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Disclaimer This document is provided for informational and reference purposes only. The Fresno County Superintendent of Schools (FCSS) has not independently verified its contents, and its provision does not constitute any such verification. This document should not be taken as constituting legal advice, and any questions regarding its contents should be referred to independent counsel before relying upon any information contained therein. 1

PCRA It’s impact on Special Education Part 1 2

Program Cost Report Allocation Cost Accounting How much does each program cost? i.e. Migrant Ed, Special Ed, Regular Ed 3

Program • Pre-Kindergarten • Regular Ed Adult • Regular Ed K-12 • Adult Independent Study Ctr • Alternative School • Adult Corr Ed • Continuation School • Adult CTE • Independent Study Center • Bilingual • Opportunity School • Migrant • Community Day School • Special Ed • Spec Sec Programs • ROC/P • CTE • Others 4

Goal Field • Pre-K (0001) • Reg Ed Adult (4110) • Reg Ed K-12 (1110) • Adult Ind Study Ctr (4610) • Alt School (3100) • Adult Corr Ed (4620) • Cont. School (3200) • Adult CTE (4630) • Ind Study Ctr (3300) • Bilingual (4760) • Opp School (3400) • Migrant (4850) • Comm Day School (3550) • Sp Ed (5xxx) • Spec Sec Programs (3700) • ROC/P (6000) • CTE (3800) • Others: 7110, 7150, 8100, 8500 5

Program Costs • Instructional Costs • Support Costs • Central Administration Costs 6

Program Costs • Instructional Costs • “Directly related to the program” • Teachers, Aides, Textbooks, etc. • Support Costs • “On the periphery of the program” • Plant M&O, Library, Pupil Support Services, Transportation, etc. • Central Administration Costs • “Farthest removed from the program” • Accounting, Personnel, Budgeting, School Board, Supt, etc. 7

XYZ School District 3 Programs: Migrant Sp Ed Reg Ed Goal 4850 Goal 5xxx Goal 1110 8

Instructional Costs • Always go into a red bucket. Migrant Sp Ed Reg Ed 9

Support Costs • Some go into a red bucket. Migrant Sp Ed Reg Ed 10

Support Costs • Where do they go? Migrant Sp Ed Reg Ed 11

Support Costs Undistributed Migrant Sp Ed Reg Ed Goal 0000 12

Central Administration Costs • Never go into a red bucket. Undistributed Migrant Sp Ed Reg Ed Goal 0000 13

Always, Sometimes, and Never • Instructional Costs – Always in the Red Bucket • “Directly related to the program” • Teachers, Aides, Textbooks, etc. • Support Costs – Sometimes in the Red Bucket • “On the periphery of the program” • Plant M&O, Library, Pupil Support Services, Transportation, etc. • Central Administration Costs – Never in the Red Bucket • “Farthest removed from the program” • Accounting, Personnel, Budgeting, School Board, Supt, etc. 14

End of Year – Now What? Undistributed Migrant Sp Ed Reg Ed $2,950,000 $550,000 $925,000 $9,750,000 Total = $13,175,000 15

PCRA End of Part 1 16

PCRA It’s impact on Special Education Part 2 17

Undistributed Migrant Sp Ed Reg Ed $2,950,000 $550,000 $925,000 $9,750,000 Total = $13,175,000 18

Factors Example: Cost is $100 Factor count is 5 Allocation rate is $100 ÷ 5 = $20 19

Factors A program count is 2 Program allocation is $20 x 2 = $40 20

Support Cost Activities • Activity 1 • Instructional Supervision and Administration • Instructional Resources (i.e. Library, Media, Technology) • School Administration • Pupil Support Services • Activity 2 • Plant Maintenance and Operations • Facilities Rents and Leases • Activity 3 • Pupil Transportation 21

3 Factors Teacher Full Time Equivalent (FTE) Classroom Units (CU) Pupils Transported (PT) 22

• Teacher FTE • Instructional Supervision and Administration • Instructional Resources (i.e. Library, Media, Technology) • School Administration • Pupil Support Services • Classroom Units • Plant Maintenance and Operations • Facilities Rents and Leases • Pupils Transported • Pupil Transportation 23

• Teacher FTE • Instructional Supervision and Administration (Fn 2100-2200) • Instructional Resources, such as Library, Media, and Tech (Fn 2420-2495) • School Administration (Fn 2700) • Pupil Support Services (Fn 3100-3199 & 3900) • Classroom Units • Plant Maintenance and Operations (Fn 8100-8400) • Facilities Rents and Leases (Fn 8700) • Pupils Transported • Pupil Transportation (Fn 3600) 24

Determining the Factors… …It is up to you. Instructions are on 910-5 – 910-9 25

Factors for XYZ School District 0.75 FTE 0.40 FTE 8.85 FTE 0.75 CU 0.25 CU 9.0 CU 0 PT 96 PT 4 PT Migrant Sp Ed Reg Ed 26

Allocated Costs by Factor Teacher FTE Classroom Units Pupils Transported Total $650,000 Total $300,000 Total $1,000,000 $1,950,000 FTE 10 CU 10 PT 100 Per FTE $65,000 Per CU $30,000 Per PT $10,000 FTE CU PT Migrant 0.75 $48,750 0.75 $22,500 4 $40,000 $111,250 Sp Ed 0.4 $26,000 0.25 $7,500 0 $0 $33,500 Reg Ed 8.85 $575,250 9 $270,000 96 $960,000 $1,805,250 Total 10 $650,000 10 $300,000 100 $1,000,000 $1,950,000 27

Undistributed Migrant Sp Ed Reg Ed ($1,950,000) $111,250 $33,500 $1,805,250 28

Total Direct and Allocated Costs Direct Allocated Total Migrant $550,000 $111,250 $661,250 Sp Ed $925,000 $33,500 $958,500 Reg Ed $9,750,000 $1,805,250 $11,555,250 Total $11,225,000 $1,950,000 $13,175,000 29

PCRA End of Part 2 30

PCRA It’s impact on Special Education Part 3 31

Central Administration Costs • Functions 7100 to 7700 • Total Central Admin Costs ÷ (Direct Costs + Allocated Costs) = Ratio • (Program’s Direct Costs + Program’s Allocated Costs) $1,000,000 x Ratio = Allocation 32

Central Administration Costs Total CAC: $1,000,000 Total Direct and Allocated: $13,175,000 CAC Ratio: 7.6% Direct Allocated Total CAC Migrant $550,000 $111,250 $661,250 x 7.6% = $50,190 Sp Ed $925,000 $33,500 $958,500 x 7.6% = $72,751 Reg Ed $9,750,000 $1,805,250 $11,555,250 x 7.6% = $877,059 Total $11,225,000 $1,950,000 $13,175,000 $1,000,000 33

Undistributed Migrant Sp Ed Reg Ed ($1,000,000) $50,190 $72,751 $877,059 34

Total Program Cost Direct Allocated CAC Total Migrant $550,000 $111,250 $50,190 $711,440 Sp Ed $925,000 $33,500 $72,751 $1,031,251 Reg Ed $9,750,000 $1,805,250 $877,059 $12,432,309 Total $11,225,000 $1,950,000 $1,000,000 $14,175,000 35

Total Program Cost Direct Allocated CAC Total Migrant $550,000 $111,250 $50,190 $711,440 Sp Ed $925,000 $33,500 $72,751 $1,031,251 Reg Ed $9,750,000 $1,805,250 $877,059 $12,432,309 Total $11,225,000 $1,950,000 $1,000,000 $14,175,000 36

SEMA Report 37

The Total Includes PCRA 38

Impact • Finance: PCR affects MOE • Program: Costs are outside Special Education • Results (and mistakes) of PCR may haunt you for years What to do • Be mindful of the factors • Review PCRA’s effect on Sp Ed MOE 39

Thank you More information can be read in CSAM Procedure 910 found here: https://www.cde.ca.gov/fg/ac/sa/ 40