xt7vx05x9r9q https://exploreuk.uky.edu/dipstest/xt7vx05x9r9q/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1964-08 bulletins English Frankford, Ky. : Dept. of Education This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "The Foundation Program for Kentucky's Public Schools", vol. XXXII, no. 8, August 1964 text
volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "The Foundation Program for Kentucky's Public Schools", vol. XXXII, no. 8, August 1964 1964 1964-08 2022 true xt7vx05x9r9q section xt7vx05x9r9q 0 Commonwealth of Kentucky 0

EDUEATIONAL/BULLEIIN

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The Founddti‘gnProgTw/l
for, Kentucld’ggm
Schocls

Published by
DEPARTMENT OF EDUCATION

DR. HARRY M. SPARKS
Superintendent of Public Instruction

' Frankfort, Kentucky
ISSUED MONTHLY

matter March 21, 1933. at the post office at
kfort. Kentucky, under the Act of August 24, 1912.

Pos
TMASTER: Return undelivered copies of EDUCATIONAL BUL-

» ‘0 Gammonwealth of K
Iﬁnk! entucky, Department of Education,
\ on, KeMucky 40601. RETURN POSTAGE GUARANTEED.

TI
XXXE AUGUST, 1964 No.8

Entered as second—class

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FOREWORD

The Foundation Program Law passed by the Kentucky Legislature in
1954 was one of the most important pieces of school legislation ever
passed by any Kentucky Legislature. It provides the vehicle for
traveling forward in the training of Kentucky youth.

The Foundation Program is the people’s program. It reflects the
best thinking of thousands of Kentucky citizens. Leading Citizens
in various fields were consulted during the initial development of
this program. As a result of these efforts Kentucky’s Foundation
Pl'Ogl‘am for Education is considered one of the best.

Religions 0f the Foundation Program are necessary from time to
tune. Citizens are constantly working to improve education
tthUg‘h this vehicle. The purpose of this bulletin is to give pro-
feSSIOIlal and lay citizens a better understanding of the Foundation
TOg'raln.

ThlS bulletin sets forth in simple steps the Kentucky Foundation

mgram Law as it operates in the distribution of state funds to
public schools.

Harry M. Sparks
Superintendent of Public Instruction

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THE FOUNDATION PROGRAM FOR KENTUCKY’S
PUBLIC SCHOOL

The Kentucky Foundation Program Law, enacted by the 1954
General Assembly and amended last in 1964, provides for the dis-
tribution of state funds to the common schools (public schools) on
the basis of attendance rather than a census or per capita basis.
This method of distribution was made possible by the repeal of
section 186 of the Kentucky Constitution. As the name implies,
the primary purpose of the Foundation Program is to provide a
desirable minimum educational program in every school district in
Kentucky.

NEED FOR A FOUNDATION PROGRAM

Since education is considered a state function, it becomes an
obligation of the Kentucky General Assembly to provide schools
for all the children of the Commonwealth. This simply means that
While direct control of the education process has been delegated
i0 the local boards of education, the state has the responsibility
for Providing every child an opportunity to receive an education.
111.0.1‘der to carry out this responsibility, the state must set up a
mmlmum PTOgram of education which shall be made available to
ev”370119 of school age within the Commonwealth.

FOUNDATION PROGRAM DOES NOT LIMIT
EDUCATIONAL SERVICES
The Grencral Assembly apparently intended to assure a mini-
11mm edilcational level to all youth of the Commonwealth through
Effltlllgtlation Pr9g:1‘am, but not to limit nor prevent any school dis-
be: torn PI‘OVIdmg educational services and facilities above and
£01331? 'those assured by the, minimum level pr0v1ded for 1n the
iSethlon PI‘Ogram. As additional funds are made avallable, 1t
pected that such funds will be used to raise the minimum level
0 edHeation for all Kentucky youth.
the Killitpull‘msc of this bulletin will be to set forth in simple steps
tl‘ibut' “9 (y Foundation Program Law as it operates in the dis-
1011 Of state funds to the public schools of the Commonwealth.

THE CALCULATION FORMULA

NWT“: Igentmfky Foundation Program was designed to be a joint

Share in thn jivhlchthe state and the local district are expected to

of each is e IIEancmg. The basm formula for determining the share

PROGRAMaS .Ollows: STATE AID equals COST OF MINIMUM
minus LOCAL SUPPORT.

The problem of determining the state aid to any local school
district in Kentucky becomes one of calculating the amount of the
minimum program cost and subtracting from this figure the amount
of support required 011 the part of the local school system in ac-
cordance with the local district’s ability to pay.

FOUR COST FACTORS
In determining the cost of the minimum program to the state
and the local district, four cost factors are used. These are (l)

cost of teachers’ salaries, (2) cost of other current expenses, (3) ‘

cost of capital outlay, and (4) cost of pupil transportation. .
The method for calculating each of these four factors 15
described in the following paragraphs:

1. TEACHERS’ SALARIES .
The first step in calculating teachers’ salaries is to dctermlne
the number of classroom units which will be allowed in the
minimum program.

A. The Classroom Unit Used to Measure Need
The classroom unit is the unit for measuring educational need
for foundation program purposes. The classroom unit is based
on attendance and services.

The types of classroom units provided for in the FoundatiOn
Program are (1) basic units (2) vocational units, (3) Specwl
education units (4) administrative and special instructional
service units, (5) general supervisory units, (6) pupll Pers‘mne1
units, and (7) growth factor units.

(1) Basic Classroom Units Allowed on Attendance

Basic classroom units are allotted on the basis of average

daily attendance and classification of schools. The classl

fication of schools and attendance divisors used in detennill

ing basic classroom units are as follows: t-

(a) Each isolated one- teacher school with average (1311); as
tendance of twelve (12) or more——one (1 ) baSic ”5
room unit. en

(b) Each non- isolated one- teacher school with twenty- 51:“
(27) or more in average attendance—one (1)
classroom unit.

(0) Isolated schools with two (2) or more teachersg
average daily attendance of less than one hundre (25
—divide the total for this group by tWenty— —five hers

(d) Non-isolated schools with two (2) 01‘ more teachw

with an average daily attendance of less than one
dred (100)—divide by twenty-seven (27)-

nd an

Ola:

Isol
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Nor.

Isol

Sch
Sch

Sch

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301 i (e) Schools with more than one hundred (100) in average
in dain attendance, the divisor is twenty—seven (27).
”ll (f) The average daily attendance of pupils attending
50' I Lincoln Ridge is divided by twenty—seven (27).
7 NOTE: The average daily attendance used in making
the tentative calculation is the average daily
‘te attendance for the prior year with provisions i
g; for adjusting for loss of growth. §
‘ The divisor is applied to the total average l
is ’ daily attendance of each classification except \ i
’ the one—teacher schools. The one—teacher \.‘=
schools are calculated individually. The pro- i
ccdure for determining basic classroom units is i
E: illustrated in Table I.
TABLE I
, CALCULATION OF BASIC CLASSROOM UNITS
ed FOR DISTRICT “A”
9d l ClaSSiﬁcatiOH Average Daily Average Basic
of Schools Attendance Daily Divisor Class-
011 for Attendance for Each room
ial I Prior Year Totals Group Units
tal ‘ Isolated l-Teacher School 8.0 8.0 12 0.7
tel ‘ Isolated l-Teacher School 17.5 17.5 12 1.0 g
‘ Non-Isolated 1-Teacher t
School ________________________________ 18,0 13.0 277 0.7 V
ge Isolated 2-or more
gi- Teacher School ________________ 54.7
11- Isolated 2-or more
Teacher School ................ 45.4 100.1 25 4.0
ll' l SChool with more than
;s- i s IOOADA ............................ 225.1
l CthlOvXth more than
, ‘ DA ............................ 575.0
31; i SChOOl With more than
1
P .100 ADA .......................... 927.3 1,7274 27 64.0
In " up“ at Lincoln Ridge ........ 7.6 7.6 27 0.3
]) TOTAL BASIC CLASSROOM UNITS ______________________________________________ 70.7
). l .
rs 1 (2) Vocatlonal Classroom Units
ﬂ_ ' Unlts in vocational education are allotted on the basis of a
Pllogram. The criteria for the program is the state plan
l ac Opted by the State Board of Education. There are voca-
3

(3)

(4)

(5)

tional units for agriculture, home economics, trades and in- l
dustries, and distributive education. Since District “A” is
a rural district, we may assume there would be at least one
(1) unit in agriculture and one (1) unit in home economics
for a total of two (2) vocational units.

Classroom Units in Special Education for Exceptional
Children

The classroom units for exceptional children are also cal-
culated on the basis of a program and need. The criteria
for such program is set out in regulations of the State
Board of Education. District “A” has a program to support
one (1) unit for exceptional children.

Classroom Units for Administrative and Special Instruc-

tional Services ‘

These administrative and special instructional service units

are calculated on the basis of one (1) ASIS unit for each

eight (8) basic, vocational, and Special education unit:
(a) Basic Classroom Units 70.7 for District “A”
(b) Vocational Classroom Units 2.0 for District “A”
(0) Units for Education of

Exceptional Children 1.0 for District “A”

TOTAL 73.7 for District “A”
73.7 + 8 : 9.2 ASIS Units

Classroom Units for Supervision .
Classroom units for supervision are allotted on the bass
of the number of basic, vocational, and special educatloll
units. The regulation adopted by the State Board of Edu—
cation for determining the number of units for supems1011
is as follows:

(a) 25-49 basic, vocational, and special

education units ...................... 0.5 unit
(b) 50—149 basic, vocational, and special _

education units ...................... 1.0 unit
(c) 150-249 basic, vocational, and special _

education units ...................... 2.0 unlts

0
NOTE: One unit is added for each one hundred (10 )

additional units or major fraction thereof-
Our example, District “A”, falls in the second
With a total of 73.7 basic, vocational, and spec
units and would, therefore, be allotted One (
unit for supervision.

grouping
ial education
1) classroom

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(6) Classroom Units for Director of Pupil Personnel
The classroom units for pupil personnel workers are calcu-
lated on the basis of basic classroom units as follows:

(a) 36-166 basic units .................... 1.0 unit
(b) 167-432 basic units .................. 2.0 units
(0) 433-698 basic units .................. 3.0 units

NOTE: One. unit is added for each 266 additional

basic

units or fraction thereof. For districts having

fewer than 36 basic units, proportionate

frac—

tion of a classroom unit will be allotted.

Since our District, “A” has 70.7 basic units, we allot one (1)

classroom unit for director of pupil personnel.

TABLE II
CLASSROOM UNIT WORKSHEET FOR DISTRICT “A"
Allotted Staffed
BASIC CLASSROOM UNITS:
Basic Units Based on Prior Year’s ADA ---------------- 70‘4 72'5
Lincoln Institute Units Based on
Prior Year’s ADA ................................................... 0'3 0'3
VOCATIONAL UNITS:
Agriculture ______________________________________________________________________ 1.0 1-0
HOme Economics ............................................................ 1'0 1'0
EXCEPTIONAL CHILDREN UNITS ........................ 1-0 1'0
SUBTOTAL _____________________________________________________________ 73.; 7—5.;
ASIS UNITS ______________________________________________________________________ 9.2 9.5
SUPERVISQR UNITS ____________________________________________________ 1.0 1-0
DIRECTOR OF PUPIL PERSONNEL UNITS ........ 1.0 10'
TOTAL CLASSROOM UNITS ............................. :31; E3
(7) Classroom Units for Growth Factor

SUPPOSG, for purposes of illustration, District “A” shows a

0To I ' . . -
at: nth 1n aveiage daily attendance of 2.5% for the

first

wo .
months of the current year over the first two months

of the preceding year. We would then apply the “growth

f510'601‘” to our calculation of District “A”.

TABLE III |
CALCULATION OF “GROWTH FACTOR”
FOR DISTRICT “A” *

1. Total classroom units allotted on prior

year’s ADA (See Table II) ............................................................ 84.9 Units ‘3
2. Per cent gain in average daily attendance

for the first two months of current year i

over the first two months of previous year ________ 2.5%
3. Entitlement for growth (2.5% of 84.9) ________________ 2.1 Units ,
4. Growth units staffed (87.3—84.9) __________________________ 2.4 Units B.
5. Unit allotment for growth (may not be ,
more than entitlement or staffed) __________________________ 2.1 Units
6. TOTAL ALLOTMENT OF UNITS INCLUD-
ING GROWTH (84.9 + 2.1) ........................................................ 87.0 Units

“Teacher” means any regular or special teacher, principal,
supervisor, superintendent, assistant superintendent, librariillh dl‘ _ R2
rector of pupil personnel, or other member of the teaching 01‘ p1‘0- i
fessional staff engaged in the service of the public cleinentaryﬂlld
secondary school for whom certification is required as a condI‘ElO11
of employment. See KRS 157.350 (14,) l l

The number of classroom units allotted a district cannot exceed 1]
the number of teachers employed by the district. i

After calculating the number of classroom units allowed 1“ i ‘
accordance with Table III, the next step is the g‘r0118i11$,0f,au
teachers employed in the system by rank according; to certificatIOIl
and training. At this point, we would rely upon the salary schedule
which has been adopted by the local board and approved by the ‘ N1
State Board of Education. The following table will Show the num- i
ber of persons on the official salary schedule, the ranks of persons

on the salary schedule, and the per cent of persons in each ranls.

TABLE IV 1

DISTRICT “A” NUMBER OF TEACHERS
AND PER CENT IN EACH RANK

Number in Per Cent?
Rank Each Rank 1230113113; i

18.7%
""" 57.3%

lnits ‘1 1
1 l
B. 0031; of Salaries Under Foundation Program 1
k“. ;
, The minimum salaries- to he paid for each rank for a school \1
term of 9.25 months are as follows:
I 'l‘ .
“” TABLE v
ipal, MINIMUM SALARIES
d; Rank Minimum Salary for Each Rank
1:111 ' 1963-64 1964-65 1965-66
lion I Master’s Degree plus 30 semester
' ‘ hours __________________________________________________________ $4600 $4900 $5100
d ‘l H Master’s Degree ______________________________________ 4300 4600 4800
“ee ' “1 Bachelor's Degree __________________________________ 4000 4300 4500
1 in . IV 95% 128 semester hours ________________________ 2900 2900 2900
; 111 ’ V 64 to 95 Semester hours ________________________ 2600 2600 2600
“on V1 32 to 63 semester hours ________________________ 2200 2200 ........
[11111 VII Less than 32 semester hours ________________ 1900 ________________ i
the N0 [T
1111- 3 TE; Effoe’rixe Julv 1 1964, 110 teachei in Bank VII shall be ‘1
30118 included in 1al<11la11110 the amount to be included in the 5.
{2 foundation 111'001'11111 of a district for teachers salaries. j.‘
1' A130, Offec‘rive luly ] 196;),110 teacher in Rank VI shall i i
be included 111 the cal1ulaiion of the foundation piogra1n.[i
See 11113 157.390. 1
It in 1 l
ank i
% ,‘ 1
% 1
% ‘ lg
% ‘
% 1 1‘

0. Extended Employment

Some administrative and special

instructional personnel may

be employed more than the minimum school term of 9.25 months.
This is often referred to as extended employment. Vocational per-
sonnel may also be given extended employment under the founde
tion program. The following table will show the personnel for ’
which extended employment may be approved:

TABLE VI

EXTENDED EMPLOYMENT

Months Allotted
Rank

III IV V VI Total

Maximum
Months

Positions Approved 1 II
Superintendent .......................... 2.75 2.75
Assistant Superintendent ______ 2.75
Finance Officer ........................ 2.75
Librarians _________________ 1.00 2.00 1.00
Principals .................................... 1.00 1.00 2.00
Vocational Agriculture ____________ 2.75 2.75
Trades & Industries and
Distributive Education .......... 2.75
Home Economics ...................... 2.75 1-00
Supervisor of Instruction ...... 1.00 1.00
Director of Pupil
Personnel ____________________________________ 2.75 1.00

TOTAL MONTHS .......................... 1.00 8.75 4.75

NOTE: Tables IV, V, and VI will be used extensively
ing the cost of salaries under the provision of 1211
tion Program formula.

2.75 l

14.50 1

in calculﬂt
e Founda-

We are now ready to use the information of Table I through VI in a calculation of cost for salaries for

Calculation of Foundation Program Salaries

D. Calculation of Foundation Program Salaries
We are now ready to use the information of Table I through VI in a calculation of cost for salaries for
foundation program purposes for District “A” (Table VII).

TABLE VII
CALCULATION OF INSTRUCTIONAL SALARIES FOR DISTRICT “A”
Based on Total Allotment of 87.0 Units (See Table III)

(1) (2) (3) (4) (5) (5) (7) (8)
Amount Re- Amount Total Cost
Allotment quired for Months Allotment Required Instruc-
Per Cent Number Schedule 914 Months Extended Schedule for Extended tional
in Each in Each for 914 Months Employment Employ— Per Month Employment Salaries
Rank Rank Rank Employment (2 x 3) ment for Each Rank (5 x 6) (4 + 7)
I 3.4% 3.0 $4600 $ 13,800.00 1.00 $497.30 $ 497.30 $ 14,297.30
.0 II 18.7 16.3 4300 70,090.00 8.75 464.86 4,067.53 74,157.53
III 57.3 49.8 4000 199,200.00 4.75 432.43 2,054.04 201,254.04
IV 17.2 15.0 2900 43,500.00 —0— 313.51 —0— 43,500.00
V 3.4 2.9 2600 7,540.00 —0— 281.08 —0— 7,540.00
VI —0— —0— 2200 —0— —0— 237.84 —0— ~0—
VII —0— —0— 1900 —0— —0— 205.41 —0— —0—
TOTAL 100.0% 87.0 $334,130.00 14.50 $6,618.87 $340,748.87
Total for instructional salaries 9% months .................................... $334,130.00
Total for extended employment ........................................................ 6,618.87
Total cost of instructional salaries .................................................... $340,748.87

It is well to keep in mind that this is a joint program—the state and local district will share in
this total salary figure. We will also keep in mind that this is a minimum cost for salaries. If
District “A” Wishes and has the resources it can pay as high salaries as its resources will permit.

Step 1 Number of Pupils Transported

2. OTHER CURRENT EXPENSES A COST FACTOR

Other current expenses is being calculated here as the second
cost factor of the foundation program. The sum of $900 per
classroom unit allotted is the amount provided by KRS 157.390
(3) to be used for calculating the cost of the foundation program
to any district. Thus, District A’s cost of other current ex-
penses, for calculation purposes, is determined by multiplying
eighty-seven (87), the number of all classroom units allotted
District “A”, by $900. (Example: 87 x $900 : $78,300,019
amount to be included in our calculation for other current ex-
penses under the provisions of the minimum program supported
by the Foundation Program Act.)

CAPITAL OUTLAY A COST FACTOR

The sum of $600 per classroom unit is to be included in the
calculation for cost of capital outlay under the foundation pro—
gram. This is provided for in provisions of the Foundation Pro-
gram Act, KRS 157.390 (4). Having determined the 11111106r
of classroom units to which District “A” is entitled, we multlpll"
the number 87 times $600 to obtain the amount needed in 011?
calculation for capital outlay under the provisions of the mun—
mum program. (Example: 87 x $600 : $52,200 for capital 011t-

lay)

TRANSPORTATION A COST FACTOR . .
The fourth factor used in arriving at the cost of the minimum
program is pupil transportation. The amount to be used as a
cost factor here is determined by the average daily attendance
of transported pupils, area in square miles served, and 00“
per pupil per day transported.

The actual calculation of the minimum cost of transportatwn
under the foundation program formula progresses through the
following steps: (1) number of pupils transported at P1113310
expense, (2) number of square miles served, (3) P111311 denSIY’
(4) basic cost of transportation, (5) cost per pupil P91" day, anﬂ
(6) the actual graphing of the pupil density and cost per pup
per day.

The average daily attendance of transported puplls 1:31:
termined by taking the number of pupils in. averageb sei-
attendance who are transported on District AS (131109
Here we are concerned with the average dally atten rage
of pupils transported to District A’s schools; the ave

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daily attendance of pupils transported to another district
at District A’s expense, and average daily attendance
of pupils transported by District “A” to private and pa-
rochial schools, and the average daily attendance of pupils
transported to District “A” at the expense of another district.

GROSS ADA OF TRANSPORTED PUPILS

Total ADA transported to this district’s schools 1,734.2
ADA transported to another district at this district’s expense 87.3
ADA transported to private and parochial. schools 1.8
ADA transported to this district at other district’s expense .0
Gross ADA transported on this district’s buses 1,823.3

The net average daily attendance can be determined by
eliminating from the gross average daily attendance of
1,823.3 certain classifications of pupils which District “A”
cannot be given credit for transporting. At this point, we
subtract from the gross average daily attendance the aver-
age daily attendance of pupils living less than one mile
from school (physically handicapped may be counted).
These are shown as T—2’s in the Teacher’s Register of Daily
Attendance. From the gross average daily attendance we
also subtract the average daily attendance of pupils trans—
ported to private and parochial schools, the average daily
attendance of adult pupils (21 years of age and older), and
the average daily attendance of pupils transported by Dis-
in.“ “A” from another district for which District “A” has
tailed to secure an agreement to transport.

The following illustration will show how these various
EWUDS of pupils are eliminated from the gross average
daily attendance of transported pupils in order to arrive
at the net figure to allow District “A” for foundation pro-
gram purposes:

NET AVERAGE DAILY ATTENDANCE FOR
TRANSPORTATION PURPOSES

g.
A3): ADA transported on this district’s buses 12823-3
1 transported to this district’s schools living
ADess than one mile _86’9
liii' tranSported by District “A” to another district
All? less than one mile 4186
ransported to private and parochial schools ‘1-8

ADA of adults transported to this

district’s schools .0
ADA non-contract pupils transported to this

district’s schools —l.9
NET ADA 1,734.1

Step 2 Number of Square Miles Served

In calculating the cost of pupil transportation to District
“A”, it becomes necessary to determine the square miles
that are primarily served by pupil transportation. This is
done by subtracting from the gross area of the district
those areas not served. This is to be done as specified in
State Board of Education Regulation 24.500 (3) which
states:

“The number of square miles in the primarily served area
of the district shall be determined by deducting from the
total square mile area of the county, the square mile area
of any independent districts located Within the 00111103
and by deducting the square mile area of any portions
of the district located more than one mile from one 01
the district’s pupil transportation vehicle routes.”

NET SQUARE MILES SERVED

Gross Total Square Mile Area this District 20:3
Square Miles of this District not Primarily Served -

Net Square Miles of this District Primarily Served 200-0

Step 3

Pupil Density

When the net ADA figure is ascertained, as in Step ‘1:
it is then divided by the Net Square Miles as is shown 111
Step 2. This gives the district’s pupil density per square
mile. Example:

PUPIL DENSITY PER SQUARE MILE

1734.10 —:— 200.0 : 8.67 rounded to 8.7—pupil density per

square mile

ordinaltes

. . . . h 00'
ThIS dens1ty figure is used to form one of t e the final

which makes up the graph that is to be plotted in
step of the transportation calculation.

Ste

Step 4 Basic Cost of Transportation

.0 v The information used to determine the cost of transportation
E is taken from the Annual Financial Report of the previous E
9 year. We arrive at the net cost of pupil transportation in E

1 District “A” by taking from her Annual Financial Report
E the reported cost of transportation for the prior year less
= the amount spent for bus replacements. Example:

NET COST OF PUPIL TRANSPORTATION

at l
as E District’s Reported Expenditures for N E
is l Transportation $63,199.49 “““ \5
t E Amount District Spent for Bus Replacement —18,808.96
E , Net Cost of Pupil Transportation $44,390.53
E State Board of Education Regulation 24.520 provides that E
a vehicle depreciation shall be calculated on an eight year
6 E basis and the depreciation shall be determined by “multi-
a E Plying the number of district owned vehicles of twelve or
r, more capacity that are operated daily by one—eighth of the
5 average basic cost of a Kentucky Pupil Transportation
f E Vehicle of twelve capacity or more.” This regulation then
provides for compensation on depreciation of buses which
, necessitates subtracting the replacement of vehicles cost
to prevent double payment by the state for the buses. To
3 Cempensate the district for this vehicle depreciation, a E
j flz‘l'm‘e is calculated according to SBE 24.520 above which E
_ places the amount per bus per year at $475.00. Therefore, "
l 1f a district has 21 operating buses they will receive a de-

E preciation allowance for 21 X $475.00 01‘ $919754”- BY add-
lng this figure to the net cost of pupil transportation, We
get the district’s total basic cost for pupil transportation.
, E Th1s is illustrated as follows:

DISTRICT’S TOTAL BASIC COST
FOR PUPIL TRANSPORTATION

151% Cost of Pupil Transportation System $44,390-53
l buses x $47500 : 9,975.00

Dlstrict’s Total Basic Cost for Pupil Transportation $54,365.53

Step 5 Transportation Cost Per Pupil Per Day

Ehhe Basic Transportation Cost in Step 4 is then divided by
e Gross ADA transportation figure found in Step 2. This

gives the calculated cost per pupil per year for transporta-
tion. This figure. is then divided by the number of days
in this school district’s session which is a minimum of 175
davs.

To arrive at the per pupil cost per day for transportation
in District “A”, we use the following illustration:

COST PER PUPIL PER DAY

1. $54,365.53 Basic Cost for Transportation divided by 1,823.3
2 Gross ADA Transported equals $20.82 ($54,365.53 + 1,823.3
7: $29.82 Annual Cost Per Pupil)
3. $29.82 Cost Per Pupil Per Year divided by 175 daysili
session equals 95.170 Cost Per Pupil Per Day ($20.82 +173
: 58.170)
Step 6 Graphing the Pupil Density and the Pupil Cost

The cost per pupil per day ($1170 in Step 5) is then plotted
as the second eo-ordinate on the graph which gives the
adjusted cost per pupil per day as is set up in KRS 157.310
(6) and in SEE 24.530 (l ).

KRS 157.370 (6) states in part:

“The Superintendent of Public Instruction shall determiilﬂ
the average cost per pupil per day of transporting pulﬂls
in districts having: a similar density by constructing.r 3
smoothed graph of cost for all density groups as PTOVlded
in subsection (1). This graph shall be used to constl'liCt
a scale showing“ the average costs of transportation'fO’I; (lls'
tricts having a similar density of transported pupils-

All of the State’s school districts, that have transportation,
are divided into nine or more density groups and then
plotted on a graph using average cost per pupil per dfly as
one axis and density per square mile as the other aXlS- ’
smooth descending curve is then drawn which as nearly 35
possible touches the points plotted. \Vith this curve 0‘0“;
pleted, the densities will be in ascending order. The £113;
adjusted cost for each individual district may be_ foum thle
applying each district’s transported pupil density to the
graph. The point, where the district’s density intersects be
descending curve, determines the graph adeSted 00515 to
used in the final steps of the calculation.

.183

3' Graph Adiusted Cost Per Pupil Per Day 1
vs ; 1
15 i Cost Per Pupil Per Day
01 3

l t
3 l l
.3 . z

in 1
:5
(l
m l
0 ‘ 1.0 2.0 3.0 4.0 5.0 6.0 7.0 8.0 9.0

‘ Trunsported Pupil Density Per Square Mile
l9
ls - . z , . . . . l
a If District ‘A’ had 8.7 pupil dens1ty per square mile this
(l . would be found on the graph to have a corresponding cost 1 4‘
at “ P91: P111311 per day of $1183. This figure would be the graph j i ‘ g;
;_ i ad'Justed cost per pupil per day for District “A”. After ob- ‘ ‘ '

taming the graph adjusted cost per pupil this number is

‘ then multiplied by the aggregate days transported. The
1 product of this gives the district’s adjusted cost. for pupil

transportation. In other words when the cost per pupil
per day is determined from the graph this is then multiplied

l
by the total number of days that. all the legally tyaHSported
students attended school.

mwmt:

r ‘ - . .
Phe fOllOng 1s the calculation of the cost for pupil trans-
DOItation for District “A” under the Foundation Program:

oamqu

l
l
:— get‘ADA of transported pupils for prior year 1,734.1
- astc number of days in school term 175
Aggregate days attendance for transported
Puplls (175 X 1,734.1) 303,4675

I "v

4. Graph adjusted cost per pupil per day $183 T

5. Adjusted cost of transported pupils
(303,4675 x $188) $55,534.55

The final program cost is determined by giving credit for
any increase in the number of pupils transported for the
first two months of the current year as compared witha
comparable period of the previous year. The authorization
for making this growth calculation is in KRIS 157.370 (3),
which reads:

“The aggregate and average daily attendance of trans-
ported pupils shall inclnde all public school pupils trans-
ported at public expense who live one mile or more from
school, provided that handicapped children may be included
who live less than this distance from school. The aggregate
and average daily attendance referred to in this subsection
shall be the aggregate and average daily attendance of
transported pupils the prior year adjusted for current year
increases in accordance with State Board of Education Reta“
ulations.”

District A’s eligibility for increased allotment and th;
steps used to calculate same are set out in State Board 0
Education Regulation 24.400 which reads as follows:

“(1) \Vhen the Net Average Daily Attendance of Foundatwﬂ
Transported Pupils in any district for the first W0
months of the current school year is greater than It
was for the first two months of the previous sch0013’93r?
the district is eligible to apply for an adjustment for
the current year increase.

(2) Application for an adjustment increase or a rep
the absence of an increase shall be made by eac
trict board prior to December 1 each year. . . t’

(3) The Net Average Daily Attendance of the Dlstrl‘C':
Foundation Transported Pupils computed for the in:
two months of the previous school year shall be c011t
pared with the same two months period of the 011““
school year and the percent of growth determined. fr

(4) The district’s Tentative Formula Adjusted GOSt tlie
Pupil Transportation shall then be multiphed by 0
percent of growth to determine the additional Cost
be added as a current yea