Area Treasurers Meeting

1. Area Treasurers Meeting January 12, 2012 Athens City Schools Offices Building The Plains, Ohio

2. ODE re-organization of Area Offices • The Athens office has been closed. • Athens staff are working from their homes and from Waverly office.

3. With the closing of the Athens Office • Waverly office will provide clerical services • Serve as a base for both the Athens & Waverly regions • Telephone numbers needed in contacting us: Tom Gumpf (cell) 740-818-4273 Jackie Osborne (cell) 614-937-4693 Waverly Office 740-947-2751

4. New Region Designations • Region 4 is the new area number for Waverly • Region 5 is the new area number for Athens • There will be no change in the services offered • Samantha Sheets is the office manager at our Waverly office • Janet Smalley and Ken Taylor are the coordinators for the Waverly area • Both work from the Waverly office

5. New mailing address • Tom and Jackie work from their home offices and the Waverly office where our clerical services are being provided • The mailing address for the Waverly office is: Ohio Dept of Ed, Regions 4 & 5 Office J.B. Wilson Memorial Building 12455 State Route 104, Suite B Waverly, Ohio 45690

6. Fiscal Year 2013 • Current thought is that the new formula will not be complete • If so, the Bridge will once again be in place for the FY13 calculations

7. Catastrophic Aid • Deadline approaching shortly – January 31, 2012

8. Sharing Ideas for Shared Services • Food service – Satellite food preparation; consolidation of lunch serving times • Transportation – Mechanical service/repairs & maintenance; driver training (CDL); fleet; supervision and drivers • Administration – Superintendent; Treasurer • Athens-Meigs ESC --- just received a grant ($250,000) for this purpose

9. Pre-school; special education, low incidence programs; professional development • Purchasing --- supplies, equipment; computers; textbooks

10. SCHOOL DISTRICT BENCHMARKING REPORT

11. Introduction • Spending and reporting requirements to provide insight on how districts manage the resources provided by the state. • Two key dimensions • Educational dimension involves how money is spent to directly support activities in the classroom • Operational dimension involves how money is spent to support the operations of schools

12. Intent to provide a framework to provide districts with the ability to evaluate the operating costs of the district and identify possible areas for improvement in the allocation of district resources • All districts are required to report financial data to ODE within the system of revenue and expenditure codes defined by the Ohio Auditor of State in the Uniform School Accounting System (USAS) manual • ODE is currently working with the Auditor of State and district treasurers to develop more consistent reporting standards

13. How to Find Benchmark Report on ODE website: www.ode.state.oh.us • Finance • Special Finance Date Reports • Education Fiscal Data Project • District Fiscal Benchmark Report

19. How to Create a District Benchmarking Report • The District Benchmarking Report is an Excel workbook consisting of four worksheets: • Report – this worksheet provides the primary benchmarking and comparative data • Report_Trend – this worksheet provides two years of trend data for a single district • Data Info – this worksheet provides technical details on the data source and calculations used for the benchmarking report • Expenditure Equivalent Pupil – this worksheet provides details on the data source and calculations for the expenditure per equivalent pupil benchmark

20. Average of Local Report Card Similar Districts • Similar districts are a unique group of up to 20 “similar districts” that are most similar according to certain criteria. • District size • Poverty level • Socioeconomic status (median income, education, occupational data) • Factors related to urban or rural location • Overall property wealth

21. State Results (%) • An average of results for all Ohio traditional public school districts, excluding the island districts and College Corner, that submitted FY2011 June data or Financial data. Community schools and joint vocational school districts are not included in this average

22. Understanding the Benchmarks: Academic Performance Measures • Report Card Designation: In August of each year, the district report card is released which provides an overall measure of the districts academic performance • Value Added Composite Score: Value added measures the growth in student learning over the course of a year • For accountability purposes, the state has grouped the results of the value added computation into three classification bands. “Above” means students have mastered more learning in the year set by state-level expectations. “Met” means students have mastered the learning in the year set by state-level expectations. “Below” means students have mastered less learning in the year than the state-level expectations

23. Expenditure Per Pupil • ODE uses the Expenditure Flow Model (EFM) to report per-pupil spending for Ohio’s schools • The model uses the districts’ end-of-year financial reports

24. Expenditure Per Pupil • This number represents the overall expenditure of the district for all district operations and includes instructional programs, staff development (professional development programs), student support services (e.g. health service, guidance services), administration (e.g. central office, principals) and operating expenses (e.g. transportation, maintenance, utilities)

25. Expenditure Flow Model Average Daily Membership • The average daily membership is an annual measure of the number of students enrolled in the district

26. % of EFM ADM that are Economically Disadvantaged • A student is considered to be economically disadvantaged if the student is eligible for a free or reduced price lunch (the student’s family income is less than 185% of the federal poverty rate)

27. % of EFM ADM with a Disability • District’s are required to identify and offer services to any student with a disability to help alleviate any barriers created by the disability

28. % of EFM ADM that is Limited English Proficient • Students with Limited English Proficiency require additional services in order to develop language skills and complete the educational program

29. Expenditure per Equivalent Pupil • The expenditure per equivalent pupil provides a comparison that offsets differences caused by characteristics of the students as opposed to the operations of the district

30. OPERATIONAL EFFICIENCY MEASURES

31. Teacher Costs • Average Teacher Salary: For every staff member listed as a teacher, this is the sum of the annual salaries for all teachers divided by the number of full time equivalent teachers • Average Years of Service: Comparing the average salary between districts; differences in teacher salary may be due to difference in the average length of service • K-12 Pupil Teacher Ratio: This is the ratio of the ADM to the full time equivalent teachers in the district

32. Administrator Costs • Pupil Administrator Ratio: This is the ratio of ADM to the number of administrators in the district • Bureau of Worker’s Compensation Composite Rate: The composite rate is presented as measure of the comparative cost between districts and is impacted by historical claims and the districts participation in BWC rate reduction programs

33. Cost of Benefits • Retirement as % of Payroll: School districts contribute a percentage of each covered employees salary into the appropriate public pension plan • Health Care as % of Payroll: The cost of health insurance plans is influenced by the types of insurance offered and program costs • Total Benefits as % of Payroll: School districts contribute a percentage of each covered employees salary into an unemployed insurance fund. In addition, total benefits will include other employer provided benefits such as reimbursement for employee education, uniforms or tools, and employee recognition awards

34. Building Operations and Maintenance • Square Foot per Pupil: The square foot includes space available in all district buildings, including any buildings used to provide office space for the central administration (superintendent, treasurer, etc.) or operational support (bus garage, maintenance shop, etc.) • Cost per sq. ft: The cost per square foot measures the operational costs to operate and maintain the buildings in a district • Utility costs per sq. ft: The utilities cost per square foot measures the cost of providing gas, electricity, water, sewage and other utilities necessary to operate the buildings • Custodial/Maint. Costs per sq. ft: The custodial and maintenance costs per square foot include the cost of staff hired to care and maintain the buildings, garbage removal, and supplies for the upkeep of the buildings

35. Transportation • Efficiency measure: Number of regular education students that are transported on a school bus • Square Miles in District: The number of square miles within the district’s boundary • % of Nontraditional Riders: School districts are generally required to provide transportation services to students who live in the district but attend chartered non-public (private) schools and community schools • Riders per Square Mile (Density): Rider per square mile is calculated by dividing the district’s actual bus riders by its size in square miles

36. Food Service • Cost per meal: Dividing the total operating expenses charged to the food service fund by the number of meals served • Food Service Fund Gain/Loss: Difference between the revenue that is deposited into the food service fund and the operating expenses charged to the fund • Average Daily Lunch Participation: Rate is the number of lunches served during the school year divided by the ADM times 180 days which is used to approximate the number of days lunch is served

37. Questions???