1 School Finance in Iowa Larry Sigel School Finance Director Iowa Association of School Boards.
K-12 School Finance
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Transcript of K-12 School Finance
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Welcome to Your Welcome to Your State School FundState School Fund
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Michael Elliott
State School Fund Coordinator
Oregon Department of Education
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History of School Funding Goals of the School Funding Formula Current Revenue Components of State School Fund
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School Funding pre Measure 5 (1990):60% Local Revenue (property taxes)30% State Revenue (income taxes)10% Federal Revenue
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Measure 5◦ Passed in 1990◦ Capped property tax rate to $5 per $1,000 of
market value for public education◦ Required State to cover any local revenue
losses to public education
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Measures 47 and 50◦ Passed in 1996 and 1997 respectively◦ Cut assessed property values◦ Capped growth of assessed property values to
3% a year
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School Funding post Measures 5, 47, and 50:30% Local Revenue (property taxes)60% State Revenue (income taxes)10% Federal Revenue
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Consequences of Measures 5, 47, and 50:Increased volatility of school funding
◦ Shifted funding from property to income taxMade state primary source of school fundingEqualized funding across districts
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Bill
ions
of
Do
llars
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Student Data Special Education Poverty
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District Consolidation School Funding Report Quality Education Commission
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Equalize funding across all districts Equalize funding between districts and
education service districts (ESDs) Define equity according to student and
district characteristics (weights)
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Equalize district funding:◦ Distribute all state funding◦ Account for all local revenue
Equalize District and ESD funding:◦ Districts receive 95.5%◦ ESDs receive 4.5%
District Equity:◦ More weights receive more funding
Local Control:◦ Districts control spending decisions unless
Legislature states otherwise
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A general cost reimbursement A revenue entitlement per student An assurance of funding stability or
adequacy A measure of student outcomes An accountability system
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182013-15 Biennium
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2013-15 Biennium
Includes $100 million from September 30 Special Session
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Estimated for 2013-15 biennium
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Of the $6.65 billion in state revenue◦ 95.5% goes to Districts◦ 4.5% goes to ESDs
All local revenue stays with the school district or ESD where collected
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Carve-outs◦ Money set aside for specific purposes and
grants Weights
◦ Variables used to determine each district and ESD’s share of state school fund
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Network of Quality Teaching and Learning◦ $45 million for the 2013-15 biennium
Long Term Care and Treatment and Oregon School for the Deaf◦ Approximately $22 million per biennium
Oregon Virtual School District◦ $1.6 million per biennium
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Small High School Grant◦ $2.5 million per year ◦ Ends June 30, 2015
High Cost Disability Grant◦ $18 million per year
Facility Grant◦ $20 million per biennium
Transportation Grant◦ Based on eligible transportation costs
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High Cost Disability◦ Reimburses districts for costs over $30,000
per IEP student Facility Grant
◦ Pays up to 8% of construction costs for new classroom furnishings
Small High School Grant◦ Provides additional funds to small high
schools
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Transportation Grant◦ Reimburses eligible transportation costs◦ Reimbursement rates set by costs per ADMr◦ Reimburse at 70%, 80% or 90% of eligible costs
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Transportation Grant from 2005-06 to 2013-14
2011-12 through 2013-14 Estimated
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Average Daily Membership (resident)◦ Up to 1.0 weight
Students eligible for Special Education◦ 1.0 weight up to 11% ADMr
Special Education Students above 11%◦ Variable
ESL students◦ 0.5 weight
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Pregnant and Parenting Students◦ 1.0 weight
Students in Poverty◦ 0.25 weight
Students in Foster care◦ 0.25 weight
Students in Neglected/Delinquent Programs◦ 0.25 weight
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Remote Small Elementary School correction◦ 8 miles from nearest elementary school in
same district◦ No more than 28 students per grade
Small High School Correction◦ No more than 350 students for 4 grades◦ No more than 267 students for 3 grades
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Union High School◦ 1.2 weight per resident Average Daily
Membership Elementary School District
◦ 0.9 weight per resident Average Daily Membership
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Category Additional Weight
IEP 1.0
ESL 0.5
Pregnant and Parenting 1.0
Poverty 0.25
Foster Care 0.25
Neglected/Delinquent Students 0.25
Union High School Students 0.2
Elementary District Students -0.1
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Compares current year ADMw with prior year ADMw
Uses the greater ADMw for funding purposes
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Recognizes that more experienced teachers may have increased costs
Calculation (District Average – State Average)
Teacher Experience Factor may be positive or negative value
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(District extended ADMw * ($4,500 + [$25 * (teacher experience difference]) * funding ratio) – Local Revenue◦ District extended ADMw: District Weights◦ $4,500: target funding◦ Funding Ratio completely distributes all State
School Funds
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Total of component school district grants * 4.5%; or
$1 million; whichever is greater
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Formula combines local revenue and state revenue
Formula driven by weights Goal of Formula is to ensure that 1 weight =
1 weight Weights describe specific characteristics of
students and districts
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