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A
Good
afternoon,
everyone
like
to
welcome
you
to
the
education
assessment,
accountability
review
subcommittee.
I
now
call
this
to
order,
as
we
take
roll
call,
as
the
members
indicate
if
they
are
present
present
from
their
annex
office
or
present
remotely
at
this
time.
Please
clerk,
please
call
the
row.
B
B
Thank
you
co-chair
wise
president
remotely
at
a
district.
Thank
you
and
representative
reid
here
in
the
room.
You
have
a
quorum,
we
have
a
quorum,
we
do
not
have
a
quorum
of
senators.
A
Okay
good
deal,
we
have
a
quorum,
I
like
to
remind
all
those
participating
to
silence
their
cell
phones.
All
materials
for
this
meeting
have
been
sent
electronically
via
email
and
should
also
be
available
on
the
committee's
lrc
website.
At
this
time,
the
chair
will
entertain
a
motion
to
accept
the
august
3rd
2021
minutes.
A
It
has
been
properly
moved
in.
Second,
all
those
in
favor,
please
signify
by
saying
aye
all
is
opposed,
nay,
motion
passes.
The
minutes
are
accepted
all
right
at
this
time.
We
will
now
hear
a
report.
The
office
of
education
accountability
is
here
to
present
a
report
on
seek
funding
approved
by
the
subcommittee
as
part
of
the
2021
research
agenda.
This
presentation
will
be
broken
up
in
two
parts.
I
ask
that
you
all
hold
questions
and
comments
until
the
end
of
the
both
presentations
for
those
at
the
table.
A
Thank
you
all
so
much
for
being
here
today.
We
truly
appreciate
you
all
being
here
today
and
presenting
this
report.
I
know
this
report
took
some
time,
but
it's
gonna
be
instrumental
in
the
conversations
coming
up
for
the
general
assembly
and
thank
you
so
much
so
at
this
time
feel
free
to
to
start
your
presentation.
C
Good
afternoon,
in
november
of
2020
ears
assigned
oea
a
study
to
analyze
changes
to
the
current
sikh
funding
formula
to
improve
equity
without
increasing
state
funding.
In
addition,
the
report
would
review
other
states
funding
formulas
as
well
as
review.
Rural
and
non-rural
district
characteristics
in
kentucky
oea
performed
a
detailed
analysis
of
how
the
seek
funding
formula
and
transportation
formula
are
supposed
to
be
calculated
based
on
statute.
C
C
21
states
use
average
daily
membership
when
counting
students
to
fund
education,
in
addition
about
a
third
of
states,
have
a
higher
district
local
share
than
kentucky
oea
staff
provides
44
different
hypothetical
changes
to
the
sikh
funding
formula
in
the
report.
Several
of
these
changes
would
increase
equity
when
looking
at
state
and
local
revenue.
C
However,
others
had
little
to
no
impact
on
equity
when
comparing
rural
districts
to
non-rural
districts
on
average
rural
districts
have
more
people
living
in
poverty
and
more
students
requiring
special
education
services.
They
also
have
more
students,
not
meeting
act,
reading
and
math
benchmarks,
and
while
their
enrollments
have
been
declining,
they
are
projected
to
lose
even
more.
C
This
slide
includes
the
data
used
in
the
report.
Oea
staff
held
several
meetings
with
kde.
While
conducting
this
study,
our
presentation
will
begin
with
an
overview
of
how
the
seek
funding
formula
works,
followed
by
how
kentucky
compares
to
surrounding
states
in
k-12
education,
funding
and
transportation.
C
E
The
sikh
funding
formula
was
designed
to
equalize
local
revenue
with
state
funds
to
ensure
that
students
living
in
property,
poor
districts
received
the
same
base
funding
as
students
living
in
property
wealthy
districts
in
school
year.
2020,
the
general
assembly
set
the
guaranteed
base
per
pupil
amount
to
four
thousand
dollars
seek
includes
additional
funding
for
students
with
additional
needs
referred
to
as
add-ons
to
the
guaranteed
base
funding
formula.
There
are
five
add-on
adjustments,
which
will
be
explained
on
the
next
slide
to
receive
state
seek
funding.
E
Tier
one
allows
school
boards
to
increase
revenue
above
15
percent
of
the
seek
based
funding
and
is
equalized
with
state
funds
for
districts,
with
property
assessments
below
150
percent
of
the
state
average
in
school
year.
2020
this
amount
was
834
000
school
boards
can
levy
up
to
30
percent,
more
of
the
adjusted
seek
base
and
tier
1
for
tier
2
funding,
which
is
not
equalized
by
the
state.
E
E
E
Student-Based
funding
assigns
a
cost
to
educating
a
student
with
no
special
needs
or
services
called
a
base.
Amount
then
accounts
for
the
additional
cost
of
educating
specific
categories
of
students.
Kentucky
and
three
surrounding
states
use
this
model
kentucky's
base
funding
is
four
thousand
dollars
per
student
and
hybrid
models
use
a
mixture
of
student-based
and
resource-based
models.
E
E
E
All
surrounding
states
have
an
expected
local
share
for
funding
education
except
indiana.
Three
states
use
multiple
data
points
to
calculate
local
share,
while
kentucky
requires
three
dollars
for
every
one
thousand
dollars
in
assessed.
Local
property
wealth
virginia
does
not
require
local
effort,
but
districts
may
impose
taxes
to
generate
supplemental
inc
revenue.
E
Some
states,
like
kentucky
only
fund
students
who
qualify
for
free
lunch,
while
other
states
fund
students
who
qualify
for
both
free
and
reduced
lunch.
Some
provide
a
flat
amount
like
indiana,
while
other,
while
others
provide
a
multiplier
of
the
base.
Funding
like
kentucky
or
based
on
the
concentration
of
at-risk
students
like
missouri
kentucky
and
ohio,
use,
multiple
weights
for
the
exceptional
child
add-on,
depending
on
the
severity
of
the
exceptionality.
E
Some
states
use
one
multiplier
or
a
flat
amount
per
student,
regardless
of
disability.
Some
states
use
the
cost
of
delivering
special
education
services
and
others
use
a
hybrid
system
kentucky
and
all
surrounding
states
provide
extra
funding
for
limited
english
proficiency.
Proficiency,
students
or
lep,
sometimes
referred
to
as
english
learners
or
el
students.
E
E
Districts
were
divided
into
quintiles
to
compare
low
property
wealth
districts
with
high
property
wealth
districts.
Districts
were
ranked
by
per
pupil
property
assessments
and
divided
into
five
groups.
Each
with
about
one-fifth
of
the
state's
students
quintile
one
contains
districts
with
the
lowest
per-pupil
property
assessments
and
quintile.
Five
contains
districts
with
the
highest
per-pupil
property
assessments.
E
Equity
is
measured
using
the
gap
between
the
funding
received
by
quintile
5
and
the
funding
received
by
lower
wealth.
Quintiles,
particularly
quintile
1.
individual
districts
within
quintiles
may
experience
different
outcomes.
For
example,
although
equity
may
increase
in
quintile
one
some
districts
within
quintile,
one
may
experience
a
decrease.
E
This
map
shows
each
district's
quintile.
Remember
that
each
quintile
has
approximately
the
same
number
of
students.
There
are
68
districts
in
quintile
1,
the
least
wealthy
district,
primarily
in
eastern
kentucky,
and
there
are
five
districts
in
quintile,
5,
the
wealthiest
quintile
anchorage,
independent
jefferson,
fayette,
livingston
and
lyon.
Counties.
E
This
slide
shows
how
quintile
characteristics
have
changed
over
time
and
this
analysis
may
look
different
at
different
points
in
time.
But
here
we
are
looking
at
pre-cara
and
early
cara
compared
to
the
most
recent
years
for
which
data
was
available,
and
here
we're
only
looking
at
the
gap
between
quintile,
1,
the
lowest
wealth
districts
and
quintile
5,
the
highest
wealth
districts.
E
E
E
E
E
E
Local
and
state
revenue
increased
in
each
quintile,
with
greater
increases
in
lower
quintiles.
Less
wealthy
districts
had
more
revenue
per
pupil
in
2020
and
came
closer
to
the
revenue
in
wealthier
districts.
The
difference
was
115
dollars
more
equitable
in
2020,
including
federal
revenue,
increases
equity
even
further
in
2020,
compared
to
1990
equity.
E
C
Here
are
the
definitions
used
to
determine
which
counties
are
classified
as
metropolitan,
micropolitan
and
royal.
These
definitions
are
based
on
the
2010
census.
Data
independent
districts
were
classified
the
same
as
the
county
district
they
reside
in.
There
are
currently
58
metropolitan
districts,
44
micropolitan
districts
and
69
rural
districts.
C
Shaded
in
white
on
the
map
are
the
rural
districts
which
a
large
number
are
in
eastern
kentucky.
Currently
the
royal
population
is
23
of
the
total
population.
However,
in
2050
rural
districts
are
projected
to
only
make
up.
18
percent
of
the
total
population
metropolitan
districts
have
58
percent
of
the
total
population,
but
is
projected
to
increase
to
65
percent
and
micropolitan
districts
while
projected
to
gain
students.
Their
percentage
of
the
population
will
decrease
from
19
to
17
percent.
C
28.5
of
people
living
in
rural
districts
do
not
have
a
high
school
diploma
compared
to
22
percent
in
micropolitan
and
14
in
metropolitan
areas.
In
addition,
only
11
percent
of
the
people
living
in
rural
districts
have
a
bachelor's
degree
or
higher
compared
to
17
percent
in
micropolitan
and
25
percent
in
metropolitan
areas.
C
Rural
districts
also
have
a
higher
percentage
of
students
needing
special
education
services
and
have
more
homeless
students.
However,
rural
districts
have
the
least
amount
of
minority
students
and
rural
districts
on
average
have
lower
teacher
salaries
in
2020
metropolitan
districts.
Average
teacher
salaries
were
almost
seven
thousand
dollars
more
than
royal
districts
and
micropolitans
average
teacher
salaries
were
almost
a
thousand
dollars
more.
C
C
C
C
C
C
In
addition,
if
the
general
assembly
would
like
to
fund
any
of
the
models,
instead
of
reducing
the
seat
guaranteed
base,
that
is,
mount
is
shown
at
the
bottom
of
each
slide
as
well.
If
this
was
to
be
funded,
it
would
cost
the
general
assembly
140.6
million
dollars,
while
the
overall
equity
in
quintile
one
increased.
Not
all
districts
in
that
quintile
will
gain
additional
funding.
C
C
C
C
The
next
slide
will
show
a
hypothetical
change
to
local
and
state
revenue.
If
we
added
a
weight
for
both
rural
and
micropolitan
districts,
as
shown
earlier,
micropolitan
districts
actually
receive
less
revenue
than
rural
districts.
Did
this
model
decreases
the
base
seek
amount
to
798
and
takes
those
funds
to
at
a
weight
of
0.239
for
royal
districts
and
a
weight
of
0.06
for
micropolitan
districts.
C
C
C
C
C
C
The
next
slide
is
going
to
show
you
an
adjustment
based
on
the
percentage
of
students
living
in
poverty.
This
slide
shows
you
the
poverty
range
and
weight
for
this
change.
As
you
can
see,
each
classification
is
adjusted
upward
by
adding
an
extra
fifty
dollars
per
student.
As
the
percent
of
students
qualifying
for
free
lunch
increases,
22
states
provide
at-risk
funding
based
on
the
concentration
of
students
from
low-income
households.
C
C
C
C
C
C
This
allows
for
the
seek
guaranteed
base
per
pupil
amount
to
increase
from
four
thousand
dollars
per
student
to
four
thousand
two
hundred
and
nineteen
dollars.
If
this
change
was
made,
equity
would
increase
by
three
hundred
and
fifty
dollars
per
pupil
in
quintile.
One
and
equity
also
increases
in
quintile
two
through
quintile.
Four.
C
The
report
has
several
more
models
for
your
review.
There
is
a
model
for
funding,
foster
care
students,
increasing
tier
1
percentages,
and
what
would
happen
if
teacher
retirement
or
state
grants
funded
outside
the
seek
funding
formula
were
instead
funded
within
the
seek
formula?
Some
of
these
adjustments
increased
equity
and
some
did
not.
C
The
report
also
discusses
some
transportation
funding
changes.
However,
due
to
the
kde
calculation
errors,
oea
found
and
the
general
assembly
not
fully
funding
transportation,
an
equity
analysis
was
not
performed
on
these
suggestions.
However,
if
anyone
is
interested
in
these,
we
would
be
glad
to
discuss
them
after
the
presentation.
C
Students
living
in
rural
districts
had
a
lower
percentage
of
students,
meeting
act,
reading
and
math
benchmark
scores.
Rural
districts
receive
less
per
pupil
funding
than
metropolitan
districts.
However,
rural
districts
receive
more
per
pupil.
Funding
than
micropolitan
districts
and
finally,
rural
districts
on
average
have
lower
teacher
salaries.
C
B
D
D
The
map
can
be
manipulated
by
changing
the
c
guaranteed
base,
the
multipliers
for
the
seek
add-ons
and
the
local
effort,
the
equalization
level
and
the
tier
one
percentage
below
the
map
and
to
the
left.
The
visualization
displays
the
change
required
and
the
maximum
levied
equivalent
rate
in
order
to
maximize
tier
1
funding
above
the
total
above
the
color
gradient
is
a
total
change
in
seek
funding
relative
to
the
2020
appropriation.
D
I'm
now
going
to
walk
you
through
some
changes
that
you
can
make
to
the
visualization
in
one
of
the
seek
task
form
seek
task
force
meetings,
chuck
truesdale
mentioned
that
for
every
dollar
you
add
to
the
seek
base:
it'll
cost
approximately
eight
hundred
thousand
dollars.
So
I
want
to
replicate
that
here
with
this
particular
visualization,
so
we
select
seek
base
manually
type
in
four
thousand
and
one
dollars
and
hit
enter.
D
You
will
then
see
right
down
here
on
the
bottom.
The
difference
is
approximately
eight
hundred
thousand
dollars,
so
chuck
trezel
got
it
right,
which
is
good,
sabrina
mentioned
earlier,
that
we
ran
a
model
of
having
the
at-risk
add-on
at
it
increased
to
0.60.
D
D
And
which
districts
would
benefit
most
and
least
from
this
change?
The
colors
on
the
map
display
the
extent
to
which
changes
in
the
seek
formula
would
increase
or
decrease
spending
in
those
districts.
The
orange
colors
show
a
decrease
in
spending,
while
the
blue
colors
show
an
increase
in
state
spending
below
the
map.
D
I
would
be
glad
to
stay
after
this
meeting
if
anyone
would
like
to
work
with
this
tool
in
more
detail.
I
actually
really
love
this
stuff,
so
it'll
be
a
lot
of,
or
fun
least
for
me.
That
being
said,
I
now
want
to
transition
to
the
other
presentation.
Give
me
a.
A
Moment
just
just
one
moment
does
any:
does
any
member
have
any
questions
for
the
the
first
presentation
that
we
heard
good
all
right
all
right,
sir.
B
A
A
At
this
time,
we're
going
to
transition
to
item
number
three
on
the
agenda
and
first
order.
The
business
will
be
required
by
statute.
Is
the
election
of
senate
co-chair
senate
members
will
elect
the
senate
co-chair?
Is
there
a
nomination
from
a
senate
member
for
the
position
of
senate
co-chair
of
this
committee?
A
A
All
right
at
this
time
it
does,
it's
been
probably
moved
in
second,
and
the
for
is
there.
Motion
has
been
made
second
by
nomination
cease.
Is
there
a
motion
to
cease
the
nominations
at
this
time
it
has
been
so
moved
all
those
in
favor
of
senator
wise
being
elected
as
co-chair
of
this
committee,
please
signify
by
saying
aye
among
the
senators
all.
B
A
All
those
opposed
motion
carries.
Congratulations,
senator
wise
you,
you
have
been
elected
for
this
duty
for
another
term.
Congratulations
all
right!.
A
D
Thank
you.
This
presentation
is
a
thorough
examination
of
the
seek
formula
as
it
is
currently
implemented
by
kde.
There
are
16
recommendations
based
on
our
examination.
D
D
D
I
will
now
discuss
the
major
findings
from
the
transportation
calculation
before
presenting
them
to
you.
We
have
discussed
these
issues
with
kde
and
made
them
aware
of
them.
We
appreciate
their
help
and
have
been
in
communication
with
them
all
throughout
the
year
and
presented
our
initial
findings
of
them
in
july.
D
In
creating
the
seven
cost
groups,
kd
did
not
use
an
objective
methodology
of
grouping
districts.
Instead,
it
used
a
subjective
methodology
to
determine
different
groupings
of
districts,
kde
group
districts
into
small
groups
by
calculated
cost
per
pupil
day
instead
of
density
groups,
kde
multiplied
the
number
of
handicapped
students
by
2.0
instead
of
5.0,
as
required
by
statute.
D
D
Here's
a
little
bit
about
sikh
transportation
districts
are
reimbursed
for
transporting
students
to
and
from
school
seek.
Transportation
does
not
include
transportation
for
field
trips
or
sports,
also,
most
districts,
most
all
districts,
transport
students
to
and
from
school,
and
there
is
a
complex
formula
associated
with
transportation
that
is
complicated
and
not
implemented
correctly
by
kde.
D
Also,
kentucky
has
not
fully
reimbursed
school
districts
for
their
transportation
costs
since
in
school
year,
2020
the
total
cost
for
pupil
transportation
was
392
million
dollars.
In
school
year,
2020
districts
received
a
pro
rated
amount
of
54.8
percent
of
their
of
their
cost
for
pupil
transportation.
D
There
are
two
issues
that
we
found
initially,
and
we
want
to
make
recommendations
based
on
them.
Statute
requires
that
the
area
of
independent
school
districts
be
subtracted
from
the
county
district
of
the
county.
They
are
in
in
discussions
with
kde
staff.
Oea
determined
that
for
county
districts
that
had
independent
districts
within
their
county
kde
did
not
subtract.
The
square
mileage
for
the
independent
districts
from
the
area
served
by
the
county
district
also
statute
requires
that
the
ada
of
transported
pupils
includes
all
public
schools.
D
School
pupils
transported
at
public
expense
who
live
beyond
a
one
mile
radius
from
the
school
kde
staff
calculates
students
distance
from
school,
based
on
road
miles,
rather
than
a
one
mile.
Radius,
which
conflicts
with
statute
by
using
road
miles
instead
of
radius
districts
may
be
including
students
that
should
not
be
included
in
this
calculation.
D
D
D
D
D
D
Kde
staff
then
used
professional
judgment
to
exclude
districts
from
the
graph
calculations
that
they
viewed
as
outliers
county
and
independent
districts
that
were
that
had
transported
costs
per
pupil
day
above
nine
dollars.
That's
this
line
or
below
three
dollars
were
excluded
from
the
graph
calculation
in
school
year.
2020..
D
And
these
are
the
issues
that
that
arose
from
that.
According
to
statute,
the
transportation
calculation
should
have
nine
density
groups
and
determine
the
graph
adjusted
cost
per
pupil
day.
The
kde
calculation
only
includes
seven
groups
and
instead
of
using
similar
density
groups
as
required
by
statute,
kde
is
grouping
school
districts
by
calculated
cost
per
pupil
day.
D
D
Statute
requires
that
the
students
with
disabilities
have
their
ada
multiplied
by
5.0,
while
the
handicap
factor
was
correct
on
the
website
and
calculating
the
graph
adjusted
costs.
Kd
did
not
multiply
the
costs
by
5.0
and
multiplied.
The
cost
by
2.0
kde
was
not
aware
of
the
error
because
they
lacked
the
expertise
in
the
program
used
to
calculate
the
graph
adjustment.
D
The
gross
ada
plus
handicapped
amount
was
used
in
determining
the
cost
per
pupil
day
because
the
handicap
factor
was
using
used
and
determined
the
cost
per
pupil
day.
Each
handicap
student
made
the
denominator
larger
when
increasing,
when
calculating
cost
per
pupil
day.
The
larger
denominator
in
the
cost
per
pupil
day
led
to
lower
graph
adjusted
cost
per
people
day
for
each
handicapped
student.
D
D
D
D
This
graph
shows
the
graph
adjusted
cost
per
pupil
day
and
net
transported
pupil
densities
for
county
districts
within
the
county
district
graph
calculation
117
of
120
county
districts
were
included
in
the
graph
for
several
years
up
until
2021
kde
made
an
error
in
transcribing
district's
graph
calculated
cost
with
one
district,
this
diamond
here,
receiving
too
much
money.
This
was
due
to
a
mistake
in
the
computer
program
due
to
this
error
that
district
received
a
hundred
thousand
dollars
more
than
what
they
were
to
be
reimbursed
in
fiscal
year.
2020.
D
The
three
districts
that
were
not
included
in
the
graph
calculation
received
five
dollars
and
seventy
eight
cents
per
pupil
day,
which
was
jefferson,
county's,
cost
adjusted
cost
per
just
sorry,
graph,
adjusted
cost
per
people
day.
D
This
graph
shows
a
graph
adjusted
cost
per
pupil
day
and
net
transported
pupil
densities
for
independent
districts
within
the
independent
district
graph
calculation,
40
of
the
48
districts
that
transported
students
were
included
in
the
graph
calculation
after
the
graph
adjustment
formula
was
applied.
Five
districts
had
graph
adjusted
costs
above
jefferson
county.
Those
are
the
circles
right
here,
those
empty
circles.
D
They
were
brought
down
to
the
jefferson
county
level.
There
were
three
districts
that
were
not
included
in
the
graph
that
had
the
highest
cost
of
any
district
in
the
commonwealth.
Those
are
the
plus
signs
right
here.
Those
three
districts
that
had
the
highest
cost
received
the
same
amount
as
jefferson
county
per
pupil
day,
as
required
by
statute.
D
Then
there
were
five
districts
that
were
not
included
in
the
graph
calculation
because
they
had
costs
below
three
dollars
per
pupil
day,
so
these
five
districts
had
costs
that
were
below
three
dollars
per
pupil
day.
So
all
the
way
down
here
and
a
little
bit
further,
even
they
were
brought
all
the
way
up
here
to
the
5.78
cents.
D
D
Recommendation
4.7
addresses
the
county
districts
with
the
highest
cost
per
pupil
day
being
brought
down
to
the
same
level
as
county
district
with
the
lowest
cost
per
pupil
day.
It
also
addresses
the
independent
districts,
with
the
lowest
cost
per
pupil
day
being
reimbursed
at
the
same
level
as
the
independent
districts,
with
the
highest
costs
per
pupil
day.
D
And
this
is
an
issue
that
we
had
come
across.
The
seek
transportation
component
is
calculated
using
the
sas
statistical
software
package
in
2002.
An
lrc
report
noted
that
kd
officials
indicated
that
no
one
in
the
division
of
school
finance
understood
the
sas
program
code.
The
report
went
on
to
say
if
the
program
should
experience
a
problem
and
start
to
produce
inaccurate
information
division
staff
may
have
difficulty
identifying
the
problem.
D
D
D
D
D
During
the
2021
regular
session,
the
general
assembly
passed
hb
208.
This
bill
allowed
school
districts
to
use
2018-2019
attendance
data
in
calculating
seek
pursuant
to
sb-177
of
the
2020
regular
session.
While
kde
is
calculating
the
seek
attendance
correctly,
they
use
the
2018-2019
bus
depreciation
and
the
c
calculation
which
is
not
allowed
in
this
bill.
They
should
have
updated
the
school
district's
vehicle
depreciation
schedules
and
calculating
transportation
costs.
D
Also,
statute
requires
kde
to
regulate
the
depreciation
of
school
transportation
vehicles.
The
regulation
allows
kde
to
depreciate
districts
vehicles
124
percent
over
a
period
of
14
years.
This
was
initially
instituted
in
order
to
incentivize
districts,
to
purchase
more
fuel-efficient
diesel
vehicles
and
retire
gasoline-powered
buses.
D
There
are
no
longer
any
gasoline-powered
buses
staff
determined
that
if
deprecia,
if
buses
were
depreciated
for
10
years
and
at
100
percent,
the
unpro-rated
transportation
costs
would
decrease
from
392
million
to
387
million
dollars
and
transportation
will
be
funded
at
55.4
percent.
The
difference
in
the
state
portion
of
tier
1
would
approximately
be
309
000.
D
There
are
some
other
issues
that
oea
found
in
recording
transportation
costs
in
the
past
when
an
independent
district
merged
with
a
county
district
the
prior
year
cost
of
transportation,
expenses
and
appreciation
was
not
included
with
the
county
trans
county
district
transportation
funding
for
the
first
year
of
the
merger,
this
shortchanged
county
districts
and
transportation
funding
for
that
first
year.
The
merger
also
krs-158-115
allows
county
governments
county
governments
to
spend
money
from
their
general
funds
to
provide
transportation
for
pupils
attending
non-public
schools.
D
Several
boards
of
local
boards
of
education
contract
with
their
local
fiscal
court
to
provide
such
transportation.
These
expenses
are
reimbursed
each
year.
These
students
are
not
being
counted
in
the
transportation
calculation.
However,
there
is
no
consistency
in
the
manner
in
which
they
are
recorded
in
munis.
D
Kde
does
not
provide
guidance
on
how
to
include
the
information
in
munis
one
northern
kentucky
district
received
581
thousand
dollars
in
fiscal
year,
2020
from
its
fiscal
court
for
transporting
private
school
students.
The
reimbursement
should
have
been
recorded
as
a
negative
expense.
It
was
not
because
of
this.
D
D
D
This
is
the
recommendation
for
independent
districts
that
merge
with
county
districts.
Recommendation
413
relates
to
the
transportation
of
non-public
school
students
and
recommendation.
414
relates
to
districts,
reporting
transportation
costs,
despite
not
transporting
students
to
and
from
school
there
were
issues
oea
found
related
to
district
activity.
Funds
kde
does
not
currently
require
districts
to
record
district
activity,
funds
and
munis.
Without
recording
the
data
into
munis.
D
It
would
be
difficult
to
determine
the
extent
to
which
district
activity
funds
have
an
impact
on
equity,
oea
reviewed
two
districts
with
with
a
similar
ada
that
had
their
district
activity,
funds
entered
into
munis
district.
A
is
a
wealthier
district
with
a
few
low-income
students
with
fewer
low-income
students.
District
b
is
a
poorer
district
with
more
low-income
students
district
a
received
approximately
300
dollars
per
student
for
of
local
funds
for
district
activity
funds,
while
district
b
only
received
six
dollars
per
student
in
local
funding.
D
D
D
This
had
the
effect
of
increasing
the
denominator
prior
prior
year,
ada
plus
growth,
but
not
the
numerator
total
total
district
assessments.
When
adding
the
kindergarten
ada
districts
per
pupil
assessments
were
lowered.
The
equalization
level,
which
was
set
at
the
beginning
of
the
biennium,
did
not
change
by
not
changing
the
equalization
level
and
decreasing
per
pupil
assessments.
The
ratio
between
per
pupil
assessments
to
equalization
level.
It
was
lowered,
this
impacted
tier
1
and
the
facilities
nickels
that
are
equalized.
D
A
B
A
B
D
It
was
used
to
determine
the
add-ons
so
the
special
education
add-on,
the
exceptional
child
add-on.
B
B
D
A
B
C
There's
actually
two
types
of
activity:
funds:
there
are
student
activity,
funds
and
district
activity
funds,
the
national
center
for
education
statistics
who
models
what
the
finance
of
school
districts
should
be
actually
states
that
these
should
be
recorded
in
the
financial
system,
so
that
you
can
actually
see
how
much
total
revenue
is
collected
for
district
activity
funds.
They
are
mainly
school
fees,
parking
fees,
sporting
when
you
go
to
a
sporting
event
and
you
have
to
pay
to
get
into
that
any
fee
for
textbooks
or
anything
like
that
is
considered
district
activity
funds.
C
That's
what
is
not
being
mandated.
What
kde
is
requiring,
though,
are
school
activity
funds
which
are
basically
the
money
that
is
collected
for,
say
you
were
in
the
beta
club
or
the
band
club
or
any
sort
of
club.
C
Has
mandated
those
to
be
in
there,
and
this
will
be
the
first
year
that
everybody
is
supposed
to
be
putting
the
student
ones
in
there.
They
have
not
mandated
the
district
activity
funds
which
several
high
schools
in
the
state,
especially
the
richer
districts
that
can
afford
to
impose
these
fees,
collect
a
lot
of
revenue
on.
B
But
say,
for
instance,
quarterback
club,
if
if
they
go
out
and
raise
60
000
for
the
football
team
for
their
equipment,
because
the
school
doesn't
get
any
money
for
that,
that
then
has
to
be
reported
too,
as
well.
C
If
it's
a
club
that
has
an
a
fundraiser
that
is
currently
being
recorded.
C
The
district
funds
are
not
which
are
like,
I
said,
the
fees
and
any
gate
receipt
money
for
football
basketball,
which
equates
to
a
lot
of
money
for
high
schools.
Okay,
thank.
B
A
A
Each
year
the
subcommittee
performs
its
oversight
function
by
approving
the
research
agenda
for
the
office
of
education,
accountability
for
the
following
year.
Just
like
the
report
we
just
heard
please
submit
any
proposed
research
topics
to
the
co-chairs
or
committee
staff
staff
from
the
oaa
will
be
available.
If
there
are
any
questions,
we
will
approve
the
2022
research
agenda
at
a
november
meeting.
So
please
get
your
suggestions
and
questions
into
lauren
bush
by
tuesday
december
12th,
and
the
chair
at
this
time
will
stand
at
ease
for
just
a
moment.
A
At
this
time,
the
chair
calls
the
meeting
back
to
order.
Is
there
a
motion
for
the
committee
to
go
into
a
closed
session
pursuant
to
krs
7.4102
c4?
For
the
purpose
of
considering
the
confidential
report
submitted
to
the
committee
by
the
office
of
education,
accountability,
it's
been
properly
moved.
We
have
a
second
and
second,
we
are
now
going
into
an
executive
session.
A
A
When
we
return
to
the
open
meeting,
it
will
be
solely
for
the
purpose
of
adjournment.
I
ask
that
any
individuals
that
are
not
members
of
the
committee
or
authorized
lrc
staff
to
please
vacate
the
room
at
this
time
if
you
are
participating
in
the
meeting
room
via
zoom
and
are
not
confirmed
to
be
a
member
of
this
committee.