funding oregon’s future michael elliott state school fund coordinator oregon department of...
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Funding Oregon’s Future
Michael ElliottState School Fund Coordinator
Oregon Department of Education
Introduction
• History• Philosophy• Revenue• Disbursements• Formula• Supplemental Revenue
HistoryK-12 Funding 1990-2017*
*2015-2017 Estimated
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17
0
1
2
3
4
5
6
Total Funding
State Funding
Local Funding
History
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
2016-17 $-
$1,000.00
$2,000.00
$3,000.00
$4,000.00
$5,000.00
$6,000.00
$7,000.00
$8,000.00
$9,000.00
Total K-12 Formula Funding per ADMw
History
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-00
2000-01
2001-02
2002-03
2003-04
2004-05
2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13
2013-14
2014-15
2015-16
$-
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
$4,500
Total K-12 Formula Funding Inflation-Adjusted Per ADMw
Philosophy
Discussion:1. Is the formula a distribution formula or a
spending formula and what is the difference?2. Is the formula based on equity or equality
and what is the difference?
Philosophy
Philosophy
Other Equities in Formula:• District Equity• District & ESD Equity
Philosophy
Formula is NOT:• Cost reimbursement• Entitlement• Guaranteed• Accountability System
Philosophy
Questions?
Revenue
Current State and Local Revenue
2015-17 Biennium
State Revenue,67.1%
Local Rev-
enue, 32.9%
13
State School Support2015-17 Funding Level (estimated millions)
2015-16Estimated
2016-17Estimated
State Revenue $3,617 $3,747
Local Revenue $1,728 $1,860
Total SSF $5,345 $5,607
State Revenue ($7.37 B)
General Fund; 95.24%
Lottery Funds, 4.71% Other Funds; 0.04%
Local Revenue
Property Tax; 94.5%
Common School Fund*; 3.7%
State Timber (Ch 530); 1.0%
Other, 0.7%
Local Revenue
Stays with the district where collected
Local Revenue
Formula
Disbursements
ProgramsSub-Grants
Programs
• Tag support at ODE - $175,000• Speech Pathology Program - $75,000• Network of Quality Teaching and Learning -
$22,500,000• Local Option Equalization Grant - $1,767,791• Skill Nursing Facility ~ $2,600,000• Long Term Care and Treatment ~ $11,500,000• Oregon School for the Deaf ~ $1,500,000• Oregon Virtual School District - $800,000
Sub-Grants
• Transportation Grant• High Cost Disability Grant• Facility Grant• Small High School Grant
Transportation GrantTransportation Grant from 2005-06 to 2015-16*
*2014-15 and 2015-16 Estimated
2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-14 2014-15 2015-16 $-
$50,000,000
$100,000,000
$150,000,000
$200,000,000
$250,000,000
Disbursements
WeightsCategory Weight Amount
Average Daily Membership (ADMr) 1.0
Special Education 1.0
Special Education above 11% Cap Variable
ESL 0.5
Poverty 0.25
Neglected/Delinquent/Foster 0.25
Pregnant and Parenting 1.0
Small High School Correction Variable
Remote Small Elementary School Correction Variable
Weights
School district has the following students:1. 1,000 ADMr2. 100 eligible for Special Education3. 200 ESL4. 100 PovertyWhat is the total weight?
WeightsDistrict has following students:1. 1,000 ADMr2. 200 IEP3. 50 ESL4. 250 Poverty5. 50 Neglected/DelinquentTotal Weights?
Weights
Assume a per student funding of $6,8001. How much does District #1 get?2. How much does District #2 get?
Extended ADMw
YEAR vs YEAR
Extended ADMw
The first year’s ADMw is 1,225 and the second year’s ADMw is 1,210, and the per student funding is $6,800. How much will the district receive?
Teacher Experience
District Average – State Average
Positive or Negative
Actual Formula
𝐸𝑥𝑡𝑒𝑛𝑑𝑒𝑑 𝐴𝐷𝑀𝑤∗ ($ 4,500+($25∗ h𝑇𝑒𝑎𝑐 𝑒𝑟 𝐸𝑥𝑝𝑒𝑟𝑖𝑒𝑛𝑐𝑒𝐷𝑖𝑓𝑓𝑒𝑟𝑒𝑛𝑐𝑒 ) )∗𝑅𝑎𝑡𝑖𝑜
TimelineMonth Action
December of prior year School District Business Managers submit estimates of the year’s attendance and local revenue
First Monday in March Official Estimate for upcoming year published
March through July Estimates are updated
July 15th First State School Fund payment made
July through January Monthly payments made with update possible
January/February/March/April Update ADM and Local Revenue data
May Last payment made
May of following year Reconciliation
Revenue Outside the Lines
Local Option TaxMeasure 5 Limit
Measures 47 & 50 Limit
Local Option Tax
Revenue Outside the Lines
Construction Excise Tax• New construction only• Funds for capital improvements• $1 for residential • $0.50 for non-residential• $25,000 cap
Reporting
• Annual independent audit• File budget and audit with ODE• Other required collections
Questions?
Michael ElliottOregon Department of [email protected]