1. EUPSBO APRIL 2010 STATE AID

2. Two Sources of Revenue Start with the Basics: Total FTE x Foundation = Total Per Pupil Funding Two Sources of Revenue Local Property Tax Collection State Aid

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

4. Revenue Local Revenue Per GE = D Assumed Local Revenue/GE K-12 (C-2 / G) Local Revenue Per Membership = E Assumed Local Revenue/State Aid Mem. (C-2 / F)

5. 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)

6. 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

7. 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

8. SE Hold Harmless FY97 SE + FY97 SE Transp. – 51a amount Calculation information found on MDE website

9. Prop A Obligation Prop A State Per Pupil ( B – E ) x State Aid Membership Sec 22a Prop A Obligation Amount

10. Spec Ed Headlee Obligation ( P x.286138 ) + ( Q x.704165 ) = Sec 51c SE Headlee Obligation

11. Discretionary Payment Page 2 ( 20 + 51a.2 + 51a + 51a.3 ) - Page 1 ( 22a + 51c ) Sec 22b Discretionary Payment

12. MBT Impact on Out of Formula Industrial Personal Property TV x.018 ( 18 mills ) + Commercial Personal Property TV x.012 ( 12 mills ) Sec 22e MBT Paid 100% - 08-09 Paid at 9.26% - 09-10

13. 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 *

14. Sec 29 Declining Enrollment Only Sault Schools in EUPISD Three-Year Average Membership - Current Year Blend = FTE Difference x Foundation x Proration Feb 2010 Proration =.0768294354

15. Sec 22d.2 Isolated Districts Section 22d.2 per definition K-12 district Less than 250 pupils In UP, at least 30 mi from another public school or On an island not accessible by bridge

16. Sec 22d.2 Isolated Districts Beaver Island – CharEm ISD Burt Township (Grand Marais)- MARESA DeTour - EUPISD Mackinac Island - EUPISD Whitefish Township – EUPISD Total allocation $750,000

17. Isolated Districts Section 22d.4 - Transportation Districts 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