72-6444. District prescribed percentage; computation for determination of local option budget amount; applicability.
72-6444
72-6444. District prescribed percentage; computation for determination oflocal option budget amount; applicability.(a) In each school year, commencing with the 1997-98 schoolyear, the state board shall compute a district prescribed percentage for thepurpose of determining the amount of a local option budget the board of adistrict to which the provisions of this section apply may adopt for the schoolyear. The district prescribed percentage for each district to which theprovisions of this section apply shall be computed by the state board asprovided in this section. The state board shall:
(1) Determine the actual amount per pupil for the preceding school year ofthe general fund budget and the local option budget, if any, of each district;
(2) compute the average amount per pupil for the preceding school year ofgeneral fund budgets and local option budgets of districts with 75-125enrollment in such school year;
(3) compute the average amount per pupil for the preceding school year ofgeneral fund budgets and local option budgets of districts with 200-399enrollment in such school year;
(4) compute the average amount per pupil for the preceding school year ofgeneral fund budgets and local option budgets of districts with 1,800 or overenrollment in such school year;
(5) compute an average amount per pupil for the preceding school year ofgeneral fund budgets and local option budgets of districts with 100-299.9enrollment in such school year by preparing a schedule based upon an acceptedmathematical formula and deriving an amount for each such district from alinear transition between the average amount per pupil computed under (2) andthe average amount per pupil computed under (3);
(6) compute an average amount per pupil for the preceding school year ofgeneral fund budgets and local option budgets of districts with 300-1,799.9enrollment in such school year by preparing a schedule based upon an acceptedmathematical formula and deriving an amount for each such district from alinear transition between the average amount per pupil computed under (3) andthe average amount per pupil computed under (4);
(7) for districts with 0-99.9 enrollment, compare the amount determined forthe district under (1) to the average amount computed under (2). If the amountdetermined under (1) is equal to or greater than the average amount computedunder (2), the provisions of this section do not apply to the district. If theamount determined under (1) is less than the average amount computed under (2),subtract the amount determined under (1) from the amount computed under (2),multiply the remainder by enrollment of the district in the preceding schoolyear, and divide the product by the amount of state financial aid determinedfor the district in the preceding school year. The quotient is the districtprescribed percentage of the district;
(8) for districts with 100-299.9 enrollment, compare the amount determinedforthe district under (1) to the average amount computed under (5). If the amountdetermined under (1) is equal to or greater than the average amount computedunder (5), the provisions of this section do not apply to the district. If theamount determined under (1) is less than the average amount computed under (5),subtract the amount determined under (1) from the amount computed under (5),multiply the remainder by enrollment of the district in the preceding schoolyear, and divide the product by the amount of state financial aid determinedfor the district in the preceding school year. The quotient is the districtprescribed percentage of the district;
(9) for districts with 300-1,799.9 enrollment, compare the amount determinedforthe district under (1) to the average amount computed under (6). If the amountdetermined under (1) is equal to or greater than the average amount computedunder (6), the provisions of this section do not apply to the district. If theamount determined under (1) is less than the average amount computed under (6),subtract the amount determined under (1) from the amount computed under (6),multiply the remainder by enrollment of the district in the preceding schoolyear, and divide the product by the amount of state financial aid determinedfor the district in the preceding school year. The quotient is the districtprescribed percentage of the district;
(10) for districts with 1,800 or over enrollment, compare the amountdetermined forthe district under (1) to the average amount computed under (4). If the amountdetermined under (1) is equal to or greater than the average amount computedunder (4), the provisions of this section do not apply to the district. If theamount determined under (1) is less than the average amount computed under (4),subtract the amount determined under (1) from the amount computed under (4),multiply the remainder by enrollment of the district in the preceding schoolyear, and divide the product by the amount of state financial aid determinedfor the district in the preceding school year. The quotient is the districtprescribed percentage of the district.
(b) The provisions of this section apply to any district that budgeted anamount per pupil in the preceding school year, as determined under provision(1) of subsection (a), that was less than the average amount per pupil ofgeneral fund budgets and local option budgets computed by the state board underwhichever of the provisions (7) through (10) of subsection (a) is applicable tothe district's enrollment group.
History: L. 1997, ch. 189, § 2; July 1.