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Delve into the basics of state aid and school funding, covering total per pupil funding, revenue sources, membership calculations, and specific aid programs to optimize financial planning for educational institutions.
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STATE AID EUPSBO April 2010
Membership Start with the Basics: Total FTE x Foundation = Total Per Pupil Funding Two Sources of Revenue Local Property Tax Collection State Aid
State Aid Membership Total State Aid Membership = F ( G + J + M ) Feb. Sept. General ED K-12 = G ( H x .25 ) + ( I x .75 ) Spec ED K-12 (52) = J ( K x .25 ) + ( L x .75 ) Spec ED K-12 (53) = M ( N x .25 ) + ( O x .75 )
Revenue Local Revenue Per GE = D Assumed Local Revenue/GE K-12 (C-2 / G) Local Revenue Per Membership = E Assumed Local Revenue/State Aid Mem. (C-2 / F)
Section 20 Foundation Grant Current year Foundation ( A ) - Local Revenue ( D ) Sec 20 State Per Pupil State Per Pupil x Gen Ed K-12 ( G ) = Section 20 Foundation Grant + 20(5)
51a.2 Special Ed Foundation Current Year Foundation ( A ) x Special Ed K-12 ( J ) 51a.2 Special Ed Foundation Sec. 52 + 20(5) adjustments
Sec 51a Special Education SE Costs (4096) x .286138 + SE Transp Costs (4094) x .704165 SE Headlee Obligation - Sec 51a.2 51a Special Education add’l aid
SE Hold Harmless FY97 SE + FY97 SE Transp. – 51a amount Calculation information found on MDE website
Prop A Obligation Prop A State Per Pupil ( B – E ) x State Aid Membership Sec 22a Prop A Obligation Amount
Spec Ed Headlee Obligation ( P x .286138 ) + ( Q x .704165 ) = Sec 51c SE Headlee Obligation
Discretionary Payment Page 2 ( 20 + 51a.2 + 51a + 51a.3 ) - Page 1 ( 22a + 51c ) Sec 22b Discretionary Payment
MBT Impact on Out of Formula Industrial Personal Property TV x .018 ( 18 mills ) + Commercial Personal Property TV x .012 ( 12 mills ) Sec 22e MBT Paid 100% - 08-09Paid at 9.26% - 09-10
Declining Enrollment Less than 1,550 students and 4.5 pupils per square mile – use 3 yr blend Noted on State Aid Report next to membership FTEs with *
Declining Enrollment Three-Year Average Membership - Current Year Blend = FTE Difference x Foundation x Proration Feb 2010 Proration = .0768294354
Isolated Districts Section 22d per definition K-12 district Less than 250 pupils In UP, at least 30 mi from another public school or On an island not accessible by bridge
Isolated Districts Beaver Island – CharEm ISD Burt Township (Grand Marais)- MARESA DeTour - EUPISD Mackinac Island - EUPISD Whitefish Township – EUPISD Total allocation $750,000
Isolated Districts Section 22d.4 - Transportation Districts with less than 5 pupils per square mile and total area greater than 200 square miles. $33.92 per State Aid Membership for 2009-10 fiscal year