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Disclaimer This document is provided for informational and reference - - PowerPoint PPT Presentation

May 13, 2023 187 likes •600 views

Disclaimer This document is provided for informational and reference purposes only. The Fresno County Superintendent of Schools (FCSS) has not independently verified its contents, and its provision does not constitute any such verification. This

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Disclaimer

This document is provided for informational and reference purposes

  • nly. The Fresno County Superintendent of Schools (FCSS) has not

independently verified its contents, and its provision does not constitute any such verification. This document should not be taken as constituting legal advice, and any questions regarding its contents should be referred to independent counsel before relying upon any information contained therein.

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PCRA

It’s impact on Special Education Part 1

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Program Cost Report Allocation

Cost Accounting How much does each program cost? i.e. Migrant Ed, Special Ed, Regular Ed

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Program

  • Pre-Kindergarten
  • Regular Ed K-12
  • Alternative School
  • Continuation School
  • Independent Study Center
  • Opportunity School
  • Community Day School
  • Spec Sec Programs
  • CTE
  • Regular Ed Adult
  • Adult Independent Study Ctr
  • Adult Corr Ed
  • Adult CTE
  • Bilingual
  • Migrant
  • Special Ed
  • ROC/P
  • Others

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Goal Field

  • Pre-K (0001)
  • Reg Ed K-12 (1110)
  • Alt School (3100)
  • Cont. School (3200)
  • Ind Study Ctr (3300)
  • Opp School (3400)
  • Comm Day School (3550)
  • Spec Sec Programs (3700)
  • CTE (3800)
  • Reg Ed Adult (4110)
  • Adult Ind Study Ctr (4610)
  • Adult Corr Ed (4620)
  • Adult CTE (4630)
  • Bilingual (4760)
  • Migrant (4850)
  • Sp Ed (5xxx)
  • ROC/P (6000)
  • Others: 7110, 7150,

8100, 8500

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Program Costs

  • Instructional Costs
  • Support Costs
  • Central Administration Costs

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Program Costs

  • Instructional Costs
  • “Directly related to the program”
  • Teachers, Aides, Textbooks, etc.
  • Support Costs
  • “On the periphery of the program”
  • Plant M&O, Library, Pupil Support Services, Transportation, etc.
  • Central Administration Costs
  • “Farthest removed from the program”
  • Accounting, Personnel, Budgeting, School Board, Supt, etc.

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XYZ School District

3 Programs:

Migrant Sp Ed Reg Ed Goal 4850 Goal 5xxx Goal 1110

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Instructional Costs

  • Always go into a red bucket.

Migrant Sp Ed Reg Ed

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Support Costs

  • Some go into a red bucket.

Migrant Sp Ed Reg Ed

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Support Costs

  • Where do they go?

Migrant Sp Ed Reg Ed

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Support Costs

Migrant Sp Ed Reg Ed Undistributed Goal 0000

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Central Administration Costs

  • Never go into a red bucket.

Migrant Sp Ed Reg Ed Undistributed Goal 0000

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Always, Sometimes, and Never

  • Instructional Costs – Always in the Red Bucket
  • “Directly related to the program”
  • Teachers, Aides, Textbooks, etc.
  • Support Costs – Sometimes in the Red Bucket
  • “On the periphery of the program”
  • Plant M&O, Library, Pupil Support Services, Transportation, etc.
  • Central Administration Costs – Never in the Red Bucket
  • “Farthest removed from the program”
  • Accounting, Personnel, Budgeting, School Board, Supt, etc.

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Migrant Sp Ed Reg Ed Undistributed $2,950,000

End of Year – Now What?

Total = $13,175,000 $9,750,000 $925,000 $550,000

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PCRA

End of Part 1

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PCRA

It’s impact on Special Education Part 2

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Migrant Sp Ed Reg Ed Undistributed $550,000 $925,000 $9,750,000 $2,950,000 Total = $13,175,000

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Factors

Example: Cost is $100 Factor count is 5 Allocation rate is $100 ÷ 5 = $20

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Factors

A program count is 2 Program allocation is $20 x 2 = $40

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Support Cost Activities

  • Activity 1
  • Instructional Supervision and Administration
  • Instructional Resources (i.e. Library, Media, Technology)
  • School Administration
  • Pupil Support Services
  • Activity 2
  • Plant Maintenance and Operations
  • Facilities Rents and Leases
  • Activity 3
  • Pupil Transportation

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3 Factors

Teacher Full Time Equivalent (FTE) Classroom Units (CU) Pupils Transported (PT)

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  • Teacher FTE
  • Instructional Supervision and Administration
  • Instructional Resources (i.e. Library, Media, Technology)
  • School Administration
  • Pupil Support Services
  • Classroom Units
  • Plant Maintenance and Operations
  • Facilities Rents and Leases
  • Pupils Transported
  • Pupil Transportation

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  • Teacher FTE
  • Instructional Supervision and Administration (Fn 2100-2200)
  • Instructional Resources, such as Library, Media, and Tech (Fn 2420-2495)
  • School Administration (Fn 2700)
  • Pupil Support Services (Fn 3100-3199 & 3900)
  • Classroom Units
  • Plant Maintenance and Operations (Fn 8100-8400)
  • Facilities Rents and Leases (Fn 8700)
  • Pupils Transported
  • Pupil Transportation (Fn 3600)

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Determining the Factors…

…It is up to you.

Instructions are on 910-5 – 910-9

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Factors for XYZ School District

Migrant Sp Ed Reg Ed

0.40 FTE 0.25 CU 0 PT 8.85 FTE 9.0 CU 96 PT 0.75 FTE 0.75 CU 4 PT

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Total $650,000 Total $300,000 Total $1,000,000 $1,950,000 FTE 10 CU 10 PT 100 Per FTE $65,000 Per CU $30,000 Per PT $10,000 FTE CU PT Migrant 0.75 $48,750 0.75 $22,500 4 $40,000 $111,250 Sp Ed 0.4 $26,000 0.25 $7,500 $0 $33,500 Reg Ed 8.85 $575,250 9 $270,000 96 $960,000 $1,805,250 Total 10 $650,000 10 $300,000 100 $1,000,000 $1,950,000

Allocated Costs by Factor Teacher FTE Classroom Units Pupils Transported

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Migrant Sp Ed Reg Ed Undistributed $111,250 ($1,950,000) $1,805,250 $33,500

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Direct Allocated Total Migrant $550,000 $111,250 $661,250 Sp Ed $925,000 $33,500 $958,500 Reg Ed $9,750,000 $1,805,250 $11,555,250 Total $11,225,000 $1,950,000 $13,175,000

Total Direct and Allocated Costs

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PCRA

End of Part 2

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PCRA

It’s impact on Special Education Part 3

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Central Administration Costs

  • Functions 7100 to 7700
  • Total Central Admin Costs ÷ (Direct Costs + Allocated

Costs) = Ratio

  • (Program’s Direct Costs + Program’s Allocated Costs)

x Ratio = Allocation

$1,000,000

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Total CAC: $1,000,000 Total Direct and Allocated: $13,175,000 CAC Ratio: 7.6% Direct Allocated Total CAC Migrant $550,000 $111,250 $661,250 x 7.6% = $50,190 Sp Ed $925,000 $33,500 $958,500 x 7.6% = $72,751 Reg Ed $9,750,000 $1,805,250 $11,555,250 x 7.6% = $877,059 Total $11,225,000 $1,950,000 $13,175,000 $1,000,000

Central Administration Costs

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Migrant Sp Ed Reg Ed Undistributed ($1,000,000) $877,059 $72,751 $50,190

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Direct Allocated CAC Total Migrant $550,000 $111,250 $50,190 $711,440 Sp Ed $925,000 $33,500 $72,751 $1,031,251 Reg Ed $9,750,000 $1,805,250 $877,059 $12,432,309 Total $11,225,000 $1,950,000 $1,000,000 $14,175,000

Total Program Cost

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Direct Allocated CAC Total Migrant $550,000 $111,250 $50,190 $711,440 Sp Ed $925,000 $33,500 $72,751 $1,031,251 Reg Ed $9,750,000 $1,805,250 $877,059 $12,432,309 Total $11,225,000 $1,950,000 $1,000,000 $14,175,000

Total Program Cost

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SEMA Report

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The Total Includes PCRA

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Impact

  • Finance: PCR affects MOE
  • Program: Costs are outside Special Education
  • Results (and mistakes) of PCR may haunt you for years

What to do

  • Be mindful of the factors
  • Review PCRA’s effect on Sp Ed MOE

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Thank you

More information can be read in CSAM Procedure 910 found here: https://www.cde.ca.gov/fg/ac/sa/

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