Appendix B

Glossary of ECS Terms

Adjusted equalized net grand list (AENGL) is a measure of town property wealth (equalized net grant list) adjusted for per capita and household income.

Average mastery percentage is the average of a town's three most recent mastery percentages (i.e., the total number of mastery tests with scores below the remedial assistance standard set by the state education department divided by the total number of tests taken each examination year).

Base aid is one of the main components of the ECS grant formula and means the amount calculated by multiplying the per pupil cost of a minimally adequate education (foundation) times the measures of educational need in a town (total need students) and local ability to pay (base aid ratio).

Base aid ratio is the factor in the ECS formula for computing the level of state support a town will receive on a per pupil basis given its ability to pay.

Base revenue refers to a town's prior year ECS payment excluding any density supplement.

Cap refers to a provision enacted by the legislature that sets a ceiling on the annual increase in a town's ECS grant payment. The present cap varies with a town's wealth up to a maximum allowable increase of 6 percent.

Cap supplement refers to additional aid provided on a proportional basis to towns entitled to larger increases than permitted under current cap provisions in FY 02 and FY 03.

Density supplement is an additional payment made under the ECS grant program to towns with higher than average population density.

Entitlement aid refers to the amount of annual ECS funding a town actually receives; a town's final grant payment after all components of the formula are calculated and all special adjustments are applied.

Equalized net grand list (ENGL) means the average of a town's net grand lists for two, three, and four years prior to the fiscal year in which an ECS grant is to be paid, which have been equalized by the Office of Policy and Management to reflect each town's taxable real and personal property at 100 percent fair market value.

Formula aid refers to the amount of funding a town is targeted to received under the ECS formula before any special adjustments are applied and excluding any density supplement; it is the sum of a town's base aid, supplemental aid and regional bonus, if any.

Foundation means the amount of money on a per pupil basis established by the state as the minimum necessary to provide an adequate education for an average student.

Hold harmless refers to provisions enacted by the legislature to ensure towns do not suffer an ECS aid decrease from one year to the next.

LEP count means the number of children in a town with limited English proficiency who are not served by mandatory bilingual education programs.

Mastery count is the total number of resident students in a town times its average mastery percentage (see above definition).

Minimum Expenditure Requirement (MER) refers to the state mandated lower limit for regular program education spending by a school district.

Need students means the sum of the number of resident students of the town for the school year, weighted for three student characteristics generally recognized to increase educational need - poverty, remedial level performance on standardized proficiency tests, and limited English proficiency.

Regional bonus means an additional payment under the ECS formula made to towns that are members of regional school district.

Regular program expenditures is a measure of a town's total current educational expenditures excluding special education costs and payments made with state and federal grant funds except for ECS grants and federal impact aid.

Resident student count means children enrolled at a town's expense in public school grades pre-kindergarten through 12, weighted to take into account an extended school year and tuition free summer school and giving sending and receiving districts shared credit (half each) for pupils who participate in the statewide interdistrict ("OPEN Choice") program.

Special adjustments refers to the various provisions enacted by the legislature to limit the amount a town's ECS grant can change from year to year regardless of the funding amount computed under basic formula components.

State guaranteed wealth level (SGWL) is amount of local wealth, established by the state, at or above which towns are deemed able to pay for all educational costs without state support and below which the state will pay a town a portion of the funds needed to provide an adequate education.

Stoploss refers to provisions enacted by the legislature that establish a maximum amount a town's ECS grant can decrease from year to year.

Supplemental aid means additional financial assistance provided to towns based on their proportions of children who are poor or who perform at the remedial level on state mastery tests.

Target aid is another term for formula aid.

TFA count means the number of children in a town aged 5 through 17 who are eligible for the Temporary Family Assistance (TFA) program.

Town wealth is a measure of ability to pay for education based on a town's income-adjusted property wealth (AENGL, see above definition) and its total and student population.


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