EUPSBOAPRIL 2010

STATE AID

Membership

Start with the Basics: Total FTE x Foundation =

Total Per Pupil Funding Two Sources of Revenue Local Property Tax Collection

State Aid

State Aid Membership

Total State Aid Membership = F ( G + J + M )

Feb. Sept.General ED K-12 = G ( H x .25 ) + ( I x .75 )Spec ED K-12 (52) = J ( K x .25 ) + ( L x .75 )Spec ED K-12 (53) = M ( N x .25 ) + ( O x .75 )

Revenue

Local Revenue Per GE = DAssumed Local Revenue/GE K-12

(C-2 / G)Local Revenue Per Membership = E

Assumed Local Revenue/State Aid Mem. (C-2 / F)

Section 20 Foundation Grant

Current year Foundation ( A ) - Local Revenue ( D )Sec 20 State Per Pupil

State Per Pupil x Gen Ed K-12 ( G ) =Section 20 Foundation Grant + 20(5)

51a.2 Special Ed Foundation

Current Year Foundation ( A )x Special Ed K-12 ( J )

51a.2 Special Ed Foundation Sec. 52 + 20(5) adjustments

Sec 51a Special Education

SE Costs (4096) x .286138+ SE Transp Costs (4094) x .704165

SE Headlee Obligation- Sec 51a.2

51a Special Education add’l aid

SE Hold Harmless

FY97 SE + FY97 SE Transp. – 51a amount

Calculation information found on MDE website

Prop A Obligation

Prop A State Per Pupil ( B – E )x State Aid Membership

Sec 22a Prop A Obligation Amount

Spec Ed Headlee Obligation

( P x .286138 ) + ( Q x .704165 ) =

Sec 51c SE Headlee Obligation

Discretionary Payment

Page 2 ( 20 + 51a.2 + 51a + 51a.3 )- Page 1 ( 22a + 51c )

Sec 22b Discretionary Payment

MBT Impact on Out of Formula

Industrial Personal Property TVx .018 ( 18 mills ) +

Commercial Personal Property TVx .012 ( 12 mills )

Sec 22e MBT Paid 100% - 08-09 Paid at 9.26% - 09-10

Declining Enrollment

Less than 1,550 students and 4.5 pupils per square mile – use 3 yr blend

Noted on State Aid Report next to membership FTEs with *

Declining Enrollment

Three-Year Average Membership- Current Year Blend = FTE Difference

x Foundation x Proration

Feb 2010 Proration = .0768294354

Isolated Districts

Section 22d per definitionK-12 district

Less than 250 pupilsIn UP, at least 30 mi from another public

school orOn an island not accessible by bridge

Isolated Districts

Beaver Island – CharEm ISDBurt Township (Grand Marais)- MARESA

DeTour - EUPISDMackinac Island - EUPISD

Whitefish Township – EUPISDTotal allocation $750,000

Isolated Districts

Section 22d.4 - TransportationDistricts with less than 5 pupils per square mile and total area greater

than 200 square miles.$33.92 per State Aid Membership for

2009-10 fiscal year