Essential

Programs & Services

Integrated with Chapter 712 Fun ding Law
Scarborough School Board and City Council

February 25, 2016

The Focus of Tonights Agenda

Essential Programs and Services
The New Basis for Determining the Cost of Education
in its twelfth year since Implemented in FY05-06

EPS Cost Component Calculations

Maines Funding Formula for Sharing the

Costs of K-12 Education Between State and Local

Determine the EPS Defined Cost for each Unit

Determine the Required Local Share of Those Costs
The Difference Between the Two is the State Share

Key Factors in Scarborough FY2016-17 Subsidy

Essential
Programs & Services
The Concept:
Essential Programs and Services is designed to insure
that all schools have the programs and resources that
are essential for all students to have an equitable
opportunity to achieve Maines Learning Results

The EPS model provides a basis for adequacy and

greater equity in the funding of K-12 education
because it is cost driven instead of expenditure driven
The model is designed to respond to student needs and is
based on years of research and information gleaned from
high performing cost effective school units

Applying the EPS Model to Scarborough FY2017

100% EPS Model
$34,024,105
State & Local
(Pg 5 of ED279)

Debt Service

$0

Major Capital Construction Debt

Temporary Lease Space
Lease Purchase Conversions
Other Subsidizable Costs

Amount Required (State & Local)

to$8,975,771
Fund the EPS Model for FY2006
Operating Costs
Current
Practice
Special Education
Continues
$25,048,334
$25,048,334
Transportation
Vocational Education
Salary and Benefits
Gifted & Talented
System Administration
Teacher Retirement Normal Costs Operation & Maintenance
Supplies & Equipment
Other Instructional Support

Operating Costs

Key EPS Operating Cost Components

Student Demographics
(SAU Pupil Counts for PreK-5, 6-8, 9-12
and Specialized Student Populations)

EPS Per Pupil Rate for Each SAU

(Per Pupil Amounts Tailored for Each Unit Which Reflect
Costs for Personnel, Administration, & Instructional Support)

Weighted Amounts
(Additional Per Pupil Amounts for Limited English
Proficiency (LEP) and Economically Disadvantaged Pupils)

Targeted Amounts
(Additional Per Pupil Amounts for PreK-2 Pupils,
Student Assessment, and Technology Resources)

Other Adjustments
(Isolated Small Schools, Declining Enrollments, Adult Education,
And Equivalent Instruction)

2/2/2016
ED 279 Internal

STATE OF MAINE DEPARTMENT OF EDUCATION

AUGUSTA 04333
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT
Scarborough Public Schools

ORG ID : 1149

2016 - 2017

Section : 1
Section 1: Computation of EPS Rates
A) Attending Counts:

PreK-5

6-8

PreK-8

9-12

Page 1

Total

1) Attending Pupils (April 2015)

1,323.0 +

793.0

2,116.0 +

1,219.0 +

745.0

1,964.0 +

994.0 =
1,019.0 =

3,110.0

2) Attending Pupils (October 2015)

3) Average Pupils Calendar Year Average

1,271.0 +

769.0

2,040.0 +

1,006.5

3,046.5

67 %
EPS FTE
Total
190.0

100 %

2)

Guidance

3.6

(350:1) +

2.2

(350:1) +

4.0

(250:1) =

9.8

Actual FTE =
Total
214.6 =
11.1 =

3)

Librarians

1.6

(800:1) +

1.0

(800:1) +

1.3

(800:1) =

3.9

3.0 =

1.30

4)

Health

1.6

(800:1) +

1.0

(800:1) +

1.3

(800:1) =

3.9

5.6 =

0.70

5)

Education Techs

12.7

(100:1) +

7.7

(100:1) +

4.0

(250:1) =

24.4

33.5 =

0.73

6)

Library Techs

2.5

(500:1) +

1.5

(500:1) +

2.0

(500:1) =

6.0

9.0 =

0.67

7)

Clerical

6.4

(200:1) +

3.8

(200:1) +

5.0

(200:1) =

15.2

15.0 =

1.01

8)

School Admin.

4.2

(305:1) +

2.5

(305:1) +

9.9

9.0 =
Secondary
Salary
3,685,033

1.10

B) Staff Positions
1) Teachers

PreK-5 EPS Student + 6-8 EPS Student + 9-12 EPS Student =

FTE
to Staff
FTE
to Staff
FTE
to Staff
74.8
(17:1) +
48.1
(16:1) +
67.1
(15:1) =

33 %

2,983.0

C) Computation of Benefits:
1) Teachers, Guidance, Librarians & Health

Percentage
19.00%

2)

Education & Library Technicians

36.00%

3.2
(315:1) =
Elementary
Salary
7,481,735 =
430,770 =

3)

Clerical

29.00%

347,991 =

171,399

4)

School Administrators

14.00%

284,967
Secondary
Students
1,006.5

41

41 X

367

506 X

2,040.0 =

1,006.5

Professional Development

63

63 X

2,040.0 =

1,006.5

4)

Instructional Leadership Support

27

27 X

2,040.0 =

1,006.5

5)

Co- and Extra-Curricular Student

38

121 X

2,040.0 =

1,006.5

6)

System Administration/Support

233

233 X

2,040.0 =

7)

Operations & Maintenance

1073

1275 X

2,040.0 =

2)

Supplies and Equipment

3)

PreK-8

E) Other Adjustments:
1) Regional Adjustment for Staff & Substitute Salaries
2)

9-12

0.89

0.88

SAU Data in =
EPS Matrix
11,435,398 =
608,912 =

Regional Index =

Adjusted EPS = Elementary Salary Secondary Salary

Salary
10,177,504 =
6,818,928
3,358,576
535,843 =
359,015
176,828

180,097 =
313,279 =

234,126 =
219,295 =

156,864
146,928

72,367

700,946 =
195,896 =

511,691 =
131,250 =

342,833

168,858

87,937

43,313

514,248 =
785,033 =

519,390 =
863,536 =

347,991

171,399

578,569
Elementary
Benefits
1,421,530

284,967
Secondary
Benefits
700,156

155,077

76,382

100,917

49,706

81,000
Elementary
Support
83,640

39,895
Secondary
Support
41,267

212,171

578,569 =
Elementary
Students
2,040.0 =

D) Other Support Per-Pupil Costs:

1) Substitute Teachers (1/2 Day)

% Of EPS

=
=
=
=
=
=

77,262

748,680

509,289

=
=

128,520

63,410

55,080

27,176

77,520

121,787

1,006.5

=
=

475,320

234,515

1,006.5

2,188,920

1,283,288

713,816

351,587

1.08

Adjustment for Title I Revenues

Section 1: Totals

-109,635

-53,999

14,959,450

7,798,029

Divided by Attending Pupils:

2,040.0

1,006.5

Calculated EPS Rates Per Pupil:

7,333
7,333

7,748
7,748

Preliminary Enacted Adjustments will be made to these printouts throughout FY 17

2/2/2016
ED 279 Internal

STATE OF MAINE DEPARTMENT OF EDUCATION

AUGUSTA 04333
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT
Scarborough Public Schools

ORG ID : 1149
Section 2: Operating Cost Allocations
A) Subsidizable Pupils ( Includes Superintendent Transfers )

B)

D)

9-12

April 2013

0.0

2,153.0

1,044.0

3,197.0

October 2013

0.0

2,115.0

1,036.0

3,151.0

3)

April 2014

0.0

2,109.0

1,033.0

3,142.0

4)

October 2014

0.0

2,106.0

997.0

3,103.0

5)

April 2015

0.0

2,109.0

998.0

3,107.0

6)

October 2015

0.0

1,961.0

1,012.0

2,973.0

Ave.Calendar
Year Pupils
0.0

K-8 Pupils

2,035.0

3)

9-12 Pupils

1,005.0

4)

Adult Education Courses at .1

1.6

5)

4YO/PreK Equiv. Instruction Pupils

6)

K-8 Equiv. Instruction Pupils

7)

Section : 22
Page

Total

2)

Declining
Enrollment
0.00

SAU EPS Rates from

Page 1
7,333 =

57.17

7,333 =

15,341,882.61

15.00

7,748 =

7,902,960.00

7,748 =

12,396.80

0.000
2.500

7,333 =

0.00

7,333 =

18,332.50

9-12 Equiv. Instruction Pupils

0.750

7,748 =

5,811.00

0.1550

Pupils
0.0

EPS Weights
0.15

SAU EPS Rates from

Page
1 =
7,333

Weighted Cost Allocations

1)

(Oct only)
4YO/PreK Disadvantaged @

2)

K-8 Disadvantaged @

0.1550

315.4

0.15

7,333 =

346,924.23

3)

9-12 Disadvantaged @

0.1550

155.8

0.15

7,748 =

181,070.76

4)

4YO/PreK Limited English Prof.

0.0

0.500

7,333 =

0.00

5)

K-8 Limited English Prof.

31.0

0.500

7,333 =

113,661.50

6)

9-12 Limited English Prof.

4.0

0.500

Basic Counts
1)

Weighted Counts

Targeted Funds
1)
2)
3)
4)

4YO/PreK Pupils

(Oct only)

(Oct only)

Basic Cost Allocations

0.00

0.00

7,748 =
EPS Targeted
Amount
47.00 =

K-8 Student Assessment

2,035.0

47.00 =

95,645.00

9-12 Student Assessment

1,005.0

47.00 =

47,235.00

0.0

104.00 =

0.00

104.00 =

211,640.00
314,565.00

4YO/PreK Student Assessment (Oct only)

4YO/PreK Technology Resources (Oct only)

Pupils
0.0

5)

K-8 Technology Resources

2,035.0

6)

9-12 Technology Resources

1,005.0

EPS Weights

15,496.00
Targeted Cost Allocations
0.00

313.00 =

0.0

0.10

7,333 =

0.00

601.0

0.10

7,333 =

440,713.30

Isolated Small School Adjustment

1) PreK-8 Small School Adjustment

0.00

2)

0.00

25,048,333.70

7)

4YO/PreK Pupils (Oct only)

8)
E)

K-8

1)

2)

C)

4YO/PreK

2016 - 2017

K-2 Pupils

9-12 Small School Adjustment

Section 2: Operating Allocation Totals

Percentage of EPS Transition Amount:

Adjusted Total Operating Allocation Amount:

Preliminary Enacted Adjustments will be made to these printouts throughout FY 17

25,048,334
97.00%
24,296,883.69

Operating Costs

Total Operating Cost Calculation for Scarborough

Total Population (Basic Counts) Pupils
PreK-8 Pupils
2035.0
9-12 Pupils

1005.0

Weighted Amounts EPS wt.

Disadvantaged PreK-8
.15
X
(@15.50%)
9-12
Limited English PreK-8
9-12

.15
.50
.50

X
X
X

Targeted Funds
EPS wt.
Student Assessment PreK-12
Technology K-8
Technology 9-12
PreK-2 Pupils

.10

EPS Rate
X
X

Total Allocation

$7333.00 =
$7748.00 =

$14,922,655.00
$7,786,740.00

$22,709,395.00
315.4
155.8
31.0
4.0

X
X
X
X

$7333.00
$7748.00
$7333.00
$7748.00

=
=
=
=

3040.0. X
2035.0 X
1005.0 X
601.0 X

$47.00
$104.00
$313.00
$7333.00

=
$142,880.00
=
$211,640.00
=
$314,565.00
=
$440,713.30
$1,109,798.30

Other Adjustments
Isolated Small Schools K-8 and/or 9-12
Declining Enrollment (57.17) PreK -8 and (15.00) 9-12 Students)
Adult Education Courses & Equivalent Instruction

Total EPS Operating Allocation

$346,924.23
$181,070.76
$113,661.50
$15,496.00
$657,152.49

$0.00
$535,448.00
$36,540.30

$25,048,333.70

Applying the EPS Model to Scarborough FY2017

100% EPS Model
$34,024,105
State & Local

Debt Service

$1
$0
,814,576
Major Capital Construction Debt
Temporary Lease Space
Lease
Purchase Conversions
Other Subsidizable
Costs

5%

Amount Required (State & Local)

$8,975,771
to$8,975,771
Fund
the EPS Model for FY2006
Operating Costs
Current Practice
Special Education
Continues
Transportation
$1,297
$24
,048,334
,433,357
Vocational Education
Gifted & Talented
Teacher Retirement Normal Costs

73%

Salary and Benefits

System Administration
Operation & Maintenance
Supplies & Equipment
Other Instructional Support

Chapter 606B PL2003

Other Subsidizable Costs

Key EPS Cost Components

Special Education
(Weighted Per Pupil Amounts for each Special Education
Student Plus Adjustments for High Cost In-District and Out
of District Placements)

Transportation
(Costs for Transportation Based on the Pupil Density or Miles
Driven Whichever is Greater and Other Adjustments)

Career & Technical Education

(An Allocation for Career & Technical Education Programs
Based on Prior Year Expenses)

Gifted & Talented Programs

(An Allocation for Gifted & Talented Programs Based on Prior
Year Approved Expenses)

Teacher Retirement Normal Costs

(An Allocation for Teacher Retirement Normal Costs
(3.26% of Estimated FY16-17 Salaries for Eligible Staff)

2/2/2016
ED 279 Internal

Page 3

STATE OF MAINE DEPARTMENT OF EDUCATION

AUGUSTA 04333
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT
Scarborough Public Schools

ORG ID : 1149

2016 - 2017

Section : 3

Section 3: Other Allocations

A) Other Subsidizable Costs

1)

Gifted & Talented Expenditures from 2014 - 2015

Base Year
Expenditure
289,750.26

2)

Career & Technical Education Expenditures from 2014 - 2015

344,166.62

349,673.29

3)

Special Education - EPS Allocation

6,211,961.00

4)

Transportation Operating - EPS Allocation

1,367,170.28

5)

Approved Bus Payments for 2015 - 2016

Other Subsidizable Costs Including Teacher

B)

Inflation
Adjustment
101.60%

101.60%

Total Other
Subsidizable Costs
=
Retirement
Normal
Costs

Teacher Retirement Amount (Normalized Cost)

Debt Service Allocations

1) Town / District

2)

0.00
8,223,190.83
$8,975,771
752,579.98

Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costs plus Teacher Retirement =
C)

294,386.26

Payment Date

Name of Project

Principal

Interest

33,272,654.50
Total

Total Debt Service Principal & Interest Payments

3) Approved Lease for 2015 - 16

Scarborough Public Schools

0.00

4) Approved Lease Purchase for 2015 - 16 for

Scarborough Public Schools

0.00

Total Debt Service Allocation =

0.00

33,272,654.50

SEction 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizable plus Debt Service)

Preliminary Enacted Adjustments will be made to these printouts throughout FY 17

Applying the EPS Model to Scarborough FY2017

Additional Local

100% EPS Model

$34,024,105
State & Local

Debt Service

Additional Local Commitment

Including Local Debt Service

$0

Major Capital Construction Debt

Temporary Lease Space
Lease
Purchase Conversions
Other Subsidizable
Costs
Insured Value Factor IVF

$1,585,606
$8,975,771

Operating Costs

Current Practice
$25,048,334
Continues

Special Education
Transportation
Salary and Benefits
Vocational Education
System Administration
Gifted & Talented
Teacher Retirement Normal Costs Operation & Maintenance
Supplies & Equipment
Other Instructional Support

2/2/2016
ED 279 Internal

Page 3

STATE OF MAINE DEPARTMENT OF EDUCATION

AUGUSTA 04333
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT
Scarborough Public Schools

ORG ID : 1149

2016 - 2017

Section : 3

Section 3: Other Allocations

A) Other Subsidizable Costs

B)

1)

Gifted & Talented Expenditures from 2014 - 2015

Base Year
Expenditure
289,750.26

Inflation
Adjustment
101.60%

2)

Career & Technical Education Expenditures from 2014 - 2015

344,166.62

349,673.29

3)

Special Education - EPS Allocation

X
X

101.60%

6,211,961.00

4)

Transportation Operating - EPS Allocation

1,367,170.28

5)

Approved Bus Payments for 2015 - 2016

0.00

Total Other Subsidizable Costs =

8,223,190.83

Teacher Retirement Amount (Normalized Cost)

752,579.98

Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costs plus Teacher Retirement =
C)

Debt Service Allocations

1) Town / District

Payment Date

Name of Project

Principal

Interest

33,272,654.50
Total

Total Debt Service Allocation

Middle School Debt Paid Off No Payment Due - No Allocation

2)

294,386.26

Total Debt Service Principal & Interest Payments

3) Approved Lease for 2015 - 16

Scarborough Public Schools

0.00

4) Approved Lease Purchase for 2015 - 16 for

Scarborough Public Schools

0.00

Total Debt Service Allocation =

SEction 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizable plus Debt Service)

Preliminary Enacted Adjustments will be made to these printouts throughout FY 17

0.00
0.00
33,272,654.50

Applying Chapter 712 EPS Phase-in to Scarborough FY2017

Additional Local

100%
97% EPS
EPSModel
Model
$34,024,
$33,272,655
105
State
State &
& Local
Local
Pg 3 of ED279

Additional Local Commitment

Including Local Debt Service

Debt Service

$0

Major Capital Construction Debt

Temporary Lease Space
Lease Purchase Conversions
Other Subsidizable Costs

$8,975,771

Operating Costs

Current Practice
$25,048,334
$24,296,884
Continues

Special Education
Transportation
Salary and Benefits
Vocational Education
System Administration
Gifted & Talented
Operation & Maintenance
Teacher Retirement Normal Costs
Supplies & Equipment
Other Instructional Support

No Reduction

Reduced to 97% of Total

Maines New Funding Formula

Limits the Local Share of All EPS Defined Education
Costs to 8.44 Mills or Less for FY2016-17
Established a New Method of Distribution for the
State Share of Education Funding
Ensures That a Municipality, Single or Part of an
SAU Will Not Be Required to Raise More Than 8.44
Mills of State Valuation for Their Share of EPS Defined
Costs for FY2016-17
State Share Becomes the Difference Between the
EPS Defined Costs and Required Local Share
Established by the 8.44 Mill Rate Expectation

Applying Chapter 712 State Local Share to Scarborough

Additional Local

100%
97% EPS
EPSModel
Model
$23,922,525
$33,272,655
State
State &
& Local
Local

Additional Local Funds

Excluding Local Only Debt

Debt Service

$298,998
Local Share = Up to$0
8.44 Mills

Major Capital Construction Debt

.00844 X State Certified T
V
aluation Lease Space
emporary
Lease
Purchase Conversions
(Average
2013,
2014, 2015)
Other
Subsidizable
Costs

5%

.00844 X $3,576,416,667 = $30,184,957

$1,851,923
$8,975,771

Page 4 ED279

Current Operating
Practice Costs
Continues
$3,613,050
$24,296,884

Special Education
Transportation
Vocational Education
Salary and Benefits
Gifted & Talented
System Administration
Teacher Retirement Normal Costs Operation & Maintenance
Supplies & Equipment
Other Instructional Support

19%

No Reduction
Reduced to 97% of Total

Scarborough FY2016-17

Key Factors Affecting Scarborough Subsidy

Student Enrollment Decline
(Enrollment has a direct affect on allocation and thus subsidy.
Scarboroughs enrollment for 2006-17 decreased by 82.5 and
by nearly 300 in the last five years. These decreases are
moderated by the declining enrollment adjustment but the
reduction in total allocation is still significant.

State Certified Valuation Increase

(Scarboroughs State Certified Valuation increased for the
FY2016-17 calculations by 0.6%. The State overall decreased
by 0.6%. Higher value higher local required contribution.

State Supported Debt Paid Off Scarborough MS

(An Allocation is provided for State supported Major Capital
Construction Project Debt. The final payment of the 20 year
debt was made in the Fall 2015. No payment due in FY2016-17
therefore no allocation and no subsidy provided)

Total EPS Allocation

Total EPS Allocation/Cost - State/Local Share

17

97% Model

Total EPS Allocation

Pupil Count (Page 2)

State Valuation (2013,14,15 Avg.)

Required Local Share (Page 4)
(by 8.44 Mills FY2017 8.23 Mills FY2016
State Share
EPS Total Reqd Local = State Share
Additional Local Funds
Local Only Debt

Total Additional Local

Total Assessment

Scarborough
2016-17
$33,272,655
3,040.0
$3,576,416,667
.00844
$30,184,957
$3,087,698

2015-16
$33,775,812
3,122.5
$3,539,566,667

-$503,157
-82.5
+0.6%
State - 0.6%

.00823
$29,130,637
$4,645,179
$3,410,634
$5,118,437

$8,529,071
$37,659,708

+$1,054,320
-$1,557,481

Education Funding Law Implementation 100%EPS 100%EPS 100%EPS

w/all retirement
w/all retirement
100%EPS
w/all retirement
100%EPS
$2,280,280,872
$2,259,330,031
w/all
retirement
100%EPS
$2,235,806,906
State / Local Share
w/all retirement w/all retirement $2,203,903,764
2.2

FY2016-17 Enacted Budget

$2,047,310,647

2.0

$1,922,806,343 $1,945,103,114

K-12 EDUCATION COSTS TOTAL (BILLIONS)

$1,903,763,947
$1,821,026,402

97%EPS

$1,882,146,236

97%EPS

97%EPS

$2,058,863,183

$2,111,491,877

$2,123,295,383

$1,993,219,72
$1,972,942,488 2
$1,992,465,619 $2,016,608,616
$1,951,343,629
97%EPS
$1,931,219,348
97%EPS

$2,068,905,830

$2,081,115,682

$2,066,097,455

97%EPS

100%EPS

w/normal retirement

$2,034,388,722

w/normal retirement

97%EPS

97%EPS

97%EPS

Local Share $
$918,276,850
$864,544,910 6.69 Mills
6.79 Mills

$972,379,813
6.96 Mills $1,042,466,969 $1,043,692,866 $1,050,170,213
7.86 Mills
7.80 Mills
7.50 Mills
55.0%
55.0%
State Share

1.2

55.0%
52.86%
State Share

1.0

100%EPS

w/normal retirement

1.6
1.4

100%EPS

100%EPS

w/normal retirement

$2,033,615,764 $2,020,779,966 $2,028,059,386

$1,860,836,514

1.8

$2,145,535,336 $2,170,848,189

State Share

55.0%

$1,057,543,489 $1,069,805,612 $1,061,345,227

49.47%
w/retirement

$956,481,491

.8

52.86%
State Share
(of 100% EPS)

.6

$1,085,258,635 $1,095,154,167
8.44 Mills
8.23 Mills

State Share

$1,180,044,435 $1,193,966,504

State Share

$983,528,141

$1,072,762,508
8.10 Mills

$1,142,971,004
$1,085,279,230 $1,111,810,448 $1,120,789,831 $1,131,485,349
49.35%
w/retirement

50.44%
w/all retirement

50.13%

50.08%

50.12%

w/all retirement

w/all retirement

w/all retirement

$983,647,195
46.51%

$985,916,515
46.43%

State Share
(of 100% EPS
w/normal cost
retirement)

State Share
(of 100% EPS
w/normal cost
retirement)

$942,295,406 $943,846,108
$888,752,379 $895,071,007
46.32%
45.84%
$952,269,385 $872,625,022
44.90%
45.05%
State Share
State Share
State Share
$931,384,134
State
Share
49.52%
(of 100% EPS
(of 100% EPS
(of 100% EPS
w/normal cost
w/normal cost
(of 100% EPS
State Share
47.80%
w/o retirement)

$909,273,269

(of 100% EPS)

State Share
(of 100% EPS)

retirement)

w/o retirement)

retirement)

Total Expenditures (less Local Only Debt Including ARRA)

State Stabilization Fund Overlay ARRA FY12 thru FY16 & FY17 w/all teacher retirement

.4

100% of EPS Model Costs FY12 thru FY16 & FY17 w/ all teacher retirement, health, Life
Funding Level Required by LD-1 Enacted 2005

.2
J.E. Rier
2-15-16

FY09

Enacted FY2014 & FY2015, Enacted FY2016 & FY2017

FY10

FY11

FY12

FY13

FY14

State Share $
FY15

FY16

FY17