STATE OF MAINE DEPARTMENT OF EDUCATION AUGUSTA 04333

Transcription

1 Page 1 Section 1: Computation of EPS Rates: A) Attending Counts: PreK PreK Total 1) Attending Pupils (April 2013) = = ) Attending Pupils (October 2013) = = ) Attending Pupils Calendar Year Average % 26% 100% B) Staff Positions: PreK-5 EPS FTE Student to Staff Ratio EPS FTE Student to Staff Ratio EPS FTE Student to Staff Ratio = EPS FTE Total Actual FTE Total = EPS Actual x SAU Data in EPS Matrix Adjusted = EPS = 1) Teachers 17.4 ( 17 : 1 ) ( 16 : 1 ) ( 15 : 1 ) = = 0.80 x 2,514,561 = 2,011,649 = 1,488, ,029 2) Guidance 0.9 ( 315 : 1 ) ( 315 : 1 ) ( 225 : 1 ) = = 0.35 x 336,024 = 117,608 = 87,030 30,578 3) Librarians 0.4 ( 720 : 1 ) ( 720 : 1 ) ( 720 : 1 ) = = 0.40 x 86,406 = 34,562 = 25,576 8,986 4) Health 0.4 ( 720 : 1 ) ( 720 : 1 ) ( 720 : 1 ) = = 0.20 x 211,198 = 42,240 = 31,258 10,982 5) Education Technicians 3.3 ( 90 : 1 ) ( 90 : 1 ) ( 225 : 1 ) = = 1.57 x 77,755 = 122,075 = 90,336 31,740 6) Library Technicians 0.7 ( 450 : 1 ) ( 450 : 1 ) ( 450 : 1 ) = = x 0 = 22,029 = 16,301 5,728 7) Clerical 1.6 ( 180 : 1 ) ( 180 : 1 ) ( 180 : 1 ) = = 0.85 x 130,323 = 110,775 = 81,974 28,802 8) School Administration 1.1 ( 275 : 1 ) ( 275 : 1 ) ( 284 : 1 ) = = 2.09 x 177,967 = 371,951 = 275,244 96,707 C) Computation of Benefits: Percentage Benefits Benefits 1) Teachers, Guidance, Librarians & Health 19.00% x 1,632,484 = 573,575 = 310, ,979 2) Education & Library Technicians 36.00% x 106,637 = 37,467 = 38,389 13,488 3) Clerical 29.00% x 81,974 = 28,802 = 23,772 8,352 4) School Administrators 14.00% x 275,244 = 96,707 = 38,534 13,539 D) Other Support Per-Pupil Costs: PreK Students Students Support Support 1) Substitute Teachers (1/2 Day) x = 17,960 6,396 2) Supplies and Equipment x = 163,478 80,360 3) Professional Development x = 28,091 10,004 4) Instructional Leadership Support x = 11,513 4,100 5) Co- and Extra-Curricular Student x = 16,578 19,188 6) System Administration/Support x = 103,613 36,900 7) Operations & Maintenance 1,039 1,235 x = 478, ,540 E) Other Adjustments 1) Regional Adjustment for Staff & Substitute Salaries Regional Index = ,143 7,429 2) Adjustment for Title I Revenues -104,398-36,681 Section 1: Totals 3,243,640 1,211,147 Divided by Attending Pupils Calculated EPS Rates Per Pupil = 7,044 7,385

2 Page 2 Section 2: Operating Cost Allocations A) Subsidizable Pupils (includes Superintendent Transfers) PreK Total 1) April = ) October = ) April = ) October = ) April = ) October = Declining Average Calendar Enrollment SAU EPS Rates from B) Basic Counts Year Pupils Adjustment x Page 1 = Basic Cost Allocations 1) PreK-8 Pupils x 7, = 3,176, ) 9-12 Pupils x 7, = 1,380, ) Adult Education Courses at x 7, = 5, ) PreK-8 Equiv. Instruction Pupils x 7, = 2, ) 9-12 Equiv. Instruction Pupils x 7, = 7, C) Weighted Counts Pupils EPS Weights SAU EPS Rates from Page 1 Weighted Cost Allocations 1) PreK x 0.15 x 7, = 311, ) x 0.15 x 7, = 137, ) PreK-8 Limited English Prof. 3.0 x x 7, = 14, ) 9-12 Limited English Prof. 1.0 x x 7, = 5, D) Targeted Funds Pupils EPS Weights EPS Targeted Amount Targeted Cost Allocations 1) PreK-8 Student Assessment x = 20, ) 9-12 Student Assessment x = 8, ) PreK-8 Technology Resources x 10 = 44,55 4) 9-12 Technology Resources x = 56, ) PreK-2 Pupils x 0.10 x 7, = 116, E) Isolated Small School Adj 1) PreK-8 Isoloated Small School Adjustment = 2) 9-12 Isolated Small School Adjustment = Section 2: Operating Allocation Total = 5,287, Percentage of EPS Transition Amount: x 97.00% Adjusted Total Operating Allocation Amount: = 5,129,231.49

3 Page 3 Section 3: Other Allocations A) Other Subsidizable Costs Base Year Expenditure Inflation Adjustment 1) Gifted & Talented Expenditures from , x % = 41, ) Career & Technical Education Expenditures from , x % = 319, ) Special Education - EPS Allocation = 1,252, ) Transportation Operating - EPS Allocation = 551, ) Approved Bus Payments for = 103, Total Other Subsidizable Costs = 2,267, B) Teacher Retirement Amount (Normalized Cost) 109, Total Adjusted Operating Allocation (Page 2) plus Total Other Subsidizable Costs plus Teacher Retirement = 7,506, C) Debt Service Allocations 1) Town/District Payment Date Name of Project Principal Interest Total + = + = + = a) MSAD 56 11/1/2014 Addn/Ren Dist Middle/High Sch 177, , = 216, /1/2015 Addn/Ren Dist Middle/High Sch + 46, = 46, ) Total Debt Service Principal & Interest Payments 177, , , ) Approved Leases for for RSU 20 with Searsport & Stockton Springs 4) Approved Lease Purchases for for RSU 20 with Searsport & Stockton Springs 5) Insured Value Factor for for RSU 20 with Searsport & Stockton Springs Total Debt Service Allocation = 263, Section 3: Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizable plus Debt Service) = 7,769,661.82

4 Page 4 Section 4: Calculation of Required Local Contribution - Mill Expectation A) Subsidizable Pupils (excludes Superintendent Transfers for SADs, RSUs, & CSDs) by Member Municipality Average Calendar Year Subsidizable Pupils Percentage of Total Pupils Oper., Othr Sub, & Tchr. Ret. Allocation Distribution Municipal Debt Allocation Distribution Member Municipality 1) Searsport % 5,379, , = 5,568, ) Stockton Springs % 2,126, , = 2,201, Total % 7,506, , ,769, B) State Valuation by Member Municipality Average State Valuation x Mill Expectation = Member Municipality 1) Searsport 268,900,000 x 8.10 = 2,178,09 2) Stockton Springs 213,700,000 x 8.10 = 1,730,97 Total 482,600,000 3,909,06 C) Required Local Contribution = the lesser of the previous two calculations: STATE OF MAINE Total Allocation by Municipality Required Local Contribution by Municipality Calculated Mill Rate Total Municipal Allocation Distribution as a Percentage of Pupils Total Municipal Allocation Distribution per Valuation x Mill Expectation State Contribution by Municipality (prior to adjustments) For Section F Local Share % Member Municipality 1) Searsport 5,568, ,178, = 3,390, % 2) Stockton Springs 2,201, ,730, = 470, % Total 7,769, ,909, = 3,860, %

5 Page 5 Section 5: Totals and Adjustments Total Allocation Local Contribution State Contribution A) Total Allocation, Local Contribution, and State Contribution 7,769, ,909,06 3,860, ) Adjustment for Debt Service Per 20-A MRSA sub-section 2 2) Adjustment for Special Education Costs at 30% 3) Minimum State Allocation Adjustment at 3% 4) Minimum Special Education Adj. for Towns in a RSU 5) Adjustment for Debt Service for RSU 6) Minimum Economically Disadvantaged Student Adjustment at 100% Totals after adjustments to Local and State Contributions B) Other Adjustments to State Contribution 7,769, ,909,06 3,860, ) Plus Audit Adjustments 2) Less Audit Adjustments 3) Less Adjustment for Unappropriated Local Contribution 4) Less Adjustment for Unallocated Balance in Excess of 3% 5) Plus Long-Term Drug Treatment Centers Adjustment 6) Regionalization and Efficiency Assistance 7) Bus Refurbishing Adjustment 8) Less MaineCare Seed - Private 9) Less MaineCare Seed - Public Adjusted State Contribution 7,769, ,909,06 3,860, Local and State Percentages Prior to Adjustments: Local and State Percentages After Adjustments: Local Share % = 50.31% State Share % = 49.69% Local Share % = 50.31% State Share % = 49.69% FYI: 100% EPS Total Allocation 7,928,297.86

6 Section 6: Adjusted Local Contributions by Town ****WARRANT ARTICLE**** Misc Adj. Sec. 5 Line A1 Misc Adj. Sec. 5 Line A2 Misc Adj. Sec. 5 Line A3 Misc Adj. Sec. 5 Line A4 Misc Adj. Sec. 5 Line A5 Misc Adj. Sec. 5 Line A6 Total Allocation Local Contribution Percent Mills 1) Searsport ,568, ,178, % ) Stockton Sprin ,201, ,730, % 8.10 Totals after adjustments to Local Contributions 7,769, ,909,06 10% 8.10

7 Page 6 SCHEDULED PAYMENTS & YEAR TO DATE PAYMENTS MONTH SUBSIDY PAID TO DATE DEBT SERVICE PAID TO DATE July $299, August $299, September $299, October $299, November $299, $216, December $299, January $299, February $299, March $299, April $299, May $299, $46, June $299, Total $3,597, $ $263, $