702 KAR 3:246. School council allocation
formula: KETS District Administrative System Chart of Accounts.
RELATES TO: KRS 160.345(8)
STATUTORY AUTHORITY: KRS 156.070(4),
160.345(8)
NECESSITY, FUNCTION, AND CONFORMITY: KRS
160.345(8) requires that the Kentucky Board of Education promulgate an administrative
regulation which establishes a formula by which school district funds shall be
allocated to each school council. This administrative regulation establishes
the school council allocation formula for use by local school districts
utilizing the Kentucky Education Technology System (KETS) District
Administrative System Chart of Accounts per 702 KAR 3:120.
Section 1. Definitions. (1)
"Categorical programs" means programs under which funding and uses
for the funding are specifically set by the funding authority and are not in
the general fund.
(2) "District average certified
teacher’s salary" means the dollar value determined by dividing paragraph
(a) of this subsection by paragraph (b) of this subsection, with:
(a) Equal to the total of all salaries
paid to certified personnel working noncategorical programs in the district for
185 days or a different number of days as required by the General Assembly; and
(b) Equal to the total number of
certified personnel working in non-categorical programs in the district.
Section 2. (1) The local school district
shall provide notice to school councils of a tentative allocation by March 1
and notice of an updated allocation by May 1 of each year for the funds and positions
identified in Sections 4, 5, 6, and 8 of this administrative regulation for the
next budget year in accordance with this administrative regulation.
(2) The local school district shall
provide to school councils an allocation pursuant to Section 7 of this
administrative regulation for the next budget year by May 30 of each year in
accordance with this administrative regulation.
Section 3. The local school district
shall calculate the funds available for distribution to school councils using
only the general fund and by excluding the following proposed district-wide
expenditures from the general fund proposed budget for the year being
allocated:
(1) Function 1200, Home and hospital;
(2) Function 1700, Expelled or suspended;
(3) Function 1900, Other instructional programs;
(4) Function 2110-2190, Student support
services, except for school-based employees and specified supplies;
(5) Function 22XX,, improvement of
instruction;
(6) Function 23XX, District administrative
support services;
(7) Function 25XX, Business support
services;
(8) Function 26XX, Plant operation and
maintenance;
(9) Function 27XX, Student
transportation;
(10) Function 3XXX, Noninstructional
services;
(11) Function 4XXX, Facilities
acquisition and construction services;
(12) Function 5XXX, Other; and
(13) All expenditures for extra duty and
extended employment, exceptional children services, itinerant teachers, and
fringe benefits in all codes.
Section 4. Allocation for Certified
Staff. (1) A board staffing policy or guidelines shall be established to
determine the number of allocated positions for certified staff for each
school. To determine the allocation to school councils for certified staff, the
district shall provide sufficient funds:
(a) To meet class size caps and pupil
contact hours established in KRS 157.360 based on the projected full-time
equivalent enrollment for the upcoming school year; and
(b) To meet other classroom teaching and
certified staff positions not included in paragraph (a) of this subsection that
are generated by the local board certified staffing policy.
(2) Any revisions of staffing policy or
guidelines for the next school year shall be adopted by the local board and
submitted to the Kentucky Department of Education by May 1 of each year.
(3) Funds for positions allocated in
subsection (1) of this section shall be based on the previous year's actual 185
day certified salary or the number of contract days as otherwise required by
the Kentucky General Assembly within a biennial budget adjusted by changes in
rank, additional years of experience, and changes in the district's salary
schedule for each existing staff member.
(4) Funds for new and vacant certified
staff positions shall be based on a minimum of ninety-five (95) percent of the
district's average 185 day certified salary adjusted for changes in the
district's salary schedule for noncategorical staff paid in the previous year.
(5) If the actual salary of new certified
personnel is less than ninety-five (95) percent of the district average
certified teacher’s salary, the difference shall revert to the district budget
for possible reallocation under Section 7 of this administrative regulation.
(6) Any adjustments to the allocation due
to increases in salary schedules, salary adjustments, or increases or decreases
in enrollment shall be made by September 15. A council shall be notified of an
adjustment if the adjustment represents a change in staffing due to enrollment
increases or decreases.
Section 5. Allocation for Classified
Staff. (1) A board staffing policy or guidelines for the next school year shall
be adopted by the local board and established to determine the number of allocated
positions for classified staff for each school. Any revisions of staffing
policy or guidelines shall be submitted to the Kentucky Department of Education
by May 1 of each year.
(2) Funds shall be provided for all
school-based classified positions in noncategorical programs generated by the
local board classified staffing policy using the previous year's salary
adjusted for any district-wide increase.
(3) Funds for new or vacant positions
shall be based on ninety-five (95) percent of the district's average classified
salary for that personnel job class for noncategorical staff adjusted for any
district-wide increase.
(4) If the actual salary of new
classified personnel is less than ninety-five (95) percent of the district’s
average classified salary for the personnel job class, the difference shall
revert to the district budget for possible reallocation under Section 7 of this
administrative regulation.
(5) Any adjustments to the allocation due
to increases in salary schedules, salary adjustments, or increases or decreases
in enrollment shall be made by September 15. A council shall be notified of an
adjustment if the adjustment represents a change in staffing due to enrollment
increases or decreases.
Section 6. Other Minimum Allocations. (1)
School councils shall receive a minimum allocation of three and one-half (3
1/2) percent of the statewide guaranteed base funding level for Support
Education Excellence in Kentucky (SEEK) based on prior year final average daily
attendance.
(2) The amount generated in subsection
(1) of this section shall be adjusted at the end of the second school month for
changes in average daily attendance and projected funding for SEEK.
(3) Allocations for operating expenses,
including utilities, or for health and safety requirements of schools shall not
be included in the allocations required by Sections 4, 5, 7, or 8 of this administrative
regulation or this section. If funds are given to a school for these purposes,
the funds shall be distributed in a separate allocation.
Section 7. Distribution of the Balance.
(1) The balance between the amount generated in Sections 4, 5, and 6 of this
administrative regulation and the amount available for distribution to school
councils from Section 3 of this administrative regulation shall be distributed
by the local board in one (1) of the following manners:
(a) An amount per prior year final
average daily attendance;
(b) Based on pupil needs identified by
school councils in their adopted school improvement plans and designated by the
local school board. Money provided under this paragraph shall be used only for
the needs identified by the council from its adopted school improvement plan
and designated by the board;
(c) For specific instructional purposes
based on student needs identified by the board from disaggregated student
achievement data. Money provided under this paragraph shall be used by the
council to address only the identified needs; or
(d) A combination of paragraphs (a), (b),
and (c) of this subsection.
(2) An adjustment may be made to
allocations under subsection (1) of this section at the end of the second
school month for changes in average daily attendance and projected funding for
SEEK, and changes in the projections for prior year, end-of-year balances.
(3) If the allocations in Sections 4, 5,
and 6 of this administrative regulation generate more funds than are available
in Section 3 of this administrative regulation for distribution to school
councils, the local board shall make every reasonable effort to make up the
deficit.
Section 8. (1) A tentative amount for
professional development shall be allocated within thirty (30) days of
notification from the Kentucky Department of Education, pursuant to KRS
160.345(8).
(2) The amount allocated shall be equal
to at least the minimum requirement multiplied by the average daily attendance
from the prior school year.
(3) The amount of professional
development allocation shall be amended by September 15 to reflect the most
recent annual average daily attendance.
Section 9. Each year school councils
shall review the budgets for all categorical programs and provide comments to
the local board prior to the adoption of the budgets.
Section 10. A school council allocation
by the district shall not result in a proposed expenditure that would cause the
district budget to hold in reserve less than the required amount set by KRS
160.470.
Section 11. A district shall not be
prohibited from passing on to school councils any reduction in state and local
revenues.
Section 12. (1) The Kentucky Board of
Education may approve requests from local school districts annually to use an alternative
formula to allocate funds to schools.
(2) A local school district requesting
approval to use an alternative process shall submit written documentation that
the formula would generate funding equal to or greater than the amount provided
to school councils under Section 3 of this administrative regulation.
(3) All requests shall be received by the
Kentucky Department of Education by October 1 preceding the allocation year.
(4) Any alternative process approved by
the Kentucky Board of Education shall be subject to subsequent review.
Section 13. Under Sections 4 and 5 of
this administrative regulation, the funds allocated for staff positions shall
be exactly the amounts permitted by the board policies or guidelines required
in those sections. (22 Ky.R. 1005; eff. 2-12-96; Am. 28
Ky.R. 146; 637; 1124; eff. 11-5-2001; 36 Ky.R. 2225; 37 Ky.R. 1428; eff.
1-3-2011.)
