BLOCK GRANT vs PROPOSED FINANCE PLAN April 21, 2017

Block Grant (2015-16 and 2016-17) ADJUSTED ENROLLMENT Based on 2014-15 school year (higher of current year, prior year, or three year average) 9/20/14 + 2/20/15 (2014-15) 9/20/13 + 2/20/14 (2013-14) 9/20/12 + 2/20/13 (2012-13) Plus 4 year old at risk Note: Virtual enrollment is excluded when determining Adjusted Enrollment.

Block Grant Benefits Districts with declining enrollment during 2015-16 and 2016-17 did not experience a drop in General State Aid or Supplemental General Fund budget authority. General State Aid – 2014-15 actual GSA adjusted Less 2014-15 Virtual plus current year virtual Less 2014-15 Special Levies plus current year special levies Extraordinary Need State Aid .4% Supplemental General Fund 2014-15 LOB Base General Fund (weightings excl Virt times $4490) 2016-17 Aid computed using 81.2% AVPP

Proposed Finance Formula ADJUSTED ENROLLMENT Based on preceding school year or second preceding school year (higher of PY1 or PY2) 9/20/16 (MILT count not applicable) Includes 4 year old at risk Includes all day KDG (FTE based on minutes enrolled divided by 360 minutes) 9/20/15 (MILT count not applicable) Note: Virtual enrollment is excluded when determining Adjusted Enrollment. NOTE: During review of KIDS data, it appears several districts reported full day kindergarten as 180 minutes because of the .5 funding. Should be actual minutes enrolled and we will do calculations on our end.

All Day Kindergarten – PBR vs KIDS First table shows USDs that reported all day kindergarten on the PBR, but KIDS data was 180 minutes. Second table shows mostly all day kindergarten on the PBR, with a handful of KIDS with 360 minutes, which was random when looking at student level data by building. For 2017-18 funding, KSDE will treat KDG as all day, and will audit down those that part-time. Otherwise, we will have many, many audit exceptions at the student level for 2015-16 and 2016-17 school years.

Comparisons BLOCK GRANT PROPOSED

Proposed Finance Formula Terminology BASE (Base Aid for Student Excellence) aka BSAPP (Base State Aid Per Pupil) Total Foundation Aid aka General Fund Budget LFB (Local Foundation Budget) aka LOB (Local Option Budget) or Supplemental General Budget

Proposed Finance Formula Total Foundation Aid BASE = $4,006 Adjusted Enrollment Plus Weightings Local Foundation Budget (LFB) BASE = $4,490 (same as old law) Adjusted Enrollment Plus Weightings (excluding virtual) Current Year Special Education State Aid 2017-18 LFB State Aid based prior year AVPP 81.2% 2018-19 LFB State Aid based on average of prior three years AVPP then determine 81.2% AVPP

Proposed Finance Formula Capital Outlay State Aid Median AVPP (assessed valuation per pupil) excluding virtual non-resident FTE Capital Improvement (Bond and Interest) Median AVPP excluding virtual non-resident FTE for bonds prior July 1, 2015 Minimum AVPP excluding virtual non-resident FTE for bonds after July 1, 2015 and prior June 30, 2016 Minimum AVPP excluding virtual non-resident FTE for bonds after July 1, 2016 but pro-rated by State Board)

USD Budget Program Form 151 (aka Form 150) Formulas updated based on HB 2410 Code 06 – General Fund (back to old law effective July 1) Interest on Idle Funds Miscellaneous Revenue KPERS State Aid Extraordinary Need State Aid – not funded

School Finance Contact: Craig Neuenswander 785.296-3872 (craign@ksde.org) Sara Barnes 785.296-4972 (sbarnes@ksde.org) Rose Ireland 785.296.4973 (rireland@ksde.org)