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State Sources – 79%

Foundation Allowance refers to the per-student funding guaranteed by the State. Northville currently receives $8,539 per student. The number of students is determined by a “blended count.” For example, the enrollment for the 2009-10 school year is calculated by a weighted average of the enrollment in February of 2009 (25%) and the enrollment in September of 2009 (75%).

A district’s foundation allowance comprises 1) revenue generated by the 18 mill non-homestead property tax and 2) revenue from the state. In addition, a number of districts, Northville included, are “hold harmless” districts and receive additional funds (from tax levies or from the state) intended to balance the effect of proposal A’s formula which would have decreased the funding to these districts based on their funding at that time.

Special Education The state reimburses districts for 28% of incurred special education costs in the K – 12 program and 70% of special education transportation services. Funds for special education center programs, like Old Village and Cooke Schools, are not part of the general fund budget. Special Education Center program funding comes from Wayne County Act 18 and other state and federal sources are accounted for in the district’s Special Education Fund.

Other State Revenue includes funds for specific purposes – referred to as ‘categorial’ funds – such as ‘at risk’ funds (Section 31a of State Aid Act) for instructional support for children with low achievement or other risk factors.

Local Sources – 16%

Non-Homestead Property Taxes Owners of non-homestead property (business property, second homes) pay 18.00 mills of property tax, which is collected by the municipalities and transferred to the district. The total non-homestead property taxes received by the district go toward the guaranteed state foundation grant.

Interest on Delinquent Taxes is the interest taxpayers pay on delinquent taxes, collected by municipalities for the district.

Tuition and Fees are primarily summer school tuition.

Interest on Investments refers to interest earned on excess cash invested by the district. By law, these investments are restricted to bank certificates of deposit, highly rated commercial paper, or pooled funds of such investments.

Medicaid Fee for Service are funds received for providing Medicaid reimbursable services primarily for special education students.
Rent for School Facilities includes rent paid by organizations, such as Northville Park and Recreation, for use of school buildings and fields.

Other Local are miscellaneous payments from local sources such as high school parking fees and telephone e rate payments.
Prior year Adjustments refers to revenue related to a prior year that is received in the current year.

Federal Sources – 2%

Northville Schools receives funding from the federal government for specific programs, such as K – 12 special education. This revenue is offset by the expenses for these programs.

Interfund Transfers – 2%

The district provides routine and temporary cash flow assistance from the general fund for separate funds, like special education and food service.  Intradistrict transfers are funds paid to the general fund from these separate funds as their revenue from sources like the federal government and Wayne County Act 18 are received.

Interdistrict Sources – 1%

These funds are received from Wayne County RESA for K – 12 Special Education reimbursement.