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SCHOOL
DATA & REPORTS:
SUMMARY
OF THE ANNUAL
STATISTICAL REPORTS OF SCHOOLS (SASRS) FOR FY 2001:
DESCRIPTIONS OF TABLES 1-8
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TABLE
1: LOCAL REVENUES TO SUPERVISORY UNIONS AND LEAS |
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Purpose
Table 1 shows revenue
amounts raised for education by each Local Education Agency (LEA). The flow of funds
within education is such that the same dollar of revenue going to one LEA may be
passed along to another LEA (for example, as a Tuition or a Fee) and captured again
as revenue a second time. From a statewide perspective, one objective is to clearly
identify these "duplicate" amounts and remove them from the total statewide
revenue figure.
Results
Table 1 shows unduplicated total local revenues of $220.1 million. The comparable
figure from the previous year is $172.5 million. The largest share of local revenues,
$152.7 million, consists of funds generated from local taxes. At the recommendation
of the U.S. Department of Education approximately $11.5 million in Medicaid revenue
that previously would have been reported as federal revenue is being reported as
local revenue. The change accounts for the decline in federal revenue and part of
the increase in local revenue between FY00 and FY01.
Tuition, fees and assessments from other Vermont public school districts (duplicate
revenues) amount to $287.3 million. (Link to a discussion of the relationship between
duplicate local revenues and unduplicated local and state revenues.) Note that a
large percentage of the duplicated amounts are recorded at the Supervisory Unions
(LEAs beginning with "S") or at the Union Schools (LEAs beginning with "U"). Generally,
the bulk of the tuition and assessment fees are paid to these LEAs.
| Column Legend |
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1
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Total Local Revenue (includes
Tuitions, Fees and Assessments from other School Districts) |
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2
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Tuitions, Fees and Assessments
from other School Districts. These amounts represent duplicated amounts from Column
1. |
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3
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Unduplicated Local Revenues;
Column 1 less Column 2 |
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4-7
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Break-down of Local Revenues
from Column 3 |
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8
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Long-term Borrowing |
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9
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Adjustments, Capital
Gains, and Misc |
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TABLE
2: STATE REVENUES TO SUPERVISORY UNIONS AND LEAS
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Purpose
Table 2 shows revenue
amounts raised by the state for each Local Education Agency (LEA). The flow of funds
within education is such that a dollar of state revenue going to one LEA may be passed
along to another LEA (for example, as a Tuition or a Fee) and captured again as revenue
a second time. Since the second LEA is receiving the revenue from another local LEA
it would report the revenue in a local revenue code where it would show up in duplicated
local revenue.
Results
Table 2 shows total state revenues of $713,167,787. The comparable figure from the
previous year is $692,675,453.
| Column Legend |
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1
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General State Support
Grant |
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2
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Local Share Support |
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3
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School Construction Aid. |
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4
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Small Schools Grants |
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5
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State Transportation
Aid |
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6
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Capital Debt Hold Harmless |
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7
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Special Education Grants |
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8
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Other Categorical Grants |
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9
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All Other State Grants |
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10
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Total State Revenues |
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TABLE
3: TOTAL REVENUES TO SUPERVISORY UNIONS AND LEAS
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Purpose
Table 3 shows revenue amounts received by each Local Education Agency (LEA) from
the three main revenue sources-Local, State and Federal. The data shown as dollar
amounts in Columns 1 - 4 are displayed as percentages of Total Revenues in Columns
5 - 8.
Results
Statewide, funds generated from State sources represent 72% of the unduplicated
revenue available for education at the local level. The Local share is 22% and the
Federal share is 6%. The Comparable FY00 percentages were 74% from the state, 19%
raised locally and 7% from the federal government. At the recommendation of the U.S.
Department of Education approximately $11.5 million in Medicaid revenue that previously
would have been reported as federal revenue is being reported as local revenue. The
change accounts for the decline in federal revenue and part of the increase in local
revenue and part of the increase in local revenue between FY00 and FY01.
| Column Legend |
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1
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Unduplicated Total Local
Revenues |
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2
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Revenue from State Sources |
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3
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Revenue from Federal
Sources |
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4
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Unduplicated Current
Revenues from Local, State and Federal Sources |
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5
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Local Revenue as a percentage
share of Total Revenue |
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6
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State Revenue as a percentage
share of Total Revenue |
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7
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Federal Revenue as a
percentage share of Total Revenue |
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8
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Total Revenue = 100% |
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TABLE
4: (PART 1) TOTAL CURRENT EXPENDITURES BY SUPERVISORY UNIONS AND LEAS
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Purpose
Table 4, Part 1 shows all educational expenditures up to the level known as Current
Expenditures. Current Expenditures include the subcategories of Direct Instruction
and Instructional Support Services as well as Food Service and Other Enterprise Operations.
This table replicates the manner in which Vermont reports data to the National Center
on Education Statistics (NCES) for national comparisons. Table 4 allows the reader
to examine Vermont's federally reported fiscal data at the Local Education Agency
level.
Results
On a statewide basis, FY01 total Current Expenditures for PK-12 education are
$869.2 million. Current Expenditures comprise 85.5% of Unduplicated Total Expenditures
in education (Total Expenditures are reported in Table 4, Part 2). Direct Instruction
constitutes the largest component of Total Current Expenditures (Col. 1) at $544.7
million. Support Services for Instruction are broken out in detail in Columns 2 through
6. Non-instructional costs included in Current Expenditures include Food Service
and Other Enterprise Operation costs.
| Column Legend |
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1
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Direct Instructional
costs; activities involving direct interaction between teacher and student |
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2-6
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Instructional Support
Services, as labeled |
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7
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Total PK-12 Current Instructional
Expenditures; the sum of Columns 1-6 |
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8
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Food Service Operations;
activities concerned with providing food to students and staff |
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9
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Other Enterprise Operations;
for funds received into a separate fund for specified purposes |
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10
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Total Current Expenditures
for local PK-12 education; the sum of Columns 7-9 |
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TABLE
4: (PART 2) TOTAL NON-CURRENT EXPENDITURES BY SUPERVISORY UNIONS AND LEAS
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Purpose
Table 4, Part 2 shows educational Non-Current Expenditures which comprise the
remainder of Total Expenditures. Non-Current Expenditures include Community Services
and Adult Education (non-elementary/secondary expenses), Capital Outlay and Equipment,
Tuitions, Fees and Assessments, and Debt Service costs. Table 4 provides a summary
of the format Vermont uses to report data to the National Center on Education Statistics
(NCES) for national comparisons while allowing the reader to examine Vermont's federally
reported fiscal data at the Local Education Agency level.
Results
On a statewide basis, FY01 gross Total Expenditures for PK-12 education are $1,308.5
million. When duplicated or redundant payments within the system are removed, the
net amount of total educational expenditures is $1,016.3 million. Thus, about $292.2
million is transferred between Lea's in the form of Tuitions, Fees and Assessments.
A significant amount of funds is expended over and above Current Expenditures in
the areas of Capital Construction and Equipment as facilities are replaced or updated
and the role of technology in the classroom continues to expand.
| Column Legend |
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11
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Non-elementary and secondary
Community Services and Adult Education costs |
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12-14
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Capital Outlay and Equipment
Expenditures as labeled |
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15
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Tuitions, Fees and Assessments
to other Vermont public school systems. These amounts represent duplicate expenditures
and are not included in Column 19. |
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16
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Tuitions, Fees and Assessments
to independent and out-of-state schools, and state agencies |
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17
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Interest and Principal
Payments on long-term debt |
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18
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Total Expenditures for
Education, including Current Expenditures and duplicated payments. Col. 18 is the
sum of Cols. 10-17. |
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19
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Total Expenditures less
duplicated payments within the Vermont school system. Col. 19 is the difference of
Col. 18 less Col. 15 |
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TABLE
5: PERCENT CURRENT EXPENDITURES BY SUPERVISORY UNIONS AND LEAS
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Purpose
Table 5 shows Current Expenditure amounts per Local Education Agency (LEA) for PK-12th
grades as a percent of Total PK-12 Current Expenditures. The expenditure amount in
each column in Table 4, Part 1 is shown as a percentage of Total Current Expenditure
in Column 10 of Table 4.
Results
Statewide, 62.7% of the total amount of Current Expenditures is allocated towards
Direct Instruction. Other significant areas of expenditure include General and School
Administration (9.5%) and Pupil Support Services (7.2%). Food Service and Other Enterprise
Operations represent a relatively small percentage (2.9%) of the total costs, but
are included for consistency with federal reporting standards. Expenditure patterns
will vary among individual LEAs. Supervisory Unions (SUs), for example, often operate
instructional programs to one extent or another and will therefore show some percentage
of current expenditures in direct instruction. However, due to the general administrative
nature of the SU office, the percentage of expenditures in direct instruction are
usually lower than town school districts or union schools.
| Column Legend |
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1
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Direct Instructional
costs; activities involving direct interaction between teacher and student |
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2-6
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Instructional Support
Services, as labeled |
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7
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Total PK-12 Current Instructional
Expenditures; the sum of Columns 1-6 |
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8
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Food Service Operations;
activities concerned with providing food to students and staff |
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9
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Other Enterprise Operations;
for funds received into a separate fund for specified purposes |
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10
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Total Current Expenditures
for local PK-12 education; the sum of Columns 7-9 |
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TABLE
6: CURRENT EXPENSE PER PUPIL BY SUPERVISORY UNIONS AND LEAS
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Purpose
Table 6 uses a full-time
equivalent student count (Site FTE). The FTE used in this calculation is not the
same as the 40 day ADM count provided by each town for determining the General State
Support Grant.
- The source of each
site FTE was the FY01 School Register Collection, Pupil Attendance and Absence Sheet.
The data used from this sheet included:
- Resident and Nonresident
Attendances
- Resident and Nonresident
Absences
- Session Days the
school was officially in session
- The formula used
in the calculation of each site FTE is as follows:
- The combined number
of Attendances and Absences for each Public School was divided by the number of Session
Days the school was officially in session. Beginning in FY96 it became possible to
pro-rate students attending less than full time into full-time equivalent (FTE) totals.
Student counts beginning with SASRS96 are not directly comparable to the counts used
in previous years.
- Public School Site
FTEs were rolled up to the LEA level and reported in Table 6 for each LEA.
- Special Education
students were included within the count since the Department of Education does not
collect data separately for special education students attending self-contained programs.
- Technical center
students are associated with the relevant technical center.
Caution: There
are a number of differences among supervisory unions in the way expenditures are
divided between the SU and the LEAs. Expenditures that show up at the SU level in
one supervisory union may show up at the LEA level in another.
Results
The statewide average for Total PK-12 Current Expenditures per Student based
on the full-time equivalent student count was $9,063.
- Column Legend
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1
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Full-Time Equivalent
Student Count |
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2-11
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Table 3, Part 1, columns
1-10 divided by Table 5, column 1 |
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Note: Figures
for Table 5 LEAs may not add to SU Subtotals. Compare SU subtotals with SU subtotal
data in Table 3, Part 1. |
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TABLE
7: EXPENDITURES BY SUPERVISORY UNIONS AND LEAS
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Purpose
Table 7 presents Total PK-12 Current Expenditures in the appropriate Major Object
Code categories used in the statewide accounting system. For any given LEA or Supervisory
Union, the reader can compare Current Expenditures as the dollars are functionally
applied; i.e., Direct Instruction, Student Support, etc. as shown in Table 3, to
the underlying cost "drivers" shown here (Salaries, Employee Benefits,
etc.).
Results
Consistent with past trends, in FY01 the category "Salaries/Wages" (Major Object
Code 100) at $556,665,001 continues to be the predominant cost "driver" in Vermont.
Similar patterns are found at the national level.
| Column Legend |
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1
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Salaries and wages are
amounts paid to permanent and temporary school system employees, including personnel
substituting for those occupying permanent positions |
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2
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Employee Benefits are
amounts paid by the school system on behalf of employees |
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3
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Purchased Professional
and Technical Services are generally services which by their nature can be performed
only by persons or firms with specialized skills and knowledge. Examples would include
architects, engineers, auditors, etc. |
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4
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Purchased Property Services
are services purchased to operate, repair, maintain, and rent property owned or used
by the school systems. |
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5
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Other Purchased Services
are services provided by organizations or personnel not employed by the school system,
other than Professional and Technical Services, or Property Services. |
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6
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Supplies are amounts
paid for items that are consumed or have deteriorated through use. |
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7
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Other Objects may include
dues and fees, contingencies and miscellaneous expenditures. |
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8
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Other Uses of Funds is
used to classify transactions that are not properly recorded as expenditures to the
school system, but require budgetary and accounting control. |
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9
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Total PK-12 Current Expenditures
is the sum of columns 1 through 8. |
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TABLE
8: PERCENT EXPENDITURES BY SUPERVISORY UNIONS AND LEAS
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Purpose
Table 8 presents Expenditures
by Major Object Code categories as a percentage of Total Current Expenditures.
Results
Salaries/Wages (Major Object Code 100) at 64.04% comprise the largest portion
of total PK-12 Current Expenditures. The Employee Benefits category at 15.12% is
the next largest with smaller percentages spread out over the remaining Major Object
Codes.
Column Legend
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1-9
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Breakout of Current Expenditures
by Major Object Code (as listed in Table 6) as a percentage of Total PK-12 Current
Expenditures |
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Table of Contents | Table 1-8 Descriptions
| Appendices
SASRS Reports
School Data & Reports
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