This preview shows page 1. Sign up to view the full content.
Unformatted text preview: in which a charter school operates must provide transportation for pupils who qualify for free meals under the national school lunch act and
who live at least 2.5 miles from the school. State transportation aid is part of the
equalization formula described above.
Capital Outlay and Facilities Financing: Charter schools are generally housed in existing public school facilities.
State Start-Up Assistance: None.
Uniform Financial Reporting: Part of school district financial reporting, so it is not possible to separate charter schools from spending by other schools in the district.
Auditing Practice: Charter specifies manner in which annual financial audits will be conducted. At a minimum, charter schools are a component of the school district
independent financial audit, which may or may not separately report the financial results of
a charter school.
Ownership of Assets and Responsibility for Debt: No debt allowed because school districts are not allowed to incur debt except for repayment of bonds. School district owns
Teacher Retirement: All employees who are participating in the operation of a charter school and who qualify for membership in the Kansas public employees retirement system remain
members of the system. Currently, all Kansas charter schools participate. However, if a
charter school is deemed not to be an instrumentality of the government—perhaps through
a private management contract—participation may not be mandatory. 138 Appendix Kansas Cost
WFTE Kansas Middle Cost K-12
FTE WFTE Urban At-Risk
WFTE Weighted FTE calculations
a 1. Base state and local funding 100
0.0 na 15.0 na 15.0 na 5.4 0.20
Total weighted FTE 100.0
5.8 b Low-enrollment 100
115.7 $ 4,686 $ 3,720 $ 4,305 $ 4,494
e $ 3,720 c $ - $ 281 $ 517 3. Other state categorical
4. Federal funding
Bilingual and immigrant
Other federal programs $ 8 $ 8 $ 8 $
$ 54 $
54 Total revenue $ 4,556 $ 3,720 d 2. Special education categorical
f $ 5,191 $ 5,207 ASSUMPTIONS: Each school has 100 students. Basic elementary charter school has no pupils generating
weightings except for low enrollment and transportation. Middle cost K-12 charter school has the same
student population as the average Kansas public school. At-risk upper grade charter school has twice the
concentration of at-risk, bilingual and vocational students as the Kansas average and is located in Wichita.
a Based on $618 per student transported.
Represents the weight for a 1,200 student district except the urban district, which has the minimum weight.
Represents basic elementary charter school in average district. Lowest spending district with a charter
school averages $4,100 per unweighted pupil.
Represents at-risk school in Wichita. Highest spending district with a charter sc...
View Full Document
- Spring '09