The first fiscal year 2013-14 state aid notice for school districts will be posted to the Arkansas Department of Education (ADE) web site at http://www.arkansased.org/divisions/fiscal-and-administrative-services/publication-and-reports/report_categories/state-aid-notices-for-school-districts. Under State Aid Notices for School Districts, select State Aid Notice 2013-14 Preliminary (PDF) - July 31, 2013.
For each listed funding category, the following information is provided:
Indication of the existence of an ADE rule; the preliminary amount of state aid; the applicable statutory code/acts; indication of the existence of expenditure restrictions; the revenue code; and the source of fund code. The funding rate is provided for some funding categories. The data section of the state aid notice provides much of the data supporting the funding calculations. The funding section of the state aid notice provides preliminary funding estimates based on available data. Changes to data due to updates or corrections will result in changes to all associated 2013-14 funding categories. Districts will be notified of changes on subsequent state aid notices. Please note the following when viewing the state aid notice:
• Miscellaneous funds are as per A.C.A. § 6-20-2303 (11) as amended by Act 322 of 2013. Act 322 also added A.C.A. § 6-20-2308 regarding the calculation of miscellaneous funds, and amended A.C.A. 6-20-2503 (a) (3) regarding miscellaneous funds used to calculate bonded debt assistance. This state aid notice provides calendar year 2012 calculated miscellaneous funds and district total millage rate effective January 1, 2012. This data will be used in the fiscal year 2014 initial calculation of state foundation funding and in the calculation of bonded debt assistance. Calendar year 2013 calculated miscellaneous funds and district total millage rate effective January 1, 2013 will be provided on a subsequent state aid notice. If calendar year 2013 miscellaneous funds are less than calendar year 2012 miscellaneous funds, this data will be used to update the calculation of state foundation funding for fiscal year 2014. The updated state foundation funding amount will be provided on a subsequent state aid notice.
• Prior year three-quarter average daily membership is subject to review.
• Alternative learning environment funding is based on prior year full-time equivalent data.
• District square miles as calculated by ArcGIS 10 software are provided and could affect eligibility for special needs isolated funding pursuant to AR Code Ann § 6-20-604 (c) and (d), and small school funding pursuant to A.C.A. § 6-20-604 (f). School district density ratio is one of several determining factors for qualification for some funding categories pursuant to AR Code Ann § 6-20-604. See Commissioner’s Memo Number FIN-13-030 for more information regarding district square miles. Square miles data is subject to change.
• District total millage rate as of 1/1/12 and 1/1/13 is provided and includes rollbacks.
• The portion of state foundation funding aid that is educational excellence trust funds is preliminary at this time. An increase in the revenue forecast for educational excellence trust funds is expected and will be reflected on the mid-year state aid notice.
• National school lunch state categorical funding is based on October 1, 2012 enrollment data and is subject to review. The effect of national school lunch transition is provided, if applicable.
• The calculated amount of declining enrollment funding is provided on the state aid notice. However, sufficient data is not currently available to calculate isolated special needs funding and student growth funding. Pursuant to state law, a district cannot receive both declining enrollment funding (with the exception of adequacy funding of both special needs isolated and declining enrollment) and either student growth or special needs isolated funding. A district that is eligible to receive declining enrollment and student growth funding or declining enrollment and special needs isolated funding will receive the category or categories that yield the most funding.
Sufficient data is not currently available to calculate the 98% of uniform rate of tax times assessment less net revenues, English language learners, isolated (regular, special needs, small district, transportation and adequacy), declining enrollment adequacy, and student growth funding categories. As data becomes available, the associated funding amounts will be reflected on upcoming 2013-14 state aid notices.
Current Arkansas Department of Education Rules pertaining to state aid may be found at http://www.arkansased.org/divisions/legal/rules/current. Pending Rules may be found at http://www.arkansased.org/divisions/legal/rules/pending. At this time, three current Rules in the process of being updated are the Rules regarding educational excellence trust funds, miscellaneous funds, and student special needs funding. Please review the state aid notice carefully. A comparison of the most recent state aid notice to prior state aid notices may prove helpful in detecting errors and variances. Questions may be directed to Vivian Roberts at 501-682-4486.