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ESSA Financial Reporting Implications for Resource Equity

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Presentation from Dec, 8, 2016 webinar held by Education Resource Strategies, EdCounsel and the Large Countywide and Suburban District Consortium to discuss how districts can use the ESSA transparency requirement to increase equity.

Objectives:
1. Understand key facts about ESSA’s financial reporting requirements and relevant regulations
2. Identify challenges and opportunities that result from these requirements
3. Discuss actions districts can take to link financial transparency to equity

Published in: Education
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ESSA Financial Reporting Implications for Resource Equity

  1. 1. © Education Resource Strategies, Inc., 2014 ESSA: Financial Reporting Implications for Resource Equity December 8, 2016
  2. 2. Online Session Norms  We will record the full session to share with colleagues who could not join today’s discussion.  If any participants have concerns, please reach out to us.  In order to minimize background noise, please mute your phone lines when you are not speaking.  We will have lots of opportunities for whole group discussion—please step up and share so we can all learn together!  This icon will be used to indicate group discussion opportunities.  We will use the chat feature to raise questions at other points during the presentation.  The slide deck will be disseminated after the session so that it can serve as a resource as you advance conversations.
  3. 3. Session objectives & agenda Objectives  Understand key facts about ESSA’s financial reporting requirements and relevant regulations  Identify challenges and opportunities that result from these requirements  Discuss actions districts can take to link financial transparency to equity Agenda  Summary of ESSA financial reporting requirements and regulations  Key challenges and actions relevant to districts’ equity agendas 3
  4. 4. What problem we are trying to solve? R² = 0.7594 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Schoolpercentproficient,ELA School percent FRL District X: School ELA proficiency against percent FRL 4ERS data analysis of a large, urban district with nearly 100,000 pupils.
  5. 5. Supplement, not Supplant December 2017 Districts must be ready to comply in 2018-19 or have a plan for compliance in 2019-20 September 2019 Final compliance deadline September 2018 First compliance deadline ESSA has two financial provisions that are linked to increasing equity  Financial Transparency: Districts must report their per-pupil expenditures at the LEA and school level annually, disaggregated by fund source.  Supplement-not-Supplant: Districts must use title I dollars to supplement, not supplant dollars schools would otherwise receive. 5September 2016 September 2017 September 2018 September 2019 Financial Transparency 2016-17 States must create a procedure for statewide expenditure reporting Districts must plan to track per- pupil expenditures in the next fiscal year. 2017-18 Districts must track per-pupil expenditures at the school level. December 31, 2018 Districts must report 2017-18 per-pupil expenditures By June 30, 2019 Report 2017-18 per-pupil expenditures
  6. 6. Financial Transparency: Final Regulation Key Details  Required of States: 6 𝑫𝒐𝒍𝒍𝒂𝒓𝒔 𝑷𝒖𝒑𝒊𝒍𝒔 Numerator must include administration, instruction, instructional support, student support services, transportation, operations, fixed charges, preschool, expenditures to cover deficits for food service or activities, and exclude capital, debt service, and community services. Denominator must be the district’s pupil count on or about October 1. District-level per-pupil metric  Must disaggregate federal $’s from state & local  States to Decide:  How the calculation of the school-level metric differs from that of the district-level metric  How to treat charters for which district is the LEA  How to define a “school”
  7. 7. ESSA requires districts and states to track per-pupil expenditures to the school level ESSA’s logic model: Financial transparency leads to equity 7 If districts report per-pupil expenditures at the district and school levels… …then they will distribute resources more effectively and equitably. What happens in this black box?
  8. 8. Pause and Reflect 8 Clarification: What questions do you have on what districts are going to be asked to do? Challenge & Opportunity: What do you see as the critical challenges to successfully using financial reporting to improve equity in your system? Discussion
  9. 9. Districts will face three key challenges as they take action on the new reporting requirement 9 Challenge #1: “Show me the money.” Accounting for and minimizing the discrepancy between district- and school- level reporting. Challenge #2: “These aren’t the schools you’re looking for.” Understanding and communicating the drivers of variation in funding. Challenge #3: “Having money isn’t everything.” Creating a window on equity that goes beyond funding per-pupil.
  10. 10. Challenge #1 “Show me the money” $5,983 $1,520 $1,235 $760 $9,497 $0 $1,000 $2,000 $3,000 $4,000 $5,000 $6,000 $7,000 $8,000 $9,000 $10,000 LEA $pp LEA $pp by Reporting District Spending by Level of Reporting School Reported School on Central Budgets Shared Services L&M All LEA Dollars to Report Dollars currently reported at the school level Centrally-reported dollars for school or student facing activities Solely Central Office dollars Districts typically report 45%-70% of their spending at the school level Dollars the public sees at the district level Not all dollars spent on students will be reported at schools, leaving a potentially large gap between a school’s spending per-pupil and the district’s spending per-pupil. 10 Reporting accurately
  11. 11. Challenge #1 “Show me the money” 11 School A: $1220 pp School-within-school, with most teachers reported at main building rather than School A $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 SR$pp School B: >$50,000 pp School site where many central staff are reported who are actually assigned out to schools across the district All expenses and students must be accurately tagged to the schools to which they are assigned to avoid artificial outlier school expenditure figures. MS HS Reporting accurately
  12. 12. ERS foresees four categories of accounting challenges that districts and states may face 12 Reporting accurately Districts must assess their accounting practices in advance of developing budgets that can report school-level per-pupil spending.  Exclusions. Districts are required to exclude certain expenditures from their reporting, and states may require more. Charts of accounts must be set up to separate these costs.  School reported vs. centrally reported. Districts must understand what expenditures play out in schools but are reported centrally and take steps to report those expenditures at schools if possible.  Allocations. Districts may need or wish to develop a method of allocating central costs out to schools and students based on the types of students those expenditures serve.  Alignment of dollars and enrollment. The “schools” to which student enrollment is reported must match the “schools” to which expenses are accounted. All expenses must be billed at the schools where they play out; all students must be tagged to the schools they attend. ERS is creating an accounting readiness self-assessment worksheet, which we will share with EdCounsel districts in January
  13. 13. Challenge #1 “Show me the money” 13 Reporting accurately Technical: What questions do you have about how you’ll need to change your accounting structures to accurately report per-pupil spending? Strategic: Given that the state will create a standard reporting methodology for all districts, what input would be important for SEA leaders to consider? Discussion
  14. 14. Challenge #2 “These aren’t the schools you’re looking for” 14 $0 $2,000 $4,000 $6,000 $8,000 $10,000 $12,000 $14,000 $16,000 $18,000 $20,000 SR$pp Assuming a district reports expenditures at the school-level as much as possible, and adjusts accounting and student enrollment reporting, spending differences will remain across schools. MS HS % FRL % FRL Low LowHigh High Understanding variation
  15. 15. Challenge #2 “These aren’t the schools you’re looking for” 15 Just because some schools receive more money per pupil does not mean they are over- resourced; just because some schools receive less money per pupil doesn’t mean they are under-resourced. Many factors drive differences in per pupil spending. Drivers of variation What drives up per-pupil expenditure? School size Subscale schools, typically below 350 for an elementary school or 500 for a secondary school Student need Schools with significantly more students with disabilities, English language learners, and low-income students nearly always receive significant additional resources. School/program type and level* Magnet, choice, and other specialized programs can require additional resources Building utilization Schools with many empty seats, commonly less than 85% of capacity filled Teacher compensation* Traditional compensation systems that pay for experience but not impact, while experienced teachers shift to schools with less needy students as their careers progress Inaccurate enrollment projections Over-projecting enrollment without making appropriate fall resource adjustments Ad-hoc exceptions* “Squeaky wheel syndrome” and/or lack of clear systems for allocating resources Largestdrivers *Most closely tied to the intent of the law Higher Lower Impactofdriveron$pp Understanding variation
  16. 16. These drivers of funding fall into three general categories, each with its own implications for equity 16 Type of driver Example driver Implications for equity Service richness and quality • General education funding per pupil • Special programs • Teacher compensation • Enrollment projection error Variation in this driver indicates the possibility of inequity across schools. Student need • Special education enrollment • ELL enrollment • FRL enrollment Variation in this driver relates to the possibility of inequity among students within a school but does not relate directly to equity across schools. Structural conditions • School level There is no inherent relationship between this driver and overall equity.
  17. 17. Challenge #2 “These aren’t the schools you’re looking for” 17 School $ PP High Avg. Teacher Compensation? Accurate Enrollment Projection? Large SWD Population? Large FRL Population? Large ELL Population? Small school? A High Low Over- Projected Above avg. Above avg. Average Small B High Low At Projection Average Above avg. Above avg. Small C High Average Over- Projected Below avg. Average Average Small D High Low Over- Projected Above avg. Above avg. Above avg. Average E High Average At Projection Above avg. Average Above avg. Average V Low Average At Projection Below avg. Average Average Average W Low Average Under- Projected Average Below avg. Above avg. Large X Low Average At Projection Average Average Below avg. Average Y Low High Under- Projected Below avg. Below avg. Below avg. Large Z Low High Under- Projected Below avg. Below avg. Average Large High$PPLow$PP Drives higher spending Drives lower spending Understanding variation
  18. 18. Challenge #2 “These aren’t the schools you’re looking for” 18 Understanding variation Technical: What analysis do you need to conduct to understand the extent to which variation in per-pupil spending across schools in your district is related to inequity? Strategic: Given your answer above, how do you intend to engage stakeholders productively in the data? Discussion
  19. 19. Challenge #3 “Having money isn’t everything” 19 There are many factors that influence the quality of education and the distribution of key educational resources that won’t show up in spending per-pupil. School $ PP School Avg. Teacher Effectiveness? Access to Rigor?* Suspension Rates?* Racial Segregation? A High Below Avg. Below Avg. Above Avg. More Segregated B High Below Avg. Average Average Average C High Average Below Avg. Average More Integrated D High Average Average Above Avg. Average E High Below Avg. Average Average More Segregated V Low Average Average Below Avg. More Integrated W Low Average Above Avg. Above Avg. More Segregated X Low Average Average Above Avg. Average Y Low Above Avg. Above Avg. Average More Segregated Z Low Above Avg. Above Avg. Below Avg. More Segregated High$PPLow$PP *Metrics addressing these factors are required as part of ESSA More Strategic Less Strategic Broadening equity
  20. 20. Like in many districts, student proficiency rates range widely in District A, despite giving additional dollars to its lowest performing schools… 20 37% 48% 70% 79% 31% 48% 68% 83% 36% 49% 68% 79% 31% 43% 63% 81% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% Quartile 1 Quartile 2 Quartile 3 Quartile 4 Quartile 1 Quartile 2 Quartile 3 Quartile 4 Avg. % Proficient by Sch. Performance Avg. % Proficient Reading Avg. % Proficient Math Middle Schools High Schools Avg. % Proficient Source: ERS Database $PP $7.3K $6.6K $6.2K $6.3K $6.8K $6.1K $6.2K $6.6K Broadening equity
  21. 21. Therefore, to improve student achievement, what non- financial drivers of equity could District A focus on? Targeting individual attention in priority subjects Attracting and retaining top talent to its lowest performing schools Ensuring equitable access to Special Education supports across the district Providing additional time to students who are struggling Ensuring equitable access to rigorous coursework Ensuring fair and equitable discipline practices Promoting racially integrated schools 21 Broadening equity
  22. 22. But was not differentiating class size in low-performing schools, as a lever to provide more individual attention 22 19 19 19 20 23 23 23 24 19 20 21 21 23 24 23 24 0 5 10 15 20 25 30 Quartile 1 Quartile 2 Quartile 3 Quartile 4 Quartile 1 Quartile 2 Quartile 3 Quartile 4 Avg. Class Size by Sch. Performance ELA Math Middle Schools High Schools Source: ERS Database Broadening equity
  23. 23. The lowest-performing schools also experienced higher rates of attrition, which is driven by higher rates of transfer within District A 23 7.6% 8.4% 8.1% 7.7% 6.2% 4.8% 7.3% 5.2% 3.9% 3.3% 1.7% 2.8% 1.8% 1.6% 1.0% 1.1% 0.9% 0.9% 1.4% 1.1% All schools Lowest performing schools 2nd quartile performance 3rd quartile performance Highest performing schools Teacher Attrition and Transfer in 2012-2015 by School Performance Retired Transferred to a non- teaching role in District A Transferred to another District A school Left the district Sources: ERS Database 19.4% 16.0% 14.6% 11.6% 15.3% Broadening equity
  24. 24. As a result, schools with the greatest need had the least stability in their teaching force 24 45% 56% 59% 69% 30% 23% 20% 13% 25% 21% 20% 18% Lowest-performing schools 2nd quartile performance 3rd quartile performance Highest-performing schools Stability of 2015-2016 Teaching Force by School Need, since 2012 Transfers New Hires In The Same School Sources: ERS Database Avg Yrs of Exp 10.3 12.1 13.2 14.7 Broadening equity
  25. 25. And lower-performing schools had the most novice teachers and the fewest veteran teachers 25 23% 20% 15% 11% 24% 18% 15% 11% 23% 27% 19% 18% 22% 20% 16% 16% 54% 53% 67% 71% 54% 62% 69% 72% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Quartile 1 Quartile 2 Quartile 3 Quartile 4 Quartile 1 Quartile 2 Quartile 3 Quartile 4 Distribution of Core Teacher Experience by School Performance % Veteran % Experienced % Novice Middle Schools High Schools Source: ERS Database Broadening equity
  26. 26. Challenge #3 “Having money isn’t everything” 26 Broadening equity Strategic: What other measures of equity should inform and supplement your analysis? Technical: Do you have the data, staff, and processes in place to calculate those metrics? Discussion
  27. 27. Summary: What can districts do to use the ESSA transparency requirement to increase equity? ESSA’s logic model: Financial transparency leads to equity 27 If districts report per-pupil expenditures at the district and school levels… …then they will distribute resources more effectively and equitably. …and they do so accurately and comprehensively… …and they understand what causes variation in funding… …and they understand what additional metrics illustrate equity… …and they [ ]… What else?
  28. 28. We intend to launch a cohort of districts to discuss these questions collaboratively ESSA regulations are being finalized, and as states implement their plans, we will work with districts to—  Further understand the steps they must take to report clearly and accurately on equity to their communities.  Study these issues together and articulate a set of recommendations districts can make to their states as they develop plans. 28 Feel free to reach out to EdCounsel or to ERS directly if you’re interested in learning more
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