Transcript 15-11a MPPandLCAP PPT 02262015 DBUG (pptx)

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12-13 Award
Level
Unduplicated Count
English Learners
Low Income
Foster Youth
Home-to-School Transportation
Add-ons
Targeted Instructional Improvement Block Grant
Concentration Grant*
Supplemental Grant
Grade Span Adjustment
ADA
K-3
9-12
Base Grant
(by grade span)
Necessary
Small
School
Adjusted
Base
Grant
*Unduplicated Pupil Percentage (UPP) must be above 55%
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There are multiple calculations during Transition….
Target Calculation – the funding goal, where we should be
Economic Recovery Target (ERT): Provides additional funding for
those LEAs that would have received more under undeficited
revenue limits (RL) & categorical programs, when compared to
LCFF. Calculated one-time as part of 2013-14 calculation and
funded over 8 years (additional 1/8 each year).
Transition-only Calculations Floor: where we were before LCFF
Remaining Need & Gap: the difference between the Target
and Floor & the funded portion of the difference
Minimum State Aid (MSA)*: the protection from the change
in funding methodology from RL to LCFF
*Only exists until statewide full implementation as currently written in statute.
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The level of funding to ensure that LEAs receive at least
the same amount in state aid as they received in 2012-13,
adjusted for changes in ADA and property taxes.
10.18% of LEAs received Additional State Aid in 2013-14
Primarily occurs for:
Basic Aid districts because categorical funding was not
previously being offset by local property taxes.
Necessary Small School districts because of loss of eligibility
under new eligibility rules.
It may occur under other infrequent/unusual situations.
Exists only during transition as legislation is currently written.
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MPP is the lowest level of increased or
improved services for unduplicated students
A minimum, not a maximum
Services funded with LCFF
Not federal or other restricted
Services are above those provided for all
students (base program)
Not above services in prior year
Not a maintenance of effort calculation
In the LCAP year
Not the current year
Can calculate additional years for transition planning
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The MPP calculation is:
%
*Less TIIG and Transportation
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Components
Base / NSS
Grade Span Adj.
Amount
$ 96,000,000
3,000,000
Supplemental
12,000,000
Concentration
2,000,000
TIIG & Transportation
1,000,000
ERT
1,000,000
Total LCFF
Total LCFF
- TIIG/Transp.
- S&C
--------------All other LCFF
$ 115,000,000
S&C
$ 14,000,000
-------------- =
100,000,000
14.00%
MPP
$ 115,000,000
-1,000,000
-14,000,000
-------------$ 100,000,000
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Part of the LCFF Transition total is attributed to Supplemental and
Concentration for purposes of the MPP calculation
Compare prior year spending for increased or improved services to
unduplicated pupils to the Target S & C amount
If spending more than Target S & C
= Target S & C
If spending less than Target S & C
= PY spending
+ part of difference (Gap %) between PY spending and Target S & C
Do the math during transition, even when Floor is above Target
Increased or improved services
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LCFF components are:
TARGET
Base + GSA
Supplemental
Concentration
TIIG & Transp.
TOTAL
FLOOR
TRANSITION
FLOOR
CY Gap funding
ERT
Add’l St.Aid-MSA
TOTAL
$9,000,000
1,000,000
100,000
400,000
$10,500,000
PY spent on
unduplicated pupils
$600,000
CY Gap %
20%
8,500,000
$8,500,000
400,000
100,000
500,000
$9,500,000
What is the
S&C and
MPP?
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1.
2.
3.
Target S & C
Est. PY expenditures for
unduplicated pupils
Balance to target
$1,100,000
600,000
-----------500,000
(step 1 – step 2)
4.
Portion of balance
(step 3 x Gap %)
5.
Est. S & C
(step 2 + step 4)
6.
x 20.00%
100,000
------------700,000
All other LCFF (no TIIG/Transp)
LCFF total
9,500,000
- TIIG/Transp. - 400,000
- Est. S&C
- 700,000
All other LCFF 8,400,000
7. MPP (step 5 ÷ step 6)
÷
8,400,000
= 8.3%
• Estimate
Prior year
spending
Plus portion
of balance
• Balance x Gap %
to Target
S&C
S&C
MPP
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LCFF components are:
TARGET
Base + GSA
Supplemental
Concentration
TIIG & Transp.
TOTAL
$9,000,000
1,000,000
100,000
400,000
$10,500,000
FLOOR
12,500,000
TRANSITION
TARGET
ERT
Add’l St.Aid-MSA
TOTAL
$10,500,000
100,000
500,000
$11,100,000
PY spent on
unduplicated pupils
$600,000
CY Gap %
20%
What is the
S&C and
MPP?
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1.
2.
3.
Target S & C
Est. PY expenditures for
unduplicated pupils
Balance to target
$1,100,000
600,000
-----------500,000
(step 1 – step 2)
4.
Portion of balance
(step 3 x Gap %)
5.
Est. S & C
(step 2 + step 4)
6.
MPP
(step 5 ÷ step 6)
Plus portion
of balance
• Balance x Gap %
to Target
S&C
S&C
All other LCFF (no TIIG/Transp)
LCFF total
11,100,000
- TIIG/Transp. - 400,000
- Est. S&C
- 700,000
All other LCFF 10,000,000
7.
x 20.00%
100,000
------------700,000
Prior year
spending
• Estimate
÷
10,000,000
= 7.0%
MPP
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Minimum Proportionality Percentage (MPP):
Summary Supplemental & Concentration Grant
2013-14
1.
810,869
from Calculator tab
2.
Prior Year (estimated) Expenditures for
Unduplicated Pupils above what was spent on
services for all pupils
Prior Year EIA expenditures
2014-15 py exp (2013-14 exp) must >= 2012-13 EIA exp
3.
Difference [1] less [2]
4.
Estimated Additional Supplemental &
Concentration Grant Funding
[3] * GAP funding rate
GAP funding rate
5.
2015-16**
2016-17**
785,040
767,827
150,000
300,000
450,000
660,869
485,040
317,827
195,353
100,306
80,982
29.56%
20.68%
25.48%
345,353
400,306
530,982
7,923,642
7,831,342
7,787,624
8,841,665
8,804,318
8,891,276
103,681
TRUE
Estimated Supplemental and Concentration
Grant Funding [2] plus [4] (unless [3]<0 then [1])
LCAP Section 3, Part C
6.
2014-15
LCFF Target Supplemental & Concentration Grant
Funding
Enter PY spending
estimates. Please pause
for thought..
Step 5 is S & C
Base Funding
LCFF Phase-In Entitlement less [5],
excludes Targeted Instructional Improvement &
Transportation
LCFF Phase-In Entitlement
7/8. Minimum Proportionality Percentage*
[5] / [6]
LCAP Section 3, Part D
Step 7 is MPP
4.36%
5.11%
6.82%
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LEAs must complete an Annual Update table for each of the
LEA’s goals for the current year…
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Why track?
Need to list estimates in LCAP Annual Update
Budgeted Expenditures
Estimated Actual Annual Expenditures
Need estimates for Minimum Proportionality
Percentage (MPP) calculations
To prepare for your audit
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