2018 2019 Final Amended Budget EASTPOINTE COMMUNITY SCHOOLS

2018 -2019 Final Amended Budget

EASTPOINTE COMMUNITY SCHOOLS GENERAL FUND BUDGET 2018 -19 General Operations (Fund 11), Federal Grants (Fund 12), State and Local Grants (Fund 13) 2017 -18 Actual 2018 -19 Amendment #1 Final Amended Row Description REVENUES: Local State Federal MISD Incoming transfer - Other Funds Proceeds from sale of assets/capital leases 4, 479, 785 22, 994, 481 4, 806, 574 4, 860, 948 22, 445, 045 4, 833, 470 2, 500 117, 492 448, 452 95, 000 625, 000 33, 295, 832 4, 809, 201 Eastpointe and Warren Property taxes, summer school tuition, rent, fees 22, 534, 950 State per pupil funding, At-Risk, GSRP, state grants 4, 778, 428 Federal grants - Title I, IV; IDEA, WIA, Perkins 448, 452 Macomb County Special Education Millage 95, 000 Reimbursement from Food Svc Fund for facilities and admin. support Sale of district property (former Roosevelt in 2018/former Admin Bldg in original) 32, 682, 915 32, 666, 031

2017 -18 Actual 2018 -19 Amendment #1 2018 -19 Final Amendment Row Description EXPENDITURES: INSTRUCTION: Basic Instruction Added Needs 12, 301, 397 5, 831, 034 12, 424, 016 5, 342, 608 0 17, 766, 624 12, 329, 820 5, 232, 113 0 17, 561, 933 Elementary, MS, HS, Summer School, pre-K programs 2, 411, 397 2, 664, 065 465, 964 2, 282, 840 595, 738 3, 599, 142 1, 303, 993 1, 123, 735 583, 296 0 15, 030, 170 Counselors, phychologists, speech, social wokers, teacher consultants 13, 633, 534 2, 208, 728 2, 664, 937 467, 529 2, 270, 063 581, 290 3, 550, 206 1, 285, 964 1, 055, 309 656, 633 0 14, 740, 659 46, 651 169, 932 99, 728 104, 941 0 0 255, 782 293, 204 258, 204 32, 173, 339 32, 970, 419 0 32, 950, 035 1, 122, 49 3 (287, 504) (284, 004) Adult Education 18, 132, 431 Special Ed, Compesatory Ed, Career & Technical Ed. SUPPORT SERVICES: Pupil Services Instructional Services General Administration School Administration Business Services Operations and Maintenance Pupil Transportation Central Services Athletic Services 2, 138, 154 2, 057, 502 529, 878 2, 338, 270 536, 343 3, 260, 446 1, 258, 859 919, 492 594, 590 Other COMMUNITY SERVICES FACILITIES - Capital Outlay Svc to help improve instr - prof devel, supervision, assessments, instr tech Bd of Ed, Executive admin Office of principal, department chair persons Business office Operating building services, security General and special ed bus service Technology, pupil accounting, marketing/public relations Athletic programs Parent Involvement Activities OUTGOING TRANSFERS AND OTHER: Indirect cost transfer - federal to general Debt service Outgoing transfer to other funds Outgoing transfer - Leases TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES BEGINNING FUND BALANCE ENDING FUND BALANCE Fund Balance as a % of total Expenditure 764, 706 1, 887, 199 1, 599, 695 1, 603, 195 5. 87% 4. 87% Lease payments, interest on borrowing from state

EASTPOINTE COMMUNITY SCHOOLS FOOD SERVICE FUND 2018 -19 2017 -18 2018 -19 Actual Original Final Amendment REVENUES & OTHER SOURCES Local State Federal 71, 305 66, 050 1, 815, 385 1, 952, 740 65, 850 67, 781 1, 940, 150 2, 073, 781 36, 482 87, 542 1, 754, 870 1, 878, 894 425, 851 306, 285 151, 730 990, 905 613, 425 11, 683 71, 422 117, 492 2, 688, 793 400, 975 274, 800 38, 100 1, 111, 961 70, 945 17, 000 65, 000 95, 000 2, 073, 781 420, 686 265, 704 94, 850 886, 120 63, 976 12, 577 90, 000 95, 000 1, 928, 913 (736, 053) 0 (50, 019) EXPENDITURES: Salaries Benefits Purchase services Supplies, including Food Capital outlay Other Outgoing transfers Operating Transfer to the General Fund BUDGETED REVENUES OVER (UNDER) EXPENDITURES BEGINNING FUND BALANCE 861, 807 ENDING FUND BALANCE 125, 754 1 2 3 Universal lunch and breakfast districtwide. Local revenue is mainly catering and a la carte. Budgets developed in consultation with Food Service administration. Maximum allowable ending fund balance should not exceed 3 months expenditures less Capital Outlay 125, 754 0 75, 735

EASTPOINTE COMMUNITY SCHOOLS DEBT SERVICE FUND 2018 -19 2017 -18 2018 -19 Actual Original Final Amendment REVENUES & OTHER SOURCES Tax Collections Delinquent tax collections Interest earnings State payments in lieu of tax Proceeds from School Loan Revolving Fund 3, 516, 470 3, 624, 401 3, 624, 868 2, 780 67, 480 2, 000 60, 000 3, 586, 730 3, 686, 401 7, 725 65, 609 0 3, 698, 202 3, 038, 252 822, 480 1, 770, 000 1, 176, 114 (565, 203) EXPENDITURES: Principal Interest Credit Rebates Abated or refunded taxes Fees: Paying agent, bank, filing Payments to the School Loan Revolving Fund 2, 803, 442 869, 685 (566, 415) 914 29, 650 3, 860, 732 1, 523 896, 422 3, 278, 856 (274, 002) 407, 545 560, 926 BEGINNING FUND BALANCE 687, 562 355, 757 413, 560 ENDING FUND BALANCE 413, 560 763, 302 974, 486 BUDGETED REVENUES OVER (UNDER) EXPENDITURES 3, 137, 276

EASTPOINTE COMMUNITY SCHOOLS CAPITAL PROJECTS FUND 2018 -19 2017 -18 2018 -19 Actual Original Final Amended REVENUES & OTHER SOURCES Procedes from Capital Lease - US Bank 2, 471, 336 0 0 2, 471, 336 EXPENDITURES: Construction Activities 500, 000 0 0 BUDGETED REVENUES OVER (UNDER) EXPENDITURES 1, 971, 336 BEGINNING FUND BALANCE ENDING FUND BALANCE 500, 000 0 1, 971, 336

2019 -2020 Original Budget

EASTPOINTE COMMUNITY SCHOOLS GENERAL FUND BUDGET 2019 -20 2017 -18 2018 -19 2019 -20 Actual Final Amended Original Row Description REVENUES: Local 4, 749, 785 4, 809, 201 4, 812, 772 State 22, 994, 481 22, 534, 950 21, 830, 359 Federal 4, 806, 574 4, 778, 428 4, 783, 778 2, 500 448, 452 414, 881 Incoming transfer - Other Funds 117, 492 95, 000 Proceeds from sale of assets/capital leases 625, 000 0 365, 000 32, 666, 031 32, 301, 790 MISD 33, 295, 832 Eastpointe and Warren Property taxes, summer school tuition, rent, fees State per pupil funding, At-Risk, GSRP, state grants Federal grants - Title I, I, IV; IDEA, WIA, Perkins Macomb County Special Education millage Reimbursment from Food Svc Fund for facilities and admin. support Sale of district property (Roosevelt in 2018/former Admin Bldg in original)

2017 -18 2018 -19 2019 -20 Actual Final Amended Original EXPENDITURES: INSTRUCTION: Basic Instruction 12, 301, 397 12, 329, 820 11, 985, 257 Elementary, MS, HS, Summer School, pre-K programs 5, 831, 034 5, 232, 113 5, 152, 619 Special Ed, Compesatory Ed, Career & Technical Ed. 18, 132, 431 17, 561, 933 17, 137, 876 Pupil Services 2, 138, 154 2, 411, 397 2, 414, 264 Counselors, phychologists, speech, social wokers, teacher consultants Instructional Services 2, 057, 502 2, 664, 065 2, 626, 682 Svc to help improve instr - prof devel, supervision, assessments, instr tech 529, 878 465, 964 466, 773 2, 338, 270 2, 282, 840 2, 220, 245 536, 343 595, 738 614, 025 Operations and Maintenance 3, 260, 446 3, 599, 142 3, 465, 262 Operating building services, security Pupil Transportation 1, 258, 859 1, 303, 993 1, 304, 006 General and special ed bus service Central Services 919, 492 1, 123, 735 1, 124, 681 Technology, pupil accounting, marketing/public relations Athletic Services 594, 590 583, 296 569, 706 13, 633, 534 15, 030, 170 14, 805, 644 46, 651 99, 728 104, 941 0 0 255, 782 258, 204 32, 173, 339 32, 950, 035 32, 301, 452 1, 122, 493 (284, 004) 338 764, 706 1, 887, 199 1, 603, 195 1, 603, 533 5. 87% 0 4. 96% Added Needs Adult Education SUPPORT SERVICES: General Administration School Administration Business Services Bd of Ed, Executive admin Office of principal, department chair persons Business office Athletic programs Other COMMUNITY SERVICES FACILITIES - Capital Outlay Parent involement activities OUTGOING TRANSFERS AND OTHER: Indirect cost transfer - federal to general Debt service Outgoing transfer to other funds Outgoing transfer - Leases TOTAL EXPENDITURES REVENUES OVER (UNDER) EXPENDITURES BEGINNING FUND BALANCE ENDING FUND BALANCE Fund Balance as a % of Total Expenditure Lease payments, interest on borrowing from state

EASTPOINTE COMMUNITY SCHOOLS SCHOOL SERVICE FUND Food Service Program Student Activities 2019 -20 2017 -18 2018 -19 2019 -20 Actual Final Amended Original REVENUES & OTHER SOURCES Local - Food Service 71, 305 36, 482 66, 050 87, 542 1, 815, 385 1, 754, 870 1, 779, 870 1, 952, 740 1, 878, 894 1, 958, 894 1, 928, 913 1, 833, 913. 00 1, 775, 407. 00 117, 492 95, 000 2, 046, 405 1, 928, 913 1, 920, 407 BUDGETED REVENUES OVER (UNDER) EXPENDITURES (93, 665) (50, 019) 38, 487 BEGINNING FUND BALANCE 861, 807 125, 754 75, 735 ENDING FUND BALANCE 125, 754 75, 735 114, 222 Local - Student Activities 50, 000 State Federal 41, 482 EXPENDITURES: Food Service Operations Operating Transfer to the General Fund Student Activity Accounts 50, 000 1 Universal lunch and breakfast districtwide. Local revenue is mainly catering and a la carte. 2 Budgets developed in consultation with Food Service administration. 3 Maximum allowable ending fund balance should not exceed 3 months expenditures less Capital Outlay

EASTPOINTE COMMUNITY SCHOOLS DEBT SERVICE FUND 2019 -20 2017 -18 2018 -19 2019 -20 Actual Final Amendment Original REVENUES & OTHER SOURCES Tax Collections Delinquent tax collections Interest earnings State payments in lieu of tax Proceeds from School Loan Revolving Fund 3, 516, 470 3, 624, 868 3, 628, 410 2, 780 67, 480 7, 725 65, 609 0 3, 586, 730 3, 698, 202 3, 701, 744 3, 038, 252 822, 480 2, 803, 442 869, 685 (566, 415) 914 29, 650 2, 803, 442 869, 587 (292, 004) 914 29, 650 3, 860, 732 3, 137, 276 3, 411, 589 (274, 002) 560, 926 290, 155 BEGINNING FUND BALANCE 687, 562 413, 560 974, 486 ENDING FUND BALANCE 413, 560 974, 486 1, 264, 641 EXPENDITURES: Principal Interest Credit Rebates Abated or refunded taxes Fees: Paying agent, bank, filing Payments to the School Loan Revolving Fund BUDGETED REVENUES OVER (UNDER) EXPENDITURES

EASTPOINTE COMMUNITY SCHOOLS CAPITAL PROJECTS FUND 2019 -20 2017 -18 2018 -19 2019 -20 Actual Final Amended Original REVENUES & OTHER SOURCES Procedes from Capital Lease - US Bank 2, 471, 336 0 500, 000 1, 971, 336 (1, 971, 336) 0 1, 971, 336 0 EXPENDITURES: Construction Activities BUDGETED REVENUES OVER (UNDER) EXPENDITURES BEGINNING FUND BALANCE ENDING FUND BALANCE