Madison Academy

K-8 Campus 6170 Torrey Road Flint, MI 48507

High School Campus 3266 S. Genesee Rd. Burton, MI 48519

Parent/Student Handbook
Excellence in Education

Our Mission (K-12)

Madison Academy students will demonstrate academic excellence and wellness, positive character development, a knowledge with interest in fine arts, a love for life long learning and service to others.
Our Vision (K-12)

“Prepare the next generation of professionals, through academic excellence.”
School Pledge: (K-12)

Today is a new day. I will be respectful and responsible. If I put forth full effort, I will learn.

TO OUR STUDENTS AND PARENTS

WELCOME (K-8) (9-12)* We extend to each of you a sincere welcome to our school family. We thank you for your confidence in our school and staff. We realize you have a choice, and we pledge ourselves to providing the best for your student’s learning experience. We love our students enough to maintain high expectations and all members of our community support these expectations.
ADMISSION POLICY (K-8) (9-12)* Madison Academy does not discriminate on the basis of race, color, and national origin (Title VI of the Civil Rights Act of 1964), sex (Title IX of the Education Amendments of 1972), disability (Section 504 of the Rehabilitation Act of 1973), or age (Age Discrimination Act of 1975) in its programs or activities. The following person(s) have been designated to handle inquiries regarding the nondiscrimination policies: Brigitte Jackson Elementary Principal 6170 Torrey Road Flint, MI 48507 Kevelin Jones II High School Principal 3266 S. Genesee Road Burton, MI 48519

New students The following list provides admission requirements for new students:
1. Kindergarten students must be five years old on or before November 30th of the year they begin school. 2. Submit a complete enrollment form for each child attending Madison Academy. 3. Include with the application: ● A copy of the applicant’s birth certificate with a seal ● The applicant’s social security number ● A copy of the applicant’s most recent report card (grade 1 up) ● A complete health report including all immunizations (the attached form must be signed by the appropriate medical personnel) and returned as soon as possible. This is the only document that may be submitted later. 4. Kindergarten students will participate in entrance testing to determine appropriate instructional requirements.
Special note: Enrollment will be considered incomplete unless ALL indicated items are completed and returned.


REQUIRED FORMS OTHER THAN ADMISSION PAPERS. Various consent and agreement forms will be issued as needed during the school year. These forms include but are not limited to:


● Medical treatment forms as needed ● Athletic liability release forms as needed ● Field trip liability release and permission forms as needed. ● Doctor signed athletic physical forms as needed ● Any previous IEP information for your child ● Signed forms from Student/Parent Handbook ● School Uniform Order

MEDICAL GUIDELINES * ● All students must file a medical report form with the school detailing inoculations, past health problems, etc. ● Parents must sign a medical treatment form. This form gives the school the right to authorize any necessary medical treatment in the event of an emergency when the parents cannot be reached. ● No staff member will be allowed to administer any medications, tranquilizers, aspirin, any pills, etc. to any student for headaches, fever, or other reasons without WRITTEN PARENTAL AUTHORIZATION FORM with administrative approval. A note from parent/guardian is NOT enough. Phone permissions will not be accepted. ● All medicines will be kept in a lockbox and administered privately by designated staff.





DIRECTORY INFORMATION * The Family Educational Rights and Privacy Act (FERPA), a Federal law, requires that Madison Academy, with certain exceptions, obtain your written consent prior to the disclosure of personally identifiable information from your child's education records. However, Madison Academy may disclose appropriately designated "directory information" without written consent, unless you have advised the District to the contrary in accordance with District procedures. The primary purpose of directory information is to allow the Madison Academy to include this type of information from your child's education records in certain school publications. Examples include:
● A playbill, showing your student's role in a drama production; ● The annual yearbook; ● Honor roll or other recognition lists; ● Graduation programs; and ● Sports activity sheets, such as for wrestling, showing weight and height of team members.

Directory information, which is information that is generally not considered harmful or an invasion of privacy if released, can also be disclosed to outside organizations without a parent's prior written consent. Outside organizations include, but are not limited to, companies that manufacture class rings or publish yearbooks. In addition, two federal laws require local educational agencies (LEAs) receiving assistance under the Elementary and Secondary Education Act of 1965 (ESEA) to provide military recruiters, upon request, with three directory information categories—names, addresses and telephone listings—unless parents have advised the LEA that they do not want their student's information disclosed without their prior written consent.
If you do not want Madison Academy to disclose directory information from your child's education records without your prior written consent, you must notify the District in writing by September 15th. Madison Academy has designated the following information as directory information: ● Student's name ● Address ● Telephone listing ● Electronic mail address ● Photograph ● Date and place of birth ● Major field of study ● Dates of attendance ● Grade level ● Participation in officially recognized activities and sports ● Weight and height of members of athletic teams ● Degrees, honors, and awards received ● The most recent educational agency or institution attended ● Student ID number, user ID, or other unique personal identifier used to communicate in electronic systems that cannot be used to access education records without a PIN, password, etc. (A student's SSN, in whole or in part, cannot be used for this purpose.) ● Parent email addresses WHAT MADISON ACADEMY OFFERS (K-8) (9-12) Madison Academy offers many things of great value to parents and guardians dedicated to the development of their children. First of all, Madison offers quality education at all grade levels. As a result, it can provide for the full range of a student’s needs. Secondly, our highly qualified staff members, under the No Child Left Behind Act (NCLB), are people whose lives are committed to the students they teach.
Thirdly, the curriculum emphasizes high-character values, while following the guidelines of the Michigan Curriculum Framework. Through a cross-curricular integration elective program, fine arts programming will be offered to students in grades third and above. In grades kindergarten through second, fine arts will be integrated into the classroom curriculum. A wellness philosophy has been adopted to emphasize the importance of health, safety, personal hygiene, and environmental awareness. This philosophy will address all of the above areas and give students the tools to make wise decisions. As technology integration and application knowledge becomes more and more a necessity, Madison will work to upgrade and expand its offerings of integrated technology. Beginning with kindergarten students, Madison will use technology in instruction, testing, tutorial and recreational activities. In addition, such core content subjects as mathematics, English language arts, social studies, and science will be supplemented through the infusion of technology. The development of multimedia capacity is the future of our school, and we will maintain this goal as a top priority. Madison also prides itself upon the use of differentiated education. Each student will be continuously evaluated for proficiency and mastery in the core subjects to determine performance level. Utilizing this data, we will use various instructional strategies in an attempt to meet the needs of the student. GRADE SCALE for grades 3 and above The grade scale is as follows:
92.5% - 100% A 72.5% - 76.4% C 89.5% - 92.4% A- 69.5% - 72.4% C86.5% - 89.4% B+ 66.5% - 69.4% D+ 82.5% - 86.4% B 62.5% - 66.4% D 79.5% - 82.4% B- 59.5% - 62.4% D76.5% - 79.4% C+ Less than 59.5% F GRADE SCALE for grades K through 2 (Standards-based) The grade scale is as follows: 4=Mastery/Proficient 3=Developing 2=Emerging 1=Area of Concern Blank=not evaluated at this time
More explanation of grade scale will appear on the student’s individual report card. HOMEWORK * Homework is proven to be invaluable in reinforcing the concepts learned in the classroom. Expect some sort of homework or other reinforcement responsibility for your child on a daily basis. The amount given nightly will be age appropriate for your child’s grade level. If your child is regularly struggling with the completion of their homework, it is vital that you contact their teacher directly to identify the issue that needs to be resolved. Students are individually responsible for completing all assigned work. Though homework will not be the major portion of the student’s grade, it will be a determining element. Daily reading is essential for building comprehension skills and fluency. We encourage you to provide your child with age appropriate reading material and a period of time in which to read and be read to.
Children who become good readers have parents who continue to read with them through elementary school and beyond.Daily reading is essential for building comprehension skills and fluency.
MAKEUP WORK Students are expected to make up any classroom work that was assigned during an absence. It is the student's responsibility to find out what work needs to be completed during or before the absence. In the lower grades (K-6), teachers will have the work ready for pickup on the day the student returns to school unless arranged in advance. Students will be permitted a one day extension for each day absent to return completed work except in the case of an assignment that was clearly given a deadline prior to the absence. This generally means 1 day absent = 1 day to complete the missed assignments but previously established deadlines and other circumstances may apply. Absences longer than 5 days need to be discussed with the student’s teacher for appropriate makeup time. Testing windows and the issuance of semester and final grades may affect this policy. Test, quiz, and project dates announced prior to absence may impact this policy if the absence occurs within two days of the announced test, quiz, or project and are subject to the discretion of the classroom teacher and administration. In general, work submitted after one week of the due date will not be awarded credit nor will work submitted following the announced date of teacher's report card grade submission. STANDARDIZED TESTS Students will be tested regularly to determine their progress with regard to identified academic and cocurricular outcomes, using both formative and summative tests. Other testing for students in second grade and higher will be the Global Scholars Performance Series, conducted in September, January, and May to determine individual learning objectives and growth. In addition, third through ninth grades will be given the MEAP (Michigan Education Assessment Program) test in October to measure their knowledge and abilities according to the State of Michigan’s identified outcomes in the areas of mathematics, science, language arts, writing, and social studies. Ninth grade students will also take the ACT Explore assessment, designed to help them explore a broad range of options for their future and highlighting areas of academic strength and need. Eleventh grade students will be given the ACT/MME test in March, measuring their knowledge and abilities according to the State of Michigan's identified outcomes in the areas of mathematics, science, language arts, writing and social studies. First grade will be tested in March for mathematics, science, language arts, reading, and social studies, using the Terra Nova test battery. Kindergartners will be given oral exams frequently in their classrooms by their teachers and staff. Other testing structures and devices than those listed above will be used for evaluative purposes. Students are expected to exhibit their best effort on every standardized test. If it is determined that a reasonable amount of effort has not been exhibited and when permitted by test protocols and regulation, students may be required to re-take a test in part or as a whole until a reasonable standard of effort is evidenced to the satisfaction of school staff. This may include as many sessions as necessary and at the discretion of school personnel. TEXTBOOKS (K-8) (9-12) Textbooks and related materials will be loaned to all students at no charge for use in the classroom. The care of these materials is the student’s responsibility but remain the property of Madison Academy except in cases as materials are determined by administration to be expendable. Textbooks and related materials must be returned at the end of the school year or class cycle. Students are expected to:
● Return textbooks and related materials in the same condition as when they were issued. ● To use the textbooks and related materials responsibly and with respect. ● Bring textbooks and related materials to the class daily. ● Monetarily replace any damaged or lost textbooks that were in their care.
● Failure to replace or reimburse for damaged or lost materials will result in loss of privileges such as extracurricular and celebratory participation. Other forms of consequences may be levied.



RETENTION POLICY (K-8)
GRADE PROMOTION AND RETENTION The sections of the Revised School Code that address this issue are contained in the Michigan Compiled Laws under MCL 380.10, 380.11a, 380.1280b, and 380.1282. Local Board Authority K-8 and 9-12 Promotion and retention decisions may be difficult. People may disagree about policies and criteria, and research may not provide educators with a definitive answer to the question of whether to promote or retain. However, despite the problems inherent in making promotion and retention decisions, it is clear that educators and boards of education have authority to adopt policies that are based on objective criteria. The Revised School Code, sections 380.11a and 380.1282, provides a board of education “general powers” to “exercise a power incidental or appropriate to the performance of any function related to the operation of the school district in the interests of public elementary and secondary education in the school district.” [MCL 380.11a and 380.1282]. Moreover, the courts have confirmed that a school board has the authority to retain pupils on the basis of their failure to achieve at the appropriate level. Parental Right to Request (K-8) (9-12) Regarding the rights of a parent on this issue, the law does recognize: Section 380.10:

“It is the natural, fundamental right of parents and legal guardians to direct the care, teaching, and education of their children. The public schools of this state serve the needs of the pupils by cooperating with the pupil’s parents and legal guardians to develop the pupil’s intellectual capabilities and vocational skills in a safe and positive manner.”

This authority does not give a parent the ability to determine at what grade level their child shall be placed. While a local school board policy may consider the recommendation of a parent as an objective standard and incorporate it in the promotion and retention policy, the ultimate decision is based on school board policy.

Promotion Promotion to the next grade is based on the following criteria: Grades K-8 1. Current level of achievement 2. Potential for success at the next grade level 3. Emotional and or social maturity 4. Fulfillment of the school's attendance policy

A passing grade for the purpose of promotion is D- (or equivalent stands-based achievement) or better. The student must pass three (3) out of four (4) academic and exhibit appropriate effort and achievement in co-curricular and elective courses per academic year. If significant deficiencies are identified in core content coursework or standardized test scores, additional requirements may be instituted for promotion including but not limited to: Successful Summer School Completion, Intervention Courses, Special Projects, or Additional Assignments/Evaluations.

Retention Students may be retained if it is in their best interest. Students may be retained for any of the following reasons: 1. Emotional growth 2. Social growth 3. Academic growth 4. Lack of sufficient attendance In grades 3 through 8, if a student fails two (2) core academic courses (Language Arts, Mathematics, Science, or Social Studies) or three (3) specials and elective courses within one academic year, the student may be retained.
All parents/guardians will be informed throughout the year as to a possible retention. The decision to retain will be made in the third quarter so that the student may have a probationary period to correct the issue at hand.
High School As determined by the State of Michigan, students in high school must earn 23 credit hours in various core and academic and elective subjects in order to graduate. If the student fails a course then they must retake it for credit. Arrangements for retaking a class can be made with the administration. Madison Academy requires 25 credit hours as described below. Michigan Merit Curriculum High School Graduation Requirements MATHEMATICS* - 4 Credits Algebra I* Geometry* Algebra II* One math course in final year of high school ENGLISH LANGUAGE ARTS - 4 Credits English Language Arts 9* English Language Arts 10* English Language Arts 11** English Language Arts 12** SCIENCE - 3 Credits Biology* Chemistry* and one additional science credit SOCIAL STUDIES** - 3 Credits
* U.S. History and Geography* * World History and Geography* .5 credit in Civics* .5 credit in Economics* PHYSICAL EDUCATION & HEALTH** - 1 Credit (.5 for each) VISUAL, PERFORMING AND APPLIED ARTS* - 1 Credit ONLINE LEARNING EXPERIENCE* Course, Learning or Integrated Learning Experience LANGUAGE OTHER THAN ENGLISH** - 2 Credits In grades 9-12; Beginning with Class of 2016 Graduation Requirements 1. Carnegie Unit: A Carnegie Unit is a unit of work at the high school level equivalent to a minimum of 120 hours of instruction. It is the amount of credit given by Madison Academy for satisfactory performance in a subject taken one class period five times a week (or equivalent time earned in a block schedule) for a full school year. 2. Trimester Credit: A Semester Credit is equal to half (1/2) a Carnegie Unit. Madison Academy gives ½ (.5) semester credit for a satisfactory performance in a subject taken one class block, for one Trimester. One Trimester is equivalent to ninety (90) days of instruction. Credit will not be awarded for less than 77 days attended per class per Trimester Any appeals of the 77 day rule must be made to the Board of Directors. 3. Academically capable students will be encouraged to participate in classes of advanced Mathematics, Science, English, Social Studies, and recommended electives in their chosen pathway whenever provided as a viable option. 4. All students will attend school full time. Eight semesters of attendance is required. To graduate and participate in graduation exercises, a student must meet graduation requirements set by the Board and attend Madison Academy as a full time student during the 2nd semester of his/her senior year. 5. Credits: Credit toward graduation requirements may be earned through: _______________; Virtual Learning (internet courses); and ___________; approved summer school programs; or from accredited correspondence/online courses. approved by administration but not mentioned in the preceding statement All courses completed in this manner must be approved in advance by the school counselor or principal with a letter of approval placed in the student's cumulative record. All grades earned will count toward the student's grade point average based on a 4.00 (A) system. (An exception to this rule is dualenrollment classes taken just for college credit.) Certificate of Attendance - Any senior, attending full time for eight (8) semesters, but failing to complete the required credits, may opt to receive a certificate of attendance. They may not participate in the graduation ceremony. A student who must return to Madison Academy beyond the 8th semester to meet graduation requirements need not meet the full time attendance rule.

Students who wish to repeat a course in which they previously received a grade of 1.7 (C-) or less may do so with parental permission. The student can improve his letter grade but will only be allowed credit for taking the class one time. The student's cumulative grade point average
shall reflect the most recently earned grade for the class. A grade of "F" cannot be changed and will remain on the final transcript. 6. Drop and Add: A period of drops and adds will occur at the beginning of each semester. This will last only for a maximum of one week. After this period ends, a student will be allowed to drop only if educational reasons are presented and approved by the principal. Such changes are detrimental to the overall educational program and will not be permitted except when extenuating circumstances exist. A poor working relationship between student and teacher shall not be considered such an extenuating circumstance. 7. Requirements: A minimum of twenty-five (25) semester credits and eight (8) semesters of attendance is required by Madison Academy (grades 9-12 inclusive). All students in order to graduate from Madison Academy with a Diploma of Graduation must successfully complete the following courses or equivalent as determined by Committee. Ninth Grade Course: English 9 Duration: 1 Year (1 credit/.5 per semester) Prerequisites: 8th grade English Grades: 9 This course provides an introduction to high school reading and writing. Using classic pieces of literature such as The Odyssey, “Romeo and Juliet” and Of Mice and Men, this class will provide students with the skills necessary to succeed in the analytical, critical writing and reading comprehension required by a rigorous high school curriculum. Course: Biology Duration: 1 Year (1 credit/.5 per semester) Prerequisites: None Grades: 9 Students will explore the science of living things. Topics include the chemical basis of life, cell structure and function, genetics, biological diversity, ecology, and a survey of living organisms. Microscopic study of cells, and microorganisms, and animal dissection are included. Each year, less time will be spent on prerequisite knowledge, allowing more time for more core knowledge integration. Course: American History – Reconstruction to Present Duration: 1 Year (1 credit/.5 per semester) Prerequisites: American History- Beginning with Reconstruction Grades: 9 This class will explore the history from the end of the 19th Century to the contemporary United States. Students will examine the complex timeline of events, social and economic trends, wars and political issues that shaped the modern fabric of the United States. Major events that will be analyzed are the Industrial Revolution, Progressives, World War I, The Depression, World War II, The Cold War, Civil Rights, and Current Events. Course: Algebra 1 Duration: 1 Year (1 credit/.5 per semester) Prerequisites: Pre-Algebra or equivalent Grades: 9 Algebra 1 covers includes topics such as: arithmetic and evaluation of expressions involving signed numbers, exponents, and roots; properties of real numbers; absolute value; equations and inequalities involving absolute value; scientific notation; solution of equations in one unknown; solution of simultaneous equations; the algebra of polynomials and rational expressions; functional notation and functions; probability. Course: Physical Education/Health Duration: 1 Year (.5 credit P.E., .5 credit health) Prerequisites: None Grades: 9 Gym and health are taught in combination with each other. Students will learn the fundamental rules of both team games, as well as individual games. They will learn about the importance of physical activity. Health units will focus on nutrition, making healthy lifestyle choices, the dangers of alcohol and drug use. In addition, sexual education will be taught.
Course: Art 1 (Art History I : Stone Age - Romantic and Two Dimensional Representations) Duration: 1 year (1 credit/.5 per semester) Prerequisites: None Grades:9-10 Using a historical approach to explore two-dimensional representations in art, students will develop understanding of vocabulary, philosophical movements, and sociological impact across the identified time period. Students will create original two-dimensional pieces in the various styles of artists, movements, and regions. Developing a portfolio and authoring a journal for the duration of the class will be included in the assignments for the course.

Tenth Grade Course: English 10 Duration: 1 Year (1 credit/.5 per semester) Prerequisites: 9th grade English Grades: 10 This course focuses on the literary traditions of American culture. Reading “The Crucible,” “A Raisin in the Sun,” "Hamlet,"and Lord of the Flies require students to think deeply about themes such as authority, poverty, racism, freedom and the American spirit. Challenging literary response essays ask students to reflect on their thoughts concerning the aforementioned themes. Course: Chemistry Duration: 1 Year (1 credit/.5 per semester) Prerequisites: Biology and Algebra 1 Grades: 10 This course is a comprehensive look at the structure, states, and interaction of matter with an emphasis on atomic theory. It also examines the mathematics of chemical equations. Laboratory experiments are regularly included to give first-hand experience with chemical behavior, and to develop basic laboratory skills. Course: World History Duration: 1 Year (1 credit) Prerequisites: US History Grades: 10 This class will explore world history and geography. Students will examine the classical world, growth and spread of religion, communication, trade and cultural exchange of the world to 1500, the emergence of the Global Age in the 15th to 18th centuries, Global Revolutions, Global Crisis and Achievement of the 1st half of the 20th century, the Cold War and it’s aftermath, and contemporary global issues.
Course: Geometry Duration: 1 year (1 credit/.5 per semester) Prerequisites: Grades: 10 Geometry covers the basic tools of constructing geometric shapes. Students will explore the characteristics of a variety of geometric figures. They will learn to use reasoning and write proofs. In addition, they will learn to calculate surface area and volume. OR Course: Algebra 2 Duration: 1 Year (1 credit/.5 per semester) Prerequisites: Algebra 1 Grades: 11 Students will continue to explore the basic tools of Algebra. Study of functions, graphs, and equations, linear systems, and matrices will be developed. Functions dealing with polynomials, rational, logarithmic and exponential will be covered. The study of basic probability, statistics, and trigonometry will be introduced.

Eleventh Grade Course: English 11 Duration: 1 Year (1 credit/.5 per semester)
Prerequisites: 10th grade English Grades: 11 This course focuses on British literature through the course of time and requires students to think critically and respond to complex themes and ideas. Rigorous writing assignments accompany each piece of literature. In addition, it covers Shakespeare’s “Hamlet, stories from Canterbury Tales, and “Beowulf”.

Course: Algebra 2 Duration: 1 Year (1 credit/.5 per semester) Prerequisites: Algebra 1 and Geometry Grades: 11 Students will continue to explore the basic tools of Algebra. Study of functions, graphs, and equations, linear systems, and matrices will be developed. Functions dealing with polynomials, rational, logarithmic and exponential will be covered. The study of basic probability, statistics, and trigonometry will be introduced. OR Course: Pre-Calculus(if offered) Duration: 1 Year (1 credit/.5 per semester) Prerequisites: Algebra 1 and Algebra 2 Grades: 11 or 12 This course explores various number relationships and functions. Trigonometric functions, graphs, and equations will be introduced. In addition, additional study of statistics and data analysis along with an introduction to calculus will be covered. This course will also incorporate a study careers that apply the various skills will be explored. Course: Distance Learning Duration: 1 Year (1 credit/.5 per semester) Prerequisites: None Grade: 11 To fulfill the Michigan Merit Curriculum requirement for on-line learning experience, each student will be expected to complete an on-line educational course, which could include an elective course not offered at Madison; or a remedial course to supplement an academic or elective course offered at Madison, for which the student may need additional support for successful completion. The course of study must be approved by the teacher, counselor, or administration, in order to be considered for credit. This course will also include on-line ACT Test Prep, helping students prepare for the ACT/MME testing which will take place in the spring. Twelfth Grade (In Development) Course: English 12 Duration: 1 Year (1 credit/.5 per semester) Grades: 12 (In Development) Course: Civics/Economics Duration: 1 Year (.5 credit of civics, .5 credit of economics) Prerequisites: None Grades: 11-12 Emphasis is placed on the basic skills necessary for learning to become educated and active citizens in society. The focus is on the history of government and how it has shaped it into what it is today. Students will learn how government works in a democratic society. They will see how governmental decisions affect the economy and everyday life. In addition, they will learn what role they play as citizens in government. Students will briefly look at our role and effect in the world. They will also explore the basic fundamentals of economics in today’s society. Ninth to Eleventh Grade Electives Course: Math Enrichment Duration: 1 year (1 credit/.5 per semester)
Prerequisites: Pre-Algebra, Algebra 1, or Geometry Grades: 9-12 Using a differentiated and multi-age grouping approach, the MREL will provide recovery for Pre-Algebra, Algebra 1, and Geometry . In addition, extension for advanced students will take place in the same groupings. A provision of additional instruction and small-group support will enable both extension and recovery efforts to be more individualized and increase in efficiency. Course: ACT Prep Duration: 1 year (1 credit/.5 per semester) Prerequisites: Pre-Algebra, Algebra 1, or Geometry Grades: 11 Course: Education Development Planning and Career Cruising Duration: 1 year (1 credit/.5 per semester) Prerequisites: None Grades: 7-9 Students taking this one-time course druing 7-9th grades, will prepare an individualized plan for academic development based upon a series of self-evaluations and diagnostic tools. Students will also develop interest profiles and skills acuity measurements in pursuit of career exploration utilizing a technology-based curricular package, as well as participate in the Why Try problem solving and character building program. Course: Current Events Duration: 1 year (1 credit/.5 per semester) Prerequisites: Algebra 1 or Pre-Algebra Grades: 9-10 Using a a variety of media, students will explore current events with a global perspective including their historical basis, economic significance, geographic connections, and sociological and political implications. These explorations will be the basis for project-based summaries and projections presented in group and individual formats using varied media. Course: Spanish 1 Duration: 1 year (1 credit/.5 per semester) Prerequisites: None Grades: 8-9-10 This course will introduce students to the most commonly used vocabulary and grammar structures so that they can begin to communicate in Spanish.Students will gain exposure to the language through reading and listening, using a variety of sources.They will practice communicating through writing and speaking, with an emphasis on speaking.Students will learn to conjugate verbs in the present tense and some verbs in the preterite tense.Basic habits and study skills that are important while learning a language such as memorization techniques, correct use of a dictionary, use of online resources, etc. will also be introduced and practiced.
Course: Spanish 2 Duration: 1 year (1 credit/.5 per semester) Prerequisites: Spanish 1 Grades: 9-10-11 This course begins with a complete review of grammar and vocabulary introduced in Spanish 1. You will then continue to practice understanding and interpreting the language through more complex readings and listening exercises. You will be able to express yourself at a more advanced level in the target language through writing and speaking, with a heavy emphasis on speaking. Additional verb tenses will be studied, as well as more advanced grammar structures and vocabulary. Throughout the course, you will have the opportunity to investigate culture topics as well. Course: Art 2 (Art History II Impressionist- Modern and Three Dimensional Representations) Duration: 1 year (1 credit/.5 per semester) Prerequisites: Art 1 Grades:10-11 Using a historical approach to explore three-dimensional representations in art, students will develop understanding of vocabulary, philosophical movements, and sociological impact across the identified time period. Students will create original three-dimensional pieces in the various styles of artists, movements, and regions. Developing a digital portfolio and authoring a journal for the duration of the class will be included in the assignments for the course. Students will be "commissioned" by the Academy to create a piece of art that will remain with the Academy. Course: Geography,Current Events, and History through Media (if offered) Duration: 1 year (1 credit/.5 per semester) Prerequisites: None
Grades: 10-11 Using a a variety of media, students will explore historical events and explore their historical basis, economic significance, geographic connections, and sociological and political implications. These explorations will be the basis for project-based summaries and projections presented in group and individual formats using varied media. Projects will utilize distance learning technologies and focus on peer-education as well as the development of visual and audio presentations.

Course: Drama in Literature Duration: 1 year (1 credit/.5 per semester) Prerequisites: None Grades: 9-10-11-12 Using literature as a basis, students will explore basic components of drama and types of productions. An exploration of varied presentations of the same material and the staging methods used to convey similar themes with different intent and results will be a focus. Students will develop and stage their own versions of literary works. Course: Climatic Impact: Meteorology and Weather Duration: 1 year (1 credit/.5 per semester) Prerequisites: None Grades: 9-10-11-12 Using weather and meteorology as a basis, the global climate will be explored and evaluated historically and projections made for the potential impact on society. An understanding of the causes and effects of environmental events will be developed. Course: Eagle Band Duration: 1 year (1 credit for 9th,10th and 11th grade=1 credit/.5 per semester) Prerequisites: Audition Grades: 7-8-9-10-11-12 The Madison Band meets during the school day Monday through Friday. This class is comprised of all students who have previous experience on a band instrument or who have a desire to learn one at a fast pace. The band consists of 7th, 8th, 9th, 10th and 11th graders. The following instruments in this class are Woodwinds, Brass and Percussion. Each student is expected to practice at home on their own time as well as in class. Performances are mandatory and are factored into final grading. Audit Class BOARD VERSION (Needs to be completed) Students can choose to audit one class during their high school tenure. Credit will be given for the class and count toward graduation requirements. Students auditing a class will be given a "pass" on their transcript if they earn a D – or above in the course. The credit will not impact grade point average. However, if the class is "failed" an "F" will be entered on the transcript and calculated into the cumulative grade point average. Not all colleges and employers recognize an audited class as a class taken. A course audit application is available in the counseling office (TO BE DEVELOPED). Students must have a cumulative GPA of 3.0 entering their Senior Year to apply for an audit class. The student must declare a desire to audit a class during the first week of the course and may only choose from an approved list of courses. A student may only remain in an audited course so long as their behavior is not deemed a distraction by administration. Removal from a course will result in a "failed" grade. Math Program – Acceleration or "Doubling Up" In order to accelerate his/her math program, a student may elect to enroll in two math courses simultaneously. The following criteria must be met in order to do so: 1. Earn semester grade of B or better in previous math course 2. Carry a cumulative GPA of 3.0 or better in all classes 3. Obtain written permission from most recent math instructor 4. Obtain permission from the Committee


Math Program – Learning for Mastery The new Michigan Merit Curriculum requires that all graduates, beginning with the class of 2011, must successfully complete eight semesters of mathematics through Algebra II. In order to meet this very high standard, we must insure that students are mastering the content standards in mathematics before
moving to the next level. For this reason, a student who fails a math course will be required to re-enroll in that course. If necessary, a student may enroll in simultaneous math courses to complete his/her graduation requirements on time. PE Waiver To qualify for a 0.5 credit wavier, a student must have: Participated in 3 seasons of JV or Varsity sports Dual Enrollment (In Development) GASC Technology Center Beginning in the fall of 2010, courses at the GASC Technology Center will be made available to Madison students. A brochure of available courses is available through GASC, Madison, or can be found on the internet at http://www.gasctech.us/ . Applications for Technology Center courses are available through GASC, downloaded from their website, or at the high school counseling office, and can be returned to either GASC or Madison for processing. Enrollment is open until September 25, 2010. Students will ride the technology center bus from ___________, leaving at _______ am, and will return to the school at approximately 9:30 am. Students will not be responsible for course content for their GASC classes that meet concurrent with Madison classes, however, their class schedule will be adjusted to ensure that they attend core academic classes for the duration of their tenure at the technology center. WELLNESS PHILOSOPHY (K-8) (9-12) Madison Academy is committed to creating a healthy school environment that enhances the development of lifelong wellness practices to promote healthy eating, hygiene, and physical activity.
In addition to core academic classes, students will be educated in the area of health and wellness as directed by the Michigan Health Education Content Standards. Students will learn about healthy eating choices, personal and oral hygiene practices, and the importance of physical activity. Parental Support ● Send healthy snacks and lunches for students that are low in sugar and higher in protein. ● Do not send candy, cupcakes, cookies, or other pastries for birthday treats. A list of alternate ideas to celebrate your child’s special day will be given to you from your child’s teacher. ● Look for different and unique food items to be served during classroom parties. ● Do not send pop of any kind to school with your child. ● Do not allow your child to bring candy, mints, or gum to school. SPECIAL SERVICES (K-8) (9-12)* A number of services are available for students with special needs. The services of psychologist, social worker, speech and language pathologist, occupational therapist, special education teachers, RTI (Response To Intervention) Team and Title I support staff and structures are provided for students who qualify. All students must go through the Response to Intervention (RtI) process for evaluation before determining any special services. As described by the Learning Disabilities Association of America, RtI is a prevention model designed to limit or prevent academic failure for students who are having difficulty learning by providing "scientific research-based interventions" to bring students up to grade level achievement. Referral forms are available from your child’s classroom teacher and the referral process must be completed by the classroom teacher as it requires extensive use of school records.

FINE ARTS PROGRAMS AND EXTRA CURRICULAR ACTIVITIES (K-86) (9-12)*
Several programs have been developed including Music, Art, Physical Education, and several after school opportunities to support academics, fine arts, and athletics. All students are welcome to participate in any program that they choose as long as they uphold the following Madison academy standards:
● Students must carry a grade point average of 2.0 (C-) or higher. ● Students must not be involved in any severe discipline action processes or exhibit a pattern of disturbance at any time. ● Students are to uphold Madison Academy’s rules and codes of conduct on and off campus. ● Students must adhere to any financial obligations and regulations. ● Students must complete and submit any and all required permissions forms and releases. BEFORE AND AFTER SCHOOL CARE (K-8) (9-12) Madison does provide before and after school latchkey care through Champions at parent cost. Students are to be picked up within five minutes of the final dismissal time. If parent/guardians do not arrive, authorities will be notified and consequences may be levied. For parents needing latch key care before and/or after school, please contact the school office to make arrangements with Champions.
ARRIVAL AND DISMISSAL (K-8) (9-12) The school office will be open from 7:30 am to 4:00 pm (elementary) 7:00am to 3:30pm (high school). Students in detention or participating in official after school activities must be picked up within 10 minutes of their dismissal. If parent/guardians do not arrive, authorities will be notified and consequences may be levied. Students may not leave the school grounds for personal reasons such as but not limited to, shopping, dining, or socializing and return unless prior written permission from administration has been secured. Students who arrive after 9:30am will be counted absent for 1/2 day. Likewise, students leaving before 3:00pm will be counted absent for 1/2 day.
Our parking lot and pickup lanes are in a confined space and it is imperative that all parents follow the rules: ● Drop your child off and go in the morning. Do not wait for them to cross. A staff member will get them into the building. ● Pick up your children at their assigned pickup time. Please do not arrive early and wait for your child. ● Stay in your vehicle at all times, the teacher or a staff member will walk your child to you. This will make pickup less confusing and congested. ● Do not conference with your child’s teacher in the pull up lanes. If you need to talk to them, let them know and pull around to park. Once the teacher has all of their students dismissed, they will be able to talk to you. ● Please drive slowly and follow the directions of the staff members directing traffic. Excessive speed or reckless operation is forbidden and may result in notification of proper authorities. ● Talk to your child about looking before crossing. A staff member will direct them across when the lot is safe. ● Though any traffic jam is frustrating, please remember that we are all in this together and to be courteous and kind for our students’ sake. ● Parking for any length or time in Fire Lanes or spaces identified as Handicapped Only without proper permits is forbidden and may result in notification of proper authorities.

ATTENDANCE (K-8) (9-12)
Absences School attendance is the law! As stated in the Michigan Compulsory School Attendance Act (PA 451 or 1977), all children from age six to sixteen are required to be in attendance during the entire school year at a public school, unless that child is enrolled in an approved non-public school. At Madison Academy, students are expected to be in attendance every day that school is in session. Whenever a student misses school, he or she must bring a note from the parent stating the reason for the absence. The parent may call the Madison Attendance line and provide the following information: student name, teacher, date(s) of absence, reason for absence, parent phone number but written documentation with the same information is required before the absence or immediately upon the return to school. We realize that things happen which are out of our control, however, a note from the parent does not necessarily mean the absence is excused. If the reason falls under the excused category, the absence will be marked excused. If not, it will be marked unexcused. The determination between excused and unexcused will be made by school administration. A pattern of excused absences exceeding 10 days may necessitate a meeting with administration to determine whether or not attendance is an issue impacting successful completion of academic requirements. Excessive absence of any type can be problematic and will be taken seriously into consideration regarding promotion and/or credit attainment. Excused Absences (K-8) (9-12) Too sick to come to school: An excuse note must be brought to the school office upon return to school for 1 or 2 day absences. For an extended absence (3 days or more), a doctor's note is required. ● Vacation out of town: Please limit to no more than 8 school days total, with the student being responsible for any work missed (see the makeup work policy for details). ● Doctor or dental appointments: As much as possible these should be scheduled around school hours. The parent must provide documentation to the office when the student returns to school. ● Passing of a family member or friend: The parent must provide documentation showing attendance at services. Any other reason will be considered unexcused. If a pattern of absences becomes apparent, a conference with the parent/guardian will be convened to seek a resolution to the situation. Half day absences (K-8) (9-12) Students who arrive after 9:30am will be counted absent for 1/2 day. Likewise, students leaving before 3:00pm will be counted absent for 1/2 day. Truancy (K-8) (9-12) The State of Michigan holds parents responsible for student attendance. A notice of truancy will be sent by U.S. mail to the parent/guardian following a student's absence from school according to the following criteria: ● 1st notice - 3 days of accumulated unexcused absences ● 2nd notice - 8 days of accumulated unexcused absences ● 3rd notice - 13 days of accumulated unexcused absences ● Petition to Genesee County Prosecutor's Office - 15 days unexcused absences In the event that a student in grades 1st through 5th, has accumulated 15 or more unexcused absences, Project Chalkboard Procedures, as established by the Geneee County Prosecutor's Office, will be implemented. If a student in grades 6th through High School accumulates 15 or more unexcused absences, whether through educational neglect on the part of the parent (MCL 712A.2(b)(1)), or the child's willful absence from the school program (MCL 712A.2(a)(4)), a Truancy petition will be filed with the Family Division of the Genesee County Circuit Court. Further action concerning the attendance of the
child will then rest with the Genesee County Prosecutor's Office. Ultimately, keeping track of their child's attendance is the parents' responsibility; failure to receive an attendance notification letter from the school does not excuse parental responsibility. In addition, students who accumulate more than 15 absences in a school year face the possibility of not being promoted to the next grade at the year's end. Tardiness (K-8) (9-12) ● Students are considered tardy if they arrive after the school day has begun. ● Tardy students must go to the tardy officer and obtain a late slip before being admitted to class. ● Parents must walk students into the school when the student is tardy. ● Five (5) unexcused tardies will equal 1 unexcused absence. ● Students who arrive after 9:30am will be counted absent for 1/2 day. Likewise, students leaving before 3:00pm will be counted absent for 1/2 day. CLOSED CAMPUS (K-8) (9-12) Madison Academy has a closed campus policy. This means once students have arrived in the morning, they may not leave the school without permission from the school office until the school day ends. If a student needs to leave, the following procedures must be followed: 1. The parent must contact the front office (not the teacher) and request permission for the student to be dismissed. 2. The office will contact the learning center and inform the teacher and student of the pick up time. 3. When parents arrive they must come to the school office. 4. The parent must sign the student out at the front office. 5. The office will then call to have the student dismissed. All students are to remain in their learning environment until the parent arrives to the school. 6. The parent will not need to go to the classroom teacher when picking up the student. The student will be called to the office. 7. Students who arrive after 9:30am will be counted absent for 1/2 day. Likewise, students leaving before 3:00pm will be counted absent for 1/2 day.
When followed, this procedure allows both the home and the school to be aware of what is happening and helps us to monitor the safety of the student.
No student will be allowed to leave school without the parent’s permission being communicated to the school by phone or in person. Any student who leaves the school campus without office permission will be considered withdrawn from the school and is automatically suspended until such time as the parents and principal have a conference to allow the student to return. Disciplinary action will likely follow. Students may not leave the school grounds for personal reasons such as but not limited to, shopping, dining, or socializing and return unless prior written permission from administration has been secured.
STUDENT DRIVERS Parking on school property is a courtesy extended to students and others by Madison Academy. Madison Academy assumes no responsibility for damage to cars or for theft of vehicles or articles from vehicles. Any student who wishes to drive to school must have a “Permit to Drive” form on file in the Main Office, before permission to drive is granted. The cost of this permit is $30. Permission to park on school property may be removed by the administration for any person who does not observe the regulations or who drives unsafely. ● Students must park in the student designated areas only.
● Students in violation of these rules or the conditions outlined on the “Permit to Drive” will face disciplinary action and possible loss of the driving privilege. ● Dual Enrollment students may not drive or ride to or from college classes in private cars without a properly authorized and signed driving permit. Failure to comply will result in disciplinary action and possible removal from class. ● The parking lot is school property and subject to searches, including canine searches, at any time.
*Students may not operate a motor vehicle or park vehicles on school grounds without a valid Operator's license, proof of insurance, registering the vehicle with the office and purchasing a parking pass. VISITORS TO THE SCHOOL (K-8) (9-12) In order to maintain proper security, all visitors to the school must check in at the school office immediately upon arrival. A visitor is anyone who is not a current student or staff member. Social visits during the educational day are discouraged. Limiting distractions, however well-intended, is a high priority. Classroom visits must be scheduled and approved. Volunteer opportunities are encouraged and supported but must be structured and approved. Visitors must present identification, state the purpose and intended length of their visit, sign in and obtain a Visitor's Badge. This badge is to be worn at all times and remain easily visible to staff. At the end of the visit they must sign out. Parents are our students' first role models and are expected to support the school staff in a manner that reflects responsibility and respect. If a problem arises, parents are encouraged to meet with the teacher and or administration to calmly work out a solution. In the unfortunate event that a parent or visitor allows their emotions to get the better of them and communication becomes aggressive, loud, or confrontational, that person will be asked to leave the grounds and schedule another time to further discuss the issue. If there is a refusal to leave the grounds without further incident, authorities will be notified and the person will be removed. Should this occur, further access to the premises may be restricted. In the interest of the emotional and physical well-being of our students, the school environment needs to be a model of safety and stability. Whether in-person, written, or by phone, the communication should be calm and non-confrontational. If communication from a parent/guardian or other visitor becomes inappropriate, the communication will be halted and another attempt will be made at a later time to rectify the matter.
PHONE CALLS AND MESSAGES (K-8) (9-12)
During the school day students are not allowed to receive phone calls from anyone except their parent or guardian. Even then, it is better if a message can be delivered to them from the office. The less we have to interrupt the learning environment the better. If students need to make a phone call from the school and not in their classroom, they must get written permission from their teacher or other staff member.
Messages for teachers and administration must be handled through the Main Office, staff e-mail, or voicemail. Please take the time to make an appointment to speak with staff and give clear information as to the nature of the issue so that appropriate attention and care may be taken to accurately address your concern. Messages to staff will be prioritized and information about the nature of the call or visit will be requested. Confidentiality will be maintained at all times but disclosure of the details and nature of the incident is required to effectively manage the safety and security of our students and staff. If requested information regarding the nature of the concern is not provided, meetings will not be scheduled and calls will not be returned. Special attention is paid to safety and emergencies take priority over other concerns. Messages will be routed to personnel determined to be most appropriate to address the concern.
Aggressive, confrontational, or abusive communication will not be tolerated during phone, email, or faceto-face communication. Calls will be ended after a warning if unacceptable communication is occurring. SCHOOL CLOSING INFORMATION (K-8) (9-12) All scheduled closings of Madison Academy are listed on the school year calendar available in the school office and in this handbook. When the school has an unscheduled closing, such as a weather-related closing, the radio and TV stations will be the primary means of announcement. In such situations we will try to make a decision by 7:00 am and will notify local stations. Please remember, if it is not on the TV or radio, we are having school. Please do not call staff members to ask if there is school. PARENT NEWSLETTERS (K-8) (9-12) A weekly newsletter is sent home on Fridays to keep parents informed of the events in the school. These newsletters are Madison Academy’s way of communicating with the parent about school information and news. Please look for this newsletter each week. An updated newsletter is posted by the office each week and on our website. Policy updates and announcements found within these documents are extensions of this handbook and should be treated as such. PARENT/EDUCATOR CONFERENCES (K-8) (9-12) An essential ingredient in student achievement is direct parental involvement. Parent/Educator conferences are scheduled three times during the academic school year. This provides opportunities for parents and teachers to discuss each student’s academic and social growth. Both afternoon and evening conferences are held for parental convenience. Reports cards will not be sent home if there is an opportunity for conferencing. Report cards are only available at these conferences with the exception of Fourth Quarter report cards and Third Quarter Notifications. STUDENT PERSONAL PROPERTY * Madison students are allowed to bring the items necessary for proper functioning at school. Such items would include pencils, ink pens, erasers, rulers, protractors, tissues, etc. Any other items such as CD players, MP3 players, portable gaming devices, cameras, playing cards, toys, etc., are not allowed unless required or permitted by school personnel (in writing). Items of great personal or monetary value should not be brought to school as their presence may be a distraction. Also, reimbursement or replacement for the loss or damage of these items will not be the responsibility of Madison Academy. Students are forbidden to bring any kind of weapon to school. Students who bring weapons to school will be subject to expulsion proceedings. Likewise, students whose actions endanger student lives or school property be subject to severe consequences including potential expulsion.
FORBIDDEN ITEMS (K-8) (9-12)* Madison Academy students will not be allowed to have certain items at school at any time. These items will be confiscated immediately and not returned. Disciplinary consequences for the possession of these items or the knowledge of their possession without report to administration will be severe. Such items include, but are not limited to: 1. Knives 2. Guns 3. Martial arts weapons such as stars, swords, etc.
4. Drugs or drug related items. The only exception is prescribed medicine that is kept in the school office and administered in the presence of designated personnel with administrative permission and signed forms. 5. Pornography 6. Any unapproved music, DVD, or video 7. Clothing in violation of dress code. 8. Fireworks of any kind 9. Matches 10.Lighters 11.Straight pins or needles 12.Alcohol of any type 13.Any tobacco product 14.Any electronic device 15.Gum, candy, or mints 16.Playing cards of any kind 17.Dice or poker chips
CELL PHONES and ELECTRONIC DEVICES (K-8) (9-12) Students needing to carry a cell phone on school property must have filled out the cell phone form located in the permissions section of the handbook. All cell phones need to be powered off during school hours and can only be used before and after school by the student. If a staff member has reason to believe that a student is using a cell phone for any reason during school hours the staff member will ask that the phone be handed over to them immediately. Failure to hand the phone directly to the staff member without complaint or delay (including operating any of the buttons on the phone) will be viewed as insubordination and impeding staff in the performance of their duties, which will carry further consequences. After determining that the phone is on, the staff member will request that the student turn the phone off immediately and hand the phone back to the staff member. The phone will be packaged, labelled with the student's name and turned over to the Main Office. Phones will only be turned over to the parent or legal guardian of the student in the Main Office. Students should NOT be found in possession of a phone belonging to another. If a phone is confiscated from a student and the phone is the property of another, the parent or guardian of the owner of the phone must reclaim it from the Main Office. No pictures may be taken with a cell phone by a student on school grounds without written permission of staff. Distribution of images or content that is deemed to be offensive using a cell phone (including texts, images, voice messages, emails, etc.) will be dealt with severely. Messaging of any type during a testing session or when the recipient of the message is in a testing session will be viewed as academic misconduct regardless of the content of the message. If possession or use of cell phone becomes a persistent problem in the classroom or school area then the student may lose their privilege to carry a phone on school grounds. Text Messaging, mobile email, and other file transmissions are prohibited unless written permission is given by administration prior to transmission. Use of images or audio content captured on school grounds without administrative written permission is prohibited unless written permission is given by administration prior to capture. Any electronic device capable of transmitting information falls under this policy such as but not limited to: iPod, iTouch, Media Players, Zune, video camera, digital camera, etc.


SEARCH AND SEIZURE POLICY (K-8) (9-12) Madison Academy reserves the right to search the student’s person and belongings in the event the school suspects the student possesses an unapproved or missing item. Such a search may be conducted without the student or parent’s permission, and registration of the student in the school constitutes parental consent to such searches. Items which may be searched include, but are not limited to the following:
● Student’s desk ● Backpacks ● Purses ● Pockets ● Lockers
If unauthorized, stolen, or illegal items are found in the searches, the school reserves the right to confiscate such items. These items may or may not be returned to the parent. When they are returned, it will be only to the parent. If illegal items are found, the principal will schedule a parent conference to discuss what action is to be taken, and determine whether or not the authorities will be notified.



POLICY ON SEARCHES OF PUPILS’ LOCKERS AND LOCKER CONTENTS (K-8) (9-12)
LOCKERS ARE SCHOOL PROPERTY: All lockers assigned to pupils are the property of the school district. At no time does the school relinquish its exclusive control of its lockers. The public school principal or his/her designee shall have custody of all combinations to all lockers or locks. Pupils are prohibited from placing locks on any locker without the advance approval of the public school principal or his/her designee. Unapproved locks will be cut from lockers and discarded. No financial liability for these locks rests with Madison Academy and no restitution will be made for their damage in removal.
LEGITIMATE USE OF SCHOOL LOCKERS: The school assigns lockers to its pupils for the pupils' convenience and temporary use. Pupils are to use lockers exclusively to store school-related materials and authorized personal items such as outer garments, footwear, grooming aids, or lunch. Pupils shall not use the lockers for any other purpose, unless specifically authorized by school board policy or the public school principal or his/her designee, in advance of pupils bringing the items to school. Pupils are solely responsible for the contents of their lockers and should not share their lockers with other pupils, nor divulge locker combinations to other pupils, unless authorized by the public school principal or his/her designee.
SEARCH OF LOCKER CONTENTS: Random searches of school lockers and their contents have a positive impact on deterring violations of school rules and regulations, ensure proper maintenance of school property, and provide greater safety and security for pupils and personnel. Accordingly, the board authorizes the public school principal or his/her designee to search lockers and locker contents at any time, without notice, and without parental/ guardianship or pupil consent. The public school principal or his/her designee shall not be obligated, but may request the assistance of a law enforcement officer in conducting a locker search. The public school principal or his/her designee shall supervise the search. In the course of a locker search, the
public school principal or his/her designee shall respect the privacy rights of the pupil regarding any items discovered that are not illegal or against school policy and rules.
SEIZURE: When conducting locker searches, the public school principal or his/her designee may seize any illegal or unauthorized items, items in violation of board policy or rules, or any other items reasonably determined by the public school principal or his/her designee to be a potential threat to the safety or security of others. Such items include, but are not limited to the following: firearms, explosives, dangerous weapons, flammable material, illegal controlled substances or controlled substance analogues or other intoxicants, contraband, poisons, and stolen property. Law enforcement officials shall be notified immediately upon seizure of such dangerous items, or seizure of items that schools are required to report to law enforcement agencies under the Statewide School Safety Information Policy. Any items seized by the public school principal or his/her designee shall be removed from the locker and held by school officials for evidence in disciplinary proceedings and/or turned over to law enforcement officials. The parent/ guardian of a minor pupil, or a pupil eighteen (18) years of age or older, shall be notified by the public school principal or his/her designee of items removed from the locker.
NOTICE OF POLICY: A copy of the local school board policy regarding locker searches shall be provided annually to each pupil and parent/guardian of the pupil assigned a school locker.
REFERENCES: The Revised School Code, 380.1306, 2000 PA 87 (Locker Searches) New Jersey v. T.L.O., 469 U.S. 325 (1985) U.S. Constitution, Amendment IV *If the board of a school district, local act school district, or intermediate school district or board of directors of a public school academy operates a school that has pupil lockers, . . . the board or board of directors shall adopt a policy on searches of pupils’ lockers and locker contents. The board or board of directors shall provide a copy of this policy to each pupil at a school that has lockers and to the parent or legal guardian of each of those pupils. The board . . . shall also provide a copy of the policy to the department upon request by the department. [ 380.1306(2)]
LOST AND FOUND (K6) (7-11) It is inevitable that a student at some time in the year misplaces something. Lost items will be placed in a “Lost and Found’ box. These items will be available for parents and students to look through as needed and will be displayed for open houses and parent educator conferences. Due to high volume, the “Lost and Found” items will be donated to charity after a minimum of three weeks in lost and found bins or following a display at an open house or conferences. Any item of value, such as jewelry, etc., will be kept in the office for identification prior to return. We strongly advise that you label all clothing and personal property so that misplaced items may be returned.

STUDENT CODE OF CONDUCT INTRODUCTION (K-8) (9-12) Madison Academy is dedicated to creating and maintaining a positive learning environment for all students. Teachers, administrators, parents, and students must assume a responsible role in promoting behavior that enhances academic and social success. Courteous, respectful, and responsible behavior fosters a positive climate for the learning community. One of the most important lessons education teaches is discipline. While it is not a formal subject, it underlies the entire educational process. Discipline is the joint responsibility of students, parents, family, staff, and administration. Discipline includes selfcontrol, character development, orderliness, and efficiency. Proper conduct and consideration of others are goals of student discipline.

The Code of Student Conduct sets forth student rights and responsibilities while at school and schoolrelated activities, and the consequences for violating school rules. When determining the appropriate action to be taken as a consequence of student misconduct, school officials may use intervention strategies and/or disciplinary actions, depending upon the severity or repetition of misconduct; age and grade level of the student; circumstances surrounding the misconduct; impact of the student’s misconduct on others in the school community, and any other relevant factors.
The Code of Student Conduct will be administered uniformly and fairly, without partiality or discrimination. Information obtained from the student discipline log will be considered when preparing behavior plans for individual students.

WHEN AND WHERE THE CODE OF STUDENT CONDUCT APPLIES: The Code of Student Conduct applies before, during, and after school: • When a student is at school.

“At school” means in a classroom, elsewhere on school premises, on a school bus or other schoolrelated vehicle, or at a school-sponsored activity or event, whether or not it is held on school premises; • When a student’s conduct at any other time or place has a direct and immediate effect on maintaining order and discipline, or on protecting the safety and welfare of students or school district staff; and • When a student is using school telecommunications networks, accounts, or other district services. This includes text messages, phone calls, letters, notes, emails, and internet communication. VIOLATIONS OF THE CODE OF STUDENT CONDUCT: Student misconduct is classified into three levels. In addition to these three levels of discipline, a teacher may suspend a student for his or her conduct in a class, subject or activity. The definitions of misconduct at each level are not all-inclusive, but only representative and illustrative. A student who commits an act of misconduct not listed herein is nonetheless subject to disciplinary action. School district staff may use intervention strategies such as teacher/student conferences, auxiliary staff/ student intervention, and teacher/parent/guardian contacts for Level I and Level II violations. The staff will refer Level III violations directly to school administrators, because of the serious and/or unlawful nature of the misconduct. At the option of school administrators, a student accused of any violation of the Code of Student Conduct may be referred to a school social worker or counselor, in conjunction with or in lieu of other disciplinary procedures. Where the misconduct is subject to mandatory discipline under state law, however, the school board will act to impose any mandatory sanctions. A teacher may issue suspensions for up to one day. The principal or assistant principal may issue shortterm suspensions. The district’s board of education or its designee may issue long-term suspensions or expulsions. Any student involved in the investigation of a possible violation of the student code can be required to complete a written statement of their recollection of events upon request of school staff. Failure to do so will be viewed as interference in the performance of school personnel's duties and insubordination and will result in consequences being levied. Any false information given in these statements will be viewed in the same manner with the same or greater consequence.

SHORT-TERM SUSPENSION: A short-term suspension occurs when a student is suspended for one (1) school day, up to and including ten (10) school days. During a short-term suspension, the student’s rights and privileges of attending school, including extracurricular activities, are suspended.
LONG-TERM SUSPENSION: A long-term suspension is when a student is suspended for more than ten (10) school days. During a long-term suspension, the student’s rights and privileges of attending school, including extracurricular activities, are suspended. EXPULSION: An expulsion occurs when the school district’s administration terminates the student’s rights and privileges to attend school, including extracurricular activities. An expulsion is for an indefinite time, unless otherwise specified by the school board or state law. The parent/guardian of the student may petition the school board to request the student’s reinstatement to school, as permitted by state law.
LEVELS I, II, AND III VIOLATIONS
Depending on severity or repetition, a Level I violation may be reclassified as a Level II or Level III violation.
LEVEL I VIOLATIONS: 1. Cheating/Academic Misconduct A student will not plagiarize, cheat, gain unauthorized access to, or tamper with educational materials. Discipline under this section may result in academic sanctions in addition to other discipline. 2. Defacement of Property A student will not wilfully cause defacement of, or damage to, property of the school or others. Actions such as writing in school textbooks or library books, writing on desks or walls, carving into woodwork, desks, or tables, and spray-painting surfaces are acts of defacement. 3. Disorderly Conduct A student will not harass others or misbehave in a manner that causes disruption or obstruction to the educational process. Disruption caused by talking, making noises, throwing objects, or otherwise distracting another constitutes disorderly conduct. Behavior is considered disorderly if a teacher is prevented from starting an activity or lesson, or has to stop instruction to address the disruption. 4. Inappropriate Displays of Affection Students will not engage in inappropriate displays of affection, such as kissing or long embraces of a personal nature. 5. Inappropriate Dress and Grooming A student will not dress or groom in a manner that disrupts the educational process or is detrimental to the health, safety or welfare of others. A student will not dress in a manner that is distracting or indecent, to the extent that it interferes with the learning and teaching process. 6. Insubordination/Unruly Conduct A student will not ignore or refuse to comply with directions or instructions given by school authorities. Refusing to open a book, write an assignment, work with another student, work in a group, take a test or do any other class or school-related activity not listed herein, refusing to leave a hallway or any other location by a school staff member, or running away from school staff when told to stop constitutes unruly conduct. 7. Leaving School Without Permission
A student will not leave the school building, classroom, cafeteria, assigned area, or campus without permission from authorized school personnel. 8. Negligent or Improper Operation of a Motor Vehicle A student will not negligently operate a motor vehicle on school property, so as to endanger the property, safety, health, or welfare of others. 9. Possession of Inappropriate Personal Property A student will not possess personal property that is prohibited by school rules or that is disruptive to teaching and learning, including but not limited to pornographic or obscene material, laser lights, personal entertainment devices, computer games, electronic pagers or beepers, radios, television sets, cassette players, compact disc players, telephones, or other personal communication devices. Certain devices may be permitted for health or other reasons, if approved by the principal. 10. Profanity and/or Obscenity Toward Students A student will not orally, in writing, electronically, or with photographs or drawings, direct profanity or insulting, obscene gestures toward any other student. A list of unacceptable words will be available for parent/guardian review upon request. 11. Sexual Harassment (Level I) A student will not use words, pictures, objects, gestures, or other actions relating to sexual activity or a person’s gender that cause embarrassment, discomfort, or a reluctance to participate in school activities. 12. Smoking A student will not smoke, use tobacco, or possess any substance containing tobacco in any area under the control of a school district, including all activities or events supervised by the school district. 13. Tardiness A student will not fail to be in his or her place of instruction at the assigned time without a valid excuse. 14. Technology Abuse A student will not violate the district’s “Technology Use Guidelines.” 15. Trespassing A student will not enter upon the premises of the school district, other than the location to which the student is assigned, without authorization from proper school authorities. If removed, suspended, or expelled from school, a student will not return to the school premises without permission of the proper school authorities.
16. Truancy A student will not fail to report to the school’s assigned class or activity without prior permission, knowledge or excuse by the school or parent/guardian. SCHOOL RESPONSES TO LEVEL I VIOLATIONS: School administrators and staff may use appropriate intervention strategies, as determined by local district policies including, but not limited to, staff and student/parent conferences, auxiliary staff intervention and counseling programs, student programs for conflict resolution and peer mediation, and programs for anger management and violence prevention. Any of the following intervention strategies and disciplinary actions may be used: • Administrator/student conference or reprimand; • Administrator and teacher-parent/guardian conferences; • Referrals and conferences involving various support staff or agencies; • Daily/weekly progress reports; • Behavioral contracts; • Change in student’s class schedule; • School service assignment; • Confiscation of inappropriate item; • Restitution/restoration; • Before- and/or after-school detention; • Denial of participation in class and/or school activities;
• Weekend detention; • In-school suspension; • Other intervention strategies, as needed; • Out-of-school suspension (short-term) from one (1) school day up to and including ten (10) school days; • Law enforcement agency notification.





LEVEL II VIOLATIONS: Depending upon severity or repetition, a Level II violation may be reclassified as a Level III violation. 1. Bullying/Harassment/Intimidation “Bullying, harassment or intimidation” means any gesture or written, verbal, or physical act that a reasonable person, under the circumstances, should know will have the effect or harming a student or damaging the student’s property, placing a student in reasonable fear of harm to the student’s person or damage to the student’s property, or that has the effect of insulting or demeaning any student or group of students in such a way as to disrupt or interfere with the school’s educational mission or the education of any student. Bullying, harassment or intimidation includes, but is not limited to, such a gesture or written, verbal, or physical act, that is reasonably perceived as being motivated by a student’s religion, race, color, national origin, age, sex, sexual orientation, disability, height, weight, socioeconomic status, or by any other distinguishing characteristic. 2. Destruction of Property A student will not intentionally cause destruction of property of the school or others. Actions that impair the use of something are destructive. Ruining bulletin boards, intentionally clogging the plumbing system, breaking light bulbs or fixtures, and damaging school equipment to the point where repair is necessary are acts of property destruction. 3. Failure to Serve Assigned Detention A student will not fail to serve an assigned detention of which students and/or parents/guardians have been notified. 4. False Identification A student will not use another person’s identification or give false identification to any school official with intent to deceive school personnel or falsely obtain money or property. 5. Fighting A student will not physically fight with another person. Self-defense or defense of others may be taken into account in determining whether this provision has been violated. 6. Forgery A student will not sign the name of another person for the purpose of defrauding school personnel or the Board of Education. 7. Fraud A student will not deceive another or cause another to be deceived by false or misleading information in order to obtain anything of value. 8. Gambling A student will not engage in any game of chance or contest wherein money or other items of monetary value are awarded to the winner, except for those games and contests authorized as official school functions. 9. Gang Activity A student will not, by use of violence, force, coercion, threat of violence, or gang activity, cause disruption or obstruction to the educational process. Gangs are defined as organized groups of students and/or adults who engage in activities that threaten the safety of the general populace, compromise the general community order, and/or interfere with the school district’s education mission. Gang activity includes:
a. Wearing or displaying any clothing, jewelry, colors, or insignia that intentionally identifies the student as a member of a gang, or otherwise symbolizes support of a gang. b. Using any word, phrase, written symbol, or gesture that intentionally identifies a student as a member of a gang, or otherwise symbolizes support of a gang. c. Gathering of two or more persons for purposes of engaging in activities or discussions promoting gangs. d. Recruiting student(s) for gangs.
10. Hazing A student will not haze or conspire to engage in hazing of another. As used in this section, “hazing” includes any method of initiation or pre-initiation into a student organization or any pastime, or amusement, engaged in with respect to such an organization which causes, or is likely to cause, bodily danger, physical harm, personal harm, or personal degradation or disgrace. The term “hazing” does not include customary athletic events or similar contests or competitions. 11. Improper, Negligent, or Reckless Operation of a Motor Vehicle A student will not intentionally or recklessly operate a motor vehicle, so as to endanger the safety, health or welfare of others on school property. 12. Loitering A student will not remain or linger on school property without a legitimate purpose and/or without proper authority. 13. Profanity and/or Obscenity Toward Staff A student will not verbally, in writing, electronically, or with photographs or drawings, direct profanity or insulting, obscene gestures toward any school district staff members or adult volunteers. 14. Sexual Harassment (Level II) A student will not make unwelcome sexual advances, request sexual favors or engage in verbal communication or physical conduct of a sexual nature with or toward any other student, school district personnel or adult volunteers. 15. Theft or Possession of Stolen Property A student will not, without permission of the owner or custodian of the property, take property or have in his or her possession property valued at $100.00 or less which does not belong to the student. 16. Threat/Coercion A student will not threaten another with bodily harm. A student will not coerce another to act or refrain from acting.




SCHOOL RESPONSES TO LEVEL II VIOLATIONS: Intervention strategies are not limited to those listed herein. Other methods of addressing misconduct may be more appropriate, depending upon the circumstances. Any or all of the following intervention strategies and disciplinary actions may be used: • Any school response to a Level I violation, listed above; • Out-of-school suspension (short-term) for one (1) school day, up to and including ten (10) school days.
NOTE: Fighting poses an immediate threat to student safety. In most cases, out-of-school suspension is imposed even for a first offense. The length of suspension will depend on severity or repetition. • Long-term suspension or expulsion; • Law enforcement agency notification; • Denial of driving privileges.
Fighting will usually result in an immediate 3 to 5 day OSS on first offense and long-term suspension or expulsion on second offense.

LEVEL III VIOLATIONS: Depending on severity or repetition, a Level I or Level II violation may be reclassified as a Level III. 1. Alcohol and Drugs A student will not possess, use, offer to buy or sell, or purport to buy or sell, a controlled substance, dangerous drug, prescription drug, counterfeit drug, intoxicating substance, or alcohol. A student legally in possession of prescribed medication will not be in violation of this section as long as his/her use and possession of the prescribed medication is authorized at school. 2. Arson (Starting a Fire) A student will not intentionally, by means of starting a fire, cause harm to any property or person, or participate in the burning of any property or person. If a student commits arson in a school building, on school grounds or other school property, the school board or its designee shall expel the student from the school district permanently, subject to possible reinstatement, pursuant to MCL 380.1311(5). (MCL 380.1311[2]). “Arson” means a felony violation as set forth in Chapter X of the Michigan Penal Code. (MCL 750.71 to MCL 750.80). 3. Extortion A student will not make another person do any act against his or her will, by force or threat of force, expressed or implied. 4. False Fire Alarm or Bomb Report; Tampering with Fire Alarm System Unless an emergency exists, a student will not intentionally sound a fire alarm or cause a fire alarm to be sounded, nor will a student falsely communicate or cause to be communicated that a bomb is located in a building or on school property, or at a school-related event. These acts are prohibited, irrespective of the whereabouts of the student. A student will not destroy, damage, or otherwise tamper with a fire alarm system in a school building. If a student enrolled in grade 6 or above makes a bomb threat or similar threat directed at a school building, other school property, or a school-related event, then the school board or its designee shall suspend or expel the student from the school district for a period of time as determined in the discretion of the school board, or its designee. (MCL 380.1311a[2]). 5. Felony A student will not commit a criminal act that results in being convicted or, in some cases, charged with a felony offense. 6. Fireworks A student will not possess, handle, transmit, conceal, or use any fireworks or firecrackers. 7. Interference with School Authorities A student will not interfere with administrators, teachers or other school personnel by threat of force or violence. 8. Physical Assault A student will not physically assault another person. If a student enrolled in grade 6 or above commits a physical assault at school against another student, then the school board or its designee shall suspend or expel the student from the school district for up to 180 school days. (MCL 380.1310[1]). If a student enrolled in grade 6 or above commits a physical assault at school against a person employed by, or engaged as a volunteer or contractor by the school board, then the school board or its designee shall expel the student from the school district permanently, subject to possible reinstatement under MCL 380.1311a(5). (MCL 380.1311a[1]). “Physical assault” means intentionally causing or attempting to cause physical harm to another through force or violence. (MCL 380.1310[3][b], MCL 380.1311a[12][b]). 9. Robbery A student will not take or attempt to take from another person any property, by force or threat of force, expressed or implied.


10. Sexual Assault A student will not sexually assault another person. If a student commits criminal sexual conduct in a school building, on school grounds or any other school property, the school board or its designee shall expel the student from the school district permanently, subject to possible reinstatement, pursuant to MCL 380.1311(5). (MCL 380.1311[2]). “Criminal sexual conduct” means a violation as set forth in Chapter LXXVI of the Michigan Penal Code. (MCL 750.520b to MCL 750.520g). 11. Theft or Possession of Stolen Property A student will not, without permission of the owner or custodian of the property, take property or have in his or her possession property valued at more than $100.00 that does not belong to the student. 12. Verbal Assault Against an Employee Verbal Assaults Any student in grade 6 or above who commits a verbal assault on school property, on a school bus or other school related vehicle, or at a school sponsored activity or event against an Academy employee or against a person engaged as a volunteer or contractor for the Academy shall be suspended or expelled, depending upon the circumstances, for up to one hundred eighty (180) days. “Verbal assault” means a threat of an immediate harmful or offensive touching, coupled with an apparent immediate ability to commit same, and which puts a person in a reasonable apprehension of such touching; or, the use of offensive language directed at a person, where such language is likely to provoke a reasonable person to physical violence; a bomb threat (or similar threat) directed at a school building, other school property, or a school related event. For purposes of this policy, the definition of assault also includes written threats. If a student enrolled in grade 6 or above commits a verbal assault, as defined by school board policy, at school against a person employed by or engaged as a volunteer or contractor by the school board, then the school board or its designee shall suspend or expel the student from the school district for a period of time as determined at the discretion of the school board or its designee. (MCL 380.1311a[2] ). 13. Weapons: Dangerous Instruments A student will not possess, handle, transmit, or use a dangerous instrument capable of harming another person. A “dangerous instrument” means any device intended to cause injury or bodily harm, any device used in a threatening manner that could cause injury or bodily harm, or any device that is primarily used for self-protection. Dangerous instruments include, but are not limited to, chemical mace, pepper gas or like substances; stun guns; BB guns; pellet guns; razors; or box cutters. 14. Weapons: Dangerous Weapons A student will not possess, handle, transmit, or use as a dangerous weapon, an instrument capable of harming another person. A “dangerous weapon” means a firearm, dagger, dirk, stiletto, knife with a blade over three inches in length, pocketknife opened by a mechanical device, iron bar, or brass knuckles. (MCL 380.1313). A “firearm,” as defined in section 921, title 18 of the United States Code (18 U.S.C. § 921) means: • Any weapon (including a starter gun) which will or is designed to, or may readily be converted to expel a projectile by action of an explosive; • The frame or receiver of any such weapon; • Any firearm muffler or firearm silencer; or • Any destructive device.

The term “firearm” does not include an antique firearm (18 U.S.C § 921).

State law requires the school board or its designee to permanently expel from the school district a student who possesses a “dangerous weapon” in a “weapon-free school zone,” subject to possible reinstatement, pursuant to MCL 380.1311(5). (MCL 380.1311[2]). However, a school board is not required to expel a student for possessing a weapon if the student establishes in a clear and convincing manner at least one of the following: • The object or instrument possessed by the student was not possessed by the student for use as a weapon, or for direct or indirect delivery to another person for use as a weapon; • The weapon was not knowingly possessed by the student; • The student did not know or have reason to know that the object or instrument possessed by the student constituted a dangerous weapon; • The weapon was possessed by the student at the suggestion, request, or direction of, or with the express permission of, school or police authorities.


“Weapon-free school zone” means school property and a vehicle used by a school to transport students to or from school property. (MCL 750.237a). “School property” means a building, playing field, or property used for school purposes to impart instruction to children or used for functions and events sponsored by a school, except a building used primarily for adult education or college extension courses. (MCL 750.237a). If a dangerous weapon is found in the possession of a student while the student is in attendance at school or a school activity, or while the student is en route to or from school on a school bus, the superintendent or the school district or intermediate school district, or his or her designee, shall immediately report that finding to the student’s parent or legal guardian and the local law enforcement agency. (MCL 380.1313[1]). 15. Weapons: Use of Legitimate Tools as Weapons A student will not use a legitimate tool, instrument, or equipment as a weapon including, but not limited to, pens, pencils, compasses, or combs, with the intent to harm another.
SCHOOL RESPONSES TO LEVEL III VIOLATIONS: Any or all of the following intervention strategies or disciplinary actions may be used: • Any school response to a Levels I or II violation, listed above; • Long-term suspension or expulsion;
[NOTE: Drug-related behaviors pose an immediate threat to student safety. In all Level III drug-related cases, out-of-school suspension is imposed even for the first offense.] • Placement in an alternative education program or transfer to another building; • In the event a student is expelled for possession of a dangerous weapon in a weapon-free school zone, arson in a school building or on school grounds, or criminal sexual conduct in a school building or on school grounds, the school board shall ensure that, within three days after the expulsion, an official of the school district refers the individual to the appropriate county department of the family independence agency or county community mental health agency, and notifies the individual’s parent or legal guardian or, if the individual is at least age 18 or is an emancipated minor, notifies the individual of the referral. (MCL 380.1311[4]). • Requesting an emotional, behavioral, and/or chemical dependency evaluation and treatment and/ or counseling recommendation. The intervention strategy or discipline may require the student to follow any or all treatment recommendations of the evaluation. The evaluation must be from a source approved by the administration. ANTI_BULLYING POLICY: (K-8) (9-12) The Madison Academy board of education prohibits acts of harassment or bullying. The board of education has determined that a safe and civil environment in school is necessary for students to learn and achieve high
academic standards. Harassment or bullying, like other disruptive or violent behaviors, is conduct that disrupts both a student’s ability to learn and a school’s ability to educate its students in a safe environment. Demonstration of appropriate behavior, treating others with civility and respect, and refusing to tolerate harassment or bullying is expected of administrators, faculty, staff, and volunteers to provide positive examples for student behavior. "Harassment or bullying" is any gesture or written, verbal, graphic, or physical act (including electronically transmitted acts – i.e. internet, cell phone, personal digital assistant (pda), or wireless hand held device) that is reasonably perceived as being motivated either by any actual or perceived characteristic, such as race, color, religion, ancestry, national origin, gender, sexual orientation, gender identity and expression; or a mental, physical, or sensory disability or impairment; or by any other distinguishing characteristic. Such behavior is considered harassment or bullying whether it takes place on or off school property, at any school-sponsored function, or in a school vehicle. “Harassment” is conduct that meets all of the following criteria: • is directed at one or more pupils; • substantially interferes with educational opportunities, benefits, or programs of one or more pupils; • adversely affects the ability of a pupil to participate in or benefit from the school district’s educational programs or activities because the conduct, as reasonably perceived by the pupil, is so severe, pervasive, and objectively offensive as to have this effect; and, • is based on a pupil’s actual or perceived distinguishing characteristic (see above), or is based on an association with another person who has or is perceived to have any of these characteristics. “Bullying” is conduct that meets all of the following criteria: • is directed at one or more pupils; • substantially interferes with educational opportunities, benefits, or programs of one or more pupils; • adversely affects the ability of a pupil to participate in or benefit from the school district’s educational programs or activities by placing the pupil in reasonable fear of physical harm or by causing emotional distress; and, • is based on a pupil’s actual or perceived distinguishing characteristic (see above), or is based on an association with another person who has or is perceived to have any of these characteristics. The Madison Academy board of education expects students to conduct themselves in a manner in keeping with their levels of development, maturity, and demonstrated capabilities with a proper regard for the rights and welfare of other students, school staff, volunteers, and contractors. The Madison Academy board of education believes that standards for student behavior must be set cooperatively through interaction among the students, parents and guardians, staff, and community members of the school district, producing an atmosphere that encourages students to grow in self-discipline. The development of this atmosphere requires respect for self and others, as well as for district and community property on the part of students, staff, and community members. The Madison Academy board of education believes that the best discipline is self-imposed, and that it is the responsibility of staff to use disciplinary situations as opportunities for helping students learn to assume responsibility and the consequences of their behavior. Staff members who interact with students shall apply best practices designed to prevent
discipline problems and encourage students’ abilities to develop self-discipline. Since bystander support of harassment or bullying can support these behaviors, the district prohibits both active and passive support for acts of harassment or bullying. The staff should encourage students to support students who walk away from these acts when they see them, constructively attempt to stop them, or report them to the designated authority. The Madison Academy board of education requires its school administrators to develop and implement procedures that ensure both the appropriate consequences and remedial responses to a student or staff member who commits one or more acts of harassment or bullying. The following factors, at a minimum, shall be given full consideration by school administrators in the development of the procedures for determining appropriate consequences and remedial measures for each act of harassment or bullying. Factors for Determining Consequences • Age, development, and maturity levels of the parties involved • Degree of harm • Surrounding circumstances • Nature and severity of the behavior(s) • Incidences of past or continuing pattern(s) of behavior • Relationship between the parties involved • Context in which the alleged incident(s) occurred Factors for Determining Remedial Measures Personal • Life skill competencies • Experiential deficiencies • Social relationships • Strengths • Talents • Traits • Interests • Hobbies • Extra-curricular activities • Classroom participation • Academic performance Environmental • School culture • School climate • Student-staff relationships and staff behavior toward the student • General staff management of classrooms or other educational environments • Staff ability to prevent and de-escalate difficult or inflammatory situations • Social-emotional and behavioral supports • Social relationships • Community activities • Neighborhood culture • Family situation Consequences and appropriate remedial actions for a student or staff member who commits one or more acts of harassment or bullying may range from positive behavioral interventions up to and including suspension or expulsion, in the case of a student, or suspension or termination in the case of an employee, as set forth in the board of education’s approved code of student conduct or employee handbook.
Consequences for a student who commits an act of harassment or bullying shall be unique to the individual incident and will vary in method and severity according to the nature of the behavior, the developmental age of the student, and the student’s history of problem behaviors and performance, and must be consistent with the board of education’s approved code of student conduct. Remedial measures shall be designed to: correct the problem behavior; prevent another occurrence of the behavior; and protect the victim of the act. Effective discipline should employ a school-wide approach to adopt a rubric of bullying offenses and the associated consequences. The consequences and remedial measures may include, but are not limited to, the examples listed below: Examples of Consequences • Admonishment • Temporary removal from the classroom • Loss of privileges • Classroom or administrative detention • Referral to disciplinarian • In-school suspension during the school week or the weekend, for students • Out-of-school suspension • Legal action • Expulsion or termination Examples of Remedial Measures Personal • Framing the aggressive behavior as a failed attempt to solve a real problem or reach a goal. The adult assists the misbehaving student to find a better way to solve the problem or meet the goal. • Restitution and restoration • Transformative conferencing/restorative justice • Peer support group • Corrective instruction or other relevant learning or service experience • Supportive discipline to increase accountability for the bullying offense • Supportive interventions, including participation of an Intervention and Referral Services team, peer mediation, etc. • Behavioral assessment or evaluation, including, but not limited to, a referral to a Child Study Team, as appropriate • Behavioral management plan, with benchmarks that are closely monitored • Involvement of school disciplinarian • Student counseling • Parent conferences • Student treatment • Student therapy Environmental (Classroom, School Building, or School District) • Set a time, place, and person to help the bully reflect on the offending behavior, maintaining an emotionally-neutral and strength-based approach • School and community surveys or other strategies for determining the conditions contributing to harassment, intimidation, or bullying • School culture change • School climate improvement • Adoption of research-based, systemic bullying prevention programs • Modifications of schedules • Adjustments in hallway traffic • Modifications in student routes or patterns traveling to and from school • Targeted use of monitors (e.g., hallway, cafeteria, bus)
• General professional development programs for certificated and non-certificated staff • Professional development plans for involved staff • Disciplinary action for school staff who contributed to the problem • Parent conferences • Referral to Family counseling • Involvement of parent-teacher organizations • Involvement of community-based organizations • Development of a general bullying response plan • Peer support groups • Law enforcement involvement (e.g., school resource officer, juvenile officer) The Madison Academy board of education requires the principal and/or the principal’s designee at each school to be responsible for receiving complaints alleging violations of this policy. All school employees are required to report alleged violations of this policy to the principal or the principal’s designee. All other members of the school community, including students, parents, volunteers, and visitors, are encouraged to report any act that may be a violation of this policy. Reports may be made anonymously, but formal disciplinary action may not be based solely on the basis of an anonymous report. The Madison Academy board of education requires the principal and/or the principal’s designee to be responsible for determining whether an alleged act constitutes a violation of this policy. In so doing, the principal and/or the principal’s designee shall conduct a prompt, thorough, and complete investigation of each alleged incident. The investigation is to be completed within three school days after a report or complaint is made. The Madison Academy board of education prohibits reprisal or retaliation against any person who reports an act of harassment or bullying. The consequences and appropriate remedial action for a person who engages in reprisal or retaliation shall be determined by the administrator after consideration of the nature, severity, and circumstances of the act. The Madison Academy board of education prohibits any person from falsely accusing another as a means of harassment or bullying. The consequences and appropriate remedial action for a person found to have falsely accused another as a means of harassment or bullying may range from positive behavioral interventions up to and including suspension or expulsion. Consequences and appropriate remedial action for a school employee found to have falsely accused another as a means of harassment or bullying shall be disciplined in accordance with district policies, procedures, and agreements. The Madison Academy board of education requires school officials to annually disseminate the policy to all school staff, students, and parents, along with a statement explaining that it applies to all applicable acts of harassment and bullying that occur on school property, at school-sponsored functions, or on a school bus. The chief school administrator shall develop an annual process for discussing the school district policy on harassment and bullying with students and staff. The school district shall incorporate information regarding the policy against harassment or bullying into each school employee training program and handbook.


School Activities (K-8) (9-12)
A student who is suspended from school for any reason will not be allowed to practice, participate in, or attend any school activity, regardless of location, during the suspension (including weekends and/or holidays). Students who are suspended out-of-school (OSS) are to be removed from campus immediately following due process and are not to be on school grounds for any reason while suspended.
Maintaining Class Progress (K-8) (9-12) When appropriate in the judgment of the principal, a suspended student may maintain academic progress under the terms and conditions set by the principal. A suspended student must request work prior to serving their suspension. Requests made after the suspension may not be granted. DUE PROCESS PROCEDURES (K-8) (9-12) Short-Term Suspension Except in extraordinary circumstances, alleged violations of the Code of Student Conduct are initially handled at the student’s school. If a short-term suspension is contemplated, the principal or assistant principal shall provide the student with oral or written notice of the charges or allegations, and an explanation of the evidence or basis for the charges. The student shall be given the opportunity to present an explanation or a differing statement of the facts. If the misconduct is determined, the principal may authorize disciplinary action in accordance with this Code of Student Conduct, including short-term suspensions. Students whose presence pose a continuing danger to persons or property, or an ongoing threat of disrupting the educational process, may be immediately removed from the school without prior notice, explanation, or opportunity to respond. In such cases, the above procedures shall be provided as soon as practical. The student and parent/guardian shall be notified of the circumstances and action taken.



Expulsion
The student and parent/guardian shall be notified of the allegation; the recommended disciplinary action; the time, date and location of the hearing; and of their right to attend and participate in the hearing. The board of education or its designee shall conduct a hearing, which may be recorded. The student shall be advised of the alleged violation and be given an explanation of the facts. The explanation may include the written or oral testimony of others.
At the request of the student or the student’s parents, the board of education may meet in a closed session to “consider the dismissal, suspension, or disciplining of a student.” (MCL 15.268[b]). The student and parent/guardian may be represented at the hearing by an attorney or other adult. Written or oral evidence may be presented at the hearing on behalf of the student. After the hearing, the board of education or its designee shall issue a decision, including a determination of disciplinary action.


Appeal to Board of Education for Reconsideration A student aggrieved by the decision of the board of education may, within five (5) days of receipt of the decision, petition the board of education for the opportunity to request review or reconsideration by the board or its designee. The petition shall be in writing and contain the reasons that the board or its designee’s decision should be reviewed or reconsidered. The board of education may grant or deny the request for an appeal or request for reconsideration. If granted, the board shall notify the student in
writing of the procedures to be used for the appeal or request for reconsideration.
Suspension and Expulsion of Students Receiving or Otherwise Eligible for Special Education Students previously identified under state and federal regulations as eligible for special education are entitled to an extra measure of consideration for the disability in student discipline procedures. Also, other due process provisions are triggered for any student if a review of a student’s record indicates significant prior knowledge about a potential but unidentified disability. School personnel are advised to consult with their local and intermediate district administrators for special education and to refer to the most recent edition of Special Education Considerations in Student Disciplinary Procedures (Michigan Department of Education).


Interviews of Students by Police or Other Public Agencies (K-8) (9-12) The school district endeavors to cooperate with law enforcement agencies. Students may be interviewed in school by law enforcement officials. School officials will grant law enforcement interviews with a student after considering the: (1) type of incident; (2) seriousness of the incident; (3) age and maturity of the student; (4) relationship of the incident to school and the educational process; and (5) whether time is of the essence. When practical, school personnel will be present during the police interview, and an attempt will be made to contact the parent/guardian prior to the interview if time permits. If the student is a minor and the parent was not present during the interview, the parent/guardian will be notified by the Principal or designee that an interview has taken place.
Notification to Law Enforcement Agencies (K-8) (9-12) State law requires each school board to comply with the statewide school safety policy adopted by the Superintendent of Public Instruction, Attorney General, and Director of Michigan State Police on October 4, 1999. (MCL 380.1308). The statewide school safety policy requires the following types of incidents occurring at school be reported to a local law enforcement agency: Armed Student or Hostage Robbery or Extortion Suspected Armed Student Unauthorized Removal of Student Weapons on School Property Threat of Suicide Death or Homicide Suicide Attempt Drive-By Shooting Larceny (Theft) Physical Assault (Fights) Intruders (Trespassing) Bomb Threat Illegal Drug Use or Overdose Explosion Drug Possession or Drug Sale Arson Vandalism or Destruction of Property Sexual Assault Minor in Possession of Alcoholic Liquor or Tobacco Products (Criminal Sexual Conduct) Bus Incident or Bus Accident




SATURDAY SCHOOL RULES AND PROCEDURES STUDENTS MUST BE IN MADISON ACADEMY DRESS CODE (when Implemented) ● Students must report to the Saturday School Room when they arrive at school and should be in the correct room by 8:00. Tardies to Saturday School or Check-Ins/Check-Outs (excused or
unexcused will result in an extra day of Saturday School unless approved by the administration). Absences from Saturday School will result in a 1-day Out of School Suspension. Other privileges may be restricted until the missed Saturday School is made up. ● The Saturday School Monitor will e-mail Administration to notify them who is in Saturday School at 8:05AM any student whose name does not appear on this email will be considered absent and the above conditions apply. ● Students must bring books, paper, pencil, pens, and other materials to Saturday School. ● The Saturday School instructor will assign students a seat. Students will remain seated at all times. Only essential movements related to the completion of assigned tasks will be allowed. ● Students will not sleep or rest their heads on arms, desk, wall, etc. at any time. ● Students will not talk to other students, pass notes, or make any noises. ● Students will not eat candy or chew gum while in Saturday School. ● Students may speak only when instructed to do so by the Saturday School instructor. ● Students are expected to complete all work assigned by teachers or the Saturday School instructor. ● Students will be given bathroom breaks as deemed appropriate by the Saturday School instructor. The Saturday School instructor will escort the students to the bathroom. ● Students will not be allowed to use the phone unless there is an emergency. ● Students will follow all Board of Directors policies and school rules while in Saturday School. ● Students will not be allowed to participate in any after school activities, such as band, athletic events or drama, the day they are in Saturday School. ● Students will follow Madison Academy dress code while in Saturday School. ● Students will surrender all cell phones to the Saturday School instructor upon entering the Saturday School room. Phones will be returned to student at the end of the day. Should parents need to contact students during the day, calling the main office is required. ● The instructor will contact parent/guardian of each student assigned to Saturday School to share information about student conduct and progress as well as to update contact information including email address. ● Students will not mark on desks, chairs, study carrels, etc. Any defacing of the Saturday School facility (or other school property) will be considered an act of vandalism. ● Any verbal instruction given by an administrator or Saturday School instructor shall supersede these printed rules and procedures. ● Any violation of rules may result in additional days of Saturday School. The Saturday School instructor can assign extra days of Saturday School. The student may be referred back to an administrator; this may result in OUT OF SCHOOL SUSPENSION. Following the OSS, the student will return to Saturday School for remaining days of assignment. ● Saturday School may be assigned by Administration only and in the following increments: 1-day and 2-day. After these have been assigned and served, Saturday School is no longer an option.




IN-SCHOOL SUSPENSION RULES AND PROCEDURES (when implemented) 1. Students must report to the ISS Room when they arrive at school, students should report to the office if they arrive at school before 8:00. The ISS instructor will get breakfast for students if necessary on the way to ISS Room. Tardies to ISS or Check-Ins/Check-Outs (excused or unexcused will result in an extra day of ISS unless approved by the administration). Absences from ISS will be made up before returning to regular classes. 2. The ISS instructor will e-mail teachers 1st period to notify them who is in ISS. 3. Students must bring books, paper, pencil, pens, and other materials to ISS. 4. The ISS instructor will assign students a seat. Students will remain seated at all times. Only essential movements related to the completion of assigned tasks will be allowed. 5. Students will not sleep or rest their heads on arms, desk, wall, etc. at any time. 6. Students will not talk to other students or make any noises. 7. Students will not pass notes to anyone.
8. Students will not eat candy or chew gum while in ISS. 9. Students may speak only when instructed to do so by the ISS instructor. 10. Students are expected to complete all work assigned by teachers or the ISS instructor. 11. Students will be brought lunch or students can bring lunch from home and eat it in the ISS room. Drinks or food other than breakfast or lunch will not be allowed in the ISS room. 12. Students will be given bathroom breaks as deemed appropriate by the ISS instructor. The ISS instructor will escort the students to the bathroom. 13. Students may have the opportunity to talk with a counselor during the time they are assigned to ISS during times when the counselor is available. Counselor availability will be determined by interoffice email or chat message. 14. Students will not be allowed to use the phone unless there is an emergency. 15. Students will follow all school board policies and school rules while in ISS. 16. Students will not be allowed to participate in any after school activities, such as band, athletic events or drama, the day they are in ISS. 17. Students will follow Madison Academy dress code while in ISS. 18. Students will surrender all cell phones to the ISS instructor upon entering the ISS room. Phones will be returned to student at the end of the day. Should parents need to contact students during the day, calling the main office is required. 19. The instructor will contact parent/guardian of each student assigned to ISS to share information about student conduct and progress as well as to update contact information including email address. 20. Students will not mark on desks, chairs, study carrels, etc. Any defacing of the ISS facility (or other school property) will be considered an act of vandalism. 21. Any verbal instruction given by an administrator or ISS instructor shall supersede these printed rules and procedures. 22. Any violation of rules may result in additional days of ISS. The ISS instructor can assign extra days of ISS. The student may be referred back to an administrator; this may result in OUT OF SCHOOL SUSPENSION. Following the OSS, the student will return to ISS for remaining days of assignment. 23. ISS may be assigned by Administration only and in the following increments: 2-day, 3-day, 5-day. After these have been assigned and served, ISS is no longer an option. 24. Special Education students must serve ISS in their assigned rooms during their prescribed time (up to and including the entirety of the school day) and MUST follow the above guidelines except when prescribed accommodations (504 or IEP) dictate. DRESS AND APPEARANCE CODE Madison Academy holds high expectations for our students’ success and has adopted the following uniform dress code: Any and all requests for exception to this code must be handled PRIOR to attendance on campus. Exceptions for religious observance must be determined by the Board at a scheduled meeting.
A. General Clothing Guidelines All students will wear a polo style shirt with the Madison logo embroidered on the front. The shirts come in (for grades K-5) maroon, navy blue and white and (for grades 6-8) red, black, and gray, in grades 9-12) maroon, tan, and light blue, in both short and long sleeves, and may be purchased from the school. The student may wear a shirt or turtleneck under the Madison uniform shirt. This undershirt must be plain, free of writing, and in the solid uniform colors. Plain button down sweaters may be worn over the Madison uniform shirt and also are to be in the colors of grade appropriate uniform colors mentioned above. The only sweatshirt allowed to be worn in the classroom is a Madison logo hoodie. No other hoodie, coat, sweatshirt, zipper jacket, or vest will be allowed to be worn in the classroom. Students will need to be dressed for the weather conditions for outside play. This clothing will be stored in lockers when not being used outdoors. B. Girls
Skirts, jumpers, skorts, Capris, knee length docker style shorts, or slacks in SOLID black, navy blue or tan khaki. NO GAUCHOS, PAJAMAS, OR SKINNY JEANS ALLOWED. Skirts, jumpers, and skorts must be knee length when seated. NO BARE MIDRIFFS allowed. Torso must be appropriately covered. No jean clothing of any color Girls who have pierced ears may wear ONE small plain stud in each ear to keep each ear open. When Slacks have belt loops, a belt must be worn. Shirts must be fully tucked into pants except in PE classes. Belts must be free of adornment and of simple, solid design without large ornate or distracting closures. No stretch pants C. Boys Slacks or Shorts must be uniform, Dockers style, cargo or corduroy in black, navy blue or tan khaki. When slacks have belt loops, a belt must be worn. Pants may not sag and should be worn at waist level at all times. No earrings or ear studs at school No jean clothing of any color NO SKINNY JEANS at all. Including Jean days Shirts must be fully tucked into pants except in PE classes. Shirts must be sized to tuck in pants. (if the shirt cannot be tucked due to size, it is not allowed) Belts must be free of adornment and of simple, solid design without large ornate or distracting closures. D. Both boys and girls No jewelry except for a watch. No body piercing or tattoos visible under any circumstances. Necklaces may be worn under shirts provided that they are not visible. Shirts must be fully tucked into pants except in PE classes. Belts must be free of adornment and of simple, solid design without large ornate or distracting closures.

E. Shoes Shoes can be any shoe as long as the toe is enclosed. Females may wear a closed-toe sandal with a strap on the back. Additional athletic shoes are required for all grades for PE class. Heels are to be no higher than 1 inch in size. Soles are to be no higher than ½ inch. No Heelies or house shoes allowed. (Administrative determination on all dress-code decisions)
HAIR/MAKEUP
A. Girls Hair must be clean, and neat and free of unnatural or distracting colors. Hairstyles determined to be distracting by the staff will not be allowed. Makeup determined to be distracting by the staff will not be allowed. Students in grades 3 and above will dress for gym class. No hats are permitted.
B. Boys Hair must be clean, neat, free of unnatural or distracting colors, out of the eyes. No initials, distracting wavy lines, cut-in designs, spiked hair, Mohawks, fauxhawks. Hairstyles determined to be distracting by the staff will not be allowed. Facial hair must be neat. No makeup allowed except clear lip protectant. No nail polish allowed.
No hats are permitted.

FRIDAY JEAN DAY (K-8) (9-12) On designated Fridays only, students are allowed to wear a denim bottom, as in the guidelines below, for their uniform. If there is no school on a Friday, then there is no jean day that week.

The bottom may be denim material that has no writing inappropriate writing, and is free of rips, tears, or holes. The top of the uniform may be a Madison tee shirt or the Madison logo shirt only. All other parts of the uniform remain the same.
*NOT EVERY FRIDAY IS A JEAN DAY The privilege of participation in jean day by an individual student, or group of students will be determined by the teacher, or administration and can be based upon behavior. FIELD TRIPS, FINE ARTS NIGHTS, AND ASSEMBLY UNIFORM (K-8) (9-12) Parents will be given the opportunity to purchase their child’s field day uniform in the fall so the student may wear this shirt for field trips. The following guidelines apply:

Outdoor field trip: Student may wear their class color field day shirt with a pair of jeans. Appropriate footwear and outside wear also needed. (elementary) Indoor field trip: Elementary students are to wear their Madison logo shirt with a navy blue bottom. Dress code socks and shoes apply. Middle School students are to wear their Madison logo shirt with a navy bottom. Dress code socks and shoes apply. GENERAL REMARKS ON DRESS AND APPEARANCE (K-8) (9-12)
As a part of our health and wellness program, all students are expected to maintain high standards of cleanliness in their person and their clothes. We expect the clothes to be freshly laundered and free of rips, tears, and holes. Students are to bathe daily. They should come to school looking and smelling clean. Arms, faces, and legs should be free of any writing, tattoos, or stickers. Parents will be contacted if there is a problem in this area.


Assembly (K-8) (9-12)
On some days throughout the year students will participate in assemblies. This is a time of fun, learning, team and school spirit. During assemblies, students and family are expected to act responsibly and respectfully.
When entering, leaving or during the assembly, each student should: ● Walk quietly in a single-file line with their teacher or designated staff member. ● Enter the assembly quietly and quickly following any directions given for seating. ● Pay attention and NO TALKING during the assembly except when asked. ● Show positive actions only; no put-downs, boos, or laughing, etc. ● Excessive noise will be requested to be controlled and then the student will be removed if not remedied. ● Leave quietly and quickly following their teacher or designated staff member. ● Leave in a single-file line.

Hallway Expectations Students are expected to conduct themselves in an orderly and courteous manner in our hallways.
When in the hallways of Madison Academy, students are expected to: ● Walk in a quiet, single-file line on the right side of the hallway. ● Students are to refrain from running, pushing, shoving, hitting or tripping other students. ● Students are to refrain from slamming locker doors, banging on lockers or walls, or yelling. ● Students are not to jump, touch lights, door frames, ceiling tiles, walls, or school clocks. ● Students are to refrain from touching any school artwork or class projects displayed on tables or walls in the hallway.

*There are several safety alarms throughout our hallways and touching them may trigger them. Students are not to touch these alarms and may face disciplinary consequences should they do so.

General Classroom Expectations Each teacher will provide their students with a copy of their classroom rules and procedures. Students are expected to abide by these guidelines at all times. Whether the class is being supervised by the teacher, other staff member, guest teacher, substitute teacher, or volunteer parent students are expected to conduct themselves by: ● Arriving at each class and being seated on time. ● Bringing the required materials to class daily. ● Following classroom rules and procedures established by their teacher, as well as other school rules. ● Receive permission before leaving the classroom or school area. ● Cooperate with the teacher. ● Be courteous and kind to all classmates as well as all students in the school.
Recess (K-8) Physical activity is beneficial to children’s proper growth and provides an effective outlet for excess energy. As part of our wellness philosophy, all K-7 students will receive up to a 20 minute recess as part of their school day. This recess period will be supervised by teaching staff and scheduled by them as it fits best within the daily schedule. Because fresh air is so important to developing lungs, students will go outside for classroom recess except in cases of hard rain, freezing rain, or temperature or wind chill below 20 degrees (recess or a like activity will be conducted indoors whenever possible). Please provide appropriate outdoor clothing for the weather. This may include hats, gloves, mittens, boots, coats, or jackets. These items are necessary and expected as the school cannot provide these for the students. Younger students in grades 4 and below will benefit greatly from the use of snow pants. If the proper clothing is not provided, then students will not be able to play outside.
Students in kindergarten will also receive an extra 15 minute recess in the morning and afternoon supervised by their classroom teacher. Students in grades first through second may receive one additional 15 minute recess either in the morning or the afternoon period supervised and scheduled by their classroom teacher.

Students are expected to use recess and playground equipment safely and conduct themselves in a safe and courteous manner. Any student not using the equipment appropriately or misbehaving will be subject to behavioral consequences. Continued unsafe or disruptive behavior may result in more severe disciplinary action.
Computer Lab and Laptop Computers ((K-8) (9-12) Students will have use of computers in our lab or from the laptop cart. Students are to follow all rules and guidelines set forth by the Madison Academy Board of Directors and the Madison Academy technology use policies. Parents will need to sign a release yearly to ensure they are of the understanding of the policies and procedures. If the Internet Permission slip is not signed then the student will not be allowed to use the Internet at Madison Academy. Violation of the acceptable use policy may result in limited use of technology.
CHEATING (Academic Misconduct) (K-8) (9-12) Cheating is a serious offence that cannot be tolerated at Madison Academy. It is a flaw that becomes a mark against the student’s character. It includes but is not limited to the following: 1. Using a cheat sheet 2. Collaborating with another student for answers 3. Having someone else do the work and let it stand as your own 4. Copying from another person’s work 5. Not doing all the work and pretending it is all done 6. Changing wrong answers on a corrected test
In the event of academic misconduct, a failing grade on the assignment (including projects and tests) will be issued to any student involved in the
SCHOOL SUPPLIES (K-8) (9-12) School supply lists vary from teacher to teacher and are on file in the office for the parent to receive a copy. LUNCH SHIFTS AND FOOD The lunch shifts may vary from year to year but will consist of a combination lunch/recess time. Please check with your child’s teacher as to their lunch shift. We will serve a hot lunch for those who wish to participate, or students may bring a sack lunch. Hot lunches must be ordered in advanced on a pick and choose basis. Daily orders will not be accepted.
Microwaves are not available for heating student lunches. MADISON ACADEMY PARENT TEACHER ORGANIZATION (PTO) (K-8) (9-12) The Madison Academy PTO is an organization of parents, teachers, and friends of the school formed to promote the school and provide needs and services we would not ordinarily have. We encourage all parents to take an active interest in and to cooperate with the PTO. This is your chance to make major contributions to your child’s education.
FUNDRAISING (K-8) (9-12)
Madison Academy will conduct fundraisers during the school year. They are a valuable tool in providing things we cannot purchase otherwise, and can help make up any shortages in the school experience. When fundraising is done, we try to select the least troublesome ones we can find. We do ask our school families to do their part in supporting the effort. Any additional fundraising must be approved by the PTO at a meeting at least one month in advance of the project.
FIRE, TORNADO, AND EMERGENCY DRILLS (K-8) (9-12) During the course of the school year Madison will conduct at least 8 fire drills, 2 tornado drills and 2 emergency drills. Records of these activities will be kept in the school office. Said records will contain the date, time and results of the drills. Any disruption of these drills will be dealt with seriously as these drills are crucial to the maintenance of safety. There is not to be talking by students during the entire drill including the return to class.


FINAL NOTES
STUDENT RESPONSIBILITIES (K-8) (9-12) Students are expected to attend school regularly, punctually, and to devote their energy to learning, under the supervision of the school staff. In addition to observing and understanding all of the rules of conduct of the school, students are expected to recognize that there are established channels through which rules and conditions can be appealed.
PARENT RESPONSIBILITIES (K-8) (9-12) Parents are expected to insure regular and punctual attendance of their children, establish and maintain appropriate communications with Madison Academy, and assume responsibility for working cooperatively with the school personnel in resolving behavioral problems. Parents are also responsible for helping their child attend fine arts performances. Parents are our students' first role models and are expected to support the school staff in a manner that reflects responsibility and respect. If a problem arises, parents are encouraged to meet with the teacher and or administration to calmly work out a solution. In the unfortunate event that a parent or visitor allows their emotions to get the better of them and communication becomes aggressive, loud, or confrontational, that person will be asked to leave the grounds and schedule another time to further discuss the issue. In the interest of the emotional and physical well-being of our students, the school environment needs to be a model of safety and stability. Whether in-person, written, or by phone should be calm and non-confrontational. If communication from a parent/guardian or other visitor becomes inappropriate, the communication will be halted and another attempt will be made at a later time to rectify the matter.
It is encouraged that every parent become a part of Madison Academy and volunteer time to better the education of our students. There are many opportunities for volunteering and employment. REVISION RIGHTS (K6) (K-8) (9-12) This handbook and its policies are effective as of August, 2012 The school administration reserves the right to update and revise this document as is necessary. When such changes occur, a new revised handbook will be issued or notification in Parent Newsletter or other distributed notification in written form will be used.
CONCLUSION Once again we extend a warm welcome to every student and family. Working together as a team, we can and will have a successful school year. Thank you for your commitment to Madison Academy.

Sample Attendance Notification Letters
Date: ______________________________________ Dear Parents: Your child, _____________________________ has ____________________ absences for the school year. This is your: __________ 1st notification because of 3 absences Date(s) ______________________________________ __________ 2nd notification because of 8 absences Date(s) ______________________________________ __________ 3rd notification because of 13 absences Date(s) ______________________________________ __________ A conference is required with ____________________________________________ on _____________________________ A provided in the Michigan School Code, all children between the age of six and sixteen must be enrolled in a public or private accredited school on a regular basis. If the child is not in school, the district will file formal charges against the parents. In is your responsibility to make sure your child, _____________________________________ arrives at school by __________ am daily. Please notify the school at 810-655-2949, if your child is unable to attend school. We are here to help and provide the best possible education for your child. Thank you for your cooperation. Sincerely, _________________________________________________________ Staff Signature Date: __________________________________ Re: _____________________________________ Dear: _________________________________________ It has been brought to my attention that your child has a serious attendance problem. I hope that you can help in correcting this situation. It is important for you to be aware of the classes in which your child has been absent. Non-attendance and incomplete work required by the teacher will result in class failure and the necessity of the class being repeated. Enclosed is a list of your child's classes and the amount of absences that he/she has been absent in each class. These absences are from the official attendance report as of ____________________________________ . As you can verify from this list and the amount of absences, ___________________________________ is in need of guidance to alter the present habit of non-attendance. Madison Academy has an attendance policy and the school will enforce class closure/suspension of non-attendance. As provided in the Michigan School Code, all children between the ages of 6 and 16 years old must attend public or private accredited school on a regular basis. Student who are truant from school will be petitioned to the Genesee County Family Court. You and your child will be required to appear in Court and respond to these charges.
If you have any questions, please feel free to call me at 810-655-2949, extension 104. Sincerely, Student Facilitator



Madison Academy Policies
Student Acceptable Use Policy
Madison Academy Student Acceptable Use Policy Madison Academy considers the following uses of the Internet and World Wide Web (WWW) unacceptable, and just cause for taking disciplinary action, revoking privileges, and/or initiating legal action: 1. Personal Safety a. Students shall not post personal contact information about themselves or other people. Personal contact information includes address, telephone, school address, work address, etc. b. Students shall not agree to meet with someone they have met online without their parents’ approval and participation. c. Students shall promptly disclose to their teacher and or other school employee any message they receive that is inappropriate or makes them feel uncomfortable. 2. Illegal Activities a. Students shall not attempt to gain unauthorized access to the Wide Area Network (WAN) or to any other Local Area Network (LAN) or computer system through the WAN, or go beyond their authorized access. This includes attempting to log in through another person's account or access another person's files. These actions are illegal, even if only for the purpose of browsing. b. Students shall not make deliberate attempts to disrupt the computer system performance or destroy data by spreading computer viruses or by any other means. These actions are illegal. c. Students will not use the system to engage in any other illegal act, such as arranging for a drug sale or the purchase of alcohol, engaging in criminal gang activity, threatening the safety of another person, etc. d. Students shall not use Madison Academy's computing resources for commercial or financial gain or fraud. e. Students shall not use the system for political lobbying (Unless teacher directed as part of an administrationapproved activity). Students may use the system to communicate with their elected representatives and to express their opinion on political issues. f. Students shall not post chain letters. g. Students shall not post anonymous messages. 3. System Security a. Students shall be responsible for the use of their individual account, if assigned, and should take all reasonable precautions to prevent others from being able to use their account. Under no conditions should a student provide their account information and/or password to another person. b. Students shall immediately notify the teacher if they suspect or have identified a possible security problem. Users will not go looking for security problems, because this may be construed as an illegal attempt to gain access c. Students shall avoid the inadvertent spread of computer viruses by following the Madison Academy virus protection procedures if they download software. 4. Inappropriate Language Restrictions against Inappropriate Language apply to public messages, private messages and material posted on Web pages. For the purpose of this policy, Inappropriate Language can be considered to include, not necessarily limited to, the following clarifications: a. Students shall not use obscene, profane, lewd, vulgar, rude, inflammatory, racist, sexist, threatening, or disrespectful language. b. Students shall not post information that, if acted upon, could cause damage or a danger of disruption. c. Students shall not engage in personal attacks, including prejudicial or discriminatory attacks. d. Students shall not harass another person. Harassment is persistently acting in manner that distresses or annoys another person. If a student is told by a person to stop sending them messages, the student must stop sending messages to that person. e. Students shall not knowingly or recklessly post false or defamatory information about person or organization.
5. Respect for Privacy a. Students shall not repost a message that was sent to them privately without permission of the person who sent them the message. b. Students shall not post private information about another person. 6. Respecting Resource Limits Every effort shall be taken not to waste finite resources. Students shall not download extensive files unless absolutely necessary. If necessary, students will download the file at a time when the system is not being heavily used and immediately remove the files from the system computer to their personal computer. 7. Plagiarism and Copyright Infringement a. Students shall not plagiarize works that they find on the Internet. Plagiarism is taking the ideas or writings or others and presenting them as if they were original to the user. b. Students shall respect the rights of copyright owners. Copyright infringement occurs when a individual inappropriately reproduces a work that is protected by a copyright. If a work contains language that specifies acceptable use of that work, the student should follow the expressed requirements. If the student is unsure whether they can use a work, they should request permission from the author or copyright owner. 8. Access to Inappropriate Material For the purpose of this policy, Inappropriate Materials are those materials including, but not limited to, any materials not in support of the system's curriculum. a. Students shall not use the WAN to access material that is profane or obscene, that advocates illegal acts, or that advocates violence or discrimination towards other people. b. If a student inadvertently accesses such information, they should immediately disclose the inadvertent access to the computer teacher at their school. This will protect students against an allegation they have intentionally violated the Acceptable Use Policy. Consequences of Violations In the event there is an allegation that a student has violated the District Acceptable Use Policy, the student will be provided with notice and a hearing in the manner set forth in the disciplinary code(s) of Madison Academy. Disciplinary action shall be tailored to meet specific concerns related to the violation and to assist the students in gaining the self-discipline necessary to behave appropriately in an electronic environment. If the alleged violation also involves a violation of other provisions of the disciplinary code(s) of Madison Academy, the violation will be handled in accord with the due process provisions of the school and the school district currently in place. It is every student's responsibility to cooperate in any investigation of a complaint or alleged violation of the policies by providing any information he/she possesses concerning the matters being investigated. Further, it is against city policy to attempt to alter, delete or destroy documents, files, etc. that are the subject of investigation. Students should realize that the Network Administrator can still recover files, which have been deleted. Consequences to violations include by are not limited to: •Suspension of Internet access; •Revocation of Internet access; •Suspension of Network privileges; •Revocation of Network privileges; •Suspension of computer access; •Revocation of computer access; •School suspension; •School expulsion; •Legal action and prosecution by the authorities. Madison Academy has the right to restrict or terminate anyone’s Network, Internet, and WWW access at any time for any reason. Further, Madison Academy has the right to monitor Network activity in any form that is deemed necessary to maintain the integrity of the Network. Student Acceptable Use Policy Registration Form I have read the Madison Academy Student Acceptable Use Policy for the Internet and the World Wide Web, and agree to use these resources in accordance thereof. Further, my parent(s) or guardian(s) and I have been advised that Madison Academy does not have control of the information on the Internet or the World Wide Web, which may contain material that is potentially offensive to some People. It is Madison Academy's intent to make Internet and World Wide Web access available to further educational goals and objectives. Madison Academy believes that the benefits to educators and students from access to the Internet and WWW, in the form of information resources and opportunities for collaboration, far exceed any disadvantages of access. But ultimately, the parent(s) or guardian(s) of minors are responsible for setting and conveying the standards that their child(ren) should follow. We get daily and weekly updates of new sites that contain inappropriate material and the academy blocks those sites on its server. To that end, Madison Academy supports and respects each family’s right to decide whether or not to allow their child(ren) to utilize the resources of the Internet and WWW. The student and his/her parent(s) or guardian(s) shall understand that student access to the Internet and WWW is being provided in support of the educational program. The specific conditions and services being offered will change from time to time. In addition, Madison Academy makes no warranties with respect to the academy's Wide
Area Network and Internet, WWW service, and it specifically assumes no responsibilities for: A. The content of any advice or information received by a student from a source outside the academy, or any costs or charges incurred as a result of seeing or accepting such advice; B. Any costs, liability or damages caused by the way the student chooses to use his/her Internet, WWW access: C. Any consequences of service interruptions or changes even if these disruptions arise from circumstances under the control of Madison Academy.
Student Permission Slip SCHOOL:_____________________________________________ Student Name(please print):____________________________ Grade:______________________ Date:____________________ I have discussed Internet Safety rules with my child. Signature of Parent/Guardian:____________________________ Date: _____________ IN ADDITION TO THE ABOVE SIGNATURES, PLEASE SIGN BELOW I give my child permission to use the Internet in the classroom for educational curricula reasons. NOTE: All Internet activities are teacher directed. Signature of Parent/Guardian:__________________________ Date: _____________ Print Parent/Guardian Name_________________________________
Publishing Student Work
We are encouraging all schools to have updated web pages for information and curriculum reasons. At certain times, a teacher might want to share student name, photo, or work on the web page or other publication. If you give permission for your child’s name, photo, or work to be shared, please initial below. Please place your initials in the space provided to the left of each statement to indicate your choice(s): _____ I give permission for my child’s name to appear on their student web page should one is developed. _____ I give permission for my child’s photo to appear on their student web page should one be developed. _____ I give permission for my child’s work to be displayed on or off school premises in relation to Madison Academy activities or initiatives. _____ I give permission for my child’s photo/work to be shown in other publications of the academy. Please return only this page – Keep all other pages for your future reference.

Possession of Cell Phone
I have read, understand, and agree to fully comply with Madison Academy's Cell Phone policy. Listed below are the identification details for the phone that my student will be carrying with my permission.
Parent Signature __________________________________ Date _____________________ Madison Academy School Calendar 2012-2013 School Hours K-8th grade- 7:45am- 3:15pm (Torrey Road) High School 7:15am-2:45pm (Genesee Road) August 29th Student/ Parent Orientation September 3rd Labor Day 4th First Day of School 10th Fall Global Scholars test begins
28th School Picture Day October 3rd Count Day/Pep Rally 5th Global Scholars Testing Ends 3rd-12th Greenbrier Fundraiser 10th SOAR Assembly 9th-17th MEAP Testing 15th Progress Reports Mailed
November 14th SOAR Assembly 19th-21st Finals/Trimester Ends 21st 22nd-23rd Thanksgiving Break 22nd Trimester II begins 30th Parent Teacher Conferences No School



December 3rd Wall of Fame Assembly 12th SOAR/Wall of Fame Assembly 14th Winter Dance (High School) 24th-1/1/13 Winter Break January 3rd School Resumes 9th SOAR Assembly 21st MLK No School 23rd Progress Reports Out February 6thCount Day/Pep Rally 11th-3/15 Re-enrollment 13th SOAR Assembly/Brotherhood Program 18th-22nd Mid-Winter/President’s Day Break 25th Classes Resume 27th-3/1 Trimester II Final Exams March 4th Open Enrollment Extended Hours 3:00-6:00 5th-8th Michigan Merit Exam-ACT 6thEnd of Trimester II 8th Parent/Teachers Conferences No School 11th-15th Spirit Week (High School) 13th SOAR Assembly/Wall of Fame Assembly 16th Open Enrollment Extended Hours 9:00-12:00 18th Wall of Fame Assembly 18th-28th Open Enrollment
19th-21st MME Make ups 28th-4/5 Spring Break April 8th Classes Resume 10th SOAR Assembly 24th Progress Reports Mailed 26th Spring Fling Dance (High School) May 1st Global Scholars Begins 6th-10th Teacher Appreciation Week 15th SOAR Meeting 18th Junior/Senior Prom 28th-31st Senior Finals 27th Memorial Day No School 31st Seniors Last Day
June 7th Graduation 10th-12th Finals 12th K-8 Field Day 13th HS Field Day, Kindergarten Graduation 14th Honors/Fame/Final Assembly 14th Last Day ½ Day 18th Last Day for Staff

ENROLLMENT PACKET

Complete all forms and return to: MADISON ACADEMY

Elementary Campus 6170 Torrey Rd. Flint, MI 48507 Office: (810) 655-2949
High School Campus 3266 S. Genesee Rd. Burton, MI 48519 Office: (810) 875-9050 Current or prospective students not returning completed forms may forfeit their place for 2015-16 

Dear Parent or Guardian: Welcome to Madison Academy. I’m pleased to inform you that your child’s application is being considered for enrollment. We are excited about the educational opportunities we will be able to offer the students in our community. To officially enroll your child in Madison Academy for the 2015-2016 school year, a student must be entering any grade from Pre-Kindergarten – 12th and complete the following steps: 1 Submit a complete enrollment form for each child attending Madison Academy. (See attached form) 2 Include with the application: ■ A copy of the applicant’s birth certificate ■ A copy of the applicant’s most recent report card (grades 1-12) ■ A full transcript (grades 7-12) ■ A copy of the applicant’s complete immunization record. ■ Please Note: If you object to having your child immunized, a waiver must be completed at the Genesee County Health Department. Please call (810) 257-3612, for additional information or to schedule an appointment. ■ A complete health report, signed by the appropriate medical personnel, must be turned in as soon as possible. ■ A copy of the applicant’s behavior records for the past 5 years. ■ A copy of the applicant’s most recent IEP (special education only) Special Note: Enrollment will be considered incomplete unless ALL indicated items are completed and returned. The above-completed forms may be mailed or returned to:

Elementary Campus High School Campus Madison Academy Madison Academy 6170 Torrey Rd 3266 S. Genesee Rd Flint, MI 48507 Burton, MI 48519 If you have any questions, please feel free to call the school at: 810-655-2949 (Elementary) or 810-875-9050 (High School). Sincerely, Tricia Osborne Joddi A. Mills Principal, Pre-K-8 Principal, High School
Enrollment Form Please print or type all information 2015-2016 School year

Enrollment Information: Grade in 2015-2016 ____________ Student Name (as it appears on birth certificate): Last_______________________First:_______________________ Middle: _______________ Name your child goes by: ___________________________________ Gender: Male / Female School District in which student lives: _____________________________________________ Address: _________________________City: ________________ State: _____ Zip: ______ Home Phone Number: _________________________________ Date of Birth: _______________Place of Birth: ____________________Age: _____________ (As it appears on birth certificate) Ethnicity: African American / Asian / Caucasian / Hispanic / Native American / Other _ Primary language spoken in the home______________________________

Previous School Attended _______________________________________________________ Highest Grade Completed ______________ Does your child have an IEP? Yes _____ No____ Is your child in a special education program? Yes_____ No_____

Parent/Legal Guardian Information: Parent/Legal Guardian Name (1): ____________________________Relationship: _________ Address: _______________________ City: ___________________State: ______ Zip: ______ Home Phone Number: _______________________ Work Phone Number: _______________ Cell Phone Number: _________________________ Alt. Number: ______________________ Email Address:_______________________________(Optional) Work Place: ____________________________________ Hours of Employment: __________ Parent/Legal Guardian Name (2): ____________________________Relationship: _________ Address: _______________________ City: __________________State: ______ Zip: ______ Home Phone Number: _______________________ Work Phone Number: _______________ Cell Phone Number: _________________________ Alt. Number: ______________________ Email Address:_______________________________(Optional) Work Place: ____________________________________ Hours of Employment: __________ Student resides with: Both Parents____Mother____Father_____Guardian____Other ___________ Mothers highest level of education: Did not complete high school____High School diploma or equivalent____ some college____2yr. degree____4yr. degree_____other___________Military_________ Fathers highest level of education: Did not complete high school____High school diploma or equivalent____ some college____2yr. degree____4yr. degree_____other___________Military_________

1

Sibling Information:

Names of other children living at home
Age Relationship to student
Grade Applying for 2015-16
Grade in 2014-15





Previous School Information: The last school student attended was: ___Non-Public in district ___Public in County ___Non-Public in State ___Public in State ___Out of State ___Out of USA ___No Previous School Why are you leaving your current school? ____________________________________________________________________________________ ____________________________________________________________________________________ ____________________________________________________________________________________ _______________ ________________________________________________ ____________________________ Parent/Guardian Signature Date How did you hear about Madison Academy? ___Newspaper ____ Church ___Radio ____ Other (Please Specify) ___Friends _______________________________ ___Relatives


2
REQUIRED EDUCATION INFORMATION



Student Name _______________________________________________________________________ Last First Middle Date of Birth ___________________ Age___________________ Grade ______________


Previous School attended? ________________________________________

Is your child currently under suspension? Yes_____ No______ From what school? ___________________________________

Date(s) _____________________________________________________________________________

Reason(s) ___________________________________________________________________________


Has your child been expelled? ________________

What school? ___________________________________

Date(s) _____________________________________________________________________________

Reason(s) ___________________________________________________________________________


Has your child been retained? _____________________Grade(s)______________________________

What school? _____________________________





____________________________________________________________________________________ Signature of Parent/Legal Guardian Date

3
SPECIAL EDUCATION INFORMATION



Student Name _______________________________________________________________________ Last First Middle Date of Birth ___________________ Age___________________ Grade ______________


Does your child have a current IEP ? _______________

Does your child have a current 504 Plan? ________________

Previous School attended? ________________________________________


Has your child been expelled? ________________

What school? ___________________________________

Date(s) _____________________________________________________________________________

Reason(s) ___________________________________________________________________________


Has your child been retained? _____________________Grade(s)______________________________

What school? _____________________________





____________________________________________________________________________________ Signature of Parent/Legal Guardian Date





4
MEDICAL CONDITION(S)


Student Name: ___________________________________________________________


_____ YES, My child has a medical condition / and or allergies.

_____NO, My child does not have a medical condition / and or allergies.


List Medical Condition / and or allergies in detail: ____________________________________________________________________________ ____________________________________________________________________________ ____________________________________________________________________________


● Please attach any relative information regarding the medical condition.


MEDICAL RELEASE


I,___________________________________________, do not hold Madison Academy (Parent’s name) responsible for unintentionally forgetting to administer medication to my child,

___________________________________________. (child’s name)

I understand that staff members can forget and I take this risk by asking

___________________________________________ to give the medication. (Office staff member name)

If I want to ensure that my child receives the medication, I have the right to come into the school and administer this medication to my child.

______________________________ _____________________ Parent Signature Date


5
AUTHORIZATION FOR RELEASE OF STUDENT RECORDS

Date: _____________________________

Student’s Name ________________________________________Age: ____________

Date of Birth: ____________________ Highest Grade completed: _____________

School Releasing Information: _________________________________________ Name of School _________________________________________ Street Address _________________________________________ City, State, Zip Code _________________________________________ Records Requested: Phone # ___Standard Education Report ___Immunization Record ___VHD certificate ___Psychological Report ___Spec. Ed & IEP ___Gifted Eligibility ___ESOL & ESL Record ___Disciplinary Report ___Other ________________

Is the student currently under suspension____Yes ____No If Yes, for how long?____________________________ For what reason? ______________________________ This release also confirms that this student has not been expelled by a former school due to a “Weapons in schools” infraction or “physical or verbal assault” infraction.

_________________________________________________________ Signature of Parent/Guardian confirming release information and no “Weapons in Schools” or “physical or verbal assault” infraction.

_____________________________________________________________________________ Signature of Former School Administrator confirming above

Please send information to: Madison Academy Elementary Madison Academy High School 6170 Torrey Rd. 3266 S. Genesee Rd. Flint, MI 48507 Burton, MI 48519 Fax # 810-655-2931 Fax # 810-877-6255

BOARD OF DIRECTORS FINANCES MADISON ACADEMY 6550/page 1 of 2
© National Charter Schools Institute

TRAVEL PAYMENT & REIMBURSEMENT


Travel expenses incurred for official business travel on behalf of the Board of Directors shall be limited to those expenses necessarily incurred by the employee in the performance of a public purpose authorized, in advance, in accordance with administrative guidelines. Payment and reimbursement rates for per diem meals, lodging, and mileage shall be approved by the Board annually. The Board shall establish mileage rates in accordance with the Federal IRS prescribed mileage rate.

Employees are expected to exercise the same care incurring travel expenses that a prudent person would exercise if traveling on personal business and expending personal funds. Unauthorized costs and additional expenses incurred for personal preference or convenience will not be reimbursed.

Unauthorized expenses include but are not limited to alcohol, movies, fines for traffic violations, and the entertainment/meals/lodging of spouses or guests.

All travel shall comply with the travel procedures and rates established in the administrative guidelines.



REIMBURSEMENT OF EXPENSES


Reference: MCL 380.1254; MCL 388.1764b


The Board shall pay or cause to be paid the actual and necessary expenses of its members and Educational Service Provider employees in the discharge of official duties or in the performance of functions authorized by the Board. The expenditure shall be a public record and shall be made available to a person upon request. The Board shall approve payment of an expense incurred by a Board member only if either (1) the Board, by a majority vote of its members at an open meeting, approved reimbursement of the specific expense before the expense was incurred, or (2) the expense is consistent with the following policy, and the Board approves the reimbursement before it is actually paid: The following categories of expenses shall be reimbursable: • Mileage for Board-related activities and meetings, not to exceed the then-current rate established by the Internal Revenue Service;  • Expenses of attending a Board-approved conference, including fees, parking, mileage, meals and housing  • Expenses related to purchase of printed or other materials relating to Board membership; and      



BOARD OF DIRECTORS FINANCES MADISON ACADEMY 6550/page 2 of 2
© National Charter Schools Institute
•  Expenses of attending a community or Academy-related event, if the individual attends as the designated representative of the Board.
The following categories of expenses shall not be reimbursable: • Expenses of attending a community or Academy-related event, if the individual attends as a private citizen;  • Entertainment expenses; and  • The purchase of alcoholic beverages.   A voucher detailing the amount and nature of each expense must be submitted to the Academy Board for approval at a Board meeting, prior to reimbursement.

BOARD OF DIRECTORS FINANCES MADISON ACADEMY 6320/page 1 of 3
© National Charter Schools Institute

PURCHASING

Reference: MCL 380.1267, 380.1274 et seq.

It is the policy of the Board of Directors that the Educational Service Provider seek at least three (3) price quotations on purchases of more than $20,000 for a single item, except in cases of emergency or when the materials purchased are of such a nature that price negotiations would not result in a savings to the Academy.

Purchases in a single transaction that are in excess of the dollar amount permitted by State statute shall require competitive bids and, whenever possible, have at least three (3) such bids for substantiation of purchase and shall require approval of the Board prior to purchase.

Competitive bids are not required for items purchased through the cooperative bulk purchasing program operated by the Michigan Department of Management and Budget pursuant to MCL 18.1263.

Competitive bids are not required for food purchases, unless food purchased in a single transaction costs $100,000 or more.

When food purchased in a single transaction exceeds $100,000 the Administrator shall, whenever possible, require three (3) competitive price quotations.

Bids shall be sealed and shall be opened by the Board Recording Secretary in the presence of at least one (1) witness. All orders or contracts should be awarded to the lowest responsible bidder, however, consideration can be given to:

A. the quality of the item(s) to be supplied;

B. its conformity with specifications;

C. suitability to the requirements of the Academy;

D. delivery terms;

E. past performance of the vendor.

In addition to the factors above, the Board may consider and provide a preference to bidders:

A. which use a Michigan-based business as the primary contractor.

For purposes of this preference a Michigan-based business means a business that would qualify for a Michigan preference for procurement contracts under MCL 18.1268, which requires that the businesses certify that since inception or during the last twelve (12) months it has done one of the following:

1. have filed a Michigan business tax return showing an allocation of income tax base to Michigan




BOARD OF DIRECTORS FINANCES MADISON ACADEMY 6320/page 2 of 3
© National Charter Schools Institute
2. have filed a Michigan income tax return showing income generated in or attributed to Michigan

3. withheld Michigan income tax from compensation paid to the bidder's owners and remitted the tax to the Michigan Department of Treasury

This preference shall not apply to any procurement or project using Federal funds, nor shall it be used if it would violate any Federal law or requirements.

The Board reserves the right to reject any and all bids.

Contracts can be awarded by the Educational Service Provider without Board approval for any single item or group of identical items costing less than $19,999. All other contracts require Board approval prior to purchase.

The Educational Service Provider is authorized to purchase all items within budget allocations.

The Board should be advised, for prior approval, of all purchases of equipment, materials, and services when the purchase was not contemplated during the budgeting process.

The Educational Service Provider is authorized to make emergency purchases, without prior approval, of those goods and/or services needed to keep the Academys in operation. Such purchases shall be brought to the Board's attention at the next regular meeting.

In order to promote efficiency and economy in the operation of the Academy, the Board requires that the Educational Service Provider periodically estimate requirements for standard items or classes of items and make quantity purchases on a bid basis to procure the lowest cost consistent with good quality.

Whenever storage facilities or other conditions make it impractical to receive total delivery at any one time, the total quantity to be shipped but with staggered delivery dates, shall be made a part of the bid specifications.

Before placing a purchase order, the Educational Service Provider check as to whether the proposed purchase is subject to bid, whether sufficient funds exist in the budget, and whether the material might be available elsewhere in the Academy. All purchase orders shall be numbered consecutively.

In the interests of economy, fairness, and efficiency in its business dealings, the Board requires that:

A. opportunity be provided to as many responsible suppliers as possible to do business with the Academy;

B. a prompt and courteous reception, insofar as conditions permit, be given to all who call on legitimate business matters;

C. upon the placement of a purchase order, the Educational Service Provider shall commit the expenditure against a specific line item to guard against the creation of liabilities in excess of appropriations.



BOARD OF DIRECTORS FINANCES MADISON ACADEMY 6320/page 3 of 3
© National Charter Schools Institute

D. The Educational Service Provider shall determine the amount of purchase which shall be allowed without a properly signed purchase order.

The Board may acquire office equipment as defined in law by lease, by installment payments, by entering into lease-purchase agreements, or by lease with an option to purchase, provided the contract sets forth the terms of such a purchase.

Procurement – Federal Grants

The Educational Service Provider shall maintain a procurement and contract administration system in accordance with the USDOE requirements (34 CFR 80.36) for the administration and management of Federal grants and federally-funded programs. The Academy shall maintain a compliance system that requires contractors to perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. Except as otherwise noted, procurement transactions shall conform to the provisions of this policy and administrative guidelines (AG 6320).

School Madison Academy Calendar Year 2015
Position Lead Administrator
Salary Annual $72,100.00
Retirement $5,830.00  
Insurance Medical/Vision Dental Life Teledoc Short Term Disability Long Term Disability Cash in Lieu
Mandatory Benefits Employer Paid Social Security Employer Paid Medicare FUTA – Federal Unemployment Insurance SUTA – State Unemployment Insurance Fed Pay back Workers Compensation
Total Compensation Including Benefits 
$ 2,000 (Buyout) Buyout $ 107.64 $ 349.56 $ 121.68 
$ 4,562.73 $ 1,067.08 $ 42.00 $ 810.90 $217.09 $ 87,208.68

October 12, 2015

To the School Board and Management of Madison Academy We have audited the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Madison Academy for the year ended June 30, 2015. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and OMB Circular AͲ133, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you. Professional standards also require that we communicate to you the following information related to our audit. Significant Audit Findings Qualitative Aspects of Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by Madison Academy are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year ended June 30, 2015. We noted no transactions entered into by Madison Academy during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period. Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the financial statements was:

Madison Academy October 12, 2015 Flint, Michigan Page 2 Management’s estimate of depreciation is based on management’s best judgment of the useful lives of the assets. We evaluated the key factors and assumptions used to develop the depreciable lives in determining that it is reasonable in relation to the financial statements taken as a whole. The financial statement disclosures are neutral, consistent, and clear. Difficulties Encountered in Performing the Audit We encountered no significant difficulties in dealing with management in performing and completing our audit. Corrected and Uncorrected Misstatements Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole. Disagreements with Management For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit. Management Representations We have requested certain representations from management that are included in the management representation letter dated October 12, 2015. Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Academy’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Madison Academy October 12, 2015 Flint, Michigan Page 3 Other Audit Findings or Issues We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Academy’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention. Other Matters We applied certain limited procedures to the Budgetary Comparison Schedule and the Schedule of Expenditures of Federal Awards, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the RSI and do not express an opinion or provide any assurance on the RSI. We were engaged to report on the Schedules of Revenues and Expenditures, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. Restriction of Use This information is intended solely for the use of the Board of Directors, and management of Madison Academy and is not intended to be, and should not be, used by anyone other than these specified parties. Very truly yours, Croskey Lanni, PC

David M. Croskey, CPA Thomas B. Lanni, CPA Carolyn A. Jones, CPA, CFP® MST Clifton F. Powell Jr., CPA, CFP®, PFS Roger J. DeJong, CPA Patrick M. Sweeney, CPA Leonard A. Geronemus, CPA, PFS
October 12, 2015 Madison Academy 6170 Torrey Road Flint, MI 48507

To Whom It May Concern:

Please be advised that there was not a separate management comment letter that was provided in connection with the audit of the financial statements for the year ended June 30, 2015. Very truly yours, Croskey Lanni, PC Patrick M. Sweeney, C.P.A.

Madison Academy Flint, Michigan Audited Financial Statements June 30, 2015
C O N T E N T S Page
Independent Auditor’s Report i Ͳ iii Management’s Discussion and Analysis iv Ͳ ix Basic Financial Statements Statement of Net Position 1 Statement of Activities 2 Combined Balance Sheet – All Governmental Funds 3 Reconciliation of Total Governmental Fund Balance to Net Position of Governmental Activities 4 Statement of Revenues, Expenditures and Changes in Fund Balance – All Governmental Funds 5 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balance of Governmental Funds to the Statement of Activities 6 Notes to Financial Statements 7 Ͳ 17 Supplemental Information Budgetary Comparison Schedule – General Fund 18 Schedule of Revenues – General Fund 19 Schedule of Expenditures – General Fund 20 Ͳ 21

C O N T E N T S – Continued

Page
AppendixͲ Federal Awards Report Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards AͲ1 Ͳ AͲ2 Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by Omb Circular AͲ133 AͲ3 Ͳ AͲ4 Schedule of Expenditures of Federal Awards AͲ5 Ͳ AͲ6 Reconciliation of Basic Financial Statements Federal Receivables and Revenue with Schedule of Expenditures of Federal Awards AͲ7 Notes to Schedule of Expenditures of Federal Awards AͲ8 Schedule of Findings and Questioned Costs AͲ9


345 Diversion Street Ɣ Suite 400 44725 Grand River Avenue Ɣ Suite 204 2505 NW Boca Raton Blvd. Ɣ Suite 202 Rochester, Michigan 48307 Novi, Michigan 48375 Boca Raton, Florida 33431-6652 Phone: 248.659.5300 Phone: 248.659.5300 Phone: 561.241.1040 Fax: 248.659.5305 Fax: 248.659.5305 Fax: 561.368.4641

www.croskeylanni.com
David M. Croskey, CPA Thomas B. Lanni, CPA Carolyn A. Jones, CPA, CFP® MST Clifton F. Powell Jr., CPA, CFP®, PFS Roger J. DeJong, CPA Patrick M. Sweeney, CPA Leonard A. Geronemus, CPA, PFS
INDEPENDENT AUDITOR’S REPORT
To the Board of Directors of Madison Academy We have audited the accompanying financial statements of the governmental activities, each major fund and the aggregate remaining fund information of Madison Academy, as of and for the year ended June 30, 2015, and the related notes to the financial statements, which collectively comprise Madison Academy’s basic financial statements as listed in the table of contents. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are the appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 

Opinions In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of governmental activities, each major fund, and the aggregate remaining fund information of Madison Academy, as of June 30, 2015, and the respective changes in financial position cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Required Supplementary Information Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and budgetary comparison information on pages iv Ͳ ix and 18 be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provided any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. Other Information Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise Madison Academy’s basic financial statements. The introductory section, combining and individual nonͲmajor fund financial statements, statistical section, and schedules of revenues and expenditures are presented for purposes of additional analysis and are not a required part of the basic financial statements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular AͲ 133, Audits of States, Local Governments, and NonͲProfit Organizations, and is also not a required part of the basic financial statements. The combining and individual nonͲmajor fund financial statements, the schedule of expenditures of federal awards, and schedules of revenues and expenditures are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the combining and individual nonͲmajor fund financial statements, the schedule of expenditures of federal awards, and schedules of revenues and expenditures are fairly stated, in all material respects, in relation to the basic financial statements as a whole. The introductory and statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them. ii 



Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 12, 2015 on our consideration of Madison Academy’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Madison Academy’s internal control over financial reporting and compliance.

Croskey Lanni, PC October 12, 2015 Rochester, Michigan iii
MANAGEMENT’S DISCUSSION AND ANALYSIS
This section of Madison Academy’s annual financial report presents our discussion and analysis of the school’s financial performance during the fiscal year that ended on June 30, 2015. Please read it in conjunction with the school’s financial statements, which immediately follow this section. FINANCIAL HIGHLIGHTS ™ The school’s financial status remains stable. ƒ The total cost of basic programs was $2,874,876. ™ Revenues were at 7,346,851 while expenditures were $5,817,371 in the General Fund. ƒ Blended enrollment used for state aid purposes was 865.63. ™ The school has a positive fund balance of $1,486,535. OVERVIEW OF THE FINANCIAL STATEMENTS This annual report consists of three parts – management’s discussion and analysis (this section), the basic financial statements and required supplementary information. The basic financial statements include two kinds of statements that present different views of the school: ƒ The first two statements are schoolͲwide financial statements that provide both shortͲterm and longͲ term information about the school’s overall financial status. ƒ The remaining statements are fund financial statements that focus on individual parts of the school, reporting the school’s operations in more detail. ƒ The governmental fund statements tell how basic services like regular and special education were financed. ƒ Fiduciary funds statements provide information about the financial relationships in which the school acts solely as a trustee or agent for the benefit of others. These consist of student activity funds held by the school on behalf of the student group. iv

Summary Detail The financial statements also include notes that explain some of the information in the statements and provide more detailed data. The statements are followed by a section of required supplementary information that further explains and supports the financial statements with a comparison of the school’s budget for the year. Figure AͲ1 shows how the various parts of this annual report are arranged and related to one another. Fund Financial Statements SchoolͲWide Statements Government Funds Fiduciary Funds Scope Entire school (except fiduciary funds) The activities of the school that are not proprietary or fiduciary, such as special education and building maintenance. Instances in which the school administers resources on behalf of someone else, such as scholarship programs and student activities monies Required Financial Statements *Statement of net position *Statement of activities *Balance sheet *Statement of revenues, expenditures and changes in fund balances *Statement of fiduciary net assets *Statement of changes in fiduciary net assets Accounting basis and measurement focus Accrual accounting and economic resources focus Modified accrual accounting and current financial resources Accrual accounting and economic resources focus Type of asset/liability information All assets and liabilities both financial and capital, shortͲ term and longͲterm Generally assets expected to be used up and liabilities that come due during the year or soon thereafter, no capital assets or longͲterm liabilities included All assets and liabilities, both shortͲ term and longͲterm Type of inflow/outflow information All revenues and expenses during year, regardless of when cash is received or paid Revenues for which cash is received during or soon after the end of the year, expenditures when goods or services have been received and the related liability is due and payable All additions and deductions during the year, regardless of when cash is received or paid v Figure AͲ1 Organization of Madison’s Annual Financial Report Management’s Discussion and Analysis Basic Financial Statements Required Supplementary Information Notes to Financial Statements SchoolͲWide Financial Statements Fund Financial Statements Figure AͲ2 Major Features of SchoolͲWide and Fund FinancialStatements
Figure AͲ2 summarizes the major features of the school’s financial statements, including the portion of the school’s activities they cover and the types of information they contain. The remainder of this overview section of management’s discussion and analysis highlights the structure and contents of each of the statements. SCHOOLͲWIDE STATEMENTS The schoolͲwide statements report information about the school as a whole using accounting methods similar to those used by privateͲsector companies. The statement of net position includes all of the school’s assets and liabilities. All of the current year’s revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid. The two schoolͲwide statements report the school’s net position and how it has changed. Net position – the difference between the school’s assets and liabilities – are one way to measure the school’s financial health or position. ™ Over time, increases or decreases in the school’s assets are an indicator of whether its financial position is improving or deteriorating, respectively. ™ To assess the overall health of the school, you need to consider additional nonͲfinancial factors such as changes in the school’s enrollment and the condition of school buildings and other facilities. FUND FINANCIAL STATEMENTS The fund financial statements provide more detailed information about the school’s funds, focusing on its most significant or “major” funds – not the school as a whole. Funds are accounting devices the school uses to keep track of specific sources of funding and spending on particular programs: ™ Governmental activities – Most of the school’s basic services are included in the general fund, such as regular and special education and administration. State foundation aid finances most of these activities. ™ The school establishes other funds to control and manage money for particular purposes (like repaying its longͲ term debts) or to show that it is properly using certain revenues. The school has one kind of fund: ™ Governmental funds – Most of the school’s basic services are included in governmental funds, which generally focus on (1) how cash and other financial assets that can readily be converted to cash flow in and out and (2) the balances left at yearͲend that are available for spending. Consequently, the governmental funds statements provide a detailed shortͲterm view that helps you determine whether there are more or fewer financial resources that can be spent in the near future to finance the school’s programs. Because this information does not encompass the additional longͲterm focus of the schoolͲwide statements, we provide additional information with governmental funds statements that explains the relationship (or differences) between them. vi
FINANCIAL ANALYSIS OF THE SCHOOL AS A WHOLE The school’s financial position is the product of many factors. General Fund Budgetary Analysis Over the course of the year, the school reviewed the annual operating budget several times. Financial Outlook Madison Academy’s financial forecast continues to be optimistic heading into the 2015/2016 school year. ™ Enrollment is expected to remain constant for the 2015Ͳ2016 school year.
2015 2014
3,410,823$ 3,383,366 $ 9,089,173 9,371,753

12,499,996 12,755,119
10,605,000 10,814,554 1,995,020 2,460,092
12,600,020 13,274,646
(212,029) (171,115) 112,005 (348,412)

(100,024)$ (519,527) $
Figure AͲ3 Madison Academy Net Position
Current and other assets Capital assets
Total assets
LongͲterm debt outstanding Other liabilities
Total liabilities
Net position: Restricted Unrestricted
Total net position


vii
Revenues: 2015 2014
4,118$ 5,720 $ 1,184,701 932,325
6,331,828 6,208,120 49,237 45,175
7,569,884 7,191,340
Expenses:
3,432,188 3,298,114 2,495,692 2,371,017 892,400 914,245 330,101 335,691
7,150,381 6,919,067
Change in net position 419,503 $ 272,273 $
Support services Interest on longͲterm debt Unallocated depreciation
Figure AͲ4 Changes in Madison Academy Net Position
Federal and state operating grants General revenues: State aid Ͳ unrestricted Miscellaneous
Total revenues
Instruction
Charges for services Program revenues:
Total expenses

CAPITAL ASSET AND DEBT ADMINISTRATION Capital Assets By the end of 2015, the school had invested $11,120,980 in capital assets, including buildings, computers and software. See table AͲ5 below for a listing of capital assets, and the accumulated depreciation.
Balance Balance June 30, 2015 June 30, 2014
Land 30,000 $ 30,000 $ Building 10,238,209 10,238,209 Equipment 852,771 805,251
Subtotal 11,120,980 11,073,460
Less: accumulated depreciation 2,031,807 1,701,706
Total capital assets 9,089,173 $ 9,371,754 $
Figure AͲ5 Madison Academy's Capital Assets


viii
FACTORS BEARING ON THE SCHOOL’S FUTURE x Continuation of positive enrollment trends x State aid foundation grant stabilization CONTACTING THE SCHOOL’S FINANCIAL MANAGEMENT This financial report is designed to provide our students, parents and creditors with a general overview of the school’s finances and to demonstrate the school’s accountability for the money it receives. If you have questions about this report or need additional information, contact the management office at: The Romine Group 7877 Stead, Utica, MI 48317 (586)731Ͳ5300 ix
MADISON ACADEMY STATEMENT OF NET POSITION JUNE 30, 2015 See Independent Auditor’s Report
Current Assets
Cash and cash equivalents 490,346 $ Investments 1,303,798 Due from other governmental units 1,565,134 Prepaid expenses 51,545
Total current assets 3,410,823
Capital Assets Ͳ Net of Accumulated Depreciation 9,089,173
Total assets and deferred outflows 12,499,996 $
Current Liabilities
Accounts payable 464,870 $ Notes payable 90,821 Due to other governmental units 1,022,866 Other accrued expenses 416,463 LongͲterm debt Ͳ current portion 135,000
Total current liabilities 2,130,020
LongͲTerm Debt Ͳ LongͲTerm Portion 10,470,000
Net Position
Net investment in capital assets (1,515,827) Restricted for debt services and capital projects 1,303,798 Unrestricted 112,005
Total net position (100,024)
Total liabilities, deferred inflows and net position 12,499,996 $
ASSETS AND DEFERRED OUTFLOWS
LIABILITIES, DEFERRED INFLOWS AND NET POSITION

See accompanying notes to financial statements
Ͳ 1 Ͳ
MADISON ACADEMY STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
Net (Expense) Revenues and Changes in Program Revenues Net Position Government Charges for Operating Type Expenses Services Grants Activities
Functions Instruction Basic programs 2,874,876 $ Ͳ $ 367,314 $ (2,507,562) $ Added needs 557,312 Ͳ 557,312 Ͳ Support services Pupil support services 44,315 Ͳ 44,315 Ͳ Instructional staff support services 30,547 Ͳ 10,077 (20,470) General administration 922,025 Ͳ Ͳ (922,025) School administration 542,574 Ͳ Ͳ (542,574) Business support services 43,698 Ͳ Ͳ (43,698) Operations and maintenance 479,154 Ͳ Ͳ (479,154) Pupil transportation services 161,035 Ͳ Ͳ (161,035) Central support services 2,069 Ͳ Ͳ (2,069) Athletic activities 31,660 Ͳ Ͳ (31,660) Food services 233,656 4,118 205,683 (23,855) Community services 4,959 Ͳ Ͳ (4,959) Unallocated depreciation 330,101 Ͳ Ͳ (330,101) Unallocated interest 892,400 Ͳ Ͳ (892,400)
Total primary government 7,150,381 $ 4,118 $ 1,184,701 $ (5,961,562)
General Purpose Revenues State school aid Ͳ unrestricted 6,331,828 Miscellaneous revenues 49,237 Total general purpose revenues 6,381,065
Change in net position 419,503
Net position Ͳ July 1, 2014 (519,527) Net position Ͳ June 30, 2015 (100,024) $
See accompanying notes to financial statements
Ͳ 2 Ͳ
MADISON ACADEMY COMBINED BALANCE SHEET – ALL GOVERNMENTAL FUNDS JUNE 30, 2015 See Independent Auditor’s Report
Debt NonͲMajor General Service Special Revenue Total
Cash and cash equivalents 490,346 $ Ͳ $ Ͳ $ 490,346 $ Investments 280,932 1,022,866 Ͳ 1,303,798 Due from other governmental units 1,565,134 Ͳ Ͳ 1,565,134 Due from other funds Ͳ Ͳ 3,037 3,037 Prepaid expenses 51,545 Ͳ Ͳ 51,545
Total assets 2,387,957 $ 1,022,866 $ 3,037 $ 3,413,860 $
Liabilities Accounts payable 464,870 $ Ͳ $ Ͳ $ 464,870 $ Notes payable 90,821 Ͳ Ͳ 90,821 Due to other governmental units Ͳ 1,022,866 Ͳ 1,022,866 Due to other funds 3,037 Ͳ Ͳ 3,037 Other accrued expenses 342,694 Ͳ Ͳ 342,694
Total liabilities 901,422 1,022,866 Ͳ 1,924,288
Fund Balance Nonspendable 51,545 Ͳ Ͳ 51,545 Restricted Ͳ Ͳ 3,037 3,037 Unassigned 1,434,990 Ͳ Ͳ 1,434,990
Total fund balance 1,486,535 Ͳ 3,037 1,489,572
Total liabilities and fund balance 2,387,957 $ 1,022,866 $ 3,037 $ 3,413,860 $
ASSETS
LIABILITIES AND FUND BALANCE

See accompanying notes to financial statements
Ͳ 3 Ͳ
MADISON ACADEMY RECONCILIATION OF TOTAL GOVERNMENTAL FUND BALANCE TO NET POSITION OF GOVERNMENTAL ACTIVITIES JUNE 30, 2015 See Independent Auditor’s Report Amounts reported for governmental activities in the statement of net position are different because:
Total Governmental Fund Balances 1,489,572 $
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds. The cost of the assets is $11,120,980 and the accumulated depreciation is $2,031,807. 9,089,173
Interest is not payable until due in governmental activities and, therefore, is not recorded in the funds. (73,769)
LongͲterm liabilities are not due and payable in the current period and, therefore, are not reported in the funds. (10,605,000)
Net Position of Governmental Activities (100,024) $






See accompanying notes to financial statements
Ͳ 4 Ͳ
MADISON ACADEMY STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE – ALL GOVERNMENTAL FUNDS FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report Debt NonͲMajor General Service Special Revenue Total
Revenues Local sources 49,237 $ Ͳ $ 4,118 $ 53,355 $ State sources 6,866,736 Ͳ 1,677 6,868,413 Federal sources 384,954 Ͳ 217,238 602,192 Interdistrict sources 45,924 Ͳ Ͳ 45,924
Total governmental fund revenues 7,346,851 Ͳ 223,033 7,569,884
Expenditures Instruction Basic programs 2,874,876 Ͳ Ͳ 2,874,876 Added needs 557,312 Ͳ Ͳ 557,312 Support services Pupil support services 44,316 Ͳ Ͳ 44,316 Instructional staff support services 30,547 Ͳ Ͳ 30,547 General administration 922,025 Ͳ Ͳ 922,025 School administration 542,574 Ͳ Ͳ 542,574 Business support services 31,639 12,059 Ͳ 43,698 Operations and maintenance 479,154 Ͳ Ͳ 479,154 Pupil transportation services 161,035 Ͳ Ͳ 161,035 Central support services 2,069 Ͳ Ͳ 2,069 Athletic activities 31,660 Ͳ Ͳ 31,660 Food services Ͳ Ͳ 233,656 233,656 Community services 4,959 Ͳ Ͳ 4,959 Capital outlay 47,521 Ͳ Ͳ 47,521 Debt principal and interest 87,684 1,015,075 Ͳ 1,102,759
Total governmental fund expenditures 5,817,371 1,027,134 233,656 7,078,161
Excess (deficiency) of revenues over expenditures 1,529,480 (1,027,134) (10,623) 491,723 Other Financing Sources (Uses) Operating transfers in Ͳ 1,027,134 Ͳ 1,027,134 Operating transfers out (1,027,134) Ͳ Ͳ (1,027,134)
Total other financing sources (uses) (1,027,134) 1,027,134 Ͳ Ͳ Excess (deficiency) of revenues and other financing sources over expenditures and other uses 502,346 Ͳ (10,623) 491,723 Fund balance Ͳ July 1, 2014 984,189 Ͳ 13,660 997,849 Fund balance Ͳ June 30, 2015 1,486,535 $ Ͳ $ 3,037 $ 1,489,572 $ See accompanying notes to financial statements Ͳ 5 Ͳ
MADISON ACADEMY RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE OF GOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report Amounts reported for governmental activities in the statement of activities are different because:
Net Change in Fund Balances Ͳ Total Governmental Funds 491,723 $
Governmental funds report capital outlays as expenditures. However, in the statement of activities, assets are capitalized and the cost is allocated over their estimated useful lives and reported as depreciation and amortization expense. This is the amount by which capital outlays exceeded depreciation and amortization in the current period.
Capital outlay 47,521 $ Depreciation and amortization expense (330,101) (282,580)
The governmental funds report loan proceeds as an other financing source, while repayment of loan principal is reported as an expenditure. Interest is recognized as an expenditure in the governmental funds when it is due. The net effect of these differences in the treatment of general loan obligations is as follows:
Repayment of loan principal 209,554 $ Interest expense 806 210,360
Change in Net Position of Governmental Activities 419,503 $

See accompanying notes to financial statements
Ͳ 6 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accounting policies of Madison Academy (the “Academy”) conform to generally accepted accounting principles applicable to public school academies. The following is a summary of the significant accounting policies: Reporting Entity Madison Academy was formed as a public school academy pursuant to the Michigan School Code of 1976, as amended by Act No. 362 of the Public Acts of 1993 and Act No. 416 of the Public Acts of 1994. The Academy filed articles of incorporation as a nonprofit corporation pursuant to the provisions of the Michigan Nonprofit Corporation Act of 1982, as amended, on March 25, 2004, and began operation in July 2004. In August 2004, the Academy entered into an eightͲyear contract with the Bay Mills Community College Board of Trustees to charter a public school academy. The contract has been subsequently renewed another 8 years through June 30, 2020. The contract requires the Academy to act exclusively as a governmental agency and not undertake any action inconsistent with its status as an entity authorized to receive state school aid funds pursuant to the State constitution. The College’s Board of Trustees is the fiscal agent for the Academy and is responsible for overseeing the Academy’s compliance with the contract and all applicable laws. The Academy pays the Bay Mills Community College Board of Trustees three percent of state aid as administrative fees. Total administrative fees paid for the year ended June 30, 2015 were approximately $197,700. In July 2008, the Academy entered into a threeͲyear agreement with The Romine Group Inc., “TRG”. That agreement has been subsequently renewed to run concurrently with the authorizer agreement. Under the terms of this agreement, TRG provides a variety of services including financial management, educational programs and consulting as well as teacher training. The Academy is obligated to pay TRG ten percent of its state aid and federal program funds. The total paid for these services amounted to approximately $692,100 for the year ended June 30, 2015. The accompanying financial statements have been prepared in accordance with criteria established by the Governmental Accounting Standards Board for determining the various governmental organizations to be included in the reporting entity. These criteria include significant operational or financial relationships with the public school Academy. Based on application of criteria, the Academy does not contain component units. Fund Financial Statements Fund financial statements report detailed information about the Academy. The focus of governmental fund financial statements is on major funds rather than reporting funds by type. Each major fund is presented in a separate column. NonͲmajor funds are aggregated and presented in a single column. Basis of Presentation – Fund Accounting The accounts of the Academy are organized on the basis of funds. The operations of a fund are accounted for with a separate set of selfͲbalancing accounts that comprise its assets, liabilities, fund balance, revenue and expenditures. Government resources are allocated to and accounted for in individual funds based on the purposes for which they are to be spent and the means by which spending activities are controlled. The various funds are grouped, in the combined financial statements in this report, into generic fund types in two broad fund categories. Ͳ 7 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
NOTE 1 Ͳ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Ͳ Continued Governmental Funds A governmental fund is a fund through which most academy functions typically are financed. The acquisition, use and balances of the Academy’s expendable financial resources and the related current liabilities are accounted for through a governmental fund. General Fund Ͳ The general fund is used to record the general operations of the Academy pertaining to education and those operations not provided for in other funds. Included are all transactions related to the approved current operating budget. Special Revenue Fund Ͳ The special revenue fund is used to account for the food service program operations. The special revenue fund is a subsidiary operation and is an obligation of the general fund. Therefore any shortfall in the special revenue fund will be covered by an operating transfer from the general fund. Debt Service Fund Ͳ The debt service fund is used to record certain revenue and the payment of interest, principal and other expenditures on longͲterm debt. Capital Projects Fund Ͳ The capital projects fund, which the Academy does not currently maintain, accounts for financial resources to be used for the acquisition, construction, or improvement of capital facilities. Fiduciary Fund Ͳ The fiduciary fund, which the Academy dos not currently maintain, is used to account for assets held by the Academy in a trustee capacity or as an agent. The agency fund is custodial in nature and does not involve the measurement of results of operations. Governmental and agency funds utilize the modified accrual basis of accounting. Modifications in such method from the accrual basis are as follows: a. Revenue that is both measurable and available for use to finance operations is recorded as revenue when earned. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Academy considers revenues to be available if they are collected within sixty days of the end of the current fiscal period. b. Payments for inventoriable types of supplies, which are not significant at year end, are recorded as expenditures at the time of purchase. c. Principal and interest of general longͲterm debt are not recorded as expenditures until their due dates. d. Revenue that is both measurable and available for use to finance operations is recorded as revenue when earned. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Academy considers revenues to be available if they are collected within sixty days of the end of the current fiscal period. Ͳ 8 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
NOTE 1 Ͳ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Ͳ Continued e. Payments for inventoriable types of supplies, which are not significant at year end, are recorded as expenditures at the time of purchase. f. Principal and interest of general longͲterm debt are not recorded as expenditures until their due dates. g. The State of Michigan utilizes a foundation allowance funding approach, which provides for specific annual amount of revenue per student based on a stateͲwide formula. The foundation allowance is funded from a combination of state and local sources. Revenue from state sources is primarily governed by the School Aid Act and the School Code of Michigan. The state portion of the foundation is provided from the State’s School Aid Fund and is recognized as revenue in accordance with state law. A major portion of the Academy’s revenue is derived from this state aid. As such, the Academy is considered to be economically dependent on this aid. The Academy’s existence is dependent upon qualification for such aid. GovernmentͲWide Financial Statements The governmentͲwide financial statements (i.e. the statement of Net Position and the Statement of Activities) report information on all of the nonͲfiduciary activities of the primary government. The governmentͲwide financial statements are prepared using the economic resources measurement focus and the accrual basis of accounting. This approach differs from the manner in which governmental fund financial statements are prepared. Therefore, governmental fund financial statements include reconciliations with brief explanations to better identify the relationships between the governmentͲwide statements and the statements for governmental funds. The governmentͲwide Statement of Activities presents a comparison between expenses and program revenues for each segment of the businessͲtype activities of the Academy and for each governmental program. Direct expenses are those that are specifically associated with a service, program or department and are therefore clearly identifiable to a particular function. The Academy does not allocate indirect expenses to programs. Program revenues include charges paid by the recipients of the goods or services offered by the programs and grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues not classified as program revenues are presented as general revenues. The comparison of program revenues and expenses identifies the extent to which each program or function is self financing or draws from the general revenues of the Academy. When both restricted and unrestricted resources are available for use, it is the Academy’s policy to use restricted resources first. Net position should be reported as restricted when constraints placed on net position’s use are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments or imposed by law through constitutional provisions or enabling legislation. The Academy first utilizes restricted resources to finance qualifying activities. Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the government Ͳ wide financial statements. Ͳ 9 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
NOTE 1 Ͳ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Ͳ Continued Cash and Cash Equivalents The Academy's cash and cash equivalents are considered to be cash on hand, demand deposits and shortͲterm investments with maturities of three months or less from the date of acquisition. The Academy reports its investments in accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools and GASB No. 40, Deposit and Investment Risk Disclosures. Under these standards, certain investments are valued at fair value as determined by quoted market prices or by estimated fair values when quoted market prices are not available. The standards also provide that certain investments are valued at cost (or amortized cost) when they are of a shortͲterm duration, the rate of return is fixed, and the Academy intends to hold the investment until maturity. The Academy held investments in mutual funds that invest solely in U.S. Treasury obligations. The funds are held in trust for debt service and capital projects. State statutes authorize the Academy to invest in bonds and other direct and certain indirect obligations of the U.S. Treasury; certificates of deposit, saving accounts, deposit accounts, and or depository receipts of a bank, savings and loan association, or credit union, which is a member of the Federal Deposit Insurance Corporation, Federal Savings and Loan Corporation or National Credit Union Administration, respectively; in commercial paper rated at the time of purchase within the three highest classifications established by not less than two standard rating services and which matures not more than 270 days after the date of purchase. The Academy is also authorized to invest in U.S. Government or Federal agency obligation repurchase agreements, bankers' acceptances of U.S. banks, and mutual funds composed of investments as outlined above. Receivables Receivables at June 30, 2015 consist primarily of state school aid due from the State of Michigan and the federal government. All receivables are expected to be fully collected in July and August of 2015 and are considered current for the purposes of these financial statements. Prepaid Assets Payments made to vendors for services that will benefit periods beyond June 30, 2015, are recorded as prepaid items using the consumption method. A current asset for the prepaid amount is recorded at the time of the purchase and expenditure is reported in the year in which services are consumed. Capital Assets and Depreciation All capital assets are capitalized at cost (or estimated historical cost) and updated for additions or retirements during the year. The Academy follows the policy of not capitalizing assets with a useful life of less than one year. The Academy does not possess any infrastructure assets. All reported capital assets, with the exception of land, are depreciated. Improvements are depreciated over the remaining useful lives of the related capital assets. Depreciation is computed using the straightͲline method over the following useful lives: Building and improvements 10 – 50 years Furniture and equipment 5 – 15 years Computers and software 3 – 10 years Ͳ 10 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
NOTE 1 Ͳ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Ͳ Continued Accrued Liabilities and LongͲTerm Obligations All payables, accrued liabilities and longͲterm obligations are reported in the governmentͲwide financial statements. In general, payables and accrued liabilities that will be paid from governmental funds are reported on the governmental fund financial statements regardless of whether they will be liquidated with current resources. However, the nonͲ current portion of capital leases that will be paid from governmental funds are reported as a liability in the fund financial statements only to the extent that they will be paid with current, expendable, available financial resources. In general, payments made within sixty days after yearͲend are considered to have been made with current available financial resources. Other longͲterm obligations that will be paid from governmental funds are not recognized as a liability in the fund financial statements until due. Net Position Net position represents the difference between assets, deferred outflows, and liabilities, and deferred inflows. Net position is reported as restricted when there are limitations imposed on their use either through the enabling legislation adopted by the Academy or through external restrictions imposed by creditors, grantors or laws of regulations of other governments. Fund Equity The Academy has adopted GASB 54 as part of its fiscal year reporting. The intention of the GASB is to provide a more structured classification of fund balance and to improve the usefulness of fund balance reporting to the users of the Academy’s financial statements. The reporting standard establishes a hierarchy for fund balance classifications and the constraints imposed on those resources. GASB 54 provides for two major types of fund balances, which are nonspendable and spendable. Nonspendable fund balances are balances that cannot be spent because they are not expected to be converted to cash or they are legally or contractually required to remain intact. This category typically includes prepaid items and inventories. In addition to nonspendable fund balance, GASB 54 has provided a hierarchy of spendable fund balances, based on a hierarchy of spending constraints. a. Restricted fund balance – amounts constrained to specific purposes by their providers (such as grantors, bondholders, and higher levels of government), through constitutional provisions, or by enabling legislation. b. Committed fund balance – amounts constrained to specific purposes by the Board; to be reported as committed, amounts cannot be used for any other purpose unless the Board takes action to remove or change the constraint. c. Assigned fund balance – amounts the Board intends to use for a specific purpose; intent can be expressed by the Board or by an official or committee to which the Board delegates the authority. Ͳ 11 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
NOTE 1 Ͳ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Ͳ Continued d. Unassigned fund balance – amounts that are available for any purpose; these amounts are reported only in the general fund. The Academy follows the policy that restricted, committed, or assigned amounts will be considered to have been spent when an expenditure is incurred for purposes for which both unassigned and restricted, committed, or assigned fund balances are available. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Actual results may differ from those estimates. NOTE 2 Ͳ STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY Annual budgets are adopted on a consistent basis with accounting principles generally accepted in the United States of America and state law for the general fund. All annual appropriations lapse at fiscal year end and encumbrances are not formally recorded. The budget document presents information by fund and function. The legal level of budgetary control adopted by the governing body is the function level. State law requires the Academy to have its budget in place by July 1. Expenditures in excess of amounts budgeted is a violation of Michigan Law. The Academy is required by law to adopt general and special revenue fund budgets. During the year ended June 30, 2015 the budget was amended in a legally permissible manner. NOTE 3 Ͳ DEPOSITS AND INVESTMENTS As of June 30, 2015, the Academy had the following investments: Type S&P Rating Maturities Carrying Value
Deposits: Demand deposits 490,346 $
Investments: U.S. Treasury and agency obligations AAAm Various 1,303,798
Total deposits and investments 1,794,144 $

Ͳ 12 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report NOTE 3 Ͳ DEPOSITS AND INVESTMENTS Ͳ Continued The above amounts are reported in the financial statements as follows: Deposits: Cash Ͳ General Fund 490,346 $
Investments: Investments Ͳ General Fund 280,932 Investments Ͳ Debt Service 1,022,866
Total deposits and investments 1,794,144 $
Interest Rate Risk In accordance with its investment policy, the Academy will minimize interest rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by; structuring the investment portfolio so that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities in the open market; and, investing operating funds primarily in shorterͲterm securities, liquid asset funds, money market mutual funds, or similar investment pools and limiting the average maturity in accordance with the Academy's cash requirements. Credit Risk State law limits investments in commercial paper and corporate bonds to a prime or better rating issued by nationally recognized statistical rating organizations (NRSROs). As of June 30, 2015, the Academy's investments were rated AAAm by Standards & Poor's and Aaa by Moody's Investors Service. Concentration of Credit Risk The Academy will minimize concentration of credit risk, which is the risk of loss attributed to the magnitude of the Academy's investment in a single issuer, by diversifying the investment portfolio so that the impact of potential losses from any one type of security or issuer will be minimized. More than 5% of the Academy's investments are in pooled investment accounts which represent 100% of the Academy's total investments. Custodial Credit Risk Ͳ Deposits In the case of deposits, this is the risk that in the event of a bank failure, the Academy's deposits may not be returned to it. As of June 30, 2015, $302,354 of the Academy's cash was exposed to custodial credit risk because it was uninsured. All cash balances were uncollateralized as of June 30, 2015. Custodial Credit Risk Ͳ Investments For an investment, this is the risk that, in the event of the failure of the counterparty, the Academy will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. Ͳ 13 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report NOTE 3 Ͳ DEPOSITS AND INVESTMENTS Ͳ Continued The Academy will minimize custodial credit risk, which is the risk of loss due to the failure of the security issuer or backer, by; limiting investments to the types of securities allowed by law; and preͲqualifying the financial institutions, broker/dealers, intermediaries and advisors with which the Academy will do business. Foreign Currency Risk The Academy is not authorized to invest in investments which have this type of risk. NOTE 4 – DUE FROM OTHER GOVERNMENTAL UNITS Amounts due from other governmental units consist of the following: Local sources 17,873 $ State sources 1,295,654 Federal sources 251,607
Total 1,565,134 $

NOTE 5 Ͳ CAPITAL ASSETS Capital asset activity of the Academy's governmental activities was as follows: Balance Balance July 1, 2014 Additions Disposals June 30, 2015 Capital assets not subject to depreciation Land 30,000 $ Ͳ $ Ͳ $ 30,000 $
Capital assets subject to depreciation Building 10,238,209 Ͳ Ͳ 10,238,209 Equipment 805,250 47,521 Ͳ 852,771 SubͲtotal 11,073,459 47,521 Ͳ 11,120,980
Accumulated depreciation Building 1,224,053 255,955 Ͳ 1,480,008 Equipment 477,653 74,146 Ͳ 551,799 SubͲtotal 1,701,706 330,101 Ͳ 2,031,807 Total net capital assets 9,371,753 $ (282,580) $ Ͳ $ 9,089,173 $

Ͳ 14 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report NOTE 5 Ͳ CAPITAL ASSETS – Continued Depreciation and amortization expense was not charged to activities as the Academy considers its assets to impact multiple activities and allocation is not practical. NOTE 6 – NOTE PAYABLE Notes payable as of June 30, 2015 can be summarized as follows: Loan Information Interest Maturity Rate Date 14/15 SAAN 2.83% August, 2015
Loan Activity
Balance Retirements Balance July 1, 2014 Additions and Payments June 30, 2015 14/15 SAAN Ͳ $ 450,000 $ 359,179 $ 90,821 $
Other Issued to provide operating funds for school before first state aid payment is received. Secured by future state school aid payments and Academy assets.

NOTE 7 – ACCRUED EXPENSES Accrued expenses may be summarized as follows:
Net Position Funds
Accrued expenses 152,431 $ 152,431 $ Management fee 154,220 154,220 University oversight fee 36,043 36,043 Interest 73,769 Ͳ
Total accrued expenses 416,463 $ 342,694 $


Ͳ 15 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report NOTE 8 Ͳ LONGͲTERM OBLIGATIONS PAYABLE Loan Information Interest Maturity Rate Date Capital lease 7.00% May, 2015 Revenue bond 1 8.29% June, 2040
Revenue bond 2 8.25% June, 2040 Collateralized by a mortgage on the Academy's facility as well as a pledge for 20% of the state school aid payments and funds held in trust for debt service. MFA contribution of $354,010.
Other Monthly payment of $8,768, secured by equipment. Collateralized by a mortgage on the Academy's facility as well as a pledge for 20% of the state school aid payments and funds held in trust for debt service. MPEFA contribution of $668,856.

Loan Activity
Balance Retirements Balance Due Within July 1, 2014 Additions and Payments June 30, 2015 One Year
Capital lease 84,554 $ Ͳ $ 84,554 $ Ͳ $ Ͳ $ Revenue bond 1 6,970,000 80,000 6,890,000 85,000 Revenue bond 2 3,760,000 Ͳ 45,000 3,715,000 50,000 10,814,554$ Ͳ $ 209,554 $ 10,605,000 $ 135,000 $
Following are maturities of longͲterm obligations for principal and interest for the next five years and in total:
Principal Interest 2016 135,000 $ 880,016 $ 2017 145,000 869,178 2018 160,000 857,375 2019 170,000 844,606 2020 185,000 830,863 2021Ͳ2025 1,180,000 3,895,581 2026Ͳ2030 1,785,000 3,294,134 2031Ͳ2035 2,705,000 2,370,556 2036Ͳ2040 4,140,000 938,747


Ͳ 16 Ͳ
MADISON ACADEMY NOTES TO FINANCIAL STATEMENTS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report NOTE 9 Ͳ RETIREMENT PLAN All employees leased by the Academy are eligible to participate in a retirement plan established by TRG which qualifies under the provisions of Section 401(k) of the Internal Revenue Code. The employer under this plan will contribute 4% of salaries regardless of the amount of the employee contribution. The employer will additionally match up to 4% of employee contributed funds. Eligible employees may contribute up to 15% of their salaries under the terms of this plan. NOTE 10 Ͳ INTERFUND TRANSFERS During the normal course of the school year the Academy transferred amounts between its major funds as follows: General Debt Service Transfer In Ͳ $ 1,027,134 $ Transfer Out 1,027,134 Ͳ As stipulated by the Academy's revenue bond agreement as described in Note 8, the Academy must transfer 20% of its state aid to a trustee. The trustee retains the required portion for debt service and returns the remainder to the Academy. These above transactions account for the major activity in the Academy's interfund transfer accounts. NOTE 11 Ͳ RISK MANAGEMENT The Academy is exposed to various risks of loss related to property loss, torts, errors and omissions and employee injuries (worker’s compensation), as well as medical benefits provided to employees. The Academy has purchased commercial insurance for all claims. Settled claims relating to the commercial insurance have not exceeded the amount of insurance coverage in any of the past three fiscal years. Ͳ 17 Ͳ

SUPPLEMENTAL INFORMATION

MADISON ACADEMY REQUIRED SUPPLEMENTAL INFORMATION BUDGETARY COMPARISON SCHEDULE – GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report Original Final Budget Budget Actual Variance
Revenues Local sources 54,000 $ 49,746 $ 49,237 $ (509) $ State sources 6,774,283 6,851,170 6,866,736 15,566 Federal sources 358,927 422,021 384,954 (37,067) Interdistrict sources 26,000 28,052 45,924 17,872 Total governmental fund revenues 7,213,210 7,350,989 7,346,851 (4,138)
Expenditures Instruction Basic programs 3,057,082 3,065,634 2,874,876 (190,758) Added needs 924,623 605,734 557,312 (48,422) Support services Pupil support services Ͳ 45,602 44,316 (1,286) Instructional staff support services 22,855 48,374 30,547 (17,827) General administration 886,167 930,410 922,025 (8,385) School administration 439,495 533,874 542,574 8,700 Business support services 32,000 49,107 31,639 (17,468) Operations and maintenance 428,289 552,538 479,154 (73,384) Pupil transportation services 150,000 166,000 161,035 (4,965) Central support services 13,000 6,000 2,069 (3,931) Athletic activities 43,600 43,600 31,660 (11,940) Community services Ͳ 5,425 4,959 (466) Capital outlay Ͳ Ͳ 47,521 47,521 Debt principal and interest 120,221 87,684 87,684 Ͳ Total governmental fund expenditures 6,117,332 6,139,982 5,817,371 (322,611)
Excess (deficiency) of revenues over expenditures 1,095,878 1,211,007 1,529,480 318,473
Other Financing Sources (Uses) Operating transfers out (1,034,193) (1,027,000) (1,027,134) (134)
Excess (deficiency) of revenues and other financing sources over expenditures and other uses 61,685 184,007 502,346 318,339 Fund balance Ͳ July 1, 2014 984,189 984,189 984,189 Ͳ
Fund balance Ͳ June 30, 2015 1,045,874 $ 1,168,196 $ 1,486,535 $ 318,339 $

Ͳ 18 Ͳ
MADISON ACADEMY SCHEDULE OF REVENUES – GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
Local Sources Authorizer grant 5,270 $ Other local revenues 43,967
Total local sources 49,237
State Sources At risk 313,378 Great start readiness program 167,838 Special education 53,692 State aid 6,331,828
Total state sources 6,866,736
Federal Sources IDEA 149,233 Title I 225,644 Title II A 10,077
Total federal sources 384,954
Interdistrict Sources 45,924
Total general fund revenues 7,346,851 $





Ͳ 19 Ͳ
MADISON ACADEMY SCHEDULE OF EXPENDITURES – GENERAL FUND FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report
Basic Programs Purchased services 2,672,200 $ Supplies and materials 34,428 Other expenditures 168,248
Total basic programs 2,874,876
Added Needs Purchased services 557,312
Pupil Support Services Social work services 44,316
Instructional Staff Support Services Purchased services 18,268 Supplies and materials 12,279
Total instructional staff support services 30,547
General Administration Purchased services 9,963 Management fees 692,112 University oversight 197,743 Other purchased services 21,387 Other expenditures 820
Total general administration 922,025
School Administration Purchased services 523,335 Supplies and materials 9,230 Other expenditures 10,009
Total school administration 542,574
Business Support Services Purchased services 15,500 Other expenditures 16,139
Total business support services 31,639

Ͳ 20 Ͳ
MADISON ACADEMY SCHEDULE OF EXPENDITURES – GENERAL FUND Ͳ CONTINUED FOR THE YEAR ENDED JUNE 30, 2015 See Independent Auditor’s Report Operations and Maintenance Purchased services 196,976 Repairs and maintenance 106,160 Other purchased services 36,307 Supplies and materials 124,570 NonͲdepreciable capital assets 3,707 Other expenditures 11,434
Total operations and maintenance 479,154
Pupil Transportation Services Other expenditures 161,035
Central Support Services Other expenditures 2,069
Athletic Activities Other expenditures 31,660
Community Services Purchased services 4,959 Capital Outlay 47,521
Debt Principal and Interest 87,684
Total general fund expenditures 5,817,371 $

Ͳ 21 Ͳ

APPENDIX Federal Awards Supplemental Information


345 Diversion Street Ɣ Suite 400 44725 Grand River Avenue Ɣ Suite 204 2505 NW Boca Raton Blvd. Ɣ Suite 202 Rochester, Michigan 48307 Novi, Michigan 48375 Boca Raton, Florida 33431-6652 Phone: 248.659.5300 Phone: 248.659.5300 Phone: 561.241.1040 Fax: 248.659.5305 Fax: 248.659.5305 Fax: 561.368.4641

www.croskeylanni.com
David M. Croskey, CPA Thomas B. Lanni, CPA Carolyn A. Jones, CPA, CFP® MST Clifton F. Powell Jr., CPA, CFP®, PFS Roger J. DeJong, CPA Patrick M. Sweeney, CPA Leonard A. Geronemus, CPA, PFS

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors of Madison Academy We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of Madison Academy, as of and for the year ended June 30, 2015, and the related notes to the financial statements, which collectively comprise Madison Academy’s basic financial statements, and have issued our report thereon dated October 12, 2015. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Madison Academy’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Madison Academy’s internal control. Accordingly, we do not express an opinion on the effectiveness of Madison Academy’s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. 

Compliance and Other Matters As part of obtaining reasonable assurance about whether Madison Academy’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Croskey Lanni, PC October 12, 2015 Rochester, Michigan AͲ2


345 Diversion Street Ɣ Suite 400 44725 Grand River Avenue Ɣ Suite 204 2505 NW Boca Raton Blvd. Ɣ Suite 202 Rochester, Michigan 48307 Novi, Michigan 48375 Boca Raton, Florida 33431-6652 Phone: 248.659.5300 Phone: 248.659.5300 Phone: 561.241.1040 Fax: 248.659.5305 Fax: 248.659.5305 Fax: 561.368.4641

www.croskeylanni.com
David M. Croskey, CPA Thomas B. Lanni, CPA Carolyn A. Jones, CPA, CFP® MST Clifton F. Powell Jr., CPA, CFP®, PFS Roger J. DeJong, CPA Patrick M. Sweeney, CPA Leonard A. Geronemus, CPA, PFS


INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY OMB CIRCULAR AͲ133
To the Board of Directors of Madison Academy Report on Compliance for Each Major Federal Program We have audited Madison Academy’s compliance with the types of compliance requirements described in the OMB Circular AͲ133 Compliance Supplement that could have a direct and material effect on each of Madison Academy’s major federal programs for the year ended June 30, 2015. Madison Academy’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Madison Academy’s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and OMB Circular AͲ133, Audits of States, Local Governments, and NonͲProfit Organizations. Those standards and OMB Circular AͲ133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Madison Academy’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Madison Academy’s compliance. Opinion on Each Major Federal Program In our opinion, Madison Academy, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2015. 


Report on Internal Control Over Compliance Management of Madison Academy is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Madison Academy’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular AͲ133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Madison Academy’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular AͲ133. Accordingly, this report is not suitable for any other purpose. Croskey Lanni, PC October 12, 2015 Rochester, Michigan AͲ4
MADISON ACADEMY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2015

AccruedFederal Funds/Accrued Approved(Memo Only)(Deferred)AdjustmentsPayments(Deferred) CFDAAwardsPrior YearRevenue atandInͲkindRevenue at NumberAmountExpendituresJuly 1, 2014TransfersReceivedExpendituresJune 30, 2015
US Department of Agriculture Passed through Michigan Department of Education:
Child Nutrition Cluster School Breakfast Program10.55343,389 $ Ͳ $ 2,198 $ Ͳ $ 43,389 $ 43,389 $ Ͳ $ National School Lunch Program10.555160,113 Ͳ 8,074 Ͳ 160,113 160,617 10,776 Entitlement 14Ͳ1510.55513,232 Ͳ Ͳ Ͳ 13,232 13,232 Ͳ
Total US Department of Agriculture, Passed through Michigan Department of Education216,734 Ͳ 10,272 Ͳ 216,734 217,238 10,776
US Department of Education Passed through Genesse County ISD
I.D.E.A. Cluster 140450 131484.027153,267 137,212 15,271 Ͳ 15,271 16,055 16,055 150450 1415 149,282 Ͳ Ͳ Ͳ Ͳ 133,178 133,178
Total US Department of Education Passed through Genesse County ISD302,549 137,212 15,271 Ͳ 15,271 149,233 149,233
Program Title/Project Number Subrecipient Name


See accompanying notes to schedule of expenditures of federal awards
AͲ5
MADISON ACADEMY SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS Ͳ Continued FOR THE YEAR ENDED JUNE 30, 2015 AccruedFederal Funds/Accrued Approved(Memo Only)(Deferred)AdjustmentsPayments(Deferred) CFDAAwardsPrior YearRevenue atandInͲkindRevenue at NumberAmountExpendituresJuly 1, 2014TransfersReceivedExpendituresJune 30, 2015
US Department of Education Passed through the Michigan Department of Education
Title I84.010 141530 1314288,064 230,927 230,927 Ͳ 230,927 Ͳ Ͳ 151530 1415249,607 Ͳ Ͳ Ͳ 161,886 225,644 63,758
Total Title I Cluster537,671 230,927 230,927 Ͳ 392,813 225,644 63,758
Title II A 84.367 140520 131410,855 6,697 6,697 Ͳ 6,697 10,077 10,077
Total US Department of Education Passed through from Michigan Department of Education548,526 237,624 237,624 Ͳ 399,510 235,721 73,835
Total Federal Awards1,067,809 $ 374,836 $ 263,167 $ Ͳ $ 631,515 $ 602,192 $ 233,844 $
Program Title/Project Number Subrecipient Name


See accompanying notes to schedule of expenditures of federal awards
AͲ6
MADISON ACADEMY RECONCILIATION OF BASIC FINANCIAL STATEMENTS FEDERAL RECEIVABLES AND REVENUE WITH SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2015 Revenues to Expenditures Revenue from federal sources Ͳ As reported on financial statements (includes all funds):
General Fund 384,954 $ Special Revenue Fund 217,238
Federal expenditures per the schedule of expenditures of federal awards 602,192 $


Receivables
Receivables from federal sources Ͳ As reported on financial statements 251,607 $
Timing differences between MDE payment and Academy receipt 17,763
Federal receivables per the schedule of expenditures of federal awards 233,844 $

AͲ7
MADISON ACADEMY NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2015 NOTE 1 Ͳ SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Madison Academy under programs of the federal government for the year ended June 30, 2015. Expenditures reported on the Schedule are reported on the same basis of accounting as the basic financial statements, although the basis for determining when federal awards are expended is presented in accordance with requirements of OMB Circular AͲ133, Audits of States, Local Governments, and NonͲProfit Organizations. In addition, expenditures reported on the Schedule are recognized following the cost principles contained in OMB Circular AͲ87, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this Schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the Schedule presents only a selected portion of the operations of Madison Academy, it is not intended to and does not present the financial position, changes in net assets, or cash flows, if applicable, of Madison Academy. PassͲ through entity identifying numbers are presented where available. NOTE 2 Ͳ NONCASH ASSISTANCE The value of the noncash assistance received was determined in accordance with the provisions of OMB Circular AͲ133. NOTE 3 Ͳ GRANT AUDITOR'S REPORT Management has utilized the Grant Auditor's report in preparing the schedule of expenditures of federal awards. UnͲ reconciled differences, if any, have been disclosed to the auditor. AͲ8
MADISON ACADEMY SCHEDULE OF FINDINGS AND QUESTIONED COSTS FOR THE YEAR ENDED JUNE 30, 2015
SECTION I Ͳ SUMMARY OF THE AUDITOR’S RESULTS Financial Statements Type of auditor’s report issued: Unmodified Internal control over financial reporting: x Material weakness(es) identified? ___yes _X__no x Significant deficiency(ies) identified that are not considered to be a material weakness(es)? ___yes _X__no Noncompliance material to financial statements noted? ___yes _X__no Federal Awards Internal control over major programs: x Material weakness(es) identified? ___yes _X__no x Significant deficiency(ies) identified that are not considered to be a material weakness(es)? ___yes _X__no Type of auditor’s report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular AͲ133? ___yes __X_no Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster #84.010 Title I Dollar threshold used to distinguish between Type A and Type B programs: $ 300,000 Auditee qualified as lowͲrisk auditee? _X__yes ___no SECTION II – FINANCIAL STATEMENT FINDINGS None SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS None

PLAN DESIGN

Customer Name: The Romine Group

Proposed Effective Date: 01-01-2015

Policy Period: 12

Data Source ID: Q3188722 - 1 - All Employees/NC/250/4629MIPP#2139

Option: $250 PPO Plan Option

Plan: PPO Plan

Location(s): Michigan

Specialty Networks Included: None Quoted

Organization Name: Aetna

The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
PLAN DESIGN & BENEFITS PROVIDED BY AETNA LIFE INSURANCE COMPANY

Prepared: 09/25/2014 03:21 PM Page 1
PLAN FEATURES IN-NETWORK OUT-OF-NETWORK Deductible (per calendar year) $250 Individual $10,000 Individual $500 Family $20,000 Family All covered expenses accumulate separately toward the preferred or non-preferred Deductible. Unless otherwise indicated, the deductible must be met prior to benefits being payable. Member cost sharing for certain services, as indicated in the plan, are excluded from charges to meet the Deductible. Pharmacy expenses do not apply towards the Deductible. The family Deductible is a cumulative Deductible for all family members. The family Deductible can be met by a combination of family members; however no single individual within the family will be subject to more than the individual Deductible amount. Member Coinsurance 10% 50% Applies to all expenses unless otherwise stated. Payment Limit (per calendar year) $750 Individual $12,000 Individual $1,500 Family $24,000 Family All covered expenses accumulate separately toward the preferred or non-preferred Payment Limit. Certain member cost sharing elements may not apply toward the Payment Limit. Pharmacy expenses apply towards the Payment Limit. Only those out-of-pocket expenses resulting from the application of coinsurance percentage, copays, and deductibles (except any penalty amounts) may be used to satisfy the Payment Limit. The family Payment Limit is a cumulative Payment Limit for all family members. The family Payment Limit can be met by a combination of family members; however no single individual within the family will be subject to more than the individual Payment Limit amount. Lifetime Maximum Unlimited except where otherwise indicated. Payment for Non-Preferred Care** Not Applicable Professional: 105% of Medicare Facility: 140% of Medicare Primary Care Physician Selection Not Applicable Not Applicable Certification Requirements - Certification for certain types of Non-Preferred care must be obtained to avoid a reduction in benefits paid for that care. Certification for Hospital Admissions, Treatment Facility Admissions, Convalescent Facility Admissions, Home Health Care, Hospice Care and Private Duty Nursing is required - excluded amount applied separately to each type of expense is $400 per occurrence. Referral Requirement None None PREVENTIVE CARE IN-NETWORK OUT-OF-NETWORK Routine Adult Physical Exams/ Immunizations Covered 100%; deductible waived 50%; after deductible 1 exam every 12 months for members age 22 to age 65; 1 exam every 12 months for adults age 65 and older. Routine Well Child Exams/Immunizations Covered 100%; deductible waived 50%; after deductible 7 exams in the first 12 months of life, 3 exams in the second 12 months of life, 3 exams in the third 12 months of life, 1 exam per year thereafter to age 22. Routine Gynecological Care Exams Covered 100%; deductible waived 50%; after deductible Recommended: One exam per calendar year. Includes routine tests and related lab fees. Routine Mammograms Covered 100%; deductible waived 50%; after deductible Recommended: One baseline mammogram for covered females age 35-39, one mammogram per calendar year for covered females age 40 and over. Women's Health Covered 100%; deductible waived 50%; after deductible Includes: Screening for gestational diabetes, HPV (Human- Papillomavirus) DNA testing, counseling for sexually transmitted infections, counseling and screening for human immunodeficiency virus, screening and counseling for interpersonal and domestic violence, breastfeeding support, supplies and counseling.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
PLAN DESIGN & BENEFITS PROVIDED BY AETNA LIFE INSURANCE COMPANY

Prepared: 09/25/2014 03:21 PM Page 2
Contraceptive methods, sterilization procedures, patient education and counseling. Limitations may apply. Routine Digital Rectal Exam Covered 100%; deductible waived 50%; after deductible Prostate-specific Antigen Test Covered 100%; deductible waived 50%; after deductible Colorectal Cancer Screening Covered under Routine Adult Exams Covered under Routine Adult Exams Recommended: For all members age 50 and over. Routine Eye Exams Covered 100%; deductible waived Not Covered 1 routine exam per 24 months. Routine Hearing Exams Not Covered Not Covered Routine Hearing Screening Covered 100%; deductible waived 50%; after deductible PHYSICIAN SERVICES IN-NETWORK OUT-OF-NETWORK Office Visits to non-Specialist $30 office visit copay; deductible waived 50%; after deductible Includes services of an internist, general physician, family practitioner or pediatrician. Specialist Office Visits $30 office visit copay; deductible waived 50%; after deductible Pre-Natal Maternity Covered 100%; deductible waived Covered according to standard claim practice. E-visit to Non-Specialist $30 copay; deductible waived 50%; after deductible An E-visit is an online internet consultation between a physician and an established patient about a non-emergency healthcare matter. This visit must be conducted through our authorized internet E-visit service vendor. E-visit to Specialist $30 copay; deductible waived 50%; after deductible An E-visit is an online internet consultation between a physician and an established patient about a non-emergency healthcare matter. This visit must be conducted through our authorized internet E-visit service vendor. Walk-in Clinics $30 office visit copay; deductible waived 50%; after deductible Walk-in Clinics are network, free-standing health care facilities. They are an alternative to a physician's office visit for treatment of unscheduled, non-emergency illnesses and injuries and the administration of certain immunizations. It is not an alternative for emergency room services or the ongoing care provided by a physician. Neither an emergency room, nor the outpatient department of a hospital, shall be considered a Walk-in Clinic. Allergy Testing Member cost sharing is based on the type of service performed and the place of service where it is rendered; deductible waived Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Allergy Injections Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible DIAGNOSTIC PROCEDURES IN-NETWORK OUT-OF-NETWORK Diagnostic X-ray 10%; after deductible 50%; after deductible If performed as a part of a physician office visit and billed by the physician, expenses are covered subject to the applicable physician's office visit member cost sharing. Diagnostic Laboratory 10%; after deductible 50%; after deductible If performed as a part of a physician office visit and billed by the physician, expenses are covered subject to the applicable physician's office visit member cost sharing. Diagnostic Outpatient Complex Imaging 10%; after deductible 50%; after deductible EMERGENCY MEDICAL CARE IN-NETWORK OUT-OF-NETWORK Urgent Care Provider $50 copay; deductible waived 50%; after deductible Non-Urgent Use of Urgent Care Provider Not Covered Not Covered


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Emergency Room $150 copay; deductible waived Same as preferred care Non-Emergency Care in an Emergency Room Not Covered Not Covered Emergency Use of Ambulance $100 copay; after deductible $100 copay; after deductible Non-Emergency Use of Ambulance Not Covered Not Covered HOSPITAL CARE IN-NETWORK OUT-OF-NETWORK Inpatient Coverage 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Inpatient Maternity Coverage (includes delivery and postpartum care) 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Outpatient Hospital Expenses 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. Outpatient Surgery 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. Outpatient Surgery - Freestanding Facility 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. MENTAL HEALTH SERVICES IN-NETWORK OUT-OF-NETWORK Inpatient 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Outpatient $30 copay; deductible waived 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. ALCOHOL/DRUG ABUSE SERVICES IN-NETWORK OUT-OF-NETWORK Inpatient 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Residential Treatment Facility 10%; after deductible 50%; after deductible Treatment Facility 10%; after deductible 50%; after deductible Outpatient $30 copay; deductible waived 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. OTHER SERVICES IN-NETWORK OUT-OF-NETWORK Convalescent Facility 10%; after deductible 50%; after deductible Limited to 60 days per calendar year. The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Home Health Care 10%; after deductible 50%; after deductible Limited to 60 visits per calendar year. Each visit by a nurse or therapist is one visit. Each visit up to 4 hours by a home health care aide is one visit. Hospice Care - Inpatient 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Hospice Care - Outpatient 10%; after deductible 50%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. Private Duty Nursing - Outpatient Not Covered Not Covered Outpatient Short-Term Rehabilitation $30 copay; deductible waived 50%; after deductible Includes Speech, Physical, and Occupational Therapy, limited to 60 visits per calendar year. Spinal Manipulation Therapy $30 copay; deductible waived 50%; after deductible Limited to 20 visits per calendar year.


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Autism Behavioral Therapy $30 copay; deductible waived 50%; after deductible Covered same as any other Outpatient Mental Health benefit Autism Applied Behavior Analysis $30 copay; deductible waived 50%; after deductible Covered same as any other Outpatient Mental Health benefit with no age or visit limitations. Autism Physical Therapy $30 copay; deductible waived 50%; after deductible Visits combined with Short Term Rehabilitation. Autism Occupational Therapy $30 copay; deductible waived 50%; after deductible Visits combined with Short Term Rehabilitation. Autism Speech Therapy $30 copay; deductible waived 50%; after deductible Visits combined with Short Term Rehabilitation. Durable Medical Equipment 10%; after deductible 50%; after deductible Diabetic Supplies -- (if not covered under Pharmacy benefit) Covered same as any other medical expense. Covered same as any other medical expense. Generic FDA-approved Women's Contraceptives Covered 100%; deductible waived Not Covered Contraceptive drugs and devices not obtainable at a pharmacy Covered 100%; deductible waived Covered same as any other medical expense. Transplants 10%; after deductible 50%; after deductible Preferred coverage is provided at an IOE contracted facility only. Non-Preferred coverage is provided at a Non-IOE facility. Bariatric Surgery Not Covered Not Covered The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. "Other" Health Care -- 20% member coinsurance after the preferred (per calendar year) deductible for services that are neither "preferred" nor "non-preferred". FAMILY PLANNING IN-NETWORK OUT-OF-NETWORK Infertility Treatment Member cost sharing is based on the type of service performed and the place of service where it is rendered Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Diagnosis and treatment of the underlying medical condition. Comprehensive Infertility Services Not Covered Not Covered Advanced Reproductive Technology (ART) Not Covered Not Covered Vasectomy Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible. Tubal Ligation Covered 100%; deductible waived Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible. Voluntary Abortion Not Covered Not Covered PHARMACY IN-NETWORK OUT-OF-NETWORK Pharmacy Plan Type Open Formulary; with mid year changes Retail $10 copay for generic drugs, $40 copay for formulary brand-name drugs, and $60 copay for non-formulary brand-name drugs up to a 30 day supply at participating pharmacies. 50% of submitted cost after the applicable preferred copay


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Mail Order $20 copay for generic drugs, $80 copay for formulary brand-name drugs, and $120 copay for non-formulary brand-name drugs up to a 31-90 day supply from Aetna Rx Home Delivery®.
Not Applicable
Aetna Specialty CareRx First prescription fill at any retail drug facility. Subsequent fills must be through Aetna Specialty Pharmacy®. Choose Generics - If the member or the physician requests brand when generic is available, the member pays the applicable copay plus the difference between the generic price and the brand price. Plan Includes: Diabetic supplies and Contraceptive drugs and devices obtainable from a pharmacy. Oral and injectable fertility drugs included (physician charges for injections are not covered under RX, medical coverage is limited). Precert for growth hormones included. Expanded Precert included with 90 day Transition of Care. Formulary Generic FDA-approved Women's Contraceptives and certain over-the-counter preventive medications covered 100% in network. GENERAL PROVISIONS Dependents Eligibility Spouse, children from birth to age 26 regardless of student status. Pre-existing Conditions Exclusion On effective date: Waived After effective date: Waived

**We cover the cost of services based on whether doctors are "in network" or "out of network." We want to help you understand how much we pay for your out-of-network care. At the same time, we want to make it clear how much more you will need to pay for this "out-of-network" care.

You may choose a provider (doctor or hospital) in our network. You may choose to visit an out-of-network provider. If you choose a doctor who is out of network, your health plan may pay some of that doctor's bill. Most of the time, you will pay a lot more money out of your own pocket if you choose to use an out-of-network doctor or hospital.

When you choose out-of-network care, we limit the amount it will pay. This limit is called the "recognized" or "allowed" amount.

• For doctors and other professionals the amount is based on what Medicare pays for these services. The government sets the Medicare rate. Exactly how much we "recognize" depends on the plan you or your employer picks.

• For hospitals and other facilities, the amount is based on what Medicare pays for these services. The government sets the Medicare rate. Exactly how much we "recognize" depends on the plan you or your employer picks.

Your doctor sets his or her own rate to charge you. It may be higher -- sometimes much higher -- than what your plan "recognizes." Your doctor may bill you for the dollar amount that we don't "recognize." You must also pay any copayments, coinsurance and deductibles under your plan. No dollar amount above the "recognized charge" counts toward your deductible or out-of-pocket maximums. To learn more about how we pay out-of-network benefits visit our website.

You can avoid these extra costs by getting your care from Aetna's broad network of health care providers. Go to www.aetna.com and click on "Find a Doctor" on the left side of the page. If you are already a member, sign on to your Navigator member site.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
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This applies when you choose to get care out of network. When you have no choice (for example: emergency room visit after a car accident, or for other emergency services), we will pay the bill as if you got care in network. You pay cost sharing and deductibles for your in-network level of benefits. Contact us if your provider asks you to pay more. You are not responsible for any outstanding balance billed by your providers for emergency services beyond your cost sharing and deductibles.

This way of paying out-of-network doctors and hospitals applies when you choose to get care out of network. When you have no choice (for example: emergency room visit after a car accident), we will pay the bill as if you got care in network. You pay your plan's copayments, coinsurance and deductibles for your in-network level of benefits. Contact us if your provider asks you to pay more. You are not responsible for any outstanding balance billed by your providers for emergency services beyond your copayments, coinsurance and deductibles.

Plans are provided by: Aetna Life Insurance Company. While this material is believed to be accurate as of the production date, it is subject to change.

Health benefits and health insurance plans contain exclusions and limitations. Not all health services are covered.

See plan documents for a complete description of benefits, exclusions, limitations and conditions of coverage. Plan features and availability may vary by location and are subject to change. You may be responsible for the health care provider's full charges for any non-covered services, including circumstances where you have exceeded a benefit limit contained in the plan. Providers are independent contractors and are not our agents. Provider participation may change without notice. We do not provide care or guarantee access to health services.

The following is a list of services and supplies that are generally not covered. However, your plan documents may contain exceptions to this list based on state mandates or the plan design or rider(s) purchased by your employer.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
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• All medical and hospital services not specifically covered in, or which are limited or excluded by your plan documents. • Cosmetic surgery, including breast reduction. • Custodial care. • Dental care and dental X-rays. • Donor egg retrieval. • Durable medical Equipment • Experimental and investigational procedures, except for coverage for medically necessary routine patient care costs for members participating in a cancer clinical trial. • Hearing aids • Home births • Immunizations for travel or work, except where medically necessary or indicated. • Implantable drugs and certain injectable drugs including injectable infertility drugs. • Infertility services, including artificial insemination and advanced reproductive technologies such as IVF, ZIFT, GIFT, ICSI and other related services, unless specifically listed as covered in your plan documents. • Long-term rehabilitation therapy. • Non-medically necessary services or supplies. • Orthotics except diabetic orthotics. • Outpatient prescription drugs (except for treatment of diabetes), unless covered by a prescription plan rider and over-the-counter medications (except as provided in a hospital) and supplies. • Radial keratotomy or related procedures. • Reversal of sterilization. • Services for the treatment of sexual dysfunction or inadequacies, including therapy, supplies or counseling or prescription drugs. • Special duty nursing. • Therapy or rehabilitation other than those listed as covered. • Treatment of behavioral disorders. • Weight control services including surgical procedures, medical treatments, weight control/loss programs, dietary regimens and supplements, appetite suppressants and other medications; food or food supplements, exercise programs, exercise or other equipment; and other services and supplies that are primarily intended to control weight or treat obesity, including Morbid Obesity, or for the purpose of weight reduction, regardless of the existence of comorbid conditions.

Aetna receives rebates from drug manufacturers that may be taken into account in determining Aetna's Preferred Drug List. Rebates do not reduce the amount a member pays the pharmacy for covered prescriptions. Aetna Rx Home Delivery refers to Aetna Rx Home Delivery, LLC, a licensed pharmacy subsidiary of Aetna Inc., that operates through mail order. The charges that Aetna negotiates with Aetna Rx Home Delivery may be higher than the cost they pay for the drugs and the cost of the mail order pharmacy services they provide. For these purposes, the pharmacy's cost of purchasing drugs takes into account discounts, credits and other amounts that they may receive from wholesalers, manufacturers, suppliers and distributors.

In case of emergency, call 911 or your local emergency hotline, or go directly to an emergency care facility.

Translation of the material into another language may be available. Please call Member Services at 1-888-982-3862.

Puede estar disponible la traduccion de este material en otro idioma. Por favor llame a Servicios al Miembro al 1-888-982-3862.

Plan features and availability may vary by location and group size.

For more information about Aetna plans, refer to www.aetna.com.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
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© 2014 Aetna Inc.






Prepared: 09/25/2014 03:23 PM









PLAN DESIGN

Customer Name: The Romine Group

Proposed Effective Date: 01-01-2015

Policy Period: 12

Data Source ID: Q3188722 - 2 - All Employees/NC/250/4629MIPP#2148

Option: $3000 PPO Plan

Plan: PPO Plan

Location(s): Michigan

Specialty Networks Included: None Quoted

Organization Name: Aetna




The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
PLAN DESIGN & BENEFITS PROVIDED BY AETNA LIFE INSURANCE COMPANY

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PLAN FEATURES IN-NETWORK OUT-OF-NETWORK Deductible (per calendar year) $3,000 Individual $6,000 Individual $6,000 Family $12,000 Family All covered expenses accumulate separately toward the preferred or non-preferred Deductible. Unless otherwise indicated, the deductible must be met prior to benefits being payable. Member cost sharing for certain services, as indicated in the plan, are excluded from charges to meet the Deductible. Pharmacy expenses do not apply towards the Deductible. The family Deductible is a cumulative Deductible for all family members. The family Deductible can be met by a combination of family members; however no single individual within the family will be subject to more than the individual Deductible amount. Member Coinsurance Covered 100% 20% Applies to all expenses unless otherwise stated. Payment Limit (per calendar year) $3,000 Individual $11,000 Individual $6,000 Family $22,000 Family All covered expenses accumulate separately toward the preferred or non-preferred Payment Limit. Certain member cost sharing elements may not apply toward the Payment Limit. Pharmacy expenses apply towards the Payment Limit. Only those out-of-pocket expenses resulting from the application of coinsurance percentage, copays, and deductibles (except any penalty amounts) may be used to satisfy the Payment Limit. The family Payment Limit is a cumulative Payment Limit for all family members. The family Payment Limit can be met by a combination of family members; however no single individual within the family will be subject to more than the individual Payment Limit amount. Lifetime Maximum Unlimited except where otherwise indicated. Payment for Non-Preferred Care** Not Applicable Professional: 105% of Medicare Facility: 140% of Medicare Primary Care Physician Selection Not Applicable Not Applicable Certification Requirements - Certification for certain types of Non-Preferred care must be obtained to avoid a reduction in benefits paid for that care. Certification for Hospital Admissions, Treatment Facility Admissions, Convalescent Facility Admissions, Home Health Care, Hospice Care and Private Duty Nursing is required - excluded amount applied separately to each type of expense is $400 per occurrence. Referral Requirement None None PREVENTIVE CARE IN-NETWORK OUT-OF-NETWORK Routine Adult Physical Exams/ Immunizations Covered 100%; deductible waived 20%; after deductible 1 exam every 12 months for members age 22 to age 65; 1 exam every 12 months for adults age 65 and older. Routine Well Child Exams/Immunizations Covered 100%; deductible waived 20%; after deductible 7 exams in the first 12 months of life, 3 exams in the second 12 months of life, 3 exams in the third 12 months of life, 1 exam per year thereafter to age 22. Routine Gynecological Care Exams Covered 100%; deductible waived 20%; after deductible Recommended: One exam per calendar year. Includes routine tests and related lab fees. Routine Mammograms Covered 100%; deductible waived 20%; after deductible Recommended: One baseline mammogram for covered females age 35-39, one mammogram per calendar year for covered females age 40 and over. Women's Health Covered 100%; deductible waived 20%; after deductible Includes: Screening for gestational diabetes, HPV (Human- Papillomavirus) DNA testing, counseling for sexually transmitted infections, counseling and screening for human immunodeficiency virus, screening and counseling for interpersonal and domestic violence, breastfeeding support, supplies and counseling.


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Contraceptive methods, sterilization procedures, patient education and counseling. Limitations may apply. Routine Digital Rectal Exam Covered 100%; deductible waived 20%; after deductible Prostate-specific Antigen Test Covered 100%; deductible waived 20%; after deductible Colorectal Cancer Screening Covered under Routine Adult Exams Covered under Routine Adult Exams Recommended: For all members age 50 and over. Routine Eye Exams Covered 100%; deductible waived Not Covered 1 routine exam per 24 months. Routine Hearing Exams Not Covered Not Covered Routine Hearing Screening Covered 100%; deductible waived 20%; after deductible PHYSICIAN SERVICES IN-NETWORK OUT-OF-NETWORK Office Visits to non-Specialist $40 office visit copay; deductible waived 20%; after deductible Includes services of an internist, general physician, family practitioner or pediatrician. Specialist Office Visits $40 office visit copay; deductible waived 20%; after deductible Pre-Natal Maternity Covered 100%; deductible waived Covered according to standard claim practice. E-visit to Non-Specialist Not Covered Not Covered An E-visit is an online internet consultation between a physician and an established patient about a non-emergency healthcare matter. This visit must be conducted through our authorized internet E-visit service vendor. E-visit to Specialist Not Covered Not Covered An E-visit is an online internet consultation between a physician and an established patient about a non-emergency healthcare matter. This visit must be conducted through our authorized internet E-visit service vendor. Walk-in Clinics $40 office visit copay; deductible waived 20%; after deductible Walk-in Clinics are network, free-standing health care facilities. They are an alternative to a physician's office visit for treatment of unscheduled, non-emergency illnesses and injuries and the administration of certain immunizations. It is not an alternative for emergency room services or the ongoing care provided by a physician. Neither an emergency room, nor the outpatient department of a hospital, shall be considered a Walk-in Clinic. Allergy Testing Member cost sharing is based on the type of service performed and the place of service where it is rendered; deductible waived Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Allergy Injections Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible DIAGNOSTIC PROCEDURES IN-NETWORK OUT-OF-NETWORK Diagnostic X-ray Covered 100%; after deductible 20%; after deductible If performed as a part of a physician office visit and billed by the physician, expenses are covered subject to the applicable physician's office visit member cost sharing. Diagnostic Laboratory Covered 100%; after deductible 20%; after deductible If performed as a part of a physician office visit and billed by the physician, expenses are covered subject to the applicable physician's office visit member cost sharing. Diagnostic Outpatient Complex Imaging Covered 100%; after deductible 20%; after deductible EMERGENCY MEDICAL CARE IN-NETWORK OUT-OF-NETWORK Urgent Care Provider $50 copay; deductible waived 20%; after deductible Non-Urgent Use of Urgent Care Provider Not Covered Not Covered


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Emergency Room $150 copay; deductible waived Same as preferred care Non-Emergency Care in an Emergency Room Not Covered Not Covered Emergency Use of Ambulance $100 copay; after deductible $100 copay; after deductible Non-Emergency Use of Ambulance Not Covered Not Covered HOSPITAL CARE IN-NETWORK OUT-OF-NETWORK Inpatient Coverage Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Inpatient Maternity Coverage (includes delivery and postpartum care) Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Outpatient Hospital Expenses Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. Outpatient Surgery Covered 100% 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. Outpatient Surgery - Freestanding Facility Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. MENTAL HEALTH SERVICES IN-NETWORK OUT-OF-NETWORK Inpatient Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Outpatient $40 copay; deductible waived 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. ALCOHOL/DRUG ABUSE SERVICES IN-NETWORK OUT-OF-NETWORK Inpatient Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Residential Treatment Facility Covered 100%; after deductible 20%; after deductible Treatment Facility Covered 100%; after deductible 20%; after deductible Outpatient $40 copay; deductible waived 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. OTHER SERVICES IN-NETWORK OUT-OF-NETWORK Convalescent Facility Covered 100%; after deductible 20%; after deductible Limited to 60 days per calendar year. The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Home Health Care Covered 100%; after deductible 20%; after deductible Limited to 60 visits per calendar year. Each visit by a nurse or therapist is one visit. Each visit up to 4 hours by a home health care aide is one visit. Hospice Care - Inpatient Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. Hospice Care - Outpatient Covered 100%; after deductible 20%; after deductible The member cost sharing applies to all covered benefits incurred during a member's outpatient visit. Private Duty Nursing - Outpatient Not Covered Not Covered Outpatient Short-Term Rehabilitation $40 copay; deductible waived 20%; after deductible Includes Speech, Physical, and Occupational Therapy, limited to 60 visits per calendar year. Spinal Manipulation Therapy $40 copay; deductible waived 20%; after deductible Limited to 20 visits per calendar year.


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Autism Behavioral Therapy $40 copay; deductible waived 20%; after deductible Covered same as any other Outpatient Mental Health benefit Autism Applied Behavior Analysis $40 copay; deductible waived 20%; after deductible Covered same as any other Outpatient Mental Health benefit with no age or visit limitations. Autism Physical Therapy $40 copay; deductible waived 20%; after deductible Visits combined with Short Term Rehabilitation. Autism Occupational Therapy $40 copay; deductible waived 20%; after deductible Visits combined with Short Term Rehabilitation. Autism Speech Therapy $40 copay; deductible waived 20%; after deductible Visits combined with Short Term Rehabilitation. Durable Medical Equipment Covered 100%; after deductible 20%; after deductible Diabetic Supplies -- (if not covered under Pharmacy benefit) Covered same as any other medical expense. Covered same as any other medical expense. Generic FDA-approved Women's Contraceptives Covered 100%; deductible waived Not Covered Contraceptive drugs and devices not obtainable at a pharmacy Covered 100%; deductible waived Covered same as any other medical expense. Transplants Covered 100%; after deductible 20%; after deductible Preferred coverage is provided at an IOE contracted facility only. Non-Preferred coverage is provided at a Non-IOE facility. Bariatric Surgery Not Covered Not Covered The member cost sharing applies to all covered benefits incurred during a member's inpatient stay. "Other" Health Care -- 20% member coinsurance after the preferred (per calendar year) deductible for services that are neither "preferred" nor "non-preferred". FAMILY PLANNING IN-NETWORK OUT-OF-NETWORK Infertility Treatment Member cost sharing is based on the type of service performed and the place of service where it is rendered Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Diagnosis and treatment of the underlying medical condition. Comprehensive Infertility Services Not Covered Not Covered Advanced Reproductive Technology (ART) Not Covered Not Covered Vasectomy Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible. Tubal Ligation Covered 100%; deductible waived Member cost sharing is based on the type of service performed and the place of service where it is rendered; after deductible. Voluntary Abortion Not Covered Not Covered PHARMACY IN-NETWORK OUT-OF-NETWORK Pharmacy Plan Type Open Formulary; with mid year changes Retail $15 copay for generic drugs, $35 copay for formulary brand-name drugs, and $60 copay for non-formulary brand-name drugs up to a 30 day supply at participating pharmacies. 20% of submitted cost after the applicable preferred copay


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Mail Order $30 copay for generic drugs, $70 copay for formulary brand-name drugs, and $120 copay for non-formulary brand-name drugs up to a 31-90 day supply from Aetna Rx Home Delivery®.
Not Applicable
Aetna Specialty CareRx First prescription fill at any retail drug facility. Subsequent fills must be through Aetna Specialty Pharmacy®. Choose Generics - If the member or the physician requests brand when generic is available, the member pays the applicable copay plus the difference between the generic price and the brand price. Plan Includes: Diabetic supplies and Contraceptive drugs and devices obtainable from a pharmacy. Oral and injectable fertility drugs included (physician charges for injections are not covered under RX, medical coverage is limited). Precert for growth hormones included. Expanded Precert included with 90 day Transition of Care. Formulary Generic FDA-approved Women's Contraceptives and certain over-the-counter preventive medications covered 100% in network. GENERAL PROVISIONS Dependents Eligibility Spouse, children from birth to age 26 regardless of student status. Pre-existing Conditions Exclusion On effective date: Waived After effective date: Waived

**We cover the cost of services based on whether doctors are "in network" or "out of network." We want to help you understand how much we pay for your out-of-network care. At the same time, we want to make it clear how much more you will need to pay for this "out-of-network" care.

You may choose a provider (doctor or hospital) in our network. You may choose to visit an out-of-network provider. If you choose a doctor who is out of network, your health plan may pay some of that doctor's bill. Most of the time, you will pay a lot more money out of your own pocket if you choose to use an out-of-network doctor or hospital.

When you choose out-of-network care, we limit the amount it will pay. This limit is called the "recognized" or "allowed" amount.

• For doctors and other professionals the amount is based on what Medicare pays for these services. The government sets the Medicare rate. Exactly how much we "recognize" depends on the plan you or your employer picks.

• For hospitals and other facilities, the amount is based on what Medicare pays for these services. The government sets the Medicare rate. Exactly how much we "recognize" depends on the plan you or your employer picks.

Your doctor sets his or her own rate to charge you. It may be higher -- sometimes much higher -- than what your plan "recognizes." Your doctor may bill you for the dollar amount that we don't "recognize." You must also pay any copayments, coinsurance and deductibles under your plan. No dollar amount above the "recognized charge" counts toward your deductible or out-of-pocket maximums. To learn more about how we pay out-of-network benefits visit our website.

You can avoid these extra costs by getting your care from Aetna's broad network of health care providers. Go to www.aetna.com and click on "Find a Doctor" on the left side of the page. If you are already a member, sign on to your Navigator member site.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
PLAN DESIGN & BENEFITS PROVIDED BY AETNA LIFE INSURANCE COMPANY

Prepared: 09/25/2014 03:23 PM Page 6

This applies when you choose to get care out of network. When you have no choice (for example: emergency room visit after a car accident, or for other emergency services), we will pay the bill as if you got care in network. You pay cost sharing and deductibles for your in-network level of benefits. Contact us if your provider asks you to pay more. You are not responsible for any outstanding balance billed by your providers for emergency services beyond your cost sharing and deductibles.

This way of paying out-of-network doctors and hospitals applies when you choose to get care out of network. When you have no choice (for example: emergency room visit after a car accident), we will pay the bill as if you got care in network. You pay your plan's copayments, coinsurance and deductibles for your in-network level of benefits. Contact us if your provider asks you to pay more. You are not responsible for any outstanding balance billed by your providers for emergency services beyond your copayments, coinsurance and deductibles.

Plans are provided by: Aetna Life Insurance Company. While this material is believed to be accurate as of the production date, it is subject to change.

Health benefits and health insurance plans contain exclusions and limitations. Not all health services are covered.

See plan documents for a complete description of benefits, exclusions, limitations and conditions of coverage. Plan features and availability may vary by location and are subject to change. You may be responsible for the health care provider's full charges for any non-covered services, including circumstances where you have exceeded a benefit limit contained in the plan. Providers are independent contractors and are not our agents. Provider participation may change without notice. We do not provide care or guarantee access to health services.

The following is a list of services and supplies that are generally not covered. However, your plan documents may contain exceptions to this list based on state mandates or the plan design or rider(s) purchased by your employer.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
PLAN DESIGN & BENEFITS PROVIDED BY AETNA LIFE INSURANCE COMPANY

Prepared: 09/25/2014 03:23 PM Page 7

• All medical and hospital services not specifically covered in, or which are limited or excluded by your plan documents. • Cosmetic surgery, including breast reduction. • Custodial care. • Dental care and dental X-rays. • Donor egg retrieval. • Durable medical Equipment • Experimental and investigational procedures, except for coverage for medically necessary routine patient care costs for members participating in a cancer clinical trial. • Hearing aids • Home births • Immunizations for travel or work, except where medically necessary or indicated. • Implantable drugs and certain injectable drugs including injectable infertility drugs. • Infertility services, including artificial insemination and advanced reproductive technologies such as IVF, ZIFT, GIFT, ICSI and other related services, unless specifically listed as covered in your plan documents. • Long-term rehabilitation therapy. • Non-medically necessary services or supplies. • Orthotics except diabetic orthotics. • Outpatient prescription drugs (except for treatment of diabetes), unless covered by a prescription plan rider and over-the-counter medications (except as provided in a hospital) and supplies. • Radial keratotomy or related procedures. • Reversal of sterilization. • Services for the treatment of sexual dysfunction or inadequacies, including therapy, supplies or counseling or prescription drugs. • Special duty nursing. • Therapy or rehabilitation other than those listed as covered. • Treatment of behavioral disorders. • Weight control services including surgical procedures, medical treatments, weight control/loss programs, dietary regimens and supplements, appetite suppressants and other medications; food or food supplements, exercise programs, exercise or other equipment; and other services and supplies that are primarily intended to control weight or treat obesity, including Morbid Obesity, or for the purpose of weight reduction, regardless of the existence of comorbid conditions.

Aetna receives rebates from drug manufacturers that may be taken into account in determining Aetna's Preferred Drug List. Rebates do not reduce the amount a member pays the pharmacy for covered prescriptions. Aetna Rx Home Delivery refers to Aetna Rx Home Delivery, LLC, a licensed pharmacy subsidiary of Aetna Inc., that operates through mail order. The charges that Aetna negotiates with Aetna Rx Home Delivery may be higher than the cost they pay for the drugs and the cost of the mail order pharmacy services they provide. For these purposes, the pharmacy's cost of purchasing drugs takes into account discounts, credits and other amounts that they may receive from wholesalers, manufacturers, suppliers and distributors.

In case of emergency, call 911 or your local emergency hotline, or go directly to an emergency care facility.

Translation of the material into another language may be available. Please call Member Services at 1-888-982-3862.

Puede estar disponible la traduccion de este material en otro idioma. Por favor llame a Servicios al Miembro al 1-888-982-3862.

Plan features and availability may vary by location and group size.

For more information about Aetna plans, refer to www.aetna.com.


The Romine Group Proposed Effective Date: 01-01-2015 Open Choice® (PPO) - Michigan
PLAN DESIGN & BENEFITS PROVIDED BY AETNA LIFE INSURANCE COMPANY

Prepared: 09/25/2014 03:23 PM Page 8

© 2014 Aetna Inc.

version 2-14 Date Printed: 10-14-2014
Effective Date: 01-01-2015 Plan 19a External Plan ID 9849662419 Line Value 366 12 12 12 Exam Aetna Vision Network
Routine/Comprehensive Eye Exam $10 Copay $25 Reimbursement Standard Contact Lens Fit/Follow-up Member pays discounted fee of $40 Not Covered Premium Contact Lens Fit/Follow-up Member pays 90% of retail Not Covered
Single vision lenses $10 Copay $20 Reimbursement Bifocal vision lenses $10 Copay $40 Reimbursement Trifocal vision lenses $10 Copay $65 Reimbursement Lenticular vision lenses $10 Copay $65 Reimbursement Standard Progressive vision lenses $75 Copay $40 Reimbursement
Premium Progressive vision lenses1
20% Discount off retail minus $120 plan allowance plus $75 Copay = member out-of-pocket
$40 Reimbursement
UV treatment Member pays discounted fee of $15 Not Covered Tint (Solid and Gradient) Member pays discounted fee of $15 Not Covered Standard plastic scratch coating $0 Copay $15 Reimbursement Standard polycarbonate lenses - Adult Member pays discounted fee of $40 Not Covered Standard polycarbonate lenses - Children to age 19 $0 Copay $35 Reimbursement Standard anti-reflective coating Member pays discounted fee of $45 Not Covered Polarized Member pays 80% of retail Not Covered
Conventional contact lenses $130 Allowance** Additional 15% off balance over allowance
$90 Reimbursement Disposable contact lenses $130 Allowance $90 Reimbursement Medically necessary contact lenses $0 Copay $200 Reimbursement
Any Frame available, including frames for prescription sunglasses
$130 allowance Additional 20% off balance over allowance
$65 Reimbursement
Additional pairs of eyeglasses or prescription sunglasses. Discount applies to purchases made after the plan allowances have been exhausted.
Up to a 40% Discount No Discount
Non-covered items such as cleaning cloths and contact lens solution2 20% Discount No Discount Lasik Laser vision correction or PRK from U.S. Laser Network3 only. Call 1-800-422-6600 15% discount off retail or 5% discount off the promotional price No Discount Retinal Imaging4 Member pays a discounted fee up to $39 No Discount
Replacement contact lenses
Receive significant savings after your lens benefit has been exhausted on replacement contacts by ordering online. Visit www.aetnavision.com for details
No Discount
Quality health plans & benefits Healthier living Financial well-being Intelligent solutions Aetna VisionSM Preferred visit www.aetnavision.com
In Network Out of Network* Summary of Benefits for The Romine Group
Use your Lens coverage once every rolling 12 months to purchase either 1 pair of eyeglass lenses OR 1 order of contact lenses
Use your Exam coverage once every rolling 12 months
Discounts
Eyeglass Lenses /Lens options
Contact Lenses
Use your Frame coverage once every rolling 12 months
Use your Lens coverage once every rolling 12 months to purchase either 1 pair of eyeglass lenses OR 1 order of contact lenses
Frames
Discounts cannot be combined with any other discounts or promotional offers and may not be available on all brands.
version 2-14 Date Printed: 10-14-2014
This material is for information only, and is not an offer or invitation to contract. Extraterritorial state requirements may apply to members residing in specific States. If your plan covers members in other states, impacts to your plan of benefits and rates adjustments (if any) will be evaluated and communicated to you at the point of sale.
**Allowances are one-time use benefits. No remaining balances may be used. The plan does not provide a declining balance benefit. 1Premium progressives and premium anti-reflective Brand designations are subject to annual review and change based on market conditions. Ask your eye care provider for more information. 2Non covered discounts may not be available in all states. 3Lasik or PRK from the US Laser Network, owned and operated by LCA Vision. 4Retinal Imaging available at participating locations. Contact your eyecare provider to verify if available. Vision insurance plans are underwritten by Aetna Life Insurance Company (Aetna). Certain claims administration services are provided by First American Administrators, Inc. and certain network administration services are provided through EyeMed Vision Care (“EyeMed”), LLC. Providers participating in the Aetna Vision network are contracted through EyeMed Vision Care, LLC. EyeMed and Aetna are independent contractors and not employees or agents of each other. Participating vision providers are credentialed by and subject to the credentialing requirements of EyeMed. Aetna does not provide medical/vision care or treatment and is not responsible for outcomes. Aetna does not guarantee access to vision care services or access to specific vision care providers and provider network composition is subject to change without notice.
*You can choose to receive care outside the network. Simply pay for the services up front and then submit a claim form to receive an amount up to the out of network reimbursement amounts listed above. Reimbursement will not exceed the providers actual charge. Claim forms can be found at www.aetnavision.com or by calling customer service Mon-Sun @ 877-9-SEE-AETNA. Submit completed claim form with receipts to Aetna, PO Box 8504 Mason, OH 45040-7111. Vision insurance plans contain exclusions and limitations. Not all vision services are covered. See your plan booklet for details. Partial list of Exclusions and Limitations
For Employees of The Romine Group ELIGIBILITY - ALL ELIGIBLE EMPLOYEES Eligibility Requirement You must be actively at work (able to perform all normal duties of your job) to be eligible for coverage. Dependent Eligibility Requirement To be eligible for coverage, your dependents must be able to perform normal activities and not be confined (at home, in a hospital, or in any other care facility). Minimum Work Hours You must be working a minimum of30hours perweek to be eligible for coverage. Coverage Payment Your employer pays 100% of the premium for this coverage. LATE ENTRANTS WAITING PERIODS Type A Waived Type B 12 Months Type C 12 Months Orthodontia 12 Months CALENDAR YEAR DEDUCTIBLES AND MAXIMUMS PARTICIPATING PROVIDERS2 NON-PARTICIPATING PROVIDERS2* Type A Deductible Waived Waived Type B & C Deductible §Each Insured Person $0 $0 §Family 3 times Individual 3 times Individual Maximum(s) (For Each Insured Person) §Type A, B & C Combined $1,000 $1,000 §Orthodontia $1,000 (Lifetime1) $1,000 (Lifetime1) 1Reference to "Lifetime" indicates an amount that applies or is available only once while insured under this policy. 2The same expense(s) may be used to satisfy the deductibles for participating and non-participating providers. COVERED SERVICES PARTICIPATING NON-PARTICIPATING* Type A Services 100% 50% §Examination(s)/Evaluation(s) §Bitewing X-ray(s) §Other X-ray(s) §Fluoride Treatment(s) §Cleaning(s) (Prophylaxis) §Sealant(s) §Space Maintainer(s) (Including Recementation) §Emergency Treatment §Brush Biopsy/Cancer Screening Type B Services 75% 50% §Periodontal Maintenance (Following Active Periodontal Treatment) §Filling(s) §Stainless Steel Crowns §Extraction(s) §Oral Surgery §General Anesthesia or Intravenous (I.V.) Sedation §Endodontics §Periodontics §Repair of Removable Dentures §Adjustments, Tissue Conditioning, Rebasing or Relining of Removable Dentures §Repair and Re-Cementation of Bridges §Crowns, Inlays, Onlays §Repair and Re-cementation of Cast Crowns/Inlays/Onlays
COVERED SERVICES (CONTINUED) PARTICIPATING NON-PARTICIPATING* Type C Services 50% 50% §Full or Partial Removable Dentures §Bridgework (Fixed Dentures) §Endosteal Implant(s) Orthodontia §Available for dependent children 50% 40% The plan pays the percentage shown after the deductible is satisfied, up to the maximum. Additional information about the benefits and covered services of this plan will be included in the certificate booklet, which you will receive after enrolling for this coverage. Please contact your employer or benefits administrator if you have questions prior to enrolling. This plan provides different coverage levels for participating and non-participating providers. By using a participating provider, plan members will save more through the predetermined fee arrangement and better benefit coverage. *The Maximum Allowance for non-participating providers is based on the 90th percentile of prevailing fee data for the geographical area. Charges that exceed the Maximum Allowance (as defined in the certificate booklet) for any covered dental service are not considered. LIMITATIONS AND EXCLUSIONS Information about the limitations and exceptions for this plan will be included in the certificate booklet, which you will receive after enrolling for this coverage. Please contact your employer or benefits administrator if you have any questions prior to enrolling. This information describes some of the features of the benefits plan. Benefits may not be available in all states. Please refer to the certificate booklet for a full explanation of the plan's benefits, exclusions and limitations. Should there be any discrepancy between the certificate booklet and this outline, the certificate booklet will prevail. Dental insurance is underwritten by Mutual of Omaha Insurance Company or United of Omaha Life Insurance Company. Mutual of Omaha Insurance Company is licensed in all 50 states. United of Omaha Life Insurance Company is licensed in all states but New York. In New York, Mutual of Omaha Insurance Company underwrites the plan. Policy Form Number 7000GM-MU-EZ 2001

Educational Service Provider: Operating Expenditures

Educational Service Provider Operating Expenditures
Instructional Expenditures (1xx, 293) $3,138,015 83.38%
Pupil Support Services (21x) $44,316 1.18%
Instructional Staff Support Services (22x) $5,117 0.14%
General Administration (23x) $0 0.00%
School Administration (24x) $500,386 13.30%
Business Services (25x) $0 0.00%
Operations and Maintenance (26x) $24,653 0.66%
Transportation (27x) $0 0.00%
Central & Other Support Services (28x, 291, 292, 295, 299) $0 0.00% Total Operating Expenditures from ESP $3,712,487 98.64%
Total from ESP file $3,763,633 100.0%

Report based on district's 2015 Financial Information Database (FID) submission.

Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are used in proper context. The ESP operational expenditure costs reported to the charts above are based on function codes as submitted to the Financial Information Database (FID). Districts are required by law (MCL 380.1281) to follow a common chart of accounts published as the

Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the function codes listed in the charts above may be found in the Manual available at: http://www.michigan.gov/documents/appendix_33974_7.pdf.

More district financial information can be found online at www.michigan.gov/cepi.

Educational Service Provider: Operating Expenditures

Educational Service Provider Operating Expenditures
Instructional Expenditures (1xx, 293) $2,978,782 82.55%
Pupil Support Services (21x) $36,918 1.02%
Instructional Staff Support Services (22x) $0 0.00%
General Administration (23x) $0 0.00%
School Administration (24x) $469,293 13.01%
Business Services (25x) $0 0.00%
Operations and Maintenance (26x) $82,338 2.28%
Transportation (27x) $0 0.00%
Central & Other Support Services (28x, 291, 292, 295, 299) $0 0.00% Total Operating Expenditures from ESP $3,567,331 98.87%
Total from ESP file $3,608,245 100.0%

Report based on district's 2014 Financial Information Database (FID) submission.

Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are used in proper context. The ESP operational expenditure costs reported to the charts above are based on function codes as submitted to the Financial Information Database (FID). Districts are required by law (MCL 380.1281) to follow a common chart of accounts published as the

Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the function codes listed in the charts above may be found in the Manual available at: http://www.michigan.gov/documents/appendix_33974_7.pdf.

More district financial information can be found online at www.michigan.gov/cepi.

Educational Service Provider: Transparancy Expenditure Report

Educational Service Provider Expenditures
Salaries (1xxx) $2,839,356 75.44%
Employee Benefits (2xxx) $924,277 24.56%
Rentals (42xx) $0 0.00%
Purchased Services (3xxx) $0 0.00%
Repairs & Maintenance (41xx) $0 0.00%
Supplies and Materials (5xxx) $0 0.00%
Capital Outlay (6xxx) $0 0.00%
Other Expenditures, Dues and Fees (74xx) $0 0.00%
Total from above $3,763,633 100.00%
Total expenditures reported in ESP file $3,763,633 100.0%

Report based on district's 2015 Financial Information Database (FID) submission.

Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are used in proper context. The ESP expenditure costs reported to the charts above are based on objects codes in the ESP file as submitted to the Financial Information Database (FID). Districts are required by law (MCL 380.1281) to follow a common chart of accounts published as the

Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the object codes listed in the charts above may be found in the Manual available at: http://www.michigan.gov/documents/appendix_33974_7.pdf.

More district financial information can be found online at www.michigan.gov/cepi.

Budget Transparency Report: Operating Expenditures School District: Fiscal Year: 2014-2015
Fund: General Fund (11)

Operating Expenditures Instructional Expenditures (1xx,293) $3,463,848 50.61 % Pupil Support Services (21x) $44,316 0.65 % Instructional Staff Support Services (22x) $30,547 0.45 % General Administration (23x) $922,027 13.47 % School Administration (24x) $542,575 7.93 % Business Services (25x) $31,639 0.46 % Operations and Maintenance (26x) $475,446 6.95 % Transportation (27x) $161,035 2.35 % Central & Other Support Services (28x, 291,292,295,299) $2,069 0.03 % Total Current Operating Expenditures $5,673,502 82.89 %
Remaining Expenditures Community Services (3xx) $4,959 0.07 % Facilities Acquisitions (45x), Debt Service (51x) and Capital Outlay $138,912 2.03 % Other Transactions (41x-44x, 49x) $0 0.00 % Fund Modification (6xx) $1,027,134 15.01 % Total General Fund Expenditures $6,844,507 100.00 %

*For charting purposes, Remaining Expenditures is defined as function codes 3xx through 6xx.

Report based on district's2015 Financial Information Database (FID) submission.

Caution should be used when using these financial data. Sound conclusions can only be drawn when the data elements are used in proper context. The operational expenditure costs reported to the charts above are based on function codes as submitted to the Financial Information Database (FID). Districts are required by law (MCL 380.1281) to follow a common chart of accounts published as the Michigan Public School Accounting Manual when reporting financial data. Definitions for each of the object codes listed in the charts above may be found in the

Manual available at: http://www.michigan.gov/documents/appendix_33974_7.pdf.

Please note that Capital Outlay, an object category, was extracted from functional categories and reported with Facilities Acquisitions and Debt Service.

More district financial information can be found on-line at www.michigan.gov/cepi.