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CTE and Skill Center Program Funding, Accounting & Data Reporting

CTE and Skill Center Program Funding, Accounting & Data Reporting. October 2014. Current Funding Formula Issues. The 1995 Secondary Vocational Education in the State of Washington report cited a CTE enhancement of 28%.

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CTE and Skill Center Program Funding, Accounting & Data Reporting

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  1. CTE and Skill Center Program Funding, Accounting & Data Reporting October 2014

  2. Current Funding Formula Issues • The 1995 Secondary Vocational Education in the State of Washington report cited a CTE enhancement of 28%. • Current CTE enhancement is $746 per FTE or 14%. Indirect percent is set at 15%. • 89% of the enhancement is generated by MSOC, while 11% is generated by staffing allocations. • General education MSOC has increased by 43% since the 2011-12 SY, while CTE MSOC has increased by only 4.88%. • CTE Teacher staffing ratio is 1:26.57, while the Prototypical High School Teacher staffing ratio is 1:28.74. The 1995 report referenced a funded class size in 1992-93 of 1:16.67. • Statewide CTE CIS staff unit enhancement is 61.72 or approximately 1 per 1,000 CTE student FTE.

  3. Revising Funding Formulas • Other CIS staffing ratio. • Principal allocation. • CTE director allocation. • Revise MSOC allocation. • Implement lower class sizes (McCleary Decision). • Fund a mechanism for the startup of new CTE or Skill Center programs.

  4. Other CIS Staff Allocation Deficit • CTE and Skill Center programs receive less of an other CIS Staff allocation per student FTE than a general education student. Other CIS Staff Ratio for Basic Education for 2013–14 School Year

  5. Other CIS Staffing Allocation • Accounting guidance does not allow charges for nurses, social workers, and psychologists in the CTE program. • Enhancements to other CIS staff units not needed within the CTE programs. Recommendation • These staff units should be moved out of the CTE programs to be allocated in the prototypical middle or high school.

  6. Principal / CTE Director Allocation • Activity 23 – Principal is not an allowable expense in the CTE programs. • The principal allocation is backed out of the general education allocation. Recommendation • CTE students should generate a principal allocation at the prototypical middle or high school, and not within the CTE program. • An allocation should be provided for a CTE Director (separate from a principal) at a rate of 1 per 432 middle school CTE FTE, and 1 per 600 high school CTE FTE. • Expenses associated with the CTE Director should be charged to Activity 21 – Supervision.

  7. Reduction of MSOC Enhancements • Recent state budgets have reduced the CTE and Skill Center MSOC allocations.

  8. MSOC – Districtwide Support • Costs associated with Utilities, Facilities Maintenance, and Districtwide Support should be charged to Program 97 – Districtwide Support. • These costs should be considered part of the current 15% indirect rate charged to the CTE program. Recommendation • CTE students should generate these allocations at the same rate as general education students in the general education program.

  9. MSOC – CTE Program Allocation Recommendation • Allocations for Technology, Curriculum, Library and Other Supplies, and Professional Development should remain in the CTE program. • The allocations for these areas of MSOC would be increased to reflect how much more CTE programs actually spend in these areas as compared to general education. • Expenses in these areas should be direct charged to the appropriate CTE program.

  10. CTE MSOC Allocation 2013-14School Year • Categories of MSOC allocation are defined as direct program charges in the accounting manual. • CTE multiplier based on actual expenditure data from the 2012-13 school year.

  11. Per Student CTE MSOC 2015-16

  12. Skill Center MSOC 2015-16 School Year • Skill Center MSOC should be funded based on a three-year average ratio of per pupil expenditures as compared to general education.

  13. Implement Lower Class Sizes • In the context of the McCleary Decision, CTE programs are underfunded. Recommendation • Lower the CTE class size to 19.0. • Lower the Skill Center class size to 16.0. • Can be phased in over three school years with target values achieved in the 2017-18 school year.

  14. Fiscal Impact for 2015-16 School Year

  15. Expenditure Accounting System • Created additional accounting codes that more closely align with costs funded in the MSOC categories. Implemented Activity 33 – Curriculum for 2014-15 school year. • Create transparency in regards to what is being charged to CTE; and provide a balance by reducing the indirect rate from 15% to the federal restricted rate (on average less than 4%). • The indirect rate would only be reduced if the proposed revisions to CTE MSOC were implemented as presented.

  16. Data Reporting and Transparency • Implementation of Activity 33 as mentioned above. • Isolate the general education portion of CTE funding on the 1191 CTE reports from the value of the CTE enhancement.

  17. Questions?

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