JASPER COUNTY SCHOOL DISTRICT

Transcription

1 JASPER COUNTY SCHOOL DISTRICT 1 B O A R D O F T R U S T E E S B U D G E T W O R K S E S S I O N # 1 F E B R U A R Y 2 6, Dr. Vashti K. Washington Superintendent Gary West Chief Officer for Finance and Data Management

2 AGENDA 2 Budget Preparation Calendar Student Enrollment (ADM) EFA Weights WPUs, BSC, ITA EFA Allocations Account Numbers Fund Types Revenues Revenue Types House Ways and Means funding projections Facts to Consider (millage, Act 388, taxes, In$ite, others) Next Steps: Planning expenditures Expenditure issues to watch Resources Next Budget Workshop: March 19, 2015

3 BUDGET PREPARATION CALENDAR Dates Events/Actions 3 February 13, 2015 Board goal-setting workshop; review of budget preparation calendar February 23, 2015 Non-salaried budget information and staff lists to principals and directors February 23, 2015 Regular Board meeting February 26, 2015 Board budget work session #1 March 9, 2015 Regular Board meeting March 12, 2015 Meeting with principals and program administrators March 19, 2015 Board budget work session #2 March 23, 2015 Regular Board meeting April??, 2015 Possible Board elections (new Board members elected) [NEW CONSIDERATION] April 3 - April 10, 2015 Spring Break April 13, 2015 Regular Board meeting April 16, 2015 Budget review by District administrators April 23, 2015 Budget basics for new Board members (9:00 am 3:30 pm) [NEW CONSIDERATION] April 23, 2015 Board budget work session #3 April 27, 2015 Regular Board meeting April 30, 2015 Board budget work session #4; County Council invited; Board approves 1 st reading May 4, 2015* Presentation of budget to County Council May 11, 2015 Regular Board meeting; public hearing; 2 nd reading of budget May 14, 2015 Budget submitted to County Council (as information for tax levy) May 25, 2015 Memorial Day May 26, 2015 Regular Board meeting; 3 rd reading of budget June 1, 2015* Final budget submitted to County Council (as information for tax levy) June 8, 2015 Regular Board meeting June 22, 2015 Regular Board meeting

4 DISTRICT INFORMATION District operates two K-12 campuses and two administrative sites 2 Elementary Schools 1 Middle School 1 High School 1 Support Services/Alternative School Site 1 Central Office Site Approximately 2,889 students* in Approximately 333 employees in (excl. bus drivers (39), food service (44)) EFA provides our largest state allocation of funds EFA funding is determined from a combination of factors: base student cost (BSC), the district s student enrollment (ADM, average daily membership), the district s weighted pupil units (WPUs), and the district s index of taxpaying ability (ITA) 4 *February 24, 2015

5 AGENDA BUDGET: PROJECTED STUDENT ENROLLMENT

6 JCSD ETHNICITY 6 ETH A B H I M P W Total HES RES HRMS RHHS Total As of February 24, 2015:

7 JCSD LUNCH STATUS 7 LUN F R P Total %F/R HES % RES % HRMS % RHHS % Total % As of February 3, 2014: : 100% Free Lunch

8 JCSD ENROLLMENT 8 ENR PK K Total HES RES HRMS RHHS Total As of February 24, 2015:

9 PROJECTED ENROLLMENT Simple Forward Method 9 SFM PK K Total HES RES HRMS RHHS Total (Deltas: +33, +30, -13, +42, +92) Simple Forward Method: 2/24/2015; projected for

10 PROJECTED ENROLLMENT Estimated Forward Method (97%) 10 EFM PK K Total HES RES HRMS RHHS Total (Deltas: +18, +9, -31, +24, +20) Estimated Forward Method: 2/24/2015; 97% projected for

11 JCSD Students Attending Charter Schools 11 School K Tot RLOA SCVCS SCConA BPS LMS PASC CASC SCWS SCCalA CLA Totals RLOA = Royal Live Oaks Academy SCVCS = South Carolina Virtual Charter School* SCConA = South Carolina Connections Academy* BPS = Bridges Preparatory School PASC = Provost Academy South Carolina* CASC = Cyber Academy of South Carolina* LMS = Lowcountry Montessori School SCWS = South Carolina Whitmore School* SCCalA = South Carolina Calvert Academy* CLA = Coastal Leadership Academy * Online schools SCPCSD: 2/5/2015

12 JCSD Students Attending Charter Schools (by Ethnicity) 12 School A B H M W Total RLOA SCVCS SCConA BPS LMS PASC 4 4 CASC 3 3 SCWS 2 2 SCCalA CLA Totals RLOA = Royal Live Oaks Academy SCVCS = South Carolina Virtual Charter School* SCConA = South Carolina Connections Academy* BPS = Bridges Preparatory School PASC = Provost Academy South Carolina* CASC = Cyber Academy of South Carolina* LMS = Lowcountry Montessori School SCWS = South Carolina Whitmore School* SCCalA = South Carolina Calvert Academy* CLA = Coastal Leadership Academy * Online schools SCPCSD: February 5, 2015

13 EFA CODES, FUNDING WEIGHTS, AND WPUs 13 Revenue Codes EFA Coding Weights Classification 45-Day ADM 45-Day WPUs 3311 K 1.00 Kindergarten P 1.00 Primary EL 1.00 Elementary HS 1.00 High School TM 2.04 Trainable Mentally Handicapped (1) SP 1.90 Speech Handicapped HO 2.04 Homebound EH 1.74 Emotionally Handicapped EM 1.74 Educable Mentally Handicapped LD 2.57 Learning Disabilities (2) HH 2.57 Hearing Handicapped VH 2.57 Visually Handicapped OH 2.04 Orthopedically Handicapped (3) V1, V2, V Vocational (Grades 9-12) AU 2.57 Autism HIAC High Achieving LEP Limited English Proficiency ACAS Academic Assistance PIP Pupils in Poverty (1) Includes PMD (2) Includes DD and OHI (3) Includes TBI

14 STUDENT ENROLLMENT LAST 15 YEARS 14? * 45 th day enrollment for ** To be projected from 135 th day enrollment

15 WEIGHTED PUPIL UNITS 15? * 45 th day for ** Based on current weightings and data.

16 HISTORY OF EFA BASE STUDENT COST (BSC) 16 Year BSC Required BSC Funded Year BSC Required BSC Funded * * Proposed by SCDE for

17 HISTORY OF BASE STUDENT COST 17?

18 INDEX OF TAXPAYING ABILITY The index of taxpaying ability (ITA) is easy to calculate o Add up the value of all the taxable property in District o Add up the value of all the taxable property in the State o Divide the District number by the State number o Repeat for every district o All the numbers add up to 1.00 (which is 100% the State s taxable property) The ITA indicates the district s ability to raise tax revenues for education o For a low ITA, the State will provide more funding o For a high ITA, the State will provide less funding The ITA calculations are done annually by the SC Department of Revenue 18

19 HISTORICAL ITA CALCULATIONS 19 SCHOOL YEAR 135-DAY ADM 135-DAY WPU'S JCSD ITA DISTRICT S EFA ALLOCATION ,747, ,079, ,005, ,109, ,109, ,337, ,302, ,929, ,377, ,750, ,960, * * * ,630,983.00* N/A N/A N/A N/A Note: JCSD s ITA has declined steadily since That indicates that Jasper County s taxable property is decreasing (or is not increasing at the same rate) in relation to the rest of SC. The biggest drop occurred for * data from 45-day reports; estimated allocation from House Ways and Means projections.

20 JCSD EFA ALLOCATIONS 20? * 45 th day of ** House Ways and Means projections (TBD)

21 OTHER FUNDING SOURCES FOR DISTRICTS The district receives funding from several sources during any given school year: EFA EIA Sales tax Other state programs and projects ESEA (Title I, Title II, etc.) IDEA (special education) Other federal programs and projects Local tax revenues (property taxes, fees, others) Others Most state* and local funding comprise the General Fund Federal funding and special projects are considered to be Special Funds or Restricted Funds *Some state funds are restricted and are not part of the General fund 21

22 ACCOUNTING SYSTEM 22 Chart of Accounts Account Numbers Example: Location: Identifies school, site, etc. Modifier: Differentiates groups, uses, etc. Object: Identifies services, products, etc. Function: Identifies programs, projects, etc. Fund: State-assigned for revenue and expenditure categories Revenue Source Code (4 digits) is also assigned by the State

23 SCDE Funding Manual 23

24 SCDE Funding Manual 24

25 SCDE Funding Manual 25

26 SCDE Funding Manual 26

27 SCDE Funding Manual 27 Link to Manual

28 FUNDS: ACCOUNTING FOR REVENUE 28 Fund Title Revenue Description 100 General Fund Includes State EFA and local funds 200 Federal Funds ESEA, IDEA, others (restricted) 300 State EIA From EIA for specific state projects (restricted) 400 Debt Service For repayment of bonds (restricted) 500 School Building From bonds for building projects (restricted) 600 Food Service Breakfast and lunch programs (restricted) 700 Pupil Activity Fund School-generated revenue (school based) 800 Other Funds/Donations Special state, other projects (restricted) 900 Lottery/Other State Restricted Special state projects (restricted)

29 100: GENERAL FUND REVENUES 29 State Fund Code Fund Description JCSD Revenue Millage (Local) Mills x $76,500/Mill 12,546,000 Tier I, II, III 100 State Funding (Act 388) 3,781,738 State EFA 100 EFA General Fund 4,630, Bus Driver Workers Compensation 198, Fringe Benefits Employer Contributions 2,471, Retiree Insurance 675,029

30 200: FEDERAL FUND REVENUES 30 Fund Description JCSD Revenue 201 Title I, Basic State Grant Program 1,983, Individuals with Disabilities Education Act (IDEA) 845, IDEA Preschool Grants 42, Perkins/CATE 78, School Improvement Grant (Carry-over) 572, School Improvement Grant (Supplemental) 50, SC School Climate Initiative 50, Rural and Low-Income, Title VI 59, Language Instruction for Limited English Proficient and 84,102 Immigrant Students, Title III 267 Improving Teacher Quality, Title II 365, Food Service/Summer N/A 285 Medicaid Reimbursement 180,962

31 300: EIA FUND REVENUES 31 Fund Description JCSD Revenue 302 ADEPT N/A 311 Professional Development 15, Formative Assessment 9, CATE Equipment 32, Refurbish K-8 Science Kits N/A 332 National Board Salary Supplement 18, Students at Risk of School Failure 504, Child Development Education Program (CDEP) 983, High Achieving Students 22, Technical Assistance Palmetto Priority 541, Teacher Supplies 46, High Schools That Work/Making Middle Grades 13,088 Work 397 Aid to Districts 91,247

32 400: DEBT SERVICE REVENUES 32 State Fund Code Fund Description JCSD Revenue Debt Service Mils x $101,000/Mil (Local) 2,525,000

33 500: SCHOOL BUILDING REVENUES 33 Fund Description JCSD Revenue 500 State School Building Aid N/A 500 Children s Education Endowment (Barnwell) N/A 595 Bond Building Program 1,200, Wireless Network 443,003

34 600: FOOD SERVICE REVENUES 34 Fund Description JCSD Revenue 600 School Food Service Programs 2,005,034

35 700: PUPIL ACTIVITY FUND REVENUES 35 School-generated revenue only

36 800: OTHER REVENUES 36 Fund Description JCSD Revenue 803 MAPPS Program * 392, Walmart Donation Carol M. White PE Grant N/A 812 SC Chamber of Commerce (RES Hwk Ctr) 14, BJCH Nurse Supplement 14, Donations Miscellaneous N/A 836 SC Gear Up 152, Fort James Scholarship Fund 3, First Steps Partnership 123,660

37 900: LOTTERY/OTHER RESTRICTED STATE REVENUES 37 Fund Description JCSD Revenue 914 Digital Instructional Materials 44, Education License Plates Summer Reading Camps 55, EEDA Career Specialists 81, Reading Coaches 125, K-5 Enhancement 150,765

38 SUMMARY: REVENUES 38 Three basic sources of revenue for JCSD: State Federal Local Two basic types of revenue for JCSD: General operating revenues (some state and some local revenues): Can be used for the operations of the district Restricted revenues (some state, some local, and all federal revenues): Must be used for specific program purposes and for specific fund and function requirements

39 AGENDA STATE REVENUE PROJECTIONS

40 HOUSE WAYS & MEANS VERSION 40 House Ways & Means Committee version approved in mid-march 2015 Base Student Cost (BSC) will increase from $2,120 to $2,220* EFA funding will increase for two main reasons: EIA funds and special funds are being moved to EFA EFA weights may be changed EIA funding to be reduced; other special programs, too Senate Finance Committee debates budget late March 2015 or early April 2015 * Last available value; usually changes often before June of each year

41 House Ways & Means GOF Funding Projections 41 FY 15 Ways and Means Projections 3:21 PM 3/3/2014 DISTRICT: JASPER 01 DISTRICT NUMBER: Rev Code Revenue Title CURRENT ALLOCATION PROJECTION DIFFERENCE METHOD OF ALLOCATION 3127 STUDENT HEALTH & FITNESS (510.91) FY14 45 DAY GRADES K-5 ADM (Exlcudes Nurses) 3180 EMPLOYER CONTRIB (FRINGE) FY14 45 DAY WPU/ 100% EFA FORMULA 3181 RETIREE INSURANCE FY13 DISTRICT PAYROLL 3300 EDUCATION FINANCE ACT* FY14 BSC $ /FY15 BSC DISTRICT : JASPER 01 DISTRICT NUMBER: 2701 $ PROFESSIONAL DEVELOPMENT (548.20) FY14 45 DAY WPU 3538 AT RISK STUDENT LEARNING ( ) STUDENTS IN POVERTY/PASS AND HSAP TEST SCORES 3544 HIGH ACHIEVING STUDENTS ( ) MOVED TO EFA G&T WEIGHTS 3550 TEACHER SALARY SUPPLEMENT FY DAY PCS 3555 TSS FRINGE FY DAY PCS 3558 READING (439.25) FY14 45 DAY WPU 3585 AID TO DISTRICTS-SPEC ED MOE FY DAY SPECIAL ED ADM 3597 AID TO DISTRICTS ( ) FY14 45 DAY WPU 3XXX TECHNOLOGY FY DAY ADM/POVERTY INDEX/PER PUPIL AMOUNT 3ZZZ READING COACHES PASS ELA TEST SCORES NOT MET PERCENTAGE 3610 K-5 ENHANCEMENT *GRANT* *GRANT* *GRANT* *GRANT* *GRANT* TOTALS FOR PROJECTIONS * Imputed index is current year s value K-5 Enhancement will be a grant in Orange = General Fund Revenues

42 REVENUE Revenue Sources Projected Amounts Local (164 mills) $12,546,000 Millage Cap (4.36%) 535,582 State 11,297,517 Transfers 887,344 TOTAL $25,266, % 3% 50% Local (164 mills) Millage Cap (4.36%) State Transfers 2% Percentages of GOF Revenue

43 PROJECTED GOF REVENUE 43

44 AGENDA 44 FACTS TO CONSIDER IN THE BUDGET PROCESS

45 Latest Millage Rate Facts 45 Jasper County 142 mills (for County operations and EMS) 10 th highest in the state (of 46 counties) Jasper County School District 166 mills* (for District operations and CATE) 61 st highest in the state (of 91** districts) Source: South Carolina Property Tax Rates by County 2013, South Carolina Association of Counties January 2014 (latest version available online as of 2/18/2015) * Excludes Debt Service **Some districts are funded by more than one county. Some counties fund more than one district.

46 Act 388, Homestead Exemptions, and Taxes 46 Act 388 (Property Tax Relief Act) Exemption from education millage on the first $100,000 of the appraised value of your legal residence (your 4% primary residence property) Automatic exemption (the owner does not have to apply) Homestead Exemption Exemption from all taxes on the first $50,000 of the fair market value of your legal residence (your 4% primary residence property) The homeowner must be 65 years of age (or meet other specific criteria) and must hold fee simple title to the legal residence Owner must apply for the exemption at the County Auditor s office Calculation of Residential Property Taxes ( ) Fair market value times 4% (0.04) times millage rate Millage rate for County: 142 mills (0.142) Millage rate for District: 164 (0.164) Add those values

47 PER-PUPIL EXPENDITURES 47 PPE State Total 9,008 8,801 9,010 JCSD 10,351 10,493 9,887 Beaufort 10,606 10,918 10,502 Charleston 9,279 9,234 9,304 Allendale 12,543 13,100 13,493 Bamberg 1 9,751 6,601 9,824 Bamberg 2 11,513 11,107 12,881 Colleton 8,818 8,682 8,608 Hampton 1 10,343 9,669 9,360 Hampton 2 14,159 14,748 13,560 Source: SCDE In$ite Data

48 IN$ITE DATA 48 Information Jasper 27 / 01 Total Jasper County Schools Location Code: ,356 $ # Of Students District Total 38,889,850 Total Capital & Out-of Per % To Expenditures $ 38,889,850 District Obligations $ 5,705,950 Current Expenditures Pupil Total Function Sub-Function Detail Function $ 33,183,900 9, % $ Instruction INSTRUCTION $ 16,734,028 $ 4, % $ $ 4, % Face-To-Face Teaching 15,770,116 $ 14,419,354 $ 4, % Instructional Teachers Substitutes $ 385,858 $ % Instructional Paraprofessionals $ 964,904 $ % $ 963,912 $ % Classroom Materials Pupil-Use Technology & Software $ 414,456 $ % Instructional Materials & Supplies $ 549,456 $ % Instructional Support INSTRUCTIONAL $ 4,224,851 $ 1, % SUPPORT Pupil Support $ 2,887,323 $ % $ 757,425 $ % Guidance & Counseling Library & Media $ 471,851 $ % Extracurricular $ 683,797 $ % Student Health & Services $ 974,250 $ % $ 1,245,265 $ % Teacher Support $ 1,229,111 $ % Curriculum Development In-Service & Staff Training $ 16,154 $ % $ 92,263 $ % Program Support $ 1,152 $ % Program Development Therapists, Psychologists, Evaluators, Personal Attendants, & Social Workers $ 91,111 $ % Operations OPERATIONS $ 8,742,943 $ 2, % $ 3,568,014 $ 1, % Non-Instructional Pupil Services Transportation $ 1,027,030 $ % Food Service $ 2,120,499 $ % Safety $ 420,485 $ % Facilities Building Upkeep & Maintenance $ 3,791,496 $ 1, % $ 0.00% % Business Services $ 1,383,433 $ $ 707,775 $ % Data Processing Business Operations $ 675,658 $ % OTHER $ - $ % Other COMMITMENTS Contingencies Budgeted Contingencies $ - $ % Capital $ 4,481,925 $ 1, % $ 4,417,834 $ 1, % Debt Service Capital Projects $ 64,091 $ % $ 1,224,025 $ % Out-Of-District Obligations Parochial, Private, Charter, & Public School Pass Throughs $ 1,224,025 $ % Retiree Benefits & Other $ - $ % Legal Obligations Claims & Settlements $ - $ % Leadership LEADERSHIP $ 3,482,078 $ 1, % $ 1,373,269 $ % School Management $ 1,081,467 $ % Principals & Assistant Principals School Office $ 291,802 $ % $ 1,003,735 $ % Program Management Deputies, Senior Administrators, Researchers & Program Evaluators $ 1,003,735 $ % $ 1,105,074 $ % District Management $ 876,802 $ % Superintendent & School Board Legal $ 228,272 $ % Link to In$ite

49 AGENDA 49 NEXT STEPS: PLANNING EXPENDITURES

50 EXPENDITURES Expenditure Categories 32% 34% Teacher Salaries Classified Salaries Administration Salaries Substitute Salaries 16% 1% 7% 10% Employee Benefits Non-Salaried Expenditures

51 EXPENDITURE HISTORY 51 APPROVED APPROVED APPROVED APPROVED APPROVED APPROVED PROPOSED BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET BUDGET Academics $ 87,672 $ 123,580 $ 66,625 $ 94,294 $ 62,667 $ 101,753 ACE 1,214,888 1,225,362 1,164,094 1,187,376 1,211,124 1,192,611 Athletic Program 59, , , , , ,764 Attendance/Student Services 6,922 69,512 6,922 65, , ,817 Board of Education 336, , , , , ,535 Data Management District-Wide Operations 842,726 1,220, , , , ,444 Finance 560, , , , , ,567 Food Service 225, , , , ,000 50,000 G & T 4,631 4,631 65,290 55,210 73,128 - Health Services 72,859 73,009 13,823 12,963 12,363 14,074 Homebound 38,934 42,160 42,126 42,747 5,797 5,797 Human Resources 287, , , , , ,239 Maintenance 979, ,792 1,781,642 1,849,665 2,126,186 2,245,010 Multi District Contracts 34,950 44,950 44,950 44,950 44,950 30,000 Public Information 89, ,548 87,541 98,825 95, ,225 Psychologist - 6,000 3,000 3,700 77, ,560 School Security 152,250 90,000 90,000 96, , ,663 Special Programs - 317, , , , ,164 Special Services - 410,439 41,128 67,443-56,847 Superintendent 515, , , , , ,040 Technology 759, , , , , ,499 Transportation 1,073,287 1,069,019 1,031,319 1,081, ,539 1,007,684 Hardeeville Elementary School 3,084,055 2,969,242 2,887,198 2,935,596 2,568,532 2,838,863 Ridgeland Elementary School 4,453,143 4,501,983 3,529,459 3,874,208 3,723,047 4,076,521 Hardeeville/Ridgeland Middle ,306,775 3,936,413 3,728,395 Ridgeland/Hardeeville High ,611,373 4,210,859 4,342,875 JCAP-Alternative School 232, , , , , ,496 Ridgeland High School 3,980,772 3,592,474 3,332, Hardeeville Middle/High 4,791,352 4,323,927 3,857, Ridgeland Middle School 3,078,670 2,815,439 2,610, Replenish Fund Balance (2014) - - (358,000) - 569,520 - TOTAL EXPENDITURES $ 26,961,774 $ 26,774,705 $ 25,090,816 $25,190,142 $24,768,340 $25,266,443 Budget Book Page 2

52 POTENTIALLY NEW EXPENDITURES 52 Item Description Amount 1 Teacher step increases plus benefits (employer share) 2 Staff salary increase plus benefits (employer share) 3 Additional teachers/instructional positions (salaries plus benefits) 4 Additional other positions (salaries plus benefits) 5 State-mandated benefits increases (employer share; retirement/health/etc.) 6 Security (SROs at HRMS and RHHS; contracts with law enforcement) 7 Technology 8 Athletics 9 Guidance, Testing, Parental Concerns 10 Operations and Maintenance 11 Human Resources 12 Curriculum and Instruction Legal fees TOTALS

53 NEXT STEPS 53 Continue to monitor legislative budget process Adjust revenue and expenditures estimates based upon the legislative process and other determining factors

54 BUDGET PREPARATION CALENDAR Dates Events/Actions 54 February 13, 2015 Board goal-setting workshop; review of budget preparation calendar February 23, 2015 Non-salaried budget information and staff lists to principals and directors February 23, 2015 Regular Board meeting February 26, 2015 Board budget work session #1 March 9, 2015 Regular Board meeting March 12, 2015 Meeting with principals and program administrators March 19, 2015 Board budget work session #2 March 23, 2015 Regular Board meeting April??, 2015 Possible Board elections (new Board members elected) [NEW CONSIDERATION] April 3 - April 10, 2015 Spring Break April 13, 2015 Regular Board meeting April 16, 2015 Budget review by District administrators April 23, 2015 Budget basics for new Board members (9:00 am 3:30 pm) [NEW CONSIDERATION] April 23, 2015 Board budget work session #3 April 27, 2015 Regular Board meeting April 30, 2015 Board budget work session #4; County Council invited; Board approves 1 st reading May 4, 2015* Presentation of budget to County Council May 11, 2015 Regular Board meeting; public hearing; 2 nd reading of budget May 14, 2015 Budget submitted to County Council (as information for tax levy) May 25, 2015 Memorial Day May 26, 2015 Regular Board meeting; 3 rd reading of budget June 1, 2015* Final budget submitted to County Council (as information for tax levy) June 8, 2015 Regular Board meeting June 22, 2015 Regular Board meeting

55 RESOURCES FOR MORE INFORMATION 55 SCDE information (ed.sc.gov) (SCDE Finance Office) (SCDE Funding Manuals) (SCDE In$ite Financial Analysis Model) (SCDE Office of Research) Budget and Control Board ( (Office of State Budget Historical Analysis) JCSD website ( Financial information under Departments, Finance; Documents Audited financial statements Monthly transparency reports Forms More Other resources (SC Association of Counties)

56 QUESTIONS AND COMMENTS 56 Budget Preparation Calendar Student Enrollment (ADM) EFA Weights WPUs, BSC, ITA EFA Allocations Account Numbers Fund Types Revenues Revenue Types House Ways and Means funding projections Facts to Consider (millage, Act 388, taxes, In$ite, others) Next Steps: Planning expenditures Expenditure issues to watch Resources Next Budget Workshop: March 19, 2015