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ND Department of Public Instruction Jerry Coleman Director - School Finance ( 701)-328-4051

School Administrator’s Workshop National Center of Excellence Bismarck State College Campus Bismarck , ND July 21, 2014 School Finance. ND Department of Public Instruction Jerry Coleman Director - School Finance ( 701)-328-4051 jcoleman@nd.gov. ND K-12 2013-14 Statistics.

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ND Department of Public Instruction Jerry Coleman Director - School Finance ( 701)-328-4051

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  1. School Administrator’s WorkshopNational Center of Excellence Bismarck State College Campus Bismarck, ND July 21, 2014 School Finance ND Department of Public Instruction Jerry Coleman Director - School Finance (701)-328-4051 jcoleman@nd.gov

  2. ND K-12 2013-14 Statistics

  3. Professional Development • Tech Support • School Improvement • Data Analysis • Curriculum Development and Enrichment

  4. ND Population Historical Overview

  5. Observations • ND Demographics are changing. • Enrollment in public schools declined by 25,000 students over a 15 year period ending 2010. • School Districts declined by 70 over the same period. • Teachers did not experience the same decline. • Births reached a record low in 2001 and have been rising since then. • Grades K-2 average 8,600, Grades 3-12 average 7,600. • Statewide projections show moderate enrollment increases over the next decade. We expect enrollments to increase by 3,500 annually. • 60% of ND students are served in ND’s major cities where enrollments are expected to remain steady or increase slightly. • Many small rural school districts will continue to experience declines. • Impact from rapid oil development is still a big unknown.

  6. District, Unit, Center Expenditures - $1.27 Billion 2012-13 School District General Fund District, Unit, Center Revenue - $1.26 Billion School Finance and Organization

  7. Foundation Aid Formula • K-12 Education Equity and Adequacy • Permanent Property Tax Relief • Main principle – every student in elementary and secondary education in North Dakota should have a base of financial support that is adequate to allow the district to provide a quality education, regardless of where the student lives or how much taxable valuation is available to the local school district. • Per student rates: $8,810 and $9,092

  8. Property Tax Component • Ends the mill levy buy down program yet provides an additional 50 mills of property tax relief on top of the 75 mills currently provided. • Severs the relationship with property valuation changes. • Provides a base level of funding necessary to educate students to state standards from a combination of state and local taxes.

  9. Levy Authority Rewrite • School Board • New General Fund cap of 70 mills • New Misc Fund levy of 12 mills • Special Reserve Fund of 3 mills • Voter Approval • Building Fund • Sinking and Interest levies, including repealed sections

  10. Levy Limitations • After taxable year 2013 • General fund levy is limited to 112% of the levy in dollars over the prior year, up to 70 mills on the taxable valuation of the district. • Misc fund levy is limited to a levy of 12 mills on the taxable valuation of the district. • Special Reserve Fund maintained • Up to 3 mills • Balance cannot exceed 15 mills • Excess balances transferred on July 1

  11. School Construction Loans • Loan Fund increased to $200 million. • 1% minimum interest rate. • Eligibility based on district tax value per pupil: • < 80% up to $20 million … 90% of project … up to 4½% discount • 80%-90% up to $15 million … 80% of project … up to 3½% discount • > 90% up to $10 million … 70% of project … up to 3% discount • A loan payable solely from OGPT receipts not subject to debt limit.

  12. Transportation • $5 million increase for over previous biennium. • Rates based on transportation formula as it existed on June 30, 2001, with the following rate changes: • Large bus (capacity 10 or more) • $1.13 per mile • $0.30 per one-way trip • Small bus (capacity less than 10) • $0.52 per mile • $0.50 family transportation • Per day per one-way trip • Per day up to two one-way trips is required by IEP to attend outside the district

  13. Student Contracts • $16.5 million appropriation for excess cost reimbursements • Limits the liability of school districts for high costs student • School placed … 4 times the state average cost of education • Agency placed … state average cost of education • Special Ed Units coordinate the process

  14. SB 2267 Safety Grants • $3 million appropriation • $10,000 plus pro rata share on ADM • Use for projects to improve safety • Eligibility • Not subject to ending fund balance offset • Provide equal monetary match • Ending fund balance cannot exceed 25% • Information published on the School Finance web page: • http://dpi.state.nd.us/finance/finance/index.shtm

  15. HB 1261 Rapid Enrollment Growth Grants • $13.6 million appropriation • 4% growth and at least 20 student increase • Fall K-12 Enrollment compared to Foundation Aid ADM • $3,900 for each student over 2%.

  16. SB 2036 State Paid Property Tax Relief Credits • 12% reduction in property tax bill • $200 million fiscal note • Has language requiring formal notices of assessment increases • Taxing districts, prior to the public hearing, must send notice to taxpayers whose property assessment increased.

  17. Public Hearing on Property Tax Increase • A district may not impose a tax levy in a greater number of mills than the “Zero Increase Number of Mills”unless: • Publish notice in its official newspaper at least 7 days before a hearing on its property tax levy. • Property owners with 10% or more increases in assessed valuation are notified by mail. • The assessor provides the names and addresses • Announce the scheduled time and place the governing body shall make final adoption of its property tax levy. • “Zero Increase Number of Mills” is last year’s levy divided by this year’s taxable valuation (excluding new growth).

  18. STARS Reporting • STARS is the State Automated Reporting System • Web based data collection system • District Administration • Students • Teachers • Special Programs • Collection periods • Fall … September 15 • Year end … June 30 • Smaller collections at December 1 (SpEd child count) and end of summer (summer programs) • STARS information page School Finance

  19. State Aid Distribution Schedule • State School Aid and Transportation • Estimated • August and September … 10% • October … 20% • Actual • November … 20% • December through April … 8% School Finance

  20. Other Important Finance Forms • SFN 9149 Public School District Budget and Tax Levy – Certificate of Levy • SFN 24754 - School District Maximum Levy Worksheet • SFN 9150 – School District Taxable Valuation, Tax Levies and Bond Elections • SFN 19378 – Open Enrollment Application • SFN 50014 – Worksheet for Calculating Tuition

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