1 of 70

Finance Boot Camp Day 1

August 2021

2 of 70

August Updates
PowerSchool and Pupil Accounting
Education Finance Act (EFA)
Proviso 1A.49 Funding
Education Improvement Act (EIA)

Agenda

‘

3 of 70

EFA, Proviso 1A.49, and EIA funds posted to your bank today

New revenues:

3529 State CATE –percent to total of prior 135-day CTE ADM for all eligible schools approved by SCDE
3538 Students at Risk of Failure –percent to total of prior 135-day WPU of ACAS and PIP
3550 Teacher Salary Supplement – percent to total of prior 135-day SC Educator data
3555 Fringe Teacher Salary Supplement – percent to total of prior 135-day SC Educator data

Federal revenue

Processing $8.2 million claims reimbursement this week for FY21 federal funds
Continue to enter claims monthly

We have staff processing claims weekly in Epicenter and will submit claims monthly to SCDE

Teacher Salary Increase

- All eligible staff from the PC list are required to receive a $1,000 salary increase plus move up one step on your salary schedule

August Updates

‘

4 of 70

PowerSchool �& Pupil Accounting

5 of 70

Classify each pupil for EFA and Proviso 1A.49 funding
Membership and attendance data

5-day
45-day
135-day

Funding based on Average Daily Membership (ADM)
Errors effect statewide Weighted Pupil Unit (WPU)

Pupil Accounting

‘

6 of 70

Funding Collection Periods

5-day: due by your 9^th day of school
45-day: available on 45-day, due TBD
135-day: available on 135-day, due TBD

Data Collection Schedule

Click here for up-to-date schedule

Dates to Remember

‘

7 of 70

Provide average daily membership (ADM) to calculate weighted pupil units (WPU’s) for EFA and most EIA funding

Available resources:

Importance of Pupil Accounting

‘

8 of 70

Base Programs: K-12
Exceptional Programs: SPED classifications, Homebound
Career and Technology Program: CATE courses
Add-on Weightings: additional funding per pupil

High Achieving (HIAC)
Academic Assistance (ACAS)
Pupils in Poverty (PIP)
Dual Credit (DUAL)
Limited English Proficiency (LEP)

Pupil Classifications

‘

9 of 70

ADM = Average Daily Membership

Utilized for several state and district level reports
Funding for some EIA revenues

WPU = Weighted Pupil Unit

Determines EFA funding
Funding for some EIA revenues

Formula

ADM x Category Weighting = WPU

ADM vs. WPU

‘

10 of 70

ADM vs. WPU

11 of 70

Pupil must be five years of age on or before 9/1 of the current year
Maintain membership

150 minutes daily instruction
Annual accumulation 27,000 minutes

Kindergarten

‘

12 of 70

Pupil must be six years of age on or before 9/1
Maintain membership

Minimum of 200 minutes daily instruction
Annual accumulation of 36,000 minutes

Membership will begin on first day of attendance

Grades 1-12

‘

13 of 70

Exceptional Programs

‘

14 of 70

Pupil must be five years old by 9/1

4-year-old exemption for visually and hearing disabled pupils

Placed in a program in compliance with Procedures for Survey, Screening, Evaluation, Placement, and Dismissal of Children Into/Out of Programs for the Disabled
Minute requirement update:

- 1.77. (SDE: Special Education Minutes Requirement) For the current fiscal year the required two-hundred fifty minutes of specialized instruction a student is required to receive in order to qualify for the special education weighting in the EFA is waived. A special education weighting may be applied for any public school child with an Individualized Education Program in effect, regardless of the number of minutes of instruction.

Criteria

‘

15 of 70

3327 CTE Career and Technology 1.29

Pupil assigned in grades 9-12
Maintain membership:

Minimum of 250 minutes weekly in CATE course
Minimum of 200 instructional minutes daily

CATE Student Reporting Procedures Guide
Activity Coding System

Career and Technology Classification

‘

16 of 70

PowerSchool EFA Coding

‘

17 of 70

PowerSchool EFA Coding

‘

18 of 70

Add-on Categories

‘

19 of 70

New methodology for 18-19
Proviso 1.3 = Students in poverty are students who qualify for Medicaid, SNAP, TANF, or are homeless, transient, or in foster care.
Three components to data

National School Lunch Program
Socioeconomic Indicator (SEI)
Student Information System (PowerSchool)

Pupils in Poverty

‘

20 of 70

High Achieving

AP, IB, and Cambridge International courses

Academic Assistance

Not met in Math and/or ELA
Grades 3-8 and 9-12

Limited English Proficiency

Intensive English instruction and parent intervention

Dual Enrollment

High school and post-secondary credit

Proviso 1.3

‘

21 of 70

Pupil Accounting Manual – grades K-12
Student Accountability Manual – 3&4 year old
https://ed.sc.gov/finance/financial-services/

Manuals/Guidance

‘

22 of 70

Code students in PowerSchool
Create and select data extracts for funding
Upload data to SCDE via enrich
Verify membership and student accountability data reports on SCDE website
Email signed extract reports

Membership and Attendance
Additional Student Weightings
Cumulative Class

SCDE will update EFA funding

5 (new schools), 45, and 135-day

Data Verification Process

‘

23 of 70

Website

Membership Counts

‘

24 of 70

Membership Counts

‘

25 of 70

Membership Report

‘

26 of 70

Take a few minutes to pull your 135-day membership report for 2020-21

Activity

‘

27 of 70

Website

Student Accountability

‘

28 of 70

Student Accountability

‘

29 of 70

Student Accountability Report

‘

30 of 70

Questions???

31 of 70

Under the former state aid educational funding program, the state relied on a flat-grant system to provide funding to schools. The flat-grant system allocated dollars to school districts based on pupils, staffing, or a percentage of a districts expenditure for an activity. Variances in local wealth resulted in inequitable funding for individual pupils among the State’s school districts, and the revenue differences were not reduced by the state funding method.

History

‘

32 of 70

The Education Finance Act (1977) defines a foundation program for education and details the responsibility of the state and local districts for financing elementary and secondary education on a formula basis.

Education Finance Act of 1977

‘

33 of 70

Legislative Intent

To guarantee each student in SC the availability of at least minimum educational programs and services
To establish a procedure for distribution
To make it possible to offer the minimum program with an equal local tax effort – not equal dollars
To establish a reasonable balance between state and local portions
To require each district to contribute its fair share

Education Finance Act of 1977

‘

34 of 70

Formula distributes state funds based on local property wealth and weighted pupil units
70% of the statewide cost of the foundation paid by State
30% paid collectively by local school districts
Individual school district percentages vary based upon local property wealth (Index of Taxpaying Ability) and weighted pupil units
Charter sponsors are funded at 100%

Education Finance Act

‘

35 of 70

EFA Definitions

Foundation Program
Index of Tax Paying Ability (ITA)
Defined Program
Base Student Cost
Weightings

Membership
Average Daily Membership (ADM)
Weighted Pupil Unit (WPU)
Percent of State Support

36 of 70

EFA Foundation Program

Cost initially included:

Teacher and administrative salaries
Guidance Services
Testing
Media Services
Plant Operation and Maintenance
Staff Development

Excluded from minimum foundation program:

School buildings
Transportation
Food Service
Pilot Programs
Adult Education
Textbooks
Employee Benefits

37 of 70

38 of 70

BSC

39 of 70

EFA Weightings

Kindergarten 1.00

Primary (1-3) 1.00

Elementary (4-8) 1.00

High School (9-12) 1.00

CTE 1.29

TMH 2.04

Speech 1.90

EH 2.04

EMH 1.74

LD 1.74

HH 2.57

VH 2.57

OH 2.04

Autism 2.57

Homebound 1.00

40 of 70

Gifted and Talented (0.15)
Academic Assistance (0.15)
Dual Credit Enrollment (0.15)
Limited English Proficiency (0.20)
Pupils in Poverty (0.20)

Add-on Weightings

‘

41 of 70

The aggregate number of days in membership divided by the number of days school is in session

Example:

Average Daily Membership (ADM)

‘

42 of 70

Calculated by taking the ADM and multiplying by the weighting for that category

Weighted Pupil Units (WPU)

‘

43 of 70

Base Student Cost (BSC) x Weighted Pupil Units (WPU) = Total EFA Funding

Example:

BSC = $2,516

WPU = 584.11

Total EFA Funding = $1,469,620.76

EFA Formula

‘

44 of 70

EFA Calculation Spreadsheet

					Classification
Classification		ADM/counts	Weighting	WPUs	Total	Jul

Kindergarten (K)	3311	17.00	1.00	17.00	42,313.00	3,526.08
Primary (P)	3312	52.00	1.00	52.00	129,428.00	10,785.67
Elementary (EL)	3313	33.00	1.00	33.00	82,137.00	6,844.75
High School (HS)	3314	-	1.00	-	-	-
Educable Mentally Handicapped (EM)	3322	-	1.74	-	-	-
Learning Disabilities (LD, DD, OHI)	3323	3.00	1.74	5.22	12,992.58	1,082.72
Trainable Mentally Handicapped (TM, PMD)	3315	-	2.04	-	-	-
Emotionally Handicapped (EH)	3321	-	2.04	-	-	-
Orthopedically Handicapped (OH, TBI)	3326	-	2.04	-	-	-
Visually Handicapped (VH)	3325	-	2.57	-	-	-
Autism (AU)	3331	3.00	2.57	7.71	19,190.19	1,599.18
Hearing Handicapped (HH)	3324	-	2.57	-	-	-
Speech Handicapped (SP)	3316	2.00	1.90	3.80	9,458.20	788.18
Homebound (HO)	3317	-	1.00	-	-	-
Career and Technology	3327	-	1.29	-	-	-
High Achieving	3332	1.00	0.15	0.15	373.35	31.11
Academic Assistance	3351	22.00	0.15	3.30	8,213.70	684.48
Dual Enrollment	3353	-	0.15	-	-	-
Limited English Proficiency	3334	-	0.20	-	-	-
Pupils in Poverty	3352	74.00	0.20	14.80	36,837.20	3,069.77


Total ADM		110.00		136.98	340,943.22	28,411.94

45 of 70

Eighty-five percent of the funds appropriated through state and local effort for each weighted classification shall be spent in direct and indirect aid in the specific area of the program planned to serve those children who generated the funds.

Exception- Speech Classification

(SECTION 59-20-50 (3))

Audit Requirement

‘

46 of 70

The state allocation to support base student cost is a fixed appropriation. When across the state there is an increase on WPUs beyond the projections used for the appropriation, the base student cost amount must be reduced in order to not exceed the total fund allocation.

When the amount that should be provided for distribution to the various school districts totals more than the amount appropriated for such purposes, SCDE shall reduce each school district entitlement by an equal amount per weighted pupil so as to bring the total disbursements in to conformity with the total funds appropriated for this purpose (Proviso 1.4)

What Does it Mean to Cap BSC?

‘

47 of 70

Questions???

48 of 70

1A.49. (SDE-EIA: South Carolina Public Charter School Funding) The funds appropriated in Part IA,

Section VIII.H.- South Carolina Public Charter School Statewide Sponsor must be allocated in the following manner to students at charter schools within the South Carolina Public Charter School District or within a registered Institution of Higher Education: Pupils enrolled in virtual charter schools sponsored by the South Carolina Public Charter School District or a registered Institution of Higher Education shall receive $1,900 per weighted pupil and pupils enrolled in brick and mortar charter schools sponsored by the South Carolina Public Charter School District or a registered Institution of Higher Education shall receive $3,600 per weighted pupil. Three and four year old students with a disability, who are eligible for services under IDEA and enrolled in brick and mortar charter schools sponsored by the South Carolina Public Charter School District or registered IHE, shall receive $3,600 per student for brick and mortar charter schools. Three and four year old students with a disability, who are eligible for serves under IDEA and enrolled in charter schools sponsored by the South Carolina Public Charter School District or a registered IHE, shall be included in student counts for the South Carolina Public Charter School District and registered IHE's solely for purposes of funding under this proviso. Any unexpended funds, not to exceed ten percent of the prior year appropriation, must be carried forward from the prior fiscal year and expended for the same purpose. Any unexpended funds exceeding ten percent of the prior year appropriation must be transferred to the Charter School Facility Revolving Loan Program established in Section 59-40-175. For Fiscal Year 2021-22, the timelines set forth for ruling on charter school applications are extended for sixty calendar days for all applications submitted to the South Carolina Public Charter School District if the district determines that an applicant should be permitted to amend its application to meet the requirements of Section 59-40-60 and Section 59-40-70, of the 1976 Code, based on an applicant's proposal to address an existing achievement gap utilizing an evidence-based educational program in an underserved geographical area of the state including, but not limited to, charter schools proposed to be located in any school district that is a plaintiff in the Abbeville law suit. The South Carolina Public Charter School District shall report to the Senate Finance Committee and the House Ways and Means Committee on the outcomes of this extended time for a hearing at the end of the application cycle.

Proviso 1A.49

‘

49 of 70

Proviso 1A.49

Classification	ADM/counts	Weighting	WPUs	Total	Jul

Kindergarten (K)	17.00	1.00	17.00	61,200.00	5,100.00
Primary (P)	52.00	1.00	52.00	187,200.00	15,600.00
Elementary (EL)	33.00	1.00	33.00	118,800.00	9,900.00
High School (HS)	-	1.00	-	-	-
Educable Mentally Handicapped (EM)	-	1.74	-	-	-
Learning Disabilities (LD, DD, OHI)	3.00	1.74	5.22	18,792.00	1,566.00
Trainable Mentally Handicapped (TM, PMD)	-	2.04	-	-	-
Emotionally Handicapped (EH)	-	2.04	-	-	-
Orthopedically Handicapped (OH, TBI)	-	2.04	-	-	-
Visually Handicapped (VH)	-	2.57	-	-	-
Autism (AU)	3.00	2.57	7.71	27,756.00	2,313.00
Hearing Handicapped (HH)	-	2.57	-	-	-
Speech Handicapped (SP)	2.00	1.90	3.80	13,680.00	1,140.00
Homebound (HO)	-	1.00	-	-	-
Career and Technology	-	1.29	-	-	-
High Achieving	1.00	0.15	0.15	540.00	45.00
Academic Assistance	22.00	0.15	3.30	11,880.00	990.00
Dual Enrollment	-	0.15	-	-	-
Limited English Proficiency	-	0.20	-	-	-
Pupils in Poverty	74.00	0.20	14.80	53,280.00	4,440.00


Total ADM	110.00		136.98	493,128.00	41,094.00

50 of 70

Website

Revenue Per Pupil

	B&M	Virtual
EFA	$ 2,516	$ 2,516
Proviso 1A.49	$ 3,600	$ 1,900
Total	$ 6,116	$ 4,416

‘

51 of 70

Questions???

52 of 70

The Education Improvement Act of 1984 (EIA)

53 of 70

Blueprint for public education
One-cent sales tax

Increase performance by raising standards
Strengthen teaching and testing of skills
Elevate teaching profession
Improve leadership, management, and fiscal efficiency
Quality controls and productivity
Partnerships among schools, parents, community and business
Provide optimal student learning environment

History

‘

54 of 70

Funded Programs

1984: 19
Current: around 30

Major funded programs

Teacher Salary Increase (3550)
Students at Risk (3538)
National Board Supplement (3532)

History

‘

55 of 70

EFA: standard formula

District WPU x BSC = district allocation

EIA: formulas based on proviso

Aid To Districts (3597): allocation based on district prior year 135-day ADM and poverty index
Students At Risk (3538): allocation based on district prior year 135-day WPU in need of ACAS and poverty index

EIA vs. EFA

‘

56 of 70

Data from SCDE Program Office
EIA cash balance
Revenues allocated in specific periods

Quarterly: Apple Tag (3193)
Annually: Teacher of the Year (3533)

SCDE Financial Services monthly newsletter

Timing of EIA Revenues

‘

57 of 70

This funding manual is designed to provide the user with an organized, informative source of programmatic guidelines and expenditure guidelines associated with the various funding programs for South Carolina public schools.
Funding levels and allowed expenditures
Education Finance Act of 1977 (Act 163)
Education Improvement Act of 1984
State restricted funding
Education lottery act programs
Federally funded programs
Link to 20-21 Funding Manual

SCDE Funding Manual

‘

58 of 70

Proviso 1A.62
Public school classroom teacher, teachers employed at special schools, and teachers who work with teachers

Group 1:

Made an initial application to NBPTS prior to July 1, 2010
Eligible for the supplement at the $7500 level for the length of their national ten-year [Renewal] certificate
Eligible for the supplement at the $5000 level for the length of their national five-year [MOC] certificate

National Board Certification Incentive

‘

59 of 70

Group 2:

Made an initial application to NBPTS between July 1, 2010, and June 30, 2018
Eligible for the supplement at the $5000 level for the length of their national certificate (certificates could be five or ten years depending on whether the NBCT completed the ten Entry or four Component process and Renewal or MOC)

Group 3:

Made an initial application to NBPTS between July 1, 2018, and June 30, 2021, and certified in fall 2018, 2019, or 2020
Eligible for the supplement at the $5000 level for the remainder of their national certificate (all certificates will be five years in length)
SCDE will not provide payment for past years in which they were not eligible for the supplement (FY19, FY20, FY21)
Can complete the MOC process and continue to receive the supplement at the $5000 level

National Board Certification

‘

60 of 70

Group 4:

Made an initial application after July 1, 2021
Eligible for the supplement at the $5000 level for the length of their national certificate(s)

National Board Certification

‘

61 of 70

School-based non-administrative personnel who work with classroom teachers
School-based personnel not requiring principal/administrative certification
PC: 03-12, 17, 44, 87 and 97

NBC Funded Positions

‘

62 of 70

Questions???

63 of 70

Proviso 1A.9
Offset expenses incurred by eligible employees for supplies directly related to the education of students
Allocation of $275 will be made to each eligible individual who is employed by a school district or a special school as of November 30 of the current fiscal year
Eligible position codes: 03-11, 17, 18 and 23
Funding by check or direct deposit separate from regular payroll

Teacher Supply Funding

‘