Essential: Programs & Services

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Essential

Programs & Services


ED281 Special Education Allocation

MADSEC Fall Conference


South Portland

October 30, 2007


Computation of EPS Rates
Page 1 Line 12A - Teachers Salary

11 AVERAGE ATTENDING PUPILS (APRIL & OCTOBER) , CALENDAR YEAR 2005


K-5
265.0
6-8
‘08
149.5
K-8
414.5
9-12
0.0
TOTAL
414.5

E.P.S. Actual EPS Total Elementary Secondary


12 Position K-5 6-8 9-12 FTE FTE = Ratio X Salary = Salary Salary
A. TEACHERS 15.6 (17:1) 9.3 (16:1) 0.0 (15:1) = 24.9 / 35.6 = .70 X 1,582,094 = 1,107,466

Actual FTE Staff Reported

Attending K-5 Pupils 265.0 = 15.6 Full Time Equivalent (FTE) Staff
EPS Ratio 17

EPS total salary equals 35.6 Actual FTE’s inserted


in the state Teacher Salary Matrix for FY’08

EPS total salary adjusted to reflect EPS to Actual Staff Ratio


EPS Staff 24.9 = .70 X $1,582,094 = $1,107,466
Actual Staff 35.6
Page 1 Line 13G - Operation & Maintenance of Plant

K-5 6-8 K-8 9-12 TOTAL


11 AVERAGE ATTENDING PUPILS (APRIL & OCTOBER) , CALENDAR YEAR 2005 265.0 149.5 414.5 0.0 414.5

E.P.S. Actual EPS Total Elementary Secondary


12 Position K-5 6-8 9-12 FTE FTE = Ratio X Salary = Salary Salary
A. TEACHERS 15.6 (17:1) 9.3 (16:1) 0.0 (15:1) = 24.9 / 35.6 = .70 X 1,582,094 = 1,107,466

13. Other Support Costs (Per Pupil) K-8 9-12

G. Operations & Maintenance of Plant 956 1,136 396,262

EPS Per Pupil Amount Times K-8 Attending Pupils


956 X 414.5 = $396,262
Page 1 Line 14A - Benefits –Teachers, Guidance, Librarians, and Health

K-5 6-8 K-8 9-12 TOTAL


11 AVERAGE ATTENDING PUPILS (APRIL & OCTOBER) , CALENDAR YEAR 2005 265.0 149.5 414.5 0.0 414.5

E.P.S. Actual EPS Total Elementary Secondary


12 Position K-5 6-8 9-12 FTE FTE = Ratio X Salary = Salary Salary
A. TEACHERS 15.6 (17:1) 9.3 (16:1) 0.0 (15:1) = 24.9 / 35.6 = .70 X 1,582,094 = 1,107,466
B. GUIDANCE 59,662
C. LIBRARIANS 22,537
D. HEALTH (Nurse) 20,343
TOTAL 1,210,008

14. Salary Benefits EPS Percentage


A. Teachers, Guidance, Librarians, and Health 19.00% 229,902

Total EPS Salaries (Teachers, Guidance Librarian, and Health (Nurse) X EPS Percentage
$1,210,008 X .19 = $229,902
Page 1 Line 15 Regional Adjustment for Salaries, Benefits, & Substitutes
K-5 6-8 K-8 9-12 TOTAL
11 AVERAGE ATTENDING PUPILS (APRIL & OCTOBER) , CALENDAR YEAR 2005 265.0 149.5 414.5 0.0 414.5
E.P.S. Actual EPS Total Elementary Secondary
12 Position K-5 6-8 9-12 FTE FTE = Ratio X Salary = Salary Salary
A. TEACHERS 15.6 (17:1) 9.3 (16:1) 0.0 (15:1) = 24.9 / 35.6 = .70 X 1,582,094 = 1,107,466
B. GUIDANCE 59,662
C. LIBRARIANS 22,537
D. HEALTH (Nurse) 20,343
E. EDUCATION TECHS 69,790
F. LIBRARY TECHS 11,653
G. CLERICAL 55,923
H. SCHOOL ADMIN. 95,254
1,442,588
13. Other Support Costs (Per Pupil) K-8 9-12
A. Substitute Teachers – ½ Day 33 33 13,679

14. Salary Benefits EPS Percentage


A. Teachers, Guidance, Librarians, and Health 19.00% 229,902
B. Education and Library Technicians 36.00% 29,319
C. Clerical 29.00% 16,218
D. School Administrators 12.00% 13,336
288,775

15. Regional Adjustment For Salaries, Benefits, & Substitutes, (Factor 1.02) 34,901

Total EPS Salaries, Benefits, & Substitutes Times Regional Factor


($1,745,042 X 1.02) – $1,745,042 = $34,901
Page 1 Line 18 E.P.S Rates
K-5 6-8 K-8 9-12 TOTAL
11 AVERAGE ATTENDING PUPILS (APRIL & OCTOBER) , CALENDAR YEAR 2005 265.0 149.5 414.5 0.0 414.5
E.P.S. Actual EPS Total Elementary Secondary
12 Position K-5 6-8 9-12 FTE FTE = Ratio X Salary = Salary Salary
A. TEACHERS 15.6 (17:1) 9.3 (16:1) 0.0 (15:1) = 24.9 / 35.6 = .70 X 1,582,466 = 1,107,466
B. GUIDANCE 59,662
C. LIBRARIANS 22,537
D. HEALTH (Nurse) 20,343
E. EDUCATION TECHS 69,790
F. LIBRARY TECHS 11,653
G. CLERICAL 55,923
H. SCHOOL ADMIN. 95,254

13. Other Support Costs (Per Pupil) K-8 9-12

14. Salary Benefits EPS Percentage

15. Regional Adjustment For Salaries, Benefits, & Substitutes, (Factor 1.02) 34,901

16. Adjustment for Title I Revenues -57,831

17. TOTALS 2,438,824

18. E.P.S Rates 5,884

EPS Rate Equals Total Divided by Attending Pupil Count


$2,438,824 = $5,884
414.5
A. OPERATING COST ALLOACTION
Page 2 Line 21 - Basic Counts
19. RESIDENT PUPILS K-8 9-12 TOTAL

APRIL 2004 457.0 276.0 733.0


OCTOBER 2004 428.0 288.0 716.0
APRIL 2005 429.0 277.0 706.0
OCTOBER 2005 431.0 289.0 720.0
APRIL 2006 443.0 282.0 725.0
OCTOBER 2006 407.0 278.0 685.0

21. BASIC COUNTS AVG. CAL. DECLINING SAU


YEAR PUPILS ENROLL. ADJ. EPS RATES
K-8 PUPILS 425.0 7.50 X 5,884 = 2,544,830.00
9-12 PUPILS 280.0 0.00 X 6,378 = 1,785,840.00
ADULT ED COURSES AT .1 1.6 X 6,378 = 10,204.80
EQUIV. INSTRUCTION PUPILS 0.500 X 6,378 = 3,189.00
Page 2 Line 23 - Weighted Counts
19. RESIDENT PUPILS K-8 9-12 TOTAL

APRIL 2004 457.0 276.0 733.0


OCTOBER 2004 428.0 288.0 716.0
APRIL 2005 429.0 277.0 706.0
OCTOBER 2005 431.0 289.0 720.0
APRIL 2006 443.0 282.0 725.0
OCTOBER 2006 407.0 278.0 685.0

21. BASIC COUNTS AVG. CAL. DECLINING SAU


YEAR PUPILS ENROLL. ADJ. EPS RATES
K-8 PUPILS 425.0 7.50 X 5,884.00 = 2,544,830.00
9-12 PUPILS 280.0 0.00 X 6,378.00 = 1,785,840.00
ADULT ED COURSES AT .1 1.6 X 6,378.00 = 10,204.80
EQUIV. INSTRUCTION PUPILS 0.500 X 6,378.00 = 3,189.00

23. WEIGHTED COUNTS PUPILS WEIGHTS


K-8 DISADVANTAGED @ .2383 101.3 X .15 X 5,884 = 89,407.38
9-12 DISADVANTAGED @ .2383 66.7 X .15 X 6,378 = 63,811.89
K-8 LIMITED ENGLISH PROF. 0.0 X .50 X 5,884 = 0.00
9-12 LIMITED ENGLISH PROF. 0.0 X .50 X 6,378 = 0.00

K-8 Economically Disadvantaged


Free & Reduced Lunch Percentage Times Pupils Times 15% EPS Weight
.2383 X 425.0 = 101.3 X .15 X $5,884 = $89,407.38
Page 2 Line 30 - Adjusted Total Operating Allocation

21. BASIC COUNTS AVG. CAL. DECLINING SAU


YEAR PUPILS ENROLL. ADJ. EPS RATES
K-8 PUPILS 425.0 7.50 X 5,884.00 = 2,544,830.00
9-12 PUPILS 280.0 0.00 X 6,378.00 = 1,785,840.00
ADULT ED COURSES AT .1 1.6 X 6,378.00 = 10,204.80
EQUIV. INSTRUCTION PUPILS 0.500 X 6,378.00 = 3,189.00

23. WEIGHTED COUNTS PUPILS WEIGHTS


K-8 DISADVANTAGED @ .2383 101.3 X .15 X 5,884.00 = 89,407.38
9-12 DISADVANTAGED @ .2383 66.7 X .15 X 6,378.00 = 66,764.88
K-8 LIMITED ENGLISH PROF. 0.0 X .50 X 5,884.00 = 0.00
9-12 LIMITED ENGLISH PROF. 0.0 X .50 X 6,378.00 = 0.00

25. TARGETED FUNDS PUPILS WEIGHTS


K-8 STUDENT ASSESSMENT 425.0 X 40.00 = 17,000.00
9-12 STUDENT ASSESSMENT 280.0 X 40.00 = 11,200.00
K-8 TECHNOLOGY RESOURCES 425.0 X 87.00 = 36,975.00
9-12 TECHNOLOGY RESOURCES 280.0 X 265.00 = 74,200.00
K-2 PUPILS 136.0 X .10 X 5,884.00 = 80,022.40

27. ISOLATED SMALL SCHOOL ADJUSTMENT


K-8 SMALL SCHOOL ADJUSTMENT = 0.00
9-12 SMALL SCHOOL ADJUSTMENT = 0.00

OPERATING ALLOCATION 4,716,680.47


OPERATING ALLOCATION WITH EPS TRANSITION AT 95% 4,480,846.44
30. ADJUSTED TOTAL OPERATING ALLOCATION 4,480,846.44

Adjusted Total Operating Allocation


Total Operating Allocation Adjusted to Required 90% for FY2008
$4,716,680.47 X .95 = $4,480,846.44
B. OTHER SUBSIDIZABLE COSTS
Page 3 Lines 31 - 39
31. GIFTED & TALENTED EXPEDITURES FOR 2005-06 0.00 X 102.9% = 0.00
32. SPECIAL EDUCATION – EPS ALLOCATION 871,980.68
34. VOCATIONAL EDUCATION EXPENITURES FOR 2005-06 87,144.54 X 102.9% 89,671.73
35. TRANSPORTATION - EPS ALLOCATION 285,117.03
36. TRANSPORTATION (BUS PURCHASES) FOR 2006-07 0.00
39. TOTAL OTHER SUBSIDIZABLE COSTS 1,246,769.44

Vocational Education Allocation


Both Vocational Education and Gifted and Talented Allocations are
expenditure driven calculations. Most recent reported expenditures
(2005-06) are inflated by 2.9%

$87,144.54 X 1.029 = $89,671.73


B. OTHER SUBSIDIZABLE COSTS
Page 3 Lines 31 - 39
31. GIFTED & TALENTED EXPEDITURES FOR 2005-06 0.00 X 102.4% = 0.00
32. SPECIAL EDUCATION – EPS ALLOCATION 871,980.68
34. VOCATIONAL EDUCATION EXPENITURES FOR 2005-06 87,144.54 X 102.9% 89,671.73
35. TRANSPORTATION - EPS ALLOCATION 285,117.03
36. TRANSPORTATION (BUS PURCHASES) FOR 2006-07 0.00
39. TOTAL OTHER SUBSIDIZABLE COSTS 1,246,769.44
Other Subsidizable Costs

Other Subsidizable Cost Calculations for Glenburn


Special Education Total Allocation
• Base Component Ident up to15% (126% 0f EPS Rate X 103 Pupils) $786,575.00

1
• Prevalence Adjustment Ident Above 15% (38% of EPS Rate) $0.00
• Size Adjustment $0.00
• High Cost In- District Adjustment $16,635.00
• High Cost Out-of-District Adjustment (Estimate) $91,590.00
• Federal Revenues Adjustment ($426,708.00)
• Maintenance of Effort Adjustment (‘05-’06 Actual Expenses) $403,888.73

$871,981.73

Details of Base Component Calculation


# Students w/Disabilities ‘05-’06 (minus SAC) X 1.259 X K-12 EPS Rate

103 Students X $7655 Per Pupil (1.259 X $6080) = $786,575


December 1, 2005 Child Count minus State Agency Clients up to 15%
Other Subsidizable Costs

Other Subsidizable Cost Calculations


Special Education Total Allocation
• Base Component Ident up to15% (126% 0f EPS Rate X 103Pupils) $786,575.00

2
• Prevalence Adjustment Ident Above 15% (38% of EPS Rate) $0.00
• Size Adjustment $0.00
• High Cost In- District Adjustment $16,635.00
• High Cost Out-of-District Adjustment (Estimate) $91,590.00
• Federal Revenues Adjustment ($426,708.00)
• Maintenance of Effort Adjustment (‘05-’06 Actual Expenses) $403,888.73

$871,981.73

Details of High Cost In-District Calculation


Costs in Excess of 3 Times the State Avg. Spec Ed EPS rate of $6874 or $20,623

Estimated ‘05-’06 Costs for Each Per Pupil Over $20,623 = $16,635
EFS02 - Estimated Cost of Related Services by Placement Category
for Each December 1, 2005 Student Receiving the Related Services
Other Subsidizable Costs

Other Subsidizable Cost Calculations


Special Education Total Allocation
• Base Component Ident up to15% (126% 0f EPS Rate X 103 Pupils) $786,575.00

3
• Prevalence Adjustment Ident Above 15% (38% of EPS Rate) $0.00
• Size Adjustment $0.00
• High Cost In- District Adjustment $16,635.00
• High Cost Out-of-District Adjustment (Estimate) $91,590.00
• Federal Revenues Adjustment ($426,708.00)
• Maintenance of Effort Adjustment (‘05-’06 Actual Expenses) $403,888.73

$781,981.73

Details of High Cost Out-of-District Calculation


Costs in Excess of 4 Times the State Avg. EPS Spec Ed Rate of $6874 or $27,497

Estimated ‘05-’06 Costs for Each Pupil Over $27,497 =$91,590


Estimate based on EFS07 from ‘05-’06-Adjusted Spring ‘08 based on EFS214

(An Increase made through ‘08 Audit Adjustment-A Decrease made ‘09 Allocation)
Other Subsidizable Costs

Other Subsidizable Cost Calculations


Special Education Total Allocation
• Base Component Ident up to15% (126% 0f EPS Rate X 103 Pupils) $786,575.00

4
• Prevalence Adjustment Ident Above 15% (38% of EPS Rate) $0.00
• Size Adjustment $0.00
• High Cost In- District Adjustment $16,635.00
• High Cost Out-of-District Adjustment (Estimate) $91,590.00
• Federal Revenues Adjustment ($426,708.00)
• Maintenance of Effort Adjustment (‘05-’06 Actual Expenses) $403,888.73

$871,981.73

Details of Federal Revenue Adjustment


Actual ‘05-’06 Federal Revenues (Expended) Inflated two years to FY08

‘05-’06 Expenditures $352,651 Inflated to FY08 = $426,708


Actual ‘05-’06 Expenditures of Federal Funds Used for Personnel and
Contracted Services Reported on the EFS02
Other Subsidizable Costs

Other Subsidizable Cost Calculations


Special Education Total Allocation
• Base Component Ident up to15% (126% 0f EPS Rate X 103 Pupils) $786,575.00

5
• Prevalence Adjustment Ident Above 15% (38% of EPS Rate) $0.00
• Size Adjustment $0.00
• High Cost In- District Adjustment $16,635.00
• High Cost Out-of-District Adjustment (Estimate) $91,590.00
• Federal Revenues Adjustment ($426,708.00)
‘08 EPS Allocation $468,093.00
‘05-’06 Actual State/Local Expenses $871,981.73
• Maintenance of Effort Adjustment (‘05-’06 minus ‘08) $403,888.73

$871,981.73

Details of Maintenance of Effort Adjustment


FY08 EPS Allocation Can Not be Less Than ‘05-’06 State/Local Expenditures

‘05-’06 Expenditures $871,981 - ‘08 EPS $468,093 = $403,888


Actual ‘05-’06 Total State/Local Expenditures Reported on EFS02 Less MaineCare
C. Debt Service
Page 3 Lines 41 - 47
41. DEBT SERVICE NAME OF PROJECT PRINCIPAL INTEREST
42 TOTAL PRINCIPAL & INTEREST 0.00 0.00 0.00
43. APPROVED LEASES FOR 2006-07 11,780.00
43A. APPROVED LEASE PURCHASES FOR 2006-07 0.00
44. INSURED VALUE FACTOR FOR 2005-06 49,595.75
47. TOTAL DEBT SERVICE ALLOCATION 61,375.75

Insured Value Factor


Most Recent Year Reported Expenditures for Insured Value Factor (IVF)
Tuition Premium Paid to Private Schools for Support of Their Capital Needs
D. Local Contribution Calculation
Page 3 Lines 48
TOTAL LOCAL
D. LOCAL CONTRIBUTION CALCULATION - MILL RATE EXPECTATION ALLOCATION CONTRIBUTION

48 TOTAL COMBINED ALLOCATIONS (LINE 40 PLUS LINE 47) 5,788,991.63


2006 STATE MILL LOCAL TOTAL
VALUATION X EXPECTATION = CONTRIBUTION OR ALLOCATION

211,500,000 7.44 1,573,560.00 5,788,991.63 1,573,560.00

Local Contribution to the Total EPS Allocation


Local contribution to the total EPS allocation is determined by multiplying
the municipality's state certified valuation by the annually defined mill
rate expectation (7.44 for FY2008) but can not exceed the total EPS
allocation.
211,500,000 X .00744 = $1,573,560
E. TOTALS AND ADJUSTMENTS
Page 4 Lines 49
TOTAL LOCAL STATE
E. TOTALS AND ADJUSTMENTS ALLOCATION CONTRIBUTION CONTRIBUTION

49 ADJUSTED ALLOCATION, LOCAL & STATE CONTRIBUTION 5,788,991.63 1,573,560 4,215,431.63

State Contribution to the Total EPS Allocation


State Contribution is the Difference Between the Local Contribution and
the Total EPS Allocation.
$5,788,991.63 - $1,573,560 = $4,215,431.63

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