Texas Public School Finance

Transcription

1 Texas Public School Finance Layers of Knowledge Series An Equity Center Presentation SF 5: District Weights II Adjusting the Adjusted Basic Allotment (ABA) with the Small and Midsize District Adjustments

2 Refresher: Basic Allotment to Adjusted Basic Allotment First District Adjustment Cost of Education Index BASIC ALLOTMENT Apply Cost of Education Index to 71% of BA ADJUSTED BASIC ALLOTMENT Equity Center - January 14,

3 Smaller districts have higher costs because of the smaller number of students enrolled. DISECONOMY OF SCALE ADJUSTMENTS Equity Center - January 14,

4 Defining Terms Average Daily Attendance (ADA) = the average number of students in attendance each day 1. Add the number of students in attendance each day for some period of time. 2. Divide the result by the number of days covered by the count. 3. The result is the number of students in average daily attendance. Instructional Days Membership Attendance days N/A = 9 Students in Average Daily Attendance Equity Center - January 14,

5 Defining Terms Full-time Equivalent (FTE) = 30 contact hours per week. Full-time Equivalent (FTE) = 30 contact hours per week. Student A takes a one-hour per day Career & Technology (C&T)-eligible course. Student B takes a two-hour per day C&T-eligible course. Student C takes a 15 hour per week C&T-eligible course. Student Hours per Week A 5 B 10 C 15 Total 30 hours 30 hours 30 = 1 FTE Equity Center - January 14,

6 Calculating the Regular Program ADA Total Refined ADA (minus) Special Education FTEs, and (minus) Career & Technology FTEs Regular Program ADA Equity Center - January 14,

7 Defining Other Terms To be eligible for the Small District Adjustment, a district must have fewer than 1,600 Regular Program ADA. To be eligible for the Midsize District Adjustment, a district must have fewer than 5,000 Regular Program ADA. Equity Center - January 14,

8 At least 300 square miles Two Small District Adjustments Less than 300 square miles Small-by-Choice Penalty Formula 1. Subtract the district s regular ADA from 1, Multiply by Add 1 4. Multiply by the district s Adjusted Basic Allotment 5. Result is the district s Adjusted Allotment 1. Subtract the district s regular ADA from 1, Multiply by Add 1 4. Multiply by the district s Adjusted Basic Allotment 5. Result is the district s Adjusted Allotment Equity Center - January 14,

9 At least 300 square miles Two Small District Adjustments Less than 300 square miles Small-by-Choice Penalty Formula 1. Subtract the district s regular ADA from 1, Multiply by Add 1 4. Multiply by the district s Adjusted Basic Allotment 5. Result is the district s Adjusted Allotment 1. Subtract the district s regular ADA from 1, Multiply by Add 1 4. Multiply by the district s Adjusted Basic Allotment 5. Result is the district s Adjusted Allotment Equity Center - January 14,

10 Small District Adjustment - Example I Less than 300 square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from 1, ,600 1,000 = 600 Equity Center - January 14,

11 Small District Adjustment - Example I Less than 300 square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from 1, Multiply by ,600 1,000 = x = 0.15 Equity Center - January 14,

12 Small District Adjustment - Example I Less than 300 square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from Multiply by Add 1 to the weight calculated in step 2, so the weight becomes an add on when you multiply = x = = 1.15 Equity Center - January 14,

13 Small District Adjustment - Example I Less than 300 square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from Multiply by Add 1 to the weight calculated in step 2, so the weight becomes an add on when you multiply. 4. Multiply the 1+ weight by the district s ABA = x = = x 5,200 = $5,980 Equity Center - January 14,

14 Small District Adjustment - Example I Less than 300 square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from Multiply by Add 1 to the weight calculated in step 2, so the weight becomes an add on when you multiply. 4. Multiply the 1+ weight by the district s ABA = x = = x 5,200 = $5,980 This is the district s Adjusted Allotment (AA) Equity Center - January 14,

15 Small District Adjustment - Example II 300 or more square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from 1, Multiply by Add 1 to the weight calculated in step 2, so the weight becomes an add on when you multiply. 4. Multiply the 1+ weight by the district s ABA 1. 1,600 1,000 = x.0004 = = x 5,200 = $6,448 Equity Center - January 14,

16 Small District Adjustment - Example II 300 or more square miles Assume Regular Program ADA = 1,000 and ABA = $5, Subtract the district s regular program ADA from 1, Multiply by Add 1 to the weight calculated in step 2, so the weight becomes an add on when you multiply. 4. Multiply the 1+ weight by the district s ABA 1. 1,600 1,000 = x.0004 = = x 5,200 = $6,448 This is the district s Adjusted Allotment (AA) Equity Center - January 14,

17 Midsize District Adjustment - Example III Assume Regular Program ADA = 3,000 and ABA = $5, Subtract the district s regular program ADA from Multiply by Add 1 to the weight calculated in step 2, so the weight becomes an add on when you multiply. 4. Multiply the 1+ weight by the district s ABA = x = = x 5,200 = $5,460 This is the district s Adjusted Allotment (AA) Equity Center - January 14,

18 Adjustment Three Adjustments for a Diseconomy of Scale Regular Program ADA Small District Adjustment, Districts > = 300 square miles Small District Adjustment, Districts < 300 square miles Midsize District Adjustment Equity Center - January 14,

19 Adjustment Three Adjustments for a Diseconomy of Scale Regular Program ADA Small District Adjustment, Districts > = 300 square miles Small District Adjustment, Districts < 300 square miles Midsize District Adjustment Equity Center - January 14,

20 Adjustment Three Adjustments for a Diseconomy of Scale Regular Program ADA Small District Adjustment, Districts > = 300 square miles Small District Adjustment, Districts < 300 square miles Midsize District Adjustment Equity Center - January 14,

21 Basic Allotment to Adjusted Allotment District Adjustments BASIC ALLOTMENT Apply Cost of Education Index to 71% of BA ADJUSTED BASIC ALLOTMENT Apply Small/Midsize Formulas ( 5,000 regular ADA ADJUSTED ALLOTMENT Equity Center - January 14,

22 Equity Center Standing Up for Texas Taxpayers and Children Equity Center - January 14,