1. Charter School Operations
Brighten Academy Charter School
Lunch with Leadership
August 22, 2017
Lisa McDonald, Executive Director

2. I can explain how Brighten earns its funding, is governed by the board, and is held accountable to the Douglas County School System and Department of Education
Learning Target

3. General funding

4. Federal, State, and Local Funding
Federal Funds (programmatic eligibility)
State Formula Funds (based on pupil population and other factors)
Local funds (based on millage)

5. Description of Funding
Federal Funds
Federal funds are provided based on program eligibility and appropriation.
Elementary and Secondary Education Act (ESEA)
Description of Funding
Title I, Part A
Low income; Reduce concentrated poverty – based on # of students and average state per pupil expenditures
Title I, Part C
Drop out rate reduction
Title I, Part D
Special programs for migrating, disabled, and neglected children
Title II, Part A
Professional development of teachers and improving math & science instruction
Title II, Part D
Technology improvements
Title IV, Part A and B
Programs such as 21st Century After School Grants, ett.
Title V, Part A
Drug prevention programs
Special Education (IDEA)
Special education and related services
Vocational Education
Vocational education programs

6. State Funds Training & Education
Foundation
FTE * Program Weight - 5 mill share
Equalization
Actual property taxes raised - Guaranteed Tax Base
Training & Education
Actual salary scale based on T&E - base teacher amount
Categorical Grants
Capital Outlay

7. State Funds (2)
FTE is determined based on “count” days where students are counted for each segment of the day
1st Tuesday in October
1st Thursday in March
Funding is based on averaging over several counts
Exception for charters is with significant growth (i.e., class or grade)
“Forward funding” issues apply
Georgia funding combines 2 types of grants: Foundation Grants and Guaranteed Tax Base

8. State Funds (5) Guaranteed Tax Base (Equalization)
State chooses a level of property tax wealth (tax base) per pupil and guarantees that a school system will obtain at least the same revenue that would be generated by each mill of property tax (1 mill = $1000 of taxable value)
State provides an “Equalization” grant equal to difference between revenues raised (actual property tax yield)
Guaranteed tax base (up to 15 mills)
Based on modified statewide average with a minimal millage participation rate (recently changed in 2012 via HB824 … but no additional funds appropriated)
Systems choose their tax rates, but the max is generally 20 mills eligible

9. Salaries
State publishes a salary schedule based on classifications determined by the PSC
Based on degree
Based on years of experience
Charters may follow the salary schedule or waive it … but funding calculates the same either way
Consideration for attracting and retaining staff
Every teacher is assumed at the base amount and T&E (Training and Education adjustments made: Actual place on salary schedule – base amount). T&E is added to the Foundation Grant.
Forward funding issues apply for charters

10. Categorical Grants Additional funds for specific purposes:
Transportation
Funds for geographically isolated schools
Superintendents
Principals
Vocational supervisors
Nursing services

11. Capital Outlay Program
Supports cost of construction and renovation of schools
Comprised of 2 main segments:
Regular program where all systems are eligible
3 Special programs:
Exceptional growth systems
Low wealth systems
Advanced funding (i.e., natural disasters)
At present, most charters are ineligible (Commission charters are provided with facilities funding in their supplemental funding formula)

12. State Funds Training & Education
Foundation
FTE * Program Weights - 5 mill share
Equalization
Actual property taxes raised - Guaranteed Tax Base
Training & Education
Actual salary scale based on T&E - base teacher amount
Categorical Grants
Capital Outlay

13. Local Funding (1) Revenue comes from a variety of sources:
Property Taxes (primary) – in excess of 5 mills (up to an additional 15 mills for county school systems, no ceiling for city school systems)
A few can use a 1% sales tax for operating purposes
A few can use an alcoholic beverage tax
E-SPLOST (Education Special Purpose Local Option Sales Tax – O.C.G.A. § )
Referendum required
Up to 1%
Max usage 5 yrs.
Use for 3 purposes: capital outlay, repay bonded debt, issue new bonded debt to be paid for with E-SPLOST revenue
Charters must currently be specifically added to the referendum to partake
An example to better understand millage:
The assessment valuation of property is 8.43% of the actual value.
A residential property with an actual value of $100,000.
So, each mill of tax raises $8.43.

14. Local Funding
The local school board is responsible for calculating a proportionate amount of the local share of funding
Local funds stay local.
Charter Schools Act of 1998 describes how local funding is calculated
An example to better understand millage:
The assessment valuation of property is 8.43% of the actual value.
A residential property with an actual value of $100,000.
So, each mill of tax raises $8.43.

15. I can explain how Brighten earns its funding, is governed by the board, and is held accountable to the Douglas County School System and Department of Educaiton
Learning Target

16. Governance Non-Profit, 501C(3) Volunteer Board Members
Diverse Background
Board Recruiting
Board Applicants
Fingerprinted
Credit Check
Board Election
Term Limits

17. Board Training Requirements
New Members 15 hours
Best Practices
Finance and Budgeting
Finance and Governance (policies)
Whole Board
General Non-Profit
Existing Board Members 9 hours
Code of Ethics
Annual Disclosure of Conflicts of Interest

18. Organizational Structure
Governing Board
Administration
Certified Staff
Non-certified Staff
Executive Director

19. I can explain how Brighten earns its funding, is governed by the board, and is held accountable to the Douglas County School System and Department of Educaiton
Learning Target

20. Accountability Achievement Goals Fiscal Goals Operational Goals
Beat the State and DCSS on CCRPI
Beat the Odds
Fiscal Goals
Annual Audit
Positive Cash Flow
Bond Stress Test
Operational Goals
Oraganizational Structures
Parent Hours
Survey Results
Culture and Character Goals
Innovation
Diversity
Discipline

21. Accountability Advanced ED/SACS Accredited
Visit in January 2016
EL Education National Credentialed School
Mastery of Knowledge and Skills
High Quality Work
Character Development
Goal Spring 2018