A Guide to State Allocation Calculations

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A Guide toState Allocation Calculations

• State Department of Education
• Administrative and Financial Services Division

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IMPORTANCE!!!!!
Data
Money
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• The purpose of this presentation is to help you
  understand the calculations that are found on
  your school systems allocation sheet (see sample
  allocation sheet on the following page). You
  will find the following items for each line
  contained on the allocation sheet
• How the allocation was computed
• The origin of the dollar amount
• Other information relative to the
  appropriation/allocation
• This presentation is divided into four (3)
  sections as seen on the allocation sheet. The
  sections are
• Total Units
• Total Foundation Program
• Total State Funds

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SECTION (1)TOTAL UNITS

• System ADM
• System ADM (Average Daily Membership)
  represents the total, average daily enrollment
  for your system during the first 20 school days
  after Labor Day as reported to the State
  Department of Education (SDE) by your system.
  This ADM information is collected from your
  districts student database (STI) by school.
• Pupil Days for the 20 school days after Labor Day
  / 20 ADM
• Pupil Days for the 20 school days after Labor Day
  Absence Days for the 20 school days after Labor
  Day / 20 ADA
• -----Includes the Residential Facilities Bed
  Counts

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• Teachers
• Teachers represents the total number of state
  funded teaching units earned at each school in
  your system. This number of teacher units is
  determined by dividing the ADM in each grade at
  each school by the grade divisor (see below).
  A sum is derived from all grades in each school.
  Grade divisors are approved annually by the State
  Board of Education to be used in the calculation
  of state earned teaching units. The current
  divisors are as follows
• K-3 13.8
• 4-6 21.4
• 7-8 20.4
• 9-12 18.0
• The grade divisors include an adjustment for
  weighting special education and vocational
  education to reflect increased programmatic
  costs. The adjustment for special education
  reflects 5 ADM weighted 2.85 in grades 4-6 and
  7-8. All other grades reflect 5 ADM weighted
  2.5. The adjustment for vocational education
  reflects 7.4 ADM weighted 1.4 in grades seven
  and eight and 16.6 ADM weighted 2.0 in grades
  nine through twelve.
• Current policy requires that you place all state
  funded units at the school where they are earned.

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Foundation Program
Teacher Units

• 1st 20 school days after Labor Day ADM by
  school and grade
• Funding Divisors (FY 2007)
• K 3 13.80
• 4 6 21.4
• 7 8 20.4
• 9 12 18
• Example
• A school with grades K thru 3 has an ADM total of
  225.50.
• 225.50 / 13.80 16.34
• (Tchr. Units Earned)

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• Unit Analysis

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• Principals, Assistant Principals, Counselors,
  Librarians, Vocational Education Directors and
  Vocational Education Counselors
• Principals, Assistant Principals, Counselors,
  Librarians, Career Tech Directors and Career Tech
  Counselors are considered as Instructional
  Support Units. These numbers represent the
  number of principals, librarians, etc. your
  system has earned for the current year.
• The instructional support units are determined
  by using each schools ADM and following the
  recommendation of the Southern Association of
  Colleges and Schools (SACS) which were approved
  in the year 2000. (See chart on the following
  page)
• Partial units must be placed in the categories
  in which they are earned, with the exception of
  librarians, the only category where a partial
  earned unit may be substituted with an aide.

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SACS 2000
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• School Calculations
• The following calculations are samples of
  schools based on ADM to show the manual
  calculation of all earned units.
• Special Education weighting and Career Tech
  weighting make up part of the divisors used

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School Unit Breakdown
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Foundation Program

• Instructional Support Units

• 20 Days After Labor Day ADM by school and grade
  
• SACS standards
• Area Career Tech Centers
• Example
• Elementary school with an ADM of 225.50 earns
• .5 principal
• 0 asst. principal
• .5 counselor
• .5 librarian
• 1.5 units

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SECTION (2)TOTAL FOUNDATION PROGRAM

• The cost of the Foundation Program is computed
  using four areas
• Salaries
• Fringe Benefits
• Other Current Expense
• Classroom Instructional Support
• The total of the cost in the four categories is
  defined as the cost of the Foundation Program for
  each school.

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• Salaries
• This number represents the amount of money
  allocated for the salaries of the state earned
  units for the current and prior fiscal year for
  your system. Once the number of state earned
  units is determined, these units are converted to
  dollars using a salary matrix. The matrix (or
  State Minimum Salary Schedule) is specified
  annually in the Education Trust Fund (ETF)
  appropriations act. The salary matrix schedule
  gives consideration to experience, certification
  and the degree level at which a certificated
  employee is employed for a standard 187 day
  contract. The accuracy of the information
  submitted by your system on the LEAPS report
  significantly effects the salary allocation that
  your system receives.

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Minimum Salary Schedule
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Why Accurate LEAPS data is Important!!!There
are 1,622,070 reasons WHY!
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Incorrect Submission
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Correct Submission
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Foundation Program
Salary Calculations

• Fund Source, Experience, Degree
• Certificated FTE by System and School
• Certificated State and Local Fund Source only
• Units Earned by School
• Minimum Salary Schedule

X FTE(cell) / FTE(total) ( of
total employed) Y X Total Units
Earned Salary Y Salary Amount (Min. Salary
Sched.)
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Salary Calculation Example for the BS Degree with
lt3 yrs Experience
X FTE(6) / FTE(60) ( of total
employed) Y .10 Total Units Earned
(50) 168,685 5.0 Salary Amount (33,737) 5
earned would be 168,685
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• Fringe Benefits
• This number represents the amount of money it
  will take to fund the fringe benefits relating to
  the salaries of the state earned units. The
  fringe benefit costs are computed on salaries for
  Foundation Program units at rates determined by
  the legislature in the ETF appropriations act, or
  as otherwise required by state or federal law.
  Fringe benefits are computed for FICA, Medicare,
  matching retirement (TRS), health insurance
  (PEEHIP), unemployment compensation, and leave
  (sick and personal).
• An example of a systems fringe benefits
  calculation is as follows
• Example County School System Salary Costs
  5,758,000
• Example County School System Units Earned 150
• FICA/MEDICARE 5,758,000 x 7.65
  440,487
• TRS 5,758,000 x
  9.36
  538,949
• INSURANCE 717 x 12 mo. x 150
  (total units) 1,290,600
• UNEMP COMP 5,758,000 x.0125
  71,975
• LEAVE Personal (2), Sick (5) x 40.00
  x 150 42,000

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• Other Current Expense (OCE)
• Other Current Expense is calculated as a fixed
  amount (determined annually by the legislature)
  and multiplied times the number of Foundation
  Program units in your system. This money has
  more flexibility than some of the other items
  listed on the allocation sheet, and can be
  expended for operating expense or salary expense.
  Common practice is to code support positions
  (i.e. janitors, secretaries, bookkeepers, aides)
  to be paid from the Foundation Program OCE,
  which is used in calculating the annual salary
  and fringe benefit expenses for the OCE
  calculation in the subsequent year.
• All State funded support personnel FTE and
  Salary (excluding Transportation) and All CNP
  personnel FTE and Salary are used in calculating
  fringe benefit and salary increases.
• OCE funds increases in Support Salary and
  Fringes and will be added to the previous year
  OCE base amount.

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• Classroom Instructional Support
• Classroom Instructional Support costs are
  calculated for all Foundation Program units in
  the categories of (1) Student Materials (formerly
  called Teacher Materials and Supplies), (2)
  Technology, (3) Library Enhancement, (4)
  Professional Development, (5) Common Purchase,
  and (6) Textbooks. All rates are per unit with
  the exception of Textbooks which is calculated
  on a per ADM rate. Rates are determined by the
  legislature on an annual basis as provided in the
  ETF appropriations bill.
• An example of a systems Classroom Instructional
  Support calculation is as follows
• Example County School System ADM 2400
• Example County School System Units Earned 150
• STUDENT MATERIALS 525 x 150
  78,750
• TECHNOLOGY 350 x 150
  52,500
• LIBRARY ENHANCEMENT 200 x 150
  30,000
• PROFESSIONAL DEV 90 x 150
  13,500
• COMMON PURCHASE 200 x 150
  30,000
• TEXTBOOKS (ADM based) 67.50 x 2400
  162,000
• Instructional Support funds must be budgeted and
  spent in accordance with the rules and
  regulations specified in Act 2005-198, which
  defines the responsibility of the local school
  budget committee.

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• School Nurses
• This appropriation is allocated so that each
  school system receives funding for one school
  nurse and additional money is allocated on an ADM
  basis. In FY07, the State was allocated
  26,637,596.
• The total School Nurses appropriation is
  determined on an annual basis as an amount in the
  ETF appropriations bill. Total nurses is
  calculated by allowing each system one nurse at
  51,188 which makes the total 6,756,816.
• The remainder of the allocation is divided by
  the State ADM to get a per ADM amount to
  allocate. The amount allocated for one nurse may
  change from year to year depending on the amount
  appropriated and the number of nurses earned.
  This allocation was created by Act No. 1998-672.

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• High Hopes
• This money is to be used to benefit each student
  who failed any section of the Alabama High School
  Graduation Exam. The amount of this allocation
  is determined by the legislature in the ETF
  appropriations bill. The allocation given to any
  one system is calculated by dividing the total
  High Hopes appropriation by the sum of the total
  number of students failing any section of the
  Alabama High School Graduation Exam. This per
  student number is then multiplied by the number
  who failed any section of the exam in each
  school. That amount is then given to each school
  system to be used at the schools to provide
  immediate assistance to the specific students who
  failed.

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• Transportation
• Operations
• This is the amount of money to be used to
  operate your systems Transportation Operations
  for the year. This number is the sum of
  personnel costs identified as transportation
  personnel from your systems LEAPS data which is
  coded to the 4100 series function, plus all
  allowable operational expenditures coded to the
  4100 series function codes in the financial
  statement from the previous year. This can also
  include certain allowable capital outlay expenses
  charged to Transportation operations, that must
  have written approval from the State Director of
  Pupil Transportation and Assistant State
  Superintendent of Admin and Finance to ensure the
  expense is eligible for future allocations.
  Capital Outlay expenditures are not to exceed
  50,000 within a given year, per project.

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Transportation

• Fleet Renewal
• Fleet Renewal is an approved amount established
  by the legislature that is multiplied times the
  number of route buses that are 10 years or less
  in age. All fleet renewal funds must be spent
  strictly for new bus purchases.
• Example
• 30 buses lt 10 years old
• Fleet Renewal allocation 5,864
• 30 x 5,864 175,920

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• Current Units
• The Current Units allocation is the amount to be
  used to pay the salaries of those additional
  units earned based on the current school years
  ADM compared to last years ADM. This allocation
  is allocated on a per unit amount and
  multiplied by the number of additional units your
  system has earned for the current school year.
  The actual per unit amount cannot be determined
  ahead of time because the formula for the amount
  is based on the total growth state-wide for the
  next school year. If the growth is larger than
  the projected amount then the per unit amount
  will decrease to remain at the total State
  Allocation. If the growth is smaller than the
  projected amount then the per unit amount will
  increase to remain at the total State Allocation.
  
• Using a local boards first 20 days ADM for the
  current year and the first 20 days ADM of the
  prior year, current units shall be calculated for
  each school system. The ADM difference, current
  year less prior year, for each grade shall be
  divided by the applicable grade divisor.
• The total of these calculations in grades
  kindergarten through grade 12 will be the number
  of earned current units if the total is a
  positive number. The number of earned current
  units multiplied by the average Foundation
  Program cost per unit shall be the base current
  unit allotment for each local board earning
  current units.
• If the number of current units earned is greater
  than the number projected, the amount per unit
  will be prorated to allocate no more ETF funds
  than have been set aside. If the number of
  current units earned is less than the number
  projected, each unit will be allocated at the
  rate established in the projection. The balance
  will be distributed to all local boards on the
  same basis as other current expense in the cost
  calculations of the Foundation Program.
• After the first 20 days ADM is finalized and
  verified, the current unit allocation will be
  converted to a monthly allocation based on the
  number of months remaining in the fiscal year,
  and the local boards monthly allocation will be
  appropriately adjusted.

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(No Transcript)
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• At-Risk
• This is an annual appropriation determined by
  the legislature and part of the ETF budget. The
  total appropriation is divided by the total
  number of At-Risk students. This allocation is
  used for those students who have been determined
  to be at risk of dropping out of school, or who
  are performing at an academic level below current
  grade placement.
• Your school system should be successfully moving
  students from the At-Risk category. Each student
  moving from At-Risk should be provided At-Risk
  services for the 2 years following removal from
  the At-Risk category. Local systems should
  provide special programs using these dollars to
  assist these At-Risk students to increase
  learning opportunities.
• The At-Risk money is calculated for each school
  by using the number of students who qualify for
  free and reduced price lunch at the end of the
  period (first day of school to the 20th day After
  Labor Day) and dividing by the ADM period (20
  days after Labor Day) of the current school year.
  
• The number of students scoring in stanines 1,2,3
  or 4 is divided by the ADM for the grades in the
  school that are included in the prior year SAT
  testing program. The two quotients computed are
  averaged and the result is multiplied by the
  total current year ADM for the school to identify
  the number of students for every school. Schools
  with no grades tested on the SAT are assigned 0
  for the number scoring in stanines 1,2,3 or 4.
• The total from all schools within a local school
  system is used to compute the system At-Risk
  allocation. The system At-Risk allocation must
  be used in accordance with the At-Risk Plan
  submitted by the local board to the State
  Superintendent of Education.

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• Pre-School
• This appropriation was originally designated by
  statute in 1991 (Act No. 1991-474), to provide
  special education services for children with
  disabilities. The amount of the appropriation is
  determined annually by the legislature. Each
  system reports in December how many children (age
  3-4) they have with special needs. This total
  number is divided into the total appropriation,
  and the money is allocated by multiplying this
  number by the number of children in the system.
  The dollars must be used to provide free,
  appropriate public education for all eligible
  children with disabilities.

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IMPORTANCE!!!!!
Data Elements Used
Data
Money
34
Thank you for your attention.
Have a great day.
Any question please call me at 334-242-9269 or
email etaylor_at_alsde.edu
35

• Improvements included in STI Office
• Ease of use.
• Drop-down selections.
• Business Rules prevents bypassing the input of
  critical information.
• Code descriptions.
• New error report.
• We have worked closely with technology
  coordinators from around the state.
• Defined processes and procedures used throughout
  the design, development, and testing of the
  summer release.
• Advised the SDE and STI on essential LEA business
  practices.
• Testing of proposed summer release.
• STI Advisory Board helped facilitate the project
  plan for implementation.
• Training document is on the SDE website
  http//www.alsde.edu/datacol/

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Elementary Core Academic Subject classes must be
scheduled using either Option 1 Self-Contained
Elementary, One Class of Students Per
Teacher Note There may be individual students
who are pulled out for special classes. Code
Primary Teacher to Teacher Role - Primary Teacher
OR Option 2 Not Self-Contained Elementary,
Multiple Classes Scheduled Per Teacher Note This
is a sample schedule. There may be some
variation in subjects included
If primary teacher gives the grades for
PE/Music/Fine Arts classes then code the
PE/Music/Fine Arts teacher as 2nd primary teacher
for that subject. (Option 2 Only) OR If
PE/Music/Fine Arts teacher has their own schedule
apart from the primary teacher then code that
PE/Music/Fine Arts teacher with the appropriate
subject and a section for each defined group of
students for which grades must be reported
(Option 1 or Option 2).
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The following state subject codes are valid in
elementary grades

• Exceptions 555051, 555011, and 555080
  (PK-05) / 555012, 555083 (6th Grade Only) /
  500902 (06-08)
• A Regular Teacher or a Resource Teacher cannot
  have a blank grade unless the subject is in the
  following list
• First two digits equal 99

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1. ALL courses (Local) MUST have a corresponding
State Subject Code (from Subject and Personnel
Codes Manual). 2. If a local code does not have
a corresponding state code use the following
a. Academic Class 990150 - Other Special
Academic Assignments. b. Non-academic classes
990100 - Other Special Non-Academic Assignments.
A schedule record or records is required for
every teacher and every student.
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A new field called TeacherRole has been added
to the Schedule Table with the following
allowable values

• Teacher Role Special Assignment Non-Classroom can
  only have Class Type Non-Academic special
  Assignment assigned to it.
• Roles 1st Primary Teacher in Classroom, Distance
  Learning Facilitator, Long Term Substitute, Dual
  Enrollment Instructor, Career Tech Facilitator,
  and Special Assignment Non-Classroom are valid
  for the teacher attached to the Master Schedule.
• Role 1st Primary Teacher in Classroom is the only
  role invalid for additional teachers (subject to
  other defined business rules).
• Distance Learning Facilitator can only have Class
  Types Distance Learning Class ACCESS
  WEB-based, Distance Learning Class ACCESS
  Receive IVC, Distance Learning Class ACCESS
  Send IVC, Distance Learning Class IVC within
  LEA, or Distance Learning Class Web-based LEA
  purchased
• Dual Enrollment Instructor can only have Dual
  Enrollment Class Type of Distance Learning Class
  Dual Enrollment Class taken from a college or
  university, Dual Enrollment Class taken from a
  college or university, or Career Tech Dual
  Enrollment class taken from a postsecondary
  institution.

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PRIMARY
SECONDARY
41
(No Transcript)
42
New field added to the master schedule with drop
down value selection that will identify the class
types.
43
The Completion-Exit Type Indicators are as
follows
44
Career Tech Course Completion Status for each
Career Tech Class for a given student is required
using the following codes
A students Primary Home Language must be
indicated using one of the following codes
45
LEP Indicators are as follows
Foreign Exchange indicator will be one of the
following values

• New students entered into a school will default
  to Non-Foreign Exchange Student.

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SIR 11

• SIR 11 will be reported for incidents that
  require at least ONE FULL DAY of In School
  Suspension only.
• SIR 11 can only be in whole day increments.

SIR 12

• This Disposition will behave exactly as a
  standard suspension (SIR1) with the following
  exceptions
• Must be resolved by the end of the school year
  and changed to
• a standard Suspension Disposition (SIR1)
• a standard Suspension Disposition (SIR1) plus
  the appropriate Supplemental Disposition (i.e.
  SIR3, SIR4, SIR8).
• Must ensure by final SIR report (9th Month) that
  all "Suspended - Pending Due Process"
  dispositions (SIR12) are resolved.

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The following are the only valid Special
Education LRE Codes
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• Improvements that we have discussed today
• Ease of use.
• Drop-down selections.
• Business Rules so as not to bypass critical
  information.
• Code descriptions.
• New error report.
• We have worked closely with technology
  coordinators from around the state.
• Define processes and procedures used throughout
  the design, development, and testing of the
  summer release.
• Advised the SDE and STI on essential LEA business
  practices.
• Testing of proposed summer release.
• STI Advisory Board helped facilitate the project
  plan for implementation.
• Training document is on the SDE website
  http//www.alsde.edu/datacol/
• The document has 41 pages, but many of those are
  screen-shots.

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1. Snapshot - Coordinator to perform
Official snapshot once data is prepared.
4. Upon Approval by Superintendent a. Data
tables would then be locked as Official
snapshot b. Data Package (Tables, PDFs, etc.)
Transferred to SDE for processing.
LEA Coordinator
2. Notification of Readiness - Coordinator
will inform Superintendent of readiness of
snapshot to be approved
STI District Server
(Secure) VPN Tunnel
Superintendent
ALSDE Accumulator
3. Review and Sign Off a. Data will be
validated by Superintendent b. Once
validated Superintendent will Approve
snapshot
5. Validate and Process a. Once received by
the state data will be validated against
current and previous data to ensure
accuracy. b. Once validated the data will be
joined / appended to state table in ACES.
c. If errors found SDE would be sole entity
to Unlock Official data for additional /
re-processing.
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APPROVED DATA COLLECTIONS THRU STI

• ATTENDANCE
• 20-Day After Labor Day
• AYP First Week of March
• AYP First Week of April
• 9th Month
• LEAPS
• Funding
• Schedules
• Special Education Child Count
• Student Incident Report SIR

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20 Day After Labor Day Attendance
Official Statistics Calculated in Extract and
Approved by Superintendent

• ADM
• Grade Level
• School Level
• System Level

• ADA and Percent ADA
• Grade Level
• School Level
• System Level

• Free and Reduced Lunch
• - School Level
• - System Level

• Enrollment
• - School and Level
• - By Ethnicity by Grade

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20 Day After Labor Day Attendance

• Official Enrollment for 2007-2008
• Official ADM for 2007-2008
• Official Percent ADA for 2007-2008
• Official Free and Reduced Lunch for 2007-2008

Official Statistics are calculated in the
District SDE Extract Once the Superintendent
Approves this Collection, the Official Statistics
are replicated to the SDE
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Use of Official Statistics

• These statistics will
• Be the source of ADM for Funding
• Be the source for the Percent ADA used as
  the Additional Academic Indicator for AYP in
  Elementary and Middle Schools

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Superintendent Review
Superintendents Report Card 2006-2007

• July 23 August 10
• October 15 November 2
• November 12 - 23

• School Profile Information
• Student PerformanceInformation
• Financial Information and Final View of Card

55
Superintendents Report Card Publication and
Release Schedule

• SDE is creating the PDFs
• PDFs will be delivered to publisher on December
  5th
• Public Release in mid December
• Public Posting of PDFs in mid December
• Publication in December thru February
• Delivery to School Systems January thru February

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Thank you for your attention.
Have a great day.
Any question please call Dom Martel
(334)-353-5878 dmartel_at_alsde.eduOrPatsy
Eiland (334)-242-9895peiland_at_alsde.edu