Funding and Policy Frameworks: Virtual Learning
|
|
|
- Jeffery Blair
- 10 years ago
- Views:
Transcription
1 Funding and Policy Frameworks: Virtual Learning Susan Patrick President and CEO
2 International Association for K-12 Online Learning (inacol) inacol is the premier K-12 nonprofit in online learning members in K-12 virtual schools and online learning representing over 50 countries Provides leadership, advocacy, research, training, and networking with experts in K-12 online learning. Ensure every student has access to the best education available regardless of geography, income or background. Conference Virtual School Symposium (VSS): Phoenix, AZ on November 14-16, 2010 Next Generation Learning Challenges Gates Foundation
3
4 Every Student s Right to Online Learning Opportunity Online learning is emerging as an essential part of the K-12 education landscape. To meet their educational goals and secure their future as active and productive citizens, K-12 students must have access to quality online learning opportunities in a variety of forms that meet their needs. We endeavor to ensure that all students have the opportunity to choose an online learning course or program that meets their needs as part of their K-12 education.
5 Advance every student s right to online learning opportunity Responsive state policies so that a student s choice of online opportunity is facilitated rather than blocked. Fair and sustainable funding so that online learning opportunities expand with student demand. Sensible and responsible oversight so that each student is guaranteed quality in the online opportunities available. Modern frameworks for curriculum and instruction so that each student may be assured of credit for successful online work. Thoughtful teacher licensure requirements so a student may always benefit from the best online instructors. Valid research so that a student s online opportunities reflect effective best practices.
6 Providing Opportunities to All Students Traditional Public/Private Accelerated Students Credit Recovery Medically Fragile Need to work and/or support family Rural Students ELL Special Education Aspiring athletes and performers
7 Policies 1. Funding follows the student Approved Minnesota districts or charter programs can serve any student with individual courses 1/6 FTE 2. Redefine Carnegie Unit away from seattime toward mastery, competency-based 3. Open enrollment & no enrollment caps districts can allow students to take individual courses at their own school from a virtual school 4. No geographic barriers Any time, any place
8 Licensure Requirements Teachers holding a teaching license (in any state) with subject matter expertise should be permitted full reciprocity to teach online North Dakota has full reciprocity
9 Fair and Sustainable Funding Independent, national studies suggest virtual schools funding should be about the same as those of a regular brick and mortar school. Costs for full-time virtual schools ranged from $7,200 - $8,300 per pupil (Augenblick, Palaich and Associates) savings compared to $10,000 per pupil national average for K-12 education Average funding for virtual charter schools in U.S. is $6,500 per pupil (2010)
10 Funding Online Learning Key Considerations: What are the COSTS of quality online learning? How do taxpayer dollars FLOW to K-12 online learning? How can funding be made SUSTAINABLE so every student who needs online can have it?
11 What are the COSTS? Myth: Online learning is cheap. It s just a kid, a computer, and stuff on the screen how much could that cost? Reality: Quality online learning is costeffective. Real costs include expert teachers, curriculum development/licensing, computers, course delivery and data systems PLUS special services and often physical materials
12 Costs of Typical Online School Total per- pupil expenditure = $6,500
13 What are the COSTS? The operating costs of online programs are about the same as the operating costs of a regular brick-and-mortar school. inacol Promising Practices: Funding and Policy Frameworks for K-12 Online Learning Cost- effec:veness derives from: Ability to deliver courses that the local school could not afford to staff up for Ability to sa:sfy parent choice and serve students with unique learning needs without building a new school
14 How do taxpayer dollars FLOW? Full-time online (e.g., cyber charter schools and contract schools) typically funded through state s per-pupil funding formula: Funding (some or all) follows the student Supplemental online (e.g., by the course) typically funded through state appropriation and/or course fees paid by districts and/or students: Fee for service
15 How do taxpayer dollars FLOW? Accounting Considerations Seat time vs. mastery: Online learning can make traditional methods of student accounting irrelevant Scale vs. control: Open enrollment/growth across boundaries (district and state) begets efficiencies but creates funding competition Supplement vs. supplant: How much of online learning must be additive to traditional school program, and when can it be a substitute?
16 Toward SUSTAINABLE Funding Near-term necessities Drive toward offering BOTH full-time and supplemental opportunities in EVERY state Address barriers such as seat time, enrollment restrictions, lack of information Consider flexible uses of existing funds (e.g. textbook dollars)
17 Toward SUSTAINABLE Funding Longer term imperatives: Integration of online learning into essential K-12 education funding process: Part of how we educate kids in this state Public-private partnerships to achieve efficiencies, avoid re-invented wheels Fractional backpacking: Funding following students down to the course level
18 Examples of Funding Models for Virtual Schools Full-time Virtual Charter Schools Funding follows student in full-time virtual charter schools in 25 states State Virtual Schools (supplemental) have different funding models Funding follows student 1/6 FTE Florida Virtual Performance-based funding model and funding follows student Minnesota funding follows student course enrollment North Carolina FTE/6 *.75 Annual legislative allotment limits access to number of online courses available Kentucky, Virtual High School, Virtual Virginia, Georgia Texas Virtual School Network provider and user districts Federal Funds (Tennessee e4tn) Local School Districts support own program (Fairfax County, VA) Special Funding Sources (Federal/State/AT&T Louisiana Virtual) Private Foundation Grants Indiana Virtual Academy is a non-profit (501c3) Tuition Illinois Virtual High School (within regional service agency)
19 State Virtual Schools: Size and Growth 08-09
20 FLVS Funding History Legislative Line Item Funding for state virtual school program (supplemental courses) Benefits: Clearly defined allotment of money to build budget Allowed for controlled growth each year Non-threatening to school districts Challenges: Student demand exceeded FLVS ability to serve Line Item status is not stable nor permanent
21 Funding Statute Highlights A "full-time equivalent student" (FTE) for virtual school is one student who has successfully completed 6 credits that shall count toward the minimum number of credits required for high school graduation A student who completes less than six credits shall be a fraction of an FTE student. Half credit completions shall be included in determining an FTE student
22 Funding Statute Highlights: FTE student credit completed through the virtual school, including credits completed during the summer, shall be reported to the DOE in the manner prescribed by the department and shall be funded through the FEFP School districts may not limit student access to courses offered through virtual school FTE student credit completion for courses offered through virtual school shall be reported only by virtual school. School districts shall report full-time equivalent student membership only for courses for which the district provides the instruction.
23 Funding Statute Highlights: Based on Completion, NOT seat time Completers are reported when course is passed Base funding formula FTE * Program Weights * District Cost Differential * Base Student Allocation is the same for all districts. Accounts for 62%+ of the funds allocated to School Districts for operations.
24 Funding Statute Highlights The remaining 38% is distributed by various formulas for various purposes. Virtual school receives funding from these formulas in Class-Size Lab School Discretionary, Discretionary Millage Adjustment, Instructional Materials, Reading Allocation and Discretionary Lottery
25 Funding Statute Highlights Conversely, virtual school will not receive: Safe Schools Exceptional Student Allocation Teacher Lead (reimbursement for supplies) Student Transportation or Breakfast and Lunch Program Subsidy
26 Funding Statute Highlights In 2006 session, Legislature recognized costs incurred for students who did not pass or who dropped out Provided for a 11.4% increase per FTE addon
27 FTE Funding Model Benefits: Student-centered Recognizes the flexibility inherent in distance learning Supports growth of virtual school and scalability to meet students needs Permanency
28 FTE Funding Model Challenges: New standard of accountability Managing growth while maintaining quality Meeting the demand Enrollment and budget projections and management Implementation of unique funding report with current state information systems
29 Responsible Oversight Creating an Independent State Charter Authorizer is key Provide a menu of choices Ensure quality and accountability for full-time programs with multiple providers and programs Authorizers experts in understand online learning State, districts and universities can charter State charter authorizers Colorado Idaho South Carolina Arizona
30
31 Pace of adoption
32 Disrupting Class Christensen suggests that by 2019 about half of all high school courses will be online.
33 Using the Internet to deliver courses seems to contain great disruptive potential. It could allow a radical transformation to happen in an incremental, rational way. - Clayton Christensen, Harvard Business School
K12 ONLINE LEARNING: THE NATIONAL LANDSCAPE AND
K12 ONLINE LEARNING: THE NATIONAL LANDSCAPE AND IMPLICATIONS FOR WASHINGTON Sue Collins November 9, 2011 Agenda National Landscape / Trends National Standards Policy Barriers and Recommendations Blended
Online Learning - Pros and Cons
Blended & Online Learning Policy & Practice Report to the New Mexico Legislative Education Study Committee September 18, 2013 Clovis, NM Maria Worthen Vice President, Federal & State Policy [email protected]
Costs and Funding for Virtual Schools
Costs and Funding for Virtual Schools Dr. Allison Powell Vice President, State and District Services www.inacol.org International Association for K- 12 Online Learning (inacol) inacol is the premier K-12
Why Online Learning Matters: A National and International Perspective on the Future of Online and Blended Learning
Why Online Learning Matters: A National and International Perspective on the Future of Online and Blended Learning Dr. Allison Powell Vice President, State and District Services www.inacol.org International
The Realities of Virtual Charter Schools
The Realities of Virtual Charter Schools Senator Richard Crandall, Arizona Dr. Allison Powell, inacol Mary Gifford, Arizona Charter Authorizer Association www.inacol.org U.S. Online Learning Facts 46 states
Online Learning: Virtual Schools Accountability Issues Brief
Online Learning: Virtual Schools Accountability Issues Brief Online learning has become an integral part of the K-12 educational landscape. Demand for online learning and blended learning continues to
Understanding School Choice in Alachua County: Funding School Choice in Florida
Understanding School Choice in Alachua County: Funding School Choice in Florida Florida has been a leader in developing both public and private school alternative programs to address the challenges of
Online Learning: Policy Trends in the United States
Online Learning: Policy Trends in the United States Susan Patrick President and CEO, NACOL John Watson Founder, Evergreen Consulting K-12 Online Learning Benefits E-learning: strategy for addressing school
Are Virtual Schools More Cost-Effective Compared to Traditional, Brick-and-Mortar Schools?
Sacred Heart University DigitalCommons@SHU Education Faculty Publications Isabelle Farrington College Of Education 2012 Are Virtual Schools More Cost-Effective Compared to Traditional, Brick-and-Mortar
Issue Brief. State Strategies for Awarding Credit to Support Student Learning
Issue Brief State Strategies for Awarding Credit to Support Student Learning Executive Summary Research has called into question the ability of America s education system to produce the highly skilled
Arizona School Finance Understanding the System. DR. CHUCK ESSIGS Arizona Association of School Business Officials
Arizona School Finance Understanding the System DR. CHUCK ESSIGS Arizona Association of School Business Officials Funding of Schools 1900 1950 Very little state assistance Very little state control Ability
www.digitallearningnow.com ACHIEVED! (NOT YET) (NOT YET) (NOT YET) (NOT YET)
California State Action Metric Status Notes Element 1: Student Access: All students are digital learners. State ensures access to high quality digital content, online courses and virtual schools to all
Arizona School Funding Past to the Future. Dr. Chuck Essigs
Arizona School Funding Past to the Future Dr. Chuck Essigs Override Elections FY 1974 FY 1980 No limit on the amount Once passed permanent History o FY 76 33 held 27 passed 89% o FY 77 26 held 25 passed
Colorado s Current Use of a Single Count Day and Considerations if Average Daily Membership (ADM) is Used as a Funding Mechanism
Colorado s Current Use of a Single Count Day and Considerations if Average Daily Membership (ADM) is Used as a Funding Mechanism By: Audit Team, School Finance Division January 2013 Version 1.0 Audit Team,
Appendix A: Virtual School Legislation, 2012 and 2013
Appendix A: Virtual School Legislation, 2012 and 2013 Table A-1. 2012 Virtual Learning Legislation Summary Enacted Failed 1 Alaska 1 0 1 AK H 242 (failed): Increases funding for digital learning technology.
Overview of School Choice Policies
Overview of School Choice Policies Tonette Salazar, Director of State Relations Micah Wixom, Policy Analyst CSG West Education Committee July 29, 2015 Who we are The essential, indispensable member of
State Government Subsidies for Retirement Plans Sponsored by Local Governments. National Conference of State Legislatures, January 2010
Government Subsidies for Retirement Plans Sponsored by Local Governments National Conference of State Legislatures, January 2010 In many states, city and county governments, independent school districts,
Florida Public Virtual Schools Questions and Answers 2014-15
Florida Public Virtual Schools Questions and Answers 2014-15 General Information About Virtual (Online) Education Virtual Education Options for 2014-15 District Virtual Instruction Program (VIP) District
Public School Teacher Experience Distribution. Public School Teacher Experience Distribution
Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile
Keeping Pace: Trends for Online Learning
K-12 ONLINE LEARNING Full-Time Online Schools Grew 15% in 2011 The International Association for K-12 Online Learning recently released the latest in their series of annual reports that began in 2004 and
Acceptable Certificates from States other than New York
Alabama 2 2 Professional Educator Certificate 5 Years Teacher Yes Professional Educator Certificate 5 Years Support Services Yes Alaska 2 Regular Certificate, Type A 5 Years, renewable Teacher Yes At least
THE FIVE PHASES TO PLANNING AND IMPLEMENTING. a Successful Blended Learning Program
THE FIVE PHASES TO PLANNING AND IMPLEMENTING a Successful Blended Learning Program Blended learning is a rapidly growing instructional model that is redefining the educational landscape. Schools across
STATES THAT RECOGNIZE AMERICAN SIGN LANGUAGE AS A FOREIGN LANGUAGE
800 Florida Ave. NE, Washington DC 20002 http://clerccenter.gallaudet.edu/infotogo/ STATES THAT RECOGNIZE AMERICAN SIGN LANGUAGE AS A FOREIGN LANGUAGE The following list identifies the status of American
What to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL
What to Know About State CPA Reciprocity Rules Paul Swanson, MBA, CPA Instructor of Accounting John Gillett, PhD, CPA Chair, Department of Accounting Kevin Berry, PhD, Assistant Professor of Accounting
A Summary of Research on the Effectiveness of K-12 Online Learning
A Summary of Research on the Effectiveness of K-12 Online Learning Written by Susan Patrick and Allison Powell A Summary of Research on the Effectiveness of K-12 Online Learning Written by Susan Patrick
FLORIDA DEPARTMENT OF EDUCATION
FLORIDA DEPARTMENT OF EDUCATION STATE BOARD OF EDUCATION T. WILLARD FAIR, Chairman Members PETER BOULWARE Dr. Eric J. Smith Commissioner of Education AKSHAY DESAI ROBERTO MARTÍNEZ PHOEBE RAULERSON KATHLEEN
The Obama Administration and Community Health Centers
The Obama Administration and Community Health Centers Community health centers are a critical source of health care for millions of Americans particularly those in underserved communities. Thanks primarily
BUSINESS DEVELOPMENT OUTCOMES
BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership
State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006
State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Federal Income Tax State General Sales Tax State Personal Property Tax Interest Expenses Medical Expenses Charitable Contributions
Three-Year Moving Averages by States % Home Internet Access
Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana
BellSouth 20/20 Vision for Education: Costs and Funding of Virtual Schools
BellSouth 20/20 Vision for Education: Costs and Funding of Virtual Schools Acknowledgements This report is based on meetings with numerous educators and policymakers from the following organizations: Branson
Board of Education Agenda Item
Board of Education Agenda Item Item: F Date: November 17, 2011 Topic: First Review of a Request from Carroll County Public Schools for Approval of Waivers from the Regulations Establishing Standards for
Florida Education Finance Program (FEFP)
F l o r i d a H o u s e o f R e p r e s e n t a t i v e s Florida Education Finance Program (FEFP) EDUCATION FACT SHEET 2010-11 What is the Florida Education Finance Program? The Florida Education Finance
We do require the name and mailing address of each person forming the LLC.
Topic: LLC Managers/Members Question by: Jeff Harvey : Idaho Date: March 7, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona requires that member-managed LLCs
Georgia s Ranking Among the States: Budget, Taxes, and Other Indicators
THE CENTER FOR STATE AND LOCAL FINANCE JUNE 2015 Georgia s Ranking Among the States: Budget, Taxes, and Other Indicators IN COLLABORATION WITH ABOUT THE CENTER FOR STATE AND LOCAL FINANCE The (CSLF) mission
The Importance of State Virtual Schools to State Academic Goals
The Importance of State Virtual Schools to State Academic Goals William Thomas The nonprofit Southern Regional Education Board (SREB) was created in 1948 by southern governors and legislatures to improve
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST
NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed
Englishinusa.com Positions in MSN under different search terms.
Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students
Medicare Advantage Cuts in the Affordable Care Act: March 2013 Update Robert A. Book l March 2013
Medicare Advantage Cuts in the Affordable Care Act: March 2013 Update Robert A. Book l March 2013 The Centers for Medicare and Medicaid Services (CMS) recently announced proposed rules that would cut payments
State Tax Information
State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither
Maryland Policy Report
The Maryland Public Policy Institute Maryland Policy Report No 2012-03 May 23, 2012 Online Learning Lessons for Maryland By Lindsey M. Burke With the exception of an oasis here and there, such as the Maryland
STATE GRANT AND SCHOLARSHIP OPPORTUNITIES
STATE GRANT AND SCHOLARSHIP OPPORTUNITIES Below you ll find a list of key grant and scholarship programs by state along with links to resources to learn more about these and other financial aid opportunities.
Physical Presence Triggers N/A
State Alabama Alaska Arizona Arkansas California Colorado Connecticut District of Columbia Delaware Authorization Requirements License from AL Department of Postsecondary Education; Certificate of Authority
Economic Impact and Variation in Costs to Provide Community Pharmacy Services
Economic Impact and Variation in Costs to Provide Community Pharmacy Services Todd Brown MHP, R.Ph. Associate Clinical Specialist and Vice Chair Department of Pharmacy Practice School of Pharmacy Northeastern
Low-Profit Limited Liability Company (L3C) Date: July 29, 2013. [Low-Profit Limited Liability Company (L3C)] [July 29, 2013]
Topic: Question by: : Low-Profit Limited Liability Company (L3C) Kevin Rayburn, Esq., MBA Tennessee Date: July 29, 2013 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado
The Corporate Income Tax Credit Scholarship Program Saves State Dollars
December 2008 Report No. 08-68 The Corporate Income Tax Credit Scholarship Program Saves State Dollars at a glance The corporate income tax credit scholarship program produces a net savings to the state.
Licensure Resources by State
Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as
2014-2015 Program Director Survey: Traditional Program
Semester Quarter Number 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 29 2014-2015 Program Director Survey: Traditional Program What type of calendar system is your program on? Sequences Sequential Terms Two 8-week
Impacts of Sequestration on the States
Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds
Recruitment and Retention Resources By State List
Recruitment and Retention Resources By State List Alabama $5,000 rural physician tax credit o http://codes.lp.findlaw.com/alcode/40/18/4a/40-18-132 o http://adph.org/ruralhealth/index.asp?id=882 Area Health
The Facts on Charter Schools and Students with Disabilities
The Facts on Charter Schools and Students with Disabilities By Elaine Mulligan With special thanks to Eileen Ahearn of the National Association of State Directors of Special Education (NASDSE) for her
Workers Compensation State Guidelines & Availability
ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS
Financial State of the States. September 2015
Financial State of the States September 2015 EXECUTIVE SUMMARY For the sixth consecutive year, Truth in Accounting (TIA) has completed a comprehensive review of the financial reports of all 50 states to
2016 Individual Exchange Premiums updated November 4, 2015
2016 Individual Exchange Premiums updated November 4, 2015 Within the document, you'll find insights across 50 states and DC with available findings (i.e., carrier participation, price leadership, gross
Impact of the House Full-Year Continuing Resolution for FY 2011 (H.R. 1)
U.S. DEPARTMENT OF EDUCATION DISCRETIONARY PROGRAMS Impact of the House Full-Year Continuing Resolution for (H.R. 1) Students Impacted* Job Losses Elementary & Secondary Education Programs Grants to Local
Redefining Teacher Education: K-12 Online-Blended Learning and Virtual Schools
Redefining Teacher Education: K-12 Online-Blended Learning and Virtual Schools Susan Patrick CEO, International Association for K-12 Online Learning and former Director of Educational Technology, U.S.
Note: This Fact Sheet outlines a Proposed Rule. Any of the specifics of this fact sheet could change based on the promulgation of a Final Rule.
Fact Sheet on Proposed Rule: Medicaid Payment for Services Furnished by Certain Physicians and Charges for Immunization Administration under the Vaccines for Children Program Note: This Fact Sheet outlines
A National. Primer on K-12 Online Learning
OCTOBER 2010 VERSION A National 2 Primer on K-12 Online Learning WRITTEN BY Matthew Wicks Matthew Wicks & Associates WITH SUPPORT FROM OCTOBER 2010 A National Primer on K-12 Online Learning VERSION 2 WRITTEN
Online Learning Programs What Do You Need to Know?
Online Learning Programs What Do You Need to Know? Presented by: Heather Masshardt PSBA Policy Consultant AASPS Conference 2013 What is Online Learning? Online Learning is a term often applied broadly
Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:
Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*
American C.E. Requirements
American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas
STATE OF WEST VIRGINIA PUBLIC SCHOOL SUPPORT PROGRAM EXECUTIVE SUMMARY For the 2000-01 Year
STATE OF WEST VIRGINIA PUBLIC SCHOOL SUPPORT PROGRAM EXECUTIVE SUMMARY For the 2000-01 Year The Public School Support Program is a plan of financial support for the public schools in the State of West
MEASURING UP TO THE MODEL: A RANKING OF STATE CHARTER SCHOOL LAWS
MEASURING UP TO THE MODEL: A RANKING OF STATE CHARTER SCHOOL LAWS SIXTH EDITION JANUARY 2015 Table of Contents 3 Introduction 5 The 2015 State Law Rankings 8 of a Strong Law 10 Leading States for the 20
FLORIDA HIGH SCHOOL FOR ACCELERATED LEARNING - WEST PALM BEACH CAMPUS, INC. d/b/a QUANTUM HIGH SCHOOL
LEARNING - WEST PALM BEACH CAMPUS, INC. Financial Statements with Independent Auditors Reports Thereon June 30, 2015 CONTENTS Page Management s Discussion and Analysis 1 6 Report of Independent Auditors
Net-Temps Job Distribution Network
Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'
Department of Legislative Services
Department of Legislative Services Maryland General Assembly 2007 Session SB 584 FISCAL AND POLICY NOTE Senate Bill 584 (Senator Britt, et al.) Education, Health, and Environmental Affairs Health Occupations
EMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011
A State-by-State Look at the President s Payroll Tax Cuts for Middle-Class Families An Analysis by the U.S. Department of the Treasury s Office of Tax Policy The President signed into law a 2 percentage
