1. EOYR: COA updates and future directions
MASBO Annual Institute, May 16, 2018

2. Project overview EOY18 changes EOY19 changes Future directions 01 02
CONTENTS 03
EOY19 changes 04
Future directions

3. Project overview 01

4. DESE has been collecting finance data for many years
For districts: how do we know we’re getting the best outcomes for kids in an efficient way? Compared to our peers? What resource allocation models work best?
For state and local policymakers: Are our investments making a difference? Are they sufficient? What does it cost to educate certain subgroups?
For the public: Are our tax dollars being invested well? Equitably? Efficiently? Compared to our neighbors?

5. Our goal is to improve finance data by making it
More detailed – there are specific kinds of questions, of interest to district leaders and state policymakers, that cannot be fully answered using our current data set
More comparable – the clarity and detail of our current guidance on how to report on the EOYR varies across types of spending. Some parts are quite detailed, and others offer a lot more flexibility, which makes using the data to compare across districts challenging and of limited utility
More actionable - our current data is compliance-focused and has not been updated to reflect current education practices

6. Based on internal discussions and collaboration with the field we have made these changes:
Clarification
FY17
EPIMS/EOYR Crosswalk
Improve/Create definitions for certain EPIMS job classes
Proposed to DESE Education Data Services Team
Add
Collect expenditure detail for Title I and IDEA grants in Schedules 1 & 3
Survey schedule to collect data primarily on teacher contracts
Change
FY18
Combine functions related to curriculum directors, department heads and instructional coordinators into 1 or 2 functions
Combine classroom and specialist teachers into 1 function
Add/Change
Eliminate all currently reported PD functions, except PD leadership, and replace with new PD functions
Separate reporting of expenditures for long-term substitutes from short-term (daily) substitutes
FY19
Revise technology expenditure functions

7. EOY18 changes 02

8. Curriculum directors and department heads
Because the definitions were so similar, we are reducing the functions related to curriculum directors, department heads, and instructional coordinators from 4 to 2
Code
Update
Previous
2110
Curriculum Directors and Department Heads (supervisory): Salaries and expenses of managers responsible for delivery of student instructional programs at all levels and serve in a supervisory capacity. EPIMS job codes 1211 through 1223, 1312 and 1320.
Curriculum Directors (Supervisory)
2120
Curriculum Directors and Department Heads (non-supervisory): Salaries and expenses of managers responsible for delivery of student instructional programs at all levels and do not serve in a supervisory capacity. EPIMS job codes 1211 through 1223, 1312 and 1320.
Department Heads (Non-Supervisory)
2200
Remove from COA
Curriculum/Department Leaders (School Level)
2315
Instructional Coordinators

9. Classroom teachers
Classroom and Specialist Teachers are classified differently in the EOYR and in EPIMS
Districts interpret these functions in different ways
For all state purposes, these two functions are added together
In order to align and clarify reporting for teachers, we are consolidating reporting for all teachers in one category
Code
Update
Previous
2305
Teachers: Record expenditures for salaries of certified teachers, including all in-service days. Include all stipends paid to teachers that relate to providing instruction. Stipends related to non-teaching functions (e.g. athletic coaches, club advisors) should not be included. EPIMS job codes
Classroom Teachers
2310
Remove from COA
Specialist Teachers

10. Substitutes Only long term substitutes are collected in EPIMS
The EOYR tracks substitutes in one category (except for PD, see PD recommendation)
By tracking expenditures for long term substitutes separately, they can be aligned with EPIMS data and potentially factored into average teacher salaries
Code
Update
Previous
2324
Substitutes, Long Term: Expenditures for long term substitutes who cover extended absences or vacant positions for a minimum of 30 days. EPIMS job code 2325.
N/A
2325
Substitutes, Short Term: Expenditures for short term substitutes who cover short term absences related to any reason, including allowing teachers to participate in professional development activities.
Substitutes

11. Professional development
We are removing 3 out of the 4 existing professional development functions and add 4 new function codes (see next slide)
Code
Update
Previous
2351
Description does not change. EPIMS job code 1225.
Professional Development Leadership
2353
Remove from COA: Since the PD spending requirement is no longer in force reporting is inconsistent. All teachers salaries should be reported in 2305 Teachers.
Instructional Staff-PD Days
2355
Remove from COA: Since the PD spending requirement is no longer in force reporting is inconsistent. All substitutes should be reported in 2325 Substitutes, Short Term.
Substitutes for PD
2357
Remove from COA: Combines several kinds of spending that we’d like to disaggregate.
PD Stipends, providers, and expenses

12. Professional development
Code
Update
2352
Instructional Coaches: Expenditures for the salary and expenses of staff whose primary function is to provide instructional coaching to teachers.
2354
Stipends for Teachers Providing Instructional Coaching: Expenditures for stipends paid to teachers who act as instructional coaches, master teachers, mentor teachers, or who otherwise deliver in-district professional development, in addition to their primary instructional responsibilities.
2356
Costs for Instructional Staff to Attend Professional Development: Report expenditures for teachers and instructional support staff (e.g. paraprofessionals) to participate in professional development, both inside and outside the district, including stipends, reimbursements to take courses, and registration fees.
2358
Outside Professional Development Providers for Instructional Staff: Report expenditures for vendors who provide professional development to instructional staff. PD provided to non-instructional staff should be reported as “contracted services” in the function where that staff’s salary is reported.

13. Revenues will reflect payments made during this period
Grants reporting
Moving to state fiscal year reporting of ALL grant expenditures: July 1 to June 30
First year will only capture 10 months of expenditures: September to June
Revenues will reflect payments made during this period

14. EOY19 changes 03

15. Technology function changes
Current format makes it difficult to draw conclusions about districts’ technology investments statewide
Districts are making different reporting choices within the functions we do collect, comparisons amongst districts cannot be made
Like professional development, districts’ technology needs have changed dramatically in the years since the COA was put in place.

16. District level Code Update Previous
1450
Administrative Technology–Central Office: All technology costs related to running the district central office, including hardware (computers, printers, copiers, etc.) and software (data systems, MIS). Includes Object Codes 04, 05 and 06.
Districtwide Information Management and Technology: Include salaries and expenses that support the data processing needs of the school district including student databases.
4400
Technology Infrastructure, Maintenance, and Support: All costs related to maintain and support district technology infrastructure, hardware, and software including the cost of ISP, WAN, LAN, PBX systems, servers, hardware and software. Include salaries and expenses to support maintenance (e.g. IT help desk). Includes Object Codes 01, 02, 03, 04, 05 and 06.
Networking and Telecommunications: Record expenditures to support the school district's infrastructure, including wiring, PBX systems, file servers, etc.
1. Only include software systems that are related to curriculum, lesson planning and assessment in the 2000 series. Grades, parent notification, attendance stay in 1450.
2. Support costs (staff) should be reported in 4400 Technology Infrastructure, Maintenance, and Support. If you have staff that supports both the central office and individual schools, report their salary here. If you have staff specifically assigned to schools, report them in 2250.

17. School level Code Update Previous 2250
Administrative Technology and Support – Schools : All non-instructional technology costs related to running the district’s schools, including hardware (computers, printers, copiers, etc.), software (data systems, MIS), and support (salaries and expenses to support, maintain, and manage hardware and software). Includes replacement supplies (e.g. projector bulbs, power cords, toner, etc.) Includes Object Codes 01, 02, 03, 04, 05 and 06.
Non-Instructional Building Technology
2451
Instructional Hardware –Student and Staff Devices (computers): Costs for computers and devices (e.g. tablets, Chromebooks, etc.) used by students and instructional staff. Can include 1-to-1 devices and computer labs. Includes Object Codes 04, 05 and 06.
Formerly part of 2451 Classroom Instructional Technology - Costs for computers, servers, networks, scanners, digital cameras, etc. used in the classroom or computer laboratories

18. School level Code Update Previous 2454
Instructional Hardware: All other costs for all other instructional hardware (e.g. peripherals, projection technology, etc.) used in the classroom, computer labs, or library/media center. Include printers and networked copiers used to create instructional materials. Includes Object Codes 04, 05 and 06.
Formerly part of 2451 Classroom Instructional Technology - Costs for computers, servers, networks, scanners, digital cameras, etc. used in the classroom or computer laboratories and 2453 Other Instructional Hardware (Libraries) – Costs for computers, servers, networks, scanners, digital cameras, etc. used in school libraries and media centers.
2455
Instructional Software and Other Instructional Materials: Costs for licenses, learning management systems, subscriptions, e-books, physical software copies, etc. Any purchase that includes physical textbooks/media should be reported in 2410 Textbooks. This function includes only those textbook purchases that are entirely electronic. Includes Object Codes 04, 05 and 06.
Formerly 2455 Instructional Software and part of 2410 Textbooks, Related Software/Media/Matls.

19. School level Code Update Previous 2130
Instructional Technology Leadership and Training: Staff costs for technology leadership, training to integrate technology devices and applications into the curriculum. Includes the cost of the director of technology. Includes Object Codes 01, 02, 03, and 04.
New function
2345
Distance Learning and Online Coursework: Costs related to enrolling students in technology-based distance education coursework. Includes Object Codes 04, 05 and 06.
New function: Distance learning was formerly part of Other Instructional Services (2440).
2410
Textbooks: Include consumable workbooks, physical materials, and accessories, such as visual media and software provided as an integrated package as well as printed manuals used to support direct instructional activities. Report e-textbooks, subscriptions, licenses, etc. in 2455 Instructional Software.
Textbooks, Related Software, Media, and Materials: Costs for consumable workbooks, materials, and accessories, such as visual media and software, provided as an integrated package as well as printed manuals used to support direct instructional activities.

20. Future directions 04

21. We’re working to produce a useful report:
ESSA report card
We’re working to produce a useful report:
Based on our current school-level expenditure data collection on instructional spending
Incorporating other data that helps explain spending differences between schools
Data will be part of 2018 district and school report cards
Participating in Edunomics working group

22. Possible future directions for EOYR reporting
Align Schedule 19 to Schedule 1
Collect fuller school spending (i.e series)
Add ELL as a new program
Expand program reporting (SPED, ELL) to grants and other funds
Collect spending details for all grants
Add “at risk” as a new program
Assign grade or subject codes to some spending

23. Input on guidance documents
EOYR working group
Looking to form a working group to look at longer term reporting changes:
What we collect
How we collect it
Input on guidance documents

24. EOYR workshops (9AM to 12PM)/RADAR workshops (12:30PM to 2:30 PM)
July 12: Shrewsbury High School
July 13: Plymouth South Middle School
July 16: Chicopee Comprehensive High School
July 17: Masconomet
August 9: Assabet Valley Regional Vocational
Massachusetts Department of Elementary and Secondary Education

25. Rob O’Donnell, Director of School Finance
THANK YOU
Rob O’Donnell, Director of School Finance
75 Pleasant Street, Malden, MA 02148