1. BLOCK GRANT vs PROPOSED FINANCE PLAN
April 21, 2017

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

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

4. 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.

5. 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 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 and school years.

6. Comparisons
BLOCK GRANT
PROPOSED

7. 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

8. 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
LFB State Aid based prior year AVPP 81.2%
LFB State Aid based on average of prior three years AVPP then determine 81.2% AVPP

9. 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)

10. 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

11. School Finance
Contact: Craig Neuenswander Sara Barnes Rose Ireland