Overview of Public Funding for Education Presented to Education and - - PowerPoint PPT Presentation

Overview of Public Funding for Education

December 18, 2019

Presented to

Education and Cultural Subcommittee House Legislative Oversight Committee

December 18, 2019 1

Students

December 18, 2019 2

3

721,122 1,132 28,051 44,853 20,808 5,351

STUDENT COUNT BY SCHOOL TYPE - FY 2018-19

Regular School Districts Special School Districts SC Charter Districts Total Private Schools Total Home School Dropouts

Source: South Carolina Department of Education

December 18, 2019

4

100,000 200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000

2000-2001 2001-2002 2002-2003 2003-2004 2004-2005 2005-2006 2006-2007 2007-2008 2008-2009 2009-2010 2010-2011 2011-2012 2012-2013 2013-2014 2014-2015 2015-2016 2016-2017 2017-2018 2018-2019 2019-2020 2020-2021

ADM Count

Fiscal Year

SOUTH CAROLINA ACTUAL AND PROJECTED STUDENTS BY SCHOOL TYPE

Regular School Districts (ADM) Special School Districts S.C. Charter Districts Total Private Schools Total Home School Dropouts

Source: South Carolina Department of Education

December 18, 2019

5

• 2,000

2,000 4,000 6,000 8,000 10,000 12,000 Regular School Districts Special School Districts SC Charter Districts Total Private Schools Total Home School Dropouts Change in Number of ADM

FIVE YEAR CHANGE IN NUMBER OF STUDENTS BY SCHOOL TYPE FY 2014-15 to FY 2018-19

Source: South Carolina Department of Education

December 18, 2019

Sources of Public Funding

Regular School Districts

• General Funds

EIA Lottery Property Tax Relief Local Federal

Special School Districts (Dept of Corrections, DJJ, School for Deaf & Blind)

• General Funds

EIA Federal

SC Charter School Districts

• General Funds

EIA Federal

Private Schools

• Exceptional Needs Tax Credit

Home Schools

• N/A

December 18, 2019 6

State Department of Education

• Instructional Materials
• Transportation – Bus Shops
• Testing

December 18, 2019 7

Regular School Districts

December 18, 2019 8

December 18, 2019 9

10

10,000 20,000 30,000 40,000 50,000 60,000 70,000 80,000

BARNWELL 19 BAMBERG 2 FLORENCE 4 HAMPTON 2 MCCORMICK CLARENDON 1 BARNWELL 29 GREENWOOD 51 ALLENDALE FLORENCE 2 FLORENCE 5 CLARENDON 3 BAMBERG 1 GREENWOOD 52 DILLON 3 CALHOUN LEE LEXINGTON 3 HAMPTON 1 BARNWELL 45 DORCHESTER 4 SALUDA FAIRFIELD JASPER ANDERSON 3 ORANGEBURG 3 SPARTANBURG 4 SPARTANBURG 3 ANDERSON 4 CLARENDON 2 ABBEVILLE LAURENS 56 LEXINGTON 4 EDGEFIELD FLORENCE 3 ORANGEBURG 4 WILLIAMSBURG ANDERSON 2 MARLBORO UNION DILLON 4 MARION 10 SPARTANBURG 1 YORK 1 CHESTER COLLETON LAURENS 55 NEWBERRY ORANGEBURG 5 CHESTERFIELD SPARTANBURG 7 YORK 2 CHEROKEE GREENWOOD 50 SPARTANBURG 5 LEXINGTON 2 GEORGETOWN DARLINGTON ANDERSON 1 SPARTANBURG 2 OCONEE KERSHAW SPARTANBURG 6 ANDERSON 5 LANCASTER PICKENS FLORENCE 1 SUMTER 1 YORK 4 LEXINGTON 5 YORK 3 BEAUFORT RICHLAND 1 AIKEN DORCHESTER 2 LEXINGTON 1 RICHLAND 2 BERKELEY HORRY CHARLESTON GREENVILLE

NUMBER OF STUDENTS BY DISTRICT, FY 2018-19

Source: South Carolina Department of Education

December 18, 2019

11

$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000

FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18

(Millions of Dollars)

TOTAL REVENUE BY SOURCE Excluding Local Bond Proceeds

Total Revenue Federal Revenue State Revenue Local Revenue

Act 388 of 2006, FY 08 ARRA Funding, FY 10 & FY 11 Federal: 9.0% State: 45.9% Local: 45.1% Percent of Total Revenues

Source: SC Dept. of Education, Statement of Revenues; Excludes revenues from local bonds. SC Revenue and Fiscal Affairs Office 188G

December 18, 2019

12

$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000 $15,000

FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18

(Per Pupil)

REVENUE PER PUPIL Excluding Local Bond Proceeds

Total Per Pupil Federal Per Pupil State Per Pupil Local Per Pupil

Act 388 of 2006, FY 08 ARRA Funding, FY 10 & FY 11 Federal: 9.0% State: 45.9% Local: 45.1% Percent of Total

Source: SC Dept. of Education, Statement of Revenues; Excludes revenues from local bonds. SC Revenue and Fiscal Affairs Office 188A

December 18, 2019

General Funds

December 18, 2019 13

Education Finance Act * $1,822,608,440 Employer Contributions $788,703,177 Retiree Insurance $164,664,513 Guidance & Career Specialists $31,363,113 Reading Coaches $29,483,100 Student Health and Fitness $26,297,500 Other items

Education Finance Act - EFA

• Foundation program for district and school operations
• Formula distributes state funds based on local property wealth and weighted

pupil units

• 70% of the statewide cost of the foundation paid by the State
• 30% paid collectively by local school districts
• Individual school district percentages vary based upon local property wealth

(Index of Taxpaying Ability) and weighted pupil units.

• Today, percentage of state support for individual school districts ranges between

24% (Beaufort) and 93% (Clarendon)

December 18, 2019 14

EFA Foundation Program in Law

• Includes
• Defined Minimum Program
• Base Student Cost
• Weightings
• Excludes
• Transportation
• Capital Outlay
• Pilot Programs
• Adult Education (18+ years of age)
• Textbooks
• Food Service
• Employee Benefits

December 18, 2019 15

Defined Minimum Program – Base Student Cost

December 18, 2019 16

At District Level: 6,000 students in a district At School Level: Minimum size of 375 students Other Items:

• 1 superintendent
• 1 teacher for every 26 pupils
• $7 per pupil for instructional

supplies, materials, and library books

• 1 fiscal officer
• 1 principal
• $10 per staff member for in-service

education

• 1 director of planning for every 3,000

students

• 1 assistant principal (if 500+ pupils)
• Maintenance and operational costs
• 1 assistant superintendent
• 1 secretary
• Office support costs
• 1 program consultant for every 750

pupils

• 1 attendance clerk
• 5 secretaries
• 1 librarian
• 1 library aide (if 500+ pupils)
• 1 guidance counselor (if 500+ pupils)

*Note: Terminology is taken from documentation produced at the time the EFA was written.

17

$2,973 $3,033 $3,095 $2,425 $2,485 $2,489

$1,000 $1,500 $2,000 $2,500 $3,000 $3,500

FY 1999-00 FY 2000- 01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 (est)

EFA BASE STUDENT COST

Revised BSC Estimate Funded BSC

Difference of $548

Source: SC Revenue and Fiscal Affairs Office 189D

December 18, 2019

Average Daily Membership vs Weighted Pupil Units Weightings as of FY 2019-20

Students: Students with Special Needs: Add-ons for personalized instruction: Kindergarten 1.00 Handicapped 1.74 to 2.57 Gifted and talented 0.15 Grades 1-3 1.00 Speech 1.90 Academic Assistance 0.15 Grades 4-8 1.00 Homebound 2.10 Limited English Proficiency 0.20 Grades 9-12 1.00 Career & Tech 1.29 Pupils in Poverty 0.20 Dual Credit Enrollment 0.15

December 18, 2019 18

19

600,000 650,000 700,000 750,000 800,000 850,000 900,000 950,000 1,000,000 1,050,000

FY 1999-00 FY 2000- 01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

AVERAGE DAILY MEMBERSHIP AND WEIGHTED PUPIL UNITS 81 Regular School Districts

Average Daily Membership Weighted Pupil Units

Proviso 1.3 Add-on Weights Additional 84,908 WPU's

Source: SC Dept. of Education, 135-day student counts. Excludes Charter and Special districts. SC Revenue and Fiscal Affairs Office 189C

December 18, 2019

Base Student Cost (BSC) x Weighted Pupil Units (WPU) = Total EFA $2,485 x 991,411 = $2,463,656,335

December 18, 2019 20

Total EFA Funding – State and Local Share, FY 2018-19

State Share: 70% $1,724,559,434.50 Local Share: 30% $739,096,900.50 Example - Abbeville: $2,485 x 3,979.35 = $9,888,684.75 Charleston: $2,485 x 61,570.06 = $153,001,599.10

Local Required Support – Index of Taxpaying Ability

Local Share x Index of Taxpaying Ability = Local Required Support Example:Abbeville assessed property value (tax base) is 0.269% of the state total $2,485 x 991,411.02 x 0.3 x 0.00269 = $1,988,170.66 Example: Charleston assessed property value (tax base) is 14.25% of the state total $2,485 x 991,411.02 x 0.3 x 0.14246 = $105,291,744.45

December 18, 2019 21

December 18, 2019 22

$0 $250 $500 $750 $1,000 $1,250 $1,500 $1,750 $2,000 $2,250 $2,500 $2,750

Clarendon 3 Barnwell 19 Florence 5 Greenwood 51 Florence 2 Bamberg 2 Barnwell 29 Hampton 2 Bamberg 1 Dillon 3 Allendale 1 Florence 4 Barnwell 45 Lexington 4 Clarendon 1 Hampton 1 Lee 1 McCormick 1 Lexington 3 Spartanburg 4 Saluda 1 Anderson 3 Clarendon 2 Laurens 56 Anderson 2 Florence 3 Abbeville 60 Dillon 4 Spartanburg 3 Edgefield 1 Orangeburg 3 Spartanburg 1 Dorchester 4 Marion 10 Greenwood 52 Union 1 Marlboro 1 Orangeburg 4 York 1 Calhoun 1 Williamsburg 1 Laurens 55 Anderson 4 Chester 1 Chesterfield 1 Jasper 1 Newberry 1 Spartanburg 2 Orangeburg 5 Anderson 1 Fairfield 1 Colleton 1 Greenwood 50 Kershaw 1 Spartanburg 7 Cherokee 1 Darlington 1 Sumter 1 Spartanburg 6 York 4 Lancaster 1 Spartanburg 5 Lexington 2 York 2 Anderson 5 Lexington 5 Dorchester 2 Florence 1 Richland 2 Lexington 1 York 3 Pickens 1 Georgetown 1 Oconee 1 Aiken 1 Richland 1 Berkeley 1 Beaufort 1 Greenville 1 Horry 1 Charleston 1

TOTAL ASSESSED VALUE BY SCHOOL DISTRICT- TAX YEAR 2017 Excluding Owner Occupied

(Millions of Dollars)

Note: Includes fee-in-lieu property Source: S.C. Department of Revenue Index of Taxpaying Ability, 2019 RFA/245

23

$0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000

CLARENDON 03 LEXINGTON 04 FLORENCE 05 DILLON 03 FLORENCE 02 GREENWOOD 51 DILLON 04 BAMBERG 01 BARNWELL 45 DORCHESTER 02 ANDERSON 02 SPARTANBURG 01 RICHLAND 02 LEXINGTON 01 SPARTANBURG 02 SPARTANBURG 04 YORK 04 HAMPTON 01 ANDERSON 01 SUMTER 01 YORK 01 ANDERSON 03 FLORENCE 03 MARION 10 LAURENS 56 BARNWELL 19 CLARENDON 02 ABBEVILLE 60 LAURENS 55 KERSHAW 01 BARNWELL 29 UNION 01 CHESTERFIELD 01 SALUDA 01 LANCASTER 01 MARLBORO 01 LEXINGTON 03 EDGEFIELD 01 BAMBERG 02 LEXINGTON 05 LEE 01 GREENWOOD 50 CHESTER 01 SPARTANBURG 06 ORANGEBURG 04 SPARTANBURG 03 NEWBERRY 01 YORK 03 ANDERSON 05 CHEROKEE 01 FLORENCE 01 HAMPTON 02 BERKELEY 01 PICKENS 01 AIKEN 01 DARLINGTON 01 ALLENDALE 01 GREENVILLE 01 ORANGEBURG 03 SPARTANBURG 07 WILLIAMSBURG 01 ORANGEBURG 05 DORCHESTER 04 SPARTANBURG 05 COLLETON 01 LEXINGTON 02 RICHLAND 01 ANDERSON 04 YORK 02 FLORENCE 04 GREENWOOD 52 CLARENDON 01 HORRY 01 MCCORMICK 01 CALHOUN 01 OCONEE 01 JASPER 01 GEORGETOWN 01 CHARLESTON 01 FAIRFIELD 01 BEAUFORT 01

ASSESSED VALUE PER PUPIL, FY 2018-19 Excluding Owner Occupied

Source: S.C. Department of Revenue Index of Taxpaying Ability, 2018

December 18, 2019

EFA - State Allocation

Total EFA Funding – Local Required Support = State Allocation Example: Abbeville $9,888,684.75 - $1,988,170.66 = $7,900,514,.09 79.9% State Funded Example: Charleston $153,001,599.10 - $105,291,744.45 = $47,709,854.65 31.2% State Funded

December 18, 2019 24

EIA Funds

• Teacher Salary Supplement and Employer Contributions

$216,500,535 * Goes out based on actual salaries in the district, not based on WPUs

• Education and Economic Development Act (EEDA)

$8,413,832

• National Board Incentives

$44,500,000

• 4K Programs (Including CDEPP)

$49,838,283

• Education Accountability Act Technical Assistance

$23,801,301

• Some Assessments and Reporting (Power School)

$7,500,000

• Career and Technology Education

$20,072,135

• Reading Coaches

$9,922,556

December 18, 2019 25

Property Tax Relief, FY 2018-19

December 18, 2019 26

$100K Residential School Operating Exemption (Tier I) (capped)

• Exempts first $100K of appraised value in owner occupied properties

$249,069,750 $50K Homestead Exemption (Tier II) (partially capped)

• Exempts first $50K of appraised value in owner occupied properties for owners who are 65 and older,

totally and permanently disabled, or blind

• School operating portion capped at $80.9M
• All other portions are a dollar-for-dollar match

$219,844,602 Homestead Exemption Fund (Act 388) (formula)

• Exempts any appraised value not already exempt in owner occupied properties from school operating

millage

• Increased annually by population and inflation
• Includes the $2.5M Minimum requirement

$773,434,411 Manufacturer’s Depreciation Reimbursement (dollar-for-dollar)

• Exempts manufacturer’s property with depreciated value from 20% to 10%

$83,927,859 Manufacturer’s Exemption (14.2857% of Assessed Value) (dollar-for-dollar up to $83M)

• Exempts manufacturer’s property value as created in the Roads Bill (phased-in over six years)

$6,476,615 Merchants Inventory (capped)

• Exempts merchant inventory in stock from property tax

$40,557,257

27

$0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 $5,000

DILLON 03 CLARENDON 03 DILLON 04 ORANGEBURG 04 CLARENDON 02 FLORENCE 05 FLORENCE 02 COLLETON 01 ANDERSON 03 BARNWELL 45 CHESTERFIELD 01 LANCASTER 01 LEXINGTON 04 BERKELEY 01 HORRY 01 ANDERSON 01 YORK 04 BARNWELL 19 LAURENS 56 SUMTER 01 MARION 10 DARLINGTON 01 LAURENS 55 FLORENCE 03 DORCHESTER 02 GREENVILLE 01 ANDERSON 02 BARNWELL 29 KERSHAW 01 PICKENS 01 FLORENCE 04 MARLBORO 01 AIKEN 01 WILLIAMSBURG 01 UNION 01 YORK 01 CHESTER 01 CHEROKEE 01 HAMPTON 01 GREENWOOD 51 ANDERSON 05 SALUDA 01 FLORENCE 01 SPARTANBURG 06 SPARTANBURG 04 ABBEVILLE 60 JASPER 01 CLARENDON 01 GREENWOOD 50 LEXINGTON 02 STATE AVERAGE YORK 02 SPARTANBURG 02 NEWBERRY 01 SPARTANBURG 05 YORK 03 EDGEFIELD 01 OCONEE 01 RICHLAND 02 ORANGEBURG 05 GREENWOOD 52 LEXINGTON 01 ORANGEBURG 03 GEORGETOWN 01 BAMBERG 01 CHARLESTON 01 ANDERSON 04 DORCHESTER 04 FAIRFIELD 01 SPARTANBURG 03 LEE 01 LEXINGTON 03 SPARTANBURG 01 SPARTANBURG 07 HAMPTON 02 BAMBERG 02 BEAUFORT 01 CALHOUN 01 RICHLAND 01 LEXINGTON 05 ALLENDALE 01 MCCORMICK 01

STATE PROPERTY TAX RELIEF TO SCHOOL DISTRICTS PER STUDENT SCHOOL YEAR 2018-19

Source: Dept. of Ed 2018-19 135-day count average daily membership; FY 2018-19 property tax relief payments estimated by RFA

December 18, 2019

Local Revenues

December 18, 2019 28

29

Current Property Taxes, $3,882 M Service Revenue & Charges, $292 M Miscellaneous, $245 M Total, $4,420 M $0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 FY 2017-18

(Millions of Dollars)

TOTAL REVENUE FROM LOCAL SOURCES Excludes Local Bond Proceeds

Source: SC Dept. of Education, Statement of Revenues; Excludes revenues from local bonds. SC Revenue and Fiscal Affairs Office 188D

December 18, 2019

30

$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000

Dillon 04 Dillon 03 Marion 10 Florence 02 Clarendon 03 Florence 03 Florence 05 Barnwell 45 Clarendon 02 Spartanburg 04 Barnwell 29 Union 01 Sumter 01 Saluda 01 Greenwood 51 Dorchester 02 Lee 01 Laurens 55 Abbeville 60 Williamsburg 01 Edgefield 01 Chesterfield 01 Spartanburg 02 Marlboro 01 Hampton 01 Anderson 01 Lexington 04 Anderson 02 Laurens 56 Greenwood 50 Anderson 03 Florence 01 Spartanburg 01 Pickens 01 Bamberg 01 Aiken 01 Kershaw 01 Colleton 01 Barnwell 19 Spartanburg 06 Cherokee 01 York 01 Orangeburg 04 York 03 Anderson 05 Chester 01 Lancaster 01 Greenville 01 Florence 04 Berkeley 01 Newberry 01 Darlington 01 Greenwood 52 Spartanburg 03 Calhoun 01 Allendale 01 Orangeburg 05 Richland 02 Dorchester 04 Spartanburg 05 Lexington 05 Lexington 01 Bamberg 02 Lexington 03 Lexington 02 Hampton 02 Georgetown 01 Orangeburg 03 Horry 01 York 04 McCormick 01 Jasper 01 Oconee 01 Clarendon 01 Spartanburg 07 York 02 Beaufort 01 Anderson 04 Richland 01 Charleston 01 Fairfield 01

LOCAL REVENUE PER PUPIL FY 2017-18 Excluding Bonds

Source: SC Dept. of Education, Statement of Revenues

December 18, 2019

December 18, 2019 31

0% 10% 20% 30% 40% 50% 60% 70% 80%

Allendale 1 Bamberg 2 Lee 1 Marion 10 Spartanburg 7 Union 1 Florence 4 Abbeville 60 Orangeburg 5 Barnwell 29 Orangeburg 3 Barnwell 19 Chester 1 Orangeburg 4 Barnwell 45 Darlington 1 Fairfield 1 Chesterfield 1 Greenwood 51 Calhoun 1 Florence 5 Florence 3 Sumter 1 Colleton 1 McCormick 1 Richland 1 Dillon 3 Spartanburg 3 Dillon 4 Clarendon 1 Laurens 55 Greenwood 52 Williamsburg 1 Clarendon 2 Lexington 3 Hampton 2 Florence 2 Laurens 56 Clarendon 3 Greenwood 50 Edgefield 1 Cherokee 1 Georgetown 1 Marlboro 1 Anderson 2 Lexington 2 Saluda 1 Bamberg 1 Florence 1 Newberry 1 Pickens 1 Oconee 1 Anderson 3 Aiken 1 Dorchester 4 Anderson 5 Kershaw 1 Anderson 4 Spartanburg 4 Hampton 1 Spartanburg 6 Anderson 1 Charleston 1 Spartanburg 1 Lexington 5 Greenville 1 Jasper 1 Beaufort 1 Spartanburg 2 York 3 Lexington 4 Lancaster 1 York 1 Spartanburg 5 Richland 2 Berkeley 1 Lexington 1 Dorchester 2 Horry 1 York 2 York 4

TOTAL MILLAGE RATE INCREASE LIMITATION ON SCHOOL DISTRICTS SINCE 2008 - TY 2017

CPI Population

/a Dillon School Districts 1 and 2 merged to create Dillon School District 4 in FY 2012 /b Marion School Districts 1, 2, and 7 merged to create Marion School District in FY 2013 /c Sumter School Districts 2 and 17 merged to created the Sumter School District in FY 2011 The population factor for these consolidated school districts is estimated as if these districts had merged prior to FY 2007-08.

Charter Schools

• Local - Chartered through school district
• Funded via local school district
• Statewide - SC Public Charter School District and Charter

Institute at Erskine

• Funded via State
• School types:
• Brick and Mortar
• Virtual

December 18, 2019 32

Statewide Charter School Districts FY 2019-20

December 18, 2019 33

General Funds/EFA* $1,822,608,440 EIA $133,763,712 Lottery None Property Tax Relief None Local Revenues None Federal Revenues $10,866,887

Average Teacher Salary

December 18, 2019 34

35

Source: S.C. Revenue and Fiscal Affairs , Annual Southeastern Average Teacher Salary Survey 189A

$30,000 $35,000 $40,000 $45,000 $50,000 $55,000 $60,000

FY 1999-00 FY 2000- 01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21

SOUTH CAROLINA AVERAGE TEACHER SALARY COMPARED TO SOUTHEASTERN AVERAGE TEACHER SALARY

SC Actual Teacher Salary Southeastern Teacher Salary Average

Difference of $290 or 0.5%

December 18, 2019

36 December 18, 2019

How does education funding compare to the total budget?

37 December 18, 2019

38

0.0% 5.0% 10.0% 15.0% 20.0% 25.0% 30.0% 35.0% 40.0% K-12 Education and Cultural Higher Education Health and Social Aid to Subs Law Enforc. and Correc. Debt Service Admin., Exec., Judicial, and Legisl.

• Nat. Resources

and Econ. Dev.

• Transp. and

Reg. Reserve Funds

PERCENT OF GENERAL FUND APPROPRIATIONS BY FUNCTIONAL GROUP FY 1979-80 AND FY 2018-19

FY 1979-80 FY 2018-19

S.C. Revenue and Fiscal Affairs 204

December 18, 2019

39

$0 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 $4,000 $4,500 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 (Millions of Dollars)

STATE APPROPRIATIONS FOR K-12 EDUCATION

EFA EFA - Employer Contributions Non EFA/EIA Teacher Pay Increase EIA Aid to School Districts - Retiree Insurance Buses and Operations Other

*Includes SDE General Fund and EIA Appropriations only. S.C. Revenue and Fiscal Affairs 187

December 18, 2019

40

0% 5% 10% 15% 20% 25% 30% 35% 40% 45% 50% FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20

K-12 APPROPRIATIONS AS % OF TOTAL GENERAL FUND BUDGET

Aid to Districts Other

*Based on General Fund Appropriations to SDE. Does not include mid-year cuts, other than the FY 2008- 09 Rescission Bill. S.C. Revenue and Fiscal Affairs 187B December 18, 2019

How do school districts spend what they receive?

41 December 18, 2019

42

Instruction, $6,166 Administration and Operations, $5,074 Debt Service, $1,440 Land Purchase & Facility Construction, $1,695 Other Services, $251 Expenditures Per Pupil, $14,627 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 FY 2017-18

Per Pupil

EXPENDITURES PER PUPIL

General, Specialized, Career & Tech., Adult Ed., etc. Admin., Food Service, Guidance, Finance, Library, Operations, etc. Community Services, District Transfers, etc. Land, Construction, and Remodeling Debt Principal and Interest Payments

Source: SC Dept. of Education, Statement of Revenues and Expenditures S.C. Revenue and Fiscal Affairs 188F

December 18, 2019

43

$0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000

FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2016-17 FY 2017-18

(Millions of Dollars)

TOTAL EXPENDITURES BY CATEGORY

Total Expenditures Debt Service Instruction Land Purchase & Facility Construction Administration and Operations Other Services

Instruction: 42.2% Admin./Oper.: 34.7% Debt Svc.: 9.8% Land: 11.6% Other: 1.7% Percent of Total Expenditures

Source: SC Dept. of Education, Statement of Revenues and Expenditures S.C. Revenue and Fiscal Affairs 188H

December 18, 2019

44

$0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 $11,000 $12,000 $13,000 $14,000 $15,000

FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2016-17 FY 2017-18

(Per Pupil)

EXPENDITURES PER PUPIL BY CATEGORY

Expenditures Per Pupil Debt Service Instruction Land Purchase & Facility Construction Administration and Operations Other Services

Instruction: 42.2% Admin./Oper: 34.7% Debt Svc: 9.8% Land: 11.6% Other: 1.7% Percent of Total

Source: SC Dept. of Education, Statement of Revenues and Expenditures S.C. Revenue and Fiscal Affairs 188E

December 18, 2019

45

0.00% 2.00% 4.00% 6.00% 8.00% 10.00% 12.00% 14.00% 16.00%

CLARENDON 03 BARNWELL 19 GREENWOOD 51 FLORENCE 05 BAMBERG 02 FLORENCE 02 BARNWELL 29 HAMPTON 02 BAMBERG 01 DILLON 03 ALLENDALE 01 FLORENCE 04 BARNWELL 45 LEXINGTON 04 CLARENDON 01 HAMPTON 01 MCCORMICK 01 LEE 01 LEXINGTON 03 ANDERSON 03 SPARTANBURG 04 SALUDA 01 CLARENDON 02 LAURENS 56 ANDERSON 02 ABBEVILLE 60 DILLON 04 FLORENCE 03 GREENWOOD 52 SPARTANBURG 03 EDGEFIELD 01 DORCHESTER 04 UNION 01 ORANGEBURG 03 SPARTANBURG 01 MARION 10 MARLBORO 01 ORANGEBURG 04 YORK 01 CALHOUN 01 LAURENS 55 WILLIAMSBURG 01 ANDERSON 04 CHESTER 01 CHESTERFIELD 01 JASPER 01 NEWBERRY 01 SPARTANBURG 02 FAIRFIELD 01 ANDERSON 01 ORANGEBURG 05 GREENWOOD 50 COLLETON 01 KERSHAW 01 CHEROKEE 01 SPARTANBURG 07 SPARTANBURG 06 DARLINGTON 01 YORK 04 LANCASTER 01 SUMTER 01 SPARTANBURG 05 LEXINGTON 02 ANDERSON 05 YORK 02 LEXINGTON 05 DORCHESTER 02 FLORENCE 01 LEXINGTON 01 PICKENS 01 RICHLAND 02 YORK 03 GEORGETOWN 01 OCONEE 01 AIKEN 01 RICHLAND 01 BERKELEY 01 BEAUFORT 01 GREENVILLE 01 HORRY 01 CHARLESTON 01

ASSESSED VALUE PER DISTRICT AS A PERCENT OF TOTAL STATE, FY 2018-19

Source: S.C. Department of Revenue Index of Taxpaying Ability

December 18, 2019