Transcript Fiscal Year 2005 Budget

Oakland Schools Budget
Presentation 2009-2010
Fiscal Challenges
Doing More with Less

District demand for ISD services is
growing in many areas

Revenue to the ISD is decreasing in all
funds
2
Key Factor in Budget Development
Local School District

Student count & Foundation Allowance (70%)
Intermediate School District

Revenue based primarily on Property Taxes (90%)
3
Property Tax Forecast
Property Tax decreases
Fiscal Year 2009-10
Fiscal Year 2010-11
Fiscal Year 2011-12
Fiscal Year 2012-13
-4.5% - $10.7M
-11% - $33.1M
-5.0% - $42.2M
-5.0% - $50.8M
Cumulative Loss of Property Tax Revenue between
FY 2010 and FY 2013 is $136.8M
4
Oakland Schools Property Tax Revenue
221, 000, 000
211, 000, 000
201, 000, 000
Current Property Tax Total Revenue
191, 000, 000
181, 000, 000
171, 000, 000
161, 000, 000
151, 000, 000
141, 000, 000
131, 000, 000
121, 000, 000
111, 000, 000
101, 000, 000
91, 000, 000
81, 000, 000
71, 000, 000
61, 000, 000
51, 000, 000
41, 000, 000
31, 000, 000
21, 000, 000
11, 000, 000
1, 000, 000
FY09
FY10
FY11
FY12
FY13
FY14
GEF
12,676,300
12,105,867
10,774,221
10,235,510
9,723,735
9,723,735
SEF
161,532,280
154,263,327
137,294,361
130,429,643
123,908,161
123,908,161
CFEF
39,425,880
37,651,715
33,510,027
31,834,525
30,242,799
30,242,799
Total Current FY
213,634,460
204,020,909
181,578,609
172,499,679
163,874,695
163,874,695
Total (FY08 Flat)
214,708,000
214,708,000
214,708,000
214,708,000
214,708,000
214,708,000
(1,073,540)
(10,687,091)
(33,129,391)
(42,208,321)
(50,833,305)
(50,833,305)
Flat Loss
5
State Aid Reductions
General Education:

Section 81 20% reduction ($1.0 million)
*State funding for ISD Operations was $95 million in FY 2003 and declined to
$81.7 million in FY 2009
*The Governor proposed a 20% reduction to Section 81 funding which would
reduce the statewide appropriation to $65.4 million in FY 2010
Career Focused Education:

Section 61a 25% reduction ($97,700)
6
American Recovery and
Reinvestment Act (ARRA)
Title I Allocations
 Individuals with Disabilities Education Act
 State Fiscal Stabilization Fund

?
7
Cost Containment Reductions &Measures
in Response to Declining Revenue






Planned two year salary and wage freeze
Fourth year of aggressive healthcare cost
containment
Two year moratorium on out-of-state travel
Utility cost reduction of 8.5%
Reductions in capital outlay, supplies, materials,
purchase services (excluding classroom
supplies)
Slow down of technology replacement schedules
8
Cost Containment Reductions &Measures
in Response to Declining Revenue





Attrition and staff reductions (20 additional FTE)
Planned spend down of fund equity to pick up
services local districts are cutting
Request change in fund equity protocol from
10% to 5%
Re-allocating resources and cutting cost based
on LEA priorities
Re-allocation of costs to better match usage
realities
9
Recent Health Plan Changes
Implemented For Non-Bargained
Employees Of
May 2009
10
Oakland Schools Summary,
Recent Benefit Plan Changes
2006





2007
Community Blue PPO #1 (100% coverage) at no cost to employees
Higher cost plans (i.e., Traditional) employee pays premium
difference
Lower cost plans (CMM and HMO) employee paid small bonus
Mid-year (July 1) change from $5 on any prescription to $10 Generic
and $20 Brand
Prescriptions mandatory switch to Generic (when available)

Choice plan with three medical plan choices

Community Blue PPO #2 (90% coverage) at no cost to employees

PPO #1 (100% coverage) employee pays any premium difference

Flexible Blue (high deductible) employee paid bonus and H.S.A.
contribution
Continue to offer non-standard plans, but employees pay any cost
difference
Eliminate CMM and HMO bonus for Employee Premium


11
Oakland Schools Summary,
Recent Benefit Plan Changes
2008





Eliminate non-standard plans except HMO
Community Blue PPO #2, employees pay 2% of premium
PPO#1, employees pays premium difference plus 2%
Flexible Blue, employee paid bonus and H.S.A. contribution
Spousal surcharge if other coverage available (5% of two person premium)
2009



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Community Blue PPO #2, employees pay 3% of premium
PPO#1, employees pays premium difference plus 3%
Flexible Blue, employee paid bonus and H.S.A. contribution
Employee costs tiered based on pay level (low of 2% to high of 6%)
Prescription copay changes from $10/$20 to $5 Generic and $30 Brand
Spousal surcharge raised to 6% of two person cost
12
Oakland Schools
Financial Impact of Benefit Plan Changes
Savings Over Four Years = $ 4,039,165
Data Source:
McGraw Wentworth
Analysis of Actual Results
$ 6,093,773
Annual Cost
If No Changes
$ 5,491,541
$ 4,948,988
$ 4,656,274
$ 4,524,888
$ 1,240,573
$ 238,637
$ 4,524,888
$ 4,417,109
$ 1,628,613
Oakland Schools
Annual Savings
$ 931,342
$ 4,017,646
$ 4,250,968
$ 4,465,160
Enrolled
405
Enrolled
397
Enrolled
400
Enrolled
405
Enrolled
402
2005
2006
2007
2008
2009
Oakland
Schools
Annual Cost
13
Health Care Benefit Plan Program
UNION:
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



6% cap in place – year to year carry-over
MESSA Choices
Prescription benefit $10 generic and $20 brand name
Office visits $5 co-pay
Current contract expires June 30, 2010
14
Reallocation of costs




Historically allocation of costs for business and
operational support to the three funds was 50% general
fund, 25% special education fund, and 25% career
focused education fund.
That allocation did not represent the actual support
given to the different funds resulting in the general fund
paying far more than its share of those support costs.
For building costs (utilities, custodial, etc.) we now use
a formula that represents the square footage used by
each of the three funds.
For personnel support we now use a formula that
represents the number of staff employed by each of the
three funds.
15
Staffing Changes


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ISD staffing driven by LEA needs and requests
Five year effort to reduce FTE in operational areas
through attrition and reassignment
Staff added per LEA priority areas such as the new high
school requirements calling for more
math/science/technology/world languages
Continued effort to match staffing to district needs,
reducing for low priority services and increasing for high
priority.
By FY 2013, reduction of a net 20.0 FTE
16
Special Education Program Change
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Autistic Spectrum Disorder Services have been
transitioned to local districts over the past two years in
coordination with LEA Special Education Departments
Autism Spectrum Disorder Teacher Consultant
services are eliminated (8 FTE) fulfilling
implementation of a three year plan
Creation of 3 FTE to support ASD student needs,
net loss of 5 FTE
$100,000 budgeted in FY 2010 for the transition of ASD
services to the districts
17
Over 90% of Oakland Schools Budget
is Spent on Services to Local Districts
8.06%
FY 2010 Proposed –
$324.9 Million
91.94%
Transfers to LEAs & Direct Program Support - $298.7
ISD Operations - $26.2
Dollars in millions
18
About those services to LEAs
Services are prioritized by local
superintendents and their staff through a
survey done every 3-4 years.
 Usage data from District Service Report
 Feedback on services is collected
annually from each referent group (HR,
finance, instruction, technology, etc.)

19
Oakland Schools
Programs & Services
Highlights from 2007/2008
From 2007/2008 District Service Report
Professional Development
and Instructional Services



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50,000 participants attended 1,850 PD events
Pearson Benchmark used by 26 districts and
Inform by 28 districts with 50% subsidy from
ISD
213,000 assessments administered
4,301 of 24,704 special education students
served
$1,960,950 of materials to special education
students
21
Professional Development
and Instructional Services


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Homeless/Wraparound served 1,011 students
1,042 Back to School and 1,193 truant students
served
Operation GRAD online curriculum usage
increased 66% (180,989 to 301,675 hours)
$11,393,349 saved by districts who sent
students to the Career Technical Campuses
22
Technical Campuses
Cluster Enrollment 2007-2008
6%
5%
18%
9%
11%
16%
11%
12%
Transp. Tech - 18%
Health Science - 16%
EET - 12%
BMMT - 12%
Cosmetology - 11%
Culinary Arts - 11%
Constr. Tech - 9%
Agriscience - 6%
Visual Imaging - 5%
12%
1st semester enrollment - 2,812
2nd semester enrollment - 2,486
23
Technology, Business and
Operational Services





SPAM filtering blocked more than 1M SPAM
emails/day and saved 16 districts $128,000
Student information system (Zangle) saved 12
districts $681,540
AMS Business/Finance/HR application saved 5
districts $428,985
IT fielded and resolved 11,463 technical
assistance calls from local districts
Transportation services helped districts reduce
bus mileage by 566,820 miles saving an
estimated $3.5M
24
Technology, Business and
Operational Services




$3.1M volume of cooperative purchases –
(currently $10.4M)
Printing/graphics produced 1,813,086 pages at
reduced cost and free delivery to local districts
Medicaid billing – district revenue of $5,271,079
Fee for service support to Brandon, Clawson,
Ferndale, Madison, Pontiac, Southfield and
South Lyon
25
Added Program Needs in the
Proposed 2009-2010 Budget

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Additional assistance for high schools to meet
new graduation requirements
Added resources in formative student
assessments aligned to state standards
Continued growth in professional development
around best practices
More study and follow-up on consolidation of
services (PA 63 & technical support)
Increased resources for schools with AYP risk
More external service staff placed in LEAs
26
FY 2009-10 Budget Highlights
Program Support & Subsidies
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Continuation of Benchmark/Inform subsidy - $500,000
Expanded Math and Science support - $550,000
Regional CTE program support
Targeted Schools
Chinese Language Initiative
Literacy adoption in local districts
Curriculum development – social studies, science, math
Refugee Program
$21.4 million for direct instruction of 3,400 students in highend/high-tech programs at the Technical Campuses
27
FY 2009-10 Budget Highlights
Program Support & Subsidies

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
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Regional Procurement Process (cooperative contract network with
over $10.4 million of annual usage)
ONE Network Subsidy - $1.3 million (CTN)
CFE Transportation Reimbursement - $1.6 million
Maintain current levels of Special Ed PA-18 funding and support $147,950,000
Special Education Center Renovations - $6,552,700
($23.0 million to date)
Beverage Consortium
Transportation Improvement Association (TIA)
Inter-district mail services
Technical support for AMS Applications & Zangle (student)
Tri-County Alliance
28
Overview of FY 2009-10
Oakland Schools Proposed Budgets
Fund Balance Target Setting Protocol
PROTOCOL
 The proposed protocol for the development of each fund’s
year ending fund balance target will be predicated upon:
• 10 percent of the operating programs contained in said fund
• Known economic liabilities or existing reserves of a specific fund
(uncertainty of State funding: i.e. section 61a.3, section 74, Center
program FICA & retirement)
The fund balance target setting protocol recognizes the following
economic realities:


The State of Michigan’s economic environment
The economic status of the LEAs that comprise the
Intermediate School District.
Oakland Schools Board of Education approved the Protocol on 3/25/2003
Practice for the Special Education Fund is to distribute the amount in
excess of the target unreserved fund balance.
30
Oakland Schools
Total Revenue Summary
7% 0%
19%
4%
3%
FY 2010 $305.6 Million
67%
Property Tax Revenue - $204.02
State Revenue - $10.8
Other Local Revenue - $22.06
Other Financing Sources - $1.3
New Grant Award Funding - $57.48
Est. Grant C/O - $9.95
Dollars in millions
31
Revenue Assumptions



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
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Property tax revenue decrease of 4.5%
Expected investment rate of return is 1%
Increased local district utilization of our Finance,
Human Resource application, Benchmark & Inform
system and Novanet fee-based software system.
New: Follet, a library management system
General Education Section 81 reduced by 20%
CFE Section 61a3 reduced by 25%
All other State Aid held flat
32
Oakland Schools Property Tax Revenue
221, 000, 000
211, 000, 000
201, 000, 000
Current Property Tax Total Revenue
191, 000, 000
181, 000, 000
171, 000, 000
161, 000, 000
151, 000, 000
141, 000, 000
131, 000, 000
121, 000, 000
111, 000, 000
101, 000, 000
91, 000, 000
81, 000, 000
71, 000, 000
61, 000, 000
51, 000, 000
41, 000, 000
31, 000, 000
21, 000, 000
11, 000, 000
1, 000, 000
FY09
FY10
FY11
FY12
FY13
FY14
GEF
12,676,300
12,105,867
10,774,221
10,235,510
9,723,735
9,723,735
SEF
161,532,280
154,263,327
137,294,361
130,429,643
123,908,161
123,908,161
CFEF
39,425,880
37,651,715
33,510,027
31,834,525
30,242,799
30,242,799
Total Current FY
213,634,460
204,020,909
181,578,609
172,499,679
163,874,695
163,874,695
Total (FY08 Flat)
214,708,000
214,708,000
214,708,000
214,708,000
214,708,000
214,708,000
(1,073,540)
(10,687,091)
(33,129,391)
(42,208,321)
(50,833,305)
(50,833,305)
Flat Loss
33
Oakland Schools Fiscal Year 2010
Total Expenditure Budget by Type
6.8%
20.3%
0.4%
3.9%
$324.9 Million
3.6%
0.4%
Transfers to LEAs - $209.6
Salaries & Benefits - $66.0
Purchase Services - $22.2
Cash to LEAs
Utilities - $1.3
Supplies, Materials, Dues & Fees - $12.7
Capital Outlay & Other - $11.7
64.5%
Transfers to Other Funds - $1.4
Dollars in millions
34
Budget Highlights
FY 2010 proposed non-union salary & wage changes
The plan is to implement a wage freeze on January 1, 2010 for
non-union staff. Non-union wages follow the calendar year, the
wage increase is a blended number crossing fiscal years.
The salary and wage budgets contain a 1.3125% increase for the
three major funds’ non-union employees. The district has budgeted a
planned wage freeze beginning January 1, 2010, therefore the weighted
average salary and wage cost increase reflects six months comprised of
a base increase of 1.5 – 1.75% depending on employee placement in the
salary market range plus the cost of increments of 0.5% and six months
of the cost progression increments only at 0.5%.
35
Budget Highlights
FY 2010 proposed union salary & wage changes
This is the last year of a three year contract in which the settlement was
1.75% on the base plus steps and lanes (1.2%) and a continuation of
the 6% health insurance cap.
The salary and wage budgets contain the 1.76% base increase and
estimated 1.2% cost for steps and lanes for unionized employees
over the FY 2009 salary and wage budget.
36
Budget Highlights


MPSERS retirement rate budgeted at the weighted average
rate of 16.84% (16.94% effective October 1, 2009)
Non union healthcare cost budgeted at annual increase of 7%
• Minimal increase for non-union expenditure based on employee
premium share and management of current plans



Union healthcare subject to an annual cap of 6% increase
Purchase Services, Supplies & Materials, Dues & Fees
reduced by aggregate 3.7%
Utilities reflect an 8.62% decrease from the prior year
37
General Education Fund Summary


Total Revenue: $25.9 Million
 Property tax – $12.1 M (46% of total revenue)
 Other local revenues – $9.6 M
 State sources revenues – $3.7 M
 Other financing source revenues – $.05 M
Total Expenditures: $26.6 Million
 General administration – $1.8 M
 Finance and operations – $8.0 M
 Instructional services – $10.9 M
 Plant and fixed charges, transfers to LEAs – $5.9 M
• Medicaid $4.75 million
38
General Fund Overview
$35
$30
$25
$20
$15
$10
$5
$0
2002
Actual
Revenue
2003
Actual
Expense
2004
Actual
2005
Actual
2006
Actual
2007
Actual
Unreserved Fund Balance
2008
Actual
2009 2nd
Amend
Proposed
2010
Reserved Fund Balance
Dollars in millions
39
Fiscal Year 2010
General Education Fund Balance
END OF YEAR:
Unreserved:
$ 5,377,400
Reserved:
Prepaid, Inventory and Deposits
$
35,000
Total Budgeted Ending Fund Balance
$ 5,412,400
_______________________________________________________
10% of GEF operating expenditures ($26.6 m): $ 2.6 m
State Aid exposure (sec 81):
$ 2.7 m
Fund Balance Protocol Target:
$ 5.3 million
40
Fiscal Year 2010 District Debt
GEF Outstanding Debt Principal:
SEF Outstanding Debt Principal:
CFEF Outstanding Debt Principal:
Total OS Bonded Debt:
$ 5,716,300
$ 129,600
$43,544,800
$49,390,700
NOTE: Debt Service for the Administration Building
Project Bond (2003) issue is pre-funded in Debt Service Fund 310
and Debt Service for the campus renovations bond (2007) is prefunded in Debt Service Fund 312 through FY 2014
41
General Fund Five-Year
Forecast
Projection
2009-10
Projection
2010-11
Projection
2011-12
Projection
2012-13
Projection
2013-14
Revenue:
25,958,100
24,903,261
25,562,403
24,198,119
24,343,796
Expenditures:
26,605,400
25,032,671
25,341,996
25,773,434
26,489,883
(647,300)
(129,410)
220,407
(1,575,315)
(2,146,087)
Reserved: Prepaid, Inventory
and deposits
35,000
35,000
35,000
0
0
Unreserved/Designated
5,377,400
5,247,990
5,468,397
3,928,082
1,781,995
Total
5,412,400
5,282,990
5,503,397
3,928,082
1,781,995
Operating Excess (Deficit)
End of Year Fund Balance:
42
ISD Budget Resolution
Revised School Code 380.624 - Overview
1.
Not later than May 1 of each year, the ISD shall submit
proposed budget for next fiscal year to the board of
each constituent district for review
2.
Not later than June 1 of each year, the board of each
constituent district shall review the proposed ISD
budget, shall adopt a board resolution expressing its
support for or disapproval of the proposed budget
3.
Mail copy of resolution indicating support or
disapproval (with rationale) to the Oakland Schools
Board of Education
43
General Education Fund

Questions & Comments
44
Special Education Fund Summary

Total Revenue: $161.7 Million
 Property tax – $154.3 M (95% of total revenue)
 Other local revenues – $1.4 M
 State sources revenues – $6.0 M

Total Expenditures: $173.6 Million
 Program supervision and direction – $3.1 M
 Program operations – $9.6 M
 Plant and fixed charges – $6.7 M
 LEA transfers and program subsidies – $154.2 M
45
Special Ed Fund Overview
$180
$160
$140
$120
$100
$80
$60
$40
$20
$0
2002
Actual
Revenue
2003
Actual
2004
Actual
Expense
2005
Actual
2006
Actual
2007
Actual
Unreserved Fund Balance
2008
Actuals
2009 2nd Proposed
2010
Amend
Reserved Fund Balance
*FY 2004 contains “one time” operating adjustment for prior years
**Dollars in millions
46
Fiscal Year 2010 Special Education
Program Support & Subsidies
PA-18 Base Distribution
Start-up Contingency
Extraordinary Contingency
District Support - ASD
Section 24 subsidy
Group Homes
Havenwick
SEI Regional Day Treatment
Michigan Rehab Services Cash Match
Center Program Renovations
Total
$ 141,900,000
$ 1,700,000
$
500,000
$
100,000
$
100,000
$ 1,200,000
$
150,000
$ 1,400,000
$
180,000
$ 6,552,700
$ 153,782,700
47
Oakland Schools Special Education
Expenditure Budget Comparison
Transfers to LEAs
OS Operations
180
160.7
153.8
160
145.8
143.4
137.8
140
154.2
134.7
Dollars in millions
120
106.9
110.09
100
80
60
40
20
18.5
23.4
27.4
16.02
16.9
17.66
18.6
FY 2005
Actual
FY 2006
Actual
FY 2007
Actual
FY 2008
Actual
19.6
18.9
0
FY 2002
Actual
FY 2003
Actual
FY 2004 Actual
2009 2nd
Amend
*External services with offsetting revenue not included in FY 2010 OS Operations
Proposed
2010
48
PA-18 Base Distribution
FY 2003-2014
Trend Line: Red
After Property Tax Decline: Blue
180
$171.0
$167.0
$160.0
160
$155.0
$142.1
140
$141.9
$128.4
$141.9
$148.0
$141.9
$133.7
$130.9
$125.4
120
$118.6
$112.0
$111.6
$111.6
$109.5
100
FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014
Dollars in millions
49
Fiscal Year 2010
Special Education Fund Balance
END OF YEAR:
Unreserved:
$ 5,884,900
Reserved:
Prepaid, Inventory and Deposits
$
Total Budgeted Ending Fund Balance
$ 5,923,600
10% of SEF operating expenditures ($19.2 m):
State Aid exposure (sec 51a, 51a.8)
Fund Balance Protocol Target:
$ 1.9 m
$ 3.9 m
$ 5.8 million
38,700
50
Special Education Five-Year
Forecast
Proposed
2009-10
Projection
2010-11
Projection
2011-12
Projection
2012-13
Projection
2013-14
Revenue:
161,692,400
144,902,902
138,289,333
131,868,955
132,035,927
Expenditures:
173,559,300
149,771,342
138,336,328
131,871,354
132,024.083
Operating Excess (Deficit)
(11,866,900)
(4,868,441)
(46,995)
(2,398)
11,844
0
0
0
0
0
Reserved/Designated
38,700
0
0
0
0
Unreserved/Designated
5,884,900
1,055,159
1,008,164
1,005,766
1,017,609
Total
5,923,600
1,055,159
1,008,164
1,005,766
1,017,609
End of Year Fund Balance:
Reserved Center Program
Facility Renovation
51
Special Education Fund

Questions & Comments
52
Career Focused Education Fund
Summary

Total Revenue: $39.6 Million
 Property tax – $37.7 M (95% of total revenue)
 Other local revenues – $0.7 M
 State sources revenues – $1.1 M
 Other financing source revenues – $0.1 M

Total Expenditures: $38.0 Million
 Campus and other program administration – $25.8 M
 LEA transfers and direct program operations – $5.4 M
 Facility and technology maintenance/renovations – $0.2 M
 Plant and fixed charges – $6.6 M
53
Career Focused Education
Fund Overview
$60
$50
$40
$30
$20
$10
$0
2002
Actual
2003
Actual
Revenue
2004
Actual
2005
Actual
Expense
2006
Actual
2007
Actual
Unreserved Fund Balance
Dollars in millions
2008
Actual
2009 2nd
Amend
2010
Proposed
Reserved Fund Balance
54
Fiscal Year 2010
Career Focused Education Fund Balance
END OF YEAR:
Unreserved:
$ 10,849,000
Reserved:
Prepaid, Inventory and Deposits
$
67,200
Total Budgeted Ending Fund Balance
$ 10,916,200
_______________________________________________________
10% of CFEF operating expenditures ($38.0):
State Aid exposure (sec 61a.3):
Fund Balance Protocol Target
$ 3.8 m
$ 1.1 m
$ 4.9 million
55
Career Focused Education
5-Year Forecast
Proposed
2009-10
Projection
2010-11
Revenue:
39,568,525
35,467,718
33,875,679
32,315,388
32,331,107
Total Expenditures:
38,044,600
36,552,362
34,816,192
35,611,416
36,296,487
1,523,925
(1,084,644)
(940,514)
(3,296,028)
(3,965,380)
10,916,725
9,832,081
8,891,567
5,595,539
1,630,159
Operating Excess (Deficit)
Projection
2011-12
Projection
2012-13
Projection
2013-14
End of Year Fund Balance
Unreserved
56
Career Focused Education Fund

Questions & Comments
57
Proposed Grants and Funded
Projects Summary

Total dollar award value of all current grants
and funded projects:
$67.5 Million
• New Awards
• Carry Over


$57.5 Million
$10.0 Million
Direct transfer to districts: $43.5 Million
ISD administered grants and projects: $24.0
Million (Includes JobLink $5.5M)
58
Other Funds





Cooperative Activities Fund 270 – Collaborative
Program Development Initiative (CPDI)
Cooperative Activities Fund 271 – Oakland Network
for Education (ONE)
Debt Service Fund 310 – Administrative Building Bond
2003: 15 years, ending 2018
Debt Service Fund 311 – AMS Bond 2004: 6 years,
ending 2010
Debt Service Fund 312 – CFE Campus Renovations
Bond: 29 years, ending 2036
59
Other Funds




Capital Projects Fund 404 - CFE Technical Campus
Renovations Phase II Project (finalize project in 2009)
Capital Projects Fund 406 – Admin Bldg Renovation &
Maintenance
Production Print Fund 710 – Enterprise Fund
Risk Related Activity Fund 810 – Internal Service Fund
60
Questions & Comments