No Slide Title

							Ohio Department of Education
   School Finance Update
  Presented by: Thomas S. Gumpf
 Office of Quality School Choice and
              Funding
School Finance Welcomes
New Director

  • Mr. Scott Bennington

  • scott.bennington@education.ohio.gov

  • 614-230-3697
Key Messages from School Finance

   •   Field Service re-design
   •   Excess cost filing for FY11
   •   Scholarship programs
   •   Pending legislation
   •   Court ordered districts
   •   Data submissions are key to success
      Field Service
• Field Service has had many
  names over the years:
  – Finance Program Services
  – School Finance
  – Regional Support
      Field Service

• Field Service serves as the
  program implementation section
  of the Ohio Department of
  Education.
       Field Service

• Field Service provides fiscal
  management assistance to
  public and non-public schools,
  and maintains high standards of
  state fiscal accountability for the
  Ohio legislature.
         Field Service

• Field service serves district
  administrators and boards of
  education by providing
  administrative assistance.
Original Field Service Offices: 1/1/1966


             Napoleon                      Cleveland
                        Norwalk
                           Mansfield        Akron
                Lima                   Canfield

                         New Philadelphia
            Troy        Columbus



                                  Athens
           Cincinnati   Waverly
Regional Offices as of 9/1/11
Offices Closed on 9/30/11




   Mason
Offices Closed on 9/30/11




                   Athens
    Mason
Offices Closed on 9/30/11

                           Cleveland




                  Athens
   Mason
Current Regional Offices
Home-Quartered Regional Coordinators
Newly Assigned Fiscal Consultants
Current (Existing) Fiscal Consultants
Field Service
SF-6 Excess Costs
• Choices
• Automation




               »Improved Efficiencies
 SF-6 Calculation Options
• Specific Student Calculation –
  (Long Form) Itemized data was
  required
• Per Capita/Average - (Short Form)
  “New” All data is pre-populated
  using EFM and EMIS district data
  for FY11
 SF-6 Calculation Options
• Can submit a combination of both.
• May include ARRA/Stimulus
  expenditures
  SF-6 FY 11 Filing
• Over 80% of the filings were “Per
  Capita”.
  –Would have been greater except
   contract service was filed on the
   Specific Student (long) form.
 SF-6 FY 11 Per Capita
• Provided greater ease and less
  time for completion
 –Provided for greater accuracy of
  billing.
 –Short turn around for the
  deduct/credit
  SF-6 FY 11 Per Capita
• Provided school employees time
  to perform other required duties
  –Reduced conflict about billing
   information (district of residence)
  –Provided greater certainty about the
   billing amount
 SF-6 FY 11 Per Capita
• What are your thoughts?
 –Suggestions for improvement?
 –Likes/dislikes about the process and
  form?
   • ODE values your opinion as we
     progress to other filing requirements!
     –Examples: Sf-14 – SF-14H - OE
  Scholarship Programs
• Jon Peterson Scholarship
  – Special Education
    • Created in June 2011 when Governor
      Kasich signed the budget bill. The
      program is opening this month for the
      2012-2013 program year.
  Scholarship Programs
• Jon Peterson Scholarship
  – Special Education
    • Limited to 5% of SPED population
      residing in the state from the previous
      year
  Scholarship Programs
• Jon Peterson Scholarship
  – Eligibility
     • Public school special education students
     • Scholarship is based upon the IEP not to exceed
       $20,000
     • Scholarship to be used for an ODE approved
       provider
  Scholarship Programs
• Cleveland Scholarship
  – Cleveland Municipal students
    • A program to provide choice for
      Cleveland Municipal students to attend
      registered (ODE approved) private
      schools in Cleveland
  Scholarship Programs
• Autism
  – Autistic students
     • The Autism scholarship initially
       awarded 70 scholarships in the spring
       of 2004 and now serves approximately
       2,000 autistic students.
  Scholarship Programs
• Ed Choice
  – Low Performing Public Schools
    • Public school has been rated in
      Academic Emergency or Academic
      Watch for two of the past three years
      (students can apply)
  Scholarship Programs
• Ed Choice
  – Low Performing Public Schools
    • Eligibility for public school students in
      low-performing schools to attend non-
      public schools
  Scholarship Programs
• Ed Choice
  – Low Performing Public Schools
    • Public school will be rated in the
      upcoming year. (students can apply)
    • Student is currently in a
      charter/community whose public
      school qualifies. (students can apply)
  Scholarship Programs
• HB 136: Parental Choice and
  Taxpayers Savings Scholarship
  Program (3310.22) (pending
  legislation)
  – Will provide state money for students to attend
    non-public schools
  – Tied to parental income
 Scholarship Programs
• HB 136: PACT
 • Parental income requirements
    – Less than 2.5 times the standard for reduced priced lunch, or
    – Less than ninety-five thousand dollars family income


 • Capped at 1 to 5 percent of district students
 • Will be tied to district state share
    Scholarship Programs
          Overview
• Jon Peterson
  – Public school special education students to
    be educated by an ODE approved provider
    (FY13)
      Scholarship Programs
            Overview
• Jon Peterson
• Cleveland Scholarship
  – Choice for Cleveland Municipal students to
    attend Cleveland non-public schools
      Scholarship Programs
            Overview
• Jon Peterson
• Cleveland Scholarship
• Autism Scholarship
  – Currently serving 2,000 autistic students
       Scholarship Programs
             Overview
• Jon Peterson
• Cleveland Scholarship
• Autism Scholarship
• Ed Choice
  – Eligibility for public school students in low-
    performing schools to attend non-public
    schools
        Scholarship Programs
              Overview
• Jon Peterson
•   Cleveland Scholarship
•   Autism Scholarship
•   Ed Choice Scholarship
•   PACT Scholarship (Parental Choice and
    Taxpayer Savings Scholarship program
    – Eligibility based upon parental income for
      participation in non-public school
         Scholarship Programs
               Overview
• Jon Peterson
•   Cleveland Scholarship
•   Autism Scholarship
•   Ed Choice Scholarship
•   PACT Scholarship (Parental Choice and
    Taxpayer Savings Scholarship program
    – (pending legislation)
Staffing Analysis
Staffing Analysis
Staffing Analysis
Staffing Analysis
Staffing Analysis
 Pending Legislation
• HB 191
 – Converts days to hours
 – Converts professional days to hours
 – Converts parent-teacher conferences from
   days to hours
 Pending Legislation
• HB 191
 – Eliminates calamity days
 – Eliminates 2-hour delay
 Pending Legislation
• HB 191
 – Hours:
 – School Day:
   •   Part-time kg: 480
   •   Full-time kg: 960
   •   Grades 1-6: 960
   •   Grades 7-12: 1050
 Pending Legislation
• HB 191
 – Hours:
 – Parent Teacher:
   • K -6:   10 hours
   • 7-12:   11 hours
 Pending Legislation
• HB 191
 – Hours:
 – Professional Development:
   • K -6:   10 hours
   • 7-12:   11 hours
  Tuition
• The subject of tuition dominates
  phone calls to regional offices
  – Tuition exists in conflicting statute
  – Statute is often left silent by judges (court
    orders)
  – Statue is directly negated by judicial order (no
    district is to be responsible for child’s
    education)
  Tuition
• The Department is taking steps to
  provide consistency across the state
  with regards to :
  – ODE interpretation of statute
  – Application of statute
  – Resolution of tuition issues
  Tuition Issue #1

• Juvenile Detention Center (JDC) has
  their own school operated by their
  own staff:
  – 2151.362 permits the JDC to bill resident
    district directly;
  – 3313.64 states that the child in a “home” must
    be admitted to the district where the child
    resides
  Tuition Issue #1

• These two laws directly contradict
  each other with regards to residency
  and responsibility.
  Tuition Issue #1

• ODE is exploring how to eliminate this
  contradiction: example: law change,
  ODE process modifications
  Tuition Issue #2

• Court order is silent as to district or
  states “No one is responsible for
  child’s education”.
  Tuition Issue #2

• ODE is exploring how to provide a
  consistent response to these
  situations.
  Tuition Issue #3

• 18-22 years of age, living independent
  of parent(s) by “own” labor.

  – What does “own” labor mean?
  Tuition Issue #3

• ODE’s current position is that the child
  must provide proof of an income, ex:
  w-2; pay stub.
  Tuition Issue #3

• Ohio Attorney General’s opinion 74-
  072 states that the child only has to
  be living independent of the parents.
  Does not make reference to the wage
  requirement.
  Tuition Issue #3

• Ohio School Boards Association
  opinion of 2002 supports the liberal
  language as given by the state’s
  Attorney General.
  Tuition Issue #3

• ODE is holding to its position until
  further notice. Please be advised that
  this might change.
  Current Issues

• January #1 payment: ODE changed
  payment from June #2 to Final #1.
  This resulted in a change of ADM for
  many districts.
  – Reason for change: until June #2 all
    payments included FY10 CS data. The Final
    #1 included FY11 CS data.
  Current Issues

• This adjustment could affect your
  FY11 per pupil amount (line G-Bridge)
  – If ADM was adjusted down then the per pupil
    was increased
  – If ADM was adjusted positively then per pupil
    was adjusted down
  Current Issues

• The FY11 per pupil is one part of the
  FY12 formula for determining state
  dollars: FY11 per pupil times FY12
  ADM.
  Current Issues

• The FY12 ADM was updated to live
  data on the February #1 payment.
  – This was based upon EMIS data of 1/23/12
  Current Issues
• State total ADM is down approximately
  20,000 students.
• Per pupil will be adjusted to keep within
  appropriation
• Therefore, districts may receive additional
  dollars when adjustment is made;
• Adjustment will be made when FY12 ADM
  settles down (April?)
Importance of Data Submissions
   • Data is the driver for many funding
     calculations
      – Foundation
      – Grant programs
      – Transportation
   • Must have good staff training
   • Keep tickler file of reporting deadlines
Importance of Data Submissions
   • Review data to ensure completeness and
     accuracy
   • Compare data to prior years
   • Follow-up on outliers
   • Check for logic
      – For example, is it logical for a district to
        have zero unexcused absences when the
        district ADM is 9,000?
   • Complete reviews before deadlines
Importance of Data Submissions
   • Adhere to good data management
     principles
     – ODE may not grant relief for missed
       deadlines
     – ODE may not grant relief for
       inaccurate reporting
        • Possible reason for final #3 – Final #4
  Key Data Reporting Dates

• EMIS closes for October Count week –
  March 22, 2012?
• Tuition deadline (forms: SF-14 and SF-
  14H) is March 1.
• Open Enrollment certification deadline is
  April 1
• T2 transportation expenditures is due
  August 1
Data Integrity
   • Be aware that ODE runs reports to
     assess data validity
   • Example: Daily aggregation of
     student/staff data
     – ODE will contact outlier districts to
       determine validity of data
     – ODE may conduct site visits to
       determine validity of data
Data Integrity
   • Special Education Weighted
     Funding
     – Make sure IEPs are on file for each
       student claimed
     – Assess data to ensure right categories
       are presented
     – If in doubt, ask ODE for guidance
Data Integrity

   • Community School Data
     – Review CSADM data to ensure
       accurate data is present
     – Have honest conversations between
       community school and traditional
       school to resolve differences
     – Ask ODE for assistance
Tuition Changes – The Basics

   • Substitute for local tax dollars
   • 16 different tuition status
   • Many tuition exemptions
Tuition Changes – The Basics

   • Important because if tuition is not
     collected, student is unauthorized
     (no state foundation funding)
     – This applies when student does not
       qualify as Open Enrollment –
       following working parent – court
       placed, etc.
Tuition Calculation

   • Annual taxes charged and payable
     preceding year divided by district
     formula ADM from previous year
   • Result is a per pupil amount
   • Can be calculated on a monthly or
     daily basis
   • Calculation found on ODE website
Tuition Changes – Special Education
  • Basic principle – Tuition first, then
    excess cost (SF-14H, then SF-6)
  • Elimination of direct payment
    between districts (except in
    MRDD/Pre-School)
  • Educating district must involve
    resident district in IEP process
Initial Court Order Changes
   • May change court orders for initial
     placement of students in a district after
     parents move
   • Must contact ODE to have determination
     made: (Form: DRC)
   • ODE will decide residency
Open Discussion/Questions?