September 11 September 26, 2017 State Aid and Financial Planning - PowerPoint PPT Presentation

Fall Workshops September 11 – September 26, 2017 State Aid and Financial Planning Service

Agenda 2  State Budget Round-Up  Data & Impact on Aid  Attendance – 180 Days of Session  Maximum Cost Allowance & New Process  Property Tax Cap - Updates/Common Issues  General Updates  Fall Reminders

State Budget 2017-18 3  $25.2 Billion in Computerized Aids  Increase of $995 million  Minimum Increase in Foundation Aid = 2.74%  Community Schools Set-Aside

5 Years of Aid Increases 4 Annual Increase in Computerized Aids (Millions of Dollars) $1,400,000,000 $1,200,000,000 $1,000,000,000 $800,000,000 $600,000,000 $400,000,000 $200,000,000 $0 2013-14 2014-15 2015-16 2016-17 2017-18 Fiscal Year

Data & Impact on Aid 5  Pupil counts, Wealth  Impact aid  Review and Verify

Transportation, Building and BOCES Aid Ratios 6  Wealth Based  Aid Calculation = Approved Expenses x Selected Aid Ratio  Ratio for poorer districts > ratio for wealthier districts  Selected Aid Ratio – varies for each aid category

Transportation Selected Aid Ratio: Greatest of 3 Wealth Adjusted Aid Ratios 7  Ratio 1 : RWADA Aid Ratio = Full Value per RWADA State Average FV per RWADA (RWADA = Resident Weighted Average Daily Attendance)  Ratio 2: Selected Sharing Ratio = Full Value (FV) per Pupil Adjusted Gross Income (AGI) per Pupil and State Average FV per TWPU State Average AGI per TWPU (Pupil count is: Total Wealth Pupil Units or TWPU)  Ratio 3: Enrollment Wealth Ratio (EWR) = Full Value per Resident Student State Average FV per Resident Student (Includes resident students enrolled in public and nonpublic school)

RWADA Ratio 1 State 2 Sharing Ratio EWR 3 Ratio Select 8 Ratio

Transportation Aid – Calculation #1 9 Ratio 1 : RWADA Aid Ratio = Full Value per RWADA State Average FV per RWADA (RWADA = Resident Weighted Average Daily Attendance)

Where do the numbers come from? – ACTUAL VALUATION (FV) 10  Assessed values verified with OSC  Form submitted to OSC by July 15 th via online process  2013-14 values used for 2016-17 aid ratio calculations

Where do the numbers come from? – RWADA 11  RWADA = Resident Weighted Average Daily Attendance  2017-18 RWADA Aid Ratios  Based on 2015-16 attendance/enrollment data  Found under 2016-17 ATT Output Report ( Line 96 )

Where do the numbers come from? – RWADA (continued) 12  Components of RWADA include:  Form A:  Equivalent attendance students - Entries 14&15  Resident SWD in BOCES programs – Entries 25-27  Resident SWD in Other Public Schools – Entries 55-57  Resident Non-disabled students in Other Public Schools - Entries 59-61  Schedules A2 and A4  Schedule U  Schedule B  Non-resident students included in ADA numbers are deducted as reported on lines 62-64 of Form A  The “Weighted” in RWADA is applied to secondary level student counts reported. The 7-12 ADA numbers are multiplied by 1.25

Your District vs. The Statewide Average 13  Aid ratios are generally impacted by a district’s wealth per pupil relative to the statewide average.  Aid ratio may decline if a district’s wealth per pupil measure is increasing more than the state average. 2014-15 2015-16 2016-17 2017-18 District AV/RWADA 593,721 585,091 696,925 661,945 Statewide AV/RWADA 680,900 680,400 681,700 702,400 District RWADA ratio 0.850 0.859 1.022 0.942 Information from lines 15 and 16 of respective TRA Output Reports 

Transportation Aid – Calculation #2 – Selected Sharing Ratio for Operating Aid 14  Uses Combined Wealth Ratio (CWR) as basis.  CWR compares your district’s property wealth per pupil and personal income per pupil to the statewide average.  Pupil count is Total Wealth Pupil Count (TWPU).  TWPU count: The same elements as the RWADA but includes additional weighting for special education students (1.70 for 60% SWD and 0.90 for other SWD counts).

GEN Output Report – Calculation of CWR 15

Transportation Aid – Calculation #3 – Enrollment Wealth Ratio 16  Uses all resident students as the pupil count basis for determining a district’s wealth relative to the statewide average.  For districts with significant student population that attends private/parochial schools this may generate the highest aid ratio. Information from the IMA Output report provides the sources of this student count.

Transportation Aid – Calculation #3 – Enrollment Wealth Ratio – A district that uses this option 17 How many non-public resident students does your district have?

Other Data that Impacts Transportation Aid 18  Non-Allowable Pupil Decimal  Other Purpose Miles

Other Data that Impacts Transportation Aid 19

Building Selected Aid Ratio: Greatest of 3 Wealth Adjusted Aid Ratios 20  Ratio 1: 1999-00 Building Aid Ratio Less 10%  Ratio 2: Full Value (FV) RWADA  Ratio 3: Low Income Aid Ratio = 1.263 * Selected State Sharing Ratio

BOCES Selected Aid Ratio: Greatest of 3 Wealth Adjusted Aid Ratios 21  Ratio 1: RWADA Ratio = 1 - Full Value (FV)/RWADA Statewide Average  Ratio 2: Millage Ratio = 1 - .00800 1 - .00300 or Tax Levy/AV Tax Levy/AV for central HS & their component districts)  Ratio 3: Minimum Ratio : 36%

Summary – Basis for BOCES Aid 22 RWADA Aid 1 Ratio Millage Aid 2 Ratio Minimum 3 Aid Check Selected Aid Ratio

What Have We Learned? 23

Attendance & 180 Day Requirement 24  Ed. Law §3604, 8 NYCRR 175.5  Recommendations from SED’s Advisory Committee will potentially impact 2018-19 calendars or beyond 180 days of session: Minimum requirement or goal?

180 Days of Session 25  At least 180 days  Session Days  September-June  Exception: Superintendent’s Conference Days in August  No Session days after June Regents Day  One year waivers sometimes granted  Minimum Hours Per Day

Attendance & 180 Day Requirement 26  ½ days which DO NOT count toward 180 day requirement:  ½ days for elementary students scheduled on days counted as Regents Exam Days  ½ days on any ‘end of year’ days scheduled before Regents Exam Days  ½ days scheduled before vacation days for any grade level (such as day before Thanksgiving)  ½ days scheduled for kindergarten students enrolled in full day K  See SED Memo: https://stateaid.nysed.gov/attendance/attendance_info.htm

Week with a Legal Holiday 27 Elementary Level Monday Tuesday Wednesday Thursday Friday 2 hours Veterans 6 hours 6 hours* 6 hours Day Parent/ Teacher Conference Minimum number of Hours (for a week with a legal holiday): 20 Elementary, 22 for Secondary As minimum weekly hours are met and allowable activity in the P.M. then Monday through Thursday count towards 180 Days of Session *Excluding lunch and recess

Week with a Superintendent Conference Day 28 Elementary/Secondary Levels Monday Tuesday Wednesday Thursday Friday 2 hours 6 hours* 6 hours 6 hours 6 hours 3 hours Superintendent Conference Elementary Level: Friday has 5 hours of eligible instruction time, therefore day can be counted towards 180 days Secondary Level: Friday doesn’t have 5.5 hours so the remaining days are considered and as they total 29.00 for the week, day is eligible (27.50 hour minimum met). For Both Levels: 5 days to count towards 180 Days of Session *Excluding lunch and recess

June Regents Week 29 Secondary Level Monday Tuesday Wednesday Thursday Friday Regents Regents Regents Regents Rating Day Day Day Day Day 4 Regents Days and 1 Rating Day to count towards 180 Days of Session Elementary Level Monday Tuesday Wednesday Thursday Friday 2 hours 6 hours 6 hours 6 hours 6 hours 3 hours of? Only 4 Instructional Days to count towards 180 Days of Session if nothing allowable scheduled for Friday P.M.

So... 30  Potential Consequences  Make a difference  Monitor calendar throughout year

Maximum Cost Allowance for Capital Projects 31

Maximum Cost Allowance (MCA) Calculation Changes 32  Maximum Cost Allowance = is the maximum amount of actual construction and incidental expenditures which are aidable under Building Aid.  Computed by multiplying Building Aidable Units (BAU) by the most recent regional cost factors and construction project cost index amounts associated with the contract award date of the project.

SA-130 Shows MCA 33 $17,604,738 + $4,252,280 = $21,857,018 MCA Note: SA-130 issued after SA-139 submitted

Maximum Cost Allowance 34  Covers a five year rolling period of time  All projects with Commissioner approval dates within five year period are included  Issue – FP-F or Final Cost Reports (FCR) Amounts?  New method now

Five Year MCA - New Method 35  MCA on a new project will be calculated at time of submittal  Will use FP-F estimated costs (if no FCR) or FCR amounts (if done) on previous projects with CAD within 5 years  Will use current estimate of new project  Amounts in excess of final 5 year MCA go into OFP project management system as a deduction and is used by the State Aid Unit to determine building aid  Decision is FINAL per Facility Planning  No adjustment for older projects with future FCR < FP-F  No adjustment for this project