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Office of Student Learning & Partnerships

Special Education Expenditures include two types of expenditures on special education:

1) The annual amount a district spent and reported to ODE on special education.  This is defined as General Fund expenditures (Fund 100), Area 320 code.  Area 320 is the code which denotes special education expenditures.

2) The annual amount an ESD spent on behalf of a given district on special education.  ESDs are required to report to ODE these expenditures (General Fund expenditures, Fund 100, Area 320 code) for each of the districts they serve.

Note that the inclusion of district level ESD expenditures, but not district level ESD revenues, was a significant discussion point of the committee.  Also the sum of these two expenditure categories is the exact same amount that is used in the annual calculation of maintenance of effort (MOE) by ODE.

4.

What are the components of the 11% Cap Waiver formula?

Districts determined eligible by the two rules above are then assigned Spending and Severity scores using two formulaic components to determine the amount of additional weights the district will receive from the State school fund.  The maximum spending score is 60 points and the maximum severity score is 40 points.  In theory it is possible for a district to receive a maximum of 100 points which (before the proportional adjustment, discussed below, is assigned) equal an additional 1.0 weight for each special education student in excess of 11%.  Such a score would be highly unusual.  In the 11% waiver calculations for the year 2004-05, the average spending score was 18.7 points and the average severity score was 8.1 points.

Spending Formula:  The spending formula compares the ratio of special education expenditures to special education revenue.  As noted earlier, a district must spend at least as much as it received on special education to be eligible for an 11% Cap waiver.  If a district spent \$100,000 on special education and it received \$70,000 the spending calculation would be:

(\$100,000 / \$70,000)  - 1 = 0.4286

In the example, the district spent almost 43% more on special education than it received.  This ratio is divided by 3.334 (a factor determined by the committee when the formulas were adjusted to make spending generate a maximum score of 60 points) to determine the actual number of spending points generated.   In the above example the calculation for the district would be 0.4286 / 3.334 or 12.86 spending points.   There is a positive correlation between the percent a district spent over and above what they received and the spending points they receive in this formula.

Severity Formula: The two components of the severity formula are:  a) a district’s overall percentage of students in special education, and b) the percentage of selected primary disabilities within the special education population.  Each is described below.

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