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ATTACHMENT B <br /> > LOCAL PERSPECTIVES ON SCHOOL FINANCE POLICIES <br /> In our conversations with district officials,we asked them about find innovative ways to address gaps in funding the unique needs <br /> key school finance policies to understand their perspectives on of their schools and classrooms. <br /> what's working well in the context of their district's needs,and <br /> what needs to be improved. We also learned from our conversations with officials in small <br /> and low-wealth counties that supplemental funding remains <br /> Funding for a given number of Position Allotments is crucial, but is insufficient in fulfilling their financial needs. In 1991, <br /> guaranteed to each local school district based on their average the state enacted supplemental funding streams for low-wealth <br /> daily membership(ADM). Because these allotments are allocated and small counties, in part to address the limited capacity that <br /> as positions rather than a particular dollar amount,they can be some counties have to raise revenues through taxation because <br /> used to hire certified educators irrespective of where they fall on of their limited local resources and size. In 2016-17 the General <br /> the salary schedule. Local finance officers and district leaders we Assembly provided an appropriation of$207 million for 68 <br /> spoke to,especially those in small and low-wealth districts, low-wealth counties(79 districts)and $40.9 million for 27 small <br /> repeatedly cited position allotments as a lifeline for them. Not counties. However,district leaders that we spoke to said that <br /> being limited to a specific dollar amount allows low-wealth and while these supplements help,their financial needs are much <br /> small counties to hire the best teachers without having to more substantial than what these allocations provide,and all <br /> supplement their salaries with local dollars.Without this districts need increased state funding across the board. <br /> allotment and the guarantee of positions,the ability of low- <br /> wealth and small counties to hire and retain certified and Low-wealth supplemental funding is provided to systems whose <br /> experienced teachers would plummet,exacerbating the already ability to generate local revenue per student is below the state <br /> significant disparities. average.Some of the factors used to determine eligibility are <br /> county adjusted property tax base,square miles in the county, <br /> Stricter limitations on budget flexibility have created and per capita income. In 2016-17, low-wealth eligible counties <br /> additional challenges for districts in recent years.With a goal of received total low-wealth supplemental funding ranging from <br /> building stronger accountability for local finance decisions,the $3,375 to$17.6 million. <br /> General Assembly has placed greater restrictions on the ability of <br /> district leaders to move funding across five key allotment Small county supplemental funding was provided in 2016-17 to <br /> categories:teacher assistants,children with disabilities, those county school systems with average daily membership <br /> academically or intellectually gifted, limited English proficiency, (ADM)less than 3,200.City school districts are not eligible for <br /> and textbooks. In previous years,districts could redistribute this funding. If a school district becomes ineligible due to an ADM <br /> funding allocated for textbooks to use to purchase other greater than 3,200,the funding will be phased out over 5 years. <br /> resources,such as technology;or could use allotments for In 2016-17 eligible counties received between $646,444 and $1.82 <br /> teaching assistant positions to fill a vacant teaching spot.Now, million in small-county supplemental funding. <br /> these funds must be used within their specific category <br /> allotment, leaving some local leaders in a bind as they seek to <br /> JL <br /> 15< <br />