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SENATE FISCAL AGENCY MEMORANDUM DATE: March 23, 2007 TO: Members of the Senate FROM: Kathryn Summers-Coty, Chief Analyst RE: Senate Bill 221 (S-3) as Passed the Senate As you are aware, on March 22, 2007, the Senate passed Senate Bill 221 (S-3), a negative School Aid/K-12 supplemental. This memo details the changes found in the bill. Also, attached are two documents: a district-by-district printout showing current year foundation allowances, pupils, and effect of the $34 per pupil reduction contained in the bill, and a line item spreadsheet. As of the January 2007 Consensus Revenue Estimating Conference, the School Aid Fund is estimated to be in deficit by $377.4 million. To address this estimated deficit, the Governor proposed retirement accounting changes, refinancing of certain bonds to reduce debt service, elimination of 10 "on-hold" categoricals, and additional revenues. While not including the Governor's increased revenue proposal, the Senate adopted the retirement accounting changes, bond refinancing proposals, and elimination of the 10 categoricals. Further, the Senate proposed an additional retirement accounting change and also reduced payments to districts by $34 per pupil with proportional cuts to intermediate school districts (ISDs) and entities funded under the K-12 budget that are neither school districts nor ISDs. More specifically, in order to address the budget deficit, the Senate: Adopted the Governor's proposal to re-value the assets in the Michigan Public School Employees' Retirement System (MPSERS) to their market value as of September 30, 2006, instead of using a five-year average as required by statute. This yields savings to the State of $175.6 million. Adopted the Governor's proposal to refinance Durant bonds and School Loan Revolving Fund bonds to reduce debt service obligations. This yields savings of $40.5 million. Proposed an additional change in MPSERS whereby, for FY 2006-07, only interest will be paid on the unfunded accrued liability. This proposal for MPSERS matches a proposal by the Governor for the State Employees' Retirement System, and yields savings to the State in the K-12 budget of $86.4 million. Reduced school district funding by $34 per pupil totaling $57.4 million, reduced intermediate district funding by $2.2 million, and reduced funding to other entities by $281,000. Adopted the Governor's proposal to eliminate 10 categoricals placed "on-hold" earlier in the year due to falling revenues: Children of Incarcerated Parents, Web-Based Testing, Book-a-Month, Early Intervening, Positive Behavioral Support, School Building Security Mapping, International Baccalaureate Grants, Kalamazoo Pre-College Engineering, Automated External Defibrillators, and Mercy Education Project. Assumed $10.0 million in additional lottery revenues deposited into the School Aid Fund due to the reduction (in S.B. 220 (S-4)) of lottery advertising funding.

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SENATE FISCAL AGENCY MEMORANDUM

DATE: March 23, 2007 TO: Members of the Senate FROM: Kathryn Summers-Coty, Chief Analyst RE: Senate Bill 221 (S-3) as Passed the Senate As you are aware, on March 22, 2007, the Senate passed Senate Bill 221 (S-3), a negative School Aid/K-12 supplemental. This memo details the changes found in the bill. Also, attached are two documents: a district-by-district printout showing current year foundation allowances, pupils, and effect of the $34 per pupil reduction contained in the bill, and a line item spreadsheet. As of the January 2007 Consensus Revenue Estimating Conference, the School Aid Fund is estimated to be in deficit by $377.4 million. To address this estimated deficit, the Governor proposed retirement accounting changes, refinancing of certain bonds to reduce debt service, elimination of 10 "on-hold" categoricals, and additional revenues. While not including the Governor's increased revenue proposal, the Senate adopted the retirement accounting changes, bond refinancing proposals, and elimination of the 10 categoricals. Further, the Senate proposed an additional retirement accounting change and also reduced payments to districts by $34 per pupil with proportional cuts to intermediate school districts (ISDs) and entities funded under the K-12 budget that are neither school districts nor ISDs. More specifically, in order to address the budget deficit, the Senate:

• Adopted the Governor's proposal to re-value the assets in the Michigan Public School Employees' Retirement System (MPSERS) to their market value as of September 30, 2006, instead of using a five-year average as required by statute. This yields savings to the State of $175.6 million.

• Adopted the Governor's proposal to refinance Durant bonds and School Loan Revolving Fund bonds to reduce debt service obligations. This yields savings of $40.5 million.

• Proposed an additional change in MPSERS whereby, for FY 2006-07, only interest will be paid on the unfunded accrued liability. This proposal for MPSERS matches a proposal by the Governor for the State Employees' Retirement System, and yields savings to the State in the K-12 budget of $86.4 million.

• Reduced school district funding by $34 per pupil totaling $57.4 million, reduced intermediate district funding by $2.2 million, and reduced funding to other entities by $281,000.

• Adopted the Governor's proposal to eliminate 10 categoricals placed "on-hold" earlier in the year due to falling revenues: Children of Incarcerated Parents, Web-Based Testing, Book-a-Month, Early Intervening, Positive Behavioral Support, School Building Security Mapping, International Baccalaureate Grants, Kalamazoo Pre-College Engineering, Automated External Defibrillators, and Mercy Education Project.

• Assumed $10.0 million in additional lottery revenues deposited into the School Aid Fund due to the reduction (in S.B. 220 (S-4)) of lottery advertising funding.

MEMORANDUM March 23, 2007

Page 2 Other technical changes are found throughout the bill, concurring with the Governor's recommendations to make adjustments due to fewer pupils than anticipated, lower special education costs than estimated, and increased costs associated with resolution of various taxable value court cases. If you have any questions, please don't hesitate to call our office at 3-2768. c: Gary S. Olson, Director Ellen Jeffries, Deputy Director

L:\EDUCAT\WP\2007\K-12\Memos\memo explaining bill.doc

Fiscal Year 2006-07 Reduction of $34 Per Pupil as Found in Senate Bill 221 (S-3)

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

ALCONA01010 Alcona Community Schools 1,038 35,323 7,130.00

ALGER02010 AuTrain-Onota Public Schools 33 0 7,466.00

02020 Burt Township School District 76 2,58410,473.08

02070 Munising Public Schools 866 29,462 7,085.00

02080 Superior Central Schools 391 13,294 7,085.00

ALLEGAN03010 Plainwell Community Schools 2,904 98,762 7,085.00

03020 Otsego Public Schools 2,293 77,978 7,085.00

03030 Allegan Public Schools 2,901 98,664 7,085.00

03040 Wayland Union Schools 3,083 104,828 7,085.00

03050 Fennville Public Schools 1,419 48,277 7,085.00

03060 Martin Public Schools 656 22,331 7,085.00

03070 Hopkins Public Schools 1,596 54,287 7,085.00

03080 Saugatuck Public Schools 863 29,353 8,716.05

03100 Hamilton Community Schools 2,587 87,969 7,085.00

03440 Glenn Public School District 42 0 8,098.00

03901 Discovery Elementary School 107 3,655 7,085.00

03902 Outlook Academy 19 668 7,085.00

ALPENA04010 Alpena Public Schools 4,694 159,611 7,085.00

04901 Bingham Academy 165 5,635 7,085.00

ANTRIM05010 Alba Public Schools 232 7,913 7,310.00

05035 Central Lake Public Schools 425 14,465 7,847.00

05040 Bellaire Public Schools 549 18,681 7,776.00

05060 Elk Rapids Schools 1,547 52,624 7,164.00

05065 Ellsworth Community School 251 8,558 7,298.00

05070 Mancelona Public Schools 1,143 38,873 7,085.00

05901 Concord Academy: Antrim 152 5,185 7,310.00

ARENAC06010 Arenac Eastern School District 369 12,575 7,085.00

06020 Au Gres-Sims School District 478 16,278 7,085.00

03/23/07Page 1

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

ARENAC06050 Standish-Sterling Community Schools 1,813 61,649 7,085.00

BARAGA07010 Arvon Township School District 12 0 8,321.00

07020 Baraga Area Schools 556 18,912 7,085.00

07040 L'Anse Area Schools 819 27,863 7,085.00

BARRY08010 Delton-Kellogg School District 1,839 62,551 7,085.00

08030 Hastings Area School District 3,171 107,838 7,085.00

08050 Thornapple Kellogg School District 2,983 101,434 7,085.00

BAY09010 Bay City School District 9,464 321,807 7,085.00

09030 Bangor Township Schools 2,517 85,598 7,085.00

09050 Essexville-Hampton Public Schools 1,930 65,641 7,538.00

09090 Pinconning Area Schools 1,774 60,346 7,085.00

09901 Bay-Arenac Community High School 142 4,840 7,385.00

09902 Bay County PSA 316 10,766 7,085.00

BENZIE10015 Benzie County Central Schools 2,018 68,636 7,085.00

10025 Frankfort-Elberta Area Schools 570 19,382 8,058.00

BERRIEN11010 Benton Harbor Area Schools 4,011 136,396 7,085.00

11020 St. Joseph Public Schools 2,821 95,930 7,427.00

11030 Lakeshore School District (Berrien) 2,871 97,633 7,085.00

11033 River Valley School District 875 29,768 7,706.00

11160 Galien Township School District 188 6,403 7,085.00

11200 New Buffalo Area Schools 657 22,33810,412.28

11210 Brandywine Community Schools 1,469 49,958 7,085.00

11240 Berrien Springs Public Schools 1,753 59,602 7,085.00

11250 Eau Claire Public Schools 802 27,294 7,085.00

11300 Niles Community School District 4,045 137,559 7,085.00

11310 Buchanan Community Schools 1,712 58,231 7,085.00

11320 Watervliet School District 1,324 45,029 7,085.00

11330 Coloma Community Schools 2,052 69,774 7,085.00

11340 Bridgman Public Schools 1,002 34,093 8,739.38

03/23/07Page 2

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

BERRIEN11670 Hagar Township S/D #6 69 2,346 7,085.00

11830 Sodus Township S/D #5 64 2,201 7,085.00

11901 Countryside Academy 503 17,110 7,085.00

11903 Benton Harbor Charter School 418 14,212 7,085.00

11904 Mildred C. Wells Preparatory Academy 192 6,528 0.00

BRANCH12010 Coldwater Community Schools 3,178 108,052 7,085.00

12020 Bronson Community School District 1,276 43,402 7,085.00

12040 Quincy Community School District 1,441 49,006 7,085.00

12901 Pansophia Academy 204 6,945 7,085.00

CALHOUN13010 Albion Public Schools 1,431 48,687 7,113.00

13020 Battle Creek Public Schools 6,847 232,809 7,309.00

13050 Athens Area Schools 779 26,507 7,085.00

13070 Harper Creek Community Schools 2,569 87,347 7,085.00

13080 Homer Community Schools 1,043 35,479 7,085.00

13090 Lakeview Sch. District (Calhoun) 3,660 124,471 7,425.00

13095 Mar Lee School District 303 10,319 7,085.00

13110 Marshall Public Schools 2,610 88,758 7,085.00

13120 Pennfield School District 1,983 67,439 7,085.00

13130 Tekonsha Community Schools 374 12,745 7,198.00

13135 Union City Community Schools 1,166 39,645 7,085.00

13902 Endeavor Charter Academy 640 21,785 7,309.00

13903 Marshall Academy 213 7,242 7,085.00

13904 Battle Creek Area Learning Center 124 4,230 7,385.00

CASS14010 Cassopolis Public Schools 1,285 43,705 7,085.00

14020 Dowagiac Union School District 2,631 89,478 7,085.00

14030 Edwardsburg Public Schools 2,535 86,209 7,085.00

14050 Marcellus Community Schools 1,014 34,487 7,085.00

CHARLEVOIX15010 Beaver Island Community School 73 010,672.03

15020 Boyne City Public Schools 1,273 43,307 7,412.00

15030 Boyne Falls Public School District 316 10,499 7,085.00

03/23/07Page 3

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

CHARLEVOIX15050 Charlevoix Public Schools 1,291 43,914 8,272.00

15060 East Jordan Public Schools 1,211 41,185 7,085.00

15901 Concord Academy:Boyne 196 6,690 7,085.00

15902 Northwest Academy 80 2,742 7,385.00

CHEBOYGAN16015 Cheboygan Area Schools 2,164 73,590 7,177.00

16050 Inland Lakes Schools 1,074 36,529 7,085.00

16070 Mackinaw City Public Schools 216 1,335 8,067.00

16100 Wolverine Community Schools 344 11,715 8,383.00

CHIPPEWA17010 Sault Ste. Marie Area Schools 2,651 90,147 7,085.00

17050 Detour Area Schools 228 7,777 9,423.82

17090 Pickford Public Schools 513 17,457 7,085.00

17110 Rudyard Area Schools 1,009 34,333 7,085.00

17140 Brimley Area Schools 500 17,011 7,085.00

17160 Whitefish Township Schools 56 011,314.95

17901 Joseph P. Lumsden Bahweting Anishnabe Academy 343 11,690 7,085.00

17902 Ojibwe Charter School 95 3,262 7,085.00

CLARE18010 Clare Public Schools 1,513 51,465 7,085.00

18020 Farwell Area Schools 1,534 52,176 7,085.00

18060 Harrison Community Schools 1,864 63,405 7,085.00

CLINTON19010 DeWitt Public Schools 2,974 101,149 7,085.00

19070 Fowler Public Schools 544 18,518 7,199.00

19100 Bath Community Schools 975 33,171 7,085.00

19120 Ovid-Elsie Area Schools 1,852 62,991 7,085.00

19125 Pewamo-Westphalia Community Schools 678 23,061 7,283.00

19140 St. Johns Public Schools 3,339 113,558 7,085.00

CRAWFORD20015 Crawford AuSable Schools 1,907 64,858 7,085.00

DELTA21010 Escanaba Area Public Schools 2,882 98,020 7,085.00

21025 Gladstone Area Schools 1,659 56,419 7,085.00

03/23/07Page 4

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

DELTA21060 Rapid River Public Schools 451 15,339 7,085.00

21065 Big Bay De Noc School District 291 9,927 7,164.00

21090 Bark River-Harris School District 664 22,581 7,085.00

21135 Mid Peninsula School District 281 9,582 7,085.00

DICKINSON22010 Iron Mountain Public Schools 1,439 48,953 7,085.00

22025 Norway-Vulcan Area Schools 894 30,415 7,085.00

22030 Breitung Township Schools 1,875 63,778 7,085.00

22045 North Dickinson County Schools 387 13,190 7,085.00

EATON23010 Bellevue Community Schools 723 24,605 7,085.00

23030 Charlotte Public Schools 3,308 112,474 7,085.00

23050 Eaton Rapids Public Schools 3,072 104,480 7,085.00

23060 Grand Ledge Public Schools 5,343 181,695 7,200.00

23065 Maple Valley Schools 1,665 56,631 7,085.00

23080 Olivet Community Schools 1,408 47,899 7,085.00

23090 Potterville Public Schools 913 31,057 7,100.00

23901 Island City Academy 199 6,793 7,085.00

EMMET24020 Harbor Springs School District 1,110 37,748 8,862.15

24030 Littlefield Public Schools 358 12,191 7,085.00

24040 Pellston Public Schools 738 25,097 7,163.00

24070 Public Schools of Petoskey 3,018 102,632 7,085.00

24901 Concord Academy - Petoskey 326 11,085 7,085.00

GENESEE25010 Flint City School District 16,840 572,565 7,817.00

25030 Grand Blanc Community Schools 8,133 276,541 7,565.00

25040 Mt. Morris Consolidated Schools 3,464 117,795 7,085.00

25050 Goodrich Area Schools 2,183 74,241 7,085.00

25060 Bendle Public Schools 1,532 52,113 7,085.00

25070 Genesee School District 908 30,878 7,085.00

25080 Carman-Ainsworth Community Schools 5,313 180,659 8,067.00

25100 Fenton Area Public Schools 3,649 124,098 7,085.00

25110 Kearsley Community Schools 3,759 127,833 7,112.00

03/23/07Page 5

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

GENESEE25120 Flushing Community Schools 4,567 155,288 7,085.00

25130 Atherton Community Schools 1,038 35,324 7,085.00

25140 Davison Community Schools 5,471 186,037 7,085.00

25150 Clio Area School District 3,564 121,196 7,085.00

25180 Swartz Creek Community Schools 4,258 144,792 7,085.00

25200 Lake Fenton Community Schools 1,733 58,954 7,481.00

25210 Westwood Heights Schools 1,165 39,621 7,169.00

25230 Bentley Community Schools 945 32,150 7,392.00

25240 Beecher Community School District 1,884 64,061 7,704.00

25250 Linden Community Schools 3,077 104,634 7,085.00

25260 Montrose Community Schools 1,689 57,453 7,519.00

25280 Lakeville Community Schools 1,957 66,558 7,085.00

25902 Woodland Park Academy 344 11,704 7,385.00

25903 Grand Blanc Academy 450 15,324 7,385.00

25904 Northridge Academy 278 9,469 7,385.00

25905 International Academy of Flint 833 28,347 7,385.00

25906 Center Academy 387 13,183 7,385.00

25907 Linden Charter Academy 680 23,128 7,169.00

25908 Academy of Flint 509 17,323 7,169.00

25909 Burton Glen Charter Academy 700 23,817 7,085.00

25910 Richfield Public School Academy 464 15,804 7,385.00

25911 Madison Academy 219 7,448 7,085.00

GLADWIN26010 Beaverton Rural Schools 1,469 49,951 7,085.00

26040 Gladwin Community Schools 2,057 69,967 7,085.00

26901 Creative Learning Academy of Science 75 2,558 7,085.00

GOGEBIC27010 Bessemer Area School District 501 17,062 7,085.00

27020 Ironwood Area Schools 1,083 36,838 7,085.00

27070 Wakefield-Marenisco School District 312 10,630 7,645.00

27080 Watersmeet Township School District 236 8,049 8,547.39

GR. TRAVERSE28010 Traverse City Area Public Schools 10,755 365,682 7,085.00

28035 Buckley Community School District 398 13,547 7,085.00

28090 Kingsley Area Schools 1,492 50,733 7,085.00

03/23/07Page 6

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

GR. TRAVERSE28901 Traverse Bay Community School 181 6,162 7,164.00

28902 Grand Traverse Academy 891 30,319 7,085.00

GRATIOT29010 Alma Public Schools 2,406 81,817 7,389.00

29020 Ashley Community Schools 397 13,524 7,085.00

29040 Breckenridge Community Schools 1,015 34,533 7,085.00

29050 Fulton Schools 1,029 35,013 7,085.00

29060 Ithaca Public Schools 1,487 50,575 7,085.00

29100 St. Louis Public Schools 1,249 42,499 7,085.00

HILLSDALE30010 Camden-Frontier Schools 611 20,794 7,085.00

30020 Hillsdale Community Schools 1,809 61,534 7,085.00

30030 Jonesville Community Schools 1,356 46,130 7,085.00

30040 Litchfield Community Schools 476 16,191 7,085.00

30050 North Adams-Jerome Schools 539 18,343 7,085.00

30060 Pittsford Area Schools 742 25,236 7,085.00

30070 Reading Community Schools 936 31,824 7,085.00

30080 Waldron Area Schools 369 12,577 7,085.00

30901 Hillsdale Preparatory School 42 1,436 7,085.00

30902 Will Carleton Charter School Academy 225 7,682 7,085.00

HOUGHTON31010 Hancock Public Schools 873 29,707 7,085.00

31020 Adams Township School District 428 14,583 7,085.00

31030 Public Schools of Calumet 1,565 53,227 7,085.00

31050 Chassell Township School District 284 9,688 7,085.00

31070 Elm River Township School District 15 0 8,329.00

31100 Dollar Bay-Tamarack City Area Schools 306 10,413 7,085.00

31110 Houghton-Portage Township Schools 1,267 43,110 7,085.00

31130 Lake Linden-Hubbell School District 549 18,684 7,085.00

31140 Stanton Township Public Schools 140 4,772 7,085.00

HURON32010 Bad Axe Public Schools 1,257 42,767 7,085.00

32030 Caseville Public Schools 284 9,666 7,636.00

32040 Church School District 29 987 7,085.00

03/23/07Page 7

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

HURON32050 Elkton-Pigeon-Bay Port Laker Schools 1,051 35,742 7,085.00

32060 Harbor Beach Community Schools 699 23,773 7,085.00

32080 North Huron School District 543 18,487 7,085.00

32090 Owendale-Gagetown Area Schools 204 6,942 7,289.00

32130 Port Hope Community Schools 115 3,917 9,343.21

32170 Ubly Community Schools 886 30,127 7,085.00

32250 Bloomfield Township S/D #7F 8 272 7,085.00

32260 Colfax Township S/D #1F 25 850 9,213.00

32610 Sigel Township S/D #3F 16 575 7,085.00

32620 Sigel Township S/D #4F 24 820 7,085.00

32630 Sigel Township S/D #6 12 425 7,747.00

32650 Verona Township S/D #1F 27 945 7,085.00

INGHAM33010 East Lansing School District 3,410 115,961 8,517.45

33020 Lansing Public School District 15,534 528,156 7,653.00

33040 Dansville Schools 935 31,812 7,207.00

33060 Haslett Public Schools 2,904 98,744 7,243.00

33070 Holt Public Schools 5,994 203,822 7,526.00

33100 Leslie Public Schools 1,397 47,500 7,085.00

33130 Mason Public Schools (Ingham) 3,103 105,526 7,161.00

33170 Okemos Public Schools 4,202 142,890 8,352.00

33200 Stockbridge Community Schools 1,760 59,871 7,085.00

33215 Waverly Community Schools 3,264 110,982 9,044.46

33220 Webberville Community Schools 665 22,612 7,085.00

33230 Williamston Community Schools 1,995 67,856 7,129.00

33901 Cole Academy 159 5,423 7,385.00

33902 El-Hajj Malik El-Shabazz Academy 250 8,525 7,385.00

33903 Sankofa Shule Academy 108 3,697 7,385.00

33904 Mid-Michigan Leadership Academy 177 6,043 7,385.00

33906 White Pine Academy 198 6,757 7,085.00

33907 Capital Area Academy 202 6,868 7,385.00

33908 New City Academy 136 4,624 7,385.00

33909 Windemere Park Charter Academy 694 23,602 7,385.00

IONIA34010 Ionia Public Schools 3,203 108,907 7,085.00

03/23/07Page 8

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

IONIA34040 Palo Community School District 157 5,346 7,085.00

34080 Belding Area School District 2,400 81,615 7,085.00

34090 Lakewood Public Schools 2,387 81,164 7,085.00

34110 Portland Public School District 2,140 72,777 7,085.00

34120 Saranac Community Schools 1,218 41,424 7,085.00

34140 Berlin Township S/D #3 33 1,126 7,085.00

34340 Easton Township S/D #6 27 943 7,085.00

34360 Ionia Township S/D #2 10 0 7,085.00

IOSCO35010 Oscoda Area Schools 1,591 54,098 7,085.00

35020 Hale Area Schools 737 25,088 7,085.00

35030 Tawas Area Schools 1,483 50,433 7,085.00

35040 Whittemore-Prescott Area Schools 1,266 43,044 7,085.00

35901 Sunrise Education Center 68 2,312 7,085.00

IRON36015 Forest Park School District 623 21,183 7,085.00

36025 West Iron County Public Schools 1,132 38,510 7,085.00

ISABELLA37010 Mt. Pleasant City School District 3,953 134,415 7,147.00

37040 Beal City Public Schools 673 22,889 7,085.00

37060 Shepherd Public School District 1,744 59,314 7,085.00

37901 Renaissance Public School Academy 251 8,546 7,147.00

37902 Morey Charter School 228 7,752 7,147.00

JACKSON38010 Western School District 2,929 99,590 7,085.00

38020 Vandercook Lake Public Schools 1,345 45,747 7,085.00

38040 Columbia School District 1,787 60,778 7,085.00

38050 Grass Lake Community Schools 1,197 40,720 7,085.00

38080 Concord Community Schools 967 32,881 7,085.00

38090 East Jackson Community Schools 1,496 50,890 7,085.00

38100 Hanover-Horton Schools 1,365 46,438 7,085.00

38120 Michigan Center School District 1,445 49,157 7,085.00

38130 Napoleon Community Schools 1,656 56,306 7,085.00

38140 Northwest Community Schools 3,386 115,133 7,085.00

03/23/07Page 9

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

JACKSON38150 Springport Public Schools 1,051 35,738 7,085.00

38170 Jackson Public Schools 6,638 225,698 7,137.00

38901 The da Vinci Institute 276 9,396 7,137.00

38902 Paragon Charter Academy 631 21,462 7,137.00

38903 Jackson Arts and Technology PSA 244 8,296 7,137.00

KALAMAZOO39010 Kalamazoo Public School District 10,989 373,655 7,753.00

39020 Climax-Scotts Community Schools 670 22,810 7,085.00

39030 Comstock Public Schools 2,614 88,908 7,085.00

39050 Galesburg-Augusta Community Schools 1,216 41,377 7,187.00

39065 Gull Lake Community Schools 2,889 98,243 7,085.00

39130 Parchment School District 1,880 63,950 7,085.00

39140 Portage Public Schools 8,813 299,663 7,085.00

39160 Schoolcraft Community Schools 1,198 40,747 7,085.00

39170 Vicksburg Community Schools 2,735 92,991 7,085.00

39904 Kalamazoo Advantage Academy 316 10,744 7,385.00

39905 Paramount Charter Academy 632 21,520 7,385.00

KALKASKA40020 Forest Area Community Schools 874 29,720 7,085.00

40040 Kalkaska Public Schools 1,686 57,331 7,085.00

40060 Excelsior Township S/D #1 49 1,691 7,085.00

KENT41010 Grand Rapids Public Schools 21,057 715,952 7,326.00

41020 Godwin Heights Public Schools 2,390 81,265 8,080.00

41025 Northview Public School District 3,388 115,209 7,085.00

41026 Wyoming Public Schools 5,651 192,148 7,113.00

41040 Byron Center Public Schools 3,153 107,213 7,707.00

41050 Caledonia Community Schools 3,839 130,529 8,235.00

41070 Cedar Springs Public Schools 3,484 118,475 7,085.00

41080 Comstock Park Public Schools 2,468 83,915 7,100.00

41090 East Grand Rapids Public Schools 3,009 102,320 7,686.00

41110 Forest Hills Public Schools 9,965 338,839 8,312.00

41120 Godfrey-Lee Public Schools 1,642 55,853 7,251.00

41130 Grandville Public Schools 6,068 206,329 7,085.00

41140 Kelloggsville Public Schools 2,162 73,532 7,085.00

03/23/07Page 10

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

KENT41145 Kenowa Hills Public Schools 3,552 120,797 7,429.00

41150 Kent City Community Schools 1,424 48,434 7,085.00

41160 Kentwood Public Schools 9,215 313,315 7,362.00

41170 Lowell Area Schools 3,878 131,874 7,085.00

41210 Rockford Public Schools 7,927 269,521 7,085.00

41240 Sparta Area Schools 2,808 95,481 7,085.00

41901 New Branches School 153 5,202 7,326.00

41902 Horizons Community High School 227 7,741 7,113.00

41904 West MI Academy of Environmental Science 380 12,938 7,385.00

41905 Excel Charter Academy 701 23,859 7,362.00

41908 Byron Center Charter School 188 6,421 7,385.00

41909 Vista Charter Academy 613 20,842 7,385.00

41910 Vanguard Charter Academy 696 23,681 7,113.00

41911 Grattan Academy 202 6,897 7,085.00

41913 Gateway Middle/High School 130 4,447 7,326.00

41914 Knapp Charter Academy 693 23,579 7,385.00

41915 Walker Charter Academy 651 22,151 7,385.00

41916 Cross Creek Charter Academy 706 24,004 7,385.00

41917 William C. Abney Academy 385 13,115 7,326.00

41918 Creative Technologies Academy 311 10,574 7,085.00

41919 Ridge Park Charter Academy 551 18,751 7,326.00

41920 Chandler Woods Charter Academy 641 21,794 7,100.00

41921 Grand Rapids Child Discovery Center 207 7,063 7,326.00

KEWEENAW42030 Grant Township S/D #2 2 012,726.08

LAKE43040 Baldwin Community Schools 692 23,539 7,407.00

LAPEER44010 Lapeer Community Schools 7,113 241,864 7,085.00

44020 Almont Community Schools 1,849 62,884 7,085.00

44050 Dryden Community Schools 762 25,917 7,085.00

44060 Imlay City Community Schools 2,392 81,344 7,085.00

44090 North Branch Area Schools 2,742 93,233 7,085.00

44901 Chatfield School 291 9,923 7,085.00

03/23/07Page 11

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

LEELANAU45010 Glen Lake Community Schools 808 17,045 7,245.00

45020 Leland Public School District 502 17,094 8,113.00

45040 Northport Public School District 167 0 9,431.74

45050 Suttons Bay Public Schools 917 31,198 7,085.00

LENAWEE46010 Adrian City School District 3,679 125,090 7,085.00

46020 Addison Community Schools 1,140 38,764 7,102.00

46040 Blissfield Community Schools 1,324 45,043 7,085.00

46050 Britton-Macon Area School District 545 18,548 7,252.00

46060 Clinton Community Schools 1,182 40,216 7,085.00

46070 Deerfield Public Schools 377 12,825 7,085.00

46080 Hudson Area Schools 1,060 36,065 7,085.00

46090 Madison School District (Lenawee) 1,445 49,141 8,160.00

46100 Morenci Area Schools 895 30,459 7,085.00

46110 Onsted Community Schools 1,865 63,415 7,085.00

46130 Sand Creek Community Schools 942 32,038 7,210.00

46140 Tecumseh Public Schools 3,405 115,802 7,085.00

LIVINGSTON47010 Brighton Area Schools 7,114 241,885 7,241.00

47030 Fowlerville Community Schools 3,163 107,548 7,085.00

47060 Hartland Consolidated Schools 5,613 190,845 7,200.00

47070 Howell Public Schools 8,676 295,012 7,085.00

47080 Pinckney Community Schools 4,847 164,823 7,085.00

47901 Kensington Woods High School 244 8,321 7,085.00

47902 Charyl Stockwell Academy 659 22,419 7,200.00

LUCE48040 Tahquamenon Area Schools 1,090 37,075 7,085.00

MACKINAC49010 St. Ignace Area Schools 776 26,406 7,085.00

49020 Bois Blanc Pines School District 2 7615,780.30

49040 Les Cheneaux Community Schools 389 13,253 7,525.00

49055 Engadine Consolidated Schools 268 9,141 7,754.00

49070 Moran Township School District 87 0 7,218.00

49110 Mackinac Island Public Schools 76 2,60111,638.62

03/23/07Page 12

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

MACOMB50010 Center Line Public Schools 2,847 96,819 9,930.02

50020 East Detroit Public Schools 5,356 182,114 7,785.00

50030 Roseville Community Schools 6,407 217,869 7,737.00

50040 Anchor Bay School District 6,744 229,299 7,085.00

50050 Armada Area Schools 2,037 69,289 7,158.00

50070 Clintondale Community Schools 3,355 114,093 7,572.00

50080 Chippewa Valley Schools 15,032 511,097 7,085.00

50090 Fitzgerald Public Schools 2,964 100,791 8,370.00

50100 Fraser Public Schools 5,054 171,837 8,308.00

50120 Lake Shore Public Schools (Macomb) 3,351 113,963 8,258.00

50130 Lakeview Public Schools (Macomb) 2,972 101,070 8,117.00

50140 L'Anse Creuse Public Schools 11,698 397,753 7,687.00

50160 Mt. Clemens Community School District 2,427 82,549 8,277.00

50170 New Haven Community Schools 1,363 46,356 7,333.00

50180 Richmond Community Schools 1,989 67,633 7,085.00

50190 Romeo Community Schools 5,734 194,968 7,665.00

50200 South Lake Schools 2,469 83,970 9,343.42

50210 Utica Community Schools 29,620 1,007,092 7,624.00

50220 Van Dyke Public Schools 3,780 128,527 8,035.00

50230 Warren Consolidated Schools 15,320 520,907 9,467.26

50240 Warren Woods Public Schools 3,321 112,941 9,124.11

50901 Macomb Academy 111 3,799 7,085.00

50902 Conner Creek Academy East 854 29,046 7,385.00

50903 Huron Academy 480 16,345 7,385.00

50904 Conner Creek Academy 816 27,762 7,385.00

50905 Arts Academy in the Woods 363 12,359 7,385.00

50906 Merritt Academy 381 12,977 7,333.00

50908 Mt. Clemens Montessori Academy 256 8,712 7,385.00

50909 Prevail Academy 566 19,259 7,385.00

50911 Academy of Warren 657 22,338 0.00

MANISTEE51020 Bear Lake School District 388 13,198 7,085.00

51045 Kaleva Norman Dickson School District 898 30,554 7,617.00

51060 Onekama Consolidated Schools 428 14,561 8,232.00

51070 Manistee Area Schools 1,734 58,958 7,085.00

03/23/07Page 13

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

MANISTEE51903 Casman Alternative Academy 95 3,238 7,085.00

MARQUETTE52015 N.I.C.E. Community Schools 1,278 43,470 7,085.00

52040 Gwinn Area Community Schools 1,437 48,872 7,085.00

52090 Negaunee Public Schools 1,491 50,721 7,085.00

52100 Powell Township Schools 48 937 8,316.00

52110 Republic-Michigamme Schools 152 5,168 8,966.65

52160 Wells Township School District 20 694 9,312.49

52170 Marquette Area Public Schools 3,477 118,224 7,085.00

52180 Ishpeming Public School District 951 32,335 7,085.00

52901 North Star Academy 84 2,880 7,085.00

MASON53010 Mason County Central Schools 1,562 53,127 7,085.00

53020 Mason County Eastern Schools 606 20,607 7,085.00

53030 Free Soil Community Schools 129 4,387 7,085.00

53040 Ludington Area School District 2,420 82,304 7,422.00

MECOSTA54010 Big Rapids Public Schools 2,051 69,765 7,085.00

54025 Chippewa Hills School District 2,514 85,481 7,085.00

54040 Morley Stanwood Community Schools 1,595 54,237 7,085.00

54901 Crossroads Charter Academy 647 22,015 7,085.00

MENOMINEE55010 Carney-Nadeau Public Schools 277 9,439 7,085.00

55100 Menominee Area Public Schools 1,833 62,326 7,085.00

55115 North Central Area Schools 462 15,721 7,085.00

55120 Stephenson Area Public Schools 844 28,726 7,085.00

55901 Nah Tah Wahsh Public School Academy 171 5,815 7,085.00

MIDLAND56010 Midland Public Schools 9,342 317,652 8,800.31

56020 Bullock Creek School District 1,983 67,430 7,085.00

56030 Coleman Community School District 948 32,232 7,085.00

56050 Meridian Public Schools 1,474 50,116 7,085.00

56901 Windover High School 109 3,725 7,385.00

56902 Midland Academy of Advanced and Creative Studies 189 6,430 7,385.00

03/23/07Page 14

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

MISSAUKEE57020 Lake City Area School District 1,208 41,102 7,085.00

57030 McBain Rural Agricultural Schools 1,038 35,314 7,085.00

MONROE58010 Monroe Public Schools 6,819 231,849 7,095.00

58020 Airport Community School District 3,091 105,118 7,085.00

58030 Bedford Public Schools 5,314 180,692 7,085.00

58050 Dundee Community Schools 1,716 58,363 7,085.00

58070 Ida Public School District 1,735 58,991 7,085.00

58080 Jefferson Schools (Monroe) 2,306 78,40511,544.96

58090 Mason Consolidated Schools (Monroe) 1,415 48,141 7,085.00

58100 Summerfield School District 818 27,823 7,085.00

58110 Whiteford Agricultural Schools 760 25,868 7,113.00

58901 New Bedford Academy 164 5,593 7,085.00

58902 Triumph Academy 481 16,361 7,385.00

MONTCALM59020 Carson City-Crystal Area Schools 1,153 39,230 7,085.00

59045 Montabella Community Schools 1,015 34,510 7,085.00

59070 Greenville Public Schools 3,871 131,631 7,085.00

59080 Tri County Area Schools 2,418 82,229 7,085.00

59090 Lakeview Community Schools (Montcalm) 1,669 56,759 7,085.00

59125 Central Montcalm Public Schools 1,941 66,001 7,085.00

59150 Vestaburg Community Schools 773 26,282 7,085.00

59901 Threshold Academy 179 6,094 7,085.00

MONTMORENCY60010 Atlanta Community Schools 425 14,456 7,085.00

60020 Hillman Community Schools 568 19,339 7,085.00

MUSKEGON61010 Muskegon City School District 5,628 191,374 7,623.00

61020 Muskegon Heights School District 2,048 69,635 7,741.00

61060 Mona Shores Public School District 4,148 141,032 7,085.00

61065 Oakridge Public Schools 1,949 66,273 7,085.00

61080 Fruitport Community Schools 3,220 109,484 7,085.00

61120 Holton Public Schools 1,097 37,306 7,085.00

61180 Montague Area Public Schools 1,486 50,530 7,085.00

03/23/07Page 15

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

MUSKEGON61190 Orchard View Schools 2,849 96,898 7,285.00

61210 Ravenna Public Schools 1,097 37,310 7,085.00

61220 Reeths-Puffer Schools 4,181 142,163 7,085.00

61230 North Muskegon Public Schools 887 30,185 7,210.00

61240 Whitehall District Schools 2,350 79,919 7,085.00

61901 Tri-Valley Academy of Arts and Academics 205 6,978 7,385.00

61902 Timberland Academy 561 19,074 7,385.00

61903 Muskegon Technical Academy 241 8,217 7,385.00

61904 Three Oaks Public School Academy 138 4,722 7,085.00

NEWAYGO62040 Fremont Public School District 2,508 85,299 7,085.00

62050 Grant Public School District 2,365 80,438 7,085.00

62060 Hesperia Community Schools 1,105 37,592 7,085.00

62070 Newaygo Public School District 1,998 67,946 7,085.00

62090 White Cloud Public Schools 1,251 42,560 7,085.00

62470 Big Jackson School District 35 1,207 7,085.00

OAKLAND63010 Birmingham City School District 8,078 274,67312,262.23

63020 Ferndale Public Schools 4,078 138,655 8,027.00

63030 Pontiac City School District 9,118 310,038 7,269.00

63040 School District of the City of Royal Oak 5,641 191,825 9,235.80

63050 Berkley School District 4,404 149,747 8,034.00

63060 Southfield Public School District 9,497 322,90811,343.78

63070 Avondale School District 3,880 131,924 8,651.10

63080 Bloomfield Hills School District 5,892 200,35312,339.25

63090 Clarenceville School District 1,889 64,235 8,459.87

63100 Novi Community School District 6,324 215,043 8,975.58

63110 Oxford Area Community Schools 4,274 145,316 7,343.00

63130 Hazel Park City School District 4,737 161,067 7,696.00

63140 Madison Public Schools (Oakland) 1,752 59,570 7,113.00

63150 Troy School District 12,098 411,352 9,419.18

63160 West Bloomfield School District 6,871 233,639 9,270.94

63180 Brandon School District 3,662 124,527 7,085.00

63190 Clarkston Community School District 8,103 275,524 7,332.00

63200 Farmington Public School District 12,243 416,27410,452.22

03/23/07Page 16

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

OAKLAND63210 Holly Area School District 4,184 142,260 7,085.00

63220 Huron Valley Schools 10,630 361,448 7,191.00

63230 Lake Orion Community Schools 7,866 267,444 8,144.00

63240 South Lyon Community Schools 6,972 237,070 7,141.00

63250 Oak Park City School District 4,113 139,855 8,104.00

63260 Rochester Community School District 14,756 501,715 8,192.00

63270 Clawson City School District 1,665 56,615 8,204.00

63280 Lamphere Public Schools 2,521 85,73610,822.00

63290 Walled Lake Consolidated Schools 15,758 535,775 8,822.38

63300 Waterford School District 11,523 391,792 7,453.00

63901 AGBU Alex-Marie Manoogian School 345 11,738 7,385.00

63902 Academy of Oak Park 1,329 45,211 7,385.00

63903 Academy of Southfield 426 14,484 7,385.00

63904 Academy of Lathrup Village 429 14,594 7,385.00

63906 Pontiac Academy for Excellence 1,029 35,001 7,269.00

63907 Great Lakes Academy 297 10,106 7,269.00

63908 Academy of Michigan 515 17,510 7,385.00

63910 Edison-Oakland Public School Academy 843 28,679 7,385.00

63911 Holly Academy 637 21,683 7,085.00

63912 Oakland International Academy 419 14,271 7,385.00

63913 Walton Charter Academy 693 23,587 7,269.00

63914 Advanced Technology Academy 924 31,448 7,385.00

63915 Arts and Technology Academy of Pontiac 402 13,680 7,269.00

63916 Academy of Waterford 325 11,067 7,385.00

63917 Bradford Academy 1,038 35,297 7,385.00

63918 Laurus Academy 544 18,506 7,385.00

63920 Life Skills Center of Pontiac 208 7,089 7,269.00

63921 Crescent Academy 304 10,353 7,385.00

63922 Great Oaks Academy 461 15,707 7,385.00

OCEANA64040 Hart Public School District 1,279 43,511 7,209.00

64070 Pentwater Public School District 239 8,135 8,056.00

64080 Shelby Public Schools 1,731 58,886 7,395.00

64090 Walkerville Public Schools 401 13,647 7,085.00

64901 Lakeshore Public Academy 110 3,748 7,385.00

03/23/07Page 17

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

OGEMAW65045 West Branch-Rose City Area Schools 2,512 85,427 7,085.00

ONTONAGON66045 Ewen-Trout Creek Consolidated School District 330 11,237 7,085.00

66050 Ontonagon Area Schools 610 20,770 7,085.00

66070 White Pine School District 36 1,253 8,350.00

OSCEOLA67020 Evart Public Schools 1,169 39,764 7,085.00

67050 Marion Public Schools 671 22,846 7,085.00

67055 Pine River Area Schools 1,293 43,985 7,085.00

67060 Reed City Area Public Schools 1,789 60,838 7,085.00

OSCODA68010 Mio-AuSable Schools 751 25,546 7,085.00

68030 Fairview Area School District 359 12,216 7,085.00

OTSEGO69020 Gaylord Community Schools 3,365 114,430 7,085.00

69030 Johannesburg-Lewiston Area Schools 867 29,487 7,603.00

69040 Vanderbilt Area Schools 223 7,590 7,085.00

OTTAWA70010 Grand Haven Area Public Schools 6,012 204,436 7,516.00

70020 Holland City School District 4,653 158,227 7,223.00

70040 Allendale Public School District 2,135 72,592 7,085.00

70070 West Ottawa Public School District 7,966 270,845 7,085.00

70120 Coopersville Public School District 2,566 87,272 7,085.00

70175 Jenison Public Schools 4,845 164,750 7,085.00

70190 Hudsonville Public School District 5,322 180,978 7,085.00

70300 Spring Lake Public Schools 2,415 82,129 7,120.00

70350 Zeeland Public Schools 5,310 180,558 7,085.00

70901 Walden Green Montessori 157 5,355 7,120.00

70902 West MI Academy of Arts and Academics 372 12,657 7,385.00

70904 Black River Public School 695 23,635 7,223.00

70905 Vanderbilt Charter Academy 441 15,011 7,223.00

70906 Eagle Crest Charter Academy 659 22,406 7,085.00

PRESQUE-ISLE71050 Onaway Area Community School District 812 27,612 7,085.00

03/23/07Page 18

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

PRESQUE-ISLE71060 Posen Consolidated School District 297 10,126 7,085.00

71080 Rogers City Area Schools 628 21,361 7,085.00

71902 Presque Isle Academy II 66 2,269 7,085.00

ROSCOMMON72010 Gerrish-Higgins School District 1,750 59,500 7,085.00

72020 Houghton Lake Community Schools 1,858 63,180 7,085.00

SAGINAW73010 Saginaw City School District 10,091 343,097 7,368.00

73030 Carrollton School District 1,700 57,831 7,085.00

73040 Saginaw Township Community Schools 5,251 178,536 7,085.00

73080 Buena Vista School District 1,093 37,188 8,085.00

73110 Chesaning Union Schools 1,900 64,631 7,085.00

73170 Birch Run Area School District 1,882 64,012 7,085.00

73180 Bridgeport-Spaulding Community School District 2,042 69,455 7,444.00

73190 Frankenmuth School District 1,243 42,291 7,767.00

73200 Freeland Community School District 1,765 60,010 7,085.00

73210 Hemlock Public School District 1,454 49,452 7,085.00

73230 Merrill Community Schools 826 28,095 7,085.00

73240 St. Charles Community Schools 1,190 40,477 7,085.00

73255 Swan Valley School District 1,776 60,386 7,085.00

73903 Academy for Technology and Enterprise 361 12,303 7,368.00

73905 Saginaw County Transition Academy 29 994 7,368.00

73908 Saginaw Preparatory Academy 183 6,222 7,385.00

73909 Francis Reh PSA 258 8,789 7,368.00

73910 North Saginaw Charter Academy 654 22,253 7,368.00

73911 Saginaw Learn to Earn Academy 123 4,182 0.00

ST. CLAIR74010 Port Huron Area School District 11,289 383,835 7,190.00

74030 Algonac Community School District 2,294 78,022 7,085.00

74040 Capac Community School District 1,761 59,878 7,085.00

74050 East China School District 5,515 187,519 7,788.00

74100 Marysville Public Schools 2,735 93,019 7,085.00

74120 Memphis Community Schools 1,051 35,738 7,085.00

74130 Yale Public Schools 2,296 78,067 7,085.00

74901 St. Clair County Learning Academy 27 918 7,190.00

03/23/07Page 19

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

ST. CLAIR74902 Industrial Technology Academy 0 0 7,190.00

74903 Landmark Academy 553 18,802 7,190.00

74904 Health Careers Academy of St. Clair County 0 0 7,190.00

74905 Hospitality Academy of St. Clair County 0 0 7,190.00

74906 Blue Water Learning Academy 27 926 7,085.00

74907 Information Technology Academy of St. Clair 0 0 7,190.00

74908 Academic Transitional Academy 0 0 7,190.00

74909 Public Safety Academy of St. Clair 0 0 7,190.00

74910 St Clair Co. Academy of Style 0 0 7,085.00

74911 St. Clair County Intervention Academy 97 3,298 7,190.00

ST. JOSEPH75010 Sturgis Public Schools 3,268 111,119 7,085.00

75020 Burr Oak Community School District 323 10,982 7,085.00

75030 Centreville Public Schools 991 33,718 7,085.00

75040 Colon Community School District 793 26,988 7,085.00

75050 Constantine Public School District 1,570 53,404 7,085.00

75060 Mendon Community School District 734 24,960 7,085.00

75070 White Pigeon Community Schools 853 29,005 7,085.00

75080 Three Rivers Community Schools 3,003 102,112 7,085.00

75100 Nottawa Community School 143 4,887 7,085.00

SANILAC76060 Brown City Community Schools 1,124 38,236 7,085.00

76070 Carsonville-Port Sanilac School District 628 21,377 7,085.00

76080 Croswell-Lexington Community Schools 2,374 80,734 7,085.00

76090 Deckerville Community School District 767 26,104 7,085.00

76140 Marlette Community Schools 1,288 43,803 7,085.00

76180 Peck Community School District 623 21,207 7,085.00

76210 Sandusky Community School District 1,312 44,614 7,085.00

SCHOOLCRAFT77010 Manistique Area Schools 1,091 37,099 7,085.00

SHIAWASSEE78020 Byron Area Schools 1,348 45,840 7,085.00

78030 Durand Area Schools 1,861 63,276 7,085.00

78040 Laingsburg Community School District 1,305 44,377 7,085.00

03/23/07Page 20

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

SHIAWASSEE78060 Morrice Area Schools 641 21,812 7,085.00

78070 New Lothrop Area Public Schools 800 27,221 7,085.00

78080 Perry Public School District 1,913 65,043 7,085.00

78100 Corunna Public School District 2,409 81,912 7,085.00

78110 Owosso Public Schools 3,863 131,366 7,085.00

TUSCOLA79010 Akron-Fairgrove Schools 376 12,814 7,085.00

79020 Caro Community Schools 2,114 71,895 7,085.00

79030 Cass City Public Schools 1,463 49,743 7,085.00

79080 Kingston Community School District 654 22,241 7,085.00

79090 Mayville Community School District 1,092 37,153 7,085.00

79100 Millington Community Schools 1,595 54,249 7,085.00

79110 Reese Public Schools 1,057 35,953 7,085.00

79145 Unionville-Sebewaing Area S.D. 890 30,273 7,085.00

79150 Vassar Public Schools 1,838 62,495 7,085.00

VAN BUREN80010 South Haven Public Schools 2,270 77,208 7,085.00

80020 Bangor Public Schools (Van Buren) 1,438 48,899 7,210.00

80040 Covert Public Schools 688 0 9,772.44

80050 Decatur Public Schools 1,126 38,314 7,085.00

80090 Bloomingdale Public School District 1,387 47,170 7,085.00

80110 Gobles Public School District 1,046 35,574 7,085.00

80120 Hartford Public School District 1,438 48,922 7,393.00

80130 Lawrence Public School District 741 25,197 7,085.00

80140 Lawton Community School District 1,117 37,996 7,085.00

80150 Mattawan Consolidated School 3,640 123,777 7,085.00

80160 Paw Paw Public School District 2,335 79,404 7,085.00

WASHTENAW81010 Ann Arbor Public Schools 16,731 568,884 9,619.35

81020 School District of Ypsilanti 4,065 138,227 7,809.00

81040 Chelsea School District 2,799 95,170 7,458.00

81050 Dexter Community School District 3,596 122,268 7,761.00

81070 Lincoln Consolidated School District 5,006 170,233 7,085.00

81080 Manchester Community Schools 1,309 44,511 7,291.00

81100 Milan Area Schools 2,423 82,387 7,085.00

03/23/07Page 21

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

WASHTENAW81120 Saline Area Schools 5,501 187,050 7,451.00

81140 Whitmore Lake Public Schools 1,288 43,807 7,085.00

81150 Willow Run Community Schools 2,511 85,395 7,659.00

81901 Honey Creek Community School 155 5,270 7,385.00

81902 Central Academy 351 11,938 7,385.00

81903 Washtenaw Technical Middle College 329 11,218 7,385.00

81904 Ann Arbor Learning Community 171 5,827 7,385.00

81905 South Arbor Charter Academy 685 23,298 7,085.00

81906 Fortis Academy 635 21,620 7,385.00

81908 Eastern Washtenaw Multicultural Academy 166 5,644 7,385.00

WAYNE82010 Detroit City School District 119,133 4,050,524 7,469.00

82020 Allen Park Public Schools 3,720 126,502 7,453.00

82030 Dearborn City School District 18,017 612,579 8,978.72

82040 Dearborn Heights School District #7 2,902 98,668 7,085.00

82045 Melvindale-North Allen Park Schools 2,823 95,999 9,158.27

82050 Garden City School District 5,428 184,563 7,569.00

82055 Grosse Pointe Public Schools 8,893 302,36510,278.09

82060 Hamtramck Public Schools 3,116 105,954 7,085.00

82070 Highland Park City Schools 3,153 107,229 7,759.00

82080 School District of the City of Inkster 1,883 64,035 7,872.00

82090 Lincoln Park Public Schools 5,129 174,413 7,085.00

82095 Livonia Public Schools 17,714 602,298 8,489.81

82100 Plymouth-Canton Community Schools 18,592 632,145 7,410.00

82110 Redford Union School District 4,217 143,382 7,100.00

82120 River Rouge School District 1,516 51,561 9,000.17

82130 Romulus Community Schools 4,306 146,409 9,034.63

82140 South Redford School District 3,421 116,314 8,011.00

82150 Taylor School District 10,073 342,511 8,017.00

82155 Trenton Public Schools 2,994 101,821 8,927.11

82160 Wayne-Westland Community School District 13,665 464,614 7,781.00

82170 Wyandotte City School District 4,915 167,111 7,085.00

82180 Flat Rock Community Schools 1,913 65,050 7,829.00

82230 Crestwood School District 3,429 116,607 7,631.00

82240 Westwood Community Schools 2,278 77,473 8,115.00

03/23/07Page 22

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

WAYNE82250 Ecorse Public School District 1,137 38,671 7,704.00

82290 Gibraltar School District 3,704 125,964 7,453.00

82300 Grosse Ile Township Schools 2,006 68,217 8,970.63

82320 City of Harper Woods Schools 1,231 41,879 8,392.61

82340 Huron School District 2,436 82,828 7,469.00

82365 Woodhaven-Brownstown School District 5,293 179,976 7,534.00

82390 Northville Public Schools 7,056 239,930 8,434.87

82400 Riverview Community School District 2,637 89,687 8,098.00

82405 Southgate Community School District 5,561 189,105 7,315.00

82430 Van Buren Public Schools 6,359 216,235 7,603.00

82902 Casa Richard Academy 147 4,998 7,385.00

82903 Aisha Shule/WEB Dubois Prep. School 288 9,814 7,385.00

82904 Plymouth Educational Center 925 31,450 7,385.00

82905 Nataki Talibah Schoolhouse of Detroit 424 14,433 7,385.00

82907 Michigan Technical Academy 1,252 42,571 7,385.00

82908 Thomas-Gist Academy 401 13,634 7,385.00

82909 Academy of Detroit-West 356 12,121 7,385.00

82910 M.L. King Jr. Education Center 256 8,721 7,385.00

82911 Gaudior Academy 228 7,769 7,385.00

82912 Academy of Westland 350 11,925 7,385.00

82913 Woodward Academy 726 24,709 7,385.00

82914 Colin Powell Academy 553 18,802 7,385.00

82915 Eaton Academy 476 16,193 7,385.00

82916 Summit Academy 417 14,201 7,385.00

82917 Michigan Health Academy 162 5,508 7,385.00

82918 Cesar Chavez Academy 1,412 48,033 7,385.00

82919 Commonwealth Community Devel. Academy 269 9,168 7,385.00

82921 Academy for Business and Technology 739 25,153 7,385.00

82922 Nsoroma Institute 248 8,432 7,385.00

82923 Chandler Park Academy 977 33,222 7,385.00

82924 Marvin L. Winans Academy of Performing Arts 996 33,889 7,385.00

82925 Detroit Community Schools 781 26,562 7,385.00

82926 Henry Ford Academy 475 16,150 7,385.00

82927 HEART Academy 228 7,752 7,385.00

82928 Dearborn Academy 490 16,660 7,385.00

03/23/07Page 23

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

WAYNE82929 Detroit Academy of Arts and Sciences 2,157 73,358 7,385.00

82930 Dove Academy of Detroit 462 15,733 7,385.00

82933 Timbuktu Academy of Science and Technology 316 10,752 7,385.00

82936 Charlotte Forten Academy 333 11,341 7,385.00

82937 George Crockett Academy 423 14,394 7,385.00

82938 Summit Academy North 1,343 45,666 7,385.00

82939 Pierre Toussaint Academy 363 12,367 7,385.00

82940 Voyageur Academy 735 24,990 7,385.00

82941 Star International Academy 1,253 42,627 7,385.00

82942 Hope Academy 490 16,685 7,385.00

82943 Weston Technical Academy 429 14,592 7,385.00

82945 Edison Public School Academy 1,091 37,115 7,385.00

82947 David Ellis Academy 326 11,109 7,385.00

82948 Ross Hill Academy 303 10,312 7,385.00

82949 Center for Literacy and Creativity 142 4,836 7,385.00

82950 Universal Academy 420 14,302 7,385.00

82953 YMCA Service Learning Academy 1,132 38,505 7,385.00

82955 Allen Academy 881 29,975 7,385.00

82956 Old Redford Academy 1,538 52,324 7,385.00

82957 Hope of Detroit Academy 492 16,733 7,385.00

82958 Joy Preparatory Academy 463 15,754 7,385.00

82959 West Village Academy 584 19,880 7,385.00

82960 Cherry Hill School of Performing Arts 943 32,074 7,385.00

82961 Academy of Inkster 202 6,876 7,385.00

82962 New Beginnings Academy 182 6,188 7,385.00

82963 George Washington Carver Academy 562 19,118 7,385.00

82964 Marilyn F. Lundy Academy 348 11,858 7,385.00

82965 University Preparatory Academy 1,224 41,630 7,385.00

82967 Metro Charter Academy 667 22,685 7,385.00

82968 Canton Charter Academy 687 23,358 7,385.00

82969 Creative Montessori Academy 623 21,190 7,385.00

82970 Warrendale Charter Academy 671 22,822 7,385.00

82973 Trillium Academy 466 15,847 7,385.00

82974 Detroit Merit Charter Academy 678 23,077 7,385.00

82975 Riverside Academy 867 29,479 7,385.00

03/23/07Page 24

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

DistrictCode Distict Name

FY 2006-07Pupils

FY 2006-07Total Reductionat $34 Per Pupil*

FY 2006-07Foundation Allowance

WAYNE82976 Keystone Academy 644 21,922 7,385.00

82977 Hamtramck Academy 426 14,511 7,085.00

82978 Life Skills Center of Metropolitan Detroit 414 14,082 7,385.00

82979 Detroit Enterprise Academy 598 20,363 7,385.00

82980 Business Entrepreneurship, Science, Tech. Academy 450 15,308 7,385.00

82981 American Montessori Academy 274 9,339 7,385.00

82982 Universal Learning Academy 183 6,229 7,085.00

82983 Bridge Academy 344 11,713 7,085.00

82984 Dr. Charles Drew Academy 364 12,376 7,385.00

82985 Detroit Premier Academy 635 21,590 7,385.00

82986 Hanley International Academy 400 13,600 7,085.00

82987 Frontier International Academy 300 10,200 7,085.00

82988 Discovery Arts and Technology PSA 179 6,086 7,385.00

82989 Covenant House Life Skills Center West 230 7,820 7,385.00

82990 Covenant House Life Skills Center East 334 11,373 7,385.00

82991 Covenant House Life Skills Center Central 114 3,876 7,385.00

WEXFORD83010 Cadillac Area Public Schools 3,261 110,879 7,085.00

83060 Manton Consolidated Schools 1,087 36,967 7,085.00

83070 Mesick Consolidated Schools 872 29,674 7,085.00

$57,030,548TOTAL STATEWIDE REDUCTION

03/23/07Page 25

*Note: Total Proration may be $0 or something less than $34 per pupil if a district does not receive enough State foundation allowance funding to recover a reduction of $34 per pupil.

j:\fox\Budget07\Conferencetime\fy07senateprorationrec_march21_andfy08govrec_k12_with10millionlotterynoad_final.123 03/22/2007

Line Item Analysis of FY 2006-07 Senate's School Aid/K-12 Supplemental - $34 Reduction Per Pupil(Dollars in Thousands)

Fiscal Year 2006-07

FY 2006-07 FY 2006-07 FY 2006-07Year to Date Senate Proposed Total Senate

Line Item Description PA 342 of 2006 Revisions Appropriations

Sec. 11 - Reduce Aid to ISDs per shortfall % formula $0.0 ($2,204.3) ($2,204.3)

Sec. 11 - Reduce Aid to Other Entities per shortfall % formula $0.0 ($281.6) ($281.6)

Sec. 11f Durant Non-plaintiff Cash Payments $32,000.0 $0.0 $32,000.0

Sec. 11g Durant Non-plaintiff Debt Service $34,961.0 ($34,961.0) $0.0

Sec. 11j School Bond Loan Fund Payments - Debt Service $48,000.0 ($5,500.0) $42,500.0

Sec. 11m Cash Flow Borrowing Costs $22,800.0 $0.0 $22,800.0

Sec 22a Proposal A Obligation Payment $6,207,000.0 ($2,300.0) $6,204,700.0

Sec. 22b Discretionary Payment $3,584,950.0 ($76,250.0) $3,508,700.0

Sec. 22c Equity Payment $20,000.0 $0.0 $20,000.0

Sec. 22e School Services Consolidation - NEW $0.0 $0.0 $0.0

Sec. 24 Court-Placed Pupils $8,000.0 $0.0 $8,000.0

Sec. 24a Juvenile Detention Facilities $3,000.0 $0.0 $3,000.0

Sec. 24c Challenge Program $1,253.1 $0.0 $1,253.1

Sec. 26a Renaissance Zone Costs $50,200.0 $0.0 $50,200.0

Sec. 26b PILT Reimbursement $2,400.0 $1,000.0 $3,400.0

Sec. 29 Declining Enrollment $20,000.0 $0.0 $20,000.0

Sec. 31a "At Risk" Pupil Support $310,457.0 $0.0 $310,457.0

Sec. 31a Vision/Hearing Screening $5,150.0 $0.0 $5,150.0

Sec. 31a Child and Adolescent Health Centers $3,743.0 $0.0 $3,743.0

Sec. 31a Mercy Education Project $100.0 ($100.0) $0.0

Sec. 31c Children of Incarcerated Parents $1,875.0 ($1,875.0) $0.0

Sec. 31d School Lunch Programs - State Share $22,495.1 $0.0 $22,495.1

Sec. 31d School Lunch Programs - Federal Share $322,506.0 $0.0 $322,506.0

Sec. 31f School Breakfast $9,625.0 $0.0 $9,625.0

Sec. 32b Great Start - ECIC Collaborative Grants $1,000.0 $0.0 $1,000.0

Sec. 32c Great Start - Interagency Early Childhood Grants $1,750.0 $0.0 $1,750.0

Sec. 32d Great Start - School Readiness $78,800.0 $0.0 $78,800.0

Sec. 32e Great Start - School Readiness - Full Day - NEW $0.0 $0.0 $0.0

Sec. 32j Great Start - ISD 0-5 Grants $5,000.0 $0.0 $5,000.0

Sec. 32l Great Start - School Readiness to Non-Districts $12,250.0 $0.0 $12,250.0

Sec. 32m - Book a Month Program $500.0 ($500.0) $0.0

Sec. 34. Early Intervening Program $400.0 ($400.0) $0.0

Sec. 39a(1) NCLB Federal DOE Grants $636,978.0 $0.0 $636,978.0

Sec 39a(2) Other Non-NCLB Federal DOE Grants $4,646.4 $0.0 $4,646.4

Sec. 41 Bilingual Education - State Share $2,800.0 $0.0 $2,800.0

Sec. 41a Bilingual Education - Federal Share $1,232.1 $0.0 $1,232.1

Sec. 51c Special Education Headlee - State Share $708,200.0 ($21,500.0) $686,700.0

Sec. 51a(2) Spec. Ed. Foundations - State Share $205,600.0 $2,300.0 $207,900.0

Sec. 51a(3) Spec. Ed. Hold Harmless to ISDs - State Share $1,600.0 $400.0 $2,000.0

Sec. 51a(12) Spec. Ed. Non Sec. 52 to ISDs - State Share $7,700.0 ($1,200.0) $6,500.0

Sec. 51a(6) Spec. Ed. Rules Change - State Share $2,200.0 $0.0 $2,200.0

Sec. 51a(8) Spec. Ed. ISD Center FICA - State Share $15,313.9 $0.0 $15,313.9

Sec. 53a Court-Placed Spec. Ed. FTEs - State Share $12,800.0 $0.0 $12,800.0

Sec. 54 MI School for Deaf and Blind - State Share $1,688.0 $0.0 $1,688.0

j:\fox\Budget07\Conferencetime\fy07senateprorationrec_march21_andfy08govrec_k12_with10millionlotterynoad_final.123 03/22/2007

Line Item Analysis of FY 2006-07 Senate's School Aid/K-12 Supplemental - $34 Reduction Per Pupil(Dollars in Thousands)

Fiscal Year 2006-07

FY 2006-07 FY 2006-07 FY 2006-07Year to Date Senate Proposed Total Senate

Line Item Description PA 342 of 2006 Revisions Appropriations

Sec. 56 Spec. Ed. Millage Equalization - State Share $36,881.1 $0.0 $36,881.1

Sec. 51a Special Education - Federal IDEA $350,700.0 $0.0 $350,700.0

Sec. 51d Special Education - Other Federal $74,000.0 $0.0 $74,000.0

Sec. 54a Special Ed. Evaluation Lending Library $250.0 $0.0 $250.0

Sec. 54b Conductive Learning Center Study $250.0 $0.0 $250.0

Sec. 57 Advanced and Accelerated $285.0 $0.0 $285.0

Sec. 57a International Baccalaureate Program Grants $250.0 ($250.0) $0.0

Sec. 61a Vocational Education $30,000.0 $0.0 $30,000.0

Sec. 62 ISD Vocational Ed Millage Equalization $9,000.0 $0.0 $9,000.0

Sec. 64 Health/Science Middle College Program $2,000.0 $0.0 $2,000.0

Sec. 65 Pre-College Engineering $780.1 ($100.0) $680.1

Sec. 74 Bus Driver Safety Instruction $1,625.0 $0.0 $1,625.0

Sec. 74 School Bus Inspections $1,340.0 $0.0 $1,340.0

Sec. 81 ISD General Operations Support $80,110.9 $0.0 $80,110.9

Sec. 94a Center for Educ. Perf. and Information - State Share $2,350.0 $0.0 $2,350.0

Sec. 94a Center for Educ. Perf. and Information - Federal $3,543.2 $0.0 $3,543.2

Sec. 98 Michigan Virtual High School - State $2,750.0 $0.0 $2,750.0

Sec. 98 Michigan Virtual High School - Federal $3,250.0 $0.0 $3,250.0

Sec. 98b Wireless Technology - Federal $1,500.0 $0.0 $1,500.0

Sec. 98c Web-Based Testing $1,000.0 ($1,000.0) $0.0

Sec. 99 Math/Science Centers - State $3,500.0 $0.0 $3,500.0

Sec. 99 Math/Science Centers - Federal $4,456.0 $0.0 $4,456.0

Sec. 99c Engineering Michigan's Future - District Funding $20,000.0 $0.0 $20,000.0

Sec. 99d Automatic External Defibrillators $100.0 ($100.0) $0.0

Sec. 99e Financial Emergency District Funding $125.0 $0.0 $125.0

Sec. 99f School Building Security Mapping $350.0 ($350.0) $0.0

Sec. 99g Positive Behavioral Support Program $300.0 ($300.0) $0.0

Sec. 99h FIRST Robotics $150.0 $0.0 $150.0

Sec. 104a MEAP Testing - State Share $19,500.0 $0.0 $19,500.0

Sec. 104a MEAP Testing - Federal Share $8,425.2 $0.0 $8,425.2

Sec. 107 Adult Education - State $24,000.0 $0.0 $24,000.0

TOTAL SCHOOL AID APPROPRIATIONS $13,093,745.1 ($145,471.9) $12,948,273.2

TOTAL REVENUE

Federal Aid $1,411,236.9 $0.0 $1,411,236.9

School Aid Fund (SAF) $11,553,708.2 ($313,671.9) $11,240,036.3

General Fund/General Purpose $35,000.0 $0.0 $35,000.0

PSERS Reserve $0.0 $262,000.0 $262,000.0

School Aid Stabilization Fund $93,800.0 ($93,800.0) $0.0

TOTAL REVENUE $13,093,745.1 ($145,471.9) $12,948,273.2