Download - © Iowa Association of School Boards


School Finance 101

An introduction to school finance

IASB Pre-Convention Workshop

November 2021

© Iowa Association of School Boards 3

Every topic, every slide, although not

stated as topics revolve around:

• Meeting the needs of students

• Funding the educational priorities of

the district

• Understanding how Iowa school

finance helps to meet and fund

student needs and educational

priorities

Overriding Purpose


Patti Schroeder• Finance Support Director, IASB

• Email: [email protected]

• Phone: 515-247-7031

Jan Miller-Hook• Chief Financial Officer, Johnston Schools


• Phone: 515-278-0470

Sarah Sheeder• Director of Finance, Bd Secretary, Atlantic Schools


• Phone: 712-243-4252

mailto:[email protected]




1. Big Picture

2. Funding Silos – you can’t mix corn and beans

3. Enrollment matters – enrollment generates funding

4. Legislature - sets the funding pace

5. Spending authority – it’s the law; more important than cash

6. School finance formula – lots of building blocks, or one really looong equation

7. Property taxes – local ownership

8. Wrap up: Homework: Other Helpful Information

Agenda


1. Presentation Slides

2. IASB Standard 5: Fiscal Responsibility (incl. Competencies & Indicators of Best Practice)

3. Audit and Allow

4. Questions to Ask When Reviewing Your Monthly Financial Reports

5. Setting Board Budget Parameters

6. Funding Silos

7. DCPP, Certified Enrollments, UAB Amounts… And Solvency Ratio Information

8. FY 2020 New Money Amounts by School District

9. UAB/Solvency Ratio Matrix

10. FY 2020 Net Taxable Valuations Per Pupil (and District Total Tax Rate)

11. Homework

12. Glossary of Financial Terms

Packet Contents


Table Topics

Take a moment to introduceyourself to your table mates


The Big Picture


School Finance Context - Changes

IASB website

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Audit and Allow Handout

Sample Questions to Ask When Reviewing Your District Monthly

Financial Reports Handout

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– Approve certified budget/tax rates

Setting Board Budget Parameters Handout


Table Topics

Which Board Budget Parameter may be the “hottest” topic in your district during upcoming

budget deliberations?

Why?

Setting Board Budget Parameters Handout


Funding Silos – You can’t mix corn

and beans


Dillon’s Rule versus Home Rule

School Districts Dillon's Rule - Doctrine of enumerated powers to construe school board authority.

Meaning: Schools can only do what is expressly authorized in law or rule.

Iowa Code 274.3 (2016 Session) - New law that allows district to exercise any board

and implied power not inconsistent with the law…(Consider this Home-Rule Lite)

Meaning: There may be some oppurtunity to innovate if law doesn't prohibit it.

Cities/Counties Home Rule - Constitutional provision that provides cities/counties a broad

interpretation of authority.

Meaning: Cities and Counties can manage their own affairs as they deem appropriate

long as the law doesn't expressly prohibit it.


GAAP Funding Chart


Lots of different funds, BUT because of Dillon’s Rule – these funds are separate – can’t mix revenue or expenditures

TYPE CUSTODIAL FUNDS

FUND GENERAL MANAGEMENT PUBLIC STUDENT CAPITAL PHYSICAL PLANT DEBT ENTERPRISE INTERNAL TRUST & AGENCY

FUND FUND EDUCATION & ACTIVITY PROJECTS & EQUIPMENT SERVICE FUND SERVICE FUNDS

(Spending RECREATION LEVY FUND FUND LEVY FUND FUND

Authority) (PERL) SALES TAX (PPEL)

ADMISSIONS FEDERAL

ACTIVITY FEES STATE DEPARTMENT

REVENUES PROP. TAXES PROPERTY TAX PROPERTY TAX STUDENT FEES SALES TAX PROPERTY TAX PROPERTY TAX REIMBURSEMENTS DESIGNATED

STATE AID FUNDRAISING MEAL SALES GIFTS

GRANTS PROTECTIVE BOND Health & Dental

MISC INCOME EQUIPMENT PROCEEDS TRANSFERS TUITION Pemiums

FOR ATHLETICS (PPEL & Sales Tax) Other dept charges

SALARIES PROPERTY COMMUNITY SUPPORT CAPITAL PURCHASE AND PAYMENT FOOD SERVICE SELF INSURED

EMPLOYEE LIABILITY RECREATION CO-CURRIC. PROJECTS IMPROVEMENT OF OF HEALTH SPECIFIC

BENEFITS INSURANCE PLACES ACTIVITIES GROUNDS/BLDGS PRINCIPAL BREAKFAST & INSURANCE PURPOSES

EXPENDITURES SERVICES UNEMPLOYMENT CONSTRUCT/REPAIR AND LUNCH GOODS OR AND

MATERIALS & EARLY RETIRE PLAYGROUNDS ATHLETICS ANY PPEL BLDG LEASES INTEREST SERVICES PROJECTS

SUPPLIES BENEFITS CLUBS PURPOSE TECHNOLOGY ON DEBT CHILD CARE PROVIDED (SCHOLARSHIPS)

TRANSPORT ARBITRATION COMMUNITY ED BUSES FROM ONE DEPT (PTAS, BOOSTERS)

MEDIATION EQUIP > $500 TO ANOTHER

GOVERNMENTAL FUND PROPRIETARY FUND

Funding Silos Handout


Lots of different funds, BUT because of Dillon’s Rule – these funds are separate – can’t mix revenue or expenditures

Fu

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Shout Out

Which funding source(s) comes with “no strings attached”?

Which funding source(s) can be used to pay for district staff

compensation?

Why is this important to know? Funding Silos Handout


Enrollment matters- Enrollment generates funding


*Enrollments – COVID Had an Impact

• Enrollments down

by nearly 6,000

• Lots of

implications on

funding and

budget guarantee

• Will enrollments

bounce back?

• What’s happening

in your district?

490,094

484,159

470,000

475,000

480,000

485,000

490,000

495,000

2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024

Year of Fall Enrollment Count

Certified EnrollmentsActual Enrollment DE Projections


Last 10 Years: Overall enrollment up, but most districts down


Enrollment Impacting FY 2022

Enrollment

Size

Category

# of School

Districts

% of School

Districts

Enrollment

Total for

Category

% of

Enrollment

Average

Enrollment

Size

<250 24 7.3% 4,691 1.0% 195

250-399 38 11.6% 12,140 2.5% 319

400-599 83 25.4% 41,840 8.6% 504

600-999 71 21.7% 54,770 11.3% 771

1,000-2,499 75 22.9% 110,930 22.9% 1,479

2,500-7,499 24 7.3% 97,978 20.2% 4,082

7,500 and up 12 3.7% 161,809 33.4% 13,484

State 327 100.0% 484,159 100.0% 1,481

Sources: Median Size = 677

Iowa Department of Education, Certified Enrollment file Maximum Size = 31,622

IASB analysis and calculations Minimum Size = 102

Over 50% of statewide enrollment is from about 10% of districts


Enrollments – Timing


Table Topics

What is the enrollment trend in your district?

How does it compare to other districts?

Why is this important to know?

Open Enrollment In/Out

Johnston Community School District

10/1/2012 10/1/2013 10/1/2014 10/1/2015 10/1/2016 10/1/2017 10/1/2018 10/1/2019 10/1/2020 10/1/2021

In 367.4 373.3 386.2 405 414.6 417 454.7 484.8 505 566

Out 363.4 393.7 411.8 436 440 466 460.9 432.7 435.1 466

Net 4 -20.4 -25.6 -31 -25.4 -49 -6.2 52.1 69.9 100

-100

0

100

200

300

400

500

600

Axi

s Ti

tle

Axis Title

In

Out

Net


• Major driver in calculating spending authority & funding

• Resident students (certified enrollment), not served

enrollment generates funding and spending authority

• Certified enrollment taken on October 1

• Money follows open-enrolled students (but not all money)

Recap: Enrollments


Legislature- Sets the funding pace


School Aid Funding – From State Perspective

School Aid is

largest portion of

State Budget

42%


State School Aid: % of State Budget Increasing Over Time


Differences District Cost Per Pupil (DCPP) - FY 2020

Legislature has been closing the gap - was at $175 and now at $145

# of

Districts

% of

Districts

Top of

Category

over SCPP

216 66.1% $0

$7,228 to $7,255 39 11.9% $28

$7,256 to $7,284 31 9.5% $57

$7,285 to $7,313 16 4.9% $86

$7,314 to $7,342 13 4.0% $115

$7,343 to $7,371 7 2.1% $144

5 1.5% $145

District Cost Per

Pupil Category

$7,227

$7,372

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State Percent of Growth From FY 1973 - FY 2022

What will the Legislature set SSA rate of growth be at for FY 2023?

13.59%

2.54% 0.00%

4.00%

2.40%

0.00%

2.00%

4.00%

6.00%

8.00%

10.00%

12.00%

14.00%

16.00%

State Percent of Growth Rate: Formula Driven Rate vs. Legislative Action: FY 1973 to Present

State Percent of Growth: Formula-Driven State Percent of Growth: Legislative Action


Supplemental State Aid (SSA) - Calculation

Example: FY 2021

DCPP

Dollar Value

Rate of Growth

FY 2022

DCPP

District A $7,048 $169 + $10 $7,227

District B $7,148 $169 $7,317


Table Topics

What is your District Cost Per Pupil (DCPP)?

How does your district compare to other’s District Cost Per Pupil?

Why is there a difference between districts?


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What is it? “Guaranteed” 101% of district’s prior year

Regular Program District Cost amount – regardless of

enrollment changes

• Districts with enrollment losses not outweighed by

SSA will be on budget guarantee

• If district eligible, requires board approval as

funding through local property taxes

• One year buffer only; multiple years → reductions

Budget Guarantee


A Tale of Two Districts – Budget Guarantee

District A District B

FY 2021 Budget Enrollment: 500 500

Enr. Change: 10 (10)

FY 2022 Budget Enrollment: 510 490

FY 2022 DCPP: X 7,227$ X 7,227$

FY 2022 Reg. Program Amount: 3,685,770$ 3,541,230$

FY 2021 Reg. Program Amount: 3,524,000$ 3,524,000$

FY 2022 RPC Vs. FY 2021 RPC: 4.6% 0.5%

If < 1.0%, Budget Guarantee Amount: N.A. 18,010$

FY 2022 Reg. Program Amount w/B.G.: 3,685,770$ 3,559,240$

"New Money": 161,770$ 35,240$

"New Money Percent": 4.6% 1.0%


Table Topics

New Money FY 2022

• Is your district on budget guarantee?

•What is the “new money” for your district? What is the percent of “new money”?

•Why is this important to know?


• K-12 funding is the largest portion of the State budget

• Setting supplemental state aid (SSA) is the biggest finance

decision the legislature makes every year

• SSA is added to current year per pupil cost to determine next

year’s per pupil cost

• Budget guarantee helps districts maintain 101% of funding

for one year, while district makes tough spending decisions

Recap: Legislature


Spending authority- It’s the law

- More important than cash


• Provides funding equity

• It’s the law

•#1 measure of district’s

financial health

Spending Authority – Why so important?


Spending Authority Building BlocksSpending Authority Components Revenue Sources

Previous Unspent Balance Cash Reserves

Misc. Income State/Fed. Other

SBRC - Modified Supp. Amount Cash Reserves

ISL and Ed. Improvement Local Taxes

Preschool Formula State Aid

Dropout Prevention

AEA Flow-Through

State Categorical Supplements

Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components

Total Regular Program

State Aid

Additional Levy


Spending Authority vs. Cash

Spending Authority Cash

DeterminationLegislative Calculation -

Annual

Accounting

calculation

– Point in time

Related fiscal

measure

UAB Ratio

5-15%, <25%

Solvency Ratio

5-15%, <25%

If negative

balance at

year end?

On your way to the

SBRC with corrective

action plan

You can borrow

cash until

State/property tax

funding received


Spending Authority (UAB) vs. Cash (SR)?

Very High Concern 0 0.0%

High Concern 5 1.5%

Concern 8 2.4%

Caution - May be Excessive 159 48.6%

Acceptable 10 3.1%

Good 105 32.1%

Best 40 12.2%

Status of Districts - Based on FY 2020 Data


Table Topics

What is your district’s Unspent Authorized Balance (UAB) Ratio?

What is your district’s Solvency Ratio?

Circle where your district is on the UAB Ratio and Solvency Ratio Matrix?

Your District UAB Trend? Compared to others?


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School finance formula- Lots of building blocks

… or one really loooong equation!


Principles and Goals – School Finance Formula

• Equity in Expenditure

• Property Tax Relief

• Equalization in Taxation

• Provide Uniform State Aid

Allocation Formula

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Principles and Goals – School Finance Formula

School Finance Formula determines:

1. Maximum spending authority

2. Funding mix – state aid vs.

property taxes


Regular ProgramSpending Authority Components Revenue Sources






Dropout Prevention

AEA Flow-Through


Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components


State Aid

Additional LevyRegular

Program

calculation

represents

about 75% of a

district’s overall

funding.


Budget Enrollment x District Cost Per Pupil (DCPP)

500.0 Students x $7,227 = $3,613,500

Regular Program Funding Calculation

Regular Program calculation represents about 75% of a district’s overall funding.


WeightingSpending Authority Components Revenue Sources






Dropout Prevention

AEA Flow-Through


Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components


State Aid

Additional Levy


Weighted Enrollment Funding

Special Education accounts for the largest portion of weighted funding.

Weighting Amount Funding for Weighting Amount

Special Ed. 66,798.25 ##

Sharing (Not Shared Ops.)3,653.11 ##

Shared Ops. 4,248.00 ##

At-Risk 2,378.03 ##

LEP 4,693.48 ##

Reorg. Incentives 367.60 ##

Sharing Total 7901.11 ## 7,244$

Total Weighting Amount: 81,941.47 Total Funding for Weighting Amount: 593,270,812$

Special Education Weightings, Supplementary Weightings, Total Weightings and Funding for Weightings

State TotalFY 2022

Special Ed., 66,798.25

Sharing (Not Shared Ops.), 3,653.11

Shared Ops., 4,248.00

At-Risk, 2,378.03

LEP, 4,693.48

Reorg. Incentives, 367.60

Weighting Amount

$483,587,693

$26,462,474 $30,771,751 $17,216,348

$33,979,654 $2,661,962

$-

$100,000,000

$200,000,000

$300,000,000

$400,000,000

$500,000,000

$600,000,000

Special Ed. Sharing (Not

Shared Ops.)Shared Ops. At-Risk LEP Reorg.

Incentives

Funding for Weighting Amount

Select District from Dropdown

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$30.0

$41.5 $45.1 $37.1 $33.5

$52.1

$67.1

$84.5 $94.8

$107.8 $116.6

$125.8

$142.9

$162.5

53.2%55.5%

61.3%56.8%

52.9%

61.0%

71.3%

80.9% 79.6% 83.3%86.2% 87.3% 89.0% 90.5%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

80.0%

90.0%

100.0%

$0.0

$20.0

$40.0

$60.0

$80.0

$100.0

$120.0

$140.0

$160.0

$180.0

FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

Modified Supplemental Amount (Formerly Modified Allowable Growth) for Sepcial Education Deficits -Total Amount (in Millions) and Percentage of Districts

FY 2007 through FY 2020

Modified Supplemental Amount for Special Education Deficit (left axis) Percentage of Districts (right axis)

Source: Iowa Department of Education


Weighted funds are in addition to regular program funding – may be designated for specific purposes.

**State aid amounts include property tax relief payment funds that are designated for property tax relief.


Shared Operational Functions

This provision available for sharing agreements through FY 2024 generating funding through FY 2025

Superintendent

School

Business

Official

Human

Resources

Director

Transportation

Director

Operations -

Maintenance

Director

Curriculum

Director Counselor

Social

Worker

8 5 5 5 5 3 3 3

New – Starting this Year impacting FY 2023

FY2022 and before

Superintendent

School

Business

Official

Human

Resources

Director

Transport

ation

Director

Operations -

Maintenance

Director

Curriculum

Director Counselor

Social

Worker

Mental

Health

Professional

Special

Ed.

Director

Work-Based

Learning

Coordinator

8 4 4 4 4 2 2 2 2 2 2

• Atlantic CSD held the employment contract

• Atlantic CSD would invoice the sharing district

• Transportation Director – 80%/20% (1 day/week)

• School Business Official – 70%/30% (1.5 day/week)

PROS:

• District’s working together

• Positive impact to financial position in General Fund

CONS:

• It can be difficult to manage time between the two districts

• Receiving district still needs an employee for day-to-day

operations

• Currently set to expire in FY24, so it is not a long-term solution


Shout Out

Does your school district have a Special Education Deficit or Surplus?

Does your district engage in operational sharing? Positions shared?


→How do I find out more?


Categorical, AEA flowthrough, Drop OutSpending Authority Components Revenue Sources






Dropout Prevention

AEA Flow-Through


Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components


State Aid

Additional Levy


What is it? Funding for AEAs that’s generated thru district’s budget because AEAs

have no taxing authority. Generally, funding based on each district’s enrollment and

the different AEA per pupil program amounts

AEA Support – In your Budget, but…

What AEA programs are funded with flow through dollars?

• Special Education Support

• Media Services

• Educational Support

• Teacher Salary Supplement

• Professional Development Supplement


What is it? Funding for discretionary programs for dropout

prevention or returning dropouts

• Funding limited to 2.5% - 5.0% of district’s regular program cost

• 100% local property taxes

• Requires 25% match from district general fund

• District Board approves DOP plan and request then submits to

School Budget Review Committee (SBRC) by January 15 each year

(Board approval in December)

Dropout Prevention (DOP) Programs


Preschool(SWPP); Instructional Support (ISL)

Spending Authority Components Revenue Sources






Dropout Prevention

AEA Flow-Through


Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components


State Aid

Additional Levy


What is it?

• Funding specifically for voluntary four-year old preschool

programs

• Funding based on 0.5 weighting (or half the SCPP per

student)

• District only or partnership programs

• State funding only (no property taxes)

Statewide Voluntary Preschool Program


What is it?

Funding that can be used for any educational purpose. Must be:

• Board-approved: max 5 years

→subject to petition

• Voter-approved: max 10 years

• Maximum 10% Regular Program Cost

• Property taxes only or combination property taxes/income surtax

Instructional Support (ISL)


Does Your District have:

• AEA funding?

• Dropout Prevention program?

• Preschool program?

• Instructional Support funding?

→How do I find out more?

Shout Out


SBRC Modified Supplemental AmountSpending Authority Components Revenue Sources






Dropout Prevention

AEA Flow-Through


Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components


State Aid

Additional Levy


What is it?

• SBRC - Legislatively established committee - review budgets, holds hearings on requests to modify budgetary limitations from school districts

• May grant additional spending authority to school districts in certain situations - called Modified Supplemental Amount – MSA

• Usually, MSA does not come with cash ➔ district must use cash reserves to back MSA

School Budget Review Committee (SBRC) Grants MSA

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Funding Spending

Authority


Revenue Sources for Spending AuthoritySpending Authority Components Revenue Sources






Dropout Prevention

AEA Flow-Through


Supp. Weighting

Sped. Ed. Weighting

Uniform Levy

Combined

District Cost

Components


State Aid

Additional Levy


Source of Revenue – All Funds

Property Tax, $1,855.7 , 30.3%

Other Local, $627.7 , 10.2%

Misc., $17.2 , 0.3%

State , $3,378.5 , 55.1%

Federal, $248.8 , 4.1%

FY 2020 General Fund Revenues: School DistrictsDollars in Millions

Total =$6,127.9

Sources:Iowa Department of Education , CAR fileIASB calculations

Note: Statewide totals have not been adjusted to account flow-through dollars, intra-fund transfers, or other potential accounting issues.


Basic Formula to Fund Spending Authority

Uniform

Property

Levy

1 – Every district provides property tax of $5.40/$1,000 of

its taxable valuation

State Aid 2 – Funds amt. needed for foundation level of 88.4% NEW!

- Funds 100% of state categorical supplements

- Provides property tax relief, including 100% of SSA

- Funds the AEA foundation level (79.0%)

- Funds preschool formula aid

Additional

Levy

3 - Funds the difference between the combined district

cost and what’s funded from state aid and the uniform levy

Varies based

on district’s

taxable

valuation per

student

Districts A and B

have the same

enrollment, but

different taxable

valuation per student


What is it?

Property valuation per student in a district

How is it calculated?

District Property Valuation / Enrollment

Property Wealth of a District

Taxable

Valuation

Per Pupil

Property Tax

Rate Impact

“Property Richer” Larger Lower rates

“Property Poorer” Lower Higher rates


Property taxes- Local ownership

School District Percent of Local Taxes

Continues to Decline Statewide (amount increases)


School Property Taxes - Types

$1,025.1

$633.6

$205.0

$0.9

$157.3 $181.8

$66.5

$189.8

$3.7

$263.9

$-

$200.0

$400.0

$600.0

$800.0

$1,000.0

$1,200.0

FY 2022 School District Levies(Millions of Dollars)

Schl. Aid Formula Levies

Non-General Fund Levies

Total School Levy = $2,727.0 M


Code

Section School Disrict - Discretionary Levies Approval

Number of

Districts with

Levy

Amount

Levied (in

Mill.)

Income

Surtax

Amount

(in Mill.)

298.1 Cash Reserve Board Approved 173 205.0$ N.A.

Board Approved for up to 5 Years

Voter Approved for up to 10 Years (majority approval)

Voter Approved (in place unti l Board rescinds or reverse referendum)

257.29

However, no new districts can implement this.

298.2 Regular Physical Plant and Equipment Levy (PPEL) Board Approved 324 66.5$ N.A.

298.2 Voter Approved PPEL Voter Approved (Up to 10 Years - requires majority approval) 272 189.8$ 11.4$

300.2 Public Education and Recreation Levy (PERL) Voter Approved (in place until Board rescinds or reverse referendum) 28 3.7$ N.A.

298.4 Management Board Approved 315 181.8$ N.A.

298.18 Debt Services Voter Approved (requires 60.0% approval) 177 263.9$ N.A.

# of Districts = 327 Totals 1,068.9$ 103.1$

Iowa Association of School Boards

Sources: Iowa Department of Management, School Aid file, IASB analysis and calculations Updated July 12, 2021

Educational Improvement levy 3 $ 0.9 $ 0.1

School District Discretionary Levies - FY 2022

257.19 Instructional Support 325 $ 157.3 $ 91.6


Budget Year 2022 - 2023:

Property Taxes - Timeline

Taxable valuations used Calendar year 2021;

January 2022

School budgets certified April 15, 2022

Tax levies certified - based

upon 2020 valuations May/June (2022)

Property taxes paid September 2022 and

March 2, 2023


Property Taxes – Basic Calculation


Property Valuations - Classifications

Residential, 52.6%

Ag Land, 18.3%

Ag Buildings, 1.0%

Commercial, 16.1%

Industrial, 4.1%

Multi-Residental, 2.1%

Railroads, 1.2%

Utilities W/O G & E, 2.0%Other, 0.0%

Gas & Electric Utility, 2.7%

% Taxable Valuation by Class State-wide

Johnston Community School District

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• What is your district’s total tax rate?

• Is your district property richer or

property poorer?

Ranking: High =1 → richer

Low = 327 → poorer

• Why is this important to know?

Table Topics

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Wrap Up!

-Homework-


Questions?

Data Resources on IASB Website

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http://www.ia-sb.org/main


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