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Montana School Budgets Summer conference 2014 Gwyn Andersen Paul Taylor Kalispell Public SchoolsOffice of Public Instruction Phone: 751-3412Phone: 444-1257.

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Presentation on theme: "Montana School Budgets Summer conference 2014 Gwyn Andersen Paul Taylor Kalispell Public SchoolsOffice of Public Instruction Phone: 751-3412Phone: 444-1257."— Presentation transcript:

1 Montana School Budgets Summer conference 2014 Gwyn Andersen Paul Taylor Kalispell Public SchoolsOffice of Public Instruction Phone: 751-3412Phone: 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 7 th & 8 th Grade Students 7 th and 8 th 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 7 th and 8 th grade accredited program i.e.: offer fine arts (band, choir, art) and/or vocational education courses (family consumer science, technology, agriculture, woods, etc.) to 7 th and 8 th 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 if their 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 7 th 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/anbmem o.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 EntitlementFY2013FY2014FY2015FY2016 Elementary Basic $ 23,593 $ 40,000 $ 50,000 Middle School Basic $ 66,816 $ 80,000 $100,000 High School Basic $262,224$290,000 $300,000 One BASIC Entitlement per budget unit!

18 Additional Basic Entitlement Rates (SB 175) Increases the basic entitlement Provides an increment for additional ANB Budget Unit FY2014FY2015FY2016 Elementary > 250 ANB For every 25 ANB over 250 $ 2,000 $ 2,500 Middle School > 450 ANB For every 45 ANB over 450 $ 4,000 $ 5,000 High School > 800 ANB For every 80 ANB over 800 $ 12,000 $ 15,000

19 Per-ANB Entitlement Rates EntitlementFY2013FY2014FY2015FY2016 *Elementary per-ANB $ 5,075*$ 5,120*$ 5,226$5,226 *High School per-ANB $ 6,497*$ 6,555*$ 6,691$ 6,691 * 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 7 th & 8 th ) 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 7 th & 8 th ) $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 FY2013FY2014FY2015FY2016 Quality Educator$3,042 $3,113* At-Risk Student$5,000,000$5,044,500$5,149,426* Indian Education for All $20.40 ($100 min.) $20.40 ($100 min.) $20.40 ($100 min.) $20.88* Am Indian Student Achievement Gap $200 $205* Data for Achievement N/A$10$15*$20 *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 FY2013FY2014FY2015 HB 2 Appropriation$ 41.6 million $ 42.018 million $ 42.892 million % increase1%2% 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

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

44 BASE General Fund Budget 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

45 Maximum General Fund Budget 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

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 budget plus any increases in the funding components Requires voter approval to INCREASE the over-BASE levy

49 Thank you for coming!


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