Monthly School Apportionment Reports Making Sense of Them

Monthly School Apportionment Reports Making Sense of Them Calvin W. Brodie Director, School Apportionment and Financial Services

Purpose of Presentation • To familiarize school district central office personnel with basic state apportionment reports. • To acquaint personnel with the cycle of apportionment reports. • To explore and understand the purpose of apportionment calculations.

Level of Presentation. . . If you regularly work with the apportionment reports and understand the process GO TO SOME OTHER PRESENTATION!

Overview • • Timing of reports What’s included when? Reading the reports – start with the back What’s with this 1197? How do I use these to increase my funding? How can I use these to increase cash flow? Timely adjustments, Why?

Annual Cycles • All reports for the current school year are based on budgeted projections from your F 203. • January the projections are adjusted to year -to-date actual for S-275 and P-223. (Exceptions: 1191 FS, and Home Hospital on 1191 SE. ) • January reports will also contain the final adjustment for the prior school year. Finalized reports have an F in their report number.

Monthly Dates • Information in: – YTD enrollment data reported as of the count date on the first day of the month. – Staff FTE, experience, and training data is reported as of October 1 st. and is updated monthly. • Information out: – Reports typically posted 5 working days before payment is made. – Payment date is the last state employee working day of the month.

Where are the Reports? • Apportionment reports for all school districts going back to 1997 -98 are on the OSPI/SAFS Webpage. http: //www. k 12. wa. us/safs/

Reading Reports • The apportionment reports attempt to present all information and calculations on the face of the report. • Read the reports to check for accuracy, and significant changes.

Cracking the Code • All reports have a numeric/alpha code at the top-left corner. • Cryptic program title is in the report number. ex. 1191 FS is for Food Service • Applicable revenue account may be displayed in the report header.

Monthly Apportionment Payment Schedule September 9. 0% March 9. 0% October 9. 0% April 9. 0% November 5. 5% May 5. 5% December 9. 0% June 6. 0% January 9. 0% July 10. 0% February 9. 0% August 10. 0% This payment schedule is established by Statute in RCW 28 A. 510

Reviewing the Reports

First – Read the Notes • This is Steve Shish, the apportionment supervisor. • The notes are Steve’s monthly conversation with you about what is in this month’s reports. • When Steve talks. . . people should listen.

First – Read the Notes • Typical Topics: – Adjustments made in that month – Report due dates coming up – Notice of impending adjustments for districts that haven’t filed reports

Apportionment Notes April 21, 2006 TO: School Business Managers and ESD Fiscal Officers FROM: Steve Shish, School Apportionment and Financial Services RE: April Apportionment Adjustment to Fringe Benefit Rates Allocations have been adjusted to the correct fringe benefit rates as included in the 2006 supplemental budgeted. This has revised the rates for highly capable, bilingual, LAP and transportation. Account 4158 -06 - Truancy Allocation - The preliminary truancy allocation is paid based on $90 per petition. This rate is based on a projected estimate of total petitions. The rate will be adjusted based on total petitions in the June apportionment payment. Petitions are from Form SPI 1302 C received by April 19, 2006. Final claims must be received by June 14, 2006 to receive payment. For more information see Bulletin No. 14 -06 School Apportionment and Financial Services dated February 14, 2006. Accounts 5300 and 5329 – Emergency Impact Aid - Quarter 2 hurricane relief program payments are included. Payments for special education students are in account 5329.

Next Review the 1197 Report • The 1197 report summarizes the payments to be made to your district this month. • Use this to: – Determine whether you are getting all your state program funding. – Determine whether your federal dollars are being paid timely.

Report 1197 • Summary report of apportionment payments. • Displays annual allotment, adjustment, amount paid year-to-date, allocation for current month.

Walking Through the 1197 • Column A shows what the current annual funding calculation or award is.

Walking Through the 1197 What are the amounts in column B and where the heck do they come from? ? ? • Audit or district requested adjustments for prior years. • Recovery or revision to allocation from prior year in January. • For federal revenues, 6 XXX series accounts, the amount is what was paid this school year on prior year grants.

Walking Through the 1197 • Column C – Left side shows the payment percentage that is payable Year to Date based upon Column A Plus the amount in column B. • Column C – Right side shows how much that will equate to. • Column D shows the amount previously paid. • Column E is the difference between column D and C and the amount you will receive.

How Is this report useful? Manage your cash flow: • If you are not receiving payment on Highly capable, Bilingual or LAP your program approval has not been completed. Your status may be checked on i. GRANST. • If you are not receiving payments on federal grants ensure that reimbursement request are being processed and submitted to OSPI timely.

Report 1191 The Big Enchilada

Report 1191 • Displays state funding based on calculated formula units times staff mix factor times salary. • Calculates the basic ed entitlement, K-4 and vocational enhancements. • Formula units used are taken from Report 1191 E.

Report 1191 (cont. ) • Staff Mix is taken from District’s S-275 data. • Funded salary amounts are taken from the LEAP Schedule 12 E. • Vocational, K-4 enhancement, small schools and remote and necessary funding is blended into the guaranteed entitlement computation in Section A.

Symbols Used • * means multiply, e. g. , 3*4 = 12 • / means divide, e. g. , 12/3 = 4 • ( ) and [ ] designate grouping, do the mathematical operations inside the group first • Text labels, line numbers, and values are intermixed. E. g. , 297. 689 * 1191 E LINE E 3 SAL $31, 403 means “ 297. 689 * 31403”

Report 1191 (Cert. Instructional Salary) LEAP 12 E base salary as prorated from Rpt 1191 E line E Formula staff units from Rpt 1191 E Staff mix from all CIS reported on Report S 275

Report 1191 (Cert. Admin. and Class. Salary) LEAP 12 E base salary Salary COLA from Biennial Appropriations LEAP 12 E base salary Formula staff units from Rpt 1191 E

Report 1191 (Benefit Calculation) Total certificated instructional and administrative formula units Retirement, SSA, and other mandatory benefit rates from Biennial Appropriations Act Annual insurance benefit rate from Biennial Appropriations ratio to recognize difference between 1440 and 2080 hour FTE

Report 1191 (NERC, Sub, and RS Calculation) From 1191 E, total certificated instructional and administrative formula units excluding vocational From Rpt 1251 rolling average non-vocational running start FTE Total Cert Instructional formula staff from 11191 E Annual non-employee cost (NERC) rate from Biennial Appropriations From Rpt 1251 rolling average vocational running start FTE Biennial Appropriations rate for Subs

Report 1191 (Summary) Goes to Rpt 1197 Goes to Rpt 1220, Special Education Allocation From Rpt S 275, staff mix in program 31 Average BEA plus vocational enhancement Minimum vocational expenditure calculation per rules, but not elaborated here.

What is the “Voc Min Expnd” in Section B? • This line calculates both the basic ed and vocational ed funding generated by vocational enrollment less 15% for indirects. • This is the minimum required direct expenditures for program 31, however, a 10% carryover is allowed.

Report 1191 E ( E = Enrollment) Consists of two primary sections: • Section A) Full Time Equivalent Enrollment. – Displays Basic Education enrollment by grade groupings K, 1– 3, 4, 5– 6, 7– 8, 9– 12. – Displays Running Start enrollment. – Displays Vocational enrollment. • Enrollment by “Serving District” is used.

Report 1191 E ( E = Enrollment) Enrollment from F 203 or rolling average from Rpt 1251 (P 223)

Report 1191 E (Enrollment cont. )

Report 1191 E (Ratio and CIS Base data) From S-275 base contract number of days Prorates base salary if fewer than 2 LID days Guarantees greater of statutory ratio, or Report 1159 ratio

Report 1191 E (Formula Staff Units) • Section G) Calculation of Formula BEA Staff Units based upon enrollment. • Formula staffing determined using the following ratios per 1000 as determined in the legislative budget: – – CIS 46 CAS 4 CLS 16. 67 Enhanced ratios are provided for K-4 and Vocational education.

Report 1191 E (Formula BEA Cert Staff Units)

Report 1191 E (Formula BEA Cert Staff Units) Total BEA formula units go to Report 1191 lines A. 1 through A. 4

Report 1191 E (Formula BEA Classified Staff Units) Total BEA formula units go to Report 1191 lines A. 5 through A. 6

Salary Factors – LEAP 12 E • CIS - Certificated instructional staff base salary (32 districts grandfathered above the state base). • CAS - Certificated administrative staff base salary specific to each school district. • CLS - Classified staff base salary specific to each school district.

Where can I get the Staff Mix Table and Schedule 12 E from? • These documents are created by the Legislative Evaluation and Accountability Program Committee. (LEAP) They may be found at: http: //leap. leg. wa. gov/leap/budget/index_docs. asp • They are also contained in the ABFR handbook.

Report 1159 Monitor this monthly!

Report 1159 (K-4 Enhancement) • Calculates a district’s certificated instructional staffing ratios. • Calculates the K-4 funded enhancement ratio. • Default enrollment month is October. Districts may select a different month. • Report is run January through year end.

Report 1159 – Ratios • Inputs: P 223 enrollment FTE, S 275 staff • Outputs: – K-4 BEA certificated instructional staff enhancement ratios – K-12 minimum staff FTE compliance measured

Report 1159 – K 4 Ratio From Form P-223

Report 1159 – K 4 Ratio CIS ratio only CIA FTE only

Report 1159 – K 4 Ratio CIA threshold About 2: 1 salary ratio CIA ratio credit Goes to 1191 E to increase CIS formula FTE

K-4 Ratio Maximize Your Funding • If your reports show you are not at the 53. 2/1, 000 for your K-4 you are not receiving the full funding available to you. • Consider selecting another month for enrollment. • Review staff coding on the S-275.

F-780 Calculating your district’s levy

Report F-780 (Levy Authority and Estimated LEA) • Report calculates a district’s: – Levy Base – Levy Authority – Maximum Local Effort Assistance • Inputs: – District’s prior year actual as of August and its F-195 revenues.

Report F-780 (Summary) Legislatively authorized percentage, 90 districts above 24%

Report F-780 (Levy Base)

Report F-780 (Levy Base) “Per Pupil Inflator” From Biennial Appropriations Act Increases levy base by “inflation” factor

Report F-780 (Maximum LEA) State matching available in each school year

Report F-780 (Transfers)

Report F-780 (Transfers)

Report F-780 (Adjusted Assessed Valuation)

Timely Adjustments – Part I • Adjustments submitted after August are not made on your apportionment reports until January as a prior year adjustment. • Your levy base must be calculated by SAFS on a timely basis, September, to meet county requirements. • We provide the calculation in the September reports, and a final Levy lid calculation to the county in October

Timely Adjustments – Part II • In determination of your Levy lid, our rules require us to user “Total Guaranteed Entitlement, ” on line 14 on the 1191 as of August 31. • Adjustments made to prior year reports do not factor into the current years “Total Guaranteed Entitlement” and are therefor not included in your levy base in the subsequent year. Conclusion: • Do not wait until the fall to make corrections to your staff mix or to change enrollment reported, such as summer school.