Understanding the STARS 1026A

1. Understanding the STARS 1026A

2. The STARS 1026A For each step: Why are we doing it? Where do the numbers come from? What does it mean?

3. Sources for data outside of STARS: Prior Year F-196 Prior Year 1191TRN Prior Year 1026A All available on OSPI’s website (Student Transportation or SAFS) The STARS 1026A

4. The STARS 1026A 2010-11 Direct Transportation Expenditures

5. The STARS 1026A Revenue Adjustments to Expenditures: To more accurately reflect to/from costs 7199: work for other districts

6. The STARS 1026A Revenue Adjustments to Expenditures: To more accurately reflect to/from costs 8199: work for other agencies

7. The STARS 1026A Revenue Adjustments to Expenditures: To more accurately reflect to/from costs In Lieu of Depreciation: contracting capital costs

8. The STARS 1026A Revenue Adjustments to Expenditures: Totaling and subtracting from Line 1 = “Corrected Transportation Expenditures”

9. The STARS 1026A Expenditure Adjustments Why: To make salary and benefits adjustments included in the state operating budget Expect this to change year to year

10. The STARS 1026A 2010-11 Salary Expenditures Contracting districts use state average 58.4%

11. The STARS 1026A Salary Expenditures Adjustment Decrease of 1.9% … from state budget

12. The STARS 1026A 2010-11 Benefit Expenditures Contracting districts use state average 25.5%

13. The STARS 1026A Benefit Expenditures Adjustment Increase of 6.72% … from state budget

14. The STARS 1026A Corrected Expenditures (revenue adjustments) + Expenditure Adjustments (salary and benefits) = STARS Prior Year Expenditures (STARS PYE)

15. The STARS 1026A STARS PYE Used in STARS: Determines final payment … the lesser of: Prior Year Expenditures or Calculated Allocation

16. The STARS 1026A Moving to this year’s allocation calculation… Starting with last year’s allocation

17. The STARS 1026A Adjust for wages and benefits (same as with expenditures)

18. The STARS 1026A … result is Adjusted Prior Year Allocation

19. The STARS 1026A Make the same adjustments to expenditures Except this time … add indirects Federal Rate is different for each district, and is recalculated each year

20. Lesser of The STARS 1026A or 2011-12 Transition Minimum Allocation

21. The STARS 1026A Next step is determining the distribution of any additional funding (2011-12 = $2.2M) Start with the allocation from STARS

22. The STARS 1026A • The STARS 2011-12 Actual Allocation • Does NOT include • Expected future adjustments for • Non-high districts • Low ridership districts • Transportation Coops • ESDs

23. The STARS 1026A Subtract minimum transition allocation from the STARS allocation to determine The base point underfunding

24. The STARS 1026A Base Point Underfunding How much more (if any) you would get IF STARS was fully funded EXCEPT FOR Any future adjustments in STARS

25. The STARS 1026A Multiply the base point underfunding by the additional allocation adjustment rate (2.02%) Total Statewide Base Point Underfunding = $109M Additional funding available = $2.2M Adjustment rate = 2.2/109 = 2.02%

26. The STARS 1026A Add the additional adjustment (if any) to the Transition Minimum Allocation the result is the 2011-12 Transportation Allocation

27. The STARS 1026A Additional Funding Distribution (< $1M) May or June 2012 Funds from reductions in 2011-12 allocation (state vs federal indirect rate) Will include any corrections (Fall and Winter student counts, etc.) Will not include adjustment for Spring counts

28. Questions?

29. THANK YOU!