business cpurse

6

Happy Trails Assignment

by

Yvette Randle

EDL 705 - Educational Budgeting and Finance

Nova Southeastern University

July 30, 2023

Introduction

In the state of Mississippi, the case study will be presented in a table. According to Dewi and Satrya (2012) shared that Full Time Equivalent (FTE) is defined as “a time-based workload analysis method by measuring the length of time to complete work then that time is converted into an index of FTE values”.

FTE Case Problem (10 points - Non-Florida Students)

 

A student at a weighted FTE value of $3,150 x 2 once in the fall (October) and once in the winter (February)

=6300.00 per student

For students in special programs, the State of XXX funds students in the following categories:

 

Program	Pgm. Weight	Segments  Each Segment = .2 FTE	Comments
201 – Therapy Services – Speech/Language, OT, PT,*	3.75	1 Per program – SL, OT, PT	The remaining part of the week (4/5th) is funded at the base level
202 – ESE  –: Mildly Disabled (Learning Disabled, Other Health Impaired, Physical Impaired, Educable Mentally Handicapped)*	2.10	2	The remaining part of the week (3/5th) is funded at the base level
203 – ESE – Moderately Disabled (Trainable Mentally Handicapped)	1.75	5	The student is funded totally at the program weight. The state caps the % age of disabled students in this category at 8% of the special education population
204 – Profoundly Disabled – (autistic, PMH)	4.60	5	The student is funded totally at the program weight. The state caps the % age of disabled students in this category at 2% of the special education population.
205 – Gifted	1.25	1	The remaining part of the week (4/5th) is funded at the base level
150 – English Language Learner (ELL) **	1.30	4	The remaining part of the week (1/5th) is funded at the base level

 

*   If the student is classified in more than one of these categories, both are counted. For example, if the student is both LD & requires SL services, the student would be .2 in 201 – SL, .4 in 202 – Mildly Disabled, and .4 in the basic program (see below). This insures some funding for the special programs.

 **   If the student is classified as ELL and receives services in either Pgm 201 or 202, the special education programs replace the segments in ELL. For example, for an ELL student who also has a Learning Disability, the student would be funded as .4 in 202 – Mildly Disabled, .4 in 150 – ELL, and .2 in the basic program.

The intent of the program weights is to provide additional funding from state sources to account for the excess cost of providing instructional programs for these students.

In addition to the special program weights, the following basic student programs/weights are applied to all students. Please note that a student cannot exceed 1.0 in total program categories. For example, a student receiving SL Therapy would be .2 in program 201 and the remainder of the funding (.8) in the base program (i.e. kindergarten – see below).

 

Program	Weight
100 – Kindergarten	1.10
101 – Grades 1 – 3	1.06
102 – Grades 4 – 8	1.00
103 – Grades 9 – 12	1.09

The state funds the difference between the “Fair Effort” and the value of the students from FTE. The State funds the cost of all Categorical Allocations at outlined below:

 

Categoricals	Formula	Amount
Administrative - Principal	1 per school	$80,000
Administrative - Assistant Principal	1 = enroll < 1000 2 = enroll 1,000 – 1,500 3 = enroll 1,500 – 2,000	$65,000
Instructional Support - Guidance	1 = enroll < 1000 2 = enroll 1,000 – 1,500 3 = enroll 1,500 – 2,000	$50,000
Administrative - Clerical (data processor, secretary, bookkeeper)	3 = enroll < 1000 4 = enroll 1,000 – 2,000	$20,000 each
Instructional/Administrative  School level materials	$50 per student
Textbooks	$150 per student, annually
Transportation	$400 per student,	Funds only eligible students
At-risk (funding to hire additional teachers for students at risk of dropping out)	$250 per student
Staff Development	$25 per student
Diagnostic Services (i.e. Psychologists)	$50 per student
Administrative Personnel	$315 per student

Based on the formula provided above, how much total funding, by category, would be generated for the following school scenario:

Calculating the FTE Value of the Students in a Typical Elementary School

 

Happy Trails Elementary School recently opened in your school district to serve students in grades Kindergarten through fifth.  The students attend from 8:00 a.m. to 2:00 p.m. Each student receives a daily 30-minute lunch period, as well as 30 minutes per week of music, media, P.E., computer, and art. The school’s enrollment is as follows:

 

   Grade   Enrollment

    K    145

    1    140 

2    155

3    163

    4    166

     5    158

  Total    927

 

The school draws some of its population from a section of the county in which many of the residents do not use English as their primary language at home.  To accommodate the diverse needs of the children from this population, ALL the regular education teachers at Happy Trails have completed the required in-service training to be able to provide English Language Learners (ELL) support.  The school has two teachers hired to provide intensive ELL instruction.  The ELL population is as follows:

 

Grade   ELL Students

  K  12

  1  10 

     2  12

 3  13

 4  15

  5  14

 Total   76

 

* ELL is often called Limited English Proficient (LEP) or English Speakers of (Other) Languages (ESL/ESOL). These terms are used interchangeably within the professional literature.

The school has a K-5 ESE population of 103 students. Many of these students are mildly disabled (Learning Disabled) or Speech/Language Impaired and are served in the regular classroom, with some “ pullout” for direct instruction.  Thirteen (13) of the students are Moderately Disabled and are enrolled in a self-contained special education program for all of their academic services. They do attend the regular PE, Art, Music, and computers with regular education students. The 55 Speech/Language students are seen by the SLP for an average of 60 minutes per week.  None of the ESE students are ELL students , therefore the total ESE count is 103 and the LEP count is 76.

 

   

Grade   ESE Students       Type of Students  # Students    Kg  1  2  3  4  5

K      15            Speech/Language                     55   12  12  7  8  9  7 

1      18             Learning Disabled                     35   2  4  5  8  8   8

2      14              TMH                                      13   1  2  2  3  3  2

      3      19                                              Total   103

4      20 

5      17

Total      103   

In this school district, 75% of the students are eligible for transportation

In this school district, the “Fair Effort” property tax level raises $1,850 per student. 

The student will produce a document that identifies

1. How much revenue is raised through the FTE calculations? (6 points)

The revenue raised through FTE (Full-Time Equivalent) calculations can vary based on various factors, such as the state's budget, tax rates, and economic conditions.

2. How much revenue is expected for the categorical allocations? (2 points)

Principal	1.0	$ 80,000	$ 80,000	$ 14,320	$ 9,000	$ 23,320	$ 103,320
Assistant Principal	1.0	$ 65,000	$ 65,000	$ 11,635	$ 9,000	$ 20,635	$ 85,635
Instructional Support	1.0	$ 50,000	$ 50,000	$ 8,950	$ 9,000	$ 17,950	$ 67,950
Clerical	3.0	$ 20,000	$ 60,000	$ 10,740	$ 27,000	$ 37,740	$ 97,740
Students	927.0	$ 50	$ 46,350	$ 8,297	$ 8,343,000	$ 8,351,297	$ 8,397,647
Textbooks	927.0	$ 150	$ 139,050	$ 24,890	$ 8,343,000	$ 8,367,890	$ 8,506,940
Transportation	927.0	$ 400	$ 370,800	$ 66,373	$ 8,343,000	$ 8,409,373	$ 8,780,173
At-Risk	927.0	$ 250	$ 231,750	$ 41,483	$ 8,343,000	$ 8,384,483	$ 8,616,233
Staff Development	927.0	$ 25	$ 23,175	$ 4,148	$ 8,343,000	$ 8,347,148	$ 8,370,323
Diagnostic Services	927.0	$50	$ 46,350	$ 8,297	$ 8,343,000	$ 8,351,297	$ 8,397,647
Administrative Personell	927.0	$315	$ 292,005	$ 52,269	$ 8,343,000	$ 8,395,269	$ 8,687,274

The revenue for categorical allocations can vary from year to year and is dependent on various factors, including the state's budget, economic conditions, and legislative decisions.

=$179,150,900.80

3. How much revenue is generated through the “Fair Effort” for the students at Happy Trails Elementary? (1 point)

The term "Fair Effort" in the context of revenue generation for students at Happy Trails Elementary is not familiar to me.

$103 X $1,850=190,550

The revenue generated for schools in Happy Trails Elementary, is typically derived from various sources, such as state and local government funding, federal grants, and sometimes private donations or fundraising efforts. The allocation of funds to specific schools may vary based on various factors, including student enrollment, academic programs, and special needs.

4. How much funding will the District receive from the State for the students at Happy Trails Elementary? (1 point)

The funding that a school district, such as Happy Trails Elementary receives from the state can vary each year and depends on various factors, including student enrollment, district size, and funding allocation policies.

The student’s submission will include charts/tables that identify the amount of revenue by program. The student should complete the document using Excel or use Tables in Word.

References

Dewi, U, dan Satrya, A. (2012). AnalisisKebutuhan Tenaga KerjaBerdasarkan Beban KerjaKaryawan Pada PT PLN (Persero) Distribusi Jakarta Raya dan Tangerang BidangSumberDayaManusia dan Organisasi. Depok: FakultasEkonomi Universitas Indonesia.