District 196 Special Education Funding GAP

(Categorical Funding only does

not include reg. gen. ed. aid)

2005

2006

2007

2008

2009

2010

2011

2012

Budget
2014

2013

Special Education Revenues

State Aid (Inclusive of
Excess Cost aid)

18,524,240

19,587,606

18,308,535

Tuition Revenue

469,231

458,887

226,229

Federal Aid

5,448,600

5,403,131

6,044,938

6,005,207

5,411,793

Third Party Billing

18,061

27,273

31,319

59,198

64,259

Misc. Rev. (LCTS and Gifts)

65,212

45,116

43936 $

22,768

Total Special Ed Funding

Change from prior year
% Change

$
$

24,460,132 $
2,952,701 $
13.73%

25,542,109 $
1,081,977 $
4.42%

24,656,136 $
(885,973) $
-3.47%

30,210,701 $
5,554,565 $
22.53%

29,486,874 $
(723,827) $
-2.40%

31,742,920 $
2,256,046 $
7.65%

34,276,412 $
2,533,492 $
7.98%

30,617,708 $
(3,658,704) $
-10.67%

32,376,538 $
1,758,830 $
5.74%

33,655,712
1,279,174
3.95%

$
$
$
$
$
$
$
$

30,097,902
9,777,723
2,535,837
584,256
707,868
113,980
43,817,566
5,886,214
15.52%

32,839,740
10,420,847
2,606,055
521,710
269,254
94,588
46,752,194
2,934,628
6.70%

35,972,919
10,741,790
3,278,898
588,909
225,781
141,779
50,950,077
4,197,883
8.98%

36,203,898
11,316,237
2,925,587
516,700
193,274
54,044
51,209,740
259,663
0.51%

37,858,679
11,474,959
1,201,176
559,714
329,620
62,775
51,486,923
277,183
0.54%

39,057,073
12,519,031
1,330,926
439,891
196,726
63,108
53,606,755
2,119,832
4.12%

39,437,438
13,253,797
950,056
518,853
280,684
58,964
54,499,792
893,037
1.67%

39,507,222
13,481,010
1,021,081
536,662
295,301
44,289
54,885,565
385,773
0.71%

40,271,942
14,481,773
1,099,322
518,973
298,462
37,097
56,707,569
1,822,004
3.32%

42,057,119
15,117,655
1,581,516
653,308
311,272
66,087
59,786,957
3,079,388
5.43%

Special Education Expenditures

Salaries
Benefits
Purchased Services
Supplies and Materials
Capital Expenditures
Other
Total Cost of Special Education
Total
Change from prior year
% Change

Unfunded Special Ed Costs

Average Daily Membership (ADM)
Spec Ed Cost per ADM
Spec Ed Funding per ADM
Unfunded Spec Ed per ADM
Unfunded Percentage of Special Ed
Unfunded Percentage of Special Ed

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

24,102,360
-

23,988,054

$
$
$
$
$
$
$
$

23,851,824

26,668,089

25,317,786

27,001,306

7,756,211

7,272,166

4,964,074

120,086

311,194

273,233

14,799

24,963

62,615

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

27,976,968

5,031,964

5,278,744

343,268

400,000

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

(19,357,434.00) (21,210,085.00) (26,293,940.12) (20,999,039.00) (22,000,049.00) (21,863,835.00) (20,223,380.00) (24,267,857.00) (24,331,031.00) (26,131,245.00)

$
$

28,124
1,558
870
($688)
-44.2%
-44.2%

$
$

27,948
1,673
914
($759)
-45.4%
-45.4%

$
$

27,695
1,840
890

$
$

($949)
-51.6%
-51.6%

27,495
1,863
1,099

$
$

($764)
-41.0%
-41.0%

27,332
1,884
1,079
($805)
-42.7%
-42.7%

$
$

27,226
1,969
1,166

$
$

($803)
-40.8%
-40.8%

27,099
2,011
1,265

27,050
2,029
1,132

$
$

($746)
-37.1%
-37.1%

$
$

($897)
-44.2%
-44.2%

26,792
2,117
1,208
($908)
-42.9%
-42.9%

District 196 Special Education Funding GAP

$0
2005

2006

2007

2008

2009

2010

($5,000,000)
($10,000,000)
($15,000,000)
($20,000,000)
($25,000,000)
($30,000,000)

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

2011

2012

2013

2014

$
$

27,081
2,208
1,243
($965)
-43.7%
-43.7%

2009

2010

2011

2012

2013

2014

Budget
Salaries
Benefits
Purchased Services
Supplies and Materials
Capital Expenditures
Other
Total Budget Special Ed
Change from Prior Yr
% Change

Total

$
$
$
$
$
$
$
$

38,075,278
11,634,612
2,388,849
1,123,233
390,476
142,911
53,755,359
2,084,493
4.03%

$
$
$
$
$
$
$
$

39,220,805
12,393,719
1,229,879
838,659
403,358
44,050
54,130,470
375,111
0.70%

$
$
$
$
$
$
$
$

40,225,613
14,112,572
1,661,027
1,135,311
687,243
94,671
57,916,437
3,785,967
6.99%

$
$
$
$
$
$
$
$

40,001,337
13,185,675
1,599,642
623,170
445,247
66,902
55,921,973
(1,994,464)
-3.44%

$
$
$
$
$
$
$
$

40,938,372
14,460,440
2,162,765
720,992
322,712
67,791
58,673,072
2,751,099
4.92%

$
$
$
$
$
$
$
$

$
$
$
$
$
$
$
$

37,858,679
11,474,959
1,201,176
559,714
329,620
62,775
51,486,923
277,183
0.54%

$
$
$
$
$
$
$
$

39,057,073
12,519,031
1,330,926
439,891
196,726
63,108
53,606,755
2,119,832
4.12%

$
$
$
$
$
$
$
$

39,437,438
13,253,797
950,056
518,853
280,684
58,964
54,499,792
893,037
1.73%

$
$
$
$
$
$
$
$

39,507,222
13,481,010
1,021,081
536,662
295,301
44,289
54,885,565
385,773
0.71%

$
$
$
$
$
$
$
$

40,271,928 $
14,481,805
1,099,319
518,965
298,461
37,097
56,707,575 $
1,822,010 $
3.32%

2,268,436

3,416,645

1,036,408

42,057,119
15,117,655
1,581,516
653,308
311,272
66,087
59,786,957
1,113,885
1.90%

Actual
Salaries
Benefits
Purchased Services
Supplies and Materials
Capital Expenditures
Other
Total Spec Ed Costs
Change from Prior Yr
% Change

Total

Budget to Actual

523,715

1,965,497

60,352,786

60,352,786
3,645,211
6.43%
(565,829)

Total General Fund

General Fund Total
Change from Prior Yr
% Change
General Fund w/o SE
Change from Prior Yr
% Change

Total

$ 283,994,118 $ 291,739,790 $ 291,504,988 $ 290,750,808 $ 299,508,396 $ 311,643,617

$
7,096,193 $
7,745,672 $
(234,802) $
(754,180) $
8,757,588 $ 12,135,221
2.56%
2.73%
-0.08%
-0.26%
3.01%
4.05%
$ 232,507,195 $ 238,133,035 $ 237,005,196 $ 235,865,243 $ 240,835,324 $ 251,856,660
$
6,819,010 $
5,625,840 $ (1,127,839) $
(1,139,953) $
4,970,081 $ 11,021,336
3.02%
2.42%
-0.47%
-0.48%
2.11%
4.58%

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

Revenue

2009

2010

2011

2012

2013

2014

(Categorical Funding only does

not include reg. gen. ed. aid)
State Aid (Inclusive of
Excess Cost aid)
Tuition Revenue

23,988,054

23,851,824

26,668,089

25,317,786

27,001,306

27,976,968

Federal Aid

5,411,793

7,756,211

7,272,166

4,964,074

5,031,964

5,278,744

Third Party Billing

64,259

120,086

311,194

273,233

343,268

400,000

Misc. Rev. (LCTS and Gifts)

22,768

14,799

24,963

62,615

Total Special Ed Funding

Change from Prior Yr
% Change

$
$

29,486,874 $
(723,827) $
-2.40%

31,742,920 $
2,256,046 $
7.65%

34,276,412 $
2,533,492 $
7.98%

30,617,708 $
(3,658,704) $
-10.67%

32,376,538 $
1,758,830 $
5.74%

33,655,712
1,279,174
3.95%

Unfunded Special Ed
% of Total General Fund

22,000,049 $
7.75%

21,863,835 $
7.49%

20,223,380 $
6.94%

24,267,857 $
8.35%

24,331,037 $
8.12%

26,697,074
8.57%

Source: District's audited annual financial reports

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

Salaries
Benefits
Purchased Services
Supplies and Materials
Capital Expenditures
Other
Total

$
$
$
$
$
$
$
$

December 1 Count (Prior Yr)

Unduplicated Spec Ed Pupils Served
Increase of Pupils from Prior Year
Percentage Growth

Dec-04
FY 2005
30,097,902
9,777,723
2,535,837
584,256
707,868
113,980
43,817,566
5,886,214
15.52%

$
$
$
$
$
$
$
$

4276
42
1.0%

$
$
$
$
$
$
$
$

4393
117
2.7%

$
$
$
$
$
$
$
$

4375
(18)
-0.4%

$
$
$
$
$
$
$
$

4448
73
1.7%

$
$
$
$
$
$
$
$

4448
0
0.0%

ADM

General Fund w/o SE

General Fund w/o SE/ per ADM

18.8%

19.8%

18.5%

11,575.30 $
62.32 $
0.5%

Dec-09
FY 2010
39,057,073
12,519,031
1,330,926
439,891
196,726
63,108
53,606,755
2,119,832
4.12%

$
$
$
$
$
$
$
$

4379
(69)
-1.6%

18.1%

12,241.78 $
666.48 $
5.8%

Dec-10
FY 2011
39,437,438
13,253,797
950,056
518,853
280,684
58,964
54,499,792
893,037
1.73%

$
$
$
$
$
$
$
$

4279
(100)
-2.2%

18.4%

12,736.57 $
494.79 $
4.3%

Dec-11
FY 2012
39,507,222
13,481,010
1,021,081
536,662
295,301
44,289
54,885,565
385,773
0.71%

$
$
$
$
$
$
$
$

4145
(134)
-3.1%

18.7%

13,241.39 $
504.82 $
4.0%

Dec-12
FY 2013
40,271,942
14,481,773
1,099,322
518,973
298,462
37,097
56,707,569
1,822,004
3.32%

$
$
$
$
$
$
$
$

4168
23
0.6%

18.9%

13,605.46 $
364.07 $
2.7%

Dec-13
FY 2014
42,057,119
15,117,655
1,581,516
653,308
311,272
66,087
59,786,957
3,079,388
5.43%

4204
36
0.9%

$ 236,331,301 $ 249,172,446 $ 257,339,962 $ 276,897,925 $ 283,994,118 $ 291,739,790 $ 291,504,988 $ 290,750,808 $ 299,508,396 $ 311,643,617
$
12,710,296 $ 12,841,145 $
8,167,516 $ 19,557,963 $
7,096,193 $
7,745,672 $
(234,802) $
(754,180) $
8,757,588 $ 12,135,221
5.68%
5.43%
3.28%
7.60%
2.56%
2.73%
-0.08%
-0.26%
3.01%
4.05%
18.5%

11,512.98 $
(132.75) $
-1.1%

Dec-08
FY 2009
37,858,679
11,474,959
1,201,176
559,714
329,620
62,775
51,486,923
277,183
0.54%

Total General Fund

Spec Ed as Percentage of GF Budget

11,645.73 $
1,003.30 $
9.4%

Dec-07
FY 2008
36,203,898
11,316,237
2,925,587
516,700
193,274
54,044
51,209,740
259,663
0.51%

$
$

Total

10,642.43 $
395.10 $
3.9%

Dec-06
FY 2007
35,972,919
10,741,790
3,278,898
588,909
225,781
141,779
50,950,077
4,197,883
8.98%

Special Ed Cost Per Pupil Served

Increase Cost Per Pupil from Prior Year
Percentage Growth Cost Per Student

Growth over prior year

% Change

10,247.33 $
1,288.57 $
14.4%

Dec-05
FY 2006
32,839,740
10,420,847
2,606,055
521,710
269,254
94,588
46,752,194
2,934,628
6.70%

18.9%

14,221.45
615.98
4.5%

19.2%

28,124
27,948
27,695
27,495
27,332
27,226
27,099
27,050
26,793
27,081
$ 192,513,735 $ 202,420,252 $ 206,389,885 $ 225,688,185 $ 232,507,195 $ 238,133,035 $ 237,005,196 $ 235,865,243 $ 242,800,827 $ 251,856,660
$
6,824,082 $
9,906,517 $
3,969,633 $ 19,298,300 $
6,819,010 $
5,625,840 $ (1,127,839) $
(1,139,953) $
6,935,584 $
9,055,833
3.67%
5.15%
1.96%
9.35%
3.02%
2.42%
-0.49%
-0.48%
2.94%
3.73%
6,845.07
256.01
3.89%

7,242.80
397.73
5.81%

7,452.12
209.32
2.89%

8,208.37
756.25
10.15%

8,506.74
298.37
3.63%

8,746.53
239.79
2.82%

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

8,745.90
(0.63)
-0.01%

8,719.45
(26.45)
-0.30%

9,062.10
342.65
3.93%

9,300.25
238.15
2.63%

December 1 Special Ed Child Counts

5000
4800
4600
4393

4400

4375

4448

4448

4379
4279

4276

4200

4145

4168

4204

4000
3800
3600
3400

3200
3000

FY 2005

FY 2006

FY 2007

FY 2008

FY 2009

FY 2010

FY 2011

FY 2012

FY 2013

FY 2014

Dec-04

Dec-05

Dec-06

Dec-07

Dec-08

Dec-09

Dec-10

Dec-11

Dec-12

Dec-13

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

Percentage of Growth in Cost of Education

2005
Total General Fund
5.68%
Special Education
15.52%
General Fund without Special Education
3.67%
Un-funded Special Education as Percentage of General Fund
8.2%

Cost of Education

2005

Special Education
General Fund without Special Education
Total General Fund

$
$
$

Special Education Funding

Categorical Funding
Growth/Decline of Special Ed Funding per year

Unduplicated Spec Ed Pupils Served % Growth

Percentage Growth Cost Per Student

Special Ed Categorical Funding

Special Education Program Costs
Surplus/(Unfunded Deficit)
% of Unfunded Special Ed Cost

43,817,566
192,513,735
236,331,301

2007

5.43%
6.70%
5.15%
8.5%

3.28%
8.98%
1.96%
10.2%

2008
7.60%
0.51%
9.35%
7.6%

2009

2010

2.56%
0.54%
3.02%
7.7%

2.73%
4.12%
2.42%
7.5%

2011
-0.08%
1.73%
-0.47%
6.9%

2012
-0.26%
0.71%
-0.48%
8.3%

2013

2014

3.01%
3.32%
2.11%
8.1%

4.05%
6.43%
4.58%
8.6%

2006

2007

2008

2009

2010

2011

2012

2013

2014

$ 46,752,194
$ 202,420,252
$ 249,172,446

$ 50,950,077
$ 206,389,885
$ 257,339,962

$ 51,209,740
$ 225,688,185
$ 276,897,925

$ 51,486,923
$ 232,507,195
$ 283,994,118

$ 53,606,755
$ 238,133,035
$ 291,739,790

$ 54,499,792
$ 237,005,196
$ 291,504,988

$ 54,885,565
$ 235,865,243
$ 290,750,808

$ 58,673,072
$ 240,835,324
$ 299,508,396

$ 59,786,957
$ 251,856,660
$ 311,643,617

24,460,132 $ 25,542,109 $ 24,656,136 $ 30,210,701 $ 29,486,874 $ 31,742,920 $ 34,276,412 $ 30,617,708 $ 32,376,538 $ 33,655,712
13.73%
4.42%
-3.47%
22.53%
-2.40%
7.65%
7.98%
-10.67%
5.74%
3.95%
1.0%
14.4%

$
$

2006

2.7%
3.9%

-0.4%
9.4%

1.7%
-1.1%

0.0%
0.5%

-1.6%
5.8%

-2.2%
4.3%

-3.1%
4.0%

0.6%
2.7%

0.9%
4.5%

24,460,132 $ 25,542,109 $ 24,656,136 $ 30,210,701 $ 29,486,874 $ 31,742,920 $ 34,276,412 $ 30,617,708 $ 32,376,538 $ 33,655,712
43,817,566 $ 46,752,194 $ 50,950,077 $ 51,209,740 $ 51,486,923 $ 53,606,755 $ 54,499,792 $ 54,885,565 $ 58,673,072 $ 59,786,957
(19,357,434)
(21,210,085)
(26,293,940)
(20,999,039)
(22,000,049)
(21,863,835)
(20,223,380)
(24,267,857)
(26,296,534)
(26,131,245)
44.18%
45.37%
51.61%
41.01%
42.73%
40.79%
37.11%
44.22%
44.82%
43.71%

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

Percentage of Unfunded Special Ed Programing

60.00%
51.61%
50.00%
44.18%

45.37%
41.01%

42.73%

44.22%

44.82%

43.71%

2012

2013

2014

40.79%

37.11%

40.00%

30.00%

20.00%

10.00%

0.00%
2005

2006

2007

2008

2009

2010

\\vboxsrv\conversion_tmp\scratch_6\234644782.xlsx.ms_office

2011

Chart1

Percentage Growth Cost of Education

15.52%

18.00%

16.00%

14.00%

4.58%

4.05%

3.01%
3.32%
2.11%

0.71%

2009

1.73%

2008

2.73%
4.12%
2.42%

3.02%
0.54%

2.56%
0.51%

2.00%

6.43%

7.60%

8.98%

1.96%

3.28%

3.67%

4.00%

5.68%

8.00%

5.43%
6.70%
5.15%

10.00%

6.00%

9.35%

12.00%

-2.00%
Total General Fund

Special Education

2010

2011

2012

-0.48%

2007

-0.26%

2006

-0.47%

2005

-0.08%

0.00%
2013

General Fund without Special Education

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2014

Chart2

Special Education as a Percentage of Total General Fund

12.0%

10.2%
10.0%

8.5%

8.3%

8.2%
8.0%

7.6%

7.7%

8.6%
8.1%

7.5%

6.9%

6.0%

4.0%

2.0%

0.0%
2005

2006

2007

2008

2009

2010

2011

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2012

2013

2014

Chart4

Measure of efficency Cost of Special Education

16.0%
14.4%
14.0%
12.0%
9.4%

10.0%
8.0%

5.8%

6.0%

4.3%

3.9%
4.0%
2.0%

4.5%
4.0%
2.7%

2.7%
1.7%

1.0%
-0.4%

0.0%
2005

2006

2007

0.6%

0.5%
0.0%
-1.1%
2008

2009

-2.0%

2010
-1.6%

2011
-2.2%

2012
-3.1%

-4.0%
-6.0%
Unduplicated Spec Ed Pupils Served % Growth

Percentage Growth Cost Per Student

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2013

0.9%

2014

Special Education Program Costs Compared to Funding

$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
$2005

2006

2007

2008

2009

2010

2011

2012

2013

$(10,000,000)
$(20,000,000)
$(30,000,000)
$(40,000,000)
Special Ed Categorical Funding

Special Education Program Costs

Surplus/(Unfunded Deficit)

2014

District 196 Special Education Funding GAP

70,000,000
60,000,000
50,000,000
40,000,000
30,000,000
20,000,000
10,000,000
0
2005

2006

2007

2008

2009

2010

2011

2012

2013

2014
Budget

(10,000,000)
(20,000,000)
(30,000,000)
(40,000,000)
Unfunded Special Ed Costs

Total Special Ed Funding

Total Cost of Special Education