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The costs of charter and cyber charter schools. Research and policy implications for Pennsylvania school districts. Updated January PDF
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1 The costs of charter and cyber charter schools Updated January 2014 Research and policy implications for Pennsylvania school districts Education Research & Policy Center 400 Bent Creek Blvd., Mechanicsburg, PA PSBA Education Research (800) and Policy Center Charter School Funding January2 The costs of charter and cyber charter schools Updated January 2014 Introduction With the passage of Act 22 of 1997, Pennsylvania became the 27th state to enact a charter school law. Since the passage of that law, there has been continuous debate over the funding of charter schools. However, the most significant debate has centered on funding cyber charter schools. The centerpiece of the debate is the argument that supporters of the state s current system of charter schools used the money should follow the student. The legislation establishes a formula which provides for a tuition calculation for dollars to follow the student. This paper updates an earlier examination of the financial impact of charter and cyber charter funding. Do charter and cyber charter schools save districts money? Does the model operate as designed the money following the student? If the model is operating as designed, then are districts saving money? Calculating payments under the charter law Passage of Act 22 of 1997 did not anticipate cyber charters. The charter law does not require independent audits as required for school districts. Charters are treated as a local education agency, but do not have taxing authority. This lack of taxing authority separates accountability from those that raise the funds to pay charters. Expenditures in traditional public schools have local oversight through the elected school board; however, the charter schools have appointed boards with no oversight from the public schools that are paying the bill. Legal requirements for charter student payment were established in Act 22 of The law requires payment to charter schools by the district of residence of the student. This law provides that no tuition will be charged directly to the student and that school districts must pay the cost to the charter (24 PS A). Pursuant to the provisions of the law, the calculation is based on the prior year budget with certain expenditures being excluded from the calculation. The law also includes calculations for additional payments for special education students. Requirements for charter school payments are substantially different from the tuition calculations for charging students of other PSBA Education Research and Policy Center Charter School Funding January3 districts. To calculate intradistrict tuition, districts calculate a single rate with no alteration for special education students. Second, the district charges are based on its cost without regard for costs in the sending districts. Additional calculations also are mandated for vocational education students. The calculation of tuition for students of another district are found in 24 PS , 24 PS and 24 PS For district payments to charter and cyber charter schools, the basis for calculation is the district total expenditures per average daily membership minus selected expenditure. Federal fund expenditures are eliminated from the educational programs. Other expenditures that are excluded include: residence nonpublic school programs; adult education programs; community/junior college programs; student transportation services; special education programs; and facilities, debt and transfers. Detailed calculation requirements for charter school payments are presented in Appendix A. This means that the districts are not paying the actual charter school cost, but rather they are paying district cost. For special education students, payments are based on the prior year average daily membership multiplied by 16% (total estimated statewide special education per school enrollment). The result is then divided into the special education program spending (the 1200 account) to get an average cost per student. Demographics of charter and cyber charter Number of charter schools over time There are substantially more brick and mortar charters than cyber charters. However, the cyber charters by their very nature are able to enroll substantially more students from more districts because of the technology application. Chart 1 shows the number of charter schools over time. With the passage of the Charter School Law in 1997, the number of brick and mortar facilities grew quickly. Over time some have closed and others have opened. Between the and school years, the number of charter schools has increased only slightly from 108 to 114. Between and , the number increased to 162. The number of cyber charter schools increased by three between and Number Chart 1 Number of charter schools by type Charter Cyber School Year *Includes Agora Cyber Charter which is being challenged by the PA Dept. of Education for possible charter revocation. Source: Charter School Enrollment (October 1 Count): 2000/01 to 2007/08 (Excel). pt/community/charter_schools/7356 Charter school enrollments Charter school listing (pdf) accessed Student enrollment patterns As the number of schools increased, the number of students attending these schools also increased. Chart 2 (on page 4) shows the enrollment pattern of students in the charter schools. As shown in Chart 2, the number of regular education students increased by more than 20,000 between and There was a small decline for and then increased by more than 35,000 through The number of special education PSBA Education Research and Policy Center Charter School Funding January4 students more than doubled from 4,461 to 9,254 between and Special education students also declined slightly in but increased through Table 1 shows the percent change in enrollment for students attending charter schools. Because the money follows the student, the increases can have a dramatic impact on an individual school district. The special education enrollments increased faster than regular students in each year presented. However, the special education students represent approximately 16% of the total students enrolled in charter schools. This is about the same as the distribution of special education students statewide. School districts and charter enrollment How many school districts are feeling the impact of charter and cyber charter school enrollments, and to what extent? The answer is: Every school district today has at least one student enrolled in a charter school. There are more enrollments in cyber compared to brick and mortar charter schools, about 74% to 26% respectively. The pattern of student enrollment varies substantially across the state. Brick and mortar charter schools tend to be concentrated in more urban areas of the state, such as Philadelphia and Pittsburgh. As the largest school districts in the state, it would be expected that they would have the most students attending. Over the years, the number of districts throughout the state with charter school enrollments has grown steadily. Table 2 shows the distribution of school districts by the number of students enrolled in charter schools including cyber charter enrollments. Over time, as the charter enrollments increased, the number of districts with less than 30 students declined. In , there were 229 districts with fewer than 30 students enrolled in charter schools. By , the number of schools with fewer than 30 students had declined to 137. Every district had at least one student enrolled in a charter school in the , and school years. Number Chart 2 Student enrollment in charter schools by type of student 100,000 80,000 60,000 40,000 20,000 Table 1 Percent Change in Enrollment in Charter Schools Total Reg. Ed. Sp. Ed % 15.34% 20.40% % 16.28% 25.08% % 4.69% 6.30% % 14.15% 29.59% % -5.14% -6.79% % 22.34% 19.22% % 15.86% 24.47% % 16.24% 13.95% Source: reports/7357. Charter School Enrollment (October 1 Count): 2000/01 to 2007/08 (Excel) , October 1 Charter School Enrollment (Excel). Accessed Table 2 Distribution of districts by charter school enrollment Year Less than to to 89 Over 90 No enrollments Source: reports/7357. Charter School Enrollment (October 1 Count): 2000/01 to 2007/08;(Excel). ) , October 1 Charter School Enrollment (Excel). Accessed PSBA Education Research and Policy Center Charter School Funding January ,104 4, Reg. Ed. Sp. Ed. 41,641 5, ,419 50, ,865 54, School Year , , ,438 6,718 7,141 9,254 8,626 10,284 12,800 14, Source: Charter School Enrollment (October 1 Count): 2000/01 to 2007/08 (Excel) , October 1 Charter School Enrollment (Excel). Accessed5 Chart 3 is a graphic representation of the data contained in Table 2. The graphic display shows the shift over time for more students moving from districts to charters. This graphic presentation also shows that each of the enrollment groups has increased. The majority of enrollments are still below 59 students. Chart 3 Number of districts by charter school enrollment Less than to to 89 Over 90 No enrollments Number School Year Source: Charter School Enrollment (October 1 Count): 2000/01 to 2007/08 (Excel) , October 1 Charter School Enrollment (Excel) accessed Enrollment by type of charter Table 3 shows the distribution of students between brick and mortar and cyber charter schools. In , cyber charters enrolled 30.7% of all charter school students while brick and mortar charter schools enrolled 69.3%. The number of cyber charter enrollments increased from 17.31% of total charter students to 30.7% of total charter students. Cyber charters enrolled a slightly higher proportion of special needs students enrolling 32.5% of the total special needs students. This shows substantial growth in the special needs population over shown in Table 4. Table 4 (on page 6) shows the distribution of students between brick and mortar and cyber charter schools. The distribution of students is significantly different from the year data presented in Table 3. Comparing the data in the Table Enrollments by type of charter Regular Education Special Education Total Cyber enrollment Number 27,460 4,745 32,205 Percent 30.4% 32.5% 30.7% Brick & Mortar Number 62,978 9,841 32,205 Percent 69.6% 67.5% 69.3% Total enrollment Number 90,438 14, ,024 Percent % % % Source: reports/7357. Charter School Enrollment (October 1 Count): , October 1 Charter School Enrollment (Excel) accessed PSBA Education Research and Policy Center Charter School Funding January6 two tables shows the reversal of percent enrollment between brick and mortar and cyber charter enrollment between and Charter students from district buildings Table 5 shows the number of buildings sending fewer than 30 students to charter schools. This table also shows the number of those buildings as a percent of total buildings with students attending charter schools. The data presented in Table 5 indicates that over the last four years, more than 90% of all buildings had less than a classroom full of students (30) attending charter schools. The low number of students from each building supports the inability of charter schools to save districts money. Payment for charter students The legal requirements for tuition payments resulted in a substantial amount of school district funding being transferred to charter schools. Additionally, the state subsidy for tuition (Account 7140) was eliminated for the school year. Tuition payment is the same for brick and mortar charters as it is for cyber charters. Table 6 shows the total tuition payments for regular and special education students for through along with total payments. The tuition payments are based on student counts multiplied by the tuition rates calculated by the PA Department of Education pursuant to Act 22 of 1997 for each district for the days the students attended the charter school. Table Enrollments by type of charter Regular Education Special Education Total Cyber enrollment Number 6, ,019 Percent 18.08% 11.05% 17.31% Brick & Mortar Number 29,578 3,968 33,540 Percent 81.92% 88.95% 82.69% Total enrollment Number 36,104 4,461 40,559 Percent % % % Table 5 Charter school attendance from public school buildings Buildings with fewer than Total Percent of 30 students in charters Buildings Total Buildings ,954 3, % ,409 3, % ,474 3, % ,584 3, % Source: reports/7357. Charter School Enrollment (October 1 Count): , October 1 Charter School Enrollment (Excel) accessed Source: reports/7357. Charter School Enrollment (October 1 Count): 2000/01 to 2007/08 (Excel). Table 6 Tuition payments to charter schools Tuition to Charter Tuition to Charter Total Expenditure Percent Increase Schools: Non-special Schools: Special # # $527,943,681 n/a # # 621,151, % # # 717,306, % $631,483,811 $174,137, ,621, % ,619, ,084, ,703, % ,257, ,991,093 1,145,248, % Source: financial_information/ Tuition schedule to accessed # detailed data not available for these years. PSBA Education Research and Policy Center Charter School Funding January7 Table 7 presents the detail of tuition payments including payments to other districts made by school districts for all types of tuition. As shown in Table 7, payments to charter schools accounted for 42.3% of the total tuition payments in payments for all forms of tuitions. By this had increased to 58.4%. The next largest tuition payment was to the vo-techs. The charter tuition was less than half of the vo-tech tuition in but was more than double the vo-tech tuition in Chart 4 shows total of all district tuition payments and the amount of payment for charter schools. The charter school amount does not account for state subsidy. Included in the charter payments are payments to both brick and mortar and cyber for both special education and regular education. The growth in total tuition is being driven by the charter school expenditures. A detailed analysis shows that the slope of the increase is almost identical for both trends further supporting the fact that charter tuition is driving total tuition spending. Table 7 Total school district tuition payments by type of payment Object Title Other SD in State 9.9% 9.9% 9.1% 7.8% 7.7% 6.6% 562 Charter Schools 42.3% 45.1% 47.4% 49.5% 53.1% 58.4% 563 Nonpublic Schools 4.1% 4.3% 3.9% 3.7% 3.9% 3.6% 564 Vo-Techs 28.5% 26.0% 24.6% 24.8% 22.6% 20.3% 566 Inst. of Higher Ed 2.6% 2.4% 2.3% 2.1% 1.9% 1.4% 567 Private Schools 5.6% 5.4% 5.5% 5.3% 5.0% 4.7% 568 PRRIs & Detention 5.6% 5.5% 5.6% 5.2% 4.5% 3.8% 569 Other 1.5% 1.4% 1.6% 1.5% 1.1% 1.3% Total 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% Source: information/ Tuition schedule to accessed Chart 4 Total tuition payments compared with total charter/cyber charter tuition 2,000,000,000 1,800,000,000 1,600,000,000 1,400,000,000 1,200,000,000 1,000,000, ,000, ,000, ,000, ,000,000 Charter Total Source: financial_information/ Tuition schedule to accessed PSBA Education Research and Policy Center Charter School Funding January8 Chart 5 shows the charter tuition payments (shown in detail in Table 7) as a percent of the total tuition payments made by school districts. The charter tuition payments increased from about 33% of total tuition payments to 45% of total tuition payments made by school districts between and The data in Chart 4 and the percent in Chart 5 show that the tuition payments for charter schools are increasing year to year. Table 8 shows the net charter school cost to the districts from to Beginning in , the state subsidy for charter tuition was eliminated. After reducing the charter school tuition by the amount of state subsidy for charter school tuition, the districts paid a net amount of $434.0 million dollars in In , with the loss of state subsidy, the net district cost for charter school tuition was $1.145 billion. The combination of rising cost because of the charter tuition calculation and the loss of state subsidy resulted in the districts seeing a 35.3% increase in tuition supported by district spending. Chart 6 (see page 9) shows the summary of the payments made by the school districts to the charter schools. On the low end, districts paid $5,217 per student in ; the median was $7,583 and the high was $16,182. For , districts will pay a low of $6,405 to a high of $16,390 with a median of $9,191. While the largest amount expended did vary between years, the low and median show an increasing trend. Chart 7 (see page 9) shows the summary of district payments to charter schools for special education students. While the dollars are larger for special education tuition payments, the patterns for special education follow the same patterns as regular education tuition payments. The minimum payment amount increased steadily as did the median expenditure and the maximum varied across years. Chart 5 Charter/Cyber charter tuition as percent of total tuition 60.0% 50.0% 40.0% 30.0% 20.0% 10.0% 0.0% 42.3% 45.1% 47.4% 49.5% 53.1% 58.4% Source: financial_report_data/7673/other_financial_information/ Tuition schedule to accessed Table 8 Net cost of charter school tuition Net district cost % Change ,026, ,637, % ,243, % ,053, % ,700, % ,145,248, % Source: community/summaries_of_annual_financial_report_ data/7673/other_financial_information/ Tuition schedule to accessed PSBA Education Research and Policy Center Charter School Funding January9 Chart 6 Summary of payments to charter schools for regular education , , , Median Low High , , , , , , School Year , , , , , , , , , , , , , , , , , , , , , Source: Selected Expenditure per Average Daily Membership through ; ; ; and accessed Chart 7 Summary of payments to charter schools for special education , , , Median Low High , , , , , , School Year , , , , , , , , , , , , , , , , , , , , , Source: Selected Expenditure per Average Daily Membership through ; ; ; and accessed PSBA Education Research and Policy Center Charter School Funding January10 Do charter schools save districts money? The key question that has been debated many times is: Do school districts save money when students enroll in charter and cyber charter schools? The numbers show that it is virtually impossible for a single dollar of savings to be realized in school district budgets when students attend charter schools. Charter schools can and do add expense for a school district. Why does this happen? Each year, districts make payments to charter schools. They use a formula to calculate their per-student educational costs, and pay that amount for each student from within the district enrolled in charter schools. Charter schools do not charge a standard rate for their educational services. In fact, the amount paid to charter schools varies greatly by school district, and is often completely unrelated to the actual operational costs incurred by charter schools. The problem is compounded by the fact that in most cases, less than 30 students from each district building attend charters, meaning districts are unable to reduce overhead costs, such as heating and electricity. Neither are school districts able to reduce the size of their faculty or staff. Furthermore, many of the students who choose to attend charter schools may have previously been home-schooled or enrolled in non public and private schools, representing an entirely new expense for school districts. Tuition payments for charter school students are now over $1.4 billion and effective with the year, charter school subsidies to school districts were eliminated. Payments to charter schools accounted for 58% of the actual payments for all forms of tuitions. schools. On the low end, districts paid $5,217 per student in ; to the low was $6,405 in While the largest amount expended did vary between years, the low and median shows an increasing trend. The definition of charter tuition from the PA Department of Education website is: (2) For non-special education students, the charter school shall receive for each student enrolled no less than the budgeted total expenditure per average daily membership of the prior school year, as defined in section 2501(20), [FN1] minus the budgeted expenditures of the district of residence for nonpublic school programs; adult education programs; community/junior college programs; student transportation services; for special education programs; facilities acquisition, construction and improvement services; and other financing uses, including debt service and fund transfers as provided in the Manual of Accounting and Related Financial Procedures for Pennsylvania School Systems established by the department. This amount shall be paid by the district of residence of each student. default.aspx?cite=uuid%28nae8fae103 4%2D2F11DA8A989%2DF4EECDB8638% 29&db= &findtype=VQ&fn=%5Ft op&ifm=notset&pbc=4bf3fcbe&rlt=cli D%5FFQRLT &rp=%2FSe arch%2fdefault%2ewl&rs=webl10%2e0 3&service=Find&spa=pac%2D1000&sr=T C&vr=2%2E0 The detailed state calculation of charter tuition is shown in Appendix A. Districts pay the same amount to brick and mortar as they pay to cyber charter schools. The difference is what the individual districts pay to the various PSBA Education Research and Policy Center Charter School Funding January11 The charter tuition calculation is the same for both cyber and brick and mortar charters. The difference in the calculations is weighted in favor of paying more for charter tuition by including more cost elements in the charter school tuition calculation than in the actual instructional expense calculation. Table 9 Comparison of AIE and Charter Tuition Elements Item AIE Charter Tuition Total Expenditures Basis for calculation Basis for calculation Exclude from Calculation: Health Services Yes No Transportation Yes Yes Debt Service Yes Yes Capital Outlay Yes Yes Homebound Instruction Yes No Early Intervention Yes No Community/Junior College Yes Yes Payments to Vo-Tech Schools Yes No State Driver Ed. Subsidy Yes No Selected Federal Revenue Yes No Local Revenue from tuition Yes No Revenue from other LEAs Yes No Refund of prior expenditures Yes No Special Education Yes Yes Vocational Expenditures Yes No Non Public School Programs No Yes Adult Education No Yes Legal Reference 24 PS et. seq. 24 PS A Chart 8 PSERS projected rate increases 35.00% 30.00% 25.00% 20.00% 15.00% 10.00% 5.00% 0.00% Total Employer Contribution Rate 12.39% 16.93% 21.31% 25.80% 28.30% 29.15% 30.14% 30.87% 30.78% 30.76% 12/13 13/14 14/15 15/16 16/17 17/18 18/19 19/20 20/21 21/22 Employer retirement rate increase The estimated Public School Employee Retirement System (PSERS) rate increases for employer contribution to employee retirements will also be required of the charter schools for their employees. However, the impact will roll back to the districts through the tuition calculation. The tuition calculation includes salary and benefits of employees of the district. Charter schools will see revenue from increased tuition calculations and this will be without regard to a charter school s actual needs. As the rates jump substantially, see Chart 8, the tuition rates also will increase, thus producing more revenue to the charters and impose even larger costs on the district and its taxpayers. As districts costs increase due to increased pension contribution, the tuition will increase correspondingly. Thus, the district taxpayers will be paying higher taxes to offset the pension cost for both the district and the charter schools. Source: Projected employer contribution rate, Retrieved PSBA Education Research and Policy Center Charter School Funding January12 Summary Both types of charter schools are intended to serve as important school choice options available to parents and students and interest in these schools continues to grow. Unfortunately, almost all funding for charter schools is provided by local school districts, which places a significant financial burden on districts resources. Supporters of the current system claim that enrollment in charter and cyber schools saves school districts money, and that there is no need for legislative change. This research shows that school districts are not saving money. School districts do not realize a cost-savings in their budgets when students attend charter schools. In most cases, only a handful of students from each district attend charters, meaning districts are unable to reduce overhead costs. Neither are school districts able to reduce the size of their faculty or staff. The current system of paying for charter schools based on the analysis contained in this paper appears to be flawed. The payment that a school district must make for each of its resident school-age children enrolled in a charter school typically is more than the district spends for the instruction for students in traditional public schools. The higher costs result from Act 22 s formula for determining how much money follows the child to a charter school: the child s district of residence must pay its budgeted total expenditure per average daily membership, less its outlays for nonpublic school programs, special education, adult education, facilities acquisition, construction and improvement, debt service and community/junior colleges. The resulting figure is referred to as the selected expenditure per student. The assumption is that by removing from a district s total spending those costs that do not apply to charter schools, the product (the selected expenditure) will represent a reasonable estimate of the cost of education in charter schools. That approach is flawed for several reasons. First, it assumes that every program or activity not deducted in the calculation is a program that charter schools actually operate and a program for which they should receive funding from the district. That is not the case. For instance, vocational and early childhood education expenses, to cite just two, are not removed from the district s total outlays in computing the selected expenditure figure. In effect, charter schools are receiving funding from a district for such expenses even though they may not actually operate the same program. Charter schools by law are considered local education agencies and in that capacity are eligible to receive direct funding for a number of programs. If a charter school did provide early childhood programs, for example, it could apply for and receive funding on its own. In effect, Act 22 creates the potential for doubledipping, since charter schools are eligible to receive some funding both as a direct grant recipient as well as from school districts as part of the selected expenditure calculation. This double-payment problem also is evident in the area of retirement and Social Security for charter school employees. The commonwealth pays at least one-half of the employers share of those costs for all public school employees. The state contribution, therefore, is included in the school district s total outlays and, as a result, is passed onto charter schools because the formula in Act 22 does not require that it be deducted in determining the selected expenditure. The double-dipping issue arises when the state makes its payment directly to the charter school for the retirement and social security costs for its employees. PSBA Education Research and Policy Center Charter School Funding January View more
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