This edition of Let's Talk Tuition will give a numeric example of state funding. Calculating the amount of revenue received from the state is based on many factors and varies for each school. As stated in part one of state funding, the three biggest driving forces behind the revenue received by a school are the weighted average daily attendance, the state adequacy target, and local effort. For the sake of simplicity, the following calculation will be based on ten weighted average daily attendance.
Weighted ADA (Highest of current, first preceding, or second preceding year)
Attendance is weighted or multiplied by a factor if a district has a higher concentration of student subgroups. The three subgroups consist of special education, low-income, and limited English language proficiency.
Multiplied by State Adequacy Target
Set each year by noting the amount top districts in the state spend on operating expenses to educate their students.
Equals District Total (Line 1 x Line 2)
Multiplied by Dollar Value Modifier (DVM)
Adjust for an area’s cost of living
Equals District Total Modified (Line 3 x Line 4)
Minus Local Effort
The local funding each district can generate through property taxes. Local effort amount is currently frozen based on a district’s property tax amount in 2005.
Equals State Funding Required (Line 5 - Line 6)
SB 287 Formula (Line 7 x 100 %)
FY06 State Funding (Line 8 x 0 %)
Total per Payment Weighted ADA (Line 11 / Line 1)
The state formula prevents some schools from receiving less funding than they did during the 2005-2006 school year.
Dollar Value Modifier
FY06 Modified State Funding
FY06 Modified Per 2005-06 Weighted ADA
(Line 14 / 2005-06 Weighted ADA)
If Line 12 < Line 15, then district held harmless:
Total Basic Formula Payment (Greater of Line 11 or 16)
Classroom Trust Fund - ADA X 402
ADA is the total regular term (semester) hours of attendance (including remedial hours) divided by the calendar hours in the school year. Summer school ADA is also calculated and added to the total.
Total State Funding - Line 17 - Classroom Trust Fund
The next issue will be our final Let’s Talk Tuition. We will wrap up school funding by discussing federal revenue.
Dr. Lori Wilson
Superintendent of Schools
West Plains School District