ALLOWABLE USES OF SINKING FUNDS H.B. 4388 (H-3):
SUMMARY OF BILL
REPORTED FROM COMMITTEE
House Bill 4388 (Substitute H-3 as reported without amendment)
Sponsor: Representative Michael McCready
Senate Committee: Appropriations
CONTENT
The bill would amend the Revised School Code to expand the allowable uses of sinking funds to include school security improvements and technology. For sinking fund millages approved by voters after the bill was enacted, the maximum allowable millage rate that could be levied would decline from the current 5 mills to 3 mills, and the maximum number of years to levy the millage would decline from the current 20 years to 10 years.
Section 1212 of the Revised School Code provides for the levying of sinking fund mills by local school districts (i.e., not intermediate school districts or charter schools) if approved by voters, with a maximum millage levy of 5 mills over 20 years. (After 20 years, the district has to seek voter approval for another millage.) The current allowable uses of sinking funds are restricted to the purchase of real estate for sites for, and the construction or repair of, school buildings. A sinking fund essentially is a savings account, and allows a district to accumulate funds to pay for real estate, construction, or repair of buildings without incurring debt service costs that accrue when bonding for capital projects.
The bill would expand the allowable uses of a sinking fund to include school security improvements and technology; however, sinking funds approved after the effective date of the bill would be limited to a maximum of 3 mills over 10 years. The bill would define "school security improvement" as any capital improvement or purchase designed to act as a deterrent to unauthorized entry onto school premises or to otherwise promote security. The bill specifies that "security improvement" would include metal detectors, locks, doors, cameras, and other items, including a mobile telephone application connecting school personnel with a 9-1-1 call center, but would exclude personnel costs or operation costs related to these capital improvements.
"Technology" would mean that term as defined in Section 1351a of the Revised School Code, namely hardware and communication devices that transmit, receive, or compute information for pupil instructional purposes; the initial purchase of operating system software or customized application software accompanying the purchase of hardware and communication devices; and the costs of design and installation of the hardware, communication devices, and initial operating system software or customized application software.
As of the August 2016 State Aid status report
information from the Michigan Department of Education, there are 173 districts
(out of 544) currently levying sinking fund mills, raising an estimated $134.5
million in sinking fund revenue for fiscal year 2015-16, with an average
millage rate of 1.367 mills. Of the 173 districts, 12 are levying an amount greater than the 3-mill cap proposed by the bill; had the cap been in place for the existing millages, the revenue raised from the millage in those 12 districts would have been $2.5 million lower than what is actually being received. However, the cap would not apply to sinking funds already being levied, and would be prospective in nature.
Districts that in the future were looking to ask voters to approve a millage in excess of the proposed 3-mill cap would be restricted to asking for a lower millage levy, but the bill would allow for more uses of a new sinking fund levy. Therefore, the overall fiscal impact of the bill on local school districts, which would broaden the uses but lower the maximum millage rate, is indeterminate.
Districts that were using general operating funds to pay for security or technology improvements could see increased net revenue if they were to seek, and voters were to approve, a sinking fund for security or technology improvements. Districts that were planning to seek a bond issue for security or technology uses could instead seek a sinking fund levy; in this case, the mills could be the same, but the overall cost to voters would be lower under the sinking fund proposal due to the avoidance of interest costs associated with bond issues. Districts that, in the future, were planning to ask voters to approve a levy greater than 3 mills for the purchase of real estate or construction or repair of school buildings would be limited to the lower 3-mill cap, and would need to either "save up" for a longer period of time or dip into other fund sources to make up the difference.
The bill would have no fiscal impact on the State.
Below, Table 1 shows the districts currently levying sinking fund mills, the mills levied, and the estimated revenue generated from those sinking fund mills.
Table 1
Districts Levying Sinking Fund Mills as of August 2016
County |
School District Name |
Sinking Fund Mills |
Estimated Sinking Fund Revenue |
ALGER COUNTY |
SUPERIOR CENTRAL SCHOOL DISTRICT |
2.5 |
$179,374 |
ALLEGAN COUNTY |
FENNVILLE PUBLIC SCHOOLS |
0.5 |
$169,121 |
ALLEGAN COUNTY |
SAUGATUCK PUBLIC SCHOOLS |
0.4997 |
$277,977 |
ANTRIM COUNTY |
ALBA PUBLIC SCHOOLS |
0.5 |
$25,959 |
ANTRIM COUNTY |
CENTRAL LAKE PUBLIC SCHOOLS |
0.45 |
$112,581 |
ANTRIM COUNTY |
ELLSWORTH COMMUNITY SCHOOL |
1.5 |
$131,279 |
ANTRIM COUNTY |
MANCELONA PUBLIC SCHOOLS |
0.4 |
$119,230 |
BARRY COUNTY |
HASTINGS AREA SCHOOL DISTRICT |
1 |
$554,206 |
BAY COUNTY |
ESSEXVILLE-HAMPTON PUBLIC SCHOOLS |
3 |
$1,064,492 |
BERRIEN COUNTY |
BENTON HARBOR AREA SCHOOLS |
2 |
$1,405,273 |
BERRIEN COUNTY |
ST. JOSEPH PUBLIC SCHOOLS |
0.9946 |
$977,962 |
BERRIEN COUNTY |
LAKESHORE SCHOOL DISTRICT (BERRIEN) |
1.4971 |
$1,144,655 |
BERRIEN COUNTY |
RIVER VALLEY SCHOOL DISTRICT |
0.5 |
$336,358 |
BERRIEN COUNTY |
BERRIEN SPRINGS PUBLIC SCHOOLS |
1 |
$349,773 |
County |
School District Name |
Sinking Fund Mills |
Estimated Sinking Fund Revenue |
BERRIEN COUNTY |
NILES COMMUNITY SCHOOLS |
1 |
$585,578 |
BERRIEN COUNTY |
BUCHANAN COMMUNITY SCHOOLS |
0.8 |
$243,094 |
BERRIEN COUNTY |
BRIDGMAN PUBLIC SCHOOLS |
0.1 |
$130,904 |
BRANCH COUNTY |
COLDWATER COMMUNITY SCHOOLS |
0.9744 |
$767,756 |
BRANCH COUNTY |
BRONSON COMMUNITY SCHOOL DISTRICT |
2 |
$421,326 |
BRANCH COUNTY |
QUINCY COMMUNITY SCHOOLS |
1.5 |
$318,491 |
BRANCH COUNTY |
UNION CITY COMMUNITY SCHOOLS |
4.5 |
$630,311 |
CALHOUN COUNTY |
ALBION PUBLIC SCHOOLS |
4 |
$847,592 |
CALHOUN COUNTY |
BATTLE CREEK PUBLIC SCHOOLS |
2 |
$1,571,180 |
CALHOUN COUNTY |
MAR LEE SCHOOL DISTRICT |
0.75 |
$58,264 |
CALHOUN COUNTY |
MARSHALL PUBLIC SCHOOLS |
1 |
$481,270 |
CALHOUN COUNTY |
TEKONSHA COMMUNITY SCHOOLS |
1 |
$63,758 |
CASS COUNTY |
CASSOPOLIS PUBLIC SCHOOLS |
0.8379 |
$371,103 |
CHARLEVOIX COUNTY |
EAST JORDAN PUBLIC SCHOOLS |
0.3943 |
$139,471 |
CHEBOYGAN COUNTY |
CHEBOYGAN AREA SCHOOLS |
0.5603 |
$318,610 |
CHEBOYGAN COUNTY |
WOLVERINE COMMUNITY SCHOOL DISTRICT |
0.6 |
$57,510 |
CLINTON COUNTY |
BATH COMMUNITY SCHOOLS |
1 |
$250,505 |
DELTA COUNTY |
BIG BAY DE NOC SCHOOL DISTRICT |
1.9 |
$299,797 |
DICKINSON COUNTY |
NORTH DICKINSON COUNTY SCHOOLS |
1.9645 |
$218,022 |
EATON COUNTY |
GRAND LEDGE PUBLIC SCHOOLS |
0.8 |
$995,972 |
EATON COUNTY |
POTTERVILLE PUBLIC SCHOOLS |
4.984 |
$637,061 |
EMMET COUNTY |
MACKINAW CITY PUBLIC SCHOOLS |
0.75 |
$109,860 |
EMMET COUNTY |
HARBOR SPRINGS SCHOOL DISTRICT |
0.5399 |
$558,233 |
EMMET COUNTY |
ALANSON PUBLIC SCHOOLS |
0.75 |
$105,178 |
EMMET COUNTY |
PUBLIC SCHOOLS OF PETOSKEY |
1.3189 |
$1,867,385 |
GENESEE COUNTY |
FLINT, SCHOOL DISTRICT OF THE CITY OF |
4 |
$2,752,501 |
GENESEE COUNTY |
GRAND BLANC COMMUNITY SCHOOLS |
1 |
$1,450,715 |
GENESEE COUNTY |
MT. MORRIS CONSOLIDATED SCHOOLS |
2.5 |
$466,895 |
GENESEE COUNTY |
BENDLE PUBLIC SCHOOLS |
2 |
$136,538 |
GENESEE COUNTY |
GENESEE SCHOOL DISTRICT |
1 |
$41,680 |
GENESEE COUNTY |
CARMAN-AINSWORTH COMMUNITY SCHOOLS |
0.5 |
$335,145 |
GENESEE COUNTY |
FENTON AREA PUBLIC SCHOOLS |
0.9362 |
$724,655 |
GENESEE COUNTY |
KEARSLEY COMMUNITY SCHOOL DISTRICT |
3.3 |
$928,105 |
GENESEE COUNTY |
FLUSHING COMMUNITY SCHOOLS |
0.7488 |
$480,560 |
GENESEE COUNTY |
DAVISON COMMUNITY SCHOOLS |
1.4016 |
$1,055,888 |
GENESEE COUNTY |
CLIO AREA SCHOOL DISTRICT |
2 |
$934,789 |
GENESEE COUNTY |
SWARTZ CREEK COMMUNITY SCHOOLS |
1.8059 |
$1,429,973 |
GENESEE COUNTY |
LAKE FENTON COMMUNITY SCHOOLS |
0.9982 |
$514,279 |
GENESEE COUNTY |
WESTWOOD HEIGHTS SCHOOLS |
3.2 |
$371,860 |
GENESEE COUNTY |
LINDEN COMMUNITY SCHOOLS |
1.3107 |
$759,578 |
GOGEBIC COUNTY |
WAKEFIELD-MARENISCO SCHOOL DISTRICT |
1 |
$103,604 |
GRATIOT COUNTY |
FULTON SCHOOLS |
3 |
$440,828 |
GRATIOT COUNTY |
ITHACA PUBLIC SCHOOLS |
2 |
$668,719 |
HILLSDALE COUNTY |
CAMDEN-FRONTIER SCHOOL |
3.5 |
$433,078 |
County |
School District Name |
Sinking Fund Mills |
Estimated Sinking Fund Revenue |
HILLSDALE COUNTY |
HILLSDALE COMMUNITY SCHOOLS |
1.9988 |
$617,809 |
HILLSDALE COUNTY |
LITCHFIELD COMMUNITY SCHOOLS |
0.75 |
$84,726 |
HILLSDALE COUNTY |
NORTH ADAMS-JEROME PUBLIC SCHOOLS |
0.7 |
$70,524 |
HILLSDALE COUNTY |
READING COMMUNITY SCHOOLS |
1.9 |
$265,659 |
HILLSDALE COUNTY |
WALDRON AREA SCHOOLS |
1 |
$66,510 |
HOUGHTON COUNTY |
CHASSELL TOWNSHIP SCHOOL DISTRICT |
0.1931 |
$10,839 |
HURON COUNTY |
BAD AXE PUBLIC SCHOOLS |
0.8 |
$179,562 |
HURON COUNTY |
ELKTON-PIGEON-BAY PORT LAKER SCHOOLS |
1 |
$674,640 |
INGHAM COUNTY |
EAST LANSING SCHOOL DISTRICT |
1.286 |
$1,330,235 |
INGHAM COUNTY |
LANSING PUBLIC SCHOOL DISTRICT |
1.5 |
$3,335,270 |
INGHAM COUNTY |
DANSVILLE SCHOOLS |
1 |
$182,520 |
INGHAM COUNTY |
HASLETT PUBLIC SCHOOLS |
2.0283 |
$1,115,748 |
INGHAM COUNTY |
MASON PUBLIC SCHOOLS (INGHAM) |
1 |
$659,092 |
INGHAM COUNTY |
OKEMOS PUBLIC SCHOOLS |
0.9919 |
$1,156,974 |
INGHAM COUNTY |
WEBBERVILLE COMMUNITY SCHOOLS |
0.9807 |
$120,728 |
INGHAM COUNTY |
WILLIAMSTON COMMUNITY SCHOOLS |
1 |
$395,376 |
IOSCO COUNTY |
OSCODA AREA SCHOOLS |
1 |
$586,726 |
IOSCO COUNTY |
TAWAS AREA SCHOOLS |
0.5 |
$241,345 |
IRON COUNTY |
WEST IRON COUNTY PUBLIC SCHOOLS |
0.4447 |
$115,593 |
JACKSON COUNTY |
CONCORD COMMUNITY SCHOOLS |
2 |
$273,925 |
JACKSON COUNTY |
HANOVER-HORTON SCHOOL DISTRICT |
1 |
$252,838 |
KALAMAZOO COUNTY |
GULL LAKE COMMUNITY SCHOOLS |
0.65 |
$598,266 |
KALAMAZOO COUNTY |
PORTAGE PUBLIC SCHOOLS |
0.5 |
$1,145,256 |
KALKASKA COUNTY |
FOREST AREA COMMUNITY SCHOOLS |
1 |
$133,084 |
KENT COUNTY |
GRAND RAPIDS PUBLIC SCHOOLS |
1 |
$3,793,926 |
KENT COUNTY |
NORTHVIEW PUBLIC SCHOOLS |
1.2056 |
$687,856 |
KENT COUNTY |
BYRON CENTER PUBLIC SCHOOLS |
1 |
$1,010,431 |
KENT COUNTY |
CEDAR SPRINGS PUBLIC SCHOOLS |
1 |
$532,776 |
KENT COUNTY |
COMSTOCK PARK PUBLIC SCHOOLS |
0.9984 |
$381,924 |
KENT COUNTY |
EAST GRAND RAPIDS PUBLIC SCHOOLS |
0.4801 |
$311,770 |
KENT COUNTY |
GODFREY-LEE PUBLIC SCHOOLS |
1.9976 |
$208,658 |
KENT COUNTY |
GRANDVILLE PUBLIC SCHOOLS |
1.4 |
$2,039,450 |
KENT COUNTY |
KENT CITY COMMUNITY SCHOOLS |
1 |
$191,152 |
KENT COUNTY |
KENTWOOD PUBLIC SCHOOLS |
1.6 |
$3,252,960 |
KENT COUNTY |
LOWELL AREA SCHOOLS |
1 |
$789,212 |
KENT COUNTY |
SPARTA AREA SCHOOLS |
1.15 |
$535,741 |
LAPEER COUNTY |
ALMONT COMMUNITY SCHOOLS |
0.9989 |
$304,618 |
LEELANAU COUNTY |
LELAND PUBLIC SCHOOL DISTRICT |
0.2975 |
$161,962 |
LEELANAU COUNTY |
SUTTONS BAY PUBLIC SCHOOLS |
0.5 |
$213,724 |
LENAWEE COUNTY |
BLISSFIELD COMMUNITY SCHOOLS |
1.75 |
$523,015 |
LENAWEE COUNTY |
CLINTON COMMUNITY SCHOOLS |
1 |
$226,824 |
LENAWEE COUNTY |
MADISON SCHOOL DISTRICT (LENAWEE) |
1.25 |
$216,112 |
LENAWEE COUNTY |
SAND CREEK COMMUNITY SCHOOLS |
1.8454 |
$220,858 |
MACKINAC COUNTY |
ST. IGNACE AREA SCHOOLS |
0.9747 |
$143,967 |
MACOMB COUNTY |
ARMADA AREA SCHOOLS |
0.8394 |
$380,982 |
County |
School District Name |
Sinking Fund Mills |
Estimated Sinking Fund Revenue |
MACOMB COUNTY |
FITZGERALD PUBLIC SCHOOLS |
3.1552 |
$1,367,112 |
MACOMB COUNTY |
ROMEO COMMUNITY SCHOOLS |
1.2438 |
$2,050,847 |
MARQUETTE COUNTY |
NICE COMMUNITY SCHOOL DISTRICT |
1.7438 |
$419,829 |
MARQUETTE COUNTY |
NEGAUNEE PUBLIC SCHOOLS |
1.9926 |
$506,735 |
MARQUETTE COUNTY |
MARQUETTE AREA PUBLIC SCHOOLS |
0.95 |
$1,099,430 |
MARQUETTE COUNTY |
ISHPEMING PUBLIC SCHOOL DISTRICT NO. 1 |
2.487 |
$303,281 |
MASON COUNTY |
MASON COUNTY EASTERN SCHOOLS |
0.75 |
$138,838 |
MASON COUNTY |
LUDINGTON AREA SCHOOL DISTRICT |
0.25 |
$292,334 |
MECOSTA COUNTY |
BIG RAPIDS PUBLIC SCHOOLS |
0.75 |
$310,456 |
MENOMINEE COUNTY |
MENOMINEE AREA PUBLIC SCHOOLS |
2 |
$650,163 |
MENOMINEE COUNTY |
STEPHENSON AREA PUBLIC SCHOOLS |
0.92 |
$203,991 |
MISSAUKEE COUNTY |
LAKE CITY AREA SCHOOL DISTRICT |
1.5 |
$445,678 |
MONROE COUNTY |
MONROE PUBLIC SCHOOLS |
1 |
$1,762,582 |
MONROE COUNTY |
JEFFERSON SCHOOLS (MONROE) |
0.95 |
$863,957 |
MONROE COUNTY |
MASON CONSOLIDATED SCHOOLS (MONROE) |
2 |
$473,358 |
MONROE COUNTY |
WHITEFORD AGRICULTURAL SCHOOL DISTRICT OF THE COUN |
1 |
$203,785 |
MONTCALM COUNTY |
MONTABELLA COMMUNITY SCHOOLS |
1.5 |
$317,883 |
MONTCALM COUNTY |
TRI COUNTY AREA SCHOOLS |
1.5 |
$557,668 |
MUSKEGON COUNTY |
MONA SHORES PUBLIC SCHOOL DISTRICT |
1 |
$807,568 |
OAKLAND COUNTY |
ROYAL OAK SCHOOLS |
0.9966 |
$2,395,684 |
OAKLAND COUNTY |
BERKLEY SCHOOL DISTRICT |
0.7269 |
$669,212 |
OAKLAND COUNTY |
AVONDALE SCHOOL DISTRICT |
0.6 |
$684,821 |
OAKLAND COUNTY |
BLOOMFIELD HILLS SCHOOLS |
0.7326 |
$2,407,634 |
OAKLAND COUNTY |
NOVI COMMUNITY SCHOOL DISTRICT |
0.4932 |
$1,021,255 |
OAKLAND COUNTY |
HAZEL PARK, SCHOOL DISTRICT OF THE CITY OF |
1 |
$263,344 |
OAKLAND COUNTY |
WEST BLOOMFIELD SCHOOL DISTRICT |
1.2453 |
$2,116,126 |
OAKLAND COUNTY |
HURON VALLEY SCHOOLS |
0.9487 |
$2,226,725 |
OAKLAND COUNTY |
OAK PARK, SCHOOL DISTRICT OF THE CITY OF |
3 |
$1,064,455 |
OAKLAND COUNTY |
LAMPHERE PUBLIC SCHOOLS |
0.5 |
$335,469 |
OAKLAND COUNTY |
WALLED LAKE CONSOLIDATED SCHOOLS |
0.4985 |
$2,139,055 |
OCEANA COUNTY |
HART PUBLIC SCHOOL DISTRICT |
0.85 |
$300,666 |
OSCODA COUNTY |
FAIRVIEW AREA SCHOOL DISTRICT |
1 |
$184,164 |
OTSEGO COUNTY |
GAYLORD COMMUNITY SCHOOLS |
1.1378 |
$1,028,258 |
OTSEGO COUNTY |
VANDERBILT AREA SCHOOLS |
0.75 |
$71,644 |
OTTAWA COUNTY |
HOLLAND CITY SCHOOL DISTRICT |
0.7422 |
$885,733 |
OTTAWA COUNTY |
WEST OTTAWA PUBLIC SCHOOL DISTRICT |
0.2997 |
$583,796 |
OTTAWA COUNTY |
HUDSONVILLE PUBLIC SCHOOL DISTRICT |
0.9983 |
$1,289,297 |
OTTAWA COUNTY |
ZEELAND PUBLIC SCHOOLS |
1 |
$1,444,792 |
PRESQUE ISLE COUNTY |
POSEN CONSOLIDATED SCHOOL DISTRICT NO. 9 |
0.5 |
$54,054 |
County |
School District Name |
Sinking Fund Mills |
Estimated Sinking Fund Revenue |
PRESQUE ISLE COUNTY |
ROGERS CITY AREA SCHOOLS |
1.1519 |
$231,647 |
SAGINAW COUNTY |
FRANKENMUTH SCHOOL DISTRICT |
2 |
$962,777 |
SAGINAW COUNTY |
FREELAND COMMUNITY SCHOOL DISTRICT |
1 |
$377,815 |
SANILAC COUNTY |
PECK COMMUNITY SCHOOL DISTRICT |
1.5 |
$103,132 |
SCHOOLCRAFT COUNTY |
MANISTIQUE AREA SCHOOLS |
1.5 |
$429,558 |
SHIAWASSEE COUNTY |
BYRON AREA SCHOOLS |
3 |
$562,822 |
SHIAWASSEE COUNTY |
OWOSSO PUBLIC SCHOOLS |
3 |
$1,554,307 |
ST. CLAIR COUNTY |
EAST CHINA SCHOOL DISTRICT |
0.4 |
$659,719 |
ST. CLAIR COUNTY |
YALE PUBLIC SCHOOLS |
1 |
$390,426 |
ST. JOSEPH COUNTY |
BURR OAK COMMUNITY SCHOOL DISTRICT |
3 |
$124,704 |
ST. JOSEPH COUNTY |
WHITE PIGEON COMMUNITY SCHOOLS |
3 |
$986,202 |
TUSCOLA COUNTY |
MILLINGTON COMMUNITY SCHOOLS |
3.74 |
$785,091 |
TUSCOLA COUNTY |
REESE PUBLIC SCHOOLS |
1.5 |
$362,313 |
WASHTENAW COUNTY |
ANN ARBOR PUBLIC SCHOOLS |
0.9992 |
$7,874,235 |
WASHTENAW COUNTY |
CHELSEA SCHOOL DISTRICT |
0.75 |
$645,107 |
WASHTENAW COUNTY |
SALINE AREA SCHOOLS |
0.35 |
$556,239 |
WAYNE COUNTY |
CLARENCEVILLE SCHOOL DISTRICT |
4.5 |
$1,231,538 |
WAYNE COUNTY |
DEARBORN HEIGHTS SCHOOL DISTRICT #7 |
4.6682 |
$896,436 |
WAYNE COUNTY |
GARDEN CITY PUBLIC SCHOOLS |
2 |
$1,006,830 |
WAYNE COUNTY |
GROSSE POINTE PUBLIC SCHOOLS |
1 |
$2,583,890 |
WAYNE COUNTY |
HAMTRAMCK, SCHOOL DISTRICT OF THE CITY OF |
4 |
$750,177 |
WAYNE COUNTY |
LINCOLN PARK, SCHOOL DISTRICT OF THE CITY OF |
1.4436 |
$748,075 |
WAYNE COUNTY |
LIVONIA PUBLIC SCHOOLS SCHOOL DISTRICT |
1.12 |
$4,619,015 |
WAYNE COUNTY |
ROMULUS COMMUNITY SCHOOLS |
0.75 |
$592,880 |
WAYNE COUNTY |
SOUTH REDFORD SCHOOL DISTRICT |
2 |
$898,393 |
WAYNE COUNTY |
WAYNE-WESTLAND COMMUNITY SCHOOL DISTRICT |
0.9922 |
$1,830,078 |
WAYNE COUNTY |
GIBRALTAR SCHOOL DISTRICT |
0.5 |
$314,332 |
WAYNE COUNTY |
GROSSE ILE TOWNSHIP SCHOOLS |
0.75 |
$430,023 |
WAYNE COUNTY |
WOODHAVEN-BROWNSTOWN SCHOOL DISTRICT |
0.9778 |
$1,004,337 |
WAYNE COUNTY |
NORTHVILLE PUBLIC SCHOOLS |
0.9937 |
$2,693,774 |
WAYNE COUNTY |
VAN BUREN PUBLIC SCHOOLS |
1.13 |
$1,681,228 |
Estimated Statewide Total |
$134,495,803 |
Fiscal Analyst: Kathryn Summers
This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.