FCMAT LCFF Calculator

Transcription

1 FCMAT LCFF Calculator CCSA Conference 2017 LCFF Calculator v17.2 Presented by FCMAT Staff: Andrea Dodson Intervention Specialist 1

2 What is the Local Control Funding Formula? Year 1: Year 2: Year 3: Year 4: Year 5: Year 6: Year 7: Year 8: Budget Act replaced the previous finance system (Charter School Block Grant) with the Local Control Funding Formula (LCFF) LCFF is a state-level funding allocation formula Estimated Full Implementation 8 years At full implementation, it provides more equal funding per student when compared to Revenue Limit allocation formula 2 Terminology List Historical $ Charter Block Grants +Categoricals Transition $ Floor + Gap + Economic Recovery Target (ERT) + Minimum State Aid (MSA) Implemented $ Target + Economic Recovery Target (ERT) +Minimum State Aid (MSA) 3

3 Funding Basis: Student Population Revenue Limit & Categorical Funding Local Control Funding Formula Unduplicated Pupil Percentage (UPP) ADA: Average Daily Attendance 4 How to Use the LCFF Calculator Entry & Review 5

4 Local Factors: Charter School Required Data Local Data School code (CDS) In Lieu of Property Tax Enrollment ADA Unduplicated Pupil Count & % Estimated Expenses for MPP Certification --- P-Annual* Census Date P-2 Census Date --- Entry Tab Assumptions Charter MYP Data Charter MYP Data Charter MYP Data Charter MYP Data LCAP MPP *Property taxes are finalized for the In Lieu of Property Tax calculation as of P-Annual certification, but ADA adjustments may occur. MYP: multiyear projection LCAP MPP: Local Control & Accountability Plan minimum proportionality percentage 6 Calculator Navigation & Entry Tabs are in step-by-step order and color coded for easy preparation. Navigation Assumptions* Awards Awards New Charter District MYP Data* Charter MYP Data* District Class Size* District NSS* *Tab prints best in landscape orientation. NSS: necessary small school EPA: Education Protection Account (Prop 30, Prop 55) District In-Lieu Taxes* Calculator EPA* LCAP MPP Summary* Graphs* Local 1, 2, 3, 4 and 5 7

5 Assumptions Tab Verify Enter CDS Code County-District-School (CDS) code: Enter the District code for school districts Enter the School code for charter schools County District School 8

6 Assumptions Tab (cont.) Department of Finance (DOF) California Department of Education (CDE) 9

7 Awards Tab The calculator is designed to be by charter schools or school districts. Scroll down to see the charter area. Prefills CDE certified adjusted historical data VERIFY 10

8 Awards Tab (cont.) Use of the Adjustments column is very RARE! 11

9 Authorizing or Sponsoring School District New Charter School Local Factor Terminology School district that sponsors the charter school petition and is usually responsible for oversight There is only one, not a list Factor: o In Lieu of Property Tax School Districts of Physical Location All school districts within which the charter school operates (school site or administration buildings), regardless of grades served. Reported to the CDE yearly at P-1 Authorizing or Sponsoring school district is automatically one. Factors: o Unduplicated Pupil Percentage o Newly Operational Rate For more details, visit the CDE webpage: 12

10 Awards - New Charter Tab Generates the Floor Rate per ADA for newly operational charter schools beginning school operations in or later. Select Year School district of physical location that yields the highest floor rate per ADA Request information from school district 13

11 Charter MYP Data Tab Property Tax From the authorizing/sponsoring agency Prefilled Data Tip: Throughout the LCFF Calculator, the through fields are pre-filled with certified CDE data. VERIFY prefilled data Type over prefilled fields for new/updated information or corrections. 14

12 Prior year certified data Prefilled Local Factors Transition formula is initially based on revenue limit certification (Awards tab) Transition formula requires that accurate prior year certification data be entered (MYP Data & other entry tabs) Recertification timeline - 3 years Fiscal Year February June 1 P-1 P-2 2 Annual Annual R-1 3 Annual R-2 Annual R-3 15

13 Verify Your Prefilled Local Factors 16

14 How to Read the District In-Lieu Taxes Tab In a charter school calculation, do not enter any information on this tab. Must be calculated by your authorizing agency. How to read the results of this tab: 1. Find your charter school name 2. Follow the green line to see final calculated estimates by year. 17

15 How to Read the District In-Lieu Taxes Tab (cont.) Verify the assumptions 18

16 Charter MYP Data Tab Unduplicated Pupil Percentage From the highest % school district of physical location Concentration grant is limited to the lower of these two percentages. 19

17 LEA: Student Information System Data Collection & Reporting Where does the Unduplicated Pupil Percentage information come from? Census Day* CSIS: CALPADS Fall 1 Certification CDE: LCFF exhibits Low Income (FRPM) English Learners (CELDT) Direct Certification Statewide Foster Match COE programs Local Foster Match (manual) *Census Day is the first Wednesday in October. For more details, visit the CDE FAQs page: 20 Data Collection & Reporting (cont.) Review your local process for best practices: Establish a data reporting calendar Create a collaborative process Collection points cross departments and sites based on subject matter expertise Develop sign-off procedures, like site administrator review Reconcile data between SIS & CALPADS regularly For more best practices, visit: State-Reporting-Overview-for-Administrators-SP.aspx 21

18 Charter MYP Data Tab ADA Enter all charter school ADA by grade span under the appropriate fiscal year, regardless of type: a standard charter school charter funded county programs, or county office of education (COE) charter school 22

19 Need Charter Input: District MYP Tab In a charter school calculation, do not enter any data on this tab However, work with your sponsoring school district to determine the detailed ADA associated with individual students shifting between the two schools. Doesn t affect your calculation, but it is important for the school district. Completed by the sponsoring school district 23

20 Charters Exempt: District Class Size Tab In a charter school calculation, do not enter any information on this tab may result inaccurate results! Charter schools automatically receive grade span adjustment funding under LCFF. 24

21 Reading the Results 25 Calculator Tab Multiple Calculations During Transition Target Calculation the funding goal, where we should be Economic Recovery Target (ERT): the first protection from change in funding methodology Transition-only Calculations - Floor: where we were before LCFF Remaining Need & Gap: the difference between the Target and Floor and the funded portion of the difference Minimum State Aid (MSA): the second protection from change in funding methodology 26

22 Start with the End Implemented $ Target + Economic Recovery Target (ERT) +Minimum State Aid (MSA) 27 Target Entitlement The Target represents the LCFF goal for funding. Recalculated annually based on current student population ADA Enrollment Unduplicated pupil percentage: foster youth, low income, English learners Is a component of both the transition calculation and ongoing calculation. 28

23 Target Entitlement: Consists of Multiple Funding Allocations Unduplicated Count English Learners Low Income Foster Youth ADA Concentration Grant* Supplemental Grant Grade Span Adjustment K Base Grant (by grade span) Adjusted Base Grant *Unduplicated Pupil Percentage (UPP) must be greater than 55% 29

24 Target Entitlement ADA feeds from data found on Charter MYP tab Unduplicated Pupil Percentage found on Charter MYP Data tab COLA found on Assumptions tab Calculator Tab 30

25 The Path to the Target Funding Level Transition $ Floor + Gap + Economic Recovery Target (ERT) + Minimum State Aid (MSA) 31 Floor Entitlement The floor calculation provides an annual starting point for transition funding. Recalculated annually, based on ADA, deficited funding rates, categorical funding, and prior year gap funding Ceases once funded at target Floor 32

26 Calculator Tab Floor Entitlement (cont.) Floor is recalculated annually based on ADA Entered in Charter MYP Data tab Prior year Gap funding per ADA carries forward and is applied to each new year s ADA The floor calculation is based on funding and prior year gap funding adjusted for yearly changes in ADA 33

27 Calculator Tab First year of operation: Floor Entitlement: Newly Operational Charter Floor rate per ADA from Awards - New Charter tab Subsequent years of operation: Calculator Tab Prior year gap funding per ADA carries forward and is applied to each new year s ADA 34

28 Tying It Together: Gap Funding Target Floor Floor Remaining NeedNeed* Remaining Remaining NeedNeed* Gap Funding Rate % Gap Funding Gap *If remaining need is less than 0, no gap funding will be received. 35

29 Current Year Gap Funding Calculator Tab The gap funding rate is a percentage of the remaining need. Yearly percentages will not sum to 100%. But, in the final year of implementation, the Gap funding rate will be 100%. Gap Floor 36

30 Transition from Floor to Target Year 1 Year 2 Year 3 Year Year 5 Year 6 Year 7 Year Remaining Need (unfunded) Floor Current Year Gap Funding 37 Transition Funding at Target Once funded at target, an agency will always be funded at target. Comparability between neighboring agencies during transition may be a challenge. Remember the old equalization issue others are still catching up! Ct % Ct % Ct % Total LEAs 2, % 2, % 2, % At Target 42 2% 51 2% 60 3% Between 90% and 100% 50 2% 121 6% 1,371 64% Between 80% and 90% % 1,167 55% % Between 70% and 80% 1,133 55% % 0 0% Below 70% % 0 0% 0 0% Lowest funded LEA 62% 72% 83% 38

31 Economic Recovery Target (ERT) Provides for additional funding for LEAs that would have received more funding under undeficited revenue limits and categorical programs, when compared to the new LCFF, as projected for fiscal year Calculated one-time as part of calculation and funded over 8 years, additional 1/8 each year, then ongoing. Calculation was completed by CDE in P-2 certification (June 2014). Is a component of the transition calculation and permanent add-on once target is reached. 147 LEAs receive ERT each year, approximately 7% of LEAs in Minimum State Aid (MSA) Guarantee The level of funding to ensure that LEAs receive at least the same amount in state aid as they received in , adjusted for changes in ADA and property taxes. Primarily occurs for: Basic Aid districts because categorical funding was not previously being offset by local property taxes. Necessary Small School districts because of loss of eligibility under new eligibility rules. It may occur under other infrequent/unusual situations. Only 164 LEAs continued to receive Additional State Aid in , less than 8%. And only 87 LEAs will receive it at full implementation Budget Act trailer bills extended MSA perpetually. 40

32 Minimum State Aid (MSA) Guarantee How much state aid is my charter school entitled to? LCFF Calculator Tab Adjusted Charter Block Grant Greater of Adjustment for excess sources $ 41

33 Education Protection Account (EPA) The passage of Proposition 30 in provided two temporary tax increases that expire in December 2016 (sales tax) and 2018 (income tax). For most LEAs, this revenue offsets state aid. Newly operational charter schools receive the $200/ADA minimum. 42

34 Summary Tab Summary of LCFF Formula To Budget/ MYP 43

35 Summary Tab (cont.) Student Information 44

36 Graphs Tab Can make a good starting point for board presentations. includes other graphs and charts not pictured. 45 FCMAT LCFF Calculator Resource Page Open a web browser and go to Click on LCFF button Click on LCFF Calculator button to download excel file Save to the desktop or flash drive 46

37 LCFF versus LCAP Step 1: The Local Control Funding Formula (LCFF) is a statelevel funding allocation formula for Local Education Agencies (LEAs). Think: How much is our funding? Step 2: The Local Control and Accountability Plan (LCAP) is an education plan, including a budget. Think: What are our goals and related activities for students? How will we use our financial resources? 47 Demonstration of Increased or Improved Services for Unduplicated Pupils Plan Summary Stakeholder Engagement Annual Update Goals, Actions & Services Demonstration of Increased or Improved Services for Unduplicated Pupils 48

38 Demonstration of Increased or Improved Services for Unduplicated Pupils (cont.) LEAs will increase or improve services to unduplicated pupils, at minimum, in proportion to the increase in LCFF funds based on these students [Supplemental and Concentration Grant funds]. S&C $$ Other LCFF $$ Increased or improved services Base program services 49 Demonstration of Increased or Improved Services for Unduplicated Pupils (cont.) At full implementation, the LCAP demonstration formula is: Supplemental & Concentration Grants All Other LCFF Funding* % Percentage to Increase or Improve Services *Less TIIG and Transportation 50

39 Demonstration of Increased or Improved Services for Unduplicated Pupils (cont.) LCAP demonstration transition formula allocates funding to supplemental and concentration grants. Transition LCFF Full LCFF Floor Components Revenue Limit Categoricals Prior year Gap funding Target Components Base Grant Grade Span Adjustment Supplemental Grant Concentration Grant TIIG add-on Transportation add-ons 51 Target Entitlement Calculator Tab 52

40 LCAP Demonstration Transitional Formula Target S&C Prior Year Expend. Floor Difference Remaining Need* Difference Remaining Need* Gap Funding Rate % Gap Funding Allocated S&C 53 Percentage to Increase or Improve Services During transition: Prior year spending for increased / improved services + Portion (Gap %) of difference from PY spending to target S&C = Amount allocated to Supplemental and Concentration grant funding Only during Transition Supplemental & Concentration Grants All Other LCFF Funding* % Percentage to Increase or Improve Services *less TIIG & Transportation 54

41 LCFF Calculator: LCAP tab Enter estimated expenditures on unduplicated pupils & EIA expenditures Add: portion of difference LCAP: Estimated Supplemental and Concentration Grant Funds LCAP: Percentage to Increase or Improve Services 55

42 Calculating the Orange Box 1. Get in the same room 2. DEFINE THE BASE PROGRAM 3. Create a list of services provided above the base program for the benefit of the unduplicated pupil count population Note if the service is provided charterwide Give the district credit for serving these students even if they have been doing it since the 80s or whenever! 4. Determine the cost of the services and the funding source Unrestricted funding only no federally funded services 56 Calculating the Orange Box (cont.) Your education plan may be designed to serve students identified in the unduplicated pupil count. Give your school credit for providing increased or improved services. Be aware of any language in the petition that defines the services as the base program. 57

43 Remember slides 37 & 38? It s import to plan and recognize the increased and improved services you provide. 58

44 LCAP: Demonstration of Increased or Improved Services for Unduplicated Pupils New 1. Describe how your LEA is meeting the percentage to increase or improve services for unduplicated pupils. 2. Identify any action/services provided on a schoolwide or LEA-wide basis, and include supporting descriptions. 59

45 Demonstration of Increased or Improved Services for Unduplicated Pupils: Charter School For targeted services/actions: LCFF Supplemental and Concentration Funds English Learner, Low Income, Foster Youth only For non-targeted services/actions: Supports students Meets goals + LEA-wide Provide justification 60 Meeting the Percentage to Increase or Improve Services Quantitatively -OR- Data that can be measured Deals with numbers Think: Quantitative Quantity Currently the most common method Qualitatively Data that can be observed but not measured. Based on descriptions. Think: Qualitative Quality Consider using for effective services that don t have a fairly representative cost or other quantitative measure. Sample phrasing: The LEA is providing more than (%) of increased or improved services above the base program. Then discuss the services. 61

46 LCAP Resources California Collaborative for Educational Excellence (CCEE) State Board of Education (SBE) West Ed: LCFF Channel Questions? 63