Brighton Area Schools Report to the Board of Education June 30, 2007

General Fund Assets and Liabilities June 30, 2007

General Fund Revenue Year Ended June 30

General Fund Expenditures Year Ended June 30

General Fund Expenditures Year Ended June 30

General Fund Revenue and Expenditures Per Pupil Five-Year Comparison 7,214 7,165 7,158 7,114 Blended Pupil Count - Info Only

Comparison of Instructional Expenditures as a Percent of Operating Expenditures Operating per Pupil $7,481 $10,300 $7,177 $7,041 $8,718 $12,339 $11,550 Instructional per Pupil $4,968 $6,529 $4,550 $4,655 $5,418 $7,191 $6,919 Information from Bulletin 1014

General Fund Fund Balance as a Percentage of Total Expenditures Compared to State Average 14.32% 15.26% 14.42% 13.05% 0.3% Reserved 0.2% 0.1% 0.1% 0.2% Designated 0.8% 1.1% 0.6% 0.4% 0.6% Undesignated 7.8% 7.4% 7.9% 5.6% 2.3% State Aid Notes 6M 6M 8M 6.5M 7M

Fund Balance/Net Assets June 30, 2007 8

Thank you for the opportunity to serve as auditors for the Brighton Area Schools. For more information contact: Plante & Moran, PLLC Mary Schafer, CPA (517)336-7450 Mary.Schafer@plantemoran.com Erin Duling, CPA (517)336-7451 Erin.Duling@plantemoran.com