State Aid FundingState Aid Funding

FormulaFormulaRenée McWaters

Executive DirectorState Aid Section

TECHNICAL ASSISTANCE DOCUMENTTECHNICAL ASSISTANCE DOCUMENT

•• SOURCES OF REVENUESOURCES OF REVENUE•• STATE AID FORMULASTATE AID FORMULA•• PENALTIES / ADJUSTMENTSPENALTIES / ADJUSTMENTS• SCHOOL CONSOLIDATION / ANNEX.SCHOOL CONSOLIDATION / ANNEX.•• POLICIES / PROCEDURESPOLICIES / PROCEDURES

http://ok.gov/sde/state-aid

SCHOOL FINANCESCHOOL FINANCE

STATE - APPROPRIATED REVENUESSTATE - APPROPRIATED REVENUES

$2.279 BILLION FOR 2011-12: $2.279 BILLION FOR 2011-12: $ 1.8B FINANCIAL SUPPORT OF SCHOOLS$ 1.8B FINANCIAL SUPPORT OF SCHOOLS $401.2M SCHOOL ACTIVITIES (Line items)$401.2M SCHOOL ACTIVITIES (Line items) $ 33.0M TEXTBOOKS (Flexibility)$ 33.0M TEXTBOOKS (Flexibility) $ 3.2M SCH. CONSOLIDATION ASSISTANCE$ 3.2M SCH. CONSOLIDATION ASSISTANCE $ 3.2M TEACHER RETIREMENT SYSTEM$ 3.2M TEACHER RETIREMENT SYSTEM

SB 1959 Supplemental Funding $ 37.6M Certified & Support FBA $ 14.8M National Board Certification

STATE SOURCES OF REVENUESTATE SOURCES OF REVENUE

STATE AID FORMULASTATE AID FORMULA

FORFOR

OKLAHOMA SCHOOL OKLAHOMA SCHOOL

DISTRICTSDISTRICTS

FIVE DATA ELEMENTSFIVE DATA ELEMENTS

ATTENDANCE AUDITSATTENDANCE AUDITS

SPECIAL EDUCATION COUNTSSPECIAL EDUCATION COUNTS

BILINGUAL COUNTSBILINGUAL COUNTS

CHILD NUTRITION - CHILD NUTRITION - FREE / REDUCED-PRICE LUNCH COUNTSFREE / REDUCED-PRICE LUNCH COUNTS

GIFTED COUNTSGIFTED COUNTS

AVERAGE DAILY MEMBERSHIPAVERAGE DAILY MEMBERSHIP WITH GRADE LEVEL WEIGHTSWITH GRADE LEVEL WEIGHTS

SPECIAL CATEGORIES SPECIAL CATEGORIES TIMES EACH CATEGORY WEIGHT TIMES EACH CATEGORY WEIGHT (Special Education, Economically Disadvantaged, (Special Education, Economically Disadvantaged, Gifted, Gifted, Bilingual)Bilingual)

TEACHER INDEXTEACHER INDEX

DISTRICT CALCULATIONS:DISTRICT CALCULATIONS:

SMALL SCHOOL DISTRICT SMALL SCHOOL DISTRICT WEIGHTWEIGHT

(Whichever is larger)

ororISOLATION WEIGHTISOLATION WEIGHT

COMPONENTS OF THE COMPONENTS OF THE WEIGHTED ADMWEIGHTED ADM

PK* 3 (3 yr. old w/ IEP)PK* 3 (3 yr. old w/ IEP) 1.21.2Early Child. / PK (Half Day)Early Child. / PK (Half Day) 0.70.7Early Child. / PK (Full Day)Early Child. / PK (Full Day) 1.31.3Kindergarten (Half Day)Kindergarten (Half Day) 1.31.3Kindergarten (Full Day)Kindergarten (Full Day) 1.5 1.5 1st - 2nd grade1st - 2nd grade 1.3511.3513rd grade3rd grade 1.0511.0514th - 6th grade4th - 6th grade 1.01.07th - 12th grade7th - 12th grade 1.21.2Out-of-Home Placement Out-of-Home Placement 1.51.5*PK = Prekindergarten*PK = Prekindergarten

GRADE WEIGHTSGRADE WEIGHTS

OUT-OF-HOME PLACEMENT OUT-OF-HOME PLACEMENT GRADE WEIGHTSGRADE WEIGHTS

Grade Grade WeightWeight

OHP1 (12+ Bed Facility)OHP1 (12+ Bed Facility) 1.51.5

OHP2 (10 Bed Facility)OHP2 (10 Bed Facility) 1.81.8

OHP3 (8 Bed Facility)OHP3 (8 Bed Facility) 2.32.3

OHP4 (6 Bed Facility)OHP4 (6 Bed Facility) 3.03.0

STUDENTSSTUDENTS

PK 3 PK 3 1.21.2 xx 1010 == 12.0 12.0Early Child. / PK Early Child. / PK (Half Day)(Half Day) 0.70.7 xx 3030 == 21.0 21.0Early Child. / PK Early Child. / PK (Full Day)(Full Day) 1.31.3 xx 6060 == 78.0 78.0Kindergarten Kindergarten (Full Day)(Full Day) 1.51.5 xx 100100 ==150.0150.01st - 2nd grade1st - 2nd grade 1.3511.351 xx 200200 == 270.2270.23rd grade3rd grade 1.0511.051 xx 100100 == 105.1105.14th - 6th grade4th - 6th grade 1.01.0 xx 200200 == 200.0200.07th - 12th grade 7th - 12th grade 1.21.2 xx 300300 ==360.0360.0

1,0001,000 1,196.3 1,196.3This calculated number will be the Weighted Pupil Grade Level This calculated number will be the Weighted Pupil Grade Level

Calculation.Calculation.

GRADE WEIGHTSGRADE WEIGHTS

WEIGHTED PUPIL CATEGORIESWEIGHTED PUPIL CATEGORIES

SPECIAL EDUCATION WEIGHTS:SPECIAL EDUCATION WEIGHTS:

LDLD 0.400.40 MR (EMH + TMR)MR (EMH + TMR) 1.301.30HI (D + HH)HI (D + HH) 2.902.90 EDED 2.502.50VIVI 3.803.80 PH (OI + OHI)PH (OI + OHI) 1.201.20MHMH 2.402.40 D/B D/B 3.803.80SISI 0.050.05 TBITBI 2.402.40

AutismAutism 2.402.40

OTHER CATEGORIES: OTHER CATEGORIES: GiftedGifted 0.34 Economically0.34 EconomicallyBilingualBilingual 0.25 0.25 DisadvantagedDisadvantaged 0.250.25

WEIGHTSWEIGHTS STUDENTS STUDENTS

Learning DisabledLearning Disabled 0.40 0.40 xx 1313 == 5.205.20HI (D + HH)HI (D + HH) 2.90 2.90 xx 66 == 17.4017.40Visually ImpairedVisually Impaired 3.80 3.80 xx 11 == 3.803.80MHMH 2.40 2.40 xx 1010 == 24.0024.00Speech ImpairedSpeech Impaired 0.05 0.05 xx 2525 == 1.251.25AutismAutism 2.40 2.40 x x 44 == 9.609.60GiftedGifted 0.34 0.34 xx 100100 == 34.0034.00BilingualBilingual 0.25 0.25 xx 300300 == 75.0075.00Econ. Disadv.Econ. Disadv. 0.25 0.25 x x 600600 == 150.00150.00

1,0591,059 320.25320.25Add the weighted categories computed above. This Add the weighted categories computed above. This figure will be the Weighted Pupil Category calculation.figure will be the Weighted Pupil Category calculation.

WEIGHTED PUPIL CATEGORIESWEIGHTED PUPIL CATEGORIES

1 = 4.0011 = 4.001

Autism = 2.4Autism = 2.4Econ. Disadvg. = .25Econ. Disadvg. = .25Grade 1 = 1.351Grade 1 = 1.351

GRADE WEIGHT PLUS SPECIAL CATEGORIESGRADE WEIGHT PLUS SPECIAL CATEGORIES

Autism = 2.4Autism = 2.4Econ. Disadvg. = .25Econ. Disadvg. = .25KG = 1.5KG = 1.5

1 = 4.151 = 4.15

GRADE WEIGHT PLUS SPECIAL CATEGORIESGRADE WEIGHT PLUS SPECIAL CATEGORIES

TEACHER INDEXTEACHER INDEX

√√ Number of TeachersNumber of Teachers

√ √ Level of DegreeLevel of Degree

√ √ Index is determined by comparing district’s Index is determined by comparing district’s prior year totals to the state averageprior year totals to the state average

DISTRICT WEIGHTSDISTRICT WEIGHTS

SPARSITY / ISOLATION WEIGHTSPARSITY / ISOLATION WEIGHT

√√ IF DISTRICT AREA IN SQUARE MILES IS IF DISTRICT AREA IN SQUARE MILES IS GREATER THAN THE STATE AVERAGE GREATER THAN THE STATE AVERAGE AREA IN SQUARE MILES (134):AREA IN SQUARE MILES (134):

COMPUTE AREAL DENSITYCOMPUTE AREAL DENSITY

√√ IF DISTRICT AREAL DENSITY IS LESS IF DISTRICT AREAL DENSITY IS LESS THAN 2.33, CALCULATE THE DISTRICT THAN 2.33, CALCULATE THE DISTRICT SPARSITY ISOLATION WEIGHTSPARSITY ISOLATION WEIGHT

WADM formula chooses the greater of these two weightsWADM formula chooses the greater of these two weights

DISTRICT WEIGHTSDISTRICT WEIGHTS

Title 70 § 3-142v2 Paragraph B:Title 70 § 3-142v2 Paragraph B:

“The weighted average daily membership for the first year of operation of a charter school shall be determined initially by multiplying the actual enrollment of students as of August 1 by 1.333. The charter school shall receive revenue equal to that which would be generated by the estimated weighted average daily membership calculated pursuant to this subsection. At midyear, the allocation for the charter school shall be adjusted using the first quarter weighted average daily membership for the charter school calculated pursuant to subsection A of this section.”

First Year WADMFirst Year WADM

FOR 2011-12 FORMULAFOR 2011-12 FORMULA 2009-10 Weighted ADM*2009-10 Weighted ADM*

FY10 Raw ADM x Grade Level WeightFY10 Raw ADM x Grade Level Weight

Student Category Weights:Student Category Weights:Special EducationSpecial Education == October 1, 2009October 1, 2009

GiftedGifted == October 1, 2009October 1, 2009BilingualBilingual == October 1, 2009October 1, 2009

Econ. Disadv.Econ. Disadv. == October 2009October 2009Teacher IndexTeacher Index == November 2009November 2009

District Weights:District Weights:Small School Weight using Final 2010 Raw ADMSmall School Weight using Final 2010 Raw ADMIsolation Weight using Final 2010 Raw ADMIsolation Weight using Final 2010 Raw ADM

Total FY10 Weighted ADM**Total FY10 Weighted ADM**

*ADM (Average Daily Membership)*ADM (Average Daily Membership)**The higher of the two totals is to be used for the 2011-12 initial allocation **The higher of the two totals is to be used for the 2011-12 initial allocation in July. in July.

2010-11 Weighted ADM*2010-11 Weighted ADM*

FY11 Raw ADM x Grade Level WeightFY11 Raw ADM x Grade Level Weight

Student Category Weights:Student Category Weights:Special EducationSpecial Education == October 1, 2010October 1, 2010

GiftedGifted = October 1, 2010= October 1, 2010BilingualBilingual == October 1, 2010October 1, 2010

Econ. Disadv.Econ. Disadv. == October 2010October 2010Teacher IndexTeacher Index == November 2010November 2010

District Weights:District Weights:Small School Weight using Final 2011 Raw ADMSmall School Weight using Final 2011 Raw ADMIsolation Weight using Final 2011 Raw ADMIsolation Weight using Final 2011 Raw ADM

Total FY11 Weighted ADM**Total FY11 Weighted ADM**

2011-12 Weighted ADM2011-12 Weighted ADMFirst Nine-Week Raw ADM x Grade Level WeightFirst Nine-Week Raw ADM x Grade Level Weight

Student Category Weights:Student Category Weights:Special EducationSpecial Education == October 1, 2011October 1, 2011

GiftedGifted == October 1, 2011October 1, 2011BilingualBilingual == October 1, 2011October 1, 2011

Econ. Disadv.Econ. Disadv. = = October 2011October 2011Teacher IndexTeacher Index == November 2011November 2011

District Weights:District Weights:Small School Weight using 2011-12 First Nine-Week Raw ADMSmall School Weight using 2011-12 First Nine-Week Raw ADM

Isolation Weight using 2011-12 First Nine-Week Raw ADM Isolation Weight using 2011-12 First Nine-Week Raw ADM

Total FY2012 First Nine-Week Weighted ADM***Total FY2012 First Nine-Week Weighted ADM******The highest of the three totals is to be used for the 2011-12 allocation in ***The highest of the three totals is to be used for the 2011-12 allocation in January 2012.January 2012.

FOR 2011-12 FORMULAFOR 2011-12 FORMULA

Funding for MidyearFunding for Midyear

Title 70 § 18-200.1 Paragraph B:Title 70 § 18-200.1 Paragraph B: “ “The State Department of Education The State Department of Education

shall retain not less than one and one shall retain not less than one and one - half percent (1.5%) of the total funds - half percent (1.5%) of the total funds appropriated for financial support of appropriated for financial support of schools, to be used to make midyear schools, to be used to make midyear adjustments in State Aid which shall adjustments in State Aid which shall be reflected in the final allocations.” be reflected in the final allocations.”

January 15: Notify schools of their January 15: Notify schools of their new “Final” Tentative Allocation.new “Final” Tentative Allocation.

Penalties, tax settlements, and unsettled Penalties, tax settlements, and unsettled disputes might still change this “Final” disputes might still change this “Final” Allocation.Allocation.

2011-12 FORMULA TIMELINES2011-12 FORMULA TIMELINES

WEIGHTED ADMsWEIGHTED ADMs2009-102009-10 2010-112010-11

WEIGHTED ADMWEIGHTED ADMAVERAGE DAILY MEMBERSHIPAVERAGE DAILY MEMBERSHIP 90.3390.33 101.30101.30 WITH GRADE WEIGHTSWITH GRADE WEIGHTS 10.5610.56 14.1914.19SPECIAL ED. WEIGHTSSPECIAL ED. WEIGHTS 1.501.50 4.404.40SUMMER PROGRAMSUMMER PROGRAM 00 00GIFTEDGIFTED 2.542.54 2.722.72BILINGUALBILINGUAL 25.7525.75 20.2520.25TEACHER INDEXTEACHER INDEX 6.886.88 3.083.08ECONOMICALLY DISADV.ECONOMICALLY DISADV. 25.0025.00 20.0020.00SMALL SCHOOLSMALL SCHOOL 14.9814.98 16.3816.38

OROR

ISOLATIONISOLATION 00 00TOTAL WEIGHTED ADM:TOTAL WEIGHTED ADM: 177.54177.54 182.32182.32

FIRST NINEFIRST NINE

WEEKSWEEKS 2009-10 2010-11 2009-10 2010-11 2011-122011-12

WEIGHTED ADMWEIGHTED ADMAVERAGE DAILY MEMBERSHIPAVERAGE DAILY MEMBERSHIP 90.33 90.33 101.30 101.30 111.64111.64 WITH GRADE WEIGHTS WITH GRADE WEIGHTS 10.56 10.56 14.19 14.19 18.3318.33SPECIAL ED. CHILD COUNTSPECIAL ED. CHILD COUNT 1.50 1.50 4.40 4.40 2.452.45SUMMER PROGRAMSUMMER PROGRAM 0 0 0 0 0 0GIFTEDGIFTED 2.54 2.54 2.72 2.72 3.703.70BILINGUALBILINGUAL 25.75 25.75 20.25 20.25 22.2522.25TEACHER INDEXTEACHER INDEX 6.88 6.88 3.08 3.08 2.982.98ECONOMICALLY DISADV.ECONOMICALLY DISADV. 25.00 25.00 20.00 20.00 21.7521.75SMALL SCHOOLSMALL SCHOOL 14.98 14.98 16.38 16.38 18.4518.45

ORORISOLATIONISOLATION 0 0 0 0 00

TOTAL WEIGHTED ADM:TOTAL WEIGHTED ADM: 177.54 177.54 182.32 182.32 201.55201.55

WEIGHTED ADMsWEIGHTED ADMs

SOURCES OF REVENUESOURCES OF REVENUE

FOR FOR

OKLAHOMA SCHOOL OKLAHOMA SCHOOL

DISTRICTSDISTRICTS

LOCAL SOURCES OF REVENUELOCAL SOURCES OF REVENUE

AD VALOREM TAX LEVYAD VALOREM TAX LEVY

GENERAL FUND - 39 MILLSGENERAL FUND - 39 MILLS BUILDING FUND - 5 MILLSBUILDING FUND - 5 MILLS SINKING FUND*SINKING FUND*

**AS VOTED FOR BOND ISSUES AND AS VOTED FOR BOND ISSUES AND LEVIED FOR JUDGMENTS LEVIED FOR JUDGMENTS

““CHARGEABLE” REVENUECHARGEABLE” REVENUE

AD VALOREM TOTALAD VALOREM TOTAL

“ “ADJUSTED” REAL PROPERTYADJUSTED” REAL PROPERTY PERSONAL PROPERTYPERSONAL PROPERTY**

PUBLIC SERVICE PROPERTYPUBLIC SERVICE PROPERTY

*County voted to delete ‘Individual’*County voted to delete ‘Individual’

Personal Property TaxPersonal Property Tax

STATE - DEDICATED REVENUESSTATE - DEDICATED REVENUES

GROSS PRODUCTION TAXGROSS PRODUCTION TAX

MOTOR VEHICLE COLLECTIONSMOTOR VEHICLE COLLECTIONS

RURAL ELECTRIFICATION RURAL ELECTRIFICATION

ASSOCIATION (REA) TAXASSOCIATION (REA) TAX

STATE SCHOOL LAND EARNINGSSTATE SCHOOL LAND EARNINGS

STATE SOURCES OF REVENUESTATE SOURCES OF REVENUE

NATIONAL SCHOOL LUNCH PROGRAMNATIONAL SCHOOL LUNCH PROGRAM TITLE ITITLE I TITLE IITITLE II TITLE VITITLE VI SPECIAL EDUCATIONSPECIAL EDUCATION IMPACT AIDIMPACT AID ADULT EDUCATIONADULT EDUCATION

FEDERAL SOURCES OF REVENUEFEDERAL SOURCES OF REVENUE

20112011TOTAL GENERAL FUND REVENUE TOTAL GENERAL FUND REVENUE

SOURCESSOURCES SOURCESOURCE AMOUNTAMOUNT %%

LOCAL AND COUNTYLOCAL AND COUNTY $ 1,129,890,923 $ 1,129,890,923 25% 25%

STATESTATE DEDICATED        $ 415,385,677 9% DEDICATED        $ 415,385,677 9%

STATE APPROPRIATED $ 2,144,838,504 49% STATE APPROPRIATED $ 2,144,838,504 49%

FEDERALFEDERAL $ 775,184,295$ 775,184,295 17%17%

TOTAL GENERAL FUND $ 4,465,299,399 TOTAL GENERAL FUND $ 4,465,299,399 100% 100%

EQUITY IN THE FORMULAEQUITY IN THE FORMULAVV

EE

RR

TT

H O R I Z O N T A H O R I Z O N T A LL

CC

AA

LL

EXAMPLE OF THE STATE AID FORMULAEXAMPLE OF THE STATE AID FORMULAFOUNDATION AID: (A)FOUNDATION AID: (A)

WEIGHTED ADM Times FOUNDATION AID FACTORWEIGHTED ADM Times FOUNDATION AID FACTOR

282.59 X 282.59 X $1,587$1,587 = $ 448,470= $ 448,470

Minus TOTAL CHARGEABLES Minus TOTAL CHARGEABLES - 233,333- 233,333

$ 215,137 $ 215,137 (A)(A)

TRANSPORTATION AID: (B) TRANSPORTATION AID: (B) $ 6,000 (B)$ 6,000 (B)

SALARY INCENTIVE AID: (C)SALARY INCENTIVE AID: (C)WEIGHTED ADM Times INCENTIVE AID FACTORWEIGHTED ADM Times INCENTIVE AID FACTOR

282.59 X 282.59 X $72.72 $72.72 = $ 20,549.9448= $ 20,549.9448Minus (ADJUSTED AD VALOREM / 1000)Minus (ADJUSTED AD VALOREM / 1000) 1,010.5555 1,010.5555

$ 19,539.3893$ 19,539.3893Times 20 = Times 20 = $ 390,788$ 390,788 (C)(C)

TOTAL STATE AID = (A) + (B) + (C) TOTAL STATE AID = (A) + (B) + (C) == $ 611,925 $ 611,925

2009-102009-10

177.54177.54 182.32182.32

XX

$ 3,041.40$ 3,041.40

$ 554,508$ 554,508

JULYJULYFUNDING*FUNDING*

2010-112010-11 2011-122011-12

**Chargeables Chargeables Not Considered Not Considered**Assuming no midyear factor change**Assuming no midyear factor change

201.55201.55

XX

$ 3,041.40$ 3,041.40

$ 612,994$ 612,994

JANUARYJANUARYFUNDING*FUNDING*

TOTAL WEIGHTED TOTAL WEIGHTED

ADM:ADM:

TIMESTIMES

FORMULA FORMULA

FACTORS FACTORS * * TOTAL $$TOTAL $$

EQUALS:EQUALS:

WEIGHTED ADMsWEIGHTED ADMs

**

TOTAL WEIGHTED TOTAL WEIGHTED

ADM:ADM:

TIMESTIMES

FORMULAFORMULA

FACTORSFACTORS

TOTAL $$TOTAL $$

EQUALS:EQUALS:

182.32182.32

XX

$ 3,041.40$ 3,041.40

$ 554,508$ 554,508

JULYJULYFUNDING*FUNDING*

2009-102009-10 2010-112010-11179.42179.42 175.55175.55

$ 554,508$ 554,508

JANUARYJANUARYFUNDING*FUNDING*

2011-122011-12

**Chargeables Not ConsideredChargeables Not Considered**Assuming no midyear factor change**Assuming no midyear factor change

WEIGHTED ADMsWEIGHTED ADMs

AUGUSTAUGUST 8%8% SEPTEMBERSEPTEMBER10%10%

OCTOBEROCTOBER 9%9% NOVEMBERNOVEMBER 9%9%

DECEMBERDECEMBER 9%9% JANUARYJANUARY 9% 9%

FEBRUARYFEBRUARY 9%9% MARCHMARCH 9% 9%

APRILAPRIL 9%9% MAYMAY 10%10%

JUNEJUNE 9%9%

PAYMENT SCHEDULEPAYMENT SCHEDULE

35

AUGUSTAUGUST 8% 8% SEPTEMBERSEPTEMBER 18%18%

OCTOBEROCTOBER 27%27% NOVEMBER NOVEMBER 36%36%

DECEMBERDECEMBER 45%45% JANUARYJANUARY 54%54%

FEBRUARYFEBRUARY 63%63% MARCHMARCH 72%72%

APRILAPRIL 81%81% MAYMAY 91%91%

JUNEJUNE 100% 100%

ACCUMULATED PERCENTAGEACCUMULATED PERCENTAGE

36

RenRenée McWatersée McWatersState Aid SectionState Aid Section

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