Reconstituting the Foundation Budget
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1 Recnstituting the Fundatin Budget FY07 fundatin budgets reflect the first significant structural mdificatins since the riginal definitins f adequate spending levels were first develped in FY94. Althugh the riginal definitins remain in statute, FY07 state budget language authrizes changes t a number f categries. An explanatin f why and hw the changes were made appears belw. Prblems with statutry categries There are t many categries (18), and many f them represent relatively small expenditure levels. Statutry Fundatin Budget Percentages by Categry Teaching Extracurricular Health Expanded Prg Athletics Prf Dev Misc Assistants Supprt Clerical Tuitin Extrard Maint Central Offi Custdial Principals Maintenance Bks/Equip Benefits Many f these categries d nt cnfrm t the way districts recrd and reprt their expenditures. This prevents gd cmparisns between the fundatin spending targets and actual district expenditures. The statutry categries cntain bth expenditure functins (such as central ffice) and spending bjects (such as clerical salaries). This creates a disjinted and misleading view f what needs t be spent.
2 Hw the new categries were cnstructed Eleven majr functinal categries have been chsen, directly fllwing the DOE chart f accunts. Twelve f the riginal 18 categries d match current accunting definitins and are retained, alng with the existing assumptins abut salary levels and number f staff. Sme are simply added tgether t frm a new functin. Seven f the new categries, therefre, cntinue t rely upn the statutry fundatin budget assumptins. Original Categry Teaching + Expanded Prgrams Custdial + Maintenance + Extrardinary Maintenance Health Care + Athletics + Extracurricular Bks and Equipment Benefits Prfessinal Develpment Special Educatin Tuitin New Categry Teaching 1 Maintenance Pupil Services Instructinal Materials, Technlgy and Equipment Emplyee Benefits and Fixed Charges Prfessinal Develpment Special Educatin Tuitin Six f the riginal 18 categries d nt match current accunting definitins and have been eliminated. Supprt Clerical Assistants Central Office Principals Miscellaneus Fur new categries have been set at 81.7 percent f the state average per pupil expenditure fr thse functins 2. That level was chsen in rder t arrive at the same statewide fundatin 1 Teaching is increased frm its statutry definitin by $50 fr each English language learner and $25 fr each lw incme pupil. 2 In ther teaching services, rates were set at 125 percent f the 81.7 percent factr fr elementary pupils, 90 percent fr junir high, and 75 percent fr high schl. In guidance/psychlgical, the ratis were 75, 100, and 125 percent respectively.
3 budget in FY07 as wuld have been generated using the statutry methd the change t fewer categries is fiscally neutral in ttal. New categries administratin ther teaching services (medical/therapeutic, substitutes, aides, librarians) instructinal leadership (principals, curriculum crdinatrs, dept. heads) guidance and psychlgical Shifts in grade level rates: the impact f remving six ld categries and adding fur new nes is t change the per pupil rates fr junir high/middle and senir high. Grade Level Old Rate New Rate Elementary $6,042 $6,019 Junir High/Middle $6,337 $5,706 Senir High $6,610 $7,115 The new senir high differential t elementary prvides a better match t actual spending patterns. The junir high/middle rati is lwer than existing patterns, but is a direct result f the underlying class size assumptin f 25 pupils per teacher, as ppsed t 22 fr elementary and 17 fr high schl. Fiscal neutrality f cnslidating the categries The new categries were intentinally designed s that n a statewide basis, the changes wuld nt make the fundatin budget any higher r lwer than it wuld have been withut any changes. Prir t the plicy decisin t raise the per pupil rates fr ELL and lw incme pupils, the new fundatin budget cmes within $856 thusand r.01 percent f the $8.004 millin that wuld have resulted withut any categry changes. Advantages f Recnstituting the Categries The new categries cnfrm t current chart f accunts definitins, which were develped in 2002 after extensive input and discussin with schl fficials. The changes will allw fr accurate, understandable cmparisns between actual expenditures and fundatin amunts. The fllwing chart shws spending in the new categries in FY04.
4 FY04 Expenditures In Prpsed New Fundatin Categries emplyee benefits & fixed charges sped tuitin administratin instructinal leadership peratins and maintenance pupil services guidance and psychlgical instructinal materials and technlgy prfessinal develpment classrm and specialist teachers ther teaching services Actual spending by schl districts can nw be presented t include all grants, revlving funds, and private funding. Previus cmparisns were limited t general fund nly because data in many f the fundatin categries were nt separately reprted fr the ther funds. Other funds represent 13 percent f perating expenditures statewide nw the entire picture can be shwn. Expenditures in each f the eleven majr functins can be further brken int sub-functins fr further examinatin f hw mney is being spent. 3 There are 67 such sub-functins in all. Finally, shwing actual spending cmpared t fundatin categries will prvide a quantifiable basis fr future decisins abut further refinements t the fundatin budget. Increasing the Rates fr English Language Learners and Lw Incme Pupils The FY07 teaching rate was increased by $50 fr each English language learner and $25 fr each lw incme pupil. These changes increased the statewide ttal fundatin budget by $9.4 millin. 3 Fr example, administratin is the sum f the fllwing functins: schl cmmittee stipends and meeting csts; superintendent s ffice; assistant superintendent(s); ther district-wide administratin; business and finance, human resurces and benefits administratin; legal services; legal settlements and district-wide infrmatin management.
5 FY07 Rates FY07 is the first time that the inflatin factr used t increase fundatin rates has exceeded the statutry cap f 4.5 percent. Language in the state budget verrides the cap and allws the factr t be set at the full inflatin rate f 5.86 percent. As has been the case in the past, the underlying staffing levels, salaries and csts assciated with each functin are nrmally translated int per pupil rates.
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