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SCHOOL
DATA & REPORTS:
SUMMARY
OF THE ANNUAL
STATISTICAL REPORTS OF SCHOOLS (SASRS) FOR FY 2000:
APPENDICES A, B AND C
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APPENDIX
A: LEAs - TYPES OF VERMONT PUBLIC SCHOOL DISTRICTS
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In Vermont there are
several different types of school districts. The town school district is the most
common type of district and forms the "building block" for most other forms
of districts. Vermont districts can be categorized into six groups:
1. Town and City
School Districts
Each Vermont town
or city constitutes a school district. The only exceptions are:
a) Towns that contain
incorporated districts.
b) Towns that are members of unified districts.
There are 231 Vermont
Town and City School Districts and 1 Gore, not including towns in unified districts.
2. Incorporated
School Districts
Each of Vermont's
11 incorporated school districts operates under a charter granted by the Legislature.
(The last one was granted in the early 1900s.) These districts often include part
of a town, with the remaining section forming the town school district.
3. Joint Contract
Districts
A joint contract district
consists of two or more towns that have contracted to operate a school. Each of the
towns maintains its own school board. There are two joint contract districts in Vermont,
consisting of four towns contracted to operate two schools.
4. Union School
Districts
A union school district
is established when two or more school districts agree to join together to own, construct,
or operate schools. In FY00 there is one union school that is an "interstate
school district" and includes one Vermont town and one New Hampshire town. A
second interstate district begins operation in the 2001 school year. There are 35
union schools in Vermont.
5. Unified School
Districts
A unified school district
is a different version of a union school district serving grades K-12 or 1-12. When
two or more towns form a unified school district, the town school districts (and
school boards) are abolished and representatives from the former districts are elected
to form one school board. Nine towns comprise Vermont’s four unified school districts.
6. Technical Centers
Technical Centers
are associated with town or union districts, but submit separate reports. Fourteen
public technical centers reported.
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Number
Of Public School Districts in Fiscal Year 2000
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| Town & City School
Districts and 1 Gore |
241
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| Incorporated School Districts |
11
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| LESS: Towns which are
members of unified districts |
-9
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Total
Town, City and Incorporated School Districts
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243
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| PLUS: Union School Districts |
35
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| Unified School Districts |
4
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| Joint contract Districts |
2
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| Technical Centers |
14
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Total
Vermont Public School Districts
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298
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| Vermont Supervisory Union/Districts |
60
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| Less # of single town
supervisory districts |
-12
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| Less SAU 70 |
-1
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Total
Local Education Agencies Expected to Report
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345
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APPENDIX
B: GLOSSARY OF TERMS
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Current Expenditures
(PK-12)
Includes Current Instructional Expenditure costs as well as elementary and secondary
non-instructional expenditures for food service and other enterprise operations
Current Expenditure per Pupil
Current charges incurred for a particular period of time (generally a school year)
divided by a measure of the number of students such as the Site FTE Student Count
Current Instructional Expenditures (PK-12)
The amount of money spent on elementary/secondary current instructional-related costs,
including expenditures for instruction, pupil, instructional staff, central, and
other support services, general and school administration, business services, operation
and maintenance, and student transportation. Does not include tuition payments to
other Vermont public school systems or to independent and out-of-state schools, community
services, adult education, capital construction, land and existing structures, equipment
expenditures, interest or principal payments.
Federal Revenues
Revenues derived from federal sources such as unrestricted and restricted revenue
from the federal government, revenue in lieu of taxes, forest revenue, and impact
aid for construction and operations. Federal Revenues are classified under revenue
codes in the 4000 range in the Annual Statistical Report of Schools.
Intermediate Revenues
Revenues from subgrants. A subgrant occurs whenever a district receives a grant of
state or federal money that is being passed through the supervisory union. Intermediate
Revenues are classified under revenue codes in the 2000 range in the Annual Statistical
Report of Schools.
Local Revenues
Revenues derived primarily from local property taxes. Other sources include assessments,
tuition receipts, transportation fees received, school lunch sales, etc. Several
of these local sources represent payments from another Vermont school district and
result in duplicate revenues. Local revenues are classified under revenue codes in
the 1000 range in the Annual Statistical Report of Schools.
Operations and Maintenance
Expenses associated with salaries, benefits, supplies, contractual fees used for
supervising plant operations and maintenance, costs for building operations (heating,
lighting, ventilation, repair), grounds and vehicle repair, and maintenance and security
measures
Other Support Services
Salaries, benefits, supplies and contractual fees for business and other support
services
Other Sources of Revenue
Funds received from loans and sales of bonds, interfund transfers, sale or compensation
for loss of fixed assets, adjustments and refunds for prior year expenditures, capital
leases and lease purchases. Generally, these funds are not considered as being "current"
revenues. Other Revenues are classified under revenue codes in the 5000 range in
the Annual Statistical Report of Schools.
Pupil Support Services
Salaries, benefits, supplies and contractual fees for staff providing attendance
and social work, guidance and health related services to students
School Administration Support Services
Salaries, benefits, supplies, and contractual fees for the operation of the principals’
and full-time department chairpersons’ offices as well as expenses incurred for graduation
costs
Site FTE Student Count
Full time equivalent (of each pupil) per LEA. A full-time equivalent student is calculated
by summing the number of days of attendance and absence for each pupil and dividing
by the total number of session days during the reporting period (normally a school
year) for a student. A proration is made for students attending less than full-time.
State Revenues
Revenues from state sources such as the General State Support Grant, unrestricted
grants in aid, transportation aid, and restricted aid such as revenue for special
education. State Revenues are classified under revenue codes in the 3000 range in
the Annual Statistical Report of Schools. |
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APPENDIX
C: EXPENDITURE CATEGORIES IN THE ANNUAL STATISTICAL REPORT OF SCHOOLS, 1999-2000
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Each expenditure is identified
by a program code when reported in the Annual Statistical Report. Expenditures are
further broken out by function codes, and major and minor object codes. |
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Programs
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Function
Codes
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Major
Object Codes
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Minor
Object Codes
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010
General Administration |
1000
Direct Instruction |
100
Personnel Svcs. - Salaries |
331
Purch. Prop. Svcs.-Sup. Union |
021
Capital Const–General |
2000
Support Services |
200
Personnel Svcs. - Emp. Benefits |
450
Purch. Prop. Svcs.-Construct. |
022
Capital Const-Bonds & Aid |
3000
Instructional Services |
300
Purchased Prof. & Tech. Services |
511
Other Pur. Svc.-Trans VT LEAs |
031
Long Term Debt-General |
4000
Facility Acquisition & Construction |
400
Purchased Prop. Services |
512
Other Pur. Svc. Trans. non-VT |
032
Long term Debt-Bonds & Aid |
5000
Other Expenditures |
500
Other Purchased Services |
519
Other Pur. Svc. Trans other |
100
Regular Programs |
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600
Supplies & Materials |
520
Other Purch. Svcs. Insurance |
211
Special Ed.-Eligible |
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700
Property |
561
Other Pur. Svc.-Tuit. other LEA |
212
Special Ed.-Ineligible |
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800
Other Objects |
562
Other Pur. Svc.-Union Current |
250
Compensatory Ed. |
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900
Other uses of funds |
563
Other Pur. Svcs.-Union Debt |
270
Gifted and talented |
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564
Other Pur. Svc.-Tuit. non-VT |
290
Other Special Programs |
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565
Other Pur. Svc.-Tuit. to State |
300
Vocational Programs |
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566
Other Pur. Svc.-Tuit. not Excess |
400
Other PK-12 Instructional |
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567
Tuit. in Excess |
600
Adult and continuing Ed. |
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568
Other Pur. Svc.-JTPA Tuit. |
800
Community Service |
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569
Tuit.-Voc. Centers |
910
Food Services |
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592
Other Pur. Svc.-Misc VT LEAs |
920
Summer School |
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593
Other Pur. Svc.-Misc.-non VT |
930
Area Voc. center |
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599
Other Pur. Svc.-Other Misc. |
940
Special Ed. collaborative |
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640
Supplies & Materials-Books |
990
Other Enterprise |
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710
Property-Land & Improvements |
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720
Property - Buildings |
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731
Property - Machinery |
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732
Property - Vehicles |
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733
Property-Furniture & Fixtures |
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739
Property - Other Equipment |
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820
Other Objects-Judg. agnst LEA |
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830
Other Objects - Interest |
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910
Other Uses Fnds.-Red. Principal |
Thus, in the Annual Statistical Report submitted by each LEA an expenditure would
be coded in a format similar to that found below:
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Function
1000-Direct Instructional Services
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| Programs Codes |
010 |
021 |
031 |
100 |
211 |
212 |
250 |
to
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990 |
| Major Object Code |
700
Property |
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xxxx |
xxxx |
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xxxx |
| Minor Object Code(s) |
710
Land & Improvements |
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xxxx |
xxxx |
xxxx |
xxxx |
xxxx |
xxxx |
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xxxx |
720
Property & Buildings |
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xxxx |
xxxx |
xxxx |
xxxx |
xxxx |
xxxx |
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xxxx |
732
Vehicles |
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xxxx |
xxxx |
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xxxx |
A comprehensive listing and explanation of Revenue and Expenditure Programs, Functions,
Major and Minor Object Codes may be found in the Vermont Department of Education’s
"Handbook for Financial Accounting of Vermont School Systems: Financial Code
Classification System" |
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Table of Contents | Table 1-8 Descriptions | Appendices
SASRS Reports
School Data & Reports
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