools, or by writing to the Office
of Retirement Services at 7150 Harris Drive, P.O. Box 30171, Lansing, MI 48909.
Pension Benefits - Employer contributions to the pension system result from the
implementing effects of the School Finance Reform Act. Under these procedures, each
school district is required to contribute the full actuarial funding contribution amount to
fund pension benefits. For the period from July 1, 2013 through September 30, 2013,
employees had the following plan options with the corresponding employer contribution
rates:
Basic MIP
with
Premium
Subsidy
Pension
Pension
Plus with
Plus to
Premium Pension DC with
Subsidy Plus PHF*
PHF*
Basic
MIP DB
to DC
with DB
Health
Basic
MIP DB
to DC
with
PHF
Basic
MIP with
PHF
12.78%
12.78%
15.21%
Pension Contributions
15.21%
5.02% 15.02%
Health Contributions
9.11%
9.11%
8.18%
8.18% 9.11%
8.18%
8.18%
0.00%
1.00%
1.00%
3.00% 4.00%
4.00%
0.00%
0.00%
0.00%
2.00%
2.00% 0.00%
2.00%
2.00%
Defined Contribution
Plan Employer
Contributions
DC Employer
Contributions
Personal
Healthcare Fund
41
107
12.78%
June 30, 2014
(Continued)
For the period from October 1, 2013 through June 30, 2014, employees had the
following plan options with the corresponding employer contribution rates:
Basic MIP
with
Premium
Subsidy
Pension
Plus with
Premium Pension
Subsidy Plus PHF*
Pension
Plus to
DC with
PHF*
Basic
MIP DB
to DC
with DB
Health
Basic
MIP DB
to DC
with
PHF
Basic
MIP with
PHF
15.44%
15.44%
15.44%
18.34%
Pension Contributions
18.34% 18.11%
Health Contributions
6.45%
6.45%
5.52%
5.52% 6.45%
5.52%
5.52%
0.00%
1.00%
1.00%
3.00% 4.00%
4.00%
0.00%
0.00%
0.00%
2.00%
2.00% 0.00%
2.00%
2.00%
Defined Contribution
Plan Employer
Contributions
DC Employer
Contributions
Personal
Healthcare Fund
18.11%
* First worked September 4, 2012 or later
Depending on the plan selected, plan member contributions range from 0 percent up to
7.0 percent of gross wages. Plan members electing into the defined contribution plan are
not required to make additional contributions.
The School District’s required and actual contributions to the plan for the years ended
June 30, 2014, 2013, and 2012 were $18,306,851, $14,635,700, and $13,518,728,
respectively.
42
108
June 30, 2014
(Continued)
Postemployment Benefits - Under the MPSERS Act, all retirees participating in the
MPSERS pension plan have the option of continuing health, dental, and vision coverage
through MPSERS. Retirees electing this coverage contribute an amount equivalent to the
monthly cost for Part B Medicare and 10 percent, or 20 percent for those not Medicare
eligible, of the monthly premium amount for the health, dental, and vision coverage at
the time of receiving the benefits. The MPSERS board of trustees annually sets the
employer contribution rate to fund the benefits on a pay-as-you-go basis. Participating
employers are required to contribute at that rate. The employer contribution rate
ranged from 8.18 percent to 9.11 percent of covered payroll for the period from July 1,
2013 through September 30, 2013, and from 5.52 percent to 6.45 percent of covered
payroll for the period from October 1, 2013 through June 30, 2014 dependent upon the
employee’s date of hire and plan election as noted above. Members can choose to
contribute 3 percent of their covered payroll to the Retiree Healthcare Fund and keep
this premium subsidy benefit, or they can elect not to pay the 3 percent contribution and
instead choose the Personal Healthcare Fund, which can be used to pay healthcare
expenses in retirement. Members electing the Personal Healthcare Fund will be
automatically enrolled in a 2 percent employee contribution into their 457 account as of
their transition date and create a 2 percent employer match into the employee’s 401(k)
account.
The School District’s required and actual contributions to the plan for retiree health care
benefits for the years ended June 30, 2014, 2013, and 2012 were $7,302,292,
$8,505,818, and $7,636,567, respectively.
43
109
June 30, 2014
Note 10 - State Aid Anticipation Note
On August 20, 2014, the School District borrowed a total of $7,500,000 in state aid
anticipation notes as follows:
$1,687,500 state aid anticipation note due August 20, 2015; effective
interest at 1.313 percent
$ 1,687,500
$2,062,500 state aid anticipation note due August 20, 2015; effective
interest at 1.313 percent
2,062,500
$3,750,000 state aid anticipation note due in seven annual installments,
including interest, ranging from $535,889 to $542,216, starting January 20,
2015 through July 20, 2015; effective interest at 0.688 percent
3,750,000
$ 7,500,000
Total state aid anticipation notes
Note 11 - Subsequent Events
Subsequent to year end, the School District entered into agreements to sell Flanders
Elementary and Wooddale Elementary for a combined total of approximately
$1,000,000.
44
110
111
Budgetary Comparison Schedule - General Fund
Revenue
Local sources
State sources
Federal sources
$
Total revenue
Expenditures
Current:
Instruction:
Basic programs
Added needs
Adult and continuing education
Support services:
Pupil
Instructional staff
General administration
School administration
Business services
Operation and maintenance
Transportation
Central services
Community services
Athletics
Capital outlay
Total expenditures
Transfers in
Transfers out
Proceeds from sale of capital assets
Original
Final
Budget
Budget
Over (Under)
Actual
$
45,970,188
78,807,027
4,249,307
821,891
Final Budget
$
132,359
(160,089)
(744,894)
(16,107)
46,701,170
76,201,557
5,047,107
899,061
$ 45,837,829
78,967,116
4,994,201
837,998
128,848,895
130,637,144
129,848,413
(788,731)
66,657,595
17,626,944
99,343
71,680,487
17,799,785
97,456
71,190,479
17,177,799
76,809
(490,008)
(621,986)
(20,647)
13,476,811
8,309,571
1,493,889
7,035,818
1,972,552
10,565,220
6,501,393
2,937,709
1,445,349
1,914,349
148,755
29,112
13,779,900
7,186,275
1,643,834
7,526,985
2,020,634
10,892,812
6,579,706
3,289,768
1,498,520
1,985,910
151,111
1,700
13,653,141
6,752,408
1,635,199
7,466,920
1,651,512
10,601,555
6,529,940
3,250,020
1,329,693
1,972,380
129,529
-
(126,759)
(433,867)
(8,635)
(60,065)
(369,122)
(291,257)
(49,766)
(39,748)
(168,827)
(13,530)
(21,582)
(1,700)
140,214,410
146,134,883
143,417,384
(2,717,499)
6,808,133
(875,000)
20,000
7,131,892
(875,000)
20,000
7,284,060
(875,000)
8,197
152,168
(11,803)
5,953,133
6,276,892
6,417,257
140,365
Net Change in Fund Balance
(5,412,382)
(9,220,847)
(7,151,714)
Fund Balance - Beginning of year
19,119,783
19,119,783
19,119,783
13,707,401
$ 9,898,936
$ 11,968,069
Total other financing
sources
Fund Balance - End of year
$
Note: The budget has been adopted on a basis consistent with accounting principles generally accepted
in the United States of America.
45
112
2,069,133
$
2,069,133
Budgetary Comparison Schedule - Special Education
Center Program Fund
Revenue
State sources
$
Total revenue
Expenditures
Current - Instruction - Added needs
Support services:
Pupil
Instructional staff
Operation and maintenance
Transportation
Capital outlay
Total expenditures
Other Financing Uses - Transfers out
Net Change in Fund Balance
Final
Budget
Budget
2,128,064
11,288,107
$
$
2,264,505
11,515,593
Over (Under)
Final Budget
Actual
$
2,256,326
11,820,599
$
(8,179)
305,006
13,416,171
13,780,098
14,076,925
296,827
4,085,160
4,331,598
4,335,233
3,635
1,315,006
252,877
162,411
28,000
926,000
25,000
1,532,158
254,615
162,596
28,000
473,000
25,000
1,605,004
270,919
128,863
19,018
463,334
-
72,846
16,304
(33,733)
(8,982)
(9,666)
(25,000)
6,794,454
6,806,967
6,822,371
15,404
(6,660,271)
(7,067,476)
(7,234,615)
(167,139)
(38,554)
(94,345)
2,030,406
Fund Balance - Beginning of year
Fund Balance - End of year
Original
1,991,852
19,939
2,030,406
$
1,936,061
2,030,406
$
2,050,345
46
113
114,284
$
114,284
114
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2014
Special Revenue
Fund
Debt Service Funds
Capital Projects Funds
Nutrition
Services
Assets
Cash and investments
Receivables:
Taxes
Inventories
Total assets
Technology/
Maintenance/
2004 Issue
2005 Issue
2013 Issue Other Projects Bus Purchases
630,788
$ 409,415
$ 316,343
$ 57,647
85,765
258,476
39,470
1,000
4
-
1,800
-
200
5
-
$ 1,014,499
$ 410,419
$ 318,143
$ 57,852
$
$
$
$
$
$
$
$
5,745
$
300,260
306,005
-
Total
$
1,419,938
427,278
-
3,000
85,765
986,023
39,470
$
427,278
$ 2,534,196
$
153,355
-
Liabilities and Fund Balances
Liabilities
Accounts payable
Accrued payroll
Unearned revenue
Total liabilities
Fund Balances
Nonspendable - Inventories
Restricted:
Nutrition services
Debt service
Committed - Capital projects
Total fund balances
Total liabilities and fund balances
5,965
7,682
67,859
-
-
-
-
81,506
-
-
-
-
39,470
-
-
-
-
153,355
-
$
159,320
7,682
67,859
234,861
39,470
893,523
-
410,419
-
318,143
-
57,852
-
306,005
273,923
893,523
786,414
579,928
932,993
410,419
318,143
57,852
306,005
273,923
2,299,335
$ 1,014,499
$ 410,419
$ 318,143
$ 57,852
427,278
$ 2,534,196
47
115
$
306,005
$
Combining Statement of Revenue, Expenditures, and
Changes in Fund Balances - Nonmajor Governmental Funds
Fund
Capital Projects Funds
Debt Service Funds
Technology/
Nutrition
Services
Revenue
Local sources
State sources
Federal sources
$
Total revenue
Expenditures
Current - Nutrition services
Debt service:
Principal
Interest and other
Capital outlay
2005 Issue
2,146,190
149,789
1,457,950
39,718
$ 2,294,471
-
$ 5,308,041
-
3,793,647
2,294,471
5,308,041
3,646,676
-
-
Total expenditures
Excess of Revenue Over (Under) Expenditures
Transfers in
Transfers out
Total other financing (uses) sources
2004 Issue
$
2013 Issue
$
678,262
678,262
-
-
$
Other
Maintenance/Bus
Projects
Purchases
4,784
-
$
Total
-
$
10,431,748
149,789
1,457,950
39,718
4,784
-
12,079,205
-
-
3,646,676
2,150,000
89,894
-
4,075,000
1,050,070
-
125,000
498,422
-
9,007
892,326
6,350,000
1,638,386
901,333
3,646,676
2,239,894
5,125,070
623,422
9,007
892,326
12,536,395
146,971
54,577
182,971
54,840
(4,223)
(892,326)
(457,190)
61,000
(110,445)
-
-
-
-
875,000
-
936,000
(110,445)
(49,445)
-
-
-
-
875,000
825,555
(4,223)
(17,326)
368,365
97,526
54,577
182,971
54,840
835,467
355,842
135,172
3,012
310,228
57,852
$ 306,005
932,993
$
410,419
48
$
116
318,143
$
$
291,249
1,930,970
273,923
$ 2,299,335
Budgetary Comparison Schedule - Nonmajor Special Revenue Fund
Nutrition Services Fund
Over
Revenue
Local sources
State sources
Federal sources
Original
Final
Budget
Budget
Actual
$ 2,242,588
174,528
1,449,625
39,718
$ 2,166,500
147,279
1,429,109
39,718
$ 2,146,190
149,789
1,457,950
39,718
3,906,459
3,782,606
3,793,647
11,041
3,883,444
3,793,427
3,646,676
(146,751)
Total revenue
Expenditures - Current - Nutrition services
Excess of Revenue Over (Under) Expenditures
Transfers in
Transfers out
Total other financing uses
(Under) Final
$
(20,310)
2,510
28,841
-
23,015
(10,821)
146,971
157,792
61,000
(208,862)
61,000
(131,416)
61,000
(110,445)
20,971
(147,862)
(70,416)
(49,445)
20,971
(124,847)
(81,237)
97,526
178,763
835,467
835,467
835,467
$ 710,620
$
754,230
$
932,993
49
Budget
117
$ 178,763
Budgetary Comparison Schedule - Nonmajor Debt Service Funds
Total Debt Service Funds
2004 Issue
2005 Issue
2013 Issue
Actual
Original
Final
Budget
Budget
Actual
Actual
8,289,417
$ 8,289,417
$ 2,294,471
$ 5,308,041
6,350,000
1,715,458
6,350,000
1,715,458
2,150,000
89,894
Total expenditures
8,065,458
8,065,458
223,959
494,026
Revenue - Local sources
$
Expenditures - Debt service
Principal
Interest and other
$
717,985
$
Over (Under)
678,262
$ 8,280,774
4,075,000
1,050,070
125,000
498,422
6,350,000
1,638,386
(77,072)
2,239,894
5,125,070
623,422
7,988,386
(77,072)
223,959
54,577
182,971
54,840
292,388
494,026
355,842
135,172
3,012
494,026
717,985
$ 410,419
50
118
$
318,143
$
Total All Issues Final Budget
$
57,852
$
786,414
$
(8,643)
68,429
$
68,429
Technology/Other Projects
Over
Revenue - Local sources
Original
Final
Budget
Budget
$
100
4,784
$
(3)
(7,056)
(199,900)
(11,276)
(4,223)
7,053
-
-
(4,223)
7,053
-
-
$
$
9,007
(199,900)
(11,276)
310,228
310,228
4,787
16,063
Other Financing Sources - Transfers in
Budget
Actual
200,000
Expenditures - Capital outlay
Excess of Expenditures Over Revenue
$
(Under) Final
110,328
$
298,952
310,228
$
306,005
51
119
$
7,053
Budgetary Comparison Schedule - Capital Projects Funds
Maintenance/Bus Purchases
$
$
Original
Final
Budget
Budget
-
$
Over (Under)
Final Budget
Actual
-
$
-
$
-
1,106,770
750,000
892,326
142,326
(1,106,770)
(750,000)
(892,326)
(142,326)
875,000
875,000
875,000
(231,770)
125,000
(17,326)
291,249
291,249
291,249
59,479
$
416,249
$
273,923
(142,326)
$ (142,326)
52
120
Schedule of Bonded Indebtedness
June 30, 2014
Years Ending
2013 Issue
Principal
2005 Issue
Principal
June 30
2015
2016
2017
2018
2019
$
4,215,000 $
4,360,000
4,445,000
4,500,000
-
1,935,000
2,065,000
2,255,000
2,300,000
2,500,000
$ 17,520,000
$ 11,055,000
Principal payments due
May 1
May 1
Interest payments due
May 1 and
November 1
May 1 and
November 1
Interest rate
5.00%
4.00%
Original issue
$ 42,970,000
$ 11,180,000
53
121
Fiduciary Fund
Statement of Changes in Fiduciary Assets and Liabilities
Balance
July 1, 2013
Assets
Cash and investments
Accounts receivable
Total assets
Liabilities
Accounts payable
Due to other funds
Due to student groups
Total liabilities
$
2,094,029 $
255
-
$ 2,094,284
$
54
122
1,618,913 $
9,958
255,598
$ 1,884,469
83,208 $
1,050,382
960,694
$ 2,094,284
Deductions
Additions
$ 1,884,469
2,663,211 $ 1,049,731
8,558
1,655
255,598
-
$ 2,920,464
49,257 $
1,835,212
Balance
June 30, 2014
$ 1,058,289
83,208 $
976,126
1,861,130
$ 2,920,464
49,257
74,256
934,776
$ 1,058,289
Schedule of Fiduciary Fund Activities
Balance
Balance
July 1, 2013
Receipts
Disbursements
June 30, 2014
Alameda Early Childhood
Beechview Elementary School
Bilingual Program
Cloverdale
Curriculum
Delta Program
District Science
Dunckel Middle School
East Middle School
F/FH Education Foundation
Farmington Central High School
Farmington Community School
Farmington High School
Forest Elementary School
Gill Elementary School
Harrison High School
Highmeadow Elementary School
Hillside Elementary School
Kenbrook Elementary School
Lanigan Elementary School
Leadership Team
Longacre Elementary School
Malen Terry Scholarship
Media
Music Program
North Farmington High School
Power Upper Elementary School
School/Community Relations
Special Education
Student Assistance
Visions Unlimited
Warner Upper Elementary School
Wood Creek Elementary School
$
22,287
14,140
3,682
4,596
1,343
5,293
42,460
85,817
449
6,416
11,515
235,392
13,383
8,781
117,295
9,131
13,200
5,896
4,870
3,231
37,038
4,967
4,744
13,602
150,047
50,746
11,829
2,500
200
27,574
41,728
6,542
$
8,852
8,221
8,405
2,361
45,496
517
71,367
77,983
35,849
4,954
6,141
444,570
15,040
12,037
297,313
12,309
54,364
26,071
13,457
18,231
269
5,499
404,249
88,728
21,721
22,041
108,349
20,818
$
10,730
14,400
8,125
2,435
42,745
215
71,045
97,385
35,986
7,531
12,453
418,789
14,671
16,929
308,537
14,939
60,658
18,274
14,006
1,648
33,089
9,916
373,336
93,259
27,779
29,887
108,505
13,858
$
20,409
7,961
3,962
4,522
2,751
1,128
5,810
42,782
66,415
312
3,839
5,203
261,173
13,752
3,889
106,071
6,501
6,906
13,693
4,321
1,583
22,180
5,236
327
13,602
180,960
46,215
5,771
2,500
200
19,728
41,572
13,502
Total
$
960,694
$
1,835,212
$
1,861,130
$
934,776
55
123
Cash and Investments
124
Schedule of Cash, Cash Equivalents, and Investments
June 30, 2014
Interest
Fund
General
Types of Investment
Petty Cash
Cash Management Fund - Michigan School District
Liquid Asset Fund
Liquid Asset Fund
Liquid Asset Fund
Liquid Asset Fund
Liquid Asset Fund
Liquid Asset Fund
Liquid Asset Fund
Liquid Asset Fund
Rate
Date of
(Percent)
Maturity
-
-
Variable
-
38,626
Variable
-
33,556
Variable
-
44,459
Variable
-
72,918
Variable
-
140,691
Variable
-
12,722,328
Variable
-
10,018
Variable
-
3,772,018
Total General Fund
Special Revenue
Debt Service
Capital Projects
Trust and Agency
Internal Service
Cost
$
450
16,835,064
Liquid Asset Fund
Variable
-
630,788
Liquid Asset Fund
Variable
-
783,405
Liquid Asset Fund
Variable
-
5,745
Liquid Asset Fund
Variable
-
1,049,731
Liquid Asset Fund
Variable
-
3,483,692
Total cash, cash equivalents, and investments
56
125
$ 22,788,425
Capital Assets and
Accumulated Depreciation
126
Cost
Buildings
Land
Elementary Schools
Alameda
Beechview
Fairview
Flanders
Forest
Gill
Highmeadow
Hillside
Kenbrook
Lanigan
Longacre
William Grace
Wood Creek
Wooddale
Upper Elementary Schools
Power
Warner
$
53,447
25,250
17,502
34,999
31,980
4,137
49,226
16,301
24,900
37,800
30,300
83,000
4,391
4,047
Furniture
and Building
and
Improvements
Equipment
$
1,393,181
3,414,649
2,693,273
3,366,273
3,354,044
7,157,195
4,199,781
4,046,579
4,407,593
3,544,759
-
$
23,449
104,674
83,286
266,553
94,208
149,603
132,139
182,075
109,007
224,977
-
Buses and Other Construction in
Vehicles
$
Progress
-
$
3,066
4,165
-
Total
$
1,470,077
3,544,573
17,502
34,999
2,808,539
3,636,963
3,497,478
7,326,165
4,356,820
4,266,454
4,551,065
83,000
3,774,127
4,047
4,137
180,000
7,331,726
8,185,404
338,652
291,076
-
-
7,674,515
8,656,480
Middle Schools
Dunckel
East
36,000
57,500
10,978,363
10,497,732
308,102
384,086
-
-
11,322,465
10,939,318
High Schools
Farmington
Harrison
North
1
199,050
117,600
28,555,852
27,125,743
28,866,355
1,114,866
1,287,337
1,643,794
-
3,359
29,670,719
28,612,130
30,631,108
2
6,501
4,273
-
3,999,379
2,302,397
1,668,447
311,009
1,780,964
100,804
-
4,242,652
5,606
109,810
541,456
126,826
5,350
29,943
-
10,283,128
4,281
-
8,246,312
2,308,005
1,784,758
856,738
1,907,790
5,350
130,747
10,283,128
$ 1,022,344
$ 169,281,502
$ 11,799,527
$ 10,283,128
14,871
$ 192,401,372
Shiawassee Complex
Maxfield Training Center
Farmington Community School
Maintenance
Cloverdale
Alternative Academy
Visions
Vehicles
Total
-
57
127
$
Schedule of Capital Assets and Accumulated Depreciation
June 30, 2014
Accumulated Depreciation
Buildings
Furniture
and Building
and
Buses and Other
Improvements
Equipment
Vehicles
$
544,589
1,285,681
1,134,870
1,390,752
1,244,409
2,955,314
1,578,202
1,551,036
1,482,238
1,541,493
-
$
10,748
67,545
56,824
154,421
59,285
97,259
96,146
125,688
64,195
96,015
-
$
Total
-
$
555,337
1,353,226
1,191,694
1,545,173
1,303,694
3,052,573
1,674,348
1,676,724
1,546,433
1,637,508
-
2,887,650
3,421,391
210,507
154,774
-
3,098,157
3,576,165
4,022,240
3,865,793
208,394
262,107
-
4,230,634
4,127,900
10,735,158
10,575,251
10,547,871
774,354
1,034,671
1,355,261
-
11,509,512
11,609,922
11,903,132
1,208,781
1,242,569
746,631
200,238
716,074
19,289
-
3,725,438
5,606
62,314
361,867
83,605
5,350
13,227
-
$ 64,897,520
$
9,085,601
$
7,849,751
4,934,219
1,248,175
808,945
562,105
799,679
5,350
32,516
7,849,751
7,849,751
$ 81,832,872
58
128
Statistical Section
129
Description of Statistical Section
This part of Farmington Public School District’s Comprehensive Annual Financial Report
presents detailed information as a context for understanding what the information in the
financial statements, note disclosures, and required supplemental information says about the
government’s overall financial health. Many of the schedules present data for the past fiscal
years that will allow the reader to discern trends that cannot be seen in a single year’s financial
statements.
Contents
Financial Trends Information
These schedules contain trend information to help the reader understand how the
School District’s financial performance and well-being have changed over time.
These schedules contain information to help the reader assess the School District’s most
significant local revenue source, the property tax.
These schedules present information to help the reader assess the affordability of the
School District’s current levels of outstanding debt and the School District’s ability to
issue additional debt in the future.
These schedules offer demographic and economic indicators to help the reader
understand the environment within which the School District’s financial activities take
place.
These schedules contain service and infrastructure data to help the reader understand
how the information in the School District’s financial report relates to the services the
School District provides and the activities it performs.
59
130
June 30
2005
Net investment
in capital assets
Restricted
Unrestricted
Total primary governmental
net position
$
61,427,290
1,965,050
40,506,451
$ 103,898,791
2006
$
2007
2008
62,757,854
2,823,188
32,172,676
$ 64,254,664
2,032,385
31,721,790
$
$ 97,753,718
$ 98,008,839
$ 106,526,982
Source: Farmington Public School District audited financial statements
60
131
68,749,233
907,407
36,870,342
2009
$
72,382,303
537,407
34,388,054
$ 107,307,764
Net Position by Component
Last Ten Fiscal Years
June 30
2010
$
67,745,598
3,434,764
22,595,755
$ 93,776,117
2011
$
2012
71,908,876
2,811,215
25,492,876
$
76,376,114
2,924,431
19,064,510
$ 100,212,967
$
98,365,055
2013
$
78,514,622
3,359,899
14,026,621
$ 95,901,142
61
132
2014
$
80,942,482
3,769,752
9,003,324
$ 93,715,558
June 30
Expenses
Instruction
Support services
Nutrition services
Athletics
Community services
Depreciation (unallocated)
$
Program Revenue
Charges for services: *
Instruction
Support services
Nutrition services
Athletics
Community services
Operating grants and contributions
Total program revenue
Net expense
General Revenue
Property taxes
State aid not restricted to specific purposes
Federal sources - Unrestricted
Unrestricted state grants and contributions
Investment earnings
Other
Total general revenue
Special Item
92,624,982
62,194,347
3,459,112
1,826,182
1,852,141
3,208,298
2,098,140
$
100,473,625
64,027,209
3,648,263
2,296,843
1,915,783
3,274,622
2,294,225
$
97,793,968
63,706,879
3,915,074
2,310,316
1,806,004
3,024,353
2,705,632
$
92,551,043
61,606,469
3,944,661
2,320,740
1,722,971
2,838,058
2,802,013
$
97,972,023
63,072,628
4,015,673
2,418,962
1,435,925
2,597,085
2,845,582
167,263,202
177,930,570
175,262,226
167,785,955
174,357,878
219,635
264,165
2,819,337
174,642
1,708,983
32,311,853
177,799
315,203
3,058,887
286,739
1,696,984
32,907,374
138,167
373,858
2,967,053
390,851
1,591,299
35,250,506
308,257
631,939
3,017,669
368,823
1,610,172
34,945,819
153,850
619,956
2,916,709
428,455
1,168,993
40,120,616
37,498,615
38,442,986
40,711,734
40,882,679
45,408,579
(129,764,587)
(139,487,584)
(134,550,492)
(126,903,276)
(128,949,299)
61,635,890
63,782,013
2,244,171
1,417,982
1,951,934
62,779,371
65,474,619
2,253,268
2,136,682
698,571
63,520,606
65,737,190
2,238,873
2,520,195
788,749
64,489,779
65,310,870
2,230,346
1,931,986
1,458,438
61,475,322
63,278,069
2,212,809
1,371,090
1,392,791
131,031,990
133,342,511
134,805,613
135,421,419
129,730,081
(976,747)
Change in net position
$
2009
2008
2007
2006
2005
290,656
$
(6,145,073) $
255,121
$
8,518,143
* Historically, approximately 50 percent of charges for services is for nutrition services and the balance is for community education
tuition and facility usage charges.
62
133
-
-
-
$
780,782
Changes in Governmental Net Position
June 30
2010
$
98,749,017
63,369,009
4,007,796
2,349,801
1,375,371
2,644,130
2,905,796
2011
$
93,196,238
58,420,931
3,820,318
2,006,621
1,234,414
2,358,627
2,870,672
$
2013
93,536,609
56,592,666
3,607,330
2,117,510
1,277,959
2,178,688
2,993,638
$
2014
94,544,880
56,068,389
3,676,910
2,030,460
1,453,986
2,584,156
3,041,878
$
93,402,687
54,103,272
3,648,056
1,972,380
1,351,112
1,682,306
3,054,974
175,400,920
163,907,821
162,304,400
163,400,659
159,214,787
167,093
458,950
2,690,018
422,652
1,035,179
37,441,769
185,666
481,660
2,523,645
759,090
1,034,647
36,650,588
179,451
325,541
2,337,041
727,394
981,483
35,132,402
152,904
398,305
2,248,048
668,356
1,164,022
32,699,534
141,332
384,303
2,177,921
657,129
1,126,506
32,930,138
42,215,661
41,635,296
39,683,312
37,331,169
37,417,329
(133,185,259)
(122,272,525)
(122,621,088)
(126,069,490)
(121,797,458)
60,381,468
62,226,033
3,396,898
482,437
1,951,260
57,793,086
67,066,383
2,741,173
246,262
862,471
52,972,802
66,742,219
101,444
171,338
785,373
52,169,541
68,638,365
54,150
1,624,004
50,140,673
67,506,547
61,865
1,902,789
128,438,096
128,709,375
120,773,176
122,486,060
119,611,874
(8,784,484)
$
2012
(13,531,647) $
6,436,850
$
(1,847,912) $
1,119,517
(2,463,913) $
63
134
(2,185,584)
2005
General Fund:
Reserved
Unreserved
$
2006
1,345,547 $
32,916,251
2007
1,256,885 $
26,365,956
2008
2,605,550 $ 1,238,991
24,540,968
33,776,836
Nonspendable
-
-
-
-
Restricted
-
-
-
-
Committed
-
-
-
-
Assigned
-
-
-
-
Unassigned
-
-
-
-
Total General Fund
All other governmental funds:
Reserved, reported in:
Special Revenue Funds
Capital Project Funds
Debt Service Funds
Unreserved, reported in:
Capital Project Funds
Debt Service Funds
$
34,261,798
$
41,959 $
22,171,433
694,582
3,358,140
7,948,140
-
$ 27,622,841
$
27,146,518
$ 35,015,827
225,238 $
7,006,838
1,000,881
207,882 $
1,255,342
777,043
7,070,207
6,143,272
-
6,119,285
5,466,103
-
43,011
176,238
731,169
3,690,688
5,574,676
-
Nonspendable, reported in Special Revenue Funds
-
-
-
-
-
-
-
-
Debt Service Funds
-
-
-
-
-
-
-
-
Assigned
-
-
-
-
Unassigned
-
-
-
-
Restricted, reported in:
Committed, reported in Capital Project Funds
Total all other governmental funds
$
34,214,254
$ 21,446,436
$
13,825,655
$ 10,215,782
Note: Years beginning with 2011 have been presented in accordance with GASB No. 54, which was effective
July 1, 2010.
Years prior to GASB No. 54 presented fund balance into two categories: reserved and unreserved.
Reserved amounts were not available for spending or legally restricted.
Unreserved amounts contained designated funds, which were determined by the Board of Education or
management, and undesignated funds, which contained all remaining funds.
64
135
2009
$
2010
1,788,231 $ 2,485,604 $
28,984,831
20,806,567
2012
-
$
-
$
2014
-
$
835,743
-
-
-
-
-
3,930,879
3,412,671
4,051,511
6,801,338
-
-
8,018,924
11,524,781
5,483,769
4,330,988
-
-
13,821,912
7,403,671
8,471,478
$ 27,973,089
$ 24,111,484
$ 19,119,783
$ 11,968,069
$
$
$
$ 23,292,171
39,065 $
1,917,877
537,407
2,201,374
2013
-
$ 30,773,062
$
2011
41,012 $
858,932
557,736
-
1,113,025
-
-
3,412,588
4,707,552
-
3,607,207
4,798,195
-
1,770,361
-
-
-
-
-
-
-
-
-
-
-
34,381
33,577
35,196
39,470
-
-
2,718,295
2,729,715
2,830,677
2,943,868
-
-
652,072
161,139
494,026
786,414
-
-
3,753,158
1,348,633
601,477
579,928
-
-
-
-
-
-
-
-
-
-
-
-
$ 10,899,751
$
9,577,820
$
7,157,906
$
4,273,064
65
136
$
3,961,376
$
4,349,680
Revenue
Local sources
State sources
Federal sources
$
70,198,861
78,297,078
4,671,787
15,362,879
Total revenue
2007
2006
2005
$
71,167,847
80,396,333
5,008,360
15,224,655
$
72,357,730
80,218,401
4,364,678
17,343,384
2008
$
73,829,784
80,354,016
5,144,317
18,493,107
168,530,605
171,797,195
174,284,193
177,821,224
88,690,383
59,648,086
1,823,162
3,419,398
1,826,182
93,827,659
60,486,232
1,890,289
3,603,064
2,296,843
94,120,648
61,322,450
1,780,866
3,864,834
2,310,316
91,092,053
60,402,363
1,697,832
3,932,541
2,320,740
4,575,000
3,248,806
1,260,158
8,667,517
5,275,000
3,293,201
1,322,596
19,231,731
5,525,000
3,064,853
1,332,315
9,564,119
5,805,000
2,851,454
749,394
4,259,778
173,158,692
191,226,615
182,885,401
173,111,155
(4,628,087)
(19,429,420)
(8,601,208)
4,710,069
67,000,000
12,618,200
(12,618,200)
(44,575,000)
22,645
13,361,691
(13,361,691)
-
13,616
13,401,276
(13,401,276)
-
39,855
17,437,871
(17,437,871)
-
22,425,000
22,645
13,616
39,855
17,796,913
(19,406,775)
(8,587,592)
4,749,924
50,679,139
68,476,052
49,069,277
40,481,685
$ 68,476,052
$ 49,069,277
$ 40,481,685
$ 45,231,609
5.03%
5.03%
5.26%
5.43%
Expenditures
Current:
Instruction
Support services
Community services
Nutrition services
Athletics
Debt service:
Principal
Debt issuance costs
Interest
Capital outlay
Total expenditures
Excess of Revenue (Under) Over Expenditures
Debt issuance
Sale of capital assets
Transfers in
Transfers out
Payment to bond escrow agent
Total other financing sources
Debt service as a percentage of noncapital expenditures
66
137
Changes in Fund Balances - Governmental Funds
2009
$
69,477,371
77,739,909
9,677,723
17,509,716
2010
$
67,589,057
75,454,052
11,310,338
16,962,427
2011
$
65,032,708
78,833,538
10,576,783
15,676,746
2012
$
2013
59,203,322
80,024,841
6,675,500
14,565,989
$
2014
58,180,291
82,047,166
5,718,440
12,923,811
$
56,401,936
81,213,142
5,707,257
12,682,208
174,404,719
171,315,874
170,119,775
160,469,652
158,869,708
156,004,543
95,726,635
61,319,924
1,413,738
4,002,917
2,418,962
97,015,401
62,000,776
1,356,136
3,997,493
2,349,801
90,810,497
56,670,108
1,215,179
3,807,614
2,006,621
90,714,416
54,791,172
1,257,702
3,584,696
2,117,510
91,818,639
54,251,823
1,433,219
3,658,731
2,030,460
92,780,320
53,564,499
1,329,693
3,646,676
1,972,380
5,995,000
2,621,518
558,919
3,956,611
5,480,000
2,465,030
750,522
4,727,626
5,645,000
2,302,693
721,407
4,714,698
5,830,000
2,207,345
820,803
5,904,662
6,025,000
128,622
1,983,642
662,217
3,431,896
6,350,000
1,638,386
592,863
901,333
178,014,224
180,142,785
167,893,817
167,228,306
165,424,249
162,776,150
(3,609,505)
(8,826,911)
2,225,958
(6,758,654)
(6,554,541)
(6,771,607)
50,709
16,710,465
(16,710,465)
-
24,089
15,186,436
(15,186,436)
-
35,046
10,380,771
(10,380,771)
-
12,207
11,419,878
(11,419,878)
-
12,484,740
1,119,518
9,591,991
(9,591,991)
(12,353,106)
8,197
8,220,060
(8,220,060)
-
50,709
24,089
35,046
12,207
1,251,152
8,197
(3,558,796)
(8,802,822)
2,261,004
(6,746,447)
(5,303,389)
(6,763,410)
45,231,609
41,672,813
32,869,991
35,130,995
28,384,548
23,081,159
$ 41,672,813
$ 32,869,991
$ 35,130,995
$ 28,384,548
23,081,159
$ 16,317,749
5.23%
4.77%
5.14%
5.27%
5.31%
5.21%
67
$
138
Taxable Value by Property Type
Real Property
Commercial
Tax Year
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Residential
Industrial
Commercial
$ 2,759,414,055 $ 883,168,250
920,238,630
2,878,902,380
950,426,860
3,018,638,560
3,128,593,270
987,195,890
1,001,122,800
3,097,444,190
1,006,481,180
2,852,923,100
2,403,008,210
921,785,410
866,304,300
2,204,586,330
785,323,570
2,128,956,830
2,152,620,080
731,842,410
$ 249,027,220
266,753,550
274,910,160
280,137,220
281,107,040
286,807,880
245,508,730
143,820,720
101,290,930
92,365,090
Personal Property* Personal Property
$
318,487,442
294,764,930
298,725,070
299,051,890
N/A
$
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
160,417,450
156,459,620
146,933,020
141,735,540
135,583,780
137,119,430
Note: Under Michigan law, the revenue base is taxable value. The property tax base in the
School District is contingent upon the taxable property values. Taxable value increases are
limited by variable caps and other restrictions, which generally cause taxable values to be at
or below the state equalized values, which are primarily market-driven. Taxes levied in
a particular "tax year" become revenue of the subsequent fiscal year.
* During fiscal year 2009, the State of Michigan revised the taxable value structure of the
personal property tax base. This change was made to lessen property taxes on
businesses within the state.
Source: Oakland County Form L-4028
68
139
Taxable Value and Actual Value of Taxable Property
Taxable Value by Property Type
Taxable
Industrial
$
Personal
Utility Personal
Property
Property
N/A
N/A
N/A
N/A
95,137,710
90,453,690
86,967,220
78,913,080
77,025,150
75,384,170
Value as a
Tax Rate (mills)
N/A
N/A
N/A
N/A
$ 36,618,240
37,452,570
38,192,480
43,622,360
44,594,630
48,422,550
Homestead/Non-
Estimated
% of Actual
Homestead
Actual Value
Value
Total Value
$
4,210,096,967
4,360,659,490
4,542,700,650
4,694,978,270
4,671,847,430
4,430,578,040
3,842,395,070
3,478,982,330
3,272,774,890
3,237,753,730
69
11.5466/19.9388 $
11.1596/19.9388
10.6511/19.7388
10.1784/19.8000
9.6915/19.8000
10.1442/19.8000
12.0278/20.1000
12.3334/20.1800
13.3810/20.5600
13.0150/20.5600
140
8,420,193,934
8,721,318,980
9,085,401,300
9,389,956,540
9,343,694,860
8,861,156,080
7,684,790,140
6,957,964,660
6,545,549,780
6,475,507,460
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
Millage Rates - Direct Farmington Public School District Taxes
Operating
Total Direct Taxes
Tax Year
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
Fiscal Year
Ended
June 30
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Homestead
9.5466
9.1596
8.8511
8.3784
7.8915
8.3442
9.9278
10.1534
10.8210
10.4550
Nonhomestead
17.9388
17.9388
17.9388
18.0000
18.0000
18.0000
18.0000
18.0000
18.0000
18.0000
Debt*
2.0000
2.0000
1.8000
1.8000
1.8000
1.8000
2.1000
2.1800
2.5600
2.5600
Homestead
11.5466
11.1596
10.6511
10.1784
9.6915
10.1442
12.0278
12.3334
13.3810
13.0150
* Debt millage applies to homestead and nonhomestead property.
Sources:
Assessment and tax roll certificates and warrants for West Bloomfield
Township, City of Farmington Hills, and City of Farmington
70
141
Nonhomestead
19.9388
19.9388
19.7388
19.8000
19.8000
19.8000
20.1000
20.1800
20.5600
20.5600
Direct and Overlapping Property Tax Rates
Overlapping Taxes
Oakland
Oakland
City of
Township
Oakland Community Intermediate
State
City of Farmington of West
College School District Education Farmington
Hills
Bloomfield
County
4.6476
1.5889
3.3789
6.0000
15.8049
11.4038
9.1694
4.6461
1.5844
3.3690
6.0000
16.0019
11.7027
9.6569
4.6461
1.5844
3.3690
6.0000
16.0019
12.1972
9.5634
4.6461
1.5844
3.3690
6.0000
16.0019
12.1972
9.5894
4.7461
1.5844
3.3690
6.0000
15.4019
12.1972
9.5894
4.7461
1.5844
3.3690
6.0000
15.4019
12.1972
8.9774
4.7461
1.5844
3.3690
6.0000
16.0000
12.1972
9.0074
4.7461
1.5844
3.3690
6.0000
16.5856
12.2036
11.9347
4.9461
1.5844
3.3690
6.0000
16.5856
13.9362
12.2537
4.9461
1.5844
3.3690
6.0000
17.1756
14.5294
12.2550
71
142
Principal Property Taxpayers
Taxpayer
1
2
3
4
5
6
7
8
9
10
Oakland Management Company
DTE Energy
Robert Bosch Corporation
Nissan Corporation
FH Corporate Inv (Kojaian)
Green Hill Apartments
Ramco/Lion Venture LP
Aimco (Independence Green Apartments)
Hartman & Tyner
Chrysler Financial Company
Arboretum Development
Liberty Property Ltd. Partnership
Sherr Development Corporation
All others
Total
$
2013
Percentage
2004
Percentage
Taxable Value
of Total
Taxable Value
of Total
47,443,850
31,457,410
28,139,960
26,519,690
24,940,410
16,785,430
14,593,360
12,600,360
12,278,530
11,934,390
3,011,060,340
$ 3,237,753,730
Source: Cities of Farmington and Farmington Hills
72
143
1.47 $
53,478,900
0.97
36,963,740
0.87
42,816,560
0.82
28,820,270
0.77
49,580,110
0.52
0.45
0.39
17,402,670
0.38
0.37
21,913,000
21,353,420
19,813,670
18,540,050
93.00
3,899,414,577
100.00
$ 4,210,096,967
1.27
0.88
1.02
0.68
1.18
0.41
0.52
0.51
0.47
0.44
92.62
100.00
Property Tax Levies and Collections
Fiscal Year
Percent of
Ended
Tax Year
June 30
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Total Levy
Current
Percent
Delinquent
Total Tax
Levy
Collections
Collected
Collections
Collections
Collected
$ 61,603,833 $ 61,184,864
62,760,794
62,642,642
63,497,573
63,362,114
64,328,248
64,079,736
61,463,059
61,297,437
60,356,441
60,208,132
57,759,703
57,643,665
52,916,609
52,764,189
52,079,493
51,994,900
50,765,606
50,678,031
73
144
99.31 $
$ 61,043,781
99.81
62,515,317
99.78
63,129,107
99.61
63,868,859
99.73
60,964,949
99.75
242
59,400,205
99.80
3,274
56,983,572
99.71
5,711
52,867,053
99.84
56,323
52,051,223
99.83
50,678,031
99.09
99.60
99.42
99.29
99.19
98.42
98.66
99.91
99.95
99.83
2005
General obligation bonds
Less pledged debt service funds
$
Net general bonded debt
2008
75,875,000 $
-
70,350,000 $
-
64,545,000
-
81,150,000
75,875,000
70,350,000
64,545,000
-
Total debt of the School District
2007
81,150,000 $
-
Installment purchase agreements
Capital leases
Estimated actual value of taxable property
2006
-
-
-
81,150,000
75,875,000
70,350,000
64,545,000
8,420,193,934
8,721,318,980
9,085,401,300
9,389,956,540
Net general bonded obligation debt
as a percentage of estimated actual
value of taxable property
0.96%
Total population
95,000
0.87%
91,000
0.77%
91,000
0.69%
91,000
Total debt per capita
$
854 $
834 $
773 $
709
Per capita personal income
$
34,293 $
34,293 $
34,293 $
34,293
2,366:1
2,213:1
2,051:1
1,882:1
Total debt to per capita personal income
Note: If personal income is unavailable, it is acceptable to use taxable value.
Sources: Farmington Public School District audited financial statements
Population information obtained from Southeastern Michigan Council of Governments
74
145
Ratios of Bonded Debt Outstanding
2009
$
2010
2011
2012
2013
2014
58,550,000 $
-
53,070,000 $
-
47,425,000 $
-
41,595,000 $
-
34,925,000 $
-
28,575,000
-
58,550,000
53,070,000
47,425,000
41,595,000
34,925,000
28,575,000
-
-
-
-
-
-
58,550,000
53,070,000
47,425,000
41,595,000
34,925,000
28,575,000
9,343,694,860
8,861,156,080
7,684,790,140
6,957,964,660
6,545,549,780
6,475,507,460
0.63%
89,500
0.60%
89,500
0.62%
0.60%
89,500
89,500
0.53%
83,700
0.44%
84,300
$
654 $
593 $
530 $
465 $
417 $
339
$
34,293 $
34,293 $
34,293 $
37,187 $
37,187 $
37,187
1,707:1
1,548:1
1,383:1
1,119:1
75
146
939:1
768:1
Direct and Overlapping Governmental Activities Debt
June 30, 2014
Debt
Outstanding
Governmental Unit
City of Farmington
City of Farmington Hills
Township of West Bloomfield
Oakland County
Oakland Community College
Oakland Intermediate School District
Total overlapping debt
$
13,945,306
23,942,783
45,248,163
461,452,670
3,075,000
55,625,000
Estimated Share
of Overlapping
Debt
100.00% $
92.78%
3.52%
6.57%
6.61%
6.59%
13,945,306
22,214,114
1,592,735
30,317,440
203,258
3,665,688
603,288,922
71,938,541
28,575,000
28,575,000
$ 631,863,922
$ 100,513,541
Direct District debt
Total direct and overlapping debt
Estimated
Percent
Applicable
Source: Michigan Advisory Council of Michigan, May 2014
The share of overlapping debt is determined by taking the amount of taxable value in each
jurisdiction that is within the boundaries of the School District as a percentage of the
total taxable value of that jurisdiction. That percentage is then applied to the direct taxsupported debt of the jurisdiction to determine the School District's overlapping share.
Only tax-supported debt is included in the overlapping debt.
76
147
Calculation of debt limit:
State equalized valuation (SEV)
15% of SEV*
2005
2006
2007
2008
$ 4,895,136,120
734,270,418
$ 5,011,735,710
751,760,357
$ 5,149,032,060
772,354,809
$ 5,223,211,550
783,481,733
81,150,000
75,875,000
70,350,000
64,545,000
(81,150,000)
(75,875,000)
(70,350,000)
(64,545,000)
Calculation of debt subject to limit:
Total debt
Less debt not subject to limit State qualified debt issuance
Net debt subject to limit
Legal debt margin
$ 734,270,418
Net debt subject to limit as
a percent of debt limit
$ 751,760,357
0.00%
0.00%
$ 772,354,809
0.00%
* Public Act No. 451 of Michigan 1976, Sec. 1351A provides debt limits as follows: The bonded indebtedness
of a school district shall not exceed 15 percent of all assessed valuation of the district. Bonds not included
in the computation of the legal debt margin are:
1. Defeased bonds
2. Any bond qualified under Article IX, Section 16 of the 1963 Michigan Constitution
3. Deficit budget bonds as authorized by Sec. 1356
Source: School District audited financial statements
77
148
$ 783,481,733
0.00%
Legal Debt Margin
2009
2010
2011
2012
2013
2014
$ 5,017,437,570
752,615,636
$ 4,560,420,200
684,063,030
$ 3,901,601,510
585,240,227
$ 3,508,724,740
526,308,711
$ 3,306,721,310
496,008,197
$ 3,281,856,510
492,278,477
58,550,000
53,070,000
47,425,000
41,595,000
34,925,000
28,575,000
(58,550,000)
(53,070,000)
(47,425,000)
(41,595,000)
(34,925,000)
(28,575,000)
$ 752,615,636
0.00%
$ 684,063,030
0.00%
$ 585,240,227
$ 526,308,711
0.00%
0.00%
78
149
$ 496,008,197
0.00%
$ 492,278,477
0.00%
Demographic and Economic Statistics
Fiscal Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
Population
95,000 $
91,000
91,000
91,000
89,500
89,500
89,500
89,500
83,700
84,300
Total Personal
Income
(in thousands)
Per Capita
Personal Income
3,257,835 $
3,120,663
3,120,663
3,120,663
3,069,224
3,069,224
3,069,224
3,328,237
3,112,552
3,134,864
Sources: U.S. Bureau of the Census, Census 2000
Michigan Department of Labor and Economic Growth
Southeast Michigan Council of Governments
79
150
34,293
34,293
34,293
34,293
34,293
34,293
34,293
37,187
37,187
37,187
Unemployment
Rate
4.70%
4.70%
5.00%
5.70%
10.00%
11.27%
9.02%
7.53%
7.38%
6.26%
Principal Employers
Taxpayer
Botsford Hospital
Magnum Engineering
Robert Bosch Corporation
Nissan Technical Center North America
Cengage Learning (Gale)
Global Automotive Systems, LLC
DaimlerChrysler Services North America
TD Auto Finance LLC
MAHLE Industries, Inc.
Harman Automotive Systems
MINACS
ACO Incorporated
TRW Automotive Electronics
Trinity Health
Thompson Gale
Sprint Nextel Corporation
2014
Employees
Percentage of
Total
2006
Employment Employees*
2,538
2,000
1,600
1,400
1,200
900
900
850
700
506
500
600
-
2.9%
2.3%
1.8%
1.6%
1.4%
1.0%
1.0%
1.0%
0.8%
0.6%
0.6%
0.7%
-
Percentage of
Total
Employment
2,116
1,400
1,698
1,050
999
953
190
589
900
790
776
Total principal employers
13,694
11,461
Total employment
87,326
73,985
* 2005 information not available.
Sources: City of Farmington Hills website
Oakland County
Southeast Michigan Council of Governments
Note: Total employment information is obtained from the Bureau of Labor Statistics.
80
151
2.9%
1.9%
2.3%
1.4%
1.4%
1.3%
0.3%
0.8%
1.2%
1.1%
1.1%
Function/Program
General government:
Instruction
Support services
Community service
Athletics
Food service
Total
2006
2005
2007
2008
2009
998
613
6
2
71
1,015
604
6
2
71
987
580
5
2
71
935
551
5
2
71
943
567
5
2
71
1,690
1,698
1,645
1,564
1,588
Source: Farmington Public School District Personnel Department
81
152
Full-time Equivalent School District Employees
2010
2011
2012
2014
2013
953
579
5
2
71
841
480
4
2
69
838
486
4
2
69
856
486
4
2
69
838
468
4
2
69
1,610
1,396
1,399
1,417
1,381
82
153
Operating Indicators
Percentage of
Students
Year
Enrollment
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
12,158
12,154
12,162
12,023
12,018
11,908
11,832
11,567
11,335
11,149
10,776
Sources:
Total
Qualifying for
Average
Operating
Cost per
Operating
Revenue per
Teaching
Free/Reduced
Teacher
Expenditures
Pupil
Revenue
Pupil
Staff
Meals
Salary
$ 11,173.13
11,688.83
12,078.43
12,121.89
11,725.77
12,463.20
12,732.71
12,293.32
12,326.63
12,628.63
13,308.96
$ 131,060,875
136,189,501
139,406,917
140,273,367
142,211,296
140,526,434
138,003,848
138,989,831
131,000,331
130,457,034
129,848,413
$ 10,779.81
11,205.32
11,462.50
11,667.09
11,833.19
11,801.01
11,663.61
12,016.07
11,557.15
11,701.23
12,049.78
$
135,842,926
142,066,060
146,897,878
145,741,496
140,920,297
148,411,803
150,653,406
142,196,852
139,722,381
140,796,620
143,417,384
Farmington Public School District audited financial statements
Michigan Department of Education Bulletin 1014
83
154
920
943
940
907
897
906
908
793
800
820
794
8.15%
9.44%
10.75%
12.62%
13.61%
15.50%
19.23%
22.72%
23.80%
23.08%
23.68%
$
64,482
65,716
67,298
70,917
71,254
74,526
75,267
78,677
76,621
75,303
75,930
Function/Program
Instructional buildings:
Elementary:
Number of buildings
Square footage
Capacity
Enrollment*
Upper Elementary:
Number of buildings
Square footage
Capacity
Enrollment*
Middle:
Number of buildings
Square footage
Capacity
Enrollment*
High:
Number of buildings
Square footage
Capacity
Enrollment*
Other:
Number of buildings
Square footage
Capacity
Enrollment*
Administrative:
Number of buildings
Square footage
Transportation:
Number of garages
Buses
Athletics:
Football/Soccer fields
Running tracks
Baseball/Softball
Swimming pools
Playgrounds
2005
2006
2007
2008
2009
2010
13
640,831
5,325
5,033
13
640,831
5,325
4,985
13
640,831
5,325
4,945
13
640,831
5,325
4,879
13
640,831
5,325
4,812
13
640,831
5,325
4,880
-
-
-
-
-
-
4
429,172
3,124
2,923
4
429,172
3,124
2,794
4
429,172
3,124
2,724
4
429,172
3,124
2,651
4
429,172
3,124
2,720
4
429,172
3,124
2,654
3
734,412
3,856
3,944
3
734,412
3,856
3,921
3
734,412
3,856
3,949
3
734,412
3,856
4,089
3
734,412
3,856
3,984
3
734,412
3,856
4,054
6
147,542
755
356
6
147,542
755
556
6
147,542
755
547
6
147,542
755
575
6
147,542
755
488
6
147,542
755
379
4
139,853
4
139,853
4
139,853
4
139,853
4
139,853
4
139,853
1
96
1
96
1
96
1
96
1
96
1
96
12
3
32
3
17
15
5
31
3
17
15
5
31
3
17
15
5
31
3
17
15
5
31
3
17
15
5
31
3
17
* Enrollment is based upon the fall head count of pupils.
Source: Farmington Public School District
84
155
Capital Asset Information
2011
2012
2013
2014
9
459,488
4,389
3,879
9
459,488
4,389
3,773
9
459,488
4,389
3,643
9
459,488
4,389
3,607
2
209,452
1,830
1,655
2
209,452
1,830
1,715
2
209,452
1,830
1,633
2
209,452
1,830
1,523
2
232,200
1,848
1,752
2
232,200
1,848
1,684
2
232,200
1,848
1,704
2
232,200
1,848
1,691
3
734,412
3,856
4,033
3
734,412
3,856
3,944
3
734,412
3,856
3,950
3
734,412
3,856
3,719
4
112,532
605
330
4
112,532
605
319
4
112,532
605
300
4
112,532
605
298
3
77,588
3
77,588
3
77,588
3
77,588
1
95
1
96
1
92
1
92
15
5
31
3
14
15
5
31
3
14
15
5
31
3
14
15
5
31
3
14
85
156
District
the last seven years.
pra
s to
e
The District continu
c
o
s
t
s du
ri n g
tigate sustainab
nves
le m
i
d
an
e
e
c
cti
Million in energy
9.6
hich has saved almo
es w
st $
r
u
as
Every school in the District has a studentled green team; 10 of which have been
certified as Michigan Green Schools.
All schools
are fully
accredited by AdvancED
(formally North Central Association of
Colleges and Schools).
Alameda Early
Childhood Center
and Farmington
Community School are
accredited by the National
Association for the Education of
Young Children (NAEYC).
AP
Achievement
Farmington Public Schools was one of 388 school districts in the nation honored by the
College Board with a place on its AP® Achievement List for opening AP classroom doors
to a significantly broader pool of students, while maintaining or
improving the percentage of students earning scores of 3 or higher.
The District is in its
third year of having
an International
Baccalaureate (IB)
program with more than 340 students
participating on some level during the
2012-2013 school year. In Spring of
2013, the International Baccalaureate program achieved World School
the highest
endorsement possible.
The District is a member of the national Minority
Student Achievement Network (MSAN) which focuses on
raising achievement and closing achievement gaps.
The District serves families who represent more than
102 languages
.
designation,
Seven Farmington Public Schools have been named Michigan
Blue Ribbon Exemplary Schools with three also being named
Elementary, Upper Elementary, Middle
National Blue Ribbon Exemplary Schools.
School and High School Newcomer
Centers provide linguistic and educational
supports to meet the needs of newly arrived
immigrants to the District.
The Association of School Business Officials International (ASBO) for the 16th year in a row awarded the Meritorious Budget
Award for Excellence in the preparation and issuance of school system annual budget to Farmington Public Schools. The
District has also earned ASBO’s Certificate of Excellence in Financial Reporting for the past 16 years.
Staff
The District is home to two Milken
National Educator Teacher award
winners.
Since 1989, 20 Farmington Public Schools’ teachers have been named
Oakland County Outstanding Teachers of the Year and
nine Farmington Public Schools’ support staff have been named Oakland
County’s Betty Campion Support Persons of the Year.
North Farmington High School and Farmington High School were named to Newsweek’s top 1,000 public high schools in the country.
points of pride
District Mission Statement:
Farmington Public Schools, together with our community, will
engage every student in a quality learning experience, empowering each student to become a thoughtful,
contributing citizen in a changing world.
157
points of pride
District Vision Statement
The vision of Farmington Public Schools is high
achievement by all students, where learning is our
most important work. We are a District in which:
• Students, teachers, parents, community
members, support staff, and administrators
work collaboratively to create a positive
learning environment to ensure all students
are successful, competent and productive.
Students
• Teachers hold high expectations for all
students.
Approximately 795 students took Advanced Placement
exams and 71 percent qualified for college credit on at least one exam
in 2012 - 2013. This ultimately saves hundreds of dollars of college
tuition for families.
• We rely on our diversity of thought,
perspective and people to build on our
strengths.
• All students and staff feel empowered and
supported.
• Teachers use best practice in every classroom
to engage each child.
• Each school provides a safe, caring and
nurturing environment for students, staff and
parents that enables every child to experience
the joy of learning.
• Decisions are based on data and quality
information.
Our Desired Culture
• Everything we do is focused on learning
• We are all accountable for our students’ success
• W
e all engage in continuous learning,
collaboration and personal growth
• We respect and care for students and each other
• We are inclusive and respect everyone
• We foster innovation, creativity and risk taking
• We reward and recognize what we value
• We model civility in our language and actions
—
The three comprehensive
high schools’ musical
groups annually compete
and win state and
national honors.
Farmington Public Schools’ students consistently score above state and
national averages on the American College Test (ACT), Scholastic Assessment Test
(SAT) and the Michigan Education Assessment Program (MEAP).
—
Students have the
opportunity to participate
in a wide variety of athletics.
Many of the teams have
Academic winners and National Merit Award winners.
earned
divisional,
regional and
state champion ship titles.
Students regularly earn honors as AP Scholars, All State
Students from around the District excel in State and National competitions like
WordMasters, PTA Reflections and Math Pentathlon.
High school students can participate in the District’s
TV-10
student-run television studio,
,
which just celebrated 31 years of operation.
Community
supportive parents
Involved and
are one of the many strengths
of Farmington Public Schools. Parents are involved in their schools and participate
in PTAs/PTSAs, booster groups, the Farmington African American Parent
Network (FAAPN), Proud Dads Club and other parent groups.
In 2013, Farmington Public Schools
graduated 897 students;
approximately 95 percent
The Farmington PTA Council recently won the PTA Council Award of Excellence,
as well as a Certificate of Success for partnering with business members.
Since 1996, the City of Farmington Hills, in partnership with the City of
Farmington, Farmington Public Schools and the Farmington Family YMCA,
went on to a fouryear university,
community
college or
technical
school.
After School Youth Centers
has operated
which have
supported more than 8,000 students between the ages of nine through 15.
32500 Shiawassee Street
Farmington, Michigan 48336
248.489.3349 | Fax 248.489.3314
Web Site: www.farmington.k12.mi.us
E-mail: info@farmington.k12.mi.us
Follow us on:
The District enjoys a strong relationship with the Farmington and Farmington
Hills community including partnerships with many local businesses and civic
organizations that all work together to support children and families.
The Education Foundation was formed by community members
to provide financial and volunteer support to Farmington Public
Schools. Community contributions to the Education Foundation have enabled the Foundation
to award more than $50,000 in grants in the form of technology, extracurricular enrichment,
the arts and scholastic achievement.
158
159
Board Presentation
June 30, 2014
General Fund Revenue and Other Sources
160
State
57.5%
Local
33.5%
Interdistrict/
Other 5.9%
Federal
3.1%
General Fund Revenue – Foundation Allowance
Foundation
Allowance
78.7%
161
Interdistrict/
Other 5.9%
Federal 3.1%
Other State & Local 12.3%
Foundation Allowance History
162
Cumulative Rate of Inflation and
Cumulative Per Pupil Funding
163
Cumulative Inflationary Loss
of Per Pupil Funding
164
Blended Student Population*
165
* Excludes Center Program Students
General Fund Expenditures and Other Uses
Operating
Transfers 0.6%
166
Instruction and
Instructional
Support 80.6%
Support Services
16.4%
Athletics
1.4%
Community
Services 1.0%
Analysis of General Fund Expenditures and Other Uses
Salaries and Benefits
88.9 %
167
Purchased
Services 5.7%
Supplies and
Materials 4.3%
Capital Outlay
0.1%
Other 1.0%
168
169
Millions of Dollars
General Fund Salaries and Benefits
General Fund Fund Balance versus State Averages
170
Importance of Fund Balance
Ø Minimize need to borrow to meet cash flow
Ø Prevents operating in a deficit
Ø Flexibility in adjusting spending during the school year
(many unknowns)
171
Ø Helps with maintaining credit ratings
Ø MSBO recommends fund balance at 15% of total
expenditures
Ø GFOA recommends no less than two months of
operating expenditures (~ 16-17%)
Ø FPS Fund Balance Policy is 8 – 12%
Ø Needed funds for reimbursable federal expenditures
Retirement Funding Expense
172
Millions of Dollars
Michigan Public School Employee Retirement System
Statement of Net Position (in millions)
173
Thank you for the opportunity to serve as
auditors for the
174
For more information contact:
175
Eric V. Formberg
Education Services
Plante & Moran, PLLC
(248) 375-7100
Eric.Formberg@plantemoran.com
1
Office of Instructional Support
MEMORANDUM
TO:
Board of Education
CC:
Dr. George Heitsch, Superintendent
FROM:
Aaron Johnson, Assistant Superintendent
SUBJECT:
International Baccalaureate Diploma Programme Update Report
DATE:
October 28, 2014
Background Information
In November, 2010, the International Baccalaureate committee made a recommendation to the
Board to repurpose the funds currently being sent to the International Academy (IA) and develop
an International Baccalaureate (IB) program within Farmington Public Schools. At that time,
approximately $500,000 was spent annually to provide 65 students with an IB experience (grades
9 – 12). The goal was to provide an IB experience within Farmington, for a greater number of
students.
The committee recommended the program be phased in starting with up to 140 ninth grade
students, in 2011 – 12. Each subsequent year, an additional class (maximum of 140 students)
was added, so that by the 2014-15 school year, the first IB diploma students would graduate.
The committee recommended Harrison High School house the IB program, and that it operate
under the trimester system. Last but not least, a budget was developed that provided for training
teachers, materials for students, staffing and annual fees. In order to train teachers, complete the
application fee and fulfill the IB coordinator role (a position mandated by the IB organization)
the Board also approved an additional $102,700 to be spent prior to June, 2011.
The purpose of this report is to inform the board and the community about the progress of the IB
program.
Status of the Program
Harrison High School currently operates as an approved IB World School. This enabled us to
officially offer the Diploma Programme (DP) to our eleventh and twelfth grade students.
Twenty-four DP courses went through the Frameworks process and were approved by the Board.
1
176
List of approved IB courses (all courses are Diploma Programme courses)
Group 1 – Studies in Literature
English
Group 2 – Language Acquisition
Japanese
Arabic
Spanish
French
Group 3 – Individuals & Societies
BMMT
ITGS
Psychology
History of the Americas
World History
Group 4 – Sciences
Physics
Sports, Exercise, and Health Sciences
Environmental Systems
Design Technology
Chemistry
Group 5 – Mathematics
Math Studies SL
Math SL
Math HL
Group 6 – The Arts
Visual Arts
Music
Theory of Knowledge
I have provided a link to a Google Doc to the board members that include the syllabi for all of
the approved IBDP courses. Textbooks for these courses continue to be purchased and delivered
throughout to students in the program.
As a result of beginning our IB program, families have deliberately moved into the District so
their children can participate in the program. Dr. Polly Bachrouche, IB coordinator, has also
accounted for 127 students who have either moved here or returned from a neighboring private
school in order to participate in the IB program for an addition of $2.1 million to the district.
2
177
Students
Starting in 2011-12, 119 ninth grade students elected to participate in the IB program. This
included 18 from FHS, 13 from NFHS, 75 from HHS and 13 students who moved to Farmington
or transferred from private schools for the IB program.
The class of 2015 will be our first graduating class of IB students. There are 65 students who will
sit for IB exams in May (42 students are attempting the full diploma and 23 students will attempt
the certificate by taking various IB exams). Students have registered for a total of 298 exams.
Within the current IB junior class, 2 students returned to FHS or NFHS. Other students who are
no longer in the program either moved out of the district or HHS was their home school, and
they remained at HHS yet not in the IB program. Within the current IB sophomore class, 1
moved out of the district. All current freshmen who began the IB program are still in the IB
program.
Academically, the students enrolled in the program are successful. On the 2013 PSAT, 27% of
our IB juniors scored in the 90th percentile and 75% scored in the 75th percentile. Four IBDP
students qualified as National Merit and National Achievement Scholarship semi-finalists.
The average ACT score for the class is 28. 30% of IB students achieved a score of 30 or above
on the ACT.
Ethnic Demographics
Proportionally, there are slightly more Caucasian students in the program, when compared to
HHS population as a whole. Proportionally, there are more Asian students and fewer African
American students than the Harrison High School population. However, although percentages
vary slightly, the percentage of IB students in the program with regard to ethnic background
closely mirror students’ percentage in the overall population in the school.
Cultural Group
IB Percent
Percentage of HHS
31.6%
41.6%
Asian
13%
6.6%
Caucasian
53%
50%
Hispanic
2%
1.3%
African American
3
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Teachers
Training opportunities have been made available to all teachers who hold the required
certifications. The number of teachers receiving IB training is increasing. Additional staff is
being trained to teach Theory of Knowledge, serve as our Creativity Action Service coordinator,
and to serve as our Extended Essay Coordinator.
There are three levels of training available to an IB teacher with level three being the most
advanced training. Since 2011, approximately 30 teachers in various content areas have received
levels 1 & 2 training. This year, there are 3 teachers who are registered for TOK training and 1
teacher who is registered for Extended Essay Training. Many teachers have expressed interest in
receiving the second level of IB training for their respective content-area.
Courses
There are presently 70 different IB prep courses a student can take in his or her ninth or tenth
grade year. These courses utilize our existing curriculum, yet include assessments that reflect the
IB rigor and structure. In some cases, the IB prep courses have been combined with the
corresponding honors course, which resulted in more efficiency within the master schedule.
There are 28 DP courses that are offered this year to eleventh and twelfth grade students. One of
the reasons this number is significantly lower when compared to the number of IB prep courses
is that only two grade levels (11th & 12th) are taking these courses.
The average class size of DP classes is 15.1, with lower numbers intentionally running in classes
such as Higher Level math (nine students) and Higher Level Physics (11 students).
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179
FARMINGTON PUBLIC SCHOOLS
MEMORANDUM
TO:
George Heitsch, Superintendent
FROM:
Mary Reynolds, Executive Director of Business Services
SUBJECT: Summer Tax Collection Resolution
DATE:
October 2, 2014
On an annual basis, the Board of Education is presented with a resolution
regarding the collection of taxes. Historically we have remained consistent with a
50/50 collection of summer and winter taxes, largely due to the financial impact
on the local taxpayers due to a shift to 100% summer collection.
With the impact of the ongoing state of the economy, the legislative changes that
erode our revenues, the continued decline of enrollment, and the spending down of
our fund balance, we included a question in the Target Insyght survey that was
completed in March, 2013 related to work of the Capital Finance Planning Task
Team to gauge support for a shifting to a 100% summer tax collection for schools.
At that time the survey results were split with 41% support and 44% opposed with
15% undecided. With this data, although determined a split by the Ed Sarpolis, I
feel that this is not a good option at the present time.
The timing of the collection does not impact the total dollars to the District;
however it impacts the cash flow. The cash flow impact as a result of 100%
summer collection front loads cash and, in lean years could preclude or reduce the
amount needed to borrow with the incremental cost of borrowing added to our
expenditures. Just as the move to 100% summer collection moves up the flow of
tax revenues to the District, it could also move up the timing for our community
members who pay their taxes directly and are accustomed to paying it in two
increments. They would be placed in the situation of having to make full payment
in the summer collection thus impacting their individual household finances. For
those who pay their taxes through escrow arrangements (typically as part of their
mortgage payments), it is possible that the impact would be less evident because
they are already paying into that account as part of a monthly payment. The Cities
do not have the information regarding what percent of the homestead taxes are
collected through mortgages versus direct payment.
By way of further background, during fiscal year 2012, the legislature enacted an
amendment to the property tax act which changed the reporting date for homestead
exemption for taxes from once a year on May 1st to twice a year on June 1st and
180
November 1st. The impact of this change is that the millage rate on properties that
change owners will be adjusted sooner and could have the impact of reducing the
tax revenue we receive. An estimate provided by the City of Farmington Hills
indicates that this could reduce our revenue by approximately $40,000 per year
unless we move to 100% summer tax collection.
For the upcoming year we should continue on our historical course and collect
50% in the summer and 50% in the winter. I recommend that the board consider
moving to 100% summer collection beginning in the summer of 2016. This will
allow time for our community to fully understand and, where appropriate, prepare
for the full payment of taxes in the summer of 2016. It will also help to partially
alleviate the additional cost of borrowing that the district incurs due to the timing
of these payments versus the outflow of budgeted dollars due to the spending
down of our fund balance.
Michigan Public Act 333 of 1982 requires that a school district determine by
resolution their intent to levy a summer tax and that each taxing municipality be
notified of such action prior to January 1st. In keeping with our twice-a-year
collection of prior years, we will need to take action before the end of the year.
Therefore, IT IS RECOMMENDED THAT THE BOARD APPROVE THE
SUMMER TAX COLLECTION RESOLUTION at the November 11th meeting
and waive the reading of the resolution.
If you have any questions or require additional information, please feel free to call
me.
Cc:
Subject file
Correspondence file
181
A regularly scheduled meeting of the Board of Education of the Farmington Public
Schools was held at the Lewis Schulman Administrative Center, 32500 Shiawassee,
Farmington, Michigan on the 11th day of November, 2014, at 7:30 p.m.
The meeting was called to order by _____________________________.
Present: ______________________________________________________________
Absent: _______________________________________________________________
The following resolution was offered by Member _____________________ and
supported by Member _____________________.
WHEREAS, ACT 333, Public Acts of Michigan, 1982, provides that a school
district may determine by resolution to impose summer property tax levy of one-half
(1/2) or all of its annual school property taxes, including debt service, which resolution
shall be applicable until revoked by the Board of Education; and
WHEREAS, for each year such a resolution applies the school district must
request, before February 1, 1983 or before January 1st, in any year thereafter, each city
and township in which it is located to agree to collect the summer tax levy in that year of
either the total or one-half (1/2) of school property taxes, including debt service; and
WHEREAS, this Board of Education has determined that it would be in the best
interest of the Farmington Public School District to impose a summer property tax levy
to collect one-half (1/2) of school property taxes, including debt service; and
WHEREAS, said ACT 333 provides for certain procedural steps to be taken by
this Board of Education in connection with the imposition of a summer property tax levy
and also provides for the manner in which summer property tax levy shall be collected.
NOW, THEREFORE, BE IT RESOLVED that pursuant to the authority granted it
in P.A. 333 of 1982, the School District impose a summer property tax levy equal to
one-half (1/2) of the annual taxes due for the 2015-2016 school year.
182
BE IT FURTHER RESOLVED that the Secretary of the Board of Education is
directed to send a copy of this Resolution to the Treasurer of each municipality.
AYES: _______________________________________________________________
NAYS: _______________________________________________________________
Resolution declared adopted this 11th day of November, 2014.
_____________________________________
Trisha L. Balazovic, Secretary
Farmington Board of Education
2
183
2015/16 Budget Development Timeline
11/11/14
Board of Education Review of timeline/assumptions/parameters
12/9/14
Board of Education approval of timeline/assumptions/parameters for
2015/16
1/7/15
Board Budget Workshop
Feb, 2015
Budget Public Forum (TBD)
March – April 2015
Board Budget Workshops (2 or 3 as needed)
April, 2015 Board of Education Review of Budget Reduction Plan Considerations
4/21/15
Board approval of resolution to conduct public hearing on budget
4/21/15
Board resolution to move forward with Budget Reduction Plan
Considerations
May, 2015 Board Budget Workshop
6/1/15
Board Document to Board of Education for 6/9/15 Board meeting
6/9/15
Board study session on proposed budget
6/9/15
Conduct budget and truth in budgeting hearing
6/23/15
Adopt the 2015/16 budget
6/23/15
Set tax levy
184
To:
Board of Education
George Heitsch
From:
Jon Riebe
Date:
October 22, 2014
Subject:
CRESA Contract Amendment - Follow Up Information
A Request for Proposal (RFP) is designed to be an insurance policy for a purchaser of a service or
product to make certain they receive exactly what they want at a reasonable price. In the District’s case,
our desire is to have an independent third party monitor the spending of the bond funds and to assist in
the day to day management of the construction program at a reasonable fee.
Based on the District’s past experience with CRESA, we know that they bring a reputation of insuring
transparency within the FPS work. They will provide a foundation for financial accountability by
monitoring all construction related expenditures from inception of the bond to completion. They will
also monitor project scope to ensure “promises made are promises kept”. We also know that they have
the necessary support team of architects, engineers, construction, technology and financial experts to
manage the construction program. CRESA has recently won the Owners Representative services at
other local Districts through a RFP process so work has already been done at no cost to FPS.
Benchmarking their proposed fee against the other local Districts, we have confirmed that their stated
fee is very competitive, so utilizing a RFP process in this case does not appear to be a helpful approach
because the service and cost requirements of the “insurance policy” have been met. If the District were
to utilize an RFP process which comes at a cost of both time and dollars, it is highly unlikely that the
District would be in a different spot in the end.
CRESA as Owners Representative will become an extension of the FPS staff and their fee will be paid
for by bond dollars, therefore saving general fund dollars that may be spent on additional FPS staff to
manage the work. Past practice has been to hire an individual to help manage the construction projects.
They will also be an integral partner on a daily basis representing the District’s interests on change
order negotiations, benchmarking unit costs and project scheduling. CRESA will also provide
alternative project delivery methods to save the District money. An example of this would be the use of
trade specific design professionals for the roofing and pavement replacement projects. This eliminates
the “laying” of fees where traditionally this work would go through the Architect who would then hire
these same professionals to design the projects creating multiple fee layers. They have assisted many
Districts in negotiating the Architect and Construction Manger contracts. They know the market in
185
respect to services provided vs. fees, which brings a value to the District. Additionally, the added
insurance feature of having a quick service termination clause written into the amendment provides the
District the ability to terminate rapidly in the event of our dissatisfaction or need of the services
provided.
186
September 15, 2014 Dr. George Heitsch Superintendent Farmington Public Schools 32500 Shiawassee Farmington, Michigan 48336 RE: Contract Amendment for PMC Agreement: Proposal for Pre‐Bond Planning and Owner Representation Services for Farmington Public Schools Dear Dr. Heitsch: Thank you for the opportunity to allow Plante Moran Cresa, LLC (PMC) to continue to work with Farmington Public Schools (FPS) and present an amendment to our existing contract with our proposal to provide consulting services for the 2015 May Bond Proposal. We appreciate the confidence you are placing in us and we will strive to provide you with outstanding consulting services. ENGAGEMENT It is our understanding that this non‐exclusive engagement generally will involve Bond Planning Services and Owners Representative Services for the capital improvement program as approved by the Farmington Public Schools Board of Education (the Project) which is proposed to be financed with the proceeds of bonds pursuant to a proposal expected to be submitted to the electors for approval. PMC acknowledges that this engagement is a non‐exclusive engagement and that FPS reserves the right to reasonably modify the scope of the engagement and the scope of the Project provided such modifications do not materially change the parties’ understanding noted herein. The Project services to be provided by PMC for this engagement are more particularly described in the Scope of Services attached as Exhibit A (the Services) and will be performed subject to the Terms and Conditions attached as Exhibit B. In preparing this proposal, PMC has made the following key assumptions regarding this engagement. These key assumptions have been relied upon by PMC in determining the required Scope of Services designated on Exhibit A, PMC's compensation for the Services, and the terms of this engagement:  The Pre‐Bond Planning portion of the Project term is approximately 8 months leading up to a May 2015 election, and includes the following: o
o
o
Refinement of the CPAC assessment and recommendations approved by the Board Facility Assessment and Detailed Bond Planning Public Information (excludes advocacy or opposition campaign support) 187
Dr. George Heitsch Farmington Public Schools 
September 15, 2014 The Implementation portion of the Project term will be approximately 60 months, and includes PMC assisting FPS with the following: o
o
o
o
o
Architect Contract Negotiations Construction Manager Contract Negotiations Design Process Review Construction Process Review Move Management, Building Commissioning, and Project Closeout The Project will generally consist of the construction/renovation of the following (19) facilities: o (3) High Schools o (2) Middle Schools o (2) Upper Elementary Schools o (9) Elementary Schools o (3) Support Buildings The Project will generally consist of the proposed improvements and associated costs of the following: o Infrastructure Needs: $80.6M o Technology: $17.4M o Security: $2.0M o Secured Entrance/Welcome Center: $7.5M o Classroom Furniture Replacement: $7.2M o K‐12 Media Center Remodel: $3.8M o K‐12 Media Center Furnishings: $1.5M o High School Auditorium Remodel: $6.0M o Replace Outdoor HS Athletic Surfaces: $3.5M o Replace Buses (total of 20): $2.0M o Amount of Bond Proposal: $131.5M Less Bond Issuance Costs, Capitalized Interests, Insurance Costs: ($ 1.6M) Approximate Construction Fund Deposit: $129.9M 188
Dr. George Heitsch Farmington Public Schools September 15, 2014 The Project will be further described in an assessment/capital plan for the School Building and Site Bonds, which may be issued in multiple series beginning in 2015 if the election is successful. The following key assumptions are also anticipated:  A single Architect for the Project. 
A single Construction Manager for the Project. 
A single Technology and Security Designer for the Project. 
Total estimated Program budget is approximately $131.5 million. 
Total estimated Construction Budget is approximately $101.8 million and excludes technology, furniture, buses, and bond issuance costs. 
PMC will provide monthly updates to the FPS Board as well as attend FPS Board meetings as required or requested in the design or construction process, and for Board Approvals of contract awards. 
Coordination of and attendance and participation at key design and construction progress meetings as required by FPS or as necessary for the Project. 
Assumes FPS Administration and Board are able to make necessary Project decisions in a timely manner (taking into account the Board’s status as a public body), to allowing Project professionals (architect, construction manager, technology designer, owner representative, etc.) the ability to adhere to the master Project schedule. 
The facilities shall be constructed of normal, durable, and readily available materials, as used in the construction of public school facilities. 
FPS to provide on‐site space for office function of the Project professionals. PMC will be on site no less than weekly during construction to ensure the Project is progressing in a timely manner. 189
Dr. George Heitsch Farmington Public Schools September 15, 2014 COMPENSATION FPS shall compensate PMC for Services performed as follows: Pre‐Bond Planning Services (1) PMC’s fee for this service shall be Twenty Thousand and no/100 dollars ($20,000.00), plus actual reimbursable expenses such as mileage, printing, overnight courier services, etc. invoiced at cost, without mark‐up. All fees and reimbursable expenses will be deferred until the bond referendum passes, or after the second failed attempt so long as the second attempt is within one year of the first referendum vote. (2) If FPS concludes that in lieu of a non‐qualified bond election that it will qualify the bonds for participation in the School Bond Qualification and Loan Program prior to the election, PMC’s fee for working with and preparing the Michigan Department of Treasury forms will be an additional Ten Thousand and no/100 dollars ($10,000.00), plus actual reimbursable expenses such as mileage, printing, etc. invoiced at cost; subject to the same payment terms noted above. In the event that FPS proceeds with a preliminary qualification through the Michigan Department of Treasury, and upon successful passage of the bond referendum, PMC will credit its fee of $10,000 for the application process to FPS as well. (3) Upon the successful passage of the bond referendum, PMC will credit FPS the fee of $37,500 already paid to PMC for the Facilitation Services provided pursuant to the original agreement plus its fee of $20,000 for Pre‐Bond Planning for a total credit of Fifty Seven Thousand Five Hundred and no/100 dollars ($57,500). Bond Project Implementation (1) Fixed Fee: FPS shall compensate PMC 1.6% of the total design and construction portion of the bond amount of $101.8 million which equates to $1,628,800. The bond amount does not include Buses, Technology, Furniture or Bond Issuance Costs which will be handled by the District. (2) Upon a successful Bond vote, CRESA will credit back all previous fees associated with the Bond Planning; $37,500 for the CPAC facilitation and $20,000 for the Pre‐Bond services for a total credit of $57,500. The total final fee for the Owner Representative Work would be $1,571,300 which equates to a total fee of 1.54% and will be invoiced in 60 equal monthly installments. All reimbursable expenses will be invoiced at cost with no mark up. The fee is a budgeted expenditure under professional services line item in the recommended proposal. (3) Reimbursable expenses: Reimbursable expenses such as mileage, printing, overnight courier services, etc., will be invoiced at actual cost, without mark‐up. Notwithstanding the above, such reimbursable expenses must be approved in advance by FPS for any individual expense over $500.00. 190
Dr. George Heitsch Farmington Public Schools September 15, 2014 (4) PMC will invoice FPS on a monthly basis in equal installments of Twenty Six Thousand One Hundred Eighty Eight and 33/100 dollars ($26,188.33), plus reimbursable expenses at costs incurred by PMC for the duration of the Project (TBD). If the Project is completed earlier than the agreed upon duration, FPS shall also pay to PMC any outstanding balance on the aforementioned fixed fee amount, upon completion of the Project. In the event that the Project runs beyond the agreed upon duration, PMC shall provide Owner Representation Service to FPS without additional compensation unless FPS causes a delay to the original schedule for the Project (5) Upon successful passage of a bond proposal, if after eight (8) months, FPS makes a good faith determination that FPS is not receiving value as a result of PMC’s Services FPS can terminate this agreement upon thirty (30) day prior written notice to PMC. FPS shall only remit fees and expenses incurred by PMC up to the date of termination. ACCEPTANCE PMC will commence its Services upon execution of this proposal and the term of PMC's engagement will continue for approximately eight months leading to the May 2015 election. Upon a successful bond referendum, PMC’s engagement will continue for approximately 60 months or until the Project has been completed, unless terminated earlier in accordance with the Terms and Conditions of EXHIBIT B. To accept this agreement including the terms of this letter and Exhibits A and B attached hereto (Agreement), please sign the Accepted and Agreed acknowledgement below and return it to us. Should you have any questions please contact us at (248) 223‐3395. Sincerely, PLANTE MORAN CRESA, LLC Gregory VanKirk, CPA Paul R. Wills, AIA, LEED AP Partner Partner We accept this Proposal, including Exhibits A and B attached hereto, which sets forth the entire agreement between FPS and PMC for the Services specified herein. We acknowledge that such acceptance creates a binding Agreement between FPS and PMC. Accepted and Agreed: FARMINGTON PUBLIC SCHOOLS By: Dr. George Heitsch, Superintendent Date: 191
EXHIBIT A SCOPE OF SERVICES Upon execution of the Proposal dated September 15, 2014, this Exhibit A shall be incorporated into the Agreement between FPS and PMC. Bond Planning (Pre‐bond) Services: 1. Facility Assessment/Bond Planning Assist FPS in the development of the final project program that clearly identifies the size, scope, cost, delivery method, etc., of the proposed renovation of the facilities. Activities will include: 
Review of the final space and site programs for each facility. 
Review of the final building standards for each facility. 
Assist in the development of the phasing plan for the Project. 
Assist in the development of a final Project budget and schedule of the Project. 
Assist in the development of a Project Responsibility Matrix that outlines the duties and responsibilities of the Architect, Construction Manager, Owner Representative, and other Consultants. 
During all Phases of the Project serve as the key liaison between FPS, the architect, construction manager, contractor(s), and technology designer. This service shall include, but shall not be limited to, the coordination of activities and resolution of any resulting problems and attendance and reporting of progress issues to the Board at their meetings as necessary. 
Provide input for the Project in all design stages as required. This service shall include, but shall not be limited to, input regarding product/material selections, construction methodology to assure quality levels established by monitoring of budget established to address all possible cost savings while not reducing the Scope of Project or quality of design, and input, regarding all cost estimates prepared by the architect and construction manager, and technology designer, as required by FPS. 2. Bond Issue Planning: Upon approval and acceptance of a revised District facilities needs assessment by FPS, PMC will assist FPS, its bond counsel, and financial advisor, to develop bond referendum informational materials which communicate the scope and purpose of the Project for the information of the voters. 3. Application for Preliminary Qualification of Bonds (if needed): PMC will coordinate and prepare the State of Michigan Department of Treasury forms that are necessary for FPS’ Application for Preliminary Qualification of Bonds. PMC will attend the Preliminary Qualification meeting with the Department of Treasury scheduled by Bond Counsel and other meetings as necessary. Exhibit A‐1 192
4. Public Information: PMC will assist the District to identify, prioritize, recommend, and prepare various communications to constituents of FPS for the purpose of educating and informing the public on the scope and reasoning behind the bond issue. When requested, PMC representatives will attend up to ten (10) District community forums to help explain the facility and technology improvement program. Such services do not include advocacy or campaign committee support. Owner Representation Services (Post‐bond Approval) Design & Construction of Facilities: 1. Architect Contract Negotiations Assist FPS and its legal counsel in the development of a final architectural contract that clearly identifies the staff credentials, financial credentials, scope of work, fee, and terms and conditions, and coordinates with terms of construction manager contract. Activities will include: 
Assist in developing a defined scope of work for architect’s responsibilities for the Project. 
Assist FPS in the selection of an architect or as necessary, a replacement architect or architects. 
Identify Instruments of Service that provide for FPS’ future use of same, including for other vendors. 
Assist in developing a schedule that the Architect will adhere to through the schematic design, design development, construction documents, bidding, construction administration, and close‐out phases of the Project. 
Develop and implement a review process that allows FPS and its vendors time for review and comments. 
Ensure that specifications allow for multiple sources for bidding. 
Identify process for reviewing contract changes (including change orders and other scope changes) that minimize the risk to FPS. 
Develop invoicing and payment process to align with the draw schedule of FPS. 
Consider and recommend options to FPS regarding the establishment of a design contingency to minimize FPS’ risk to errors and omissions costs. 
Assist in establishing a Fee and Terms and Conditions consistent with current market conditions. Conduct same/similar process, as outlined above, for other required consultants and vendors, as may be appropriate: 
Geotechnical and Material Testing 
Civil Engineering/Site Development 
Roofing/Exterior Envelope 
Technology / Security Designer 
Landscaping Exhibit A‐2
193
2. Construction Manager Contract Negotiations Assist FPS and its legal counsel in the development of a final construction manager contract that clearly identifies the proposed staff credentials, financial credentials, scope of work, fee, and terms and conditions. Coordinate this contract with architect’s contract. Activities will include: 
Assist in developing defined scope of work for the contractor’s responsibilities relating to the desired delivery method as construction manager. 
Assist FPS in the selection of a construction manager(s). 
Identify process for reviewing contract changes (including change orders and other scope changes) that minimize the risk to FPS. 
Develop invoicing and payment process to align with the draw schedule of FPS. 
Develop the Instruments of Service used by the construction manager to ensure accurate and concise information is available to FPS and its vendors. 
Assist in developing proposed forms for the Owner/Construction Manager Agreement, General Conditions, and Supplemental Conditions. Assist in defining general conditions items and reimbursable costs, including their costs, and the propriety of establishing a not‐
to‐exceed amount for same. 
Assist in developing a bidding process that complies with all applicable laws and, if available, provides opportunities for multiple bids and local vendor participation. 
Develop the schedule process that provides comprehensive information for FPS and its vendors. 
Assist in establishing a Fee and Terms and Conditions consistent with current market conditions 3. Design Process Review Provide professional expertise and leadership by reviewing, analyzing, and presenting options (i.e. independent value engineering) for the design of the District’s facilities through the schematic and design development process. PMC will continue working with the selected team and provide professional expertise to the District during the design development and construction documentation process. Activities will include: 
Confirm the project schedule, arranging the time required for the design development, bidding, construction, and move‐in and start‐up phases. 
Monitor architect’s progress through the design process. 
Review architect’s space program. 
Schedule and attend all progress meetings and produce meeting minutes. 
Assist in the selection of finishes (carpeting, wall coverings, lighting). 
Compare budget of preliminary design to project budget. 
Review design to ensure consistency with original project scope. Exhibit A‐3
194

Review, monitor, and update budget through design phase. 
Assist the architect, construction manager, interior designer, and other vendors in the ongoing value‐engineering process to identify alternative construction methods or materials, reducing cost and/or construction time. 
Assist in providing multiple constructability reviews and assist the architect and others, as applicable, in the process of preparing cost analyses. 
Update budget and schedule to reflect the impact of a particular design. 
Assist in defining the scope for phased construction for the project to ensure that specifications for needed site development, structure, mechanical, electrical, and safety systems are developed. 
Assist in determining specifications for major long lead equipment such as air handling units, emergency generators, electrical transformers and switchgear. 
Monitor trade, labor and construction market trends that could impact the cost or schedule for the project. 
Assess material and labor availability in the local marketplace and evaluate alternative systems and building products. 
Identify materials and assist in the preorder of items requiring long lead times for delivery. 
Review invoices of the architect and others, as applicable, on behalf of FPS. 
Develop and update final project budget and schedule. 
Review final drawings and bid package and provide written comments to FPS for consideration and approval. 4. Construction Process Review Once the construction manager is selected, PMC will be on site a minimum of one (1) day per week and shall attend necessary construction meetings (which shall occur at least once per week), at which PMC will notify FPS of the project’s planned schedule. PMC’s activities will include: 






Assist and advise the team through construction process to meet project objectives and construction schedule. Assist in obtaining permits. Define, schedule, attend and coordinate meeting minutes for weekly construction progress meetings. Track construction progress to ensure that the construction schedule is being met. Track project expenditures to ensure that the proposed budget is being met. Provide change order tracking and facilitate issue resolution, including developing an accountability log that will be used for all change orders issued for the FPS capital improvement (bond) program that will indicate the source and cost of any and all change orders (e.g., field conditions, Owner‐initiated, Architect‐initiated, Construction Manager‐
initiated, etc). Update major milestone schedule for project and identify conflicts. Exhibit A‐4
195

Track project budget including expenses to date versus total budget and remaining project cost estimates.  Prepare periodic project status reports for the use of the District planning team.  Coordinate vendor activities with architect and construction manager and other applicable construction participants.  Review payment applications, waivers, sworn statements, insurance certificates, and surety bonds from construction manager and others to ensure compliance with contractual arrangements and make recommendations for payment.  If bonds are qualified for participation in School Bond Qualification and Loan Program, monitor compliance by contractors with prevailing wage requirements. 5. Move Management, Building Commissioning, and Project Closeout Move Management Assist in identifying the requirements to relocate and move staff and equipment to allow construction to proceed without interruption of work flow and to minimize down time. This process formally begins when building plans and specifications are ready for bidding. Activities will include: 
Assist in the coordination of the logistics of the move with staff to minimize disruptions to operations. 
Assist in the identification and prequalification of move vendors, including writing and distribution of the RFP. 
Provide recommendation and negotiation of final moving contract. 
Assist in the coordination of removal and placement of office, equipment and furniture prior to construction and upon completion of the project. 
Assist in the development of a schedule for occupancy activities. Building Commissioning and Project Closeout Ensure that the architect, construction manager and contractors complete their contractual obligations. Post construction services typically commence after construction is substantially complete, generally two months before opening the facility. PMC will continue to advocate on behalf of the District to ensure the close‐out procedures are completed in a timely manner. 
Identify punch list items and coordinate their completion. 
Coordinate the delivery of warranties and guaranty certificates. 
Coordinate receipt of release waivers of liens and sworn statements. 
Coordinate building systems testing. 
Assist in obtaining the certificate of occupancy. 
Coordinate record drawings, and operational and maintenance manuals 
Assist in scheduling of training staff on building systems. Exhibit A‐5
196
EXHIBIT B TERMS AND CONDITIONS Upon execution of the Proposal dated September 15, 2014, this Exhibit B shall be incorporated into the Agreement between FPS and PMC. 1. PMC'S SERVICES: 1.1.
PMC’s services (the Services) include the consulting services designated on Exhibit A to the Agreement and additional services, if any, performed by PMC in connection with its engagement under the Agreement. PMC shall perform the Services in accordance with the Terms and Conditions in this Exhibit B. 1.2.
If PMC determines that additional services are necessary or advisable in the interest of FPS, PMC shall timely notify FPS and clearly describe such services in writing, including a cost estimate for the performance of same. If accepted by FPS, PMC and FPS shall mutually agree in writing to an increase in PMC’s compensation for such additional services before the Services are performed. PMC also shall be entitled to additional or reduction of compensation if any of the following occur: Owner increases or decreased the scope or nature or otherwise changes the Services designated on Exhibit A; change in any of the key assumptions of this engagement listed in the Agreement; change the time period for performance of PMC's Services; change in the budget, schedule, or scope or nature of the Project; delay or interruption of the Project; or failure of FPS to provide adequate and timely financing for the Project which delays or extends PMC’s time of performance. PMC and FPS acknowledge that PMC shall have no authority, express or implied, to enter into written or oral agreements on behalf of FPS, to take any other actions with respect to the Project or the business affairs of FPS, or to commit or otherwise obligate FPS in any manner whatsoever, without the prior written approval of FPS. The Services provided by PMC are inherently advisory in nature. PMC shall have no responsibility for management decisions or management functions. 2. RESPONSIBILITIES OF FPS: 2.1.
FPS shall designate a representative with authority to act on behalf of FPS who shall be the contact person for purposes of the communications between FPS and PMC regarding PMC's Services. The representatives of FPS shall be George Heitsch, Superintendent of FPS and Jon Riebe, Director of Facilities, unless notified otherwise. PMC’s representatives shall be Paul Wills and Greg VanKirk, unless notified otherwise. If FPS reasonably believes that the Representatives assigned by PMC to supervise this Project are not performing their responsibilities in a satisfactory and competent manner thereby jeopardizing the timely and successful completion of the Project, FPS shall have the right to ask PMC to provide an alternative Representative(s) to carry out PMC’s responsibilities under this Agreement. In all cases of decision, such request shall be reasonable in nature. In the event that PMC is unable to provide FPS with a competent and reliable Representative acceptable to FPS, FPS shall have the right to terminate this Exhibit B‐1 197
2.2.
2.3.
2.4.
2.5.
2.6.
2.7.
Agreement upon seven (7) days written notice and, upon such termination, FPS shall be released of any and all further obligations hereunder. FPS shall provide full information to PMC regarding the requirements of FPS as necessary for the performance of the Services. FPS shall provide information, review documents provided by PMC, and render decisions relating to the Services on a timely basis so as not to delay PMC’s performance thereof. FPS shall engage third parties to provide services, including by way of example, surveyors, testing consultants, engineers, attorneys and risk management consultants, as reasonably required for the performance of the Services. FPS shall obtain all governmental approvals required for the use and operation of the project facilities and systems which are the subject of this engagement by FPS. FPS shall pay PMC for the Services in accordance with the payment terms in the Agreement and these Terms and Conditions. FPS agrees to report promptly in writing to PMC any default or defect in the Services or non‐
conformance with any provision of this Agreement. The making of final payment shall constitute a waiver of all claims by FPS arising or resulting from the Services provided by PMC excepting those claims previously made in writing and identified by FPS as unsettled at the time PMC submits its final invoice for payment. 2.8.
FPS covenants and agrees during the term of this Agreement and for the period of one year after its completion or termination not to solicit for employment, on behalf of FPS or any other entity, any PMC staff member working on this engagement under this Agreement, including former PMC staff members who worked on this engagement and under this agreement. 3. PMC'S RESPONSIBILITIES: 3.1.
PMC shall perform the Services in a prompt manner, in accordance with the standard of professional skill and care exercised by an owner’s representative of recognized experience and expertise in the planning, design, and construction of public school facilities. 3.2.
PMC does not warrant or guarantee the outcome of project pro formas, budgets or other financial projections developed by PMC for use in connection with the Services. Budgets, cost estimates, schedules, and financial projections prepared by PMC represent PMC's best professional judgment as a consultant. It is recognized, however, that neither PMC nor FPS has control over the cost of labor, materials or equipment, market conditions, contractors’ methods of determining bid prices or other competitive bidding or negotiating conditions. PMC cannot and does not warrant or represent that the outcome of bids or negotiated prices will not vary from any project budget proposed, established or approved by FPS, or from any cost estimate, projection or evaluation prepared by PMC. Exhibit B‐2 198
3.3.
3.4.
3.5.
3.6.
3.7.
3.8.
PMC shall not be responsible for the failure of engineers, architects, general contractors, subcontractors, vendors, attorneys, or other consultants to carry out their respective duties and obligations to FPS. PMC is not responsible for the performance of any party not employed directly by PMC, and PMC is not responsible for the performance of consultants engaged by PMC in connection with the Services under this Agreement. The Services do not include professional architectural or engineering services. PMC shall not be responsible for the design of any project, for any errors, omissions or other deficiencies in the construction drawings and specifications for a project, for any other error or omissions of architects or other design professionals, if any, in connection with a project, or for the failure of the construction drawings and specifications for a project to comply with the requirements of FPS or with applicable codes or legal requirements. It shall be the responsibility of the architect engaged by FPS, not PMC, to identify building code and other legal requirements pertaining to the design of a project for FPS. PMC shall not be responsible for construction means, methods, techniques, sequences and procedures, and safety programs and measures employed by contractors or others in the performance of their contracts, and shall not be responsible for the failure of any contractor or supplier to carry out work in accordance with the construction drawings and specifications or other contract requirements, provided, however, that PMC shall promptly notify FPS of any deficiency in the quality or workmanship of the work or of any failure of any contractor or supplier to carry out work in accordance with the construction drawings and specifications, which PMC knows or reasonably should know from its site visits. Any acts of PMC in providing consultation, advice and/or recommendations to FPS regarding the performance or the default of any architect, construction manager, contractor(s), vendors or other consultant(s) under contract with FPS, shall not be deemed to be the assumption by PMC of management or control of any of them or of the Project. PMC is not an attorney at law, and the Services provided by PMC exclude professional legal services. If the scope of PMC’s Services includes assistance with the negotiations of agreements on behalf of FPS, such agreements shall be subject to the approval of FPS. FPS shall provide for the review of such agreements by attorneys and insurance consultants engaged by FPS as deemed to be appropriate by FPS. PMC shall indemnify, defend, and hold harmless FPS, its Board of Education and its Members in their official and individual capacities and its employees from and against any and all liability, for direct damages, losses, claims, demands, actions, causes of action, costs including attorneys’ fees and expenses, to the extent such claims, losses, damages, or expenses are for bodily injury, sickness, disease, death, or property damage and to the extent they are caused by any negligent acts pertaining to the Services which PMC has provided or will provide to FPS under this Agreement, except as caused by the acts, omissions, negligence or misconduct of FPS. In the event such claims, losses, damages, or expenses are caused by the joint or concurrent negligence of FPS and PMC, or their respective agents, officers, employees, independent contractors, or subcontractors of any tier, they shall be borne by each party in proportion to that negligence. Exhibit B‐3 199
3.9.
In no event shall FPS or PMC be liable to the other for indirect or direct special, incidental, exemplary or consequential damages, including without limitation, loss of anticipated profits, revenue or use of capital or loss of business opportunities, whether based on contract, tort, negligence, strict liability or otherwise; provided, however, that the foregoing shall not limit or preclude a claim of PMC with respect to compensation due to PMC under this Agreement. 3.10.
To the fullest extent permitted by law, the total liability, in the aggregate, of PMC and PMC's officers, directors, employees, agents, and consultants to FPS and anyone claiming by, through, or under FPS, for any and all injuries, claims, losses, expenses, or damages, including, without limitation, attorneys' fees, arising out of or in any way related to the Services or the Agreement, from any cause or causes whatsoever, including but not limited to, negligence, strict liability, indemnity or breach of contract shall not exceed the amount of compensation for the Services paid to PMC under this Agreement. 3.11.
PMC, its employees, officers, managers, members, affiliates, subcontractors, and representatives make no warranties, express or implied with respect to any term, condition or statement contained in this Agreement. 4. COMPENSATION: 4.1.
For the performance of Services, FPS shall compensate PMC as provided in the Agreement. Unless provided otherwise in the Agreement, PMC shall submit invoices for Services rendered by PMC to FPS. All invoices shall be prepared in accordance with the compensation terms in the Agreement and FPS agrees to pay invoice within thirty (30) days after receipt thereof; provided, however, that in the event FPS disputes the accuracy for any invoice prepared and presented, payment for the portion which is disputed by FPS may be withheld until such dispute is resolved. FPS and PMC shall work together to resolve the matter within thirty (30) days of notice of dispute. In the event FPS and PMC do not reconcile such dispute to PMC's satisfaction within the 30 day period, PMC may pursue its legal remedies against FPS as provided herein. 4.2.
Should PMC be required to provide evidence, prepare for hearings, evaluate claims, assist in the review or preparation of claims or defenses, or otherwise participate or assist in the resolution of legal disputes either: (i) on behalf of FPS, or (ii) resulting from PMC's role as consultant or Project Management (unless caused by PMC's gross negligence or intentional misconduct), PMC will be reimbursed on a "Time and Materials" basis, which is defined to mean the numbers of hours of Services performed by PMC’s personnel multiplied by PMC’s then current standard hourly rates ("Standard Hourly Rates") plus the direct cost incurred by PMC in performance of such services. 4.3.
In the event FPS fails to pay PMC any undisputed amount due to PMC under this Agreement, and if such failure to pay continues for a period of fifteen (15) days following written notice of non‐payment, PMC may, without prejudice to any other remedy PMC may have, suspend all or some of the Services until all amounts due to PMC have been paid by FPS. Interest at the rate of one and one half (1‐1/2%) percent per month shall be added to delinquent payment amounts. 4.4.
Any taxes or fees, enacted by local, state or federal government subsequent to the date of this agreement, and based on gross receipts or revenues will be added to the amounts due under this agreement, in accordance with any such fees or taxes. Exhibit B‐4 200
5. ENVIRONMENTAL CONDITION OF SITE: 5.1
FPS has disclosed to PMC in writing the existence of all known and suspected Asbestos, PCBs, Petroleum, Hazardous Waste, Radioactive Material, hazardous substances, and other similar conditions (Constituents of Concern) located at or adjacent to all property owned or controlled by FPS which is the subject of this engagement (Sites), including type, quantity, and location. 5.2
FPS represents to PMC that to the best of its knowledge no Constituents of Concern, other than those disclosed in writing to PMC, exist at any Site. 5.3
If PMC becomes aware of an undisclosed Constituent of Concern, then PMC shall notify (1) FPS and (2) appropriate governmental officials if PMC reasonably concludes that doing so is required by applicable laws. 5.4
It is acknowledged and agreed by FPS and PMC that PMC's scope of services do not include any services related to Constituents of Concern. If PMC or any other party encounters an undisclosed Constituent of Concern, or if investigative or remedial action, or other professional services, are necessary with respect to disclosed or undisclosed Constituents of Concern, then PMC may, at is option and without liability for consequential or any other damages, suspend performance of Services related to the Site(s) affected thereby until FPS: (1) retains appropriate specialist consultant(s) or contractor(s) to identify and, as appropriate, abate, remediate, or remove the Constituents of Concern; and (2) warrants that the specific site is in full compliance with applicable laws. 5.5
If the presence at any Site of undisclosed Constituents of Concern affects the performance of the Services under this Agreement, then PMC shall have the option of (1) accepting an adjustment in its compensation and in the time for completion of its Services, or both; or (2) terminating this Agreement. 5.6
FPS acknowledges that PMC is performing professional Services for FPS and that PMC is not and shall not be required to be an "owner," "arranger," "operator," "generator," or "transporter" of hazardous substances, as defined in the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), as emended, which are or may be encountered at or adjacent to any Site in connection with PMC's activities under this Agreement. 6. MISCELLANEOUS: 6.1.
Nothing contained in this Agreement shall create a contractual relationship or a cause of action in favor of a third party against either FPS or PMC. The Services performed by PMC under this Agreement are for the sole benefit of FPS, and shall not be relied upon by other parties. 6.2.
PMC and FPS may not assign its rights under this Agreement without the prior written consent of the other. 6.3.
PMC shall be entitled to use FPS’s name, photographs, renderings, narrative descriptions and similar materials relating to PMC's Services in connection with publications, awards, press releases, and marketing materials. Exhibit B‐5 201
6.4.
6.5.
6.6.
6.7.
Provided that FPS has paid all amounts due to PMC under this Agreement, FPS shall be entitled to use all studies, reports, summaries, cost estimates, budgets, and other documents prepared by PMC in the performance of its Services; provided, however that FPS shall not disclose or permit other parties not associated with the Project to use such information and documents. PMC shall be entitled to retain copies of such documents for PMC's files. Notwithstanding the foregoing, PMC shall retain all ownership and intellectual property rights in, and FPS shall not use or permit the use by others of, all standard contract provisions and modifications, financial analysis programs and similar tools developed by PMC for PMC's use generally and not developed solely for purposes of this engagement. Prior to the initiation of any legal proceedings, FPS and PMC agree to submit all claims, disputes, or controversies to each other in writing. For a period of fourteen (14) days after the dispute is presented, discussions shall be held between the principal decision maker(s) of FPS and PMC (as designated by the respective parties) in an effort to resolve the dispute. If the dispute is not resolved and reduced to a written settlement agreement within such fourteen (14) day period, then the parties shall submit the dispute to arbitration. Any disputes between FPS and PMC relating to PMC's Services or this Agreement shall be governed by the laws of the State of Michigan. Any claim, dispute or other matter in question arising out of or relating to this Agreement or breach thereof shall be settled exclusively by final and binding arbitration administered by the American Arbitration Association under its Construction Industry Arbitration Rules of the American Arbitration Association and judgment upon the award rendered by the arbitrator(s) may be entered in any court of competent jurisdiction. This does not restrict either party from filing a claim or charge with any state, federal or other governmental administrative agency. Rather, this arbitration provision applies only to local, state or federal court proceedings. Each claim or dispute shall be determined by one (1) arbitrator selected by mutual agreement of the parties. Demand for arbitration shall be filed in writing with the other party to this Agreement and with the American Arbitration Association. A demand for arbitration shall be made within a reasonable time after the claim, dispute or other matter in question has arisen. In no event shall the demand for arbitration be made after the date when institution of legal or equitable proceedings based on such claim, dispute or other matter in question would be barred by the applicable statutes of limitations. If mutually agreed by the parties arbitration shall include, by consolidation, joinder or in any other manner, an additional person or entity not a party to this Agreement, including, without limitation, contractors, contractors' employees, and contractors' sub‐contractors, and any other person or entity sought to be joined. PMC and FPS shall each maintain insurance coverage as deemed by each to be necessary for its own protection; provided, however, that FPS shall include PMC as an additional insured under the commercial general liability insurance policy maintained by FPS with respect to claims and losses related to this engagement only. In addition, if PMC provides Services under this Agreement in connection with the construction of a project for FPS, the following shall apply: (i) the commercial general liability insurance of the general contractor of FPS for such project shall include PMC as an additional insured; and (ii) PMC and FPS shall each waive all rights against each other and the contractors, consultants, agents and employees of the other for any loss or damage, for which property insurance is maintained by the injured party, and PMC and FPS each shall require appropriate similar waivers from their contractors, consultants and agents. Exhibit B‐6 202
6.8.
No failure by FPS or PMC to insist upon strict performance of any covenant, agreement, term or condition of this Agreement or to exercise any right, term or remedy for a breach of this Agreement, shall constitute a waiver of any such breach or of such covenant, agreement, term or condition. 7. TERMINATION: 7.1
This Agreement may be terminated by FPS after eight (8) months after successful passage of a bond referendum upon thirty (30) days prior written notice if PMC is in default under this Agreement and fails to cure such default within such thirty day period. In addition, provided that FPS is acting in good faith, FPS shall be entitled to terminate this Agreement after eight (8) months after successful passage of a bond referendum without cause upon thirty (30) days prior written notice to PMC. 7.2
If the Services are suspended for more than thirty (30) consecutive days, PMC may terminate this Agreement upon thirty (30) days prior written notice to FPS. 7.3
This Agreement may be terminated by PMC upon thirty (30) days prior written notice in the event of any of the following defaults by FPS and failure of FPS to cure such default within such thirty (30) day period: FPS fails to make payment of amounts due to PMC under this Agreement; FPS fails to follow the advice or recommendations of PMC; or FPS otherwise is in default under this Agreement. 7.4
In the event this Agreement is terminated for any reason, PMC shall be compensated on an equitable basis for services performed and expenses incurred as of the effective date of termination in accordance with this Agreement. Upon any such termination and payment of amounts due to PMC, the parties shall be released of any and all further liability hereunder. 7.5
This Agreement shall commence upon execution of the Agreement between PMC and FPS and shall continue in effect for the term described in the Agreement, as may be extended by agreement of the parties, unless terminated sooner under the terms of this Section 7. 8. THIS AGREEMENT: 8.1
FPS and PMC accept the obligations of good faith and fair dealing towards each other with respect to this engagement. 8.2
This Agreement includes the proposal executed by PMC and FPS, Exhibit A Scope of PMC's Services, Exhibit B Terms and Conditions, and other documents, if any, listed in the Agreement. This Agreement sets forth the entire, integrated agreement between PMC and FPS, supersedes all prior proposals, negotiations, representations and agreements, whether written or oral, between PMC and FPS, and shall govern the relationship between PMC and FPS with respect to all Services provided by PMC to FPS in connection with the engagement described in the Agreement. This Agreement may be amended only by written instrument signed by both PMC and FPS. Exhibit B‐7 203
8.3
Neither this Agreement nor PMC's performance of Services shall be deemed to create a partnership or joint venture between FPS and PMC. Exhibit B‐8 204
Office of K-12 Instructional Services
MEMORANDUM
TO:
CC:
FROM:
RE:
DATE:
Board of Education
Dr. George Heitsch, Superintendent
Aaron Johnson, Assistant Superintendent
Julie Kaminski, Ph.D., Principal. Farmington High School
Jon Manier, Executive Director of Instructional Services
High School Structure Committee Summary
September 29, 2014
Background
Last year, the High School Structure Committee (HSSC) paused their work facing the consideration of
two scheduling models: 6 period semester and 6 period trimester. The committee requested additional
time to conduct more investigation of these models prior to presentation of a final recommendation to
administration and the Board of Education. In May, the HSSC recommended the District move away
from the current trimester schedule to address the community’s desire for full-year classes and
continuity of instruction.
In June, secondary teachers from the “core” areas of the Michigan Merit Curriculum were brought
together to determine the impact of these two scheduling models on the length of the courses currently
taught in their content areas (please see attachment A).
This September, the HSSC was reconvened to consider the information provided by departments and
to once again work to determine a consensus recommendation for a scheduling model moving
forwards.
Committee Membership
Applicants were considered based on criteria that included a balanced geographic and demographic
distribution, expertise around high school structures and commitment to the success of students in our
community. Thirty-six members were selected which include four administrators, 18 teachers, nine
parents/community members and one student. Throughout the process, scheduling conflicts accounted
for five members withdrawing from the committee. The committee therefore consisted of the
following:
Administrators
Allen Archer, Principal, Dunckel MS
Moussa Hamka, Assistant Principal, North Farmington
HS
Michael Johnston, Director, Information Technology
Jacqueline McDougal, Assistant Director, Special
Education
Teachers/Professional Staff
Kirsten Alan, Farmington HS
Suzanne Alousi, Farmington Central HS
Polly Bachrouche, IB Coordinator, Harrison HS
Tumija Banks, Harrison HS
-1205
Charles Bridges, Harrison HS
Janet Cadeau, Farmington HS
Denise Cadwell, Farmington Central HS
James Demko, North Farmington HS
Amy Donato, North Farmington HS
David Drake, East MS
Gregory Drozdowski, Forest Elementary
Deborah Eason, Farmington HS
Justin Ellsworth, Coordinator, Technology Training
Thomas Evasic, Farmington HS
Scott Fifield, North Farmington HS
Sean McGuckin, North Farmington HS
Parker Salowich, North Farmington HS
Joel Yoder, Harrison HS
Parents/Community Members
Madhuri Dandamudi
Marie Himmler
Laurie Hinckley
Jyothi Joseph
Donald Moore
June Peters
Michelle Riehl
Tim Schoenherr
Students
Katherine Dimmer, North Farmington HS
Results of HSSC Deliberation
During the September meeting, committee members in attendance were provided the opportunity to
dialogue regarding the MMC “core” department input regarding course length. Afterwards, those in
attendance voted as to their support for a specific model and members were asked to provide specific
reasons supporting their position. The facilitators provided additional opportunities for dialogue and
then surveyed the committee to determine if any members had changed their position.
Upon completion of this meeting, HSSC members who were not in attendance were asked to provide
their “vote” and key statements of support. While these HSSC members didn’t have the opportunity
to participate in dialogue regarding departmental feedback, they were provided the same departmental
reporting that attending members of the committee utilized.
In summary, the HSSC was unable to craft a consensus recommendation. The final disposition of
members is as follows:




12 votes for the 6-period semester
7 votes for the 6-period trimester
4 people chose to vote for neither option
6 people did not vote at all (non-responses)
The final disposition was provided to both the HSSC and District administrative leadership. The
membership of the HSSC was also informed that absent their recommendation, Superintendent
Heitsch would need to determine the process for providing a recommendation to the Board.
Contextual Matters Impacting HSSC Charge
Changes in the district and elsewhere that have impacted the timelines and expectations for the HSSC
work, include are several examples of these factors:
 New central office leadership, instructional department structure and thus, modified
expectations.
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





The district's ever present and pressing structural deficit and the necessary planning needed to
address the structural deficit. Included in this factor are potential State mandated “early
warning” processes which are on the horizon.
The community's on-going frustration with the trimester model.
The expectation that any changes recommended will be implemented for the 2015-16 school
year. In order for this to be possible, a recommendation and decision needs to be made so the
implementation process can be put into motion.
The State's recent changes to the high school graduation requirements requires examination of
our district requirements to determine if changes should be made and it makes sense to do all
the changes at the same time in and effort to limit disruption.
The community and board's expectation that there will be an outcome to HSSC work in the
near future. Our community is anxiously awaiting the results of this work.
The HSSC committee has consistently been divided when asked to vote on their preferred
model. They have had 4 different opportunities to vote and we have consistently found
members landing on both sides of the vote pretty equally. It appears that extending the
timeline and gathering additional information is not helping the group get to a consensus vote.
It now necessary for others within the district to take their report and work to make a decision.
Recently Approved Michigan Graduation Requirements (see attachment A)
Graduation requirements are significantly different now than they were last year. The new graduation
requirements are now as follows:
MICHIGAN MERIT CURRICULUM
High School Graduation Requirements (18 credits)
ENGLISH LANGUAGE ARTS (ELA) - 4 Credits
Proficiency in State Content Standards for ELA (4 credits)
MATHEMATICS - 4 Credits
Proficiency in State Content Standards for Mathematics (3 credits) Proficiency in district approved 4th
mathematics credit options (1 credit) (Student must have a math experience in their final year of high
school.)
ONLINE LEARNING EXPERIENCE
Course, Learning or Integrated Learning Experience
PHYSICAL EDUCATION & HEALTH - 1 Credit
Proficiency in State Content Standards for Physical Education and Health (1 credit); Or
Proficiency with State Content Standards for Health (1/2 credit) and district approved extra-curricular
activities involving physical activities (1/2 credit)
SCIENCE - 3 Credits
Proficiency in State Content Standards for Science (3 credits); Or beginning with the Class of 2015:
Proficiency in some State Content Standards for Science (2 credits) and completion of a department
approved formal career and technical education program (1 credit)
SOCIAL STUDIES - 3 Credits
-3207
Proficiency in State Content Standards for Social Studies (3 credits)
VISUAL, PERFORMING AND APPLIED ARTS - 1 Credit
Proficiency in State Content Standards for Visual, Performing and Applied Arts (1 credit)
WORLD LANGUAGE - 2 Credits
(Effective beginning with students graduating in 2016)
Formal coursework OR an equivalent learning experience in grades K-12 (2 credits); Or
Formal coursework or an equivalent learning experience in grades (1 credit) and completion of a
department approved formal career and technical education program or an additional visual,
performing and applied arts credit (1 credit)
Structure of Scheduling Models
These figures represent several assumptions: 25 students per class, 5 minutes passing time length, 36
weeks in a school year with 5 days per week, and no change to the length of the student day.
5 by 3 Trimester
6 by 2 Semester
6 by 3 Trimester
4 classes/day
5 classes/day
5 classes/day
5 classes/day
6 classes/day
6 classes/day
Staff instructional
periods/day
Student classes/day
Staff Daily planning
time
Staff yearly
planning time
Staff to student
contacts/day
Maximum staff to
student
contacts/year
70 min/day
58 min/day
58 min/day
12,600 min/year
10,440 min/year
10,440 min/year
100
125
125
300
250
345
Student’s total
class minutes/day
350
348
348
Number of
nights/marking
Period
Passing time daily
Total passing Time
84
126
84
25 min/day
4500 min/yr
30 min/day
5400 min/year
30 min/day
5400 min/year
Length of classes
70 min/day
58 min/day
58 min/day
Total class time
per marking
periods
1 tri = 4,200 min
1 tri = 3,420 min
2 tri = 8,400 min
1 sem =
3 tri = 12,600 min
Yr long = 10, 260 min
-4208
5,130 min
2 tri = 6,840 min
Yr long = 10, 260 min
Analysis of Staffing Necessary to Deliver Scheduling Models
In reviewing the potential savings due to reduced staff necessary to implement a model, the savings
for both the 6 period trimester and 6 period semester are identical. Using an assumption of 25 students
per section the shift from our current model to either model would save the district approximately 6
positions. This savings is a result of staff members spending a higher percentage of their time
instructing students, while the total instructional time remains unchanged. This savings is an
estimation, as there are several currently unpredicted factors which impact the actual savings, for
example:



Student course selections; students may select courses at a rate that make class averages of 25
students either too low or too high.
Potential “efficiency” gained by having fewer potential course offerings for students to select.
Variation in total student population; while not a function of the schedule, having more or less
students will impact staffing.
Please see attachment B, for a more detailed analysis of projected staffing using current high school
enrollments.
Model Student Schedules
In attachments C.1, C.2, C.3, and C.4, several model student schedules are presented. These schedules
replicate both the 6 period semester and 6 period trimester for seven mock students. Included are
model schedules considering both the current FPS graduation requirements and newly approved State
of Michigan graduation requirements. For the purposes of the models, the departmental
recommendations for course length, developed in June of this year, were utilized. These schedules are
an attempt to better understand the impact of each schedule model on actual student schedules over the
course of an entire high school career.
In summary, the “difference” between the two models on actual student schedules may not be
significant. In both models, all required science, social studies, math and English language arts course
are full year, which has a significant impact on elective opportunities. Similarly, most AP courses
(which are often electives) will be full year. An assumption regarding music courses is that they
would also be full year, was made in the schedules. Utilizing these parameters, much of a student’s
schedule in either model looks similar. An unknown, which presents a challenge in prediction of
impact, is that the length of many elective classes (those without a specifically mandated curriculum)
have not yet been determined, as this is the work of implementation. In implementation of either
model, design of electives will be a significant body of work to accomplish.
Consideration of Strength and Challenges
In analyzing the two models, strengths and challenges were identified. This work was done by the
committee and built upon by administration when further analysis of the two models was completed.
By no means should this list be considered all inclusive, as the perceived strengths and challenges are
often closely related to the individual values of a committee (or community) member:
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6 Period Semester
6 Period Trimester
Strengths
Challenges
 More classroom time, than current model
 Core academics all year
 Relationships are better, due to increased course
days to form student/teacher relationships
 Potentially fewer courses per year for
teachers/students compared to 6 by 3 or current
model
 Length of class time is manageable
 More student contact time in some classes
 Cost saving compared to current model
 Continuity semester to semester
 Seat time is adequate for Common Core Standards,
if core classes are year long
 Easier to transition between districts - more
universal option
th
 Possible implementation of a 0 or 7 hour to add
more choices
 On a yearly basis, possible for teachers to see fewer
students than current model
 Fewer potential final exams than current model or 6
by 3
 Will solve the “gap” issue for core classes, assuming
core classes 3 trimesters long
 More classroom time, than current model, assuming
core classes are year long
 Year long core classes are possible
 Cost saving compared to current model
 Seat time is adequate for Common Core State
Standards, if core classes are year long
th
 Possible 0 or 7 hour to add more choices
 Length of class time is manageable
 Fewer elective course options for students,
compared to current model
 More courses for students to manage on a daily
basis, than current model
 Loss of “instructional” time to “passing” time, when
 May be necessary to redesign some course offerings
to meet constraints of model
-6210
 If courses retain their current length (1 tri to 1 tri)
they will have reduced instructional minutes
 1 trimester classes will feel more rushed than they
do now
 Several 1 trimester classes may become 2 trimester
classes which reduce potential opportunities for
elective offerings
 Current 2 term AP classes likely will go to 3 terms,
which will decrease elective offerings
 Current 3 term AP classes may need to go to 4
terms, which will decrease elective options
 More challenging for students who transition
between districts
 Continuation of “perception” problems related to
trimester
 Fewer elective course options for students,
 Possibility to have multiple teachers for core classes
(3 tri = 3 teacher)
 More courses for students to manage on a daily
basis, than current model
 Possibility for teachers to see many more students in
a year
 Loss of “instructional” time to “passing” time, when
 May be necessary to redesign some course offerings
to meet constraints of model
 More potential final exams than 6 by 2 model of
current model
Key Ideas from HSSC Members
As was described earlier in the memo, HSSC members were asked to provide key ideas related to their
final vote related to the two models. The following are these ideas:
6-Period Semester Votes
Kirsten Gentry (Alan)
1. Allowance for common core to be met with timing and allow for some electives (based on 3
tris for so many classes it doesn’t work)
2. More time with kids and longer time period allows teachers more to time to help kids find
succss.
3. Fewer students total over course of year for longer time allows for better/stronger relationships.
Debbie Eason
1. Time to get through curriculum with less disruption (breaks in tris, better odds of having the
same teacher)
2. Aligned with majority of other districts and college
3. Can still get in electives if FPS graduation requirements are realigned.
4. More time with some teachers = fewer failures.
Laurie Hinckley
1. There are more minutes of learning per class in semesters
2. With the 6 x 3, it appears quite a few classes want to be 2-3 trimesters, which will not create
options for kids.
3. It will allow for AP classes to be offered year round as they should be.
4. Students can still have choice in a 6 x 2 schedule over 4 years, including music and gym.
Tom Evasic
1. Long history of school model (successful).
2. Year long classes (traditional) have the guarantee of year long courses.
3. Fewer finals for students.
4. Greater chance for same teacher—better relationships.
5. Increase likelihood that students have the same teacher the entire duration of the course.
6. More conducive for core classes to cover material and have students be successful.
7. Concentration on core classes vs. elective to give us the best chance of not staying a focus
district.
Polly Bachroche
1. Better teacher/student relationships
2. Stability of content
3. More manageable scheduling
Denise Cadwell
1. Less change for students
2. Consistency for students
-7211
3. However, very concerned about variety of choices for students and allowed to take electives
with this schedule.
Suzanne Alousi
1. Every teacher wants more time in the end we will have semesters but changing classes three
times.
2. If we have a 6x3 and classes are only 2 trimesters, it will not give any class enough time with
the students.
3. These are really hard decisions. I do not know how to solve it.
Janet Cadeau
1. Core electives must be reduced to allow opportunity for CTE, PE, band, etc.
2. Compared to the 6 period tri, allows more time on task over the long term.
3. Must align to MMC to reduce extras and offer more opportunity.
4. Really need to scrutinize the pacing and reality of time needed for each course rather than
arbitrary decisions.
5. I’m still a fan of the modified trimester model that was presented.
Jim Peponis
1. Allows students to get their core classes in the 5 periods for a full year.
2. Allows students to choose an elective in the 6th hour.
3. Allows all participating athletes to choose a 6th hour sport activity to be considered a part of
their physical education requirement for graduation.
Justin Ellsworth
1. Will be the most well received of the remaining options.
2. It will maximize the student to teacher contact time and give staff a better opportunity to
address student needs. If thought is put into the scheduling process then electives should be
impacted too much.
Joel Yoder
1. Least amount of damage.
2. Implementation will be important.
3. Has more local examples of us to follow.
Jacqueline McDougal
1. We would by in sync with other districts around the state and our students would not have such
a hard time transferring credits.
2. Students would have a longer time with teachers and thereby develop stronger relationships
with them.
3. Teachers will have a longer time to cover the common core.
6-Period Trimester Votes
Michelle Riehl
1. Based on ideas that came up in today’s discussion, we could take some of the 2-tri classes such
as Earth science or Intro to PE and use 8th grade to one of those tri’s in. Re-evaluate
graduation requirements.
-8212
2. Without more information I just can’t vote for 6x2 and cut 3 classes per year from a student’s
schedule.
3. I would rather stay with the 5x3 schedule than vote for the 6x2.
June Peters
1. Many requests for 2 semester courses = same as 3 trimester courses. Yet trimesters allow for
potential openings in schedule = more flexible.
2. High school course work should meet MMC and provide experiential course work for students
to be introduced to further knowledge.
3. Semesters are too long for students. This is a fast-paced, global, data-inundated world (and
increasing!). Options and keeping our kids moving are important preparation for the future.
4. There are way too many unknowns that affect the recommendation process.
Toi Banks
1. Provides a greater number of class blocks for classes.
2. Core classes are 3 tri’s and alleviate the concerns associated with the trimester.
3. Students have flexibility with electives.
Don Moore
1. Maintain high standards for FPS which in attained through the above. MMC requirements are
for the State of Michigan. We need to compete nationally.
2. Kids need options. The more the better.
3. Changing for the sake of changing isn’t the answer particularly if cost is being factored in.
Marie Himmler
1. Allows for greater elective choice
2. Flexible for 1,2, and 3 sessions to cover the course work needed.
3. Allows for remediation when needed.
Charles Bridges
1. The community wants our students to have a variety of options for learning.
2. There is research to support student learning when the brain is stimulated in a variety of ways.
Semesters would potentially limit the ways which we can stimulate our students.
3. My personal observation is students today learn better at a faster pace than those of past
generations. I haven’t seen any research that suggests that students will learn better or show
enhanced achievement through a semester model. If achievement doesn’t increase through a
new model it seems a better use of our resources to enhance the model we are already using.
David Drake
1. If any number of core classes are extended to a year-long, a 6 period tri preserves the variety of
elective choices available to students.
2. A 60-minute class period day will increase staff instructional/work time by 50 minutes per
week.
3. A 60-minute class period will have less down time and increase bell to bell instructional time.
It also fits the high school age attention span better.
Voted For Neither Option
-9213
Michael Johnston
1. No to both options
Jim Demko
1. Neither of these options meets the needs of our students. (cannot read the rest of the comments
clearly)
Amy Donato
1. The 6x3 model does not need meet the needs of students if so many classes use another tri.
2. Semesters are very limiting.
3. The 5 tri is the best of the models we looked at.
Katie Dimmer
1. Can’t justify either option. I prefer the current schedule.
Did Not Cast A Vote
1. Allen Archer
2. Madhuri Dandamudi
3. Scott Fifield
4. Sean McGuckin
5. Parker Salowich
6. Tim Schoenherr
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Attachment A – Michigan Merit Curriculum background document
Oh, that explains
Michigan Merit Curriculum
High School Graduation Requirements
Updated August 2014
- 11 215
Michigan Merit Curriculum
Frequently Asked Questions
●
Introduction
The Michigan Merit Curriculum (MMC) is crafted around the philosophical belief that all students will need
postsecondary learning opportunities beyond high school. It is not a curriculum in the traditional sense in that it doesn’t
describe instructional materials and approaches. Instead it specifies that all students who earn a diploma, at a minimum,
have demonstrated proficiency with the content outlined by the state academic standards or guidelines. Since districts
are responsible for awarding diplomas so too are they responsible for providing all students the opportunity to learn the
content outlined by the standards. As the learning skills for college and the workplace have merged, the MMC, if
properly implemented, will prepare students with the skills and knowledge needed to be successful in our global
economy and workplace. It supports the need for personalization, acceleration, and innovation in an atmosphere of high
expectations and high support for students.
General Overview
Earning Credit
pg. 2
pg. 3
Content Standards and Guidelines
English Language Arts
Mathematics
Online Course or Learning Experience
Physical Education/Health
Science
Social Studies
Visual, Performing and Applied Arts
World Language
Career/Technical Education
pg. 6
pg. 7
pg. 9
pg. 10
pg. 12
pg. 14
pg. 15
pg. 16
pg. 17
This document is intended to provide general guidance. Due to the complexity of the law, policies
and guidance will continue to evolve. For specific information regarding the law, please refer to
MCL 380.1278a and MCL 380.1278b. 8/14
1
216
1.
General Overview
Q: How does the Michigan Merit Curriculum impact local school district decisions?
A: Under the MMC legislation local school districts retain responsibility to issue diplomas, align curriculum,
determine what constitutes a credit, establish a credit award system, identify assessments, set school calendars,
select and purchase textbooks, etc. Local school boards and districts have the responsibility to determine “how" to
implement the graduation requirements
● Mic hig an Meri t Curriculum
outlined by the MMC and when
Hig h Sc hool Gr aduation R equir em ents
students have earned the credits. The
(18 cr edits)
MMC gives districts the flexibility to
ENGLISH LANGUAGE ARTS (ELA) - 4 Credits
develop scheduling systems, curricula,
Proficiency in State Content Standards for ELA (4 credits)
and courses to meet the individual
MATHEMATICS - 4 Credits
needs and desires of each district.
Local boards of education can establish
additional graduation requirements
beyond those in the MMC and the total
number of credits required for
graduation. However, a district cannot
establish lesser requirements.
[See also Earning Credit]
2.
●
Q: Which students have to meet the
requirements of the MMC to receive a
diploma?
A: Districts must ensure that any
student who entered 8th grade during or
after the 2005-2006 school year and
wishes to receive a high school diploma
from a public school must meet the
requirements of the MMC. This
includes alternative and adult education
students. Modifications can be made to
the MMC based on student needs
(see Personal Curriculum Options).
Students seeking a General Educational
Development (GED) are not subject to
the MMC requirements since the GED is
an equivalency diploma issued by the
Proficiency in State Content Standards for Mathematics (3 credits)
th
Proficiency in district approved 4 mathematics credit options (1 credit)
(Student must have a math experience in their final year of high school.)
Course, Learning or Integrated Learning Experience
PHYSICAL EDUCATION & HEALTH - 1 Credit
Proficiency in State Content Standards for Physical Education and Health
(1 credit); Or
Proficiency with State Content Standards for Health (1/2 credit) and district
approved extra-curricular activities involving physical activities (1/2 credit)
SCIENCE - 3 Credits
Proficiency in State Content Standards for Science (3 credits); Or beginning
with the class of 2015:
Proficiency in some State Content Standards for Science (2 credits) and
completion of a department approved formal career and technical education
program (1 credit)
SOCIAL STUDIES - 3 Credits
Proficiency in State Content Standards for Social Studies (3 credits)
VISUAL, PERFORMING AND APPLIED ARTS - 1 Credit
Proficiency in State Content Standards for Visual, Performing and Applied Arts
(1 credit)
WORLD LANGUAGE - 2 Credits
(Effective beginning with students graduating in 2016)
Formal coursework OR an equivalent learning experience in grades K-12 (2
credits); Or
Formal coursework or an equivalent learning experience in grades (1 credit) and
completion of a department approved formal career and technical education
program or an additional visual, performing and applied arts credit (1 credit)
MCL 380.1278a and MCL 380.1278b. 8/14
2
217
U. S. government and is subject to its own criteria. Non-public and home schools can set their own graduation
criteria and are not required to ensure that students have met the requirements of the MMC. However, the
requirement for one semester credit in Civics/Government does apply to all public and non-public and home schools
in Michigan.
3.
Q: What is an Educational Development Plan (EDP)?
A: The Michigan Merit Curriculum legislation 380.1278b (11) states:
The board of a school district or board of directors of a public school academy shall provide the opportunity for each
pupil to develop an educational development plan during grade 7, and shall ensure that each pupil reviews his or her
educational development plan during grade 8 and revises it as appropriate before he or she begins high school. An
educational development plan shall be developed, reviewed, and revised by the pupil under the supervision of the
pupil's school counselor or another designee qualified to act in a counseling role under section 1233 or 1233a
selected by the school principal and shall be based on high school readiness scores and a career pathways program
or similar career exploration program. An educational development plan shall be designed to assist pupils to identify
career development goals as they relate to academic requirements. During the process of developing and reviewing
a pupil's educational development plan, the pupil shall be advised that many of the curricular requirements of this
section and section 1278a may be fulfilled through career and technical education.
It is up to the district to determine processes and timelines for implementing this requirement. The Department has
developed Guidelines for the Use of EDPs at the following link:
http://www.michigan.gov/documents/mde/MDE_EDP_10-2-09_296459_7.pdf
[See also Personal Curriculum Options]
MCL 380.1278a and MCL 380.1278b. 8/14
3
218
●
Earning Credit
What the Michigan Merit Curriculum Law Says
380.1278(a) (4)(a) A pupil is considered to have completed a credit if the pupil successfully completes the subject area
content expectations or guidelines developed by the department that apply to the credit. For a career and technical
education credit, a school district or public school academy may supplement those content expectations and guidelines
with additional guidelines developed by the school district or public school academy.
380.1278(a) (4)(b) A school district or public school academy shall base its determination of whether a student has
successfully completed the subject area content expectations or guidelines developed by the department that apply to a
credit at least in part on the student’s performance on the assessments developed or selected by the department or on 1
or more assessments developed or selected by the school district or public school academy that measure a student’s
understanding of the subject area content expectations or guidelines that apply to the credit.
380.1278(a) (4)(c) A school district or public school academy shall also grant a pupil a credit if the pupil earns a
qualifying score, as determined by the department, on the assessments developed or selected for the subject area by the
department under section 1278b or the pupil earns a qualifying score, as determined by the school district or public
school academy, on 1 or more assessments developed or selected by the school district or public school academy that
measure a pupil's understanding of the subject area content expectations or guidelines that apply to the credit.
380.1278(b) (2) If a pupil successfully completes 1 or more of the high school credits required under subsection (1) or
under section 1278a(1) before entering high school, the pupil shall be given high school credit for that credit.
380.1278(b) (7) The board of a school district or board of directors of a public school academy that operates a high
school shall ensure that each pupil is offered the curriculum necessary for the pupil to meet the curricular requirements
of this section and section 1278a. The board or board of directors may provide this curriculum by providing the credits
specified in this section and section 1278a, by using alternative instructional delivery methods such as alternative course
work, humanities course sequences, career and technical education, industrial technology courses, or vocational
education, or by a combination of these. School districts and public school academies that operate career and technical
education programs are encouraged to integrate the credit requirements of this section and section 1278a into those
programs.
380.1278(b) (14) This section and section 1278a do not prohibit a pupil from satisfying or exceeding the credit
requirements of the Michigan merit standard under this section and section 1278a through advanced studies such as
accelerated course placement, advanced placement, dual enrollment in a postsecondary institution, or participation in
the international baccalaureate program or an early college/middle college program.
1.
Q: What counts as a credit under the Michigan Merit Curriculum?
A: The MMC requires that credit be awarded not by the commonly used Carnegie unit, which is based on seat time,
but based on a student’s demonstration that he or she has successfully met the content expectations for the credit
area. The content area standards and guidelines outline the content required for earning the total credit in each
content area as specified in the legislation. Credit assigned to courses and other learning opportunities are at the
discretion of the district, and may or may not be the same as the credit earned by the student.
2.
Q: How can a student earn credit?
MCL 380.1278a and MCL 380.1278b. 8/14
4
219
A: Students may earn credit if they successfully demonstrate mastery of subject area content expectations or
guidelines for the credit. The assignment of credit must be based, at least in part, on student performance on
assessments designed to measure the extent to which they meet the credit expectations and guidelines. Districts
determine the assessments and criteria of success for determining student proficiency.
Beyond earning credit through a traditional course setting, a student may earn a credit in a variety of ways,
including, but not limited to:
●
●
●
●
●
work-based learning programs
integrated sequences
project-based learning
Independent teacher-guided study
Testing out
In addition, the district may allow students to satisfy credit requirements through:
●
●
●
●
●
Career and Technical Education
College Coursework
Early College
Advanced Placement Courses
International Baccalaureate
●
On-line classes
3.
Q: How do NCAA rules impact district-level course decisions?
A: Because courses utilizing flexible learning options are designed and delivered locally, the NCAA suggests that
those considering such visit the NCAA Eligibility Center and read the Nontraditional Course FAQ. If you feel that the
non-traditional course you are offering students meets the requirements listed, you call 877-622-2321 for review.
4.
Q: Will colleges accept students who earn credit through non-traditional classes, such as integrated mathematics
or project-based learning?
A: Colleges and universities see many different types of transcripts from multiple states and countries that vary in
course name and type of reporting for credit. These institutes make the ultimate determination in accepting
students whether they come from a traditional or non-traditional secondary experience through a variety of
measures, which may or may not include a transcript.
5.
Q: Do we have to worry about double-dipping; in other words, can a course count towards credit in more than
one content area?
A: Credit is based on student proficiency with the content. How and where they learn the content has no bearing
on whether or not they earn credit as long as they satisfactorily demonstrate proficiency on district-determined
measures. So for instance, if a student takes a physics class that requires students to also learn important
mathematics concepts, students should be able to earn partial or full credit in both subject areas if they
demonstrate they have learned the content.
MCL 380.1278a and MCL 380.1278b. 8/14
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220
Content Standards and Guidelines ENGLISH LANGUAGE ARTS (ELA)
What the Michigan Merit Curriculum Law Says:
Sec. 1278b (1) Except as otherwise provided in this section or section 1278a, beginning with pupils entering grade 8 in
2006, as part of the requirements under section 1278a the board of a school district or board of directors of a public
school academy shall not award a high school diploma to a pupil unless the pupil has successfully completed all of the
following credit requirements of the Michigan merit standard before graduating from high school:
(a) At least 4 credits in English language arts that are aligned with subject area content expectations developed by
the department and approved by the state board under this section.
Sec. 1278b (5)(f) The English language arts credit requirements of subsection (1)(a) and the science credit requirements
of subsection (1)(b) are not subject to modification as part of a personal curriculum under this subsection.
1.
Q: What is the required number of credits for ELA?
A: At least 4 credits in English language arts that are aligned with subject area content expectations approved by
the State Board of Education. Districts are responsible for ensuring that students meet the anchor standards for
the English Language Arts Common Core State Standards. For more information see the ELA Credit Guidelines.
2.
Q: Where will educators find the ELA content standards?
A: Content standards and other guidelines can be found at www.michigan.gov/academicstandards
MCL 380.1278a and MCL 380.1278b. 8/14
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221
●
MATHEMATICS
Sec 1278a (1)(a)(i) At least 4 credits in mathematics that are aligned with subject area content expectations developed
by the department and approved by the state board under section 1278b, including completion of at least algebra I,
geometry, and algebra II, or an integrated sequence of this course content that consists of 3 credits, and an additional
mathematics credit, such as trigonometry, statistics, precalculus, calculus, applied math, accounting, business math, a
retake of algebra II, or a course in financial literacy as described in section 1165. A pupil may complete algebra II over 2
years with 2 credits awarded or over 1.5 years with 1.5 credits awarded for the purposes of this section and section
1278b. A pupil also may partially or fully fulfill the algebra II requirement by completing a department-approved formal
career and technical education program or curriculum, that has appropriate embedded mathematics content, such as a
program or curriculum in electronics, machining, construction, welding, engineering, computer science, or renewable
energy and in that program or curriculum successfully completing the same content as the algebra II benchmarks
assessed on the department-prescribed state high school assessment, as determined by the department. Each pupil
must successfully complete at least 1 mathematics course during his or her final year of high school enrollment. This
subparagraph does not require completion of mathematics courses in any particular sequence.
Sec. 1278b 5(g) The mathematics credit requirements of section 1278a (1)(a)(i) may be modified as part of a personal
curriculum if the pupil successfully completes at least 3-1/2total credits of the mathematics credits required under that
section before completing high school, including algebra I and geometry, and successfully completes at least 1
mathematics credit during his or her final 2 years of high school. The algebra II credit required under that section may
be modified as part of a personal curriculum under this subsection if the pupil meets 1 or more of the following:
(i)
Successfully completes the same content as 1 semester of algebra II, as determined by the department.
(ii)
Elects to complete the same content as algebra II over 2 years, with a credit awarded for each of those 2 years, and
successfully completes that content.
(iii)
Enrolls in a formal career and technical education program or curriculum and in that program or curriculum
successfully completes the same content as 1 semester of the algebra II benchmarks assessed on the department- prescribed
state high school assessment, as determined by the department.
(iv)
Successfully completes 1 semester of statistics, or functions and data analysis, or technical mathematics.
1.
Q: What is the required number of Mathematics credits?
A: At least 4 credits in Mathematics that are aligned with subject area content expectations approved by the State
Board. Each pupil must successfully complete at least 1 mathematics or mathematics-related credit or experience
during his or her final year of high school enrollment. Districts are responsible for ensuring that students
demonstrate proficiency in Michigan’s Mathematics Standards. For more information see the Mathematics Credit
Guidelines.
2.
Q: Where will educators find Mathematics content standards?
A: Content standards and other guidelines can be found at www.michigan.gov/academicstandards
3.
Q: What course(s) may serve as a student’s 4th math credit?
A: Districts determine content, structure, and delivery of mathematics courses. This includes how students fulfill
the 4th mathematics or mathematics-related course/experience. More information can be found in
the Mathematics Credit Guidelines document.
MCL 380.1278a and MCL 380.1278b. 8/14
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4.
Q: What is the difference between the 4th mathematics credit and the senior year mathematics requirement?
A: In many cases the 4th mathematics credit and the senior year mathematics requirement are one and the same.
For instance students who complete the required mathematics content standards by the end of their junior year
will probably complete their 4th credit in their senior year. Similarly, traditional course-taking students electing to
take Algebra II over 2 years for 2 credits will probably take the second year of Algebra II in their senior year.
However, the 4th mathematics credit is not necessarily synonymous with the senior year math credit. For
example, students could take a pre-Algebra II class as a junior that would count as the 4th credit and then take
Algebra II as a senior. An integrated sequence of mathematics could incorporate the required HSCE in each of the
4 years plus enough additional mathematics content to warrant the awarding of 4 credits.
5.
Q: By what standards is technical mathematics defined?
A: Districts determine content, structure, and delivery of mathematics courses. In addition, districts are
responsible for ensuring that students demonstrate proficiency in Michigan’s Mathematics Standards.
6.
Q: In order to replace a mathematics credit with department-approved formal career and technical education
program or curriculum, how do districts determine what mathematics content needs to be embedded so that the
content is the same as the “Algebra II benchmarks assessed on the department-prescribed state high school
assessment?”
A: There are no specified “Algebra II benchmarks” on the state high school assessment. In addition to a college
entrance test and a work skills assessment, grade 11 students will be assessed in spring 2015 on the current high
school state standards in English Language Arts (ELA), mathematics, science, and social studies. Please see July 10,
2014, MDE Memorandum regarding Clarification on Student Assessment for 2014-15.
Because of the specificity in the legislation regarding the exchange of Algebra II with a formal CTE program, there is
no difference between exchanging the Algebra II credit and earning Algebra II credit through the integration of the
mathematics into a CTE program or class. Districts are encouraged to use the Mathematics Credit Guidelines to
ensure that students have the opportunity to learn all of the mathematics standards before they graduate whether
they are enrolled in formal CTE program or not.
MCL 380.1278a and MCL 380.1278b. 8/14
8
223
●
1278b (1)(b) Meets the online course or learning experience requirement of this subsection. A school district or public
school academy shall provide the basic level of technology and internet access required by the state board to complete
the online course or learning experience. For a pupil to meet this requirement, the pupil shall meet either of the
following, as determined by the school district or public school academy:
(i)
Has successfully completed at least 1 course or learning experience that is presented online, as defined by
the department.
(ii)
The pupil's school district or public school academy has integrated an online experience throughout the high
school curriculum by ensuring that each teacher of each course that provides the required credits of the Michigan merit
curriculum has integrated an online experience into the course.
1.
Q: What are the specific requirements for online learning and courses?
A: Students must successfully complete at least 1 online course or learning experience. The Michigan Department
of Education has developed Online Learning Guidelines that describe in more detail the options for fulfilling this
requirement.
2.
Q: Can the online learning requirement be met prior to 9th grade?
A: Yes, the requirement may be satisfied by an online experience at the middle school level, but students are
encouraged to continue with online learning throughout high school.
3.
Q: Does the online learning experience need to go on a transcript?
A: While districts will need to assure students complete this requirement, the law does not mandate that a student
be given credit for this experience or this experience be recorded on a transcript.
4.
Q: Can a student taking a class, which the district has determined also meets the online learning requirements,
test out of both the class and the online requirement?
A: No. While a student may test out of a subject or class required by the Michigan high school graduation
requirements, the law does not mention testing out of the online requirement. The online requirement is unlike
the other graduation requirements in that it is more about process than content. It is not about "computer skills,"
which most young people are presumed already to have. It is instead about the process of using those skills to
pursue learning in an online environment, which is a process that unfolds as students engage in online learning
activities. It is unlikely that any kind of testing-out assessment (like an end-of-course exam) could truly "test" the
process that occurs when a student engages with content, other students, and a teacher online.
MCL 380.1278a and MCL 380.1278b. 8/14
9
224
●
PHYSICAL EDUCATION AND HEALTH
MCL 380.1278a (iii) At least 1 credit in subject matter that includes both health and physical education aligned with
guidelines developed by the department and approved by the state board under section 1278b [or at least 1/2 credit in
health aligned with guidelines developed by the department and approved by the state board under section 1278b and
at least 1/2 credit awarded by the school district or public school academy for approved participation in extracurricular
athletics or other extracurricular activities involving physical activity].
MCL 380.1278b (5)(i) The health and physical education credit requirement under section 1278a (1)(a)(iii) may be
modified as part of a personal curriculum only if the modification requires the pupil to complete 1 additional credit in
English language arts, mathematics, or science or 1 additional credit in a language other than English, or requires the
pupil to complete a formal career and technical education program. This additional credit must be in addition to the
number of those credits otherwise required under subsection (1) and section 1278a (1) or under section 1278a (2).
MCL 380.1169 Dangerous communicable diseases; human immunodeficiency virus infection and acquired
immunodeficiency virus infection; teacher training; teaching materials; curricula; teaching of abstinence from sex.
Sec. 1169 (1) The principal modes by which dangerous communicable diseases, including, but not limited to, human
immunodeficiency virus infection and acquired immunodeficiency syndrome, are spread and the best methods for the
restriction and prevention of these diseases shall be taught in every public school in this state. Subject to subsection (3)
and section 1507b, the teaching under this section shall stress that abstinence from sex is a responsible and effective
method for restriction and prevention of these diseases and is a positive lifestyle for unmarried young people.
(2)
Except for licensed health care professionals who have received training on human immunodeficiency virus infection
and acquired immunodeficiency syndrome, each person who teachers K to 12 pupils about human immunodeficiency virus
infection and acquired immunodeficiency syndrome pursuant to subsection (1) shall have training in human immunodeficiency
virus infection and acquired immunodeficiency syndrome education for young people. The superintendent of public instruction,
in cooperation with the department of public health, shall train trainers to provide the teacher training required by this
subsection and shall provide for the development and distribution to school districts of medically accurate material on the
teaching of human immunodeficiency virus infection and acquired immunodeficiency syndrome to young people.
(3)
The choice of curricula to be used for human immunodeficiency virus infection and acquired immunodeficiency
syndrome education required to be taught under subsection (1) shall be approved by the appropriate school board and
implemented in the school setting not later than October 1, 1990. Before adopting any revisions to the curriculum implemented
under this section, including, but not limited to, revisions to provide for the teaching of abstinence from sex as a responsible
method for the restriction and prevention of disease, a school board shall hold at least 2 public hearings on the proposed
revisions. The hearings shall be held at least 1 week apart and public notice of the hearings shall be given in the manner
required under section 1201 for board meetings. A public hearing held pursuant to this section may be held in conjunction with
a public hearing held pursuant to section 1507.
225
1.
Q: Do the requirements give the option for students to take just physical education OR health?
A: No. One credit that includes both physical education AND health must be earned by high school students for
graduation. The requirement could be met in 2 separate courses each earning 1/2 credits. The 1/2 credit for PE
may also be awarded by the school district or public school academy for approved participation in extracurricular
athletics or other extracurricular activities involving physical activity. Please note, however, that this pertains only
to the physical education credit guidelines of the MMC, not the health education credit guidelines.
2.
3.
Q: What extracurricular athletics or other extracurricular activities involving physical activity are allowed to fulfill
the 1/2 credit of physical education?
A: A district may determine what extracurricular activities involving physical activity may be used as credit toward
the physical education requirement. The department strongly recommends the local school board develop its own
policy outlining what is acceptable for the credit as to be clear to students and parents and consistent in
implementation.
Q: Where will educators find the health and physical education content standards?
A: Content standards and other guidelines can be found at www.michigan.gov/academicstandards.
4.
Q: Can a student required to take the MMC waive the state’s physical education or health credit requirement for
any reason?
A: Yes, under certain conditions. The Michigan Merit Curriculum MCL 380.1278b, allows a student to substitute one
physical education and health credit to acquire extra English language arts, mathematics, science or world language
credits, if a student has an approved personal curriculum.
In addition, students may test out of any state-required graduation credit if the student earns: 1) a qualifying score,
as determined by the department, on the assessments developed or selected for the subject area by the
department or 2) the student earns a qualifying score, as determined by the school district or public school
academy, on one or more assessments developed or selected by the school district or public school academy that
measure a student’s proficiency in the content expectations or guidelines that apply to the credit.
5.
Q: Can a student receive high school credit for a health or physical education class in middle school?
A: Yes, students may receive high school credit for a health or physical education class in middle school if the
following three criteria for middle school credit outlined below are met:
•
•
•
The middle school class MUST cover the same content expectations as the high school class
Proficiency must be assessed using the same assessment (e.g., exam) used at the high school
The level of proficiency expected in order to pass must be the same as at the high school
However, leaving students without such education during high school does not give them a chance to practice much
needed skills acquired through health education and could place students at greater risk for alcohol, tobacco, and
drug use, sexual activity leading to sexually transmitted infections and unintended pregnancies, personal injury (e.g.,
violence, bullying) and long term health problems related to lack of nutrition education and physical activity
opportunities.
and guidance will
continue
to evolve. For specific information regarding the law, please refer to MCL 380.1278a and
8/1
1
MCL
380.1278b.
4
1
226
●
SCIENCE
Sec. 1278 (1)(b) At least 3 credits in science that are aligned with subject area content expectations developed by the
department and approved by the state board under this section, including completion of at least biology and either
chemistry, physics, anatomy, or agricultural science, or successfully completing a program or curriculum that provides
the same content as the chemistry or physics benchmarks, as determined by the department. A student may fulfill the
requirement for the third science credit by completing a department-approved computer science program or curriculum
or formal career and technical education program or curriculum. The legislature strongly encourages pupils to complete
a fourth credit in science, such as forensics, astronomy, Earth science, agricultural science, environmental science,
geology, physics, chemistry, physiology, or microbiology.
380.1278b (5)(f) The science credit requirements of subsection (1)(b) are not subject to modification as part of a
personal curriculum under this subsection.
1.
Q: What is the required number of science credits?
A: At least 3 credits in science that are aligned with subject area content expectations approved by the State
Board. A student may fulfill the requirement for the third science credit by completing a department-approved
computer science program or curriculum or formal career and technical education program or curriculum.
However, districts are responsible for ensuring that students have an opportunity to learn the standards for science
as outlined in the High School Essential Science Content Expectations since these will be tested on the grade 11
science exam. For more information see the Science Credit Guidelines.
2.
Q: Where will educators find science content standards?
3.
Q: Can physical science be a successful completion of a program meeting chemistry and physics content
expectations?
A: Yes, as long as the students demonstrate proficiency in the science course content expectations for both physics
and chemistry, physical science is considered an optional course for students. As mentioned before, credit is not
based on seat time, but instead on demonstration of proficiency of the essential content expectations.
4.
Q: What are the 8th grade science standards?
A: Districts determine which high school science content expectations they will teach at the 8th grade level. More
information can be found in the Science Credit Guidelines.
5.
Q: Is there a Common Core for science?
A: There is not a Common Core for science. There is part of the Common Core English Language Arts Standards
called Literacy in History/Social Studies, Science, and Technical Subjects which describes the literacy skills and
understandings required for career and college readiness in multiple disciplines.
6.
Q: What course(s) may serve as a student’s 3rd science credit?
A: Districts determine content, structure, and delivery of science courses. This includes how students fulfill the 3rd
science credit. More information can be found in the Science Credit Guidelines document.
and guidance will
continue
8/1
1
MCL
380.1278b.
4
2
227
7.
Q: Can a student take a CTE class for the 3rd science credit?
A: Any course or program, including CTE that integrates science content may count as the 3rd science credit.
If the 3rd science credit is exchanged for a formal career and technical education program or curriculum then
science content does not need to be integrated. However, districts are responsible for ensuring that students have
an opportunity to learn the standards for science as outlined in the High School Essential Science Content
Expectations since these will be tested on the grade 11 science exam.
[See also Earning Credit and Career/Technical Education]
and guidance will
continue
8/1
1
MCL
380.1278b.
4
3
228
●
SOCIAL STUDIES
Sec. 1278a (ii) At least 3 credits in social science that are aligned with subject area content expectations developed by the
department and approved by the state board under section 1278b, including completion of at least 1 credit in United States
history and geography, 1 credit in world history and geography, 1/2 credit in economics, and the civics course described in
section 1166(2).
Sec. 1278b (5)(h) The social science credit requirements of section 1278a (1)(a)(ii) may be modified as part of a personal
curriculum only if all of the following are met:
(i)
The pupil has successfully completed 2 credits of the social science credits required under section 1278a (1), including the
civics course described in section 1166(2).
1.
Q: What is the required number of credits?
A: Three credits of social studies aligned with the subject area content expectations developed by the
department to include 1 credit in United States history and geography, 1 credit in world history and geography,
1/2 credit in economics, and 1/2 credit in civics/government. More information can be found in the Social
Studies Credit Guidance document.
2.
Q: Where will educators find the social studies content standards?
3.
Q: Is there a Common Core for social studies?
A: There is not a Common Core for social studies. There is part of the Common Core English Language Arts
Standards called Literacy in History/Social Studies, Science, and Technical Subjects which describes the literacy
skills and understandings required for career and college readiness in multiple disciplines.
4.
Q: What is the C3 Framework for Social Studies and what will be the impact?
A: Michigan is one of 28 states that helped develop the College, Career, and Civic Life (C3) Framework. The
purpose of the C3 Framework is to provide guidance to educators to strengthen their social studies programs.
The Michigan Council for Civic Education, Michigan Council for Economic Education, Michigan Geographic
Alliance, Michigan Council for History Education, along with the Michigan Council for Social Studies, are forming
committees that will work to align Michigan’s current Social Studies Standards with curriculum, instruction, and
assessment through the C3 Framework lens.
and guidance will
continue
8/1
1
MCL
380.1278b.
4
4
229
●
VISUAL, PERFORMING AND APPLIED ARTS
Sec. 1278a (1)(iv) The board of a school district or board of directors of a public school academy shall not award a high
school diploma to a pupil unless the pupil has successfully completed at least 1 credit in visual arts, performing arts, or
applied arts, that is aligned with guidelines developed by the Michigan Department of Education.
Sec. 1278a (2) ….For pupils who graduate from high school in 2015, 2016, 2017, 2018, 2019, or 2020 only, a pupil may
partially or fully fulfill 1 credit of [a world language] by completing a department-approved formal career and technical
education program or curriculum or by completing visual or performing arts instruction that is in addition to the
requirements under subsection (1) (a)(iv). The board of a school district or board of directors of a public school academy is
strongly encouraged to ensure that all pupils complete
Sec. 1278b (5)(g)(j)(j) The visual arts, performing arts, or applied arts credit requirement under section 1278a (1)(a)(iv) may
be modified as part of a personal curriculum only if the modification requires the pupil to complete 1 additional credit in
English language arts, mathematics, or science or 1 additional credit in a language other than English, or requires the pupil
to 1 complete a formal career and technical education program. This additional credit must be in addition to the number of
those credits otherwise required under subsection (1) and section 1278a (1) or under section 1278a (2).
1.
Q: What is the required number of visual, performing, and applied arts credits?
A: One credit aligned with the guidelines developed by the Michigan Department of Education. See also
information on the Personal Curriculum Options and Career and Technical Education.
2.
Q: Where will educators find the visual, performing, and applied arts guidelines?
A: Content standards and guidelines can be found at www.michigan.gov/academicstandards.
3.
Q: Can a student exchange a world language credit for a visual, performing, and applied arts credit?
A: Yes. Starting with the graduating class of 2015 a student has the option to reduce the number of world
language credits to one and increase the visual, performing, and applied arts credits to two.
and guidance will
continue
8/1
1
MCL
380.1278b.
4
5
230
●
WORLD LANGUAGE
(a)
(b)
1.
Sec. 1278a (2)(2) In addition to the requirements under subsection (1), the board of a school district or board of directors
of a public school academy shall not award a high school diploma to a pupil unless the pupil has successfully completed
during grades K to 12 at least 2 credits that are grade-appropriate in a language other than English or course work or
other learning experiences that are substantially equivalent to 2 credits in a language other than English, based on
guidelines developed by the department. For pupils who graduate from high school in 2015, 2016, 2017, 2018, 2019, or
2020 only, a pupil may partially or fully fulfill 1 credit of this requirement by completing a department-approved formal
career and technical education program or curriculum or by completing visual or performing arts instruction that is in
addition to the requirements under subsection (1)(a)(iv). The board of a school district or board of directors of a public
school academy is strongly encouraged to ensure that all pupils complete at least 1 credit in a language other than English
in grades K to 6. For the purposes of this subsection, all of the following apply:
American Sign Language is considered to be a language other than English.
The pupil may meet all or part of this requirement with online course work.
Q: What credit requirements exist for learning a language other than English? Who and/or which graduating
classes will be impacted by this requirement?
A: Beginning with the graduating class of 2016, students need to complete during grades K-12 the equivalent of 2
grade appropriate credits in a language other than English or have course work or other learning experience that
are substantially equivalent to 2 credits. The board of a school district or board of directors of a public school
academy may request as an option that pupils graduating in 2015 meet the world language requirement, but are
not bound by law to require that pupils graduating in 2015 meet the world language requirement.
2.
Q: How can students meet the requirement?
A: Students can meet the world language requirement in the following ways:
•
•
•
•
By completing the equivalent of 2 credits in a language other than English during grades K-12.
Through learning beyond the K-12 classroom: formal study abroad, study abroad programs, college
coursework, home or heritage languages, online courses, or other life experiences as determined by the district.
Students who are graduating from high school in 2015, 2016, 2017, 2018, 2019, or 2020 only may partially or
fully fulfil 1 credit of the world language requirement by completing a department approved formal career and technical
education program or by completing visual, performing, or applied arts instruction that is in addition to the visual,
performing, and applied arts requirement. Students who are graduating from high school in 2015 and are required by
their district to earn 2 credits in language other than English, may also use the options described in this paragraph.
More information and guidelines on meeting the credit requirements for learning a language other than
English can be found at www.michigan.gov/academicstandards.
and guidance will
continue
8/1
1
MCL
380.1278b.
4
6
231
●
CAREER/TECHNICAL EDUCATION (CTE)
Earning Credit
380.1278(b) (7) The board or board of directors may provide this curriculum by providing the credits specified in this
section and section 1278a, by using alternative instructional delivery methods such as … career and technical education.
Mathematics
Sec 1278a (1)(a)(i) …A pupil may partially or fully fulfill the algebra II requirement by completing a departmentapproved formal career and technical education program or curriculum, that has appropriate embedded mathematics
content, such as a program or curriculum in electronics, machining, construction, welding, engineering, computer
science, or renewable energy, and in that program or curriculum successfully completing the same content as the
algebra II benchmarks assessed on the department-prescribed state high school assessment, as determined by the
department.
Science
380.1278b (1)(b) …A student may fulfill the requirement for the third science credit by completing a departmentapproved formal career and technical education program or curriculum…
World Language
Sec. 1278a (2)(2)… For pupils who graduate from high school in 2015, 2016, 2017, 2018, 2019, or 2020 only, a pupil may
partially or fully fulfill 1 credit of this requirement by completing a department-approved formal career and technical
education program or curriculum…
1.
Q: What is a “department-approved formal career and technical education (CTE) program”?
A: This is defined in the Michigan Administrative Code. According to R 395.241, Rule 11, a “Department-approved
formal CTE program or curriculum” consists of:
a)
b)
c)
A coherent sequence of courses so that students gain academic, technical, and work behavior skills.
Instruction that includes classroom, laboratory, work based learning, and leadership opportunities.
Instruction that is supervised, directed, or coordinated by an appropriately certificated career and
technical education teacher.
d)
Consists of standards approved by the state board (R395.243, Rule 13).
e)
Must receive approval from MDE/OCTE through an application process (R 395.244, Rule 14).
According to R 395.243, Rule 13 “Successful Completion” means
a)
b)
Complete coursework covering all state program standards
Take any required technical assessment
For state and federal funding purposes, a new CTE instructional program must submit an application to
operate which must be approved by the CTE office. The number of courses covering the standards in a CTE
program is determined by the district and submitted in its application. The district may design one or two
year programs. Not all high school students in CTE instructional programs can complete the requirements
for certificates. Some industry certificates/licensures can only be received once a student turns 18 years old
232
or after they have completed additional postsecondary coursework.
2.
Q: What is the difference between replacing a MMC credit requirement and earning a MMC credit requirement
through a CTE program?
A: The law is explicit in stating that a credit may only be replaced by a “department-approved formal CTE
program,” as described above and in the Michigan Administrative Code. By replacing a course with formal CTE
program, the program does not need to embed the content standards from the content area being replaced. On
the other hand, students may earn credit in a variety of ways, including integrating academic content into CTE
instruction. (See also Earning Credit).
3.
Q: Which MMC credit requirements may be replaced with a CTE program?
A: The following credits may be replaced only with a department-approved formal Career and Technical
Education program as defined in administrative code for students without a personal curriculum:
●
●
One credit of a world language; and/or
One science credit .
Completion of a department approved formal Career and Technical Education program may be used to replace
one or both of these credits.
Through a personal curriculum, students have options for replacing one MMC credit in social studies, physical
education/health, and/or visual, performing and applied arts with a department-approved formal Career and
Technical Education program. More information is available on the Personal Curriculum webpage. One departmentapproved formal Career and Technical Education may be used to replace up to three of these credits.
4.
Q: In order to replace a mathematics credit with department-approved formal career and technical education
program or curriculum, how do districts determine what mathematics content needs to be embedded so that the
content is the same as the “Algebra II benchmarks assessed on the department-prescribed state high school
assessment?”
A: There are no specified “Algebra II benchmarks” on the state high school assessment. In addition to a college
entrance test and a work skills assessment, grade 11 students will be assessed in spring 2015 on the current high
school state standards in English Language Arts (ELA), mathematics, science, and social studies. Please see July 10,
2014, MDE Memorandum from Joseph Martineau regarding Clarification on Student Assessment for 201415: http://www.michigan.gov/documents/mde/Clarification_on_Student_Assessment_462341_7.pdf.
Because of the specificity in the legislation regarding the exchange of Algebra II with a formal CTE program, there is
no difference between exchanging the Algebra II credit and earning Algebra II credit through the integration of the
mathematics into a CTE program or class. Districts are encouraged to use the Mathematics Credit Guidelines to
ensure that students have the opportunity to learn all of the mathematics standards before they graduate whether
they are enrolled in formal CTE program or not.
5.
Q: Which MMC credit requirements can be earned through a CTE program?
A: Career and Technical Education Programs may be used to help students partially or fully earn the
necessary credits in a variety of required credit areas. For example, a district may allow a student to receive
233
credit for Algebra or Geometry in building trades classes, if the district determines that the
building trades program covers the required high school content expectations for those
subjects. It is also possible for Career and Technical Education courses to be used to help
students in, for instance, an electronics class earn credit for the "one additional math or
math-related" credit required in the MMC. The amount of academic credit granted for CTE
Programs is a local decision.
Guidelines on Awarding Academic Credit in Career and Technical Education, Humanities
and Other Delivery Models provide a format for using teacher work teams in each local
district to examine the CTE curriculum and determine the amount of academic credit to
award based on a crosswalk with the content expectations. Local districts are encouraged to
use the guidelines for awarding academic credit in ways other than CTE as well. The process
will help to legitimize that academic standards can be taught using a variety of delivery
models and will hopefully inspire creativity and encourage teachers to include other teaching
techniques, such as thematic units, project-based learning, portfolios, and other strategies to
provide the best possible learning options for students.
6.
Q: Can a student take a CTE class for the 3rd science credit?
A: Any course or program, including CTE that integrates science content may count as the 3rd science
credit.
If the 3rd science credit is exchanged for a formal career and technical education program or
curriculum then science content does not need to be integrated. However, districts are
responsible for ensuring that students have an opportunity to learn the standards for science as
outlined in the High School Essential Science Content Expectations since these will be tested on the
Grade 11 science exam.
[See also Earning Credit and Career/Technical Education]
234
235
Attachment B – Analysis of staffing necessary to deliver scheduling models
Assumptions
Student to Teacher
Ratio
25
FHS
Number of student
periods per day
Number of
Students
Number of sections
necessary each
period
Total number of
sections which
need to be
provided each day
Number of sections
each teacher can
teach per day
Number of
teachers necessary
to staff daily
sections
5
1141
46
228
4
57
6
1141
46
274
5
55
6
1141
46
274
5
55
Number of student
periods per day
Number of
Students
Number of sections
necessary each
period
Total number of
sections which
need to be
provided each day
Number of sections
each teacher can
teach per day
Number of
teachers necessary
to staff daily
sections
5
1182
47
236
4
59
6
1182
47
284
5
57
6
1182
47
284
5
57
Number of student
periods per day
Number of
Students
Number of sections
necessary each
period
Total number of
sections which
need to be
provided each day
Number of sections
each teacher can
teach per day
Number of
teachers necessary
to staff daily
sections
5
1245
50
249
4
62
6
1245
50
299
5
60
6
1245
50
299
5
60
5 by 3
Trimester
6 by 2
Semester
6 by 3
Trimester
236
HHS
5 by 3
Trimester
6 by 2
Semester
6 by 3
Trimester
NFHS
5 by 3
Trimester
6 by 2
Semester
6 by 3
Trimester
Attachment C.1 – 6 period semester schedule with current graduation requirements
Semesters 6-Period Day
Pretty “traditional” Student
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Intro to PE
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Spanish I
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Spanish II
Earth Science
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
English 12
Pre Calculus
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Spanish II
PE Elective
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics
ELECTIVE
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Pre Calculus
Stats
ELECTIVE
ELECTIVE
ELECTIVE
237
“High Challenge” Student
9th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Spanish III
Intro to PE
Period
1
2
3
4
5
6
Semester 2
Honors English 9
Honors Geometry
Honors Biology
Civics
Spanish III
Health
Period
1
2
3
4
5
6
Semester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
PE Elective
Period
1
2
3
4
5
6
Semester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
Stats
11th Grade
Period
1
2
3
4
5
6
Semester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
Earth Science
12th Grade
Period
1
2
3
4
5
6
Semester 1
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
238
Pretty “traditional” Student With Music and Basic WL
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Band
Intro to PE
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Band
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Band
PE Elective
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics
Band
Spanish I
Period
1
2
3
4
5
6
Semester 2
English 12
Pre Calculus
Spanish II
Band
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Band
Earth Science
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Pre Calculus
Spanish II
Band
Stats
ELECTIVE
239
“High Challenge” Student With Music and Basic WL
9th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Band
Intro to PE
Period
1
2
3
4
5
6
Semester 2
Honors English 9
Honors Geometry
Honors Biology
Civics
Band
Health
Period
1
2
3
4
5
6
Semester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Earth Science
Period
1
2
3
4
5
6
Semester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
Period
1
2
3
4
5
6
Semester 2
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Stats
11th Grade
Period
1
2
3
4
5
6
Semester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
PE Elective
240
Pretty “traditional” Student With OTC Classes
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Intro to PE
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Spanish I
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Spanish II
PE Elective
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics
OTC Health Science
OTC Health Science
Period
1
2
3
4
5
6
Semester 2
English 12
OTC Health Science
OTC Health Science
Personal Finance
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Spanish II
Earth Science
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics
OTC Health Science
OTC Health Science
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
OTC Health Science
OTC Health Science
Stats
ELECTIVE
ELECTIVE
241
Student with Academic Support Courses
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Academic Skills
Intro to PE
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Academic Skills
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Academic Skills
Earth Science
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Semester 2
English 12
Algebra 2/Stats
Academic Skills
Spanish II
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Academic Skills
PE Elective
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Algebra 2
Academic Skills
Spanish II
ELECTIVE
ELECTIVE
242
Student with Academic Support Courses and Music
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Band
Academic Skills
Intro to PE
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Band
Academic Skills
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
Civics
Academic Skills
Band
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Semester 2
English 12
Algebra 2/Stats
Academic Skills
Spanish II
Band
World History
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
Economic
Academic Skills
Band
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Algebra 2
Academic Skills
Spanish II
Band
World History
NOTE: The final credit of science cannot be completed in the current schedule and the student would have to
forgo a credit of Band, Academic Skills or request a personal curriculum for World Languages.
243
Attachment C.2 – 6 period semester schedule with new graduation requirements
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Spanish I
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics***
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
English 12
Pre Calculus
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics***
ELECTIVE
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Pre Calculus
Stats
ELECTIVE
ELECTIVE
ELECTIVE
*Introduction to PE course can be replaced with extra-curricular participation credit
**World Language 2nd Credit can be replaced with a Visual or Performing Arts Credit or CTE Course
***Science 3rd Credit can be replaced with a CTE Course
244
9th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Spanish III
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
Honors English 9
Honors Geometry
Honors Biology
Civics
Spanish III
Health
Period
1
2
3
4
5
6
Semester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
Stats
11th Grade
Period
1
2
3
4
5
6
Semester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Semester 1
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
245
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Band
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Band
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Band
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics***
Band
Spanish I
Period
1
2
3
4
5
6
Semester 2
English 12
Pre Calculus
Spanish II**
Band
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Band
ELECTIVE
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics***
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Pre Calculus
Spanish II**
Band
Stats
ELECTIVE
246
9th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Band
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
Honors English 9
Honors Geometry
Honors Biology
Civics
Band
Health
Period
1
2
3
4
5
6
Semester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
Period
1
2
3
4
5
6
Semester 2
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Stats
11th Grade
Period
1
2
3
4
5
6
Semester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
ELECTIVE
247
Semester 6-Period Day
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Spanish I
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics***
OTC Health Science
OTC Health Science
Period
1
2
3
4
5
6
Semester 2
English 12
OTC Health Science
OTC Health Science
Math Course
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics***
OTC Health Science
OTC Health Science
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
OTC Health Science
OTC Health Science
Stats
ELECTIVE
ELECTIVE
248
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Economics
Academic Skills
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Civics
Academic Skills
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
US History
Academic Skills
ELECTIVE
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
World History
Physics***
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Semester 2
English 12
Algebra 2/Stats
Academic Skills
Spanish II**
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
US History
Academic Skills
ELECTIVE
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
World History
Physics***
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Algebra 2
Academic Skills
Spanish II**
ELECTIVE
ELECTIVE
249
Semester 6-Period Day
9th Grade
Period
1
2
3
4
5
6
Semester 1
English 9
Algebra 1
Biology
Band
Academic Skills
Intro to PE*
Period
1
2
3
4
5
6
Semester 2
English 9
Algebra 1
Biology
Band
Academic Skills
Health
Period
1
2
3
4
5
6
Semester 2
English 10
Chemistry
Geometry
Civics
Academic Skills
Band
Period
1
2
3
4
5
6
Semester 2
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Semester 2
English 12
Algebra 2/Stats
Academic Skills
Spanish II**
Band
World History
10th Grade
Period
1
2
3
4
5
6
Semester 1
English 10
Chemistry
Geometry
Economic
Academic Skills
Band
11th Grade
Period
1
2
3
4
5
6
Semester 1
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Semester 1
English 12
Algebra 2
Academic Skills
Spanish II**
Band
World History
NOTE: The 3 credit of science (or CTE replacement) cannot be completed in the current schedule.
250
Attachment C.3 – 6 period trimester schedule with current graduation requirements
Trimesters 6-Period Day
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Spanish I
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Spanish II
Intro to PE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Spanish II
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics
Stats
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics
Stats
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 12
Pre Calculus
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
Pre Calculus
PE Elective
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Spanish II
Intro to PE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics
ELECTIVE
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Pre Calculus
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE
251
9th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Spanish III
Health
Period
1
2
3
4
5
6
Trimester 2
Honors English 9
Honors Geometry
Honors Biology
Economics/Civics
Spanish III
Earth Science
Period
1
2
3
4
5
6
Trimester 3
Honors English 9
Honors Geometry
Honors Biology
Civics
Health
Earth Science
Period
1
2
3
4
5
6
Trimester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
Stats
Period
1
2
3
4
5
6
Trimester 3
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Intro to PE
Stats
Period
1
2
3
4
5
6
Trimester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
Intro to PE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Literature
AP AB Calculus
AP Biology
PE Elective
ELECTIVE
ELECTIVE
252
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Band
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Band
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Band
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Band
Intro to PE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Band
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 2
English 12
Pre Calculus
Spanish II
Band
Stats
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
Pre Calculus
Spanish II
Band
Stats
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Band
Intro to PE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Pre Calculus
Spanish II
Band
PE Elective
ELECTIVE
253
9th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Band
Health
Period
1
2
3
4
5
6
Trimester 2
Honors English 9
Honors Geometry
Honors Biology
Economics/Civics
Band
Health
Period
1
2
3
4
5
6
Trimester 3
Honors English 9
Honors Geometry
Honors Biology
Civics
Band
Earth Science
Period
1
2
3
4
5
6
Trimester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Intro to PE
Period
1
2
3
4
5
6
Trimester 3
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 2
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
Stats
Period
1
2
3
4
5
6
Trimester 3
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
Stats
10th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Intro to PE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II
PE Elective
254
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Spanish I
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Spanish II
Intro to PE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Spanish II
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics Essentials
OTC Health Science
OTC Health Science
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
ELECTIVE
OTC Health Science
OTC Health Science
Period
1
2
3
4
5
6
Trimester 2
English 12
OTC Health Science
OTC Health Science
Stats
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
OTC Health Science
OTC Health Science
Stats
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Spanish II
Intro to PE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics Essentials
OTC Health Science
OTC Health Science
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
OTC Health Science
OTC Health Science
PE Elective
ELECTIVE
ELECTIVE
255
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Academic Skills
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Academic Skills
Intro to PE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Academic Skills
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics Essentials
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
ELECTIVE
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 2
English 12
Algebra 2
Academic Skills
Spanish II
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
PE Elective
Academic Skills
Spanish II
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Academic Skills
Intro to PE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics Essentials
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Algebra 2
Academic Skills
Spanish II
ELECTIVE
ELECTIVE
256
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Band
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Band
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Band
Academic Skills
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
Economics/Civics
Academic Skills
Band
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
Civics
Academic Skills
Band
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 2
English 12
Algebra 2
Academic Skills
Spanish II
Band
Intro to PE
Period
1
2
3
4
5
6
Trimester 3
English 12
PE Elective
Academic Skills
Spanish II
Band
World History
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
Economic
Academic Skills
Band
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Algebra 2
Academic Skills
Spanish II
Band
Intro to PE
Note: Two trimesters of World History are impossible to complete within this schedule model. A student would have to
forgo an academic skills or music enrollment for 2 trimesters as some point.
257
Attachment C.4 – 6 period trimester schedule with new graduation requirements
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Spanish I
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Spanish II**
Intro to PE*
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics***
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics***
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 12
Pre Calculus
Stats
ELECTIVE
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
Pre Calculus
ELECTIVE
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Spanish II**
Intro to PE*
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics***
ELECTIVE
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Pre Calculus
Stats
ELECTIVE
ELECTIVE
ELECTIVE
258
9th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Spanish III
Health
Period
1
2
3
4
5
6
Trimester 2
Honors English 9
Honors Geometry
Honors Biology
Economics/Civics
Spanish III
Intro to PE*
Period
1
2
3
4
5
6
Trimester 3
Honors English 9
Honors Geometry
Honors Biology
Civics
Health
Intro to PE*
10th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Spanish IV
Stats
Period
1
2
3
4
5
6
Trimester 3
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Stats
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
11th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
AP Spanish
ELECTIVE
12th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Literature
AP AB Calculus
AP Biology
ELECTIVE
ELECTIVE
ELECTIVE
259
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Band
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Band
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Band
Intro to PE*
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Band
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Band
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics***
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics***
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 2
English 12
Stats
Spanish II**
Band
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
ELECTIVE
Spanish II**
Band
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Band
Intro to PE*
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics***
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Stats
Spanish II**
Band
ELECTIVE
ELECTIVE
260
9th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 9
Honors Geometry
Honors Biology
Economics
Band
Health
Period
1
2
3
4
5
6
Trimester 2
Honors English 9
Honors Geometry
Honors Biology
Economics/Civics
Band
Health
Period
1
2
3
4
5
6
Trimester 3
Honors English 9
Honors Geometry
Honors Biology
Civics
Band
Intro to PE*
Period
1
2
3
4
5
6
Trimester 2
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 3
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
Period
1
2
3
4
5
6
Trimester 2
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II**
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II**
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
Honors English 10
Honors Chemistry
Honors Algebra 2
AP US History
Band
Intro to PE*
11th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Language
Honors Pre Calc
AP World History
Honors Physics
Band
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
AP Literature
AP AB Calculus
AP Biology
Band
Spanish II**
PE Elective
261
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Spanish I
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Spanish I
Intro to PE*
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Spanish II**
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics***
OTC Health Science
OTC Health Science
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics***
OTC Health Science
OTC Health Science
Period
1
2
3
4
5
6
Trimester 2
English 12
OTC Health Science
OTC Health Science
Stats
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
OTC Health Science
OTC Health Science
ELECTIVE
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Spanish II**
Intro to PE*
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics***
OTC Health Science
OTC Health Science
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
OTC Health Science
OTC Health Science
Stats
ELECTIVE
ELECTIVE
262
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Economics
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Economics/Civics
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Civics
Academic Skills
Intro to PE*
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
US History
Academic Skills
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
US History
Academic Skills
ELECTIVE
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
World History
Physics***
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
World History
Physics***
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 2
English 12
Algebra 2
Academic Skills
Spanish II**
ELECTIVE
ELECTIVE
Period
1
2
3
4
5
6
Trimester 3
English 12
PE Elective
Academic Skills
Spanish II**
ELECTIVE
ELECTIVE
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
US History
Academic Skills
Intro to PE*
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
World History
Physics***
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Algebra 2
Academic Skills
Spanish II**
ELECTIVE
ELECTIVE
263
9th Grade
Period
1
2
3
4
5
6
Trimester 1
English 9
Algebra 1
Biology
Band
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 2
English 9
Algebra 1
Biology
Band
Academic Skills
Health
Period
1
2
3
4
5
6
Trimester 3
English 9
Algebra 1
Biology
Band
Academic Skills
Earth Science
Period
1
2
3
4
5
6
Trimester 2
English 10
Chemistry
Geometry
Economics/Civics
Academic Skills
Band
Period
1
2
3
4
5
6
Trimester 3
English 10
Chemistry
Geometry
Civics
Academic Skills
Band
Period
1
2
3
4
5
6
Trimester 2
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 3
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
Period
1
2
3
4
5
6
Trimester 2
English 12
Algebra 2
Academic Skills
Spanish II**
Band
World History
Period
1
2
3
4
5
6
Trimester 3
English 12
Intro to PE*
Academic Skills
Spanish II**
Band
World History
10th Grade
Period
1
2
3
4
5
6
Trimester 1
English 10
Chemistry
Geometry
Economic
Academic Skills
Band
11th Grade
Period
1
2
3
4
5
6
Trimester 1
English 11
Algebra 2
US History
Band
Academic Skills
Spanish I
12th Grade
Period
1
2
3
4
5
6
Trimester 1
English 12
Algebra 2
Academic Skills
Spanish II**
Band
Intro to PE*
Note: In this situation, it is not possible to get all World History completed or any of the 3rd credit of science. A student
would have to make a substitution or forgo music or academic skills to complete all requirements.
264
265
266
267
OCTOBER 28, 2014
VII.
ITEMS FROM THE TREASURER
A.
Expenditures
B.
Gifts to Schools
1.
Mr. and Mrs. Sankaran made a $2,000 donation to Dunckel Middle
School, which will be used to establish a “Sanjay Scholarship Fund”
to aid students and families with financial hardships to participate in
field trips and other extra curricular activities.
MOTION: I move that the Board accept this gift with thanks.
2014/15 Donations
1. Mr. and Mrs. Sankaran
Amount
2,000
Total
$2,000
This Period
Previous Balance
2014/15 Year-to-Date
1,000
$3,000
268
7000
FACILITIES AND OPERATIONS
Goal
The Board intends that the educational program be fully supported by suitable facilities.
School District facilities and grounds will be kept safe, clean and attractive.
The Superintendent will develop and implement a maintenance program for the safe
and efficient operation of the School District. The program will provide for the regular
inspection and periodic maintenance of all School District facilities and shall be legally
compliant with all safety, health and environmental requirements.
Facilities requiring major modifications such as, but not limited to, renovations and
additions shall be recommended for improvement to the Board. Ad hoc facility review
committees may be used to review such projects with representation appropriate to the
project.
Policy Adopted 10/185
Revised and Readopted 03/05/91
Reviewed and Readopted 01/24/06
Reviewed and Readopted 10/__/14
269
13347050
NAMING OF FACILITIES
The Board will make the final decision on the naming of any school district facility. A
facility is defined as any building or structure, or any portion thereof, which is owned by
the District.
When the construction of an entirely new school facility is approved by the Board,
immediate steps will be taken to name the facility. In order to facilitate the naming of
such a facility, the Superintendent will appoint a committee. The committee will solicit
and consider names for the new facility and submit a list of not less than three names
for the Board's consideration. The Board may make the final selection from the list
submitted by the committee or reject all names and return the matter to the committee.
The Board will attempt to name a new facility prior to beginning construction.
Proposals or petitions for renaming an existing facility shall be presented to the
Superintendent. The Superintendent will discuss with the Board President whether the
petition should be placed on a Board meeting agenda or be referred to a committee.
Policy Adopted 6/15/93
270
7060
SUSTAINABILITY
In order to assure actions that help improve the environment now and in the future, the
District recognizes the importance of employing sustainable and green initiatives
throughout its operations.
Sustainability initiatives may include, where appropriate, but not be limited to:
 extending the life of an existing building or portion of a building, if feasible
 the use of sustainable building materials and design in the construction and
remodeling and reuse of District buildings
 energy conservation in lighting, heating, cooling and ventilation, other machinery
and use of renewable energy strategies
 recycling initiatives
 use of recyclable and recycled materials and supplies
 green cleaning with regard to chemicals and paper products used
 reduced water use
 storm water management strategies
It is the responsibility of staff and students to take an active part in District sustainability
initiatives. The District shall provide staff, students and the community with information
about its sustainability efforts and how they can support initiatives.
The Superintendent shall develop procedures for employing sustainability initiatives.
271
7080
INTEGRATED PEST MAN AGEMENT
THE BOARD IS COMMITTED TO PROVIDING STUDENTS AND STAFF WITH A
SCHOOL ENVIRONMENT THAT IS FREE OF PESTS, PESTICIDES AND OTHER
HARMFUL CHEMICALS. THE SUPERINTENDENT WILL DEVELOP REGULATIONS
THAT INCLUDE STRATEGIES TO REDUCE THE USE OF PESTICIDES THAT POSE
HEALTH RISKS TO STUDENTS, STAFF MEMBERS AND OTHER PERSONS IN THE
SCHOOL COMMUNITY.
THE BOARD IS COMMITTED TO ASSURING A SAFE ENVIRONMENT FOR
STUDENTS, EMPLOYEES AND SCHOOL DISTRICT VISITORS. SCHOOL DISTRICT
FACILITIES AND GROUNDS WILL BE KEPT SAFE, CLEAN AND ATTRACTIVE. THE
SUPERINTENDENT WILL DEVELOP AND IMPLEMENT A MAINTENANCE
PROGRAM FOR THE SAFE AND EFFICIENT OPERATION OF THE SCHOOL
DISTRICT. THE PROGRAM WILL PROVIDE FOR THE REGULAR INSPECTION AND
PERIODIC MAINTENANCE OF ALL SCHOOL DISTRICT FACILITIES AND BE
LEGALLY COMPLIANT WITH ALL SAFETY, HEALTH AND ENVIRONMENTAL
REQUIREMENTS.
272
7090
TOBACCO-FREE ENVIRONMENT
THE USE OF ALL TOBACCO PRODUCTS ON SCHOOL DISTRICT PROPERTY IS
PROHIBITED. FOR PURPOSES OF THIS POLICY, SCHOOL DISTRICT PROPERTY
INCLUDES ALL SCHOOL BUILDINGS, AREAS ADJACENT TO SCHOOL BUILDINGS,
ATHLETIC FIELDS, PUPIL TRANSPORTATION VEHICLES, AND PARKING LOTS.
THIS PROHIBITION APPLIES TO STUDENTS, EMPLOYEES AND VISITORS TO THE
SCHOOL OR SCHOOL CAMPUS AND APPLIES WHETHER OR NOT SCHOOL IS IN
SESSION. THE TERM “TOBACCO” INCLUDES ANY KIND OF LIGHTED PIPE,
CIGAR, CIGARETTES, OR ANY OTHER LIGHTED SMOKING MATERIALS, AS WELL
AS CHEWING PRODUCTS AND SNUFF.
273
7070
HAZARDOUS CHEMICALS AND SUBSTANCES
IN ORDER TO ASSURE A SAFE ENVIRONMENT FOR STUDENTS, STAFF AND
OTHER MEMBERS OF THE SCHOOL COMMUNITY, THE SUPERINTENDENT WILL
DEVELOP A PLAN THAT INCLUDES PREVENTIVE AND REMEDIAL MEASURES TO
BE TAKEN IN THE EVENT THAT THERE IS EXPOSURE, OR THREATENED
EXPOSURE, TO A TOXIC HAZARD.
THE SUPERINTENDENT WILL ALSO
DEVELOP AND IMPLEMENT AN ASBESTOS-MANAGEMENT PROGRAM FOR THE
SCHOOL DISTRICT AND TAKE NECESSARY MEASURES TO ASSURE THAT THE
PROGRAM IS IN COMPLIANCE WITH THE ASBESTOS HAZARD EMERGENCY
RESPONSE ACT (AHERA).
274
31207112
FORECASTING ENROLLMENT
Enrollment forecasts shall be prepared under the direction of the Superintendent, using
current enrollment information supplemented with data furnished by governmental
and/or other sources.
Policy Readopted 6/23/81
Readopted 11/1/85
Readopted 03/5/91
275
Readopted 10/1/85
Readopted 3/5/91
Reviewed and Deleted 10/__/14
276
Readopted 10/1/85
Readopted 03/5/91
Reviewed and Deleted 10/__/14
277
7200
Safe Schools
The Board is committed to assuring a safe environmental for students, employees and
School District visitors. The Superintendent will develop a school crisis response plan
to be implemented in the event of an emergency. The plan shall include information
regarding aspects of school safety and security, as well as procedures for responding to
critical incidents. The procedures shall include the types of incidents that must be
reported to law enforcement by school authorities.
212720
278
7100
SECURITY OF DISTRICT PROPERTY
Buildings, equipment and supplies constitute great investments of the District, and are
an important part of the educational process. The Superintendent is directed to
establish procedures for maintaining District property in a safe, secure manner and to
protect against vandalism and burglary. The Board authorizes the use of cameras in
and around school buildings and surrounding areas to record, monitor and maintain a
safe and secure environment.
A reward to be determined by the Superintendent may be paid to anyone who gives
information leading to the arrest and conviction of any person or persons burglarizing,
defacing, or maliciously damaging school property.
Readopted 10/01/85
Revised and Readopted 10/ /14
11
279
1330
USE OF SCHOOL FACILITIES
The Board encourages the use of school facilities by non-profit, youth serving groups
and organizations whose purposes and objectives contribute to the development of the
school program or the community.
The primary purpose of school facilities is to accommodate school activities that
implement the regular instructional program and the enrichment of that program.
School activities are defined to include school district activities, school sponsored parent
groups and student activities directly sponsored by the school.
School facilities may also be used by other community groups within the District. THE
BOARD RECOGNIZES THAT THERE ARE COSTS INVOLVED IN NON-SCHOOL
USE OF FACILITIES AND THAT CHARGES SHOULD BE MADE SO THAT
TAXPAYER FUNDS ARE NOT USED IN SUPPORT OF NON-SCHOOL ACTIVITIES.
The Superintendent will develop procedures to facilitate fair, reasonable use of school
facilities. The procedures will include a schedule of fees and insurance requirements
for non-school sponsored activities conducted by local community groups or
organizations.
School facilities may not be used by any individual, group or society that advocates or
teaches any doctrine or theory that is subversive to the Constitution or laws of the State
of Michigan or the United States, or advocates social or political change by violence or
revolution or by any individual group in any manner contrary to law.
Individuals representing organizations who wish to use school properties will apply for
Building Use Permits at a location designated by the Superintendent. Such groups will
be required to comply with procedures governing the use of specific facilities.
Readopted 6/18/85
1332
USE OF SCHOOL BUSES
12
280
School buses are intended to be used for the transportation of students to and from
school, and for the transportation of students to and from school-sponsored activities.
School buses may be used for purposes other than the transportation of students, as
provided by state law; i.e. senior citizen activities, use by a local governmental unit
within the area and community recreation activities. A fee for mileage, insurance and
other costs shall be paid by the group or organization. The group or organization must
submit written quotation for similar service from at least two carriers. The purpose of
these quotes is for the District to determine if other suitable or economical feasible
public or private transportation is available as required by law.
Transportation of the District’s students to/from school and school-sponsored activities
shall be given priority over any other use.
Readopted 10/01/85
Readopted 03/17/09
3541.5
SCHOOL OWNED VEHICLES
13
281
Vehicles owned and maintained by the District are to be titled in the name of the District
and are to be used only for school related business. When selecting such vehicles
energy efficiency shall be an important consideration.
Automobiles assigned to individual school employees on a full-time basis shall require
specific approval by the Board. School employees to whom automobiles are assigned
are responsible for maintaining appropriate records of school related business use. The
employee is responsible to see that the automobile is kept in a safe operating condition
and is properly maintained in accordance with manufacturer’s warranties. All necessary
expenses shall be paid by the District.
Readopted 10/01/85
Readopted 01/22/91
Reviewed and Readopted 10/ /14
14
282
7091
ELECTRONIC CIGARETTES AND IMITATION TOBACCO PRODUCTS
THE USE OF ELECTRONIC CIGARETTES AND ALL IMITATION TOBACCO PRODUCTS ON SCHOOL
DISTRICT PROPERTY IS PROHIBITED. FOR PURPOSES OF THIS POLICY, THE FOLLOWING
DEFINITIONS SHALL APPLY:
“IMITATION TOBACCO PRODUCTS” MEANS:
ANY NON-TOBACCO PRODUCT DESIGNED TO RESEMBLE A TOBACCO
PRODUCT INCLUDING ANY EDIBLE OR NON-EDIBLE NON-TOBACCO
PRODUCT DESIGNED TO RESEMBLE A TOBACCO PRODUCT THAT IS
INTENDED TO BE USED BY CHILDREN AS A TOY.
“ELECTRONIC CIGARETTES” MEANS:
ANY ORAL DEVICE THAT PROVIDES A VAPOR OF LIQUID NICOTINE,
LOBELIA, AND/OR OTHER SUBSTANCE, AND THE USE OF INHALATION OF
WHICH SIMULATES SMOKING. THE TERM INCLUDES ANY SUCH DEVICES,
WHETHER THEY ARE MANUFACTURED, DISTRIBUTED, MARKETED OR
SOLD AS E-CIGARETTES, OR UNDER ANY OTHER PRODUCT NAME OR
DESCRIPTOR.
“SCHOOL DISTRICT PROPERTY” MEANS:
ALL SCHOOL BUILDINGS, AREAS ADJACENT TO SCHOOL BUILDINGS,
ATHLETIC FIELDS, PUPIL TRANSPORTATION VEHICLES AND PARKING
LOTS.
{00213367 }
283
1330
USE OF SCHOOL FACILITIES
The primary purpose of the use of school facilities is to ACCOMMODATE SCHOOL
ACTIVITIES THAT implement the regular instructional program and the enrichment of that
program. School activities are defined to include all school district activities, school
sponsored parent groups and student activities directly sponsored by the school.
The Board ALSO encourages the use of school facilities by non-profit, youth serving groups
and organizations whose purposes and objectives contribute to the development of the
school program or the community.
The SUPERINTENDENT District will develop
procedures to facilitate fair, reasonable use of school facilities. Individuals representing
GROUPS THAT organizations who wish to use school FACILITIES MUST properties will
apply for Building Use Permits at a location designated by the Superintendent. It is
understood that Ssuch groups will BE REQUIRED TO comply with THE procedures
governing the use of specific facilities.
School facilities may be used by other community groups within the District. For profit
groups may request use of District facilities but may not generate revenue from their use
except at Robert Maxfield Training Center and outdoor athletic facilities.
THE BOARD RECOGNIZES THAT THERE ARE COSTS INVOLVED IN NON-SCHOOL
DISTRICT USE OF FACILITIES THAT SHOULD NOT BE BORNE BY THE TAXPAYERS.
The SUPERINTENDENT SHALL District will establish a schedule of fees and insurance
requirements for non-school sponsored activities conducted by local community groups or
organizations.
School facilities may not be used by any individual, group or society that advocates or
teaches any doctrine or theory that is subversive to the Constitution or laws of the State of
Michigan or the United States, or advocates social or political change by violence or
revolution or by any individual or group in any manner contrary to law.
School Code of 1976, R.380.1268
(Replaces 1311, 1330.1, 1330.3)
Readopted 6/18/85
Revised and Readopted 10/__/14
{00213374 }
284
OCTOBER 28, 2014
X.
CONSENT AGENDA
A.
Approval of Minutes
1.
September 16, 2014 Study Session/Regular Meeting
2.
October 7, 2014 Special Meeting
3.
October 7, 2014 Study Session Meeting
B.
Head Start Director’s Report
C.
Personnel Items
NEW HIRES
Braggs, Angela
Secretary
Harrison High
Effective: 9/9/14
Cosey, Regina
Teacher
Farmington High
Effective: 10/6/14
Decker, Cynthia
Kitchen Helper
East Middle
Effective: 9/25/14
DeOrnellas, Anthony
Teacher
Harrison High
Effective: 9/22/14
Harish, Ramavani
Paraprofessional
Hillside Elementary
Effective: 9/30/14
LaTurneau, Elise
GSRP Teacher
Alameda
Effective: 10/15/14
Mansour, Lisa
Teacher
District
Effective: 10/20/14
Marion, Kenya
Social Worker
Forest & Kenbrook
Effective: 9/22/14
Tagai, Danielle
Social Worker
Hillside & Cloverdale
Effective: 10/6/14
Kasparian, Ani
Teacher
Harrison High
Effective: 9/10/14
Nurja, Erjona
Kitchen Helper
Power Upper Elementary
Effective: 10/10/14
Taylor, Amy
Teacher
Power Upper Elementary
Effective: 9/29/14
LEAVE OF ABSENCE
Link, Tina
Bus Driver
Transportation
Effective: 10/7/14
RESIGNATION
Jakab, Sara
Paraprofessional
Kenbrook Elementary
Effective: 8/28/14
285
RETIREMENT
Bergel, Deborah
Hall Monitor
Farmington High
Effective: 12/1/14
Conner, Marilyn
Paraprofessional
Hillside Elementary
Effective: 9/30/14
286
Tocco, Janice
Teacher
East Middle
Effective: 10/31/14
STUDY SESSION/REGULAR MEETING
OF THE FARMINGTON BOARD OF EDUCATION
Farmington, Michigan
September 16, 2014
President Clay called the meeting to order at 7:30 pm.
ROLL CALL: Present:
Sheilah P. Clay, president
Howard I. Wallach, treasurer
Trisha L. Balazovic, trustee
Karen L. Bolsen, trustee
Murray J. Kahn, trustee
Frank L. Reid, trustee
Absent:
George E. Gurrola, vice President
Also Present:
Superintendent Heitsch; Assistant Superintendent
Johnson; Executive Directors Reynolds, Manier and Smith;
Directors Bauman and Riebe, members of the staff;
members of the community; the press; and Executive
Assistant McCracken
1.
PLEDGE OF ALLEGIANCE. Erin Hill, transportation supervisor, led the pledge.
2.
APPROVAL OF THE AGENDA. It was moved by Wallach and supported by Reid that
the Board of Education approve the September 16, 2014 study session/regular meeting
agenda, as presented.
MOTION UNANIMOUSLY APPROVED.
3.
ANNOUNCEMENTS. President Clay explained the procedure for making public
comments and made announcements/comments regarding the superintendent’s first
day of school visits, upcoming Board member meetings and activities, the MSAN
Student Conference and the next regular meeting on October 7, 2014.
4.
MICHIGAN ASSOCIATION OF SCHOOL BOARD DELEGATE ASSEMBLY. Mrs. Clay
reported that the Michigan Association of School Boards Delegate Assembly is
scheduled for November 6, 2014. Farmington Public Schools is entitled to four voting
delegates and four alternatives based on student enrollment. Board members Wallach
and Balazovic indicated they would serve as alternates. Other Board members who can
serve as a delegate or plan to attend the conference will contact the superintendent’s
office. Deadline to certify delegates is October 31, 2014.
The Board and superintendent congratulated Sheilah Clay, who has been selected as a
2014 Shining Light Regional Cooperation Award recipient in the Eleanor Josaitis
Unsung Hero Award category.
Minutes of the Farmington Board of Education Meeting – September 16, 2014
287
Page 1
5.
CORRESPONDENCE. Mrs. Balazovic reported that correspondence was received
from: Sue Kahn regarding common core curriculum and David York regarding the
Capital Planning Advisory Committee recommendations.
6.
LEGISLATIVE UPDATE. Mrs. Bolsen reported on: Early Warning legislation, HB 5793,
which reinserts some text regarding World Language requirements that was
inadvertently stricken in the Michigan Merit Curriculum, and two Senate committees that
will meet next week to discuss bills requiring all school employees hired after 2015 to be
placed in a 401k deferred contribution plan.
7.
INTRODUCTION OF TRANSPORTATION SUPERVISOR. Superintendent Heitsch
called on Jon Riebe, who reported on the interview process for the transportation
supervisor position and introduced and shared background on Mr. Erin Hill, the new
transportation supervisor.
REPORT FROM FARMINGTON PTA COUNCIL PRESIDENT.
Jenn Garland,
Farmington PTA Council president, reported that there are 4,000 PTA members in
Farmington Public Schools, represented in 17 PTAs in the district. The mission of the
Farmington PTA Council is “to be advocates for the children by focusing the strengths of
local PTAs, by impacting decisions on relevant issues at the local, state and national
level, and by providing a forum for leadership development, information exchange,
discussion and action on issues affecting youth and children.” She provided a detailed
overview of the PTA meetings and activities that are planned this year.
8.
REVIEW OF 2014/15 BOARD REPORT SCHEDULE. Assistant Superintendent Aaron
Johnson asked for input from the Board of the draft Board Report Schedule for the
2014/15 school year. The Board requested to receive a report on LAC-O Student
engagement survey results and how schools are using that data. Other reports will be
added to the report as the need/interest occurs.
9.
REVIEW OF FACILITIES UTILZATION REVIEW COMMITTEE CHARGE. One of the
recommendations of the Capital Planning Advisory Committee approved by the Board
on August 19 was the establishment of a Facilities Utilization Review Committee. Jon
Manier, executive director of K-12 instruction, reviewed the charge from the
superintendent for this committee and the plans to put committee in place. Board
members asked questions related to areas the committee will and will not address and
time lines for the committee and reports to the Board.
10.
APPROVAL OF AMENDMENT TO FLANDERS PUCHASE AGREEMENT. Jon Riebe
provided an overview of this request and the amended purchase agreement.
It was moved by Reid and supported by Bolsen that the Board of Education accept
Development Option 3 for the Flanders property, as outlined in the memo from Jon
Riebe dated September 8, 2014, and approve the Third Amendment to Purchase
Agreement with a sale price of $500,000.
ROLL CALL VOTE: Ayes: Kahn, Bolsen, Reid, Balazovic, Wallach, Clay
Nays: None
288
Page 2
11.
AWARD OF BID FOR THIRD-PARTY ADMINISTRATOR OF EMPLOYEE
SUBSTITUTE SYSTEM. This bid proposal was reviewed by the Board on August 19,
2014. Barbara Fries, director of Human Resources, requested that the Board authorize
the award of bid for third party administrator of the employee substitute system to
EDUStaff. Per a request from the Board on August 19, Mrs. Fries advised that they will
work with EDUStaff to provide more frequent criminal background checks for substitute
employees.
MOTION:
It was moved by Balazovic and support by Wallach to authorize
administration to award the bid for third-party administration of the District’s Employee
Substitute System to EDUStaff.
ROLL CALL VOTE: Ayes: Kahn, Bolsen, Balazovic, Reid, Wallach, Clay
Nays: None
12.
UPDATES FROM THE SUPERINTENDENT. Dr. Heitsch provided updates and
information on the Early Warning System legislation; funding estimates for the School
Aid Fund; his introductory meetings with all administrators and the challenges,
opportunities and first priorities that were shared; and an enrollment update advising
that enrollment is running about 1% below the budgeted enrollment figures. He also
reported that it was a great school start, with credit to the transportation department and
the facilities staff, and shared good news happening in the schools during his visits.
13.
PREVIEW OF October 7, 2014 STUDY SESSION MEETING. Superintendent Heitsch
reviewed the following items which are tentatively planned for the October 7, 2014 Study
Session Meeting:
A.
B.
14.
Reviews
a.
b.
Plante Moran CRESA Contract Renewal
c.
Eidex Focus Subscriber License Agreement
d.
Y Child Care Program Contract
PUBLIC COMMENTS.
None.
Board Member Comments:
Mr. Reid commented on the IB program enrollment.
15.
EXPENDITURES. It was moved by Wallach and supported by Reid that the Board of
Education approve the expenditures as outlined in the printout dated September 16,
2014 as follows:
289
Page 3
General Fund
General Fund - Athletics
Special Education Fund
Debt Fund
Capital Projects – Technology & Other Projects
Capital Projects – Maintenance/Bus Purchases
Nutrition Services Fund
Benefit Stabilization Fund
TOTAL
$8,744,937
31,290
198,102
4,706
283
108,339
80,359
1,855,206
$11,023,222
ROLL CALL VOTE: Ayes: Kahn, Bolsen, Balazovic, Wallach, Reid, Clay
Nays: None
16.
GIFTS TO SCHOOLS. None this period. 2014/15 Total: $1,000.
It was moved by Wallach and seconded by Reid to accept the Gifts to Schools report.
17.
REPORTS FROM BOARD COMMITTEES. President Clay reported that the Board
Succession Planning Committee met this evening in accordance with Board Policy
2260.
18.
REPORTS FROM BOARD REPRESENTATIVES. Mr. Wallach reported that he
attended a re-organizing meeting of the Farmington African-American Parent Network
(FAAPN). They are planning a kick-off reception on September 30 at Harrison High
School.
Mr. Reid attended the August 20 Multicultural Multiracial Community Council meeting.
MCMR will be reviewing their mission statement and the charter of the organization.
Mr. Kahn reported that he attended the September 15 PTA Council meeting and met
many dedicated PTA members. He noted that the Optimist Club is encouraging the
formation of Jr Optimists groups at all schools.
19.
CONSENT AGENDA. It was moved by Reid and supported by Wallach that the Board
of Education approve the Consent Agenda dated September 16, 2014:
A.
B.
C.
D.
Approval of the August 19, 2014 Study Session/Regular Meeting minutes.
Head Start Director’s Report with fiscal year 2015 Head Start Grand
Application/Budget
Appointment of Aaron Johnson as acting superintendent per the administrative
procedure of Board Policy #2260 – Superintendent Succession Planning
Personnel Items.
290
Page 4
20.
UNFINISHED BUSINESS. None.
21.
NEW BUSINESS. None.
22.
GOOD AND WELFARE. Board member Reid reported that the FPS Back-to-School
picnic for staff was very well attended and provided a great kick-off to the school year.
Mrs. Balazovic attended the Kenbrook Curriculum Night and commented on how helpful
these meetings are for students and parents.
23.
ADJOURNMENT. It was moved by Wallach and supported by Balazovic that the Board
of Education adjourn the September 16, 2014 study session/regular meeting at 8:51 pm.
___________________________________
Trisha L. Balazovic
Secretary
291
Page 5
STUDY SESSION MEETING
October 7, 2014
ROLL CALL: Present:
George E. Gurrola, vice president
Trisha L. Balazovic, trustee
Absent:
None
Also Present:
Superintendent Heitsch; Assistant Superintendent
Johnson; Executive Directors Reynolds, Manier and Smith;
Directors Bauman and Riebe, members of the staff;
members of the community; the press; and Executive
Assistant McCracken
1.
PLEDGE OF ALLEGIANCE.
pledge.
Justin Hull, Beechview student, and his dad, led the
2.
APPROVAL OF THE AGENDA. It was moved by Gurrola and supported by Reid that
the Board of Education approve the October 7, 2014 study session/regular meeting
agenda, as presented.
3.
ANNOUNCEMENTS. President Clay advised that a pre-meeting was held for an update
on the High School Structure Committee. An overview of that meeting will be included
in the Updates from the Superintendent portion of the agenda. Ms. Clay also explained
the procedure for making public comments and made announcements/comments
regarding upcoming events and the next regular meeting on October 28, 2014.
4.
CORRESPONDENCE. Mrs. Balazovic reported that correspondence was received
from: David York regarding curriculum and student achievement.
5.
LEGISLATIVE UPDATE. Mrs. Bolsen reported on current legislative issues. She noted
that Oakland Schools has scheduled Grassroots Advocacy Task Force meetings on
December 1, 2 and 3 for a briefing on educational issues that may be addressed during
the lame duck session. The task force meetings are open to the public. She also
advised the Board that the next Oakland County School Board Association meeting is
November 12 at 6:30 pm.
Minutes of the Farmington Board of Education Meeting – October 7, 2014
292
Page 1
6.
LANIGAN ELEMENTARY NATIONAL PTA SCHOOL OF EXCELLENCE AWARD.
Diane Bauman, director of school/community relations and Jenn Garland, President of
the PTA Council announced that the National PTA has recognized Lanigan Elementary
School and the Lanigan PTA as a National PTA School of Excellence for their
achievement in building effective family-school partnerships. President Clay presented
Lanigan principal Robert Kauffman and members of the Lanigan PTA with a certificate
of recognition.
FARMINGTON FORWARD “FOCUS ON RESULTS” REPORT: 2014 MME. Assistant
Superintendent Aaron Johnson and Dr. Heitsch provided an overview of last year’s MME
results by subgroup and subject area, as outlined in the October 7, 2014 memo from Dr.
Kris Gekiere.
There were questions and comments from the Board, to which Mr.
Johnson and Dr. Heitsch responded.
PUBLIC COMMENT: Terry Johnson, Farmington.
FARMINGTON FORWARD “FOCUS ON RESULTS” REPORT:
LEARNING
ACHIEVEMENT COALITION-OAKLAND (LAC-O) 2013/14. The Learning Achievement
Coalition-Oakland group is a collaboration between the 28 Oakland County school
districts, with Oakland Schools, Oakland University and the University of Michigan
dedicated to improving achievement for all students. The goal areas are student
engagement, early childhood, mathematics and literacy. Naomi Khalil provided an
overview of the results of the LAC-O student engagement survey that was administered
during the 2013-14 school year and district diversity initiatives. (8:45 pm)
7.
AWARD REIVEW OF PLANTE MORAN CRESA CONTRACT AMENDMENT. Jon
Riebe, director of facilities management, recapped the Capital Planning Advisory
Committee (CPAC) final recommendations, which were accepted by the Board of
Education on August 19, 2014. He advised that the District is ready to begin the next
phases of the bond planning process which are the Pre-Bond Planning phase and the
Implementation phase with a positive vote on May 5, 2015. To accomplish this,
administration recommends that Plante Moran CRESA’s current contract be amended to
be the independent third party facilitator for the Pre-Bond Planning and the Owners
Representative for the implementation of the Bond. Paul Wills and Greg Vankirk from
CRESA responded to questions from the Board of Education regarding this
recommendation. Additional information will be provided at the October 28 Board of
Education meeting and this recommendation will be presented for Board action.
8.
UPDATES FROM THE SUPERINTENDENT. Dr. Heitsch provided an overview of the
pre-meeting that was held prior to the Board meeting regarding the High School
Structure Committee, including the work to date, reasons that the committee could not
reach consensus and the impact of the State’s new graduation requirements. Jon
Manier and Julie Kaminski, committee co-chairs, responded to questions from the
Board. Dr. Heitsch advised that administration will present a recommendation regarding
high school schedules for Board action at the October 28 meeting.
PUBLIC COMMENTS:
Bloomfield.
Alan Whittemore, Farmington Hills; Beatte Turner, West
Dr. Heitsch also shared information on Eidex Focus software. He introduced Dr. Doug
LaFleur, president of Eidex, who provided an on-line demonstration of the software
system, a data mining system. Dr. Heitsch advised that the District will subscribe to the
293
Page 2
Eidex software program to access student achievement data comparisons and financial
data information.
Dr. Heitsch concluded his update by reading an excerpt from a booklet he received from
Wood Creek third and fourth grade classes with advice on being a leader.
9.
PREVIEW OF October 28, 2014 REGULAR MEETING. Superintendent Heitsch
reviewed the following items which are tentatively planned for the October 28, 2014
Regular Meeting:
A.
B.
C.
D.
E.
F.
G.
Student Recognitions: AP Scholars, National Merit and National Achievement
Semifinalists and Commended Students and Boys/Girls State Participants
District Audit Presentation
International Baccalaureate (IB) Update
Reviews:
1)
2)
Y Child Care Contract
Approval of Plante Moran CRESA Contract Renewal
Acceptance of High School Structure Recommendations
10.
PUBLIC COMMENTS.
None.
11.
REPORTS FROM BOARD COMMITTEES. None.
12.
REPORTS FROM BOARD REPRESENTATIVES.
Mr. Wallach reported on the September 30 FAAPN (Farmington African American
Parent Network) meeting.
13.
UNFINISHED BUSINESS. None.
14.
NEW BUSINESS. None.
15.
GOOD AND WELFARE.
Mrs. Balazovic expressed her support for the Eidex software purchase and inquired
about receiving training
Mr. Reid reported that he attended the annual Call to Action Coalition breakfast, along
with Ms. Bolsen and Dr. Heitsch.
16.
ADJOURNMENT. It was moved by Wallach and supported by Gurrola that the Board
of Education adjourn the October 7, 2014 study session meeting at 10:04 pm.
___________________________________
Trisha L. Balazovic
Secretary
294
Page 3
SPECIAL MEETING
October 7, 2014
ROLL CALL: Present:
1.
George E. Gurrola, vice president
Trisha L. Balazovic, secretary (arrived at 6:20 pm)
Absent:
None
Also Present:
Superintendent Heitsch; Executive Director Jon Manier,
Farmington High School Principal Julie Kaminski , Assistant
Superintendent Aaron Johnson, members of the community
and Executive Assistant McCracken
HIGH SCHOOL STRUCTURE COMMITTEE UPDATE. Julie Kaminski provided an
overview of the work of the High School Structure Committee since they last reported to the
Board in May 2014. Jon Manier explained the impact the State’s recent changes to the
high school graduation requirements have had on the Committee’s charge and scheduling
option decisions. He also reviewed the current trimester scheduling model and the 2
models under consideration (6 period semester and 6 period trimester), including the
strengths and challenges for each scheduling option. They further reported that, despite
numerous attempts to reach consensus, the committee was divided and unable to bring
forward a recommendation for one scheduling option. The Board thanked both and the
rest of the committee for the time they have contributed to the committee. Superintendent
Heitsch advised that, because a decision is needed in order to move forward with
scheduling and budget issues, administration will present a recommendation regarding high
school schedules for Board action at the October 28 meeting.
The following committee members also spoke regarding the scheduling options and the
reasons for their votes: Katherine Dimmer (student), Michelle Riehl, Don Moore.
2.
PUBLIC COMMENTS. Beatte Turner, West Bloomfield, commented on trimesters and the
value of “elective” classes.
3.
ADJOURNMENT.
pm.
President Clay adjourned the October 7, 2014 Special meeting at 7:29
___________________________________
Trisha L. Balazovic
Secretary
295
Page 1
Head Start Director’s Report
September 2014
Submitted by Kirsten Jules
Program updates:
 The program began on September 8th with 111 students enrolled of which 5 have a current
Individualized Education Plan. There are 5 students on the waiting list.
 Our nutrition consultant, Shaira Daya, completed 41 nutrition referrals that covered topics from
parent concerns, food allergies, food intolerances and other nutritional topics.
 Classroom staff completed the first of 2 home visits on all enrolled students. Staff completed a
developmental screening (Ages and Stages) on the child with the parents and discussed the
transition into school.
 The program hosted an orientation for parents where information regarding program requirements
and resources where shared. The school also hosted an open house and a curriculum night.
 Oakland Livingston Delegate Program Reviewer Janice Smith, completed an initial review of our
program in the areas of eligibility/recruitment/enrollment, family & community engagement,
education, health, and nutrition and all areas were found to be compliant.
 A total of 47 parents and other volunteers provided the program with 85 hours of volunteer time
during the month of September.
 The students’ average daily attendance for the month was at 89%.
 The program served at total of 672 breakfasts and 1369 lunches through the National School
Lunch Program.
Fiscal updates:
EXPENDITURES
APPROVED
FEDERAL
BUDGET
PERIOD
EXP
ACTUAL
ACTUAL REMAINING
YEAR
JUL,AUG,SEPT
TO
BALANCE
EXP
DATE
PERSONNEL
294,794
37,926
206,053
88,741
FRINGE BENEFITS
189,930
39,828
138,665
51,265
TRAVEL OUT OF AREA
EQUIPMENT
300
SUPPLIES
5,400
388
4,502
898
CONTRACTUAL
12,055
121
8,336
3,719
OTHER
11,300
1,486
6,684
4,616
513,779
79,749
-
-
296
188
-
364,428
112
-
149,351

October 28, 2014 - Farmington Public Schools

Transcription

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