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|
Inflation-Adjusted Funding of QBE in FY
07 |
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|
(if costs other than those for certificated personnel had increased at
the governmental rate of inflation since FY 01) |
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[A] |
[B] |
[C] |
[D] |
[E] |
[F] |
[G] |
[H] |
[I] |
[L] |
[J] |
[M] |
[N] |
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|
Actual |
|
Related |
|
Required |
|
Required |
Other |
Inflation |
|
|
Deficits in QBE |
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|
General Fund |
Per FTE |
QBE Allotments |
Per FTE |
Local Funds in |
Per FTE |
Salary Costs |
Costs Adjusted |
Adjusted |
|
Per FTE |
Allotments Needed |
Per FTE |
Line |
Categories |
Expenditures |
in FY 07 |
to School Systems |
in FY 07 |
Excess of QBE |
in FY 07 |
in QBE |
for Inflation |
QBE Allotments |
Notes |
in FY 07 |
to Cover Inflation |
in FY 07 |
1 |
Direct instruction - Salaries |
$ 8,308,733,920 |
5,167 |
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|
|
|
|
|
|
|
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|
2 |
Pupil Services - Salaries |
271,946,522 |
169 |
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|
|
|
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|
|
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3 |
Subtotal |
$ 8,580,680,442 |
5,337 |
6,287,033,694 |
3,910 |
2,293,646,748 |
1,426 |
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4 |
Social Workers & Psychologists |
|
|
75,148,362 |
47 |
(75,148,362) |
(47) |
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|
1 |
|
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|
5 |
20 Days Additional Instruction |
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|
55,876,014 |
35 |
(55,876,014) |
(35) |
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|
6 |
Special Ed. Itinerant |
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|
774,409 |
0 |
(774,409) |
(0) |
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|
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|
|
|
|
7 |
Special Ed. Supplemental Speech |
|
|
2,923,019 |
2 |
(2,923,019) |
(2) |
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|
|
|
|
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8 |
Subtotal for Salaries |
$ 8,580,680,442 |
5,337 |
6,421,755,498 |
3,994 |
2,158,924,944 |
1,343 |
6,421,755,498 |
- |
6,421,755,498 |
2 |
3,994 |
|
|
9 |
Textbooks, Supplies, & Other |
309,105,258 |
192 |
143,713,368
|
89 |
165,391,890
|
103 |
- |
151,592,246 |
151,592,246 |
3 |
94 |
(7,878,878) |
(5) |
10 |
Nursing Services |
53,712,980 |
33 |
30,000,000 |
19 |
23,712,980 |
15 |
- |
43,188,033 |
43,188,033 |
4 |
27 |
(13,188,033) |
(8) |
11 |
Instruction & Pupil Services |
$ 8,943,498,680 |
5,562 |
6,595,468,866 |
4,102 |
2,348,029,814 |
1,460 |
6,421,755,498 |
194,780,279 |
6,616,535,777 |
|
4,115 |
|
|
12 |
Media Center - Salaries |
232,839,784 |
145 |
160,611,466
|
100 |
72,228,318 |
45 |
160,611,466 |
- |
160,611,466 |
2 |
100 |
|
|
13 |
Media Materials |
21,292,459 |
13 |
20,950,859 |
13 |
341,600 |
0.21 |
- |
40,325,982 |
40,325,982 |
5 |
25 |
(19,375,123) |
(12) |
14 |
School Administration |
828,388,049 |
515 |
360,440,890
|
224 |
467,947,159
|
291 |
349,144,726 |
14,438,888 |
363,583,614 |
2,6,7 |
226 |
(3,142,724) |
(2) |
15 |
General Administration |
293,112,838 |
182 |
125,182,971
|
78 |
167,929,867
|
104 |
100,437,088 |
43,188,033 |
143,625,121 |
1,2,7 |
89 |
(18,442,150) |
(11) |
16 |
Instructional Support |
520,946,986 |
324 |
- |
- |
520,946,986
|
324 |
- |
- |
- |
|
- |
|
|
17 |
Staff Development |
- |
- |
35,892,274 |
22 |
(35,892,274) |
(22) |
- |
61,035,656 |
61,035,656 |
8 |
38 |
(25,143,382) |
(16) |
18 |
Facility Maintenance |
1,039,272,376 |
646 |
479,152,547
|
298 |
560,119,829
|
348 |
- |
608,700,432 |
608,700,432 |
9 |
379 |
(129,547,885) |
(81) |
19 |
Mid-term hold-harmless |
- |
- |
12,892,998 |
8 |
(12,892,998) |
(8) |
- |
12,892,998 |
12,892,998 |
|
8 |
|
|
20 |
Transportation |
654,762,482 |
407 |
166,452,130
|
104 |
488,310,352
|
304 |
- |
236,955,339 |
236,955,339 |
10 |
147 |
(70,503,209) |
(44) |
21 |
Sparsity Grants |
- |
- |
6,319,039 |
4 |
(6,319,039) |
(4) |
- |
6,319,039 |
6,319,039 |
|
4 |
|
|
22 |
Migrant Education |
- |
- |
259,509 |
0 |
(259,509) |
(0) |
- |
259,509
|
259,509
|
|
0.16 |
|
|
23 |
Other |
33,396,672 |
21 |
- |
- |
33,396,672 |
21 |
- |
- |
- |
|
- |
|
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24 |
Subtotals |
$ 12,567,510,326 |
7,816 |
7,963,623,549 |
4,953 |
4,603,886,777 |
2,863 |
7,031,948,778 |
1,218,896,154 |
8,250,844,932 |
11 |
5,131 |
(287,221,383) |
(179) |
25 |
Austerity Reductions |
|
|
|
|
169,745,895
|
106 |
|
|
|
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|
(169,745,895) |
(106) |
26 |
Basic Instructional Program in QBE |
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|
4,773,632,672 |
2,969 |
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(456,967,278) |
(284) |
27 |
Percent of Actual Expenditures |
100% |
|
63% |
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-4% |
|
28 |
Percent of QBE Foundation |
158% |
|
100% |
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|
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-6% |
|
29 |
Count of Students for QBE |
1,607,894 |
FTE |
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Notes: |
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1. Includes
the QBE Allotments in Central Administration for Social Workers and
Psychologists in the funding for Pupil Services, where these expenditures are
reported. |
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2. Assumes
that the number of positions, salaries, and benefits in the QBE Formula
represent the minimum staffing and personnel costs required by QBE. The QBE
allotments for the cost of the certificated positions in Direct |
Instruction and Pupil Services are |
74.8% |
of the actual expenditures for this purpose. |
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3. Based on
$94.52 per FTE in FY 07, which equals the per-student allocation in FY 01
adjusted for inflation. For comparison, the overall estimate in the
preliminary IE2 cost model (without including equipment, technology,
or |
employee travel) is $287 per FTE (based
on $300 per FTE in grades K-5, $275 per FTE in grades 6-8, and $275 per FTE
in grades 9-12). |
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4. Based on
$28.47 per FTE in FY 07, which equals the per-student allocation in FY 01
adjusted for inflation. These funds are shown as non-salary costs since they
do not involve certificated positions. For comparison, the |
overall estimate in the preliminary IE2
cost model is $87 per FTE (based on $110.04
per FTE in grades K-5, $83.26 per FTE in grades 6-8, and $51.14 per
FTE in grades 9-12). |
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5. Based on
$25.14 per FTE in FY 07, which equals the per-student allocation in FY 01
adjusted for inflation. |
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6. Includes
$5,361,125 in the Categorical Grant for Principal Supplements. |
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7. Reflects
non-salary costs for School Administration and Central Administration based
on allocations of $9.52 per FTE and $28.47 per FTE respectively, which equal
the per-student allocations in FY 01
adjusted for inflation. |
8. Based on
$38.11 per FTE in FY 07, which equals the per-student allocation in FY 01
adjusted for inflation. For comparison, an allocation equal to 1.5% of the
base salaries for certificated employees as set forth in the QBE |
Act and specified before the temporary
reduction to 1.0% in FY 02 is |
$ 53,838,411 |
or $33.48 per FTE. |
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9. Based on
$379.53 per FTE in FY 07, which equals the per-student allocation in FY 01
with inflation. For comparison, 90% of the actual expenditures in FY 07 for
non-salary costs and the same percentage of salary costs |
that the QBE allotments for the salaries
and benefits related to Direct Instruction and Pupil Services bear to the
actual expenditures for this purpose would yield an estimate of $538 per FTE.
For further comparison, the estimate |
in the preliminary IE2 cost model is $600
per FTE. |
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10. Based on
$156.20 per FTE in FY 07, which equals the per-student allocation in FY 01
with inflation. For comparison, 90% of the actual expenditures in FY 07 for
non-salary costs and the same percentage of salary costs |
that the QBE allotments for the
salaries and benefits related to Direct Instruction and Pupil Services bear
to the actual expenditures for this purpose would yield an estimate of $330
per FTE. For further comparison, the |
estimate in the preliminary IE2 cost model is
$358 per FTE. |
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11. Includes
the Local Five Mill Share, which is part of the funding for the basic
instructional program in QBE, but does not include Equalization Grants, which
are intended to pay supplemental costs beyond the basic program. |
The minimum
underfunding of QBE shown in Column M reflects the extent to which the QBE
allotments in FY 07 are less than what they would have been if the non-salary
components in FY 01 had been updated to FY 07 at the |
governmental
inflation rate over this period as calculated by the Bureau of Economic
Analysis. The inflation-adjusted QBE allotments shown in Column I are
calculated by combining the allocations for the certificated personnel |
that were
required by QBE in FY 07 (in Column G) and the inflation-adjusted non-salary
costs for other school operations (in Column H) that existed in FY 01. |
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The data for
General Fund Expenditures shown in Column A come from the OSA Report Card for
FY 07 (excluding restricted federal programs, construction, and school
nutrition) and subtotals from the DE 46 reports submitted |
by local
systems, and the data on QBE Allotments shown in Column C come from the GDOE
Statewide Earnings Sheet for FY 07. The estimates for adjusted QBE allotments
do not represent the cost of an adequate education. |
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