EPS Scarborough 2-25-16

7/24/2019 EPS Scarborough 2-25-16

1/19

Programs & ServicesIntegrated with Chapter 712 Funding Law

Essential

Scarborough School Board and City Council

February 25, 2016


2/19

Essential Programs and Services

The New Basis for Determining the Cost of Education

in its twelfth year since Implemented in FY05-06

EPS Cost Component Calculations Maines Funding Formulafor Sharing the

Costs of K-12 Education Between State and Local

Determine the EPS Defined Cost for each Unit

Determine the Required Local Share of Those Costs

The Difference Between the Two is the State Share

Key Factorsin Scarborough FY2016-17 Subsidy

The Focus of Tonights Agenda


3/19

Programs & Services

Essential

The Concept:

Essential Programs and Services is designed to insure

that all schools have the programs and resources thatare essential for all students to have an equitableopportunity to achieveMaines Learning Results

The EPS model provides a basis for adequacy andgreater equity in the funding of K-12 educationbecause it is cost driven instead of expenditure driven

The model is designed to respond to student needs and isbased on years of research and information gleaned fromhigh performing cost effective school units


4/19

Amount Required (State & Local)to Fund the EPS Model for FY2006

Debt Service

Major Capital Construction DebtTemporary Lease SpaceLease Purchase Conversions

$0

Current PracticeContinues

Other Subsidizable Costs

Special EducationTransportationVocational EducationGifted & TalentedTeacher Retirement Normal Costs

$8,975,771Operating Costs

Salary and BenefitsSystem AdministrationOperation & MaintenanceSupplies & EquipmentOther Instructional Support

$25,048,334

$34,024,105State & Local(Pg 5 of ED279)

100% EPS Model

Operating Costs

Salary and BenefitsSystem AdministrationOperation & MaintenanceSupplies & EquipmentOther Instructional Support

$25,048,334

Applying the EPS Model toScarborough FY2017


5/19

Operating Costs

Key EPS Operating Cost Components

Student Demographics(SAU Pupil Counts for PreK-5, 6-8, 9-12and Specialized Student Populations)

EPS Per Pupil Rate for Each SAU(Per Pupil Amounts Tailored for Each Unit Which ReflectCosts for Personnel, Administration, & Instructional Support)

Weighted Amounts(Additional Per Pupil Amounts for Limited EnglishProficiency (LEP) and Economically Disadvantaged Pupils)

Targeted Amounts

(Additional Per Pupil Amounts for PreK-2 Pupils,Student Assessment, and Technology Resources)

Other Adjustments(Isolated Small Schools, Declining Enrollments, Adult Education,And Equivalent Instruction)


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A) PreK-5 6-8 PreK-8 9-12 Total

1) 1,323.0 + 793.0 = 2,116.0 + 994.0 = 3,110.0

2) 1,219.0 + 745.0 = 1, 964 .0 + 1, 019 .0 = 2,983.0

3) 1,271.0 + 769.0 2,040.0 + 1,006.5 3,046.5

67 % 33 % 100 %

B)

+ 6 -8 EPS

FTE

Student

to Staff

+ 9-12 EPS

FTE

Student

to Staff

= EPS FTE

Total

Actual FTE

Total

= % O f EP S x S AU Dat a in

EPS Matrix

= =

1) + 48.1 (16:1) + 67.1 (15:1) = 190.0 214.6 = 0.89 x 11,435,398 = =

2) + 2.2 (350:1) + 4.0 (250:1) = 9.8 11.1 = 0.88 x 608,912 = =

3) + 1.0 (800:1) + 1.3 (800:1) = 3.9 3.0 = 1.30 x 180,097 = =

4) + 1.0 (800:1) + 1.3 (800:1) = 3.9 5.6 = 0.70 x 313,279 = =

5) + 7.7 (100:1) + 4.0 (250:1) = 24.4 33.5 = 0.73 x 700,946 = =

6) + 1.5 (500:1) + 2.0 (500:1) = 6.0 9.0 = 0.67 x 195,896 = =

7) + 3.8 (200:1) + 5.0 (200:1) = 15.2 15.0 = 1.01 x 514,248 = =

8) + 2.5 (305:1) + 3.2 (315:1) = 9.9 9.0 = 1.10 x 785,033 = =

C)

1) X = =

2) X = =

3) X = =

4) X = =

D) 9-12

1) 41 X = =

2) 506 X = =

3) 63 X = =

4) 27 X = =

5) 121 X = =

6) 233 X = =

7) 1275 X = =

E)

1) 1.08

2)

=Calculated EPS Rates Per Pupil: 7,333 7,748

Preliminary Enacted Adjustments will be made to these printouts throughout FY 17

Section 1: Totals 14,959,450 7,798,029

Divided by Attending Pupils: 2,040.0 1,006.5

Regional Adjus tment for Staff & Subs titute Salaries Regional Index = 713,816 351,587

Adjustment for Title I Revenues -109,635 -53,999

1,283,288

Other Adjustments:

Operations & Maintenance 1073 2,040.0 1,006.5 2,188,920

121,787

System Administration/Support 233 2,040.0 1,006.5 475,320 234,515

Co- and Extra-Curricular Student 38 2,040.0 1,006.5 77,520

63,410

Instructional Leadership Support 27 2,040.0 1,006.5 55,080 27,176

Professional Development 63 2,040.0 1,006.5 128,520

41,267

Supplies and Equipment 367 2,040.0 1,006.5 748,680 509,289

Substitute Teachers (1/2 Day) 41 2,040.0 1,006.5 83,640

39,895

Other Support Per-Pupil Costs: PreK-8

Students Secondary Support

Support

School Administrators 14.00% 578,569 284,967 81,000

76,382

Clerical 29.00% 347,991 171,399 100,917 49,706

Education & Library Technicians 36.00% 430,770 212,171 155,077

Benefits

Benefits

Teachers , Guidance, Librarians & Health 19.00% 7,481,735 3,685,033 1,421,530 700,156

Computation of Benefits: Percentage

Salary Salary

School Admin. 4.2 (305:1) 863,536 578,569 284,967

Clerical 6.4 (200:1) 519,390 347,991 171,399

Library Techs 2.5 (500:1) 131,250 87,937 43,313

Education Techs 12.7 (100:1) 511,691 342,833 168,858

Health 1.6 (800:1) 219,295 146,928 72,367

Librarians 1 .6 (800:1) 234,126 156,864 77,262

Guidance 3.6 (350:1) 535,843 359,015 176,828

Teachers 74.8 (17:1) 10,177,504 6,818,928 3,358,576

Staff Positions

PreK-5 EPS

FTE

Student

to Staff

Adjusted EPS

Salary

Elementary Salary Secondary Salary

Average Pupils Calendar Year Average

Attending Pupils (April 2015)

Attending Pupils (October 2015)

Section 1: Computation of EPS RatesAttending Counts:

2/2/2016

ED 279 Internal

STATE OF MAINE DEPARTMENT OF EDUCATION

AUGUSTA 04333STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT

ORG ID : 1149 Scarborough Public Schools 2016 - 2017

Section : 1

7,333 7,748

Page 1


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4YO/PreK K-8 9-12

0.0 + 2,153.0 + 1,044.0 =

0.0 + 2,115.0 + 1,036.0 =

0.0 + 2,109.0 + 1,033.0 =

0.0 + 2,106.0 + 997.0 =

0.0 + 2,109.0 + 998.0 =

0.0 + 1,961.0 + 1,012.0 =

B)

Ave.Calendar

Year Pupils

0.0 + X =

2,035.0 + X =

1,005.0 + X =

1.6 X =

0.000 X =2.500 X =

0.750 X =

C) (Oct only) Pupils

0.1550 0.0 X X =

0.1550 315.4 X X =

0.1550 155.8 X X =

0.0 X X =

31.0 X X =

4.0 X X =

D) Pupils

0.0 X =

2,035.0 X =

1,005.0 X =

0.0 X =

2,035.0 X =

1,005.0 X =

0.0 X 0.10 X =

601.0 X 0.10 X =

E)

=

=

=

X

=


Percentage of EPS Transition Amount: 97.00%

Adjusted Total Operating Allocation Amount: 24,296,883.69

2) 9-12 Small School Adjustment 0.00

Section 2: Operating Allocation Totals 25,048,333.70

Isolated Small School Adjustment

1) PreK-8 Small School Adjustment 0.00

8) K-2 Pupils 7,333 440,713.30

7) 4YO/PreK Pupils (Oct only) 7,333 0.00

6) 9-12 Technology Resources 313.00 314,565.00

5) K-8 Technology Resources 104.00 211,640.00

4) 4YO/PreK Technology Resources (Oct only) 104.00 0.00

3) 9-12 Student Assessment 47.00 47,235.00

2) K-8 Student Assessment 47.00 95,645.00

1) 4YO/PreK Student Assessment (Oct only) 47.00 0.00

Targeted Funds Targeted Cost Allocations

6) 9-12 Limited English Prof. 0.500 7,748 15,496.00

5) K-8 Limited English Prof. 0.500 7,333 113,661.50

4) 4YO/PreK Limited English Prof. 0.500 7,333 0.00

3) 9-12 Disadvantaged @ 0.15 7,748 181,070.76

2) K-8 Disadvantaged @ 0.15 7,333 346,924.23

1) 4YO/PreK Disadvantaged @ 0.15 7,333 0.00

Weighted Counts

SAU EPS Rates from Weighted Cost Allocations

7) 9-12 Equiv. Instruction Pupils 7,748 5,811.00

6) K-8 Equiv. Instruction Pupils 7,333 18,332.505) 4YO/PreK Equiv. Instruction Pupils (Oct only) 7,333 0.00

4) Adult Education Courses at .1 7,748 12,396.80

3) 9-12 Pupils 15.00 7,748 7,902,960.00

2) K-8 Pupils 57.17 7,333 15,341,882.61

1) 4YO/PreK Pupils (Oct only) 0.00 7,333 0.00

6) October 2015 2,973.0

Basic Counts

Declining

Enrollment

SAU EPS Rates from

Page 1

Basic Cost Allocations

4) October 2014 3,103.0

5) April 2015 3,107.0

2) October 2013 3,151.0

3) April 2014 3,142.0

A) Subsidizable Pupils ( Includes Superintendent Transfers ) Total

1) April 2013 3,197.0

2/2/2016

ED 279 Internal


STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT


Section 2: Operatin g Cost Allocations Section : 2Page 2

25,048,334


8/19

Operating Costs

Total Operating Cost Calculation for Scarborough

Total Population(Basic Counts)Pupils EPS Rate Total Allocation

PreK-8 Pupils 2035.0 X $7333.00 = $14,922,655.009-12 Pupils 1005.0 X $7748.00 = $7,786,740.00

$22,709,395.00Weighted Amounts EPS wt.

Disadvantaged PreK-8 .15 X 315.4 X $7333.00 = $346,924.23

(@15.50%) 9-12 .15 X 155.8 X $7748.00 = $181,070.76Limited English PreK-8 .50 X 31.0 X $7333.00 = $113,661.50

9-12 .50 X 4.0 X $7748.00 = $15,496.00

$657,152.49

Other Adjustments

Isolated Small Schools K-8 and/or 9-12 $0.00Declining Enrollment (57.17) PreK -8 and (15.00) 9-12 Students) $535,448.00

Adult Education Courses & Equivalent Instruction $36,540.30

Total EPS Operating Allocation $25,048,333.70

Targeted Funds EPS wt.

Student Assessment PreK-12 3040.0. X $47.00 = $142,880.00Technology K-8 2035.0 X $104.00 = $211,640.00Technology 9-12 1005.0 X $313.00 = $314,565.00 PreK-2 Pupils .10 X 601.0 X $7333.00 = $440,713.30

$1,109,798.30


9/19

Amount Required (State & Local)to Fund the EPS Model for FY2006

Debt Service


$1,814,576

5


Operating Costs

Salary and BenefitsSystem Administration

Operation & Maintenance

Supplies & EquipmentOther Instructional Support

$1,297,433,357

73

Debt Service


$0




$8,975,771

$34,024,105State & Local

100% EPS Model

Operating Costs




$24,048,334

Chapter 606B PL2003



$8,975,771

Applying the EPS Model toScarborough FY2017


10/19


Key EPS Cost Components

Special Education(Weighted Per Pupil Amounts for each Special EducationStudent Plus Adjustments for High Cost In-District and Outof District Placements)

Transportation

(Costs for Transportation Based on the Pupil Density or MilesDriven Whichever is Greater and Other Adjustments)

Career & Technical Education(An Allocation for Career & Technical Education ProgramsBased on Prior Year Expenses)

Gifted & Talented Programs(An Allocation for Gifted & Talented Programs Based on PriorYear Approved Expenses)

Teacher Retirement Normal Costs(An Allocation for Teacher Retirement Normal Costs(3.26% of Estimated FY16-17 Salaries for Eligible Staff)


11/19

A)

Base Year

Expenditure

1) 289,750.26 X

2) 344,166.62 X

3) X

4) X

5) X

B)

C)

1)

2)

SEction 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizableplus Debt Service) = 33,272,654.50


Total Debt Service Allocation = 0.00

4) Approved Lease Purchase for 2015 - 16 for Scarborough Public Schools 0.00

3) Approved Lease for 2015 - 16 Scarborough Public Schools 0.00

Total Debt Service Principal & Interest Payments

TotalTown / District Payment Date Name of Project Principal Interest

Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costsplus Teacher Retirement = 33,272,654.50

Debt Service Allocations

Teacher Retirement Amount (Normalized Cost) 752,579.98

Total Other Subsidizable Costs = 8,223,190.83

Approved Bus Payments for 2015 - 2016 = 0.00

Transportation Operating - EPS Allocation = 1,367,170.28

Special Education - EPS Allocation = 6,211,961.00

Career & Technical Education Expenditures from 2014 - 2015 101.60% = 349,673.29

Gifted & Talented Expenditures from 2014 - 2015 101.60% = 294,386.26

Inflation

Adjustment


2/2/2016

ED 279 Internal




Section 3: Other Allocations Section : 3

Other Subsidizable Costs Including Teacher Retirement Normal Costs $8,975,771

Page 3


12/19


100% EPS ModelAdditional Local CommitmentIncluding Local Debt Service

Additional Local

Debt Service


$0



Special EducationTransportationVocational EducationGifted & Talented

$1,585,606



$8,975,771

Applying the EPS Model toScarboroughFY2017

Operating Costs


Operation & MaintenanceSupplies & Equipment

Other Instructional Support

$25,048,334

Debt Service


Insured Value Factor IVF

$0

/ /


13/19

A)

Base Year

Expenditure

1) 289,750.26 X

2) 344,166.62 X

3) X

4) X

5) X

B)

C)

1)

2)

SEction 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizableplus Debt Service) = 33,272,654.50


Total Debt Service Allocation = 0.00

4) Approved Lease Purchase for 2015 - 16 for Scarborough Public Schools 0.00

3) Approved Lease for 2015 - 16 Scarborough Public Schools 0.00

Total Debt Service Principal & Interest Payments

TotalTown / District Payment Date Name of Project Principal Interest

Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costsplus Teacher Retirement = 33,272,654.50

Debt Service Allocations

Teacher Retirement Amount (Normalized Cost) 752,579.98

Total Other Subsidizable Costs = 8,223,190.83

Approved Bus Payments for 2015 - 2016 = 0.00

Transportation Operating - EPS Allocation = 1,367,170.28

Special Education - EPS Allocation = 6,211,961.00

Career & Technical Education Expenditures from 2014 - 2015 101.60% = 349,673.29

Gifted & Talented Expenditures from 2014 - 2015 101.60% = 294,386.26

Inflation

Adjustment


2/2/2016

ED 279 Internal




Section 3: Other Allocations Section : 3

Page 3

0.00

Total Debt Service AllocationMiddle School Debt Paid Off No Payment Due - No Allocation


14/19


100% EPS ModelAdditional Local CommitmentIncluding Local Debt Service

Additional Local

Operating Costs




$25,048,334


97% EPS Model

Debt Service


$0




$8,975,771


Pg 3 of ED279

97% EPS Model

Debt Service


$0




$8,975,771

No Reduction

Operating Costs




$24,296,884

Reduced to 97% of Total

Applying Chapter 712 EPS Phase-in toScarboroughFY2017


15/19

Limits the Local Share of All EPS Defined EducationCosts to 8.44 Mills or Less for FY2016-17

Established a New Method of Distribution for the

State Share of Education Funding

Ensures That a Municipality, Single or Part of anSAU Will Not Be Required to Raise More Than 8.44Mills of State Valuation for Their Share of EPS DefinedCosts for FY2016-17

State Share Becomes the Difference Between theEPS Defined Costs and Required Local ShareEstablished by the 8.44 Mill Rate Expectation

Maines New Funding Formula


16/19


100% EPS Model Additional Local FundsExcluding Local Only Debt

Additional Local

$

Operating Costs




$3,613,050


97% EPS Model

Debt Service


$298,998

5



Special EducationTransportationVocational EducationGifted & Talented

$1,851,923

19

Debt Service


$0




$8,975,771

No Reduction

Operating Costs




$24,296,884

Reduced to 97% of Total

Applying Chapter 712 State Local Share toScarborough


Local Share = Up to 8.44 Mills.00844 X State Certified Valuation

(Average 2013, 2014, 2015)

.00844 X $3,576,416,667 = $30,184,957Page 4 ED279

97% EPS Model


17/19

Scarborough FY2016-17

Key Factors Affecting Scarborough Subsidy

Student Enrollment Decline(Enrollment has a direct affect on allocation and thus subsidy.Scarboroughs enrollment for 2006-17 decreased by 82.5 andby nearly 300 in the last five years. These decreases aremoderated by the declining enrollment adjustment but the

reduction in total allocation is still significant.

State Certified Valuation Increase(Scarboroughs State Certified Valuation increased for theFY2016-17 calculations by 0.6%. The State overall decreasedby 0.6%. Higher value higher local required contribution.

State Supported Debt Paid Off Scarborough MS(An Allocation is provided for State supported Major CapitalConstruction Project Debt. The final payment of the 20 yeardebt was made in the Fall 2015. No payment due in FY2016-17therefore no allocation and no subsidy provided)


18/19

Additional Local Funds $3,410,634

Local Only Debt $5,118,437

Total Additional Local $8,529,071

Pupil Count (Page 2) 3,040.0 3,122.5 -82.5

State Share $3,087,698 $4,645,179 -$1,557,481

EPS Total Reqd Local = State Share

Required Local Share (Page 4) .00844 .00823

(by 8.44 Mills FY2017 8.23 Mills FY2016 $30,184,957 $29,130,637 +$1,054,320

State Valuat ion (2013,14,15 Av g.) $3,576,416,667 $3,539,566,667 +0.6%

State - 0.6%

Total EPS Allocation

Total EPS Allocation/Cost - State/Local Share

Total EPS Allocation $33,272,655 $33,775,812 -$503,157

Scarborough

97% Model

Total Assessment $37,659,708

17

2016-17 2015-16

Ed ti F di L I l t ti


19/19

K-12EDUCA

TION

COSTS

TO

TAL(BILLIONS)

.8

1.0

1.2

.6

.4

1.4

1.6

1.8

Education Funding Law Implementation

.2

2.0

2.2

55.0%State Share

52.86%State Share

(of 100% EPS)

$1,057,543,489

55.0%State Share

52.86%State Share

$918,276,8506.69 Mills

$1,882,146,23697%EPS

$864,544,9106.79 Mills

$1,860,836,514

$1,821,026,402

97%EPS

49.52%State Share

(of 100% EPS)

J.E. Rier2-15-16

$956,481,491$909,273,269

$983,528,141

$1,069,805,612

$972,379,8136.96 Mills

$2,047,310,647

$888,752,379

55.0%State Share

$1,931,219,348

97%EPS

$2,033,615,764

$895,071,007

44.90%State Share

(of 100% EPSw/o retirement)

$1,043,692,8667.80 Mills

97%EPS

$1,951,343,629

100%EPSw/all retirement

$2,145,535,336 $2,170,848,189


$1,061,345,227

49.47%w/retirement

49.35%w/retirement

$1,180,044,435 $1,193,966,504

$1,085,279,230

$1,992,465,619

$2,235,806,906


97%EPS

$2,034,388,722

$2,203,903,764


100%EPSw/normal retirement

$942,295,406

46.32%State Share

(of 100% EPSw/normal cost

retirement)

50.44%w/all retirement

$931,384,134$952,269,385 45.05%

State Share

(of 100% EPSw/o retirement)

$872,625,022

$1,903,763,94797%EPS

55.0%State Share

$1,042,466,9697.50 Mills

$1,922,806,343

$2,020,779,966

FY2016-17 Enacted Budget

State / Local Share

$1,945,103,114

47.80%

State Share(of 100% EPS)

Total Expenditures (less Local Only Debt Including ARRA)

$1,972,942,488

$2,028,059,386

Local Share $

$1,072,762,5088.10 Mills

45.84%State Share


retirement)

$943,846,108


$1,120,789,831

$2,016,608,616

$2,058,863,183


$2,066,097,455

$1,993,219,722

FY09 FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17

Enacted FY2014 & FY2015, Enacted FY2016 & FY2017

97%EPS

$2,259,330,031


$2,111,491,877


$2,068,905,830

97%EPS

46.51%State Share


retirement)

$1,111,810,448

State Share $Funding Level Required by LD-1 Enacted 2005

State Stabilization Fund Overlay ARRA FY12 thru FY16 & FY17 w/all teacher retirement

100% of EPS Model CostsFY12 thru FY16 & FY17 w/ all teacher retirement, health, Life

$1,050,170,2137.86 Mills

$1,085,258,6358.23 Mills

$1,131,485,349

$983,647,195



$2,280,280,872

$2,123,295,383


$2,081,115,682

97%EPS


$1,142,971,004

$985,916,515

46.43%State Share


retirement)

$1,095,154,1678.44 Mills

EPS Scarborough 2-25-16

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Transcript of EPS Scarborough 2-25-16