North Carolina School Finance: State and County Funding - Rebecca Troutman
-
Upload
north-carolina-association-of-county-commissioners -
Category
News & Politics
-
view
469 -
download
0
description
Transcript of North Carolina School Finance: State and County Funding - Rebecca Troutman
1
School Finance: State & County Funding
Rebecca Troutman NCACC Intergovernmental Relations Director
2
Statewide Averages of County Expenditures, $13 Billion 2011-12
Education 28%
Debt Service 13%
Human Services
19% General Govt
8%
Public Safety 18%
Other 14%
Who Provides Most $ to Schools?
3
Counties
State
Feds
4
Public School Resources, $12.5 Billion 2011-12
State $7.6B 60% Federal
$1.7B 14%
County $3.2B 26%
Current Expense & Capital
5
Funding Sources for Public Schools, $12 Billion Current Expense
State $7.6B 64%
Federal $1.7B 14%
County $2.7B 22%
County Funding Has Become Less Important?
6
False
True
7
Sources of Per Pupil Funding, CE (Excludes Nutrition)
$0
$1,000
$2,000
$3,000
$4,000
$5,000
$6,000
$7,000
$8,000
$9,000
2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012
22%
22.2%
State Federal County
65.3%
72.8%
Who Provides More Construction $ to Schools?
8
Counties
State
Feds
9
Funding Sources for Public Schools, $616 Million Capital
State $16.3M
3% Federal $56.1M
9%
County $543.8M
88%
School Capital Funding Drops in Recession, Per Capita
10
$181 $187 $114 $85
$63
$262 $268 $268 $261
$286
$0
$200
$400
$600
$800
$1,000
$1,200
$1,400
$1,600
$1,800
2007-08 2008-09 2009-10 2010-11 2011-12Other School Current School Capital Other Operating Capital Outlay Salaries & Wages
School Current School Capital
STATE FUNDING OF PUBLIC EDUCATION – THE ALLOTMENT STORY DIRECT FUNDING TO LEAS & CHARTERS
11
State provides same $ to each school?
12
True
False
State Budgeting thru Allotments
Allotments sent directly to LEA & charter – LEA allocates amongst schools – LEA may transfer amongst most allotments
For 2014-15 biennium No transfers to central office Must abide any restrictions per fed law No transfers from Excellent Public Schools
– State funds revert at end of fiscal year 13
State Allotments
Allotments funding by Purpose: – Basic – directed at all students – Supplemental – targeted at specific
student groups or LEA characteristics
14
Basic Allotments
Classroom teachers – Allocated per ADM class size; e.g. 1-3 = 1:18,
10:12 = 1:29
Teacher assistants – Dollar allotment of $939.79 per k-3 student—
2014, reduced $243 in 2014
Instructional support (counselors, social workers) – 1 per 218.55 ADM; increased in 2014 15
Basic Allotments
Instruction Supplies & Textbooks – Dollar allotment of $28.58 ADM instruct supplies – Dollar allotment of $14.26 ADM textbooks
Children with Disabilities – Dollar allotment of $3,671.75 per eligible
student—2014, limited to 12.5% of ADM
Gifted & Talented Children – Dollar allotment of $1,237.29 per eligible
student—2014, limited to 4% of ADM 16
Basic Allotments
School safety measures? – Part of at-risk allotment – Each LEA receives roughly $38,000 per high
school to “purchase” school resource (LEO) or safety (security guard) officer = $22 million
– LEAs not required to spend allotment on SRO Only 26 of 115 do so
– LEAs can use state, federal, or county funding – Add. funding in 2014
17
18
State Avg. = $5361
Current Expense Only
Supplemental & Categorical State Allotments
Small schools – Allotted only to county LEAs < 3,239 ADM or <
4,080 ADM w/ property tax base < statewide avg. – Revised formula in 2015
Low wealth schools – Allotted only to LEAs with certain economic &
property tax base characteristics – Issue with MOE
19
STATE ACTIONS IMPACTING PUBLIC EDUCATION
20
Excellent Public Schools Act
Teacher tenure – Replaces with 1-4 year contract, depending upon performance
Reading literacy concentration No automatic promotion
– Must read at grade level in 3td grade or retained Transparency in schools
– Must publish literacy success/failure & A-F grades – Must publish budget deviation
NC Teacher Corps – In lieu of Teaching Fellows – Recruit & place college grads & mid-career 21
County School Construction Funds
40% of net lottery proceeds – $192 m v. $100 m appropriated – Statutory language repealed in 2014 budget
Portion of corporate tax set aside – Redirected to school operations – County loss = $75 m/year – Statutory set aside repealed in 2014 tax
simplification
22
COUNTY SCHOOL FUNDING
23
24
County Primary Responsibilities
Boards of County Commissioners: Act as local taxing authority Review entire school budget Approve county appropriations for current expense
and capital outlay Approve 5-Year School Facilities Needs Survey Approve purchase price of school building sites Issue bonds & arrange other financing for school
capital outlay purposes Require merger of multiple units if desired
25
Current Expense Only
State Avg. = $1893
County funds are used to fund what school employees?
26
Teacher Asst. & Other Non-Certified
Teachers Administrators Other Certified
27
County Funding of School Personnel, 2011
010,00020,00030,00040,00050,00060,00070,00080,00090,000
100,000
Administrators Teachers Other Certified Assts & Other
State Federal CountyFull-time only
1,606 of 6,785
4,153 of 93,964
2,858 of 14,227
17,769 of 60,654
24% 4% 20% 29%
28
Considering State Salary Supplements
106 LEAs have teacher supplements – Low of $147 to high of $6,031 annually – State wtd avg = $3,478; county cost = $348 million
108 have principal supplements – Low of $175 to high of $28,673 annually – State wtd avg = $11,338; county cost = $27 million
Total county cost supplements = $430 million
City Schools Receive City Funding?
29
False
True
Funding of “City” Schools
No role of cities in school funding – Always an exception: Thomasville approves supplemental tax
County appropriation to current expense apportioned to multiple LEAs based on ADM (G.S. 115C-430)
County appropriation to capital based on LEA need
30
Counties Fund Public Schools but not Charter Schools?
31
False
True
Funding of Charter Schools
County current expense appropriation shared with charter school indirectly
– LEA must transfer to charter per pupil current expense appropriation for students residing within jurisdiction (includes other local funds too)
County appropriation to capital not shared with charter
32
33
Counties’ Use of Funding Formulas
Statewide Average Model – Formula that sets goals based on a statewide ADM expenditure
or some percentile
Modified Statewide Average Model – Same calculation above, but excludes highest & lowest
Benchmarking Model – Similar counties selected on pop., tax base, adm, per capita
income, sales tax revenues, & Medicaid – ADM expenditures of similar counties used to set funding goals
in benchmarking county
34
Counties’ Use of Funding Formulas
Inflation Model – ADM expenditure is adjusted by new student population &
inflation factor –e.g. CPI
Snapshot Model – Boards take snapshot at specific time, usually revaluation, &
determines portion of county’s overall revenue used for schools – Portion used in following years with school expenditures growing
as overall revenue expands
Tax Base Growth Model – Percent of tax base appropriated to schools is calculated – Resulting percent applied to tax base growth in given year
35
Budgeting Resources
DPI Statistical Profile—student population, teacher characteristics, and finances – http://www.ncpublicschools.org/fbs/resources/data/
DPI School Report Card—performance measurements by school – http://abcs.ncpublicschools.org/abcs/
DPI School Clearinghouse—access to lottery & ADM funds, school prototypes – http://www.schoolclearinghouse.org/
36
Questions, Comments