Appendix G

Table G-1 presents the estimated changes to the Education Cost Sharing (ECS) formula for fiscal year 2001 that would have occurred if the town tax bases in regional school districts were combined and those changes were incorporated into the formula. The impact of this change on ECS funding levels is approximated because certain factors in the formula had to estimated due to time constraints and the availability of certain data. (See note 1 in the table for further explanation).

Changes are indicated for both target aid and ECS entitlement aid. Target aid is the grant amount computed under the basic formula without special adjustments or any supplement for population density, while ECS entitlement aid is the ECS payment towns actually receive after all adjustments are applied. Special adjustments include the overall cap on expenditures, hold harmless provisions, and alternative minimum grant amounts for priority and transitional school districts. The table shows how towns would be affected by including combined regional tax bases into the formula and no other adjustments were made.

· Target aid would be reduced in 10 regions between $6 and $6.4 million and increase in seven regions ranging from about $3,000 to over $600,000.

· Entitlement aid would decline in 10 regions between $325 to over $400,000 and increase in seven regions from $13 to over $200,000.

· Both target aid and entitlement aid in all other municipalities would stay the same or increase.

· Statewide, total target aid would rise $49 million and entitlement aid would increase $9 million.

Table G-1. Estimated Changes to ECS Under Proposed Regional Schools Combined Tax Base, FY 00-011

     

Original Formula

Combined Tax Base

    

Region

Grades

Name

Target Aid

Total ECS Entitlement

Target Aid

Total ECS Entitlement

Target Aid Difference

Entitlement Difference

1

K-8

Canaan

$218,997

$170,916

$43,000

$166,945

($175,997)

($3,971)

1

K-8

Cornwall

90,478

11,381

71,332

11,363

(19,146)

(18)

1

K-8

Kent

152,616

74,879

123,238

74,711

(29,378)

(168)

1

K-8

North Canaan

1,541,372

1,736,163

749,819

1,736,163

(791,553)

0

1

K-8

Salisbury

194,653

40,286

145,397

40,214

(49,256)

(72)

1

K-8

Sharon

137,588

43,990

99,405

43,886

(38,183)

(104)

1

9-12

REGION 01

  

222,450

 

222,450

0

1 Total

    

2,335,704

2,077,615

1,454,641

2,073,282

(881,063)

(4,333)

4

K-6

Chester

396,368

581,186

115,826

581,186

(280,542)

0

4

K-6

Deep River

1,597,316

1,439,435

159,348

1,398,031

(1,437,968)

(41,404)

4

K-6

Essex

330,179

128,319

200,469

127,787

(129,710)

(532)

4

7-12

REGION 04

348,888

 

348,888

0

4 Total

    

2,323,863

2,148,940

824,531

2,107,004

(1,499,332)

(41,936)

5

K-6

Bethany

1,415,863

1,448,766

215,018

1,448,766

(1,200,845)

0

5

K-6

Orange

889,467

306,315

466,979

304,604

(422,488)

(1,711)

5

K-6

Woodbridge

654,695

194,751

359,308

193,913

(295,387)

(838)

5

7-12

REGION 05

892,421

 

892,421

0

5 Total

    

2,960,025

1,949,832

1,933,726

1,947,283

(1,026,299)

(2,549)

6

k-12

Goshen

193,172

95,927

0

0

    

6

k-12

Morris

551,938

563,868

0

0

    

6

k-12

Warren

85,842

47,740

0

0

    

6

k-12

REGION 06

456,453

705,451

   

6 Total

    

830,952

707,535

456,453

705,451

(374,499)

(2,084)

7

K-6

Barkhamsted

998,912

1,157,016

121,486

1,157,016

(877,426)

0

7

K-6

Colebrook

271,053

210,184

49,408

205,359

(221,645)

(4,825)

7

K-6

New Hartford

2,400,445

2,394,611

228,892

2,325,730

(2,171,553)

(68,881)

7

K-6

Norfolk

103,867

333,424

60,522

333,424

(43,345)

0

7

7-12

REGION 07

391,115

 

391,115

0

7 Total

    

3,774,277

4,095,235

851,423

4,021,529

(2,922,854)

(73,706)

8

K-6

Andover

1,611,152

1,387,386

524,947

1,337,374

(1,086,205)

(50,012)

8

K-6

Hebron

4,914,856

5,065,169

1,123,955

5,065,169

(3,790,901)

0

8

K-6

Marlborough

2,440,508

2,610,366

285,979

2,610,366

(2,154,529)

0

8

7-12

REGION 08

568,602

 

568,602

0

8 Total

    

8,966,516

9,062,921

2,503,483

9,012,909

(6,463,033)

(50,012)

9

K-8

Easton

480,342

109,426

356,611

109,238

(123,731)

(188)

9

K-8

Redding

596,687

76,897

440,538

76,760

(156,149)

(137)

9

9-12

REGION 09

282,982

 

282,982

0

9 Total

    

1,077,029

186,323

1,080,131

185,998

3,102

(325)

10

K-12

Burlington

2,835,558

3,056,579

0

0

    

10

K-12

Harwinton

2,273,453

2,273,453

0

0

    

10

K-12

REGION 10

5,728,843

5,475,074

   

10 Total

    

5,109,011

5,330,032

5,728,843

5,475,074

619,832

145,042

11

K-6

Chaplin

1,390,633

1,593,072

631,012

1,593,072

(759,621)

0

11

K-6

Hampton

1,147,634

1,118,826

327,997

1,069,627

(819,637)

(49,199)

11

K-6

Scotland

1,144,062

1,222,536

444,461

1,222,536

(699,601)

0

11

7-12

REGION 11

515,510

 

515,510

 

11 Total

    

3,682,329

3,934,434

1,918,980

3,885,235

(1,763,349)

(49,199)

12

K-12

Bridgewater

130,582

59,682

0

0

    

12

K-12

Roxbury

144,044

27,168

0

0

    

12

K-12

Washington

250,188

73,428

0

0

    

12

K-12

REGION 12

  

524,808

160,773

   

12 Total

    

524,814

160,278

524,808

160,773

(6)

495

13

K-12

Durham

2,866,953

2,969,977

0

0

    

13

K-12

Middlefield

1,604,309

1,367,057

0

0

    

13

K-12

REGION 13

4,935,017

4,429,597

   

13 Total

    

4,471,262

4,337,034

4,935,017

4,429,597

463,755

92,563

14

K-12

Bethlehem

1,081,506

1,081,506

0

0

    

14

K-12

Woodbury

951,969

425,631

0

0

    

14

K-12

REGION 14

2,621,629

1,514,310

   

14 Total

    

2,033,475

1,507,137

2,621,629

1,514,310

588,154

7,173

15

K-12

Middlebury

515,193

210,673

0

0

    

15

K-12

Southbury

1,529,461

678,283

0

0

    

15

K-12

REGION 15

    

2,524,032

889,296

   

15 Total

    

2,044,654

888,956

2,524,032

889,296

479,378

340

16

K-12

Beacon Falls

2,887,266

2,887,266

0

0

    

16

K-12

Prospect

3,979,228

4,041,279

0

0

    

16

K-12

REGION 16

7,319,816

7,147,398

   

16 Total

    

6,866,494

6,928,545

7,319,816

7,147,398

453,322

218,853

17

K-12

Haddam

587,185

267,015

0

0

    

17

K-12

Killingworth

2,227,390

1,836,872

0

0

    

17

K-12

REGION 17

3,131,871

2,096,127

   

17 Total

    

2,814,575

2,103,887

3,131,871

2,096,127

317,296

(7,760)

18

K-12

Lyme

139,643

26,538

0

0

    

18

K-12

Old Lyme

597,147

145,721

0

0

    

18

K-12

REGION 18

736,760

172,272

   

18 Total

    

736,790

172,259

736,760

172,272

(30)

13

19

K-8

Ashford

2,836,370

2,871,643

1,740,832

2,871,643

(1,095,538)

0

19

K-8

Mansfield

8,205,787

7,947,813

4,984,271

7,519,694

(3,221,516)

(428,119)

19

K-8

Willington

2,877,994

3,100,705

1,491,096

3,100,705

(1,386,898)

0

19

9-12

REGION 19

412,153

 

412,153

0

19 Total

    

13,920,151

13,920,161

8,628,352

13,492,042

(5,291,799)

(428,119)

   

All Other Towns

1,406,390,643

1,328,576,133

1,472,739,659

1,337,850,871

66,349,016

9,274,738

   

Grand Total

1,470,862,564

1,388,087,257

1,519,914,155

1,397,166,451

49,051,591

9,079,194

Source: State Department of Education and LPRIC calculations

1 Due to time constraints and the unavailability of certain data, some factors contributing to the changes in the ECS formula under the combined tax base proposal had to be estimated. For example, students who qualify for AFDC or who had limited English proficiency in split regional districts were apportioned according to the total number of students attending the regional school district and the local school district. Those factors contribute to the total number of need students, which in nearly all cases contribute less than 1 percent to the total number of need students, and supplemental aid, which is less than ¼ percent of total target aid for regional districts. In addition, per capita income and median household income figures obtained from the U.S. Census Bureau on a town basis were apportioned for the combined regional district calculation.