Transcript Hudson City School District

Hudson City School District
Expenditure Flow Model
Presentation
September 12, 2005
Purpose & Uses
• To categorize and report expenses related to
the education of students.
• EFM (Expenditure Flow Model) is the
source of the Annual Spending Per Pupil
numbers that appear on the Local Report
Cards and the Trend Data Reports.
What is Included
• Not all expenditures accounted for by
school districts are included in the model.
– Only the expenditures from revenue generating
activities are included (ie. school lunchroom).
EFM functions
• The EFM recognizes that school districts perform
common functions.
• Functions are the activities or services that are
performed to accomplish the objectives of a
school district.
• The EFM data, then, is comprised of the five
functions or sub-categories for analysis.
–
–
–
–
–
Administration
Operations Support
Staff Support
Pupil Support
Instruction
Five Functions Defined
1. Administration – costs that do not deal directly
with education of the students & encompass
planning, research, information services, staff
services, etc.
2. Operations Support (Building)– costs that are
comprised of plant maintenance, transportation,
food service, etc.
3. Staff Support – costs that include in-service for
district staff, instructional improvements,
meetings expenses for staff, etc.
Five Functions Defined (cont.)
4. Pupil Support – costs that include guidance
services, health services, psychological services,
speech pathology services, speech & audiology
services, attendance & any social work
activities, etc.
5. Instruction – costs that are the cornerstone of
teaching and learning and include teachers,
teacher aides, classroom materials, computers,
textbooks, etc.
FY2005 Hudson CSD Data
2005 LRC
2006 LRC
Fiscal
$
%
Fiscal
%
Year
+/+/Year alloc.
2004 FY2004 FY2004 2005 EPP
Admin.
$1,062
-$8
-1%
$1,054
11%
Operations
$1,706 $102
6%
$1,808
18%
Classroom
$6,902 $215
3%
$7,116
71%
Staff Support
$338
$70
21%
$409
4%
Pupil Support
$1,115
$36
3%
$1,151
12%
Instruction
$5,448 $108
2%
$5,557
56%
TOTAL:
$9,670 $309
3%
$9,978
100%
Admin.
11%
Operations
18%
Classroom
71%
5-Year Comparison
Hudson CSD Exp Per Pupil
$12,000
$10,000
$8,000
$1,062
$1,054
$1,706
$1,808
$958
$972
$1,605
$1,613
$1,646
$6,048
$6,304
$6,597
$6,902
$7,116
FY2001
$8,584
FY2002
$8,875
FY2003
$9,215
FY2004
$9,670
FY2005
$9,978
$931
$6,000
$4,000
$2,000
$0
Classroom
Operations
Admin
Expenditure Per Pupil – FY2004 (LRC 2005)
(Summit County Schools)
#
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
DISTRICT
RANK
Total
RANK
Classroom
RANK
Akron
1
1
2
Woodridge
3
Revere
4
T winsburg
5
Mogadore
6
Springfield
7
Barberton
8
Cuyahoga Falls
9
Nordonia
10
Copley-Fairlawn
11
T allmadge
12
Green
13
Stow-Munroe Falls
14
Coventry
15
Manchester
16
Norton
17
O HIO
--
$7,341
$6,901
$6,416
$6,096
$6,008
$5,809
$6,174
$6,253
$6,097
$5,857
$5,995
$5,948
$5,588
$5,632
$4,969
$4,766
$4,879
$6,048
6
Hudson
$10,129
$9,670
$9,460
$9,428
$8,815
$8,754
$8,688
$8,665
$8,454
$8,420
$8,381
$8,275
$7,960
$7,880
$7,163
$7,158
$7,127
$8,755
2
3
7
8
12
5
4
6
11
9
10
14
13
15
17
16
--
5
1
4
3
2
14
13
11
12
10
8
17
16
7
9
15
--
Admin
1,047
1,062
1,327
1,138
1,189
1,269
821
826
878
859
887
1,004
741
774
1,046
959
813
1,040
RANK
Operations
2
$1,741
$1,706
$1,717
$2,193
$1,618
$1,675
$1,693
$1,586
$1,479
$1,703
$1,498
$1,324
$1,632
$1,473
$1,149
$1,434
$1,434
$1,666
4
3
1
9
7
6
10
12
5
11
16
8
13
17
14
15
--
Exp Per Pupil – FY2004 (LRC 2005) (Cuy. Co. Schools)
#
Dist rict
RANK
Total
RANK
CLASS
RANK
Admin
RANK
OP ER
1
Beachwood
1
$18,685
1
$11,942
1
$2,689
1
$4,055
2
Cuyahoga Height s
2
$17,042
2
$10,843
2
$2,213
3
$3,986
3
Orange
3
$15,573
3
$10,600
5
$1,725
4
$3,248
4
Cleveland Ht s-Univ.
4
$14,442
5
$8,847
7
$1,597
2
$3,998
5
Shaker Height s
5
$13,719
4
$8,874
4
$1,742
6
$3,102
6
Warrensville Ht s
6
$11,768
12
$7,469
3
$1,900
9
$2,399
7
Mayfield
7
$11,488
6
$8,144
20
$1,149
11
$2,196
8
Independence
8
$11,405
7
$7,942
13
$1,284
12
$2,179
9
Bedford
9
$11,158
22
$6,623
11
$1,416
5
$3,120
10
Cleveland
10
$11,121
8
$7,911
24
$1,085
14
$2,126
11
Solon
11
$10,820
9
$7,628
25
$1,081
16
$2,111
12
East Cleveland
12
$10,680
15
$7,155
6
$1,723
22
$1,802
13
Sout h Euclid-Lynd
13
$10,664
17
$7,009
16
$1,208
7
$2,447
14
West lake
14
$10,601
11
$7,475
26
$1,080
17
$2,047
15
Fairview P ark
15
$10,351
10
$7,490
21
$1,138
25
$1,725
16
Euclid
16
$10,335
19
$6,959
14
$1,258
15
$2,119
17
Chagrin Falls
17
$10,305
18
$6,981
19
$1,185
13
$2,139
18
Bay Village
18
$10,247
16
$7,060
10
$1,467
26
$1,720
19
P arma
19
$10,069
23
$6,598
15
$1,241
10
$2,229
20
Rocky River
20
$10,028
21
$6,849
17
$1,204
18
$1,975
21
Lakewood
21
$9,816
13
$7,416
32
$819
28
$1,582
22
Nort h Olmst ed
22
$9,793
14
$7,288
29
$1,012
32
$1,492
23
Hudson
23
$9,670
20
$6,901
27
$1,062
27
$1,706
24
Berea
24
$9,443
24
$6,529
23
$1,091
21
$1,822
25
Richmond Height s
25
$9,415
29
$5,993
9
$1,495
20
$1,926
26
Brooklyn
26
$9,390
25
$6,306
8
$1,567
31
$1,516
27
Brecksville-Brdvw Ht s.
27
$9,199
26
$6,276
30
$962
19
$1,961
28
Olmst ed Falls
28
$8,926
27
$6,149
28
$1,045
24
$1,733
29
Maple Height s
29
$8,827
32
$5,189
18
$1,191
8
$2,447
30
Garfield Height s
30
$8,804
30
$5,720
12
$1,340
23
$1,744
31
St rongsville
31
$8,679
28
$6,002
22
$1,099
29
$1,578
32
Nort h Royalt on
32
$7,984
31
$5,568
31
$881
30
$1,535
O HIO
$8,755
$6,048
$1,040
$1,666
10-year History –
Selected Cuyahoga County Schools
20,000
18,000
16,000
14,000
12,000
10,000
8,000
6,000
4,000
2,000
0
FY95
FY96
FY97
FY98
FY99
FY00
FY01
FY02
Brecksville-Broadview Height
Chagrin Falls
Orange
Beachwood
Solon
Shaker Heights
Westlake
Hudson
OHIO
FY03
FY04
Works Cited
http://www.ode.state.oh.us/school_finance/handbooks/
finance_handbooks/EFM_Handbook.pdf
http://www.ode.state.oh.us/School_Finance/foundati
on/reports/exrevrpt.asp