Date: 07/27/2009
Final
CDE Analysis of District Level Data
STUDY OF THE FINANCING OF PUBLIC SCHOOLS
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09:38 AM -- CDE Analysis of District Level Data
Vody Herrmann, Colorado Department of Education (CDE), reviewed the processes for funding Colorado school districts and the Charter School Institute. She shared a memorandum with the committee (Attachment A). She reviewed the October 1 pupil count and the age requirements for K-12 education funding. She also reviewed the specific calendar requirements as detailed in state law. She discussed how full- and part-time students are funded in Colorado. She then explained the certification process of the October 1 pupil count and reconciling school district pupil rolls. She discussed assessed valuations and property taxes as they relate to school financing, and how the department initially estimates funding, then "trues" the actual funding in December and June. She noted that there are State Fiscal Stabilization Funds available for fiscal year 2009-10 and she expressed concern about the additional reporting requirements that will be placed on school districts for this funding. She also reviewed a spreadsheet comparing total program funding between districts (Attachment B).
09:48 AM
Ms. Herrmann continued her remarks by reviewing the spreadsheet with the committee. She discussed specific examples of school district funding, citing school districts with serious funding issues.
09:50 AM
Marc Carey, Legislative Council Staff, reviewed a memorandum regarding categorical funding (Attachment C). He reviewed the memorandum, section by section, providing information on specific categorical programs, including: transportation, English language learners, small attendance center funding, special education funding, the gifted and talented program, and vocational education.
09:55 AM
Todd Herreid, Legislative Council Staff, explained that the memorandum provides state funding information, but that there is other local, state, and federal funding that supplements the categorical program funding.
09:56 AM
Senator King asked staff to review the three tiers of special education funding. Mr. Herreid referred Senator King to page 19 of the memorandum, which details the various allocations for students with disabilities. Senator King further asked if staff is able to determine school district expenses for school district by tier. Mr. Herreid explained that the table in the memorandum does not provide that breakdown, but the information is available. Senator King indicated that he is interested in knowing if there is a correlation between special education and at-risk funding.