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Montana School Budgets

Montana School Budgets. Summer conference 2014 Gwyn Andersen Paul Taylor Kalispell Public Schools Office of Public Instruction Phone: 751-3412 Phone: 444-1257 anderseng @sd5.k12.mt.us PTaylor2@mt.gov. Montana Districts. Kindergarten Grades 1-6 OR Kindergarten Grades 1-6

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Montana School Budgets

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  1. Montana School Budgets Summer conference 2014 Gwyn Andersen Paul Taylor Kalispell Public Schools Office of Public Instruction Phone: 751-3412 Phone: 444-1257 anderseng@sd5.k12.mt.usPTaylor2@mt.gov

  2. Montana Districts • Kindergarten • Grades 1-6 OR • Kindergarten • Grades 1-6 • Junior High – Grades 7-8 AND Grades 9-12

  3. 7th & 8th Grade Students 7th and 8th grade students are part of the Elementary School budget but may be approved for funding at the high school level if the district has a 7th and 8th grade accredited program i.e.: offer fine arts (band, choir, art) and/or vocational education courses (family consumer science, technology, agriculture, woods, etc.) to 7th and 8th grade students

  4. Montana K-12 District • Kindergarten through Grade 12 • District Borders for Elementary and High School are Co-terminous (identical) • Taxable Value for Elementary and High School is identical • Calculate ANB for K-6, 7-8, 9-12 and add it together • One Budget, One Trustees Financial Summary

  5. Separate Budget Units • Enrollment is aggregated for all schools of the district for ANB and Basic Entitlement purposes, except for: • When schools within a district are at least 20 miles apart • Or when conditions exist that would create an unusual hardship for transporting students to another school

  6. Consolidation Bonus • Consolidated or annexed district entitled to maintain funding for separate budget units for each district for 3 years following the consolidation or annexation • Each district shall retain a percentage of its basic entitlement for 3 additional years as follows: • 75% for the fourth year • 50% for the fifth year • 25% for the sixth year

  7. ANB – Average Number Belonging ANB or “Average number belonging” is the average number of regularly enrolled full-time pupils attending the public schools of the district (MCA 20-1-101)

  8. Three Count Days Annually • Count all enrolled students • First Monday in October • First Monday in December • First Monday in February If count day is on a non-school day, use the next school day

  9. ANB Exclusions • Pre-Kindergarten Students are excluded from ANB • Serving 5 year old in PreSchool can count for ANB • (technically Kindergarten and record as • Kindergarten) • Half time Kindergarten Students count as ½ ANB • Under 5 years old prior to September 10 are • included in ANB only iftheir attendance has been • approved by the Board of Trustees • 19 years old on or before September 10 are • excluded from ANB

  10. Part Time Students Count as: (ARM 10.20.102 and 10.15.101) • 0 ANB – less than 180 hours of pupil instruction (basically less than an average of 1 hour per day) • .25 ANB – from 180 to 359 hours of pupil instruction (between 1 and 2 hours per day) • .50 ANB – from 360 to 539 hours of pupil instruction (between 2 and 3 hours per day) • .75 ANB – from 540 to 719 hours of pupil instruction (between 3 and 4 hours per day) • 1 ANB – 720 or more aggregate hours of pupil instruction • (more than 4 hours per day)

  11. ANB Specifics 10 day Rule • Students absent with or without an excuse, for more than • 10 consecutive days, are considered “dropped” and are • not included in the enrollment count when 10 days includes • count day Kindergarten served in Pre-Kindergarten Hours of service determine part time ANB Job Corp Enrollment - 1 ANB (agreement in place) Montana Youth Challenge - .5 ANB (agreement in place) Early graduates Enrolled in 7th semester Oct 1 and graduate before Feb 1 count day, included on February Count only Can be found at: • http://www.opi.mt.gov/PUB/pdf/schoolfinance/forms/anbmemo.pdf

  12. “Current Year ANB” Calculation (Sum of 3 Enrollment Counts Divided by 3) (do not round) Times PI Days (180) + PIR Days (7)(187 Divided by 180 = ANB (always round up)

  13. “Three Year Average ANB” Districts that have been in existence for 3 years or more must calculate ANB using the current year ANB and the 3 year average ANB, and use whichever one generates the greatest maximum general fund budget K12 Districts calculate ANB using the current year ANB and the 3 year average ANB separately for the elementary and the high school units and then combine them

  14. “Budgeted ANB” • ANB that generates the greatest maximum general fund budget • The “Budgeted ANB” will be either the “Current Year ANB” or the “Three Year Average ANB”, MCA 20-9-322

  15. ANB Tips • This number is important • Auditors are required to verify the documentation used to arrive at this number • Run 2 reports, one for the count day and one for the 10 days prior and including count day • Run a report showing the birth dates of Kindergarten students and Seniors (for 19 year olds) • MAEFAIRS prefills from AIM

  16. General Fund Funding Components (2005 Special Session) (2013 Session) • BASIC Entitlement (MCA 20-9-306) • Per-ANB Entitlement • Quality Educator Payment • At Risk Payment • Indian Education for All Payment • American Indian Achievement Gap Payment • Special Education Allowable Cost Payment • Data for Achievement Payment

  17. Basic Entitlement Rates One BASIC Entitlement per budget unit!

  18. Additional Basic Entitlement Rates (SB 175) • Increases the basic entitlement • Provides an increment for additional ANB

  19. Per-ANB Entitlement Rates *per-ANB entitlements were increased by .89% in FY2014 and 2.08% in FY2015. Estimated 2016 increase is 2%.

  20. Per- ANB Decrement Formula • Each student after the first is decreased by the Reduction Factor per ANB $.20 Elementary $.50 High School (and accredited 7th & 8th) • Removal of this decrement is one of the proposed MTSBA legislative changes for the 2016 Session [$5,226 X Elem ANB]-[.20 X (Elem ANB/2) X (Elem ANB –1)] [$6,691 HS ANB]-[.50 X (HS ANB/2) X (HS ANB –1)] For each additional student over the “Stop Loss” Elementary ANB over 1000 $5,026.20 X ANB High School ANB over 800 (and accredited 7th & 8th) $6,291.50 X ANB

  21. Quality Educator Payment $3,113 per (Full Time Equivalent) Licensed Educator • Certified Teacher • Licensed Administrators • Registered Nurses • Licensed Practical Nurses • Physical Therapists • Speech Language Professionals • Counselors • Occupational Therapists • Nutritionists • Licensed Social Workers and Psychologists

  22. Quality Educator Payment (cont.) • Source of the data is the count of FTE staff in the “NEW” TEAMS Report • For Staff who split their time between two or more buildings make sure their FTE totals 1.00 • Print “Quality Educator Payment Assignments” Report • Revenue Code 3111

  23. At Risk Payment • Distribution in based on Title I allocations • Increased by .89% in FY2014 and 2.08% in FY 2015 • Est. 2.5% in FY 2016 • Revenue Code 3112

  24. Indian Education For All Payment • To provide curriculum for the implementation of the “statutory requirements” to recognize the American Indian Cultural Heritage • MCA 20-1-501 • Greater of $100 per District or $20.88 per ANB • Revenue Code 3113

  25. American Indian Achievement Gap Payment • $205 for each American Indian Student • Requires only Self Identification by parent or student • Reported in the AIM System, Demographics Report, Oct Count • Revenue Code 3114

  26. Data for Achievement (D4A) Payment • Paid per ANB • For access fees or other costs for statewide data system, including data entry and staff training • $10 FY 2014, $15 FY 2015, $20 FY 2016 • Revenue Code 3116

  27. Funding Components *In the 2017 biennium budgeting process, these components will be increased by the annual inflationary adjustment as provided in 20-9-326, MCA

  28. Special Education Allowable Cost Funding • District’s receive funding if: • >Operate a special education program (ie. have a • student identified on special ed child count) • >Or belong to a special education cooperative • >Or have signed an agreement for services for special • needs student

  29. Special Education Funding Distribution

  30. Instructional Block Grant (IBG) • 52.5% of Total Allocation • $152.25 Current Law • Distributed based upon “Current Year ANB” only • Intended to provide “Instructional” Services to Students • Funds are sent directly to eligible districts

  31. Related Services Block Grant (RSBG) • 17.5% of Total Allocation • $50.75 Current Law • Distributed based upon “Current Year ANB” only • Intended to provide “Related” Services to Students • Members of a Co-op – RSBG goes to Co-op on their behalf

  32. Local Match • IBG and RSBG only, have a $1 of local revenue to every $3 received from the state, match requirement • Co-op Members send their match to the Co-op, sometimes it comes back into Fund 15 • If required match is not provided, unmatched funds will be subtracted from next fiscal year (“special ed reversion”)

  33. Disproportionate Costs Reimbursement • 25% of Total Allocation • Required spending level is based upon state special ed payment plus the local contribution • Prior year expenditures must exceed the districts required spending by 1.754957254% to become eligible • Receive reimbursement of 40% above threshold, 2 years after the fact

  34. Administration and Travel for Cooperatives • 5% of Total Allocation • Based on weighted statewide and individual cooperative travel and administrative factors • Coops receive payment directly • No local match is required

  35. Allowable Special Ed Costs • Allowable Costs (MCA 20-7-431) • Instructional Services • Related Services • ARM 10.16.3806 instructional services • ARM 10.16.3807 related services • ARM 10.16.3808 cooperatives

  36. Allowable Special Ed Costs • Allowable costs as related to ISBG & RSBG do not include the entire cost of operating a special education program • ARM 10.16.3805 excludes: • Employer contributions to TRS, PERS, FICA, and Unemployment insurance • Admin, Teachers or Aides Necessary to meet Accreditation • Transportation • Most Admin Support Personnel • Overhead Costs

  37. State Reimbursement • Medicaid Reimbursement • MAC – administrative cost reimbursement • Direct Bill - district provided services • Ie: nursing care, speech For medicaid eligible students • CSCT Reimbursement • Behavioral Health pass through These revenue sources vary from year to year

  38. Federal Special Ed Revenue • IDEA Part B • IDEA Pre School • Members of Co-op – this money goes to the Co-op on their behalf • Funds cannot be used to reduce the school district’s expenditures • Supplement not Supplant

  39. Maintenance of Effort • Must maintain spending effort from year to year • Must complete paperwork with OPI • Allowable reductions are for: • Higher Cost Personnel Replaced by Lower Cost Personnel • Fewer Children with Disabilities • High Cost Student Leaves the District • Costly Expenditures for Long Term Purchases

  40. Maintenance of Effort (cont.) • Co-op Members share MOE • Not meeting MOE will result in reduction of next year’s IDEA funds • Coding is very Important Use Program Code 280 • Balance between MOE and Avoiding Reversion is Important

  41. Special Education Budgeting

  42. Special Education Budgeting

  43. Maximum Budget BASE Budget 100% 80% Establishing BASE and Maximum General Fund Budgets

  44. 80% 80% of Basic Entitlement Per ANB Entitlement 100% of Quality Educator At Risk Student Payment IEFA Entitlement American Indian Ach Gap Data For Achievement 140% of Special Ed Allow BASE General Fund Budget

  45. 100% 100% of Basic Entitlement Per ANB Entitlement Quality Educator At Risk Student Payment IEFA Entitlement American Indian Ach Gap Data For Achievement 175 to 200% of Special Ed Maximum General Fund Budget

  46. General Fund Budget and Voting Limits Highest Budget WITHOUT a Vote: FY 16 BASE + prior year over-Base levy 5 year look back period • The highest over-BASE amount imposed(actually levied) in any of the previous 5 years (FY 2012 - FY 2016) OR • The highest over-BASE amount authorized by voters, up to the highest budget allowed in any of the previous 5 years (FY 2012- FY 2016)

  47. General Fund Budget and Voting Limits Highest Budget WITHOUT a Vote: FY 16 BASE + • Non-Levy Revenue Available • Mostly oil and gas • Excess Reserve held at least one year • Fund Balance Available (rare)

  48. General Fund Budget and Voting Limits Highest Budget WITH a Vote: • Current year’s maximum OR • A budget equal to the prior year adopted budgetplus any increases in the funding components Requires voter approval to INCREASE the over-BASE levy

  49. Thank you for coming!

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