How To Change The Tuition Calculation For A Charter School In Pennsylvania
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1 Pennsylvania Association of School Business Officials Mailing Address: P.O. Box 6993 Harrisburg, PA Office Location: 2608 Market Place Harrisburg, P A Telephone FAX Testimony of lay Himes. CAE Executive Director. PA Association ofschool Business Officials House Education Committee Public Hearing on House Bills 618 and 759 March 14, 2013 Chairman Clymer, Chairman Roebuck and members of the House Education Committee, thank you for inviting the Pennsylvania Association of School Business Officials (PASBO) to testify on House Bills 618 and 759. I am Jay Himes, Executive Director of the PA Association of School Business Officials (PASBO). PASBO's membership covers a wide range of disciplines outside the classroom required to support student achievement. Our members provide the finance, accounting, facilities, food service, human resources, purchasing, technology, transportation, communications and safety needs of local education agencies in the Commonwealth. This morning I would like to spend a few minutes reiterating our support for the changes in the tuition calculation that school districts are mandated to pay to charter and cyber charter schools. These changes in the tuition calculation are a necessary and positive step forward in proving a more reasonable cost structure on school districts for students who choose a charter or cyber charter education. I would also like to look at the effect of these changes on school districts and on charter schools in terms of dollars and cents. PASBO without qualification supports House Bill 618 which was introduced by Rep. Emrick and has 50 bipartisan sponsors. This bill ends the double dip of state mandated pension costs being included in the charter school tuition payment while charters and cyber charters receive state reimbursement for those same costs. Here is a graphic look at the current procedure used by the PA Department of Education. I I Page
2 1 The inflated cost of retirement expenses goes into the tuition calculation for each student attending a charter/cyber school. Then charters and cvbers get another dip on the same retirement expense by filing for reimbursement for 50% of the cost they pay for retirement costs for their employees. School districts have to include TWICE the real cost of retirement for employees in the charter/cyber charter tuition calculation mandated in the School Code. The state reimburses schools for 50% of the retirement cost but POE requires schools to use the retirement cost PRIOR to the state reimbursement in the tuition calculation. The actual pension costs to school districts are overstated by 100% in the current calculation. The actual cost to schools is in most cases 50% of the total pension expense for school employees. Many years ago the state began reimbursing schools for its share of the pension cost since it provided a cash flow benefit to the Commonwealth. So now schools pay the entire pension cost to the Public School Employees Retirement System on a quarterly basis and a quarter later the state reimburses the school district (and other local education agencies) for its share of the costs. In calculating the charter school tuition cost, the PA Department of Education uses the total pension cost, not the school district pension cost. The result is that actual pension costs to schools are doubled. The department does not use that same standard in calculating the Act 1 exception for pension expenses. So POE knows the actual school cost for pensions and could easily make the adjustment on the 363 form that is used for calculating charter tuition costs to school districts. It is unfair, unnecessary and unjustified to penalize schools for double the actual costs of pensions for school employees while at the same time allowing charter schools to claim reimbursement from the state for pension costs for charter school employees. This double dip creates a windfall for charters and imposes a financial penalty to school districts. We applaud the effort of Rep. Emrick and the 50 co-sponsors of House Bill 618 to fix this problem. We hope this committee will consider this bill as priority. 2 1Page
3 PASBO believes the changes in the charter school tuition calculation contained in House Bill 759 are also reasonable and will benefit schools. House Bill 759 recognizes other costs at the school district level that have relationship to charter school costs. PASBO believes the original intent of the tuition calculation in the charter school law enacted in 1997 was to transfer the equivalent cost of services from the school district to the charter school. So while the district's cost of instruction would certainly be replicated for a charter or cyber charter student and therefore should be included in the tuition calculation, the cost of district transportation should not be included. Districts are required to transport charter students so naturally that expenditure should be excluded. The same rational can be applied to a school district's debt and facilities cost-these costs do not go away when a student leaves the district and in the case of cybers, school buildings do not exist. So again, it is rational and logical to exclude these costs from the calculation. While the original charter school law was well intended, the old law needs more modifications that were not addressed or for which circumstances have changed. For example House Bill 759 proposes a credit of one half of the school district's costs of extracurricular activities including sports. This change again is logical and rational since districts are required to provide these opportunities to charter and cyber charter students. In fact, we would strongly urge an amendment to the bill to allow 100% of the cost to be deducted. The other allowable deductions in House Bill 759-health, library and food service expenditures-follow the same rational and logical change to the tuition formula. House Bill 759 does not deal with special education tuition calculation. We understand and approve of the effort to address special education funding generally in Rep. O'Neill's legislation. However, House Bill 759 should be amended to provide one immediate safeguard. The average school district tuition payment for a special education student in a charter or cyber charter school is almost $20,000. Yet, the 1997 law provides no safeguards, verification or assurances that these funds are spent on special education services. The school district only knows that a charter or cyber charter student has an Individualized Education Plan (IEP). The cover page only of the IEP is sent to the district to notify the district that the student's tuition rate requires the additional school funding mandated in the law. But, since the district receives no other information about the level of services provided to the student there is no method available to the school district to verify that the cost of the special education services provided to the student by the charter are equal to the cost of the special education funds provided to the charter. Charters shouldn't charge a tuition rate to schools for services that are not provided. We would support an amendment to House Bill 759 to require a charter to verify to the student's school district of residence an itemization of special education services provided by the charter and the cost thereof. If the cost to provide special education services to a charter student is less than the special education tuition rate, then the surplus should be returned to the district. Special education funds should not provide a windfall at the expense of any student in a school district. This obvious oversight in the original charter school law should be corrected and doesn't need a commission review for a common sense change. 3 j Page
4 While we endorse Rep. Reece's changes to the cyber charter calculation, we believe the direct pay requirement as currently written needs modified. PASBO believes the language is too wide open and requires additional safeguards and balance. Here are a few of the suggested changes we would like to see: The school district should receive a copy of the invoice from the charter school 30 days in advance of payment with documentation that the charter school receives from the charter student's parent or guardian to verify address. The law directs the charter to verify the student's address but doesn't require the documentation be sent to the district. If a charter student's address is incorrect and the district has already paid the student's tuition at the charter school, the charter school should be required to immediately refund payment to the district. If no refund is made by the charter, the department should make an adjustment to the next payment to the charter school. Since a student's address may change frequently, the address verification process should occur every six months during the school year. If these requirements are not met by the charter school, billings for unverified students should not be deducted from school district subsidies by POE. We would also encourage a change in the date during which the calculation for charter school tuition amounts are filed with POE. Currently the calculation changes at the beginning of the fiscal year. This requirement does not allow the district to use final year-end data for the just completed fiscal year. So the calculation process cannot utilize final year end data. As a result the charter school calculation is based on estimates. A relatively simple change in the date by which school districts file their charter school tuition rates with POE (for example November 1) would end the estimate process and use final fiscal year data not budget estimates. This change is neutral benefitting both school districts and charters. Not only would the tuition calculation be more accurate, the new date would create efficiencies as well. Currently, in order to address the estimated vs. actual differences, POE requires school districts to reconcile with a second calculation filing. We could eliminate this additional step by merely moving back the filing date to November 1. FISCAL IMPACT OF HOUSE BILLS 618 AND 759 ON CHARTER TUITION EXPENSES TO SCHOOL DISTRICTS PASBO has completed an estimate of the reduction in charter school tuition expenses of school districts if the changes contained in House Bill 618 and 759 were enacted. We created a calculator using account codes in the state's school district Accounting Manual and we have had completed submissions from about 60 school districts. The following charts show the estimated change in the charter school tuition costs for school districts. We were able to estimate the savings on the cyber charter tuition rate of the respondents and then show the overall savings for the district's total charter school expenditures. 41 Page
5 Number of Charter Students tnduding Cyber Students by category Source: POE Annual Report Data (Oct. for FY12-13) Regular Special Education Education Total Cyber Students 29~675 5~019 34~694 Brick and Mortar Students 63~955 10,293 74,248 Total Students 93,630 15, ,942 This data from POE shows how the total of 108,942 charter students are distributed between brick and mortar charters and cyber charters by regular and special education categories. Cyber students overall are about 32% of all charter school students-just about a two to one ratio between brick and mortar and cyber charter schools. Special education students are 14% of the total number of charter school students with minimal differences between special education students in a cyber or a brick and mortar charter school as a percentage of total students. Comparison of Current Law Charter and Cyber Tuition Rates to Estimated Tuition Rates if HB 618/759 Enacted As Introduced Regular Education Brick and Mortar Rate Cyber Rate $9, $8, %Reduction 14.1% Special Education Brick and Mortar Rate Cyber Rate $19, $17, %Reduction 9.1% SI P age
6 By costing out the additional deductions in the tuition calculation for cyber charter schools the current tuition rate of $9,630 for brick and mortar charter schools would be reduced by just over 14% to $8,274 per student. The 14% savings is the result of removing the pension expense for schools, half of the expenditures for extracurricular programs (including athletics), and all expenditures for food service, health and libraries. The special education tuition rate is also reduced only because the rate is calculated by first using the same calculation that determines the brick and mortar rate. So the only change in the special education rate-a 9.1% reduction-is the result of the underlying changes in the brick and mortar calculation. Since cybers are less than a third of all charter school students the reduction for total charter tuition paid by school districts is much less-about 4% overall when we use the reduced cyber tuition rate against all charter students as seen in the next chart. The savings on a school district by school district basis will vary. Our data show some districts at only 1% or 2% savings. These districts have larger numbers of brick and mortar schools attended by their students which usually results in less cyber students. Consequently, the savings to these districts are minimal. At the other end of the spectrum, districts with larger numbers of cyber students and fewer brick and mortar students will see a more significant decrease of 15%-20% in their total charter tuition payments. Attached to this testimony is a copy of the spreadsheet we designed to capture the data. Estimated Savings on Total Charter Schoo l Tuition Payments From House Bills 618 and 759 En rollment Rates Tuition lar Education Savings to SO's Brick and Mortar Rate $9, $901,707,298 Cyber Rate 29,675 $8, $861,464,581 ial Education Bri ck and Mortar Rate 10,293 $19, $297,860,543 Cyber 5,019 $17, $289, ,942 $8,855,366 6I Page
7 Applying our estimate of the reductions in cyber charter tuition rates for school districts to all charter students produces an estimated cost savings to school districts of just under $50 million or 4% of the total charter school expenditures of schools. We believe these savings are fair. necessary and justified. The legislation before you today is a modest proposal. Of course we would like to see additional reductions. However, we are more than willing to work for partial relief since the status quo is unacceptable. We urge you to help school districts budgets that have seen significant reductions in federal, state and local revenues and at the same time experienced spiraling pension costs. This reasonable reduction in a mandated cost will fiscally help all school districts across the state. Thank you for the opportunity to present this testimony of behalf of PASBO. I will be glad to respond to your questions. ABDUTPASBD Smart Business + Informed Decisions = Great Schools The Pennsylvania Association of School Business Officials (PASBO) is a statewide association, 3,000 members strong, devoted to helping the business of schools stay on the right track through education, training, professional development and timely access to legislative and policy news. Our membership base covers school professionals working in finance, accounting, operations, facilities, transportation, food service, technology, communications, human resources, purchasing and safety services. While diverse in areas of specialty, all members share a common goal -to support classroom learning in schools during good and bad economic times through smart business practices. PASBO helps make that goal a reality. P :\ Testimony\ \13M arch 14CyberCharterBills.docx 71 Page
8 CHARTER SCHOOL TUITION RATE ESTIMATOR This spreadsheet is designed to estimate the savings both from a total dollar amount and a percentage amount from pending legislation to eliminate the pension double dip and other expenses in the calculation of cyber charter school payments. The sections in green are numbers that can be copied directly from the POE 363. The purple cells are additional information needed to calculate the overall impact of the changes. The yellow cells are automatically calculated after data entry. The first four new data points are estimates of enrollment in brick and mortar and cyber charter schools. This will allow a calculation of total cost by type of charter school. The new financial information includes entering only Debt Service and Fund Transfers in the 5000 function. Any other item accounted for in this function will not be deducted under this legislation. One of the biggest impacts is captured in eliminating the total PSERS expenses in the General Fund. In order to not create our own pension double dip, we will have to eliminate any PSERS expenses that were already reported in one of the other functions on the 363. The 1200 function PSERS expenses will be reported in their own section related to special education expense. 50% of District operated Cyber Programs will be deducted under the legislation. Do not include PSERS expenses for cyber expenses because they will be captured in the PSERS total expense line. 50% of District Extracurricular Programs will be deducted under the legislation. For most Districts this will be the total of the 3200 function Do not include PSERS expenses related to Extracurriculars because they will be captured in the PSERS total expense line. 100% of a category called District Pupil Services costs will be deducted. These currently consist of three specific areas: Food Service expenses, Library Expenses, and Health Services Expenses. When entering the total of the Food Service Enterprise Fund expenses include Food Service Fund PSERS expenses because these have not been previously reported. Once all information has been entered, the summary of savings will appear at the bottom of this worksheet. The worksheet is already set to print this information only, so clicking the print button will produce this report. The new calculation and old calculation worksheets are set to print out on 1 page each. Click on each worksheet and print those if you want more detailed information on the summary calculations. District Total Average Daily Membership Brick and Mortar Charter School Enrollment (Nonspecial Education) Brick and Mortar Charter School Enrollment (Special Education) Cyber Charter School Enrollment (Nonspecial Education) Cyber Charter School Enrollment (Special Education) Expenditure Data Total Expenditures Deductions from Total Expenditures 1100 Regular Education (federal only) 81 Page
9 1200 Special Education 1300 Vocational Education (federal only} 1400 Other Instructional Programs (federal only) 1500 Nonpublic School Programs 1600 Adult Education Programs 1700 Community I Junior College Programs 1800 Prekindergarten (federal only) 1800 Prekindergarten (state PreK counts only) 2100 Pupil Personnel (federal only) 2200 Instructional Staff (federal only) 2300 Administration (federal only) 2400 Pupil Health (federal only) 2500 Business (federal only) 2600 Operation and Maintenance of Plant Services (federal only} 2700 Student Transportation Services 2800 Central (federal only) 2900 Other Support Services (federal only) 3000 Operation of Noninstructional Services (federal only) 4000 Facilities Acquisition, Construction and Improvement 5000 Other Financing Uses (All) 5000 Other Financing Uses (Debt Service and Fund Transfers Only) I Enter only Debt Service and Fund Transfers in the 5000 function Total General Fund PSERS Expenses excluding 1200 Function PSERS costs and any other PSERS costs already reported on the 363 in any of the cells above. 50% of (District-run Cyber Program Expenses minus Cyber Program PSERS Expenses) 50% of (District Extracurricular Expenses minus Extracurricular PSERS Expenses) Enter all General Fund PSERS Expense except for the 1200 function and any PSERS expenses already reported in the sections above (e.g Expenses are fully deducted and include PSERS costs) Enter 50% of any District-run Cyber Program minus any Cyber Program PSERS expenses because those expenses will be captured in the PSERS l total expenses line already Enter 50% of District Extracurricular Expenses (Function 3200 total in most cases) minus any extracurricular 1 PSERS expenses because those expenses will be already captured in the Total PSERS expense line 100% of District Food Service Fund Expenses 100% of Health Services Expenses minus Health Services PSERS expenses Enter total Cafeteria Fund Expenses including PSERS expenses Enter total health services expenses (function 2400 in most cases) minus health services PSERS expenses because those expenses are already captured in Total PSERS expense line. 9I Page
10 1 00% of Library Services Expenses minus Health Services PSERS expenses 1 Enter total library services expenses (function 2250 in most cases) minus library services PSERS expenses because those expenses are already captured in Total PSERS expense line. Total Brick and Mortar Charter School Deductions (New) Total Cyber Charter School Deductions (New) Total Deductions All Charter Schools (Old) $0.00 $0.00 $0.00 Deductions from Special Education Expenditures 1200 Special Education (federal only) 1280 Early Intervention (state only) Total PSERS Costs for 1200 Function Total Brick and Mortar Charter School Deductions (New) Total Cyber Charter School Deductions (New) Total Special Education Deductions (Old) Enter ----' '-1- Function so.oo 1 $0.00 $0.00 Total PSERS Expense for the 1200 Payments to Brick and Mortar Charter Schools (Nonspecial Education) Payments to Brick and Mortar Charter Schools (Special Education) Payments to Cyber Charter Schools (Nonspecial Education) Payments to Cyber Charter Schools (Special Education) Existing Method Proposed Legislation Total Payments to Charter Schools Cyber Charter Nonspecial Education Tuition Rate Cyber Charter Special Education Tuition Rate 10 I Page
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