The Reporting of PerPupil Transportation Expenses Under ESSA - - PDF document

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The Reporting of PerPupil Transportation Expenses Under ESSA - - PDF document

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The Reporting of PerPupil Transportation Expenses Under ESSA Patrick Dean, Dean Transportation Reid Oyster, Apple Bus Company Richard Kelly, National School Transportation Association Stephen Cornman, U.S. Dept. of Ed. Tammy Lehmen,

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20190319 | 7317.2 1

The Reporting of Per‐Pupil Transportation Expenses Under ESSA

Patrick Dean, Dean Transportation Reid Oyster, Apple Bus Company Richard Kelly, National School Transportation Association Stephen Cornman, U.S. Dept. of Ed. Tammy Lehmen, Missouri Dept. of Ed. National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

Evolution of Today’s Topic

  • NSTA discovered a wide variety of methods to arrive at “school

transportation costs”

  • Search for a uniform standard led to development of NSTA’s School

Transportation Cost Analysis Tool

  • The evolution of ESSA, SLFS, and the Per‐Pupil Transportation Cost

Reporting Requirement showed need for guidance from U.S. Dept. of Ed.

  • Meetings with U.S. Dept. of Ed., Office of State Support
  • Posting and publication of NSTA School Transportation Cost Analysis Tool

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

Presentation Outline

  • 1. Overview of ESSA, SLFS, and Per‐Pupil Transportation Cost Reporting
  • Stephen Cornman, U.S. Dept. of Education, NCES
  • 2. Determining the True Cost of School Transportation
  • Patrick Dean, Dean Transportation, NSTA
  • Reid Oyster, Apple Bus, NSTA
  • 3. Overview of State Efforts to Report Per‐Pupil Transportation Costs
  • Tammy Lehmen, Missouri Dept. of Education
  • 4. Questions and Discussion

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

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March 18, 2019 Washington, DC

The Every Student Succeeds Act (ESSA) and the School-Level Finance Survey (SLFS)

Stephen Q. Cornman (NCES), David Gromos, Stephen Wheeler, Osei Ampadu, Laura D’Antonio (Census Bureau), Lei Zhou (Activate Research)

Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA) Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA)

  • The ESEA now requires that per-pupil expenditures be reported
  • n annual State and LEA report cards:

“The per-pupil expenditures of Federal, State, and local funds, including actual personnel expenditures and actual nonpersonnel expenditures of Federal, State, and local funds disaggregated by source of funds, for each local education agency and each school in the State for the preceding fiscal year.” §1111(h)(1)(C)(x) and (h)(2)(C) of ESEA, as amended by ESSA through P.L. 114–95, enacted December 10, 2015.

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Elementary and Secondary Education Act of 1965 (ESEA), as amended by the Every Student Succeeds Act (ESSA)

  • The ESEA also requires that LEA report cards include the same

information for the LEA and each school served by the LEA. (ESEA section 1111(h)(2)(C)).

ESSA Reporting Timeline

  • As stated in the June 28, 2017, Dear Colleague Letter, the U.S.

Department of Education is giving States and LEAs until the 2018-19 school year to report on annual report cards regarding per-pupil expenditures as described on the previous slide.

Expenditures reported pursuant to the ESEA

  • The ESEA requires reporting of “actual personnel expenditures

and actual nonpersonnel expenditures” for public elementary and secondary education.

  • “Actual personnel expenditures and nonpersonnel expenditures”

for public elementary and secondary education may be defined consistently with Current Expenditures on the NPEFS and F-33 surveys.

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Current Expenditures on NPEFS and F-33

  • Definition in NPEFS and F-33: “Current expenditures” are

expenditures for the day-to-day operation of schools and school districts for public elementary and secondary education.

Functions Included Functions Included

(continued)

Excluded

Instruction Instructional staff support services

Programs outside of PK-12, e.g. community services

Student support services Student transportation

Adult education

General administration School administration Operation and maintenance of plant Other support services (e.g. business/central services) Food services Enterprise operations

Current Expenditures on NPEFS and F-33

Objects included Excluded Expenditures for objects of staff salaries and benefits, supplies, and purchased services Expenditures associated with repaying debts and capital outlays (e.g., purchases of land, school construction, and equipment) Payments to private schools,

  • ther LEAs, and charter schools
  • utside of the school district

Current Expenditures per Pupil on NPEFS/F-33

  • For publication purposes, the equation for current expenditures per

pupil for NPEFS and F-33 is:

Expenditures per pupil = Current Expenditures _________________ Membership

  • This equation may also be used for reporting per-pupil

expenditures on State and LEA report cards.

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Current Expenditures per Pupil

  • Although not required by ESSA, the burden in producing

current expenditures per pupil for the State and LEA report cards can be greatly reduced if you use the already-existing equation for NPEFS, and F-33.

  • Single statewide procedure to calculate current expenditures per

pupil may be advisable because it makes data uniform, understandable, and comparable across LEAs.

Disaggregation of current expenditures based on revenue source on NPEFS & State report cards; on F-33 & LEA cards

  • NPEFS requests current expenditures based on state/local vs.

federal sources of revenue:

  • Current expenditures paid from state and local funds (CE1)
  • Current expenditures paid from federal funds (CE2)
  • F-33 requests current expenditures based on state/local vs. federal

sources of revenue:

  • Current expenditures for elementary-secondary education programs paid from

state and local funds (CE1)

  • Current expenditures for elementary-secondary education programs paid from

federal funds (CE2)

Current expenditures based on revenues from private sources

  • On NPEFS and F-33 expenditures from private contributions

should be included within expenditure data.

  • Flexibility may exist on including private contributions in

current expenditure per pupil calculations.

  • An SEA may want to clarify how the state treats current

expenditures paid from private sources within its per pupil expenditure reporting procedures.

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Federal funds intended to replace local tax revenues

  • On NPEFS and F-33, expenditures from Federal funds intended

to replace local tax revenues (e.g., Impact Aid, payments in lieu

  • f taxes (PILT)) are included in State and local sources of

revenue; and reported in Current Expenditures paid from State and Local Funds (CE1 ).

  • An SEA may have flexibility with respect to how it treats Federal

funds intended to replace local tax revenues.

  • An SEA may want to clarify how the state treats current

expenditures paid from federal funds intended to replace local tax revenues within its per pupil expenditure reporting procedures.

School-Level Finance Survey (SLFS)

School-Level Finance Survey (SLFS)

  • SLFS is an extension of two existing collections being conducted by NCES in

collaboration with the Census Bureau: the School District Finance Survey (F-33) and the state-level National Public Education Financial Survey (NPEFS).

  • SLFS is essentially an expansion of F-33 survey to include all current expenditure

variables at the school level.

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Why consider participating in SLFS?

  • Advantages of Participating in SLFS:
  • Opportunity to work with NCES and Census to reconcile data

issues/anomalies

  • Technical help from NCES and Census Bureau will likely improve

data quality at school level

  • Facilitates compliance with ESSA expenditures per pupil provision
  • Expands knowledge base

States Committed to Participating in SLFS

  • Alabama
  • Arkansas
  • Connecticut
  • Colorado
  • Florida
  • Georgia
  • Hawaii
  • Indiana
  • Kentucky
  • Louisiana
  • Maine
  • Maryland
  • Michigan
  • Missouri
  • Montana
  • New Jersey
  • North Carolina
  • Ohio
  • Oklahoma
  • Rhode Island
  • South Carolina
  • Utah
  • Wyoming

Pilot School-Level Finance Survey (SLFS)

  • Pilot SLFS was an experiment! Can school-level finance data be

efficiently and effectively collected?

  • OMB clearance for pilot
  • Up to 15 SEAs could submit FY 14 data
  • Up to 20 SEAs could submit FY 15 data
  • First-year R&D report (based on FY 14 SLFS data) was released in

April, 2018

  • First-year R&D report: https://ies.ed.gov/pubsearch/pubsinfo.asp?pubid=2018305
  • Second-year R&D report (based on FY 14 and FY 15 SLFS data) is

expected to be released in Spring of 2019

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Reporting School-Level Expenditures on SLFS

  • On pilot SLFS form there are 4 “core” variables and 2 “exhibit”

variables for personnel expenditures.

  • On pilot form there are 5 “core” variables and 4 “exhibit”

variables for nonpersonnel expenditures. *

  • New SLFS variables:
  • All current expenditures under ESSA “expenditures per pupil”

provision

  • Special focus on current expenditures borne by the central office at

the LEA level (i.e., “districtwide” current expenditures). (*shows inconsistencies with LEA report cards)

FY 18-FY 20 SLFS Approved by OMB (November 2018)

  • Total current expenditures collected for each school-now

analogous to the ESSA expenditures per pupil provision.

  • The 60-day public comment period ended on October 15, 2018.

The supporting statements, the communication materials, and the responses to the 60 day comment period can be viewed at:

https://www.regulations.gov/document?D=ED-2018-ICCD-0084-0010.

  • The final, 30-day public comment period ended on November

15, 2018. https://www.regulations.gov/docket?D=ED-2018-ICCD-0084

  • Census will open FY 18 collection at end of March, 2019.

New Variables for SLFS Data Collection Instrument

(comprises all school-level current expenditures, ensures consistency with ESSA)

Elementary-Secondary Education Instructional Programs (PreK-12) Salaries (object series 100) Employee benefits (object series 200) Total (all current

  • peration
  • bjects)

Instruction (function 1000) Support services, pupils (function 2100) Support services, instructional staff (function 2200) Support services, general administration (function 2300) Support services, school administration (function 2400) Support services, operation and maintenance of plant (function 2600) Support services, student transportation (function 2700) Business/central/other support services (functions 2500 and 2900)

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New Variables for SLFS Data Collection Instrument

(comprises all school-level current expenditures, ensures consistency with ESSA)

Elementary- Secondary Non Instructional Programs Salaries (object series 100) Employee benefits (object series 200) Total (all current

  • peration objects)

Food services (function 3100) Enterprise operations (function 3200) NA Other NA NA Districtwide current expenditures NA NA

New Variables for SLFS Data Collection Instrument

(Exhibits and Special Items)

Exhibits and Special Items Amount Teacher salaries (function 1000: objects 1X1 and 1X3) Instructional aide salaries (function 1000: objects 1X2) Improvement of instruction (function 2210: objects 300-490, 530-550, 580, 600- 620, 640-650, 730, 790, 810, and 890) Library and media services (function 2220: objects 300-490, 530-550, 580, 600- 620, 640-650, 730, 790, 810, and 890) Books and periodicals (functions 1000 and 2220: object 640) Technology-related supplies and purchased services (ALL functions: objects 351, 352, 432, 443, 530, and 650) Technology-related hardware (ALL functions: object 734) Technology-related software (ALL functions: object 735)

Support services: divided into seven sub-functions such as student transportation expenditures

  • student transportation expenditures─Expenditures for

vehicle operation, monitoring riders, and vehicle servicing and maintenance.

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National School Transportation Association

Patrick Dean, Dean Transportation, NSTA Reid Oyster, Apple Bus, NSTA Richard Kelly, RC Kelly Law Associates, NSTA

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

NSTA School Transportation Association Cost Analysis Tool

This analysis tool was designed to assist school district officials in determining the actual annual cost of operation of their transportation fleet, in order to provide accurate figures for reporting and comparison. Because of varying state regulations and regional practices, some districts may have costs not represented below; be sure to figure those costs in as well. Also remember to deduct from the line items any costs that would remain under contracted

  • service. (For example, if you would continue to employ a mechanic to work
  • n vehicles not used for student transportation, deduct that person’s pay and

benefits from the appropriate lines.) Use figures for the most recent complete school or fiscal year.

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

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National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

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National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

The Every Student Succeeds Act (ESSA) and the School-Level Finance Survey (SLFS)

March 2019 Tammy Lehmen, Director, School Finance

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  • Starting with the 2018‐19 fiscal year district/charter schools will be required to

record revenues and expenditures in a manner to allow for the total current expenditure dollar amount to be categorized by federal, state, and local funds by building/location. The dollar amount generated by category and building/location will be divided by PK‐12 September Membership.

  • Using September Membership will allow Non‐Resident Enrollment will flow

back to the resident district that has the expenditure for educating the student.

Missouri

  • Missouri is specifying the Revenue and Function codes that must be reported

at a building level.

  • Only buildings in which student enrollment and attendance data is reported is allowed.
  • District wide cost reported to other codes will be broken out by building using a percent

membership.

Missouri

  • Missouri is only allowing buildings in which student enrollment and

attendance to be reported to be used to code expenditures so that the expenditures can be tied to other student data and student performance if we choose to do so in the future.

Missouri

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  • Revenues required to be reported at a building level include:
  • Tuition Revenue
  • Student Activities Revenue

Missouri

  • Expenditures required to be reported at a building level include:
  • PK‐12 Instruction
  • Tuition Payments
  • Support Services – Students
  • Building Level Administration

Missouri

  • Expenditures not required to be reported at a building

level include:

  • Executive Administration
  • Support Services – School Administration
  • Transportation
  • Food Service
  • Community Services
  • Facilities Acquisition and Construction
  • Debt

Missouri

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  • Revenue and expenditures are being offset as appropriate depending on which district

has the student in their student count.

  • If a district/charter school is receiving tuition for a student the revenue received is subtracted from

the instructional expenditure since the student is not included in the districts membership.

  • This ultimately will result in the resident district including the expenditure and the student in their

per pupil building level current expenditure calculation.

Missouri

  • If the district or charter school operates a program at a district/charter level

versus a building level and cannot specifically identify cost to the building level, it will still be necessary to record those expenditures at a building level.

  • For most expenditures of this nature which may occur in a district or charter

school, the district/charter school is asked that these expenditures be prorated amongst the appropriate building/location.

Missouri

  • Districts/charter schools are also required to report all expenditures with a

source code. Source code categories include:

  • Local
  • County
  • State
  • Federal

Missouri

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Tammy Lehmen Director, School Finance (573) 751‐0357 Tammy.lehmen@dese.mo.gov Questions?

Discussion

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

Looking for more information?

Contact National School Transportation Association: info@yellowbuses.org or 703‐684‐3200

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2

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Thank you!

National School Transportation Association

703‐684‐3200 | info@yellowbuses.org | www.yellowbuses.org

20190319 | 7317.2