GPPS Budget 2009-10

2009-2010 Budget
July 1, 2009 - June 30, 2010

Prepared by:
Dr. C. Suzanne Klein, Superintendent of Schools
Christian Fenton, Assistant Superintendent for

Business and Support Services
Isha Smith, Director of Business Operations
Budget Adopted June 22, 2009

Grosse Pointe Public School System
389 St. Clair Avenue
Grosse Pointe, MI 48230
313/432-3000
www.gpschools.org
2009 Board of Education

Alice Kosinski, President
Brendan Walsh, Vice President
Joan Dindoffer, Secretary
Fred Minturn, Treasurer
Judy Gafa, Trustee
Ahmed Ismail, Trustee
John Steininger, Trustee
Superintendent of Schools
Dr. C. Suzanne Klein
Business Office
Christian Fenton, Assistant Superintendent for Business and Support Services
Isha Smith, Director of Business Operations

Table of Contents
Introduction
Introductory Comments …………………………………………………..……………………. 1-4
Staffing and Enrollment Projections

Staffing …………………………………………………………………………………………… 5
K-12 Enrollment ………………………………………………………………………………… 6
Property Taxes for Schools

Taxable Value ………………………..…………………..……………………….…………..… 7
Summary of Local Property Taxes ……………………..……………………….…………..… 8
Financial Overview
Summary of State of Michigan Per Pupil Foundation ………………………….……………. 9
Expenditures: All Funds ……………………………………………………..………………….. 10
Summary of Expenditures by Fund ……………………………………………………………. 11
Revenue by Source …………………………………………………….…….…………………. 12
Summary of Expenditures by Category ………………………………………………………. 13
General Fund
Summary of Revenue …………………………………………………………………………… 14
Summary of Uses ……………………………………………………………………………….. 16
Summary of Expenditures ……………………………………………………………………… 28
School Services Fund

Summary of Sources and Uses …………………………………………………………..……. 29
Summary of Sources for General Fund and School Services Fund ………………..……… 31
Debt Fund ……………………………………………………………………………………….. 32
Sinking Fund ……………………………………………………………………………………. 33
Capital Projects Fund …………………………………………………………………………. 34

Introduction
Budget Realities 2009-2010
389 St. Clair Avenue, Grosse Pointe MI 48230 June 2009
The 2009-2010 Budget

The 2009-10 budget laid out in this document was developed with a continued focus on wise stewardship of the resources en-
trusted to us. While the State’s financial problems and structure of the educational funding system continue to impact our al-
locations negatively, we have worked diligently to create a balanced budget that maximizes the available funds. We continue
to live within our means, providing a public school experience that prepares students well for the future and offers a myriad
of learning opportunities.
Budget/Finance Misconceptions You Can Help Dispel

1) Most of the funding comes from the local taxes. This is not correct. The majority of our revenue comes from the State
Foundation allowance which is established by the State legislature and approved by the governor.
2) School property taxes keep going up. This is not true. In fact, local school property taxes in this budget have decreased.
3) If the school system wants more revenue, they can just increase the taxes. This is not true. Local homestead taxes are
held at $1,893 per student and have been the same for the last 15 years.
4) The school system can levy more mills. This is not correct. We are limited to the hold harmless amount permitted.
5) The school system’s budget is not balanced. This is incorrect. The school system has maintained a balanced budget and
has absorbed the reductions in funding and increases in the State mandated pension amounts.
6) The Central budget has not been cut. This is not true. We have cut all staff including central office administrators and
we have outsourced other staffing so that we do not have to pay the retirement rate on those employees.
To clear up these misconceptions and provide a more transparent budgeting process, the district continues to improve the
quality and utility of the district’s financial reporting by regularly updating reports and sharing these at the televised meet-
ings and on our district website www.gpschools.org.
It is also important to note that this balanced budget does not rely on any use of fund equity. Last year’s refinancing of the
district bond issue, which saved taxpayers over $2.1 million, demonstrated the importance of a healthy fund equity, especially
as that relates to our ability to borrow. As we continue to be a 100% winter tax-collecting system, we must continue to borrow
to cover costs between the beginning of our fiscal year (July 1) and when the State aid allocations start in the fall. Our fund
equity is within the Michigan School Business Officials (MSBO) guideline of at least 15% of the annual budget, and our credit
rating and audit reports are exceptional.
1
From Policy to Parameters to a Finished Budget
In January of 2009, the Board of Education fulfilled Policy 6220 by passing a resolution that contained budget parameters:
• Adjust the ratio of district staff to enrollment to the 2006-07 level (18.6:1) which meant laying off 74 teachers to reduce
37.5 Full Time Equivalencies (FTE). Administrative cuts led to Community Education’s reorganization, not filling an open
administrative position but splitting those duties among existing staff, and renegotiating contracts for combined savings
over $200,000.
• Review special education programs and services for 2009-10 to discern any additional savings or revenue options.
• Identify general operational cost efficiencies or revenue enhancements. Monies anticipated from the federal stimulus
package, the American Recovery and Reinvestment Act (ARRA), over the next two years will provide one-time revenue for
our special education and Title I programs. However, ARRA funds are to be targeted only to eligible programs and expen-
ditures, and are subject to a number of restrictions.
• Continue to investigate innovative and long-term solutions that will aid in the district’s ability to cope with the financial
challenges brought about by the State of Michigan’s current means of funding local school districts.
Student Enrollment
In developing the budget, the administration also works from several assumptions 8,900
regarding revenue, expenditures, and fund equity. These assumptions come from 8,800
past local and State practice and the latest information available through local, 8,700
State and federal sources. This budget year’s revenue assumptions include: 8,600
8,500
• An enrollment decrease of 234
8,400
• A $590 per student reduction in the Foundation Allowance 8,300
• No change in 20J funding 8,200
• All other Federal and County funds remain the same, and 8,100
• Federal stimulus funds will offset the per pupil cut this year 2007-08 2008-09 2009-10
Expenditure assumptions include:

• Step increases for teachers
• 0% salary increases, noting that we are just entering negotiations with all bargaining groups
• 5% increase in health care costs
• 0.5% increase in the State mandated retirement rate (from 16.54% to 16.94%)
• 5 to 20% reduction in supplies, purchased services and capital outlay
• Contracted staffing for coaches who are not employed by the district in another capacity
District assumptions also include fund equity remaining the same. What is still unknown for 2009-10 is the full impact of
Federal Stimulus Dollars on our Foundation Allowance and 20J allocation, and funding and limitations of $1.9 million IDEA
funds over two years.
2
Using the Board parameters and budget assumptions, the Superintendent’s budget council gathered feedback from resi-
dents and staff as well as their own varied perspectives to develop a budget. Throughout the spring, various proposals were
brought before the Board at work sessions, utilizing input shared through public comments at Board meetings, email and
conversations with the Board and administrators. Individual building level budgets were presented at Board work sessions
where trustees had the opportunity to ask questions of building and district administrators.
A quick summary of the cuts to reach a balanced budget include:

• 37.5 FTE teaching positions cut
• 10.7 classroom assistants/parapros cut
• Central staffing cut 6.6 positions
• Reorganization of central office administrative duties (totaling $200,000 in savings)
• $200,000 cut in athletics
• $200,000 cut from support services, and
• $682,000 in variable cost reductions
The Future
Five major factors impact future school system budgets:
1) Ongoing negotiations with all bargaining groups, the biggest of which is the Grosse Pointe Education Association
(teachers union)
2) Ongoing funding levels for State foundation amounts per pupil and categorical aid per pupil
3) Expiration of four local millages — Hold Harmless, two Non Homestead, and the Sinking Fund in 2010
4) State mandated retirement contributions
5) Student enrollment and associated staffing levels
Despite some economic forecasts that the recession will be coming to an end next year, the funding for education in the
State of Michigan remains bleak. Even with federal stimulus money there is a real potential for future reductions or mid-
year cuts. Because of this, there is concern that legislators will again attempt to reduce Categorical State Aid to Grosse
Pointe and other similar districts. We can expect decreases in the State Foundation Allowance.
Again, due to declining taxable values and overall enrollment, taxpayers in general will not see an increase in taxes but a
decrease. Enrollment continues to decrease across the State and Tri County area primarily due to the decline in housing
market values and the number of families moving out of the State due to layoffs and downsizing of various companies. We
expect enrollment to continue to decrease an average of 125 students for the next three years.
3
The Bottom Line
The Board of Education and Administration are committed to protecting the tradition of educational excellence that charac-
terizes this school district. We remain grateful to our community that has supported the bond issues, sinking funds, local
millages, and the Grosse Pointe Foundation for Public Education. We are also thankful for staff, parents, guardians, friends
and neighbors who support the schools through gifts of time, energy and funds. Without this network, our financial position
would be substantially more difficult than it is.
It is also important to remember that despite multiple years of multi-million dollar cuts, our school system remains vibrant.
Both high schools are ranked in the 98th percentile of all high schools nationwide. Our elementary and middle school Michi-
gan Educational Assessment Program (MEAP) scores are steady and strong, always among the top in the state and very
competitive with our like district counterparts. We are proud to have three of the 2009 State Teachers of the Year among our
dedicated staff. We continue to provide every Michigan High School Athletic Association (MHSAA) sport except bowling, and
offer a number of additional non-MHSAA sports to add to the well-rounded package for our students. Both high school music
programs are Grammy award winning, and vocal and instrumental music instruction begins at the elementary level. For-
eign language and fine arts instruction is also started in our elementary schools leading to additional awards at the high
school level in both categories. We offer 21 advanced placement classes and six foreign languages in our high schools, includ-
ing Chinese. Character education programs such as the district-wide elementary positive behavior support system, and com-
munity service are an integral part of our program as we strive to help students learn and lead for today and tomorrow. Our
curricula and Strategic Plan are living documents that are regularly updated and part of the very fiber of our school culture.
And our students continue to learn in a safe and secure environment that stimulates their natural curiosity.
The Board and Administration will continue to demonstrate fiscal responsibility by balancing a budget that supports the dis-
trict’s Strategic Plan, and maintains the programs that make the GPPSS what it is today and should be in the future.
4
Staffing and Enrollment Projections
The Grosse Pointe Public School System
Staff Report
General Fund and Actual Actual Projected Incr/(Decr)

School Service Fund 2007-2008 2008-2009 2009-2010 from 2008-09
Teachers (General Ed.) 471.9 470.5 439.0 (31.5)
Teachers (Special Ed.) 130.9 133.2 127.2 (6.0)
Administrators 31.0 30.0 30.0 0.0
Custodial 75.0 76.0 75.0 (1.0)
Non-Instructional 16.2 18.8 17.9 (0.9)
Clerical 59.4 61.0 57.9 (3.1)
Teacher Assistant (A) 147.6 153.0 141.6 (11.4)
Paraprofessional 11.9 11.9 11.7 (0.2)
Technology 7.0 7.0 7.0 0.0

Total Contracted Staff 950.90 961.40 907.30 (54.1)
A) Includes hall monitors and parking lot attendants.

5
6/18/2009 12:03 PM
Enrollment (Fulltime Equivalent)
Elementary Education Secondary and Special Education
Actual (1) Actual (1) Projected Incr./(Decr.) Actual (1) Actual (1) Projected Incr./(Decr.)
School 2007-2008 2008-2009 2009-2010 from 2008-09 School 2007-2008 2008-2009 2009-2010 from 2008-09
Defer 452 430 416 (14) Brownell 666 647 623 (24)
Ferry 397 382 360 (22) Parcells 712 691 675 (16)
Kerby 368 337 337 0 Pierce 595 598 600 (2)
Maire 331 314 318 4 Total Middle 1,973 1,936 1,898 (38)
Mason 267 264 286 22 North 1,472 1,404 1,359 (45)
Montieth 574 566 552 (14) South 1,638 1,587 1,573 (14)
Poupard 345 365 364 (1) Total High 3,110 2,991 2,932 (59)
Richard 409 384 364 (20) Special Ed 292 265 261 (4)
Trombly 254 279 297 18
Barnes/Barn. 41 17 17 0 Enrollment
Total Ele. 3,438 3,338 3,311 (27) Totals 8,813 8,530 8,402 (128)
(1) Official count day

6
6/18/2009
10:41 AM
Taxable Value and
Property Taxes
Taxable Value (TV) by City and Township
Homestead TV Homestead TV Increase Percent

2008-09 2009-10
Shores $314,268,927 $297,471,761 ($16,797,166) -5.6%
City 331,321,008 298,658,060 (32,662,948) -10.9%
Farms 732,313,142 707,186,467 (25,126,675) -3.6%
Park 535,637,974 533,594,514 (2,043,460) -0.4%
Woods 728,973,426 661,329,395 (67,644,031) -10.2%
HW 107,031,378 93,255,431 (13,775,947) -14.8%
Total $2,749,545,855 $2,591,495,628 ($158,050,227) -5.7%
Non-Homestead TV Non-Homestead TV Increase Percent

2008-09 2009-10
Shores $21,442,513 $20,770,245 ($672,268) -3.1%
City 68,484,612 66,830,360 (1,654,252) -2.4%
Farms 91,183,066 90,833,474 (349,592) -0.4%
Park 74,673,730 78,224,498 3,550,768 4.8%
Woods 118,783,132 119,651,077 867,945 0.7%
HW 49,668,637 48,622,119 (1,046,518) -2.1%
Total $424,235,690 $424,931,773 $696,083 0.2%
Total Taxable TV Total Taxable TV Increase Percent

2008-09 2009-10
Shores $335,711,440 $318,242,006 ($17,469,434) -5.2%
City $399,805,620 $365,488,420 (34,317,200) -8.6%
Farms $823,496,208 $798,019,941 (25,476,267) -3.1%
Park $610,311,704 $611,819,012 1,507,308 0.2%
Woods $847,756,558 $780,980,472 (66,776,086) -7.9%
HW $156,700,015 $141,877,550 (14,822,465) -9.5%
Total $3,173,781,545 $3,016,427,401 ($157,354,144) -5.0%
6/19/2009 8:20 AM
Summary of Local Taxes
Estimated
Actual Proposed Increase/
2008-09 2009-10 Decrease
Property Taxes:
Hold Harmless Tax $15,824,496 $15,469,596 ($354,900)
Non-Homestead Tax 7,797,243 7,801,714 $4,471
Debt Fund Tax 4,050,000 4,150,000 $100,000
Sinking Fund Tax 3,085,628 2,937,397 ($148,231)
Total Local Taxes $30,757,367 $30,358,707 ($398,660)
8 6/25/2009 8:44 AM
Financial Overview
Summary of State of Michigan
Per Pupil Foundation Amount
Actual Rates Projected Increase/

2008-09 2009-10 Decrease
State Aid Per Pupil $6,988 $7,337 $349
Hold Harmless 1,893 1,893 0
Non Homestead 933 954 21

Foundation Allowance $9,814 $10,184 $370
AARA Stabilization Grant 370 0 (370)
Total Per Pupil Amount $10,184 $10,184 $0
6/25/2009 10:52 AM
Expenditures
All Funds
2009-10
2008-09 2009-10 Percent Percent

Estimated Proposed of Increase
Fund Actual Budget Total (Decrease)
General Fund (1) $104,717,445 $100,560,448 82.6 (4.0)
School Services Fund 2,767,983 2,616,670 2.2 (5.5)
Debt Fund 4,931,200 4,944,476 4.1 0.3
Subtotal $112,416,628 $108,121,594 88.9 (3.8)
Sinking Fund 3,214,599 3,200,000 2.6 (0.5)
Capital Projects Fund 5,691,932 10,343,000 8.5 81.7
Total $121,323,159 $121,664,594 100.0 0.3
(1) Net interfund transfers.
10
Summary of Expenditures by Fund ($000 Omitted)
General Fund and School Service Fund
$140,000
Estimated Total Proposed Total
$121,323 $121,665
$120,000 Cap. Proj. $5,692 4.7% Capital Projects
Debt $4,931 4.1% $10,343 8.5%
Sinking $3,215 2.6%
Debt $4,944 4.1% Sinking $3,200 2.6%
Sch Serv $2,768 2.3%
Sch Serv $2,617 2.2%
$100,000
Expenditures
$80,000
$60,000
General Fund General Fund

$40,000
$104,717 $100,561
86.3% 82.6%
$20,000
$-
2008-09 2009-10
School Year
11
General Fund
Revenue by Source ($000 Omitted)
$120,000
Estimated Proposed
Total Total
$ 105,753 $ 102,176
County $6,342 6.0%
$100,000
Federal County $6,545 6.4%
Federal
$5,894 $2,815
5.6% 2.8%
$80,000
Revenue
$60,000
State State
$68,361 $68,018
64.6% 66.6%
$40,000
$20,000 Local Local

$25,156 $24,798
23.8% 24.2%
$-
2008-09 2009-10
School Year
12
Summary of Expenditures by Category ($000 Omitted)
$120,000
Estimated Total Proposed
Capital $2,643 2.5% Total Capital $821 0.8%
$ 108,159
Transfer $674 0.6% $ 103,861 Transfer $684 0.7%
Other $182 0.2% Other $210 0.2%
Supplies $5,008 4.6%
$100,000 Supplies $4,618 4.4%
Purc Serv $8,345 7.7% Purc Serv $9,448 9.1%
Employee Benefits Employee Benefits

$80,000
$26,091 $26,123
24.1% 25.2%
Expenditures
$60,000
Salaries Salaries
$40,000
$ 65,216 $ 61,957
60.3% 59.6%
$20,000
$-
2008-09 2009-10
School Year
13
General Fund
K-12 Instruction The General Fund provides for all operating activities of the school system,
Special Education except those covered by other specific funds. The fund has three classifica-
tions:
Attendance
Health and Guidance Instruction
(a) Basic Instructional Programs includes enrichment activities for pre-
Library school, elementary, middle and high school students.
Curriculum and Instruction (b) Added Needs includes special education, compensatory education, and
vocational education
Staff Development
Administration Support Services
(a) Pupil services includes attendance services, health and guidance pro-
Legal and Audit grams, psychologists, audiologists, social workers and teacher consult-
Business Services ants.
(b) Instructional Staff Services includes library and audiovisual services,
Information Services supervision of instructional staff, and other services.
Technology (c) General Administration includes Board of Education and executive ad-
ministration, legal, audit and election costs.
Evaluation and Assessment (d) School Administration has overall responsibility for individual schools.
Human Resources (e) Business Services purchases, pays, and exchanges goods and ser-
vices for the school system.
Operations and Maintenance (f) Operation and Maintenance maintains, repairs and improves facilities,
Transportation including staffing and utilities.
(g) Special Education Pupil Transportation is self-explanatory.
Community Education (h) Central Services includes instructional and assessment, human re-
Performing Arts sources, and computer services.
Before and After School Child Care Community Services

and Extended Day Kindergarten Includes Community Education, programs of custody and care of children,
and the Performing Arts Center.
General Fund
Summary of Revenue
Actual Original Estimated Proposed Difference Percent

Budget Actual Budget 2008-2009
2007-08 2008-09 2008-09 2009-10 to 2009-10
Sources:
Property Taxes (Gap) $16,219,184 $16,005,000 $15,824,496 $15,469,596 ($354,900) (2.2)
Property Taxes (Non-homestead) 7,459,200 7,677,000 7,797,243 7,801,714 4,471 0.1
Delinquent Taxes 19,966 30,000 10,000 15,000 5,000 50.0
Interest on Delinquent Taxes 0 (75,000) 0 0 0 0.0
Tuition 391,544 373,000 400,000 400,000 0 0.0
Interest Income 525,035 175,000 175,000 63,000 (112,000) (64.0)
Sales 57,971 62,000 28,000 0 (28,000) (100.0)
Community Services 316,283 378,000 301,000 200,000 (101,000) (33.6)
Kids Club/Camp O Fun/Preschool 475,149 555,000 455,000 636,265 181,265 39.8
Rental Income/Music Instruments 183,784 203,000 163,000 210,000 47,000 28.8
Miscellaneous Income 0 12,000 2,000 2,000 0 0.0

Subtotal $25,648,116 $25,395,000 $25,155,739 $24,797,575 ($358,164) (1.4)
State Sources:
Categorical Funding and Prior Adjustments $6,821,201 $6,887,492 $7,341,328 $6,876,953 ($464,375) (6.3)
District Pilot Projects 350,000 0 1,050,000 0 (1,050,000) (100.0)
20J Funds 1,701,405 1,701,000 1,655,929 1,618,813 (37,116) (2.2)
Foundation Allowance 63,067,103 62,356,000 58,313,575 59,522,338 1,208,763 2.1
Subtotal $71,939,709 $70,944,492 $68,360,832 $68,018,104 ($342,728) (0.5)
14
6/18/2009 2:43 PM
General Fund
Summary of Revenue

2007-08 2008-09 2008-09 2009-10 to 2009-10
Federal Sources:
Title I $289,450 $225,000 $502,372 $615,000 $112,628 22.4
Title II, Part A & D 192,155 188,000 188,000 188,000 0 0.0
Title IV-Drug Free Schools 0 32,000 32,000 32,000 0 0.0
Title V, Part A 1,808 1,800 1,800 1,800 0 0.0
Flow-through Grants 1,541,366 1,620,000 1,673,250 1,673,250 0 0.0
Technology/Transition Grant 2,104 7,300 7,300 7,300 0 0.0
Medicaid 193,009 195,000 195,000 195,000 0 0.0
IDEA- Preschool 97,461 98,000 102,858 102,858 0 0.0
AARA Stabilization Grant 0 0 3,191,076 0 (3,191,076) N/A
Subtotal $2,317,353 $2,367,100 $5,893,656 $2,815,208 ($3,078,448) (52.2)

Incoming Transfers and Other Transactions:
County $7,249,185 $6,538,497 $6,339,035 $6,542,192 $203,157 3.2
Misc. County Grants 2,930 70,000 3,245 2,930 (315) (9.7)
Subtotal $7,252,115 $6,608,497 $6,342,280 $6,545,122 $202,842 3.2

Total Revenue $107,157,293 $105,315,089 $105,752,507 $102,176,009 ($3,576,498) (3.4)
Beginning Fund Equity:
Reserved $0 $0 $0 $0 $0 0.0
Unreserved 18,241,862 18,963,975 20,236,957 19,510,018 (726,939) (3.6)
Total Sources $125,399,155 $124,279,064 $125,989,464 $121,686,027 ($4,303,437) (3.4)
15
6/18/2009 2:43 PM
General Fund
Summary of Expenditures

2007-08 2008-09 2008-09 2009-10 to 2009-10
Basic Programs
These programs encompass instructional activities, including enrichment, designed primarily to prepare pupils for activities
as citizens and family members and workers, as contrasted with programs designed to improve or overcome physical, mental, social,
members, and workers, as contrasted with programs designed to improve or overcome physical, mental, social and/or emotional handicaps.
handicaps. This function includes Elementary, Middle, High School and Other Basic Programs.
Salaries $38,339,763 $37,817,048 38,087,643 $35,674,413 ($2,413,230) (6.3)
Employee Benefits 12,577,346 13,610,640 13,610,640 13,045,192 (565,448) (4.2)
Purchase Services 2,465,912 1,505,656 1,343,656 1,754,055 410,399 30.5
Supplies 817,365 730,314 791,789 764,317 (27,472) (3.5)
Capital Items 766,163 899,512 2,203,210 57,961 (2,145,249) (97.4)
Other 11,729 1,300 1,300 1,450 150 11.5
Subtotal $54,978,278 $54,564,470 $56,038,238 $51,297,388 ($4,740,850) (8.5)
16
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Added Needs
These needs involve instructional activities for pupils' special needs in addition to the basic needs identified previously. Included are
programs during the regular and summer periods: areas such as Special Education, Compensatory Education, Vocational Education and
other needs.
Salaries $8,629,546 $8,114,667 $8,517,647 $7,938,326 ($579,321) (6.8)
Employee Benefits 3,834,056 4,284,213 3,756,069 4,019,047 262,978 7.0
Purchase Services 113,406 162,713 178,054 283,363 105,309 59.1
Supplies 39,112 106,444 144,246 152,057 7,811 5.4
Capital Items 0 106,516 106,516 106,516 0 0.0
Other 0 4,668 4,668 4,668 0 0.0
Subtotal $12,616,120 $12,779,221 $12,707,200 $12,503,977 ($203,223) (1.6)
17
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Pupil Services
This department consists of those activities which are designed to assess and improve the well-being of pupils and to supplement the
teaching process. This includes areas such as Attendance Services, Guidance Services, Health Services, Psychological Services,
Speech Pathology and Audiology Services, Social Work Services, Teacher Consultants and Other Pupil Support Services.
Salaries $4,830,643 $5,301,847 $5,301,847 $5,451,899 $150,052 2.8
Purchase Services 136,054 161,093 161,093 126,477 (34,616) (21.5)
Supplies 23,807 22,929 22,929 16,147 (6,782) (29.6)
Capital Items 0 0 0 0 0 0.0
Other 0 0 0 0 0.0
Subtotal $6,846,184 $7,756,116 $7,756,116 $8,016,041 $259,925 3.4
18
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Instructional Staff Services
These departments consist of those activities associated with assisting the instructional staff with the content and process of providing
learning experience for students. This includes areas such as Improvement of Instruction, Library Services, Audiovisual Services,
Supervision and Direction of Instructional Staff and other Instructional Staff Services.
Salaries $2,161,880 $1,949,982 $1,932,034 $1,825,325 ($106,709) (5.5)
Employee Benefits 913,150 1,010,470 1,010,470 1,001,875 (8,595) (0.9)
Supplies 243,686 376,132 811,459 328,197 (483,262) (59.6)
Capital Items 22,682 28,000 28,000 3,000 (25,000) (89.3)
Other 949 3,500 3,500 3,500 0 0.0
Subtotal $3,672,791 $3,621,794 $4,108,121 $3,505,487 ($602,634) (14.7)
19
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
General Administration
This department consists of those activities concerned with establishing policy, operating schools and the school system, and providing the
essential facilities and services for the staff and pupils. Included are areas such as Board of Education and Executive Administration.
This includes legal, audit and election costs.
Salaries $304,273 $297,797 $297,797 $297,797 $0 0.0
Employee Benefits 101,375 108,995 108,995 115,526 6,531 6.0
Supplies 45,921 30,890 30,890 27,037 (3,853) (12.5)
Other 0 0 0 0 0 0.0
Subtotal $794,803 $797,264 $797,264 $859,304 $62,040 7.8
20
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
School Administration
This function consists of those activities concerned with overall administrative responsibility for a single school.
Salaries $4,218,146 $4,186,598 $4,186,598 $4,267,311 80,713 1.9
Supplies 178,402 175,175 175,175 181,497 6,322 3.6
Capital Items 38,998 60,000 60,000 0 (60,000) (100.0)
Other 20,511 25,000 25,000 25,000 0 0.0
Subtotal $6,316,797 $6,502,803 $6,502,803 $6,597,020 $94,217 1.4
21
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Business Services
This department handles activities concerned with purchasing, paying, and exchanging goods and services for the school district.
Encompassed are areas such as fiscal services, payroll services, purchasing and other business services.
This function includes unemployment which will be higher in 2009-2010 due to increase layoffs.
Salaries $335,994 $421,180 $421,180 $418,844 ($2,336) (0.6)
Supplies 56,466 5,000 5,000 4,332 (668) (13.4)
Other 438,236 400,000 25,000 25,000 0 0.0
Subtotal $1,191,992 $1,353,983 $1,040,218 $1,244,550 $204,332 19.6
22
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Operation and Maintenance
This department handles activities concerned with the maintenance, repairs and improvements for school facilities. This includes staffing,
repairs, utilities and maintenance.
Salaries $3,937,981 $3,627,754 $3,499,754 $3,464,332 ($35,422) (1.0)
Employee Benefits 1,762,819 1,956,743 1,756,742 1,699,172 (57,570) (3.3)
Supplies 2,911,192 2,971,000 2,871,000 2,788,000 (83,000) (2.9)
Capital Items 151,359 182,000 212,201 80,000 (132,201) (62.3)
Other 0 0 0 0 0 0.0
Subtotal $11,525,171 $11,413,940 $11,028,140 $10,768,980 ($259,160) (2.3)
23
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Transportation
This includes activities concerned with purchasing and paying for special education transportation.
Salaries $0 $0 $0 $0 $0 0.0
Employee Benefits 0 0 0 0 0 0.0
Supplies 0 0 0 0 0 0.0
Other 0 0 0 0 0 0.0
Subtotal $681,749 $670,000 $670,000 $590,412 ($79,588) (11.9)
24
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Central Services
These departments handle activities other than general administration which support each of the other instructional and supporting services
programs, including Curriculum, Assessment, Instruction, and Human Resources. All of Technology's budget will be included in
this function for 2009-2010.
Salaries $1,335,023 $1,382,109 1,357,109 $1,431,557 $74,448 5.5
Supplies 68,473 140,000 91,989 176,268 84,279 91.6
Capital Items 9,938 91,989 5,000 553,919 548,919 10,978.4
Other 0 5,000 0 0 0 0.0
Subtotal $2,439,321 $2,630,410 $2,605,410 $3,434,091 $828,681 31.8
25
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Community Services
These department consists of those activities that are not directly related to providing education for pupils in a school system. These include
services provided by the school system for the community as a whole or some segment of the community, such as, community recreation
and enrichment programs, civic activities, programs of custody and care of children, EDK and the operation of the community performing
art center. This function includes new preschool program starting 2009-2010. For 2009-2010 Community Education
has be eliminated but some class will still be offered.
Salaries $985,429 $813,438 $813,438 $1,166,247 $352,809 43.4
Supplies 34,029 36,711 36,711 33,786 (2,925) (8.0)
Other 192 0 0 0 0 0.0
Subtotal $1,650,992 $1,463,935 $1,463,935 $1,743,198 $279,263 19.1
26
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Total Expenditures $102,714,198 $103,553,936 $104,717,445 $100,560,448 ($4,156,997) (4.0)

Transfer to School Services Fund 1,380,000 1,088,000 1,088,000 941,000 (147,000) (13.5)
Transfer to Debt Fund 668,000 674,000 674,000 684,000 10,000 1.5
Transfer to Capital Projects Fund 400,000 0 0 0 0 0.0
Total Expenditures
and Transfers $105,162,198 $105,315,936 $106,479,445 $102,185,448 ($4,293,997) (4.0)
Ending Fund Equity:

Reserved (Designated) 569,527 0 234,020 250,000 15,980 0.0
Unreserved 19,667,430 18,963,128 19,275,999 19,250,579 (25,420) (0.1)
$125,399,155 $124,279,064 $125,989,464 $121,686,027 ($4,303,437) (3.4)
27
General Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Salaries $65,078,678 $63,912,420 $64,415,047 $61,936,051 ($2,478,996) (3.8)
Supplies 4,418,453 4,594,595 4,981,188 4,471,638 (509,550) (10.2)
Capital Items 989,140 1,368,017 2,614,927 801,396 (1,813,531) (69.4)
Other 471,617 439,468 59,468 59,618 150 0.3
Transfers 2,048,000 1,762,000 1,762,000 1,625,000 (137,000) (7.8)
28
School Bookstores
Cafeteria
Middle School Athletics
High School Athletics
Club Sports
Summary of Sources and Uses

2007-08 2008-09 2008-09 2009-10 to 2009-10
Food Sales $940,112 $1,415,592 $1,348,132 $1,012,996 ($335,136) (24.9)
Interest Income 3,338 3,200 2,200 2,200 0 0.0
Admissions 0 0 0 0 0 0.0
Athletic Participation Fees 0 0 0 143,620 143,620 0.0
Athletic Other Revenue 0 0 0 308,293 308,293 0.0
Subtotal 943,450 1,418,792 1,350,332 1,467,109 116,777 8.6
Other Sources:
Lunch/Milk Reimburse. $42,205 $40,000 $42,000 $43,000 $1,000 2.4
Federal Lunch Reimburse. 212,807 150,000 216,460 150,000 (66,460) (30.7)
State Commodities/bonuses 36,311 25,000 25,000 25,000 0 0.0
Incoming Transfers:
Transfer from General Fund 1,380,000 1,088,000 1,088,000 941,000 (147,000) (10.7)
Total Revenues $2,614,773 $2,721,792 $2,721,792 $2,626,109 ($95,683) (3.5)
Beginning Fund Equity 45,610 73,257 96,809 50,618 (46,191) (47.7)
Total Sources $2,660,383 $2,795,049 $2,818,601 $2,676,727 ($141,874) (5.0)
29
6/18/2009 2:28 PM

2007-08 2008-09 2008-09 2009-10 to 2009-10
Salaries $0 $0 $0 $0 $0 0.0
Purchase Services 1,507,552 1,552,152 1,552,152 1,167,733 (384,419) (24.8)
Supplies 0 0 0 0 0 0.0
Capital Outlay 0 0 23,552 0 (23,552) 0.0
Other 0 0 0 0 0 0.0
Subtotal $1,507,552 $1,552,152 $1,575,704 $1,167,733 ($407,971) (25.9)
Other Supporting Services: Bookstores and interscholastic athletics.
Salaries $778,993 $789,820 $801,343 $21,180 ($780,163) (97.4)
Employee Benefits 190,261 192,277 192,277 4,670 (187,607) (97.6)
Purchase Services 57,550 44,991 44,991 1,106,966 1,061,975 2,360.4
Supplies 25,252 26,497 26,497 146,659 120,162 453.5
Capital Items 1,898 0 5,000 19,325 14,325 0.0
Other 2,068 122,171 122,171 150,137 27,966 22.9
Subtotal $1,056,022 $1,175,756 $1,192,279 $1,448,937 $256,658 21.5
Total Expenditures $2,563,574 $2,727,908 $2,767,983 $2,616,670 ($151,313) (5.5)
Ending Fund Equity 96,809 67,141 50,618 60,057 9,439 18.6
Total Uses $2,660,383 $2,795,049 $2,818,601 $2,676,727 ($141,874) (5.0)
30
6/18/2009 2:28 PM

2007-08 2008-09 2008-09 2009-10 to 2009-10
Salaries $65,857,671 $64,702,240 $65,216,390 $61,957,231 ($3,259,159) (5.0)
Purchase Services 9,110,941 8,225,660 8,344,949 9,448,106 1,103,157 13.2
Supplies 4,443,705 4,621,092 5,007,685 4,618,297 (389,388) (7.8)
Capital Items 991,038 1,368,017 2,643,479 820,721 (1,822,758) (69.0)
Other 473,685 561,639 181,639 209,755 28,116 15.5
Transfer (net) 668,000 674,000 674,000 684,000 10,000 1.5
31
Debt Retirement Fund
An energy bond in the amount of $7.3 million for 15 years

was approved by the Board of Education in January, 2001.
The bond has and will be used to improve heating and
ventilation, replace doors and windows, and install energy
management systems.
A $62.9 million bond was approved by voters in September,

2002. The bond’s purpose is to pay for improvements in
middle and high school science labs, athletic fields and
facilities, and fine and performing arts facilities throughout
the district. Bonds can only be used for the purposes
specified, and cannot be used for general fund expenses
such as salaries and benefits.
Debt Retirement Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Property Taxes $3,972,903 $4,050,000 $4,050,000 $4,150,000 $100,000 2.5
Transfer from General Fund 668,000 674,000 674,000 684,000 10,000 1.5
Delinquent Taxes 0 0 0 0 0 0.0
Bonds Refinanced 0 0 0 0 0 0.0
Interest Income 47,409 60,000 25,000 25,000 0 0.0
Total Revenues $4,688,312 $4,784,000 $4,749,000 $4,859,000 110,000 2.3
Beginning Fund Equity 1,510,074 1,337,762 1,315,712 1,133,512 (182,200) (13.8)
Total Sources $6,198,386 $6,121,762 $6,064,712 $5,992,512 ($72,200) (1.2)
Paying Agent Fees $950 $550 $775 $650 ($125) (16.1)
Principal Payments (1) 446,911 495,000 495,000 525,000 30,000 6.1
Interest Limited Bonds (1) 197,731 178,931 178,931 159,132 (19,799) (11.1)
Principal Voted 2002 Bond 1,918,294 1,810,000 1,810,000 1,885,000 75,000 4.1
Interest Voted 2002 Bond 183,294 310,200 310,200 237,800 (72,400) (23.3)
Principal Refunding 2007 105,000 110,000 110,000 115,000 5,000 4.5
Interest Refunding 2007 2,030,494 2,026,294 2,026,294 2,021,894 (4,400) (0.2)
Other 0 0 0 0 0 0.0
Total Expenditures $4,882,674 $4,930,975 $4,931,200 $4,944,476 $13,276 0.3
Ending Fund Equity 1,315,712 1,190,787 1,133,512 1,048,036 (85,476) (7.5)
Total Uses $6,198,386 $6,121,762 $6,064,712 $5,992,512 ($72,200) (1.2)
(1) Payments for non-tax bond for energy conservation improvements - expires May, 2015.
32 6/18/2009 1:40 PM
Sinking Fund
The sinking fund is used primarily for repairs

and improvements to buildings and grounds.
These funds come from a specially voted

millage (1.0 mill for 6 years) that was
approved by Grosse Pointe Public School
System voters on March 16, 2004.
Sinking Fund

2007-08 2008-09 2008-09 2009-10 to 2009-10
Property Taxes $3,040,298 $3,000,000 $3,085,628 $2,937,397 ($148,231) (4.8)
Tax Adjustments/Write-offs 0 0 0 0 0 0.0
Interest Income 5,007 5,000 3,000 3,000 0 0.0
Total Revenue $3,045,305 $3,005,000 $3,088,628 $2,940,397 ($148,231) (4.8)
Beginning Fund Equity 363,975 331,990 460,961 334,990 (125,971) (27.3)
Total Sources $3,409,280 $3,336,990 $3,549,589 $3,275,387 ($274,202) (7.7)
Salaries $0 $0 $0 $0 $0 0.0
Purchased Services 0 0 0 0 0 0.0
Supplies 0 0 0 0 0 0.0
Capital Outlay 2,948,319 3,000,000 3,214,599 3,200,000 (14,599) (0.5)

Other 0 0 0 0 0 0.0
Total Expenditures $2,948,319 $3,000,000 $3,214,599 $3,200,000 ($14,599) (0.5)
Ending Fund Equity 460,961 336,990 334,990 75,387 (259,603) (77.5)
Total Uses $3,409,280 $3,336,990 $3,549,589 $3,275,387 ($274,202) (7.7)
33 6/18/2009 1:48 PM
Capital Projects (Building and Site) Fund
Construction
Building Repairs
Equipment Repairs
The Capital Projects Fund is used primarily for the construc-

tion and repair of buildings and the equipment in those build-
ings. Funds may come from special voted taxes designated for
this purpose, by appropriations from the General Fund, long-
term borrowing, or by designated gifts and/or contributions.
Capital Projects Fund (1)

2007-08 2008-09 2008-09 2009-10 to 2009-10
Sources:
Voted Bond Interest $488,579 $450,000 $250,000 $250,000 $0 0.0
Other Income 2,487 12,000 1,500 2,000 500 33.3
Transfers In 400,000 0 0 0 0 0.0
Total Revenues $891,066 $462,000 $251,500 $252,000 $500 0.2
Voted Bond Fund Equity 26,478,022 11,281,000 15,405,734 11,281,000 (4,124,734) (26.8)
Total Sources $27,369,088 $11,743,000 $15,657,234 $11,533,000 ($4,124,234) (26.3)
Uses:
Energy Projects $0 $0 $0 $0 $0 0.0
Voted Bond Projects 11,963,354 10,343,000 5,691,932 10,343,000 4,651,068 81.7
Other Projects 0 0 0 0 0 0.0
Total Expenditures $11,963,354 $10,343,000 $5,691,932 $10,343,000 $4,651,068 81.7
Voted Bond Fund Equity 15,405,734 1,400,000 11,281,000 1,190,000 (10,091,000) (89.5)
Total Uses $27,369,088 $11,743,000 $16,972,932 $11,533,000 ($5,439,932) (32.1)
(1) Generally for projects over $20,959. All projects are funded from local tax revenue.
34
6/18/2009 1:40 PM

GPPS Budget 2009-10

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GPPS Budget 2009-10

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2009-2010 Budget

July 1, 2009 - June 30, 2010

Christian Fenton, Assistant Superintendent for

Isha Smith, Director of Business Operations

Budget Adopted June 22, 2009

2009 Board of Education

Isha Smith, Director of Business Operations

Staffing and Enrollment Projections

Property Taxes for Schools

School Services Fund

Debt Fund ……………………………………………………………………………………….. 32

Sinking Fund ……………………………………………………………………………………. 33

Capital Projects Fund …………………………………………………………………………. 34

The 2009-2010 Budget

Budget/Finance Misconceptions You Can Help Dispel

Expenditure assumptions include:

A quick summary of the cuts to reach a balanced budget include:

General Fund and Actual Actual Projected Incr/(Decr)

Teachers (Special Ed.) 130.9 133.2 127.2 (6.0)

Administrators 31.0 30.0 30.0 0.0

Custodial 75.0 76.0 75.0 (1.0)

Non-Instructional 16.2 18.8 17.9 (0.9)

Clerical 59.4 61.0 57.9 (3.1)

Teacher Assistant (A) 147.6 153.0 141.6 (11.4)

Paraprofessional 11.9 11.9 11.7 (0.2)

Technology 7.0 7.0 7.0 0.0

A) Includes hall monitors and parking lot attendants.

Elementary Education Secondary and Special Education

Kerby 368 337 337 0 Pierce 595 598 600 (2)

Mason 267 264 286 22 North 1,472 1,404 1,359 (45)

Trombly 254 279 297 18

(1) Official count day

Homestead TV Homestead TV Increase Percent

Non-Homestead TV Non-Homestead TV Increase Percent

Total Taxable TV Total Taxable TV Increase Percent

Non-Homestead Tax 7,797,243 7,801,714 $4,471

Debt Fund Tax 4,050,000 4,150,000 $100,000

Sinking Fund Tax 3,085,628 2,937,397 ($148,231)

Total Local Taxes $30,757,367 $30,358,707 ($398,660)

Actual Rates Projected Increase/

Hold Harmless 1,893 1,893 0

Non Homestead 933 954 21

AARA Stabilization Grant 370 0 (370)

Total Per Pupil Amount $10,184 $10,184 $0

2008-09 2009-10 Percent Percent

School Services Fund 2,767,983 2,616,670 2.2 (5.5)

Debt Fund 4,931,200 4,944,476 4.1 0.3

Subtotal $112,416,628 $108,121,594 88.9 (3.8)

Sinking Fund 3,214,599 3,200,000 2.6 (0.5)

Capital Projects Fund 5,691,932 10,343,000 8.5 81.7

Total $121,323,159 $121,664,594 100.0 0.3

(1) Net interfund transfers.

General Fund General Fund

$20,000 Local Local

Employee Benefits Employee Benefits

Before and After School Child Care Community Services

Actual Original Estimated Proposed Difference Percent

Property Taxes (Non-homestead) 7,459,200 7,677,000 7,797,243 7,801,714 4,471 0.1

Delinquent Taxes 19,966 30,000 10,000 15,000 5,000 50.0

Interest on Delinquent Taxes 0 (75,000) 0 0 0 0.0

Tuition 391,544 373,000 400,000 400,000 0 0.0

Interest Income 525,035 175,000 175,000 63,000 (112,000) (64.0)

Sales 57,971 62,000 28,000 0 (28,000) (100.0)

Community Services 316,283 378,000 301,000 200,000 (101,000) (33.6)