Senate File 455 H-8042 Amend the amendment, H-8010, to Senate File 455, as amended, 1 passed, and reprinted by the Senate, as follows: 2 1. By striking page 1, line 5, through page 6, line 12, and 3 inserting: 4 < DIVISION ___ 5 STATE AND DISTRICT COSTS PER PUPIL 6 Sec. ___. Section 257.1, subsection 4, Code 2018, is amended 7 to read as follows: 8 4. Legislative review. The provisions of this chapter shall 9 be subject to legislative review at least every five years. 10 The review shall be based upon a school finance formula status 11 report containing the recommendations of a legislative interim 12 committee appointed to conduct a review of the school finance 13 formula, to be prepared with the assistance of the department 14 of education, in association with the departments of management 15 and revenue. The report shall include recommendations 16 for school finance formula changes or revisions based upon 17 demographic changes, enrollment trends, and property tax 18 valuation fluctuations observed during the preceding five-year 19 interval; an analysis of the operation of the school finance 20 formula during the preceding five-year interval; an analysis 21 of adjustments to regular program state cost per pupil under 22 section 257.9, subsection 2, adjustments to regular program 23 district cost per pupil under section 257.10, subsection 2, and 24 supplementary weighting for transportation costs under section 25 257.11, subsection 7A; and a summary of issues that have arisen 26 since the previous review and potential approaches for their 27 resolution. The first such report shall be submitted to the 28 general assembly no later than January 1, 2005, with subsequent 29 reports developed and submitted by January 1 at least every 30 fifth year thereafter. 31 Sec. ___. Section 257.2, subsection 12, Code 2018, is 32 amended to read as follows: 33 12. “Supplemental state aid” means the amount by which state 34 cost per pupil and district cost per pupil will increase from 35 -1- H8010.3499 (2) 87 md/jh 1/ 9 #1.
one budget year to the next as the result of the state percent 1 of growth . 2 Sec. ___. Section 257.8, subsection 5, Code 2018, is amended 3 to read as follows: 4 5. Alternate supplemental state aid —— definitions. 5 a. For budget years beginning July 1, 2000, and subsequent 6 budget years, references to the terms “supplemental state aid” , 7 “regular program state cost per pupil” , and “regular program 8 district cost per pupil” shall mean those terms as calculated 9 for those school districts that calculated regular program 10 supplemental state aid for the school budget year beginning 11 July 1, 1999, with the additional thirty-eight dollars 12 specified in section 257.8, subsection 4, Code 2013 . 13 b. For the budget year beginning July 1, 2018, and 14 subsequent budget years, references to “supplemental state 15 aid” and “regular program state cost per pupil” shall mean 16 those terms as calculated including the additional amounts 17 for specified budget years under section 257.9, subsection 2, 18 paragraphs “b” , “c” , and “d” , and references to “regular program 19 district cost per pupil” shall mean that term as calculated 20 including any adjustments made under section 257.10, subsection 21 2. 22 Sec. ___. Section 257.9, subsection 2, Code 2018, is amended 23 to read as follows: 24 2. Regular program state cost per pupil for 1992-1993 and 25 succeeding years. 26 a. For the budget year beginning July 1, 1992, and 27 succeeding budget years beginning before July 1, 2018 , the 28 regular program state cost per pupil for a budget year is the 29 regular program state cost per pupil for the base year plus the 30 regular program supplemental state aid for the budget year. 31 b. For the budget year beginning July 1, 2018, the regular 32 program state cost per pupil is the regular program state 33 cost per pupil for the base year plus the regular program 34 supplemental state aid for the budget year, plus five dollars. 35 -2- H8010.3499 (2) 87 md/jh 2/ 9
c. For the budget year beginning July 1, 2019, the regular 1 program state cost per pupil is the regular program state 2 cost per pupil for the base year plus the regular program 3 supplemental state aid for the budget year, plus ten dollars. 4 d. For the budget year beginning July 1, 2020, the regular 5 program state cost per pupil is the regular program state 6 cost per pupil for the base year plus the regular program 7 supplemental state aid for the budget year, plus twenty 8 dollars. 9 e. For the budget year beginning July 1, 2021, and 10 succeeding budget years, the regular program state cost per 11 pupil for a budget year is the regular program state cost per 12 pupil for the base year plus the regular program supplemental 13 state aid for the budget year. 14 Sec. ___. Section 257.10, subsection 2, paragraph b, Code 15 2018, is amended to read as follows: 16 b. If the regular program district cost per pupil of a 17 school district for the budget year under paragraph “a” exceeds 18 one hundred five percent of the regular program state cost 19 per pupil for the budget year and the state percent of growth 20 for the budget year is greater than two percent, the regular 21 program district cost per pupil for the budget year for that 22 district shall be reduced to one hundred five percent of the 23 regular program state cost per pupil for the budget year. 24 However, under such conditions, if the difference between the 25 regular program district cost per pupil for the budget year and 26 the regular program state cost per pupil for the budget year 27 is greater than an amount equal to two percent multiplied by 28 the regular program state cost per pupil for the base year, the 29 regular program district cost per pupil for the budget year 30 shall be reduced by the amount equal to two percent multiplied 31 by the regular program state cost per pupil for the base year. 32 Sec. ___. Section 257.10, subsection 2, Code 2018, is 33 amended by adding the following new paragraph: 34 NEW PARAGRAPH . c. For the budget year beginning July 1, 35 -3- H8010.3499 (2) 87 md/jh 3/ 9
2018, and succeeding budget years, if the regular program 1 district cost per pupil for the budget year calculated under 2 this subsection in any school district is less than the 3 regular program state cost per pupil for the budget year, the 4 department of management shall increase the regular program 5 district cost per pupil of that district to an amount equal to 6 the regular program state cost per pupil for the budget year. 7 Sec. ___. EFFECTIVE UPON ENACTMENT. This division of this 8 Act, being deemed of immediate importance, takes effect upon 9 enactment. 10 DIVISION ___ 11 SCHOOL DISTRICT SUPPLEMENTARY WEIGHTING 12 Sec. ___. Section 257.10, subsection 8, paragraph a, Code 13 2018, is amended to read as follows: 14 a. Combined district cost is the sum of the regular 15 program district cost per pupil multiplied by the weighted 16 enrollment minus the additional pupils added due to section 17 257.11, subsection 7A, the regular program state cost per pupil 18 multiplied by the number of pupils added due to section 257.11, 19 subsection 7A , the special education support services district 20 cost, the total teacher salary supplement district cost, the 21 total professional development supplement district cost, the 22 total early intervention supplement district cost, and the 23 total teacher leadership supplement district cost, plus the sum 24 of the additional district cost allocated to the district to 25 fund media services and educational services provided through 26 the area education agency, the area education agency total 27 teacher salary supplement district cost and the area education 28 agency total professional development supplement district cost. 29 Sec. ___. Section 257.11, Code 2018, is amended by adding 30 the following new subsection: 31 NEW SUBSECTION . 7A. School district transportation costs. 32 a. In order to provide additional funds for school district 33 transportation costs resulting from the transportation of 34 resident pupils required by chapter 285 and paid from sources 35 -4- H8010.3499 (2) 87 md/jh 4/ 9
other than the district’s physical plant and equipment levy 1 fund under section 298A.4 or revenue received from the secure 2 an advanced vision for education fund under section 423F.2, a 3 supplementary weighting plan for such pupils is adopted. 4 b. Each school district shall be assigned a supplementary 5 weighting amount as follows: 6 (1) For the budget year beginning July 1, 2018, ten percent 7 of the combined weighting amount calculated under paragraph 8 “c” , subparagraph (2), for that budget year. 9 (2) For the budget year beginning July 1, 2019, twenty 10 percent of the combined weighting amount calculated under 11 paragraph “c” , subparagraph (2), for that budget year. 12 (3) For the budget year beginning July 1, 2020, and 13 each succeeding budget year, thirty percent of the combined 14 weighting amount calculated under paragraph “c” , subparagraph 15 (2), for that budget year. 16 c. (1) (a) Transportation cost factor. For each budget 17 year beginning on or after July 1, 2018, the department of 18 management shall calculate for each school district all of the 19 following: 20 (i) The sum of the school district’s total transportation 21 costs incurred for the transportation of pupils required under 22 chapter 285, and paid from sources other than the district’s 23 physical plant and equipment levy fund under section 298A.4 24 or revenue received from the secure an advanced vision for 25 education fund under section 423F.2, for the three years 26 immediately preceding the base year. 27 (ii) The sum of the school district’s regular program 28 district cost for the three years immediately preceding the 29 base year, excluding amounts attributable to budget adjustments 30 received under section 257.14. 31 (iii) The school district’s budget enrollment multiplied by 32 the quotient of the school district’s amount under subparagraph 33 subdivision (i) divided by the school district’s amount under 34 subparagraph subdivision (ii). 35 -5- H8010.3499 (2) 87 md/jh 5/ 9
(iv) The school district’s amount under subparagraph 1 subdivision (iii) divided by the sum of the amounts calculated 2 under subparagraph subdivision (iii) for all school districts. 3 (v) The amount calculated under subparagraph subdivision 4 (iv) multiplied by ninety percent of the sum of all school 5 districts’ transportation costs incurred for the transportation 6 of pupils required under chapter 285 for the year preceding 7 the base year and paid from sources other than the district’s 8 physical plant and equipment levy fund under section 298A.4 9 or revenue received from the secure an advanced vision for 10 education fund under section 423F.2. 11 (vi) The quotient of the amount calculated under 12 subparagraph subdivision (v) divided by the regular program 13 state cost per pupil for the budget year. 14 (b) Budget enrollment factor. For each budget year 15 beginning on or after July 1, 2018, the department of 16 management shall calculate for each school district all of the 17 following: 18 (i) The quotient of the school district’s budget enrollment 19 divided by the statewide total budget enrollment multiplied by 20 five percent of the sum of all school districts’ transportation 21 costs incurred for the transportation of pupils required under 22 chapter 285 for the year preceding the base year and paid from 23 sources other than the district’s physical plant and equipment 24 levy fund under section 298A.4 or revenue received from the 25 secure an advanced vision for education fund under section 26 423F.2. 27 (ii) The amount calculated under subparagraph subdivision 28 (i) divided by the regular program state cost per pupil for the 29 budget year. 30 (c) Route miles factor. For each budget year beginning 31 on or after July 1, 2018, the department of management shall 32 calculate for each school district all of the following: 33 (i) The quotient of the school district’s total route 34 miles traveled for the transportation of pupils required under 35 -6- H8010.3499 (2) 87 md/jh 6/ 9
chapter 285 for the year preceding the base year divided by the 1 school district’s budget enrollment. 2 (ii) The school district’s amount under subparagraph 3 subdivision (i) divided by the sum of the amounts calculated 4 under subparagraph subdivision (i) for all school districts. 5 (iii) The amount calculated under subparagraph subdivision 6 (ii) multiplied by five percent of the sum of all school 7 districts’ transportation costs incurred for the transportation 8 of pupils required under chapter 285 for the year preceding 9 the base year and paid from sources other than the district’s 10 physical plant and equipment levy fund under section 298A.4 11 or revenue received from the secure an advanced vision for 12 education fund under section 423F.2. 13 (iv) The amount calculated under subparagraph subdivision 14 (iii) divided by the regular program state cost per pupil for 15 the budget year. 16 (2) The combined weighting amount for each school district 17 is the sum of the following: 18 (a) The amount calculated under subparagraph (1), 19 subparagraph division (a), subparagraph subdivision (vi). 20 (b) The amount calculated under subparagraph (1), 21 subparagraph division (b), subparagraph subdivision (ii). 22 (c) The amount calculated under subparagraph (1), 23 subparagraph division (c), subparagraph subdivision (iv). 24 d. Funding received by a school district as the result of 25 supplementary weighting under this subsection shall not affect 26 a school district’s eligibility for transportation assistance 27 under section 257.31, subsection 17. 28 e. Amounts received by a school district as the result 29 of supplementary weighting under this subsection shall be 30 deposited in the school district’s general fund and may be used 31 for any general fund purpose. 32 f. If a school district established as the result of a 33 reorganization under chapter 275 does not have sufficient 34 transportation cost data, regular program district cost per 35 -7- H8010.3499 (2) 87 md/jh 7/ 9
pupil data, or enrollment data for the calculation of amounts 1 required under this subsection, the department of management 2 shall use estimated transportation cost data, regular program 3 district cost per pupil data, and enrollment data derived from 4 data for prior budget years from each district involved in 5 the reorganization until such amounts can be calculated using 6 actual data for the reorganized school district. 7 g. For the budget years beginning July 1, 2018, July 1, 8 2019, and July 1, 2020, and if necessary, any subsequent budget 9 years, if insufficient or incomplete transportation cost data 10 makes the implementation of this subsection impractical, the 11 department of management shall, in consultation with the 12 department of education and the legislative services agency, 13 establish procedures and modified methodologies for calculating 14 supplementary weighting and funding amounts under this 15 subsection. 16 Sec. ___. Section 257.11, subsection 8, Code 2018, is 17 amended to read as follows: 18 8. Pupils ineligible. A Except for transportation weighting 19 under subsection 7A, a pupil eligible for the weighting plan 20 provided in section 256B.9 is not eligible for supplementary 21 weighting pursuant to this section unless it is determined 22 that the course generating the supplemental weighting has no 23 relationship to the pupil’s disability. A pupil attending an 24 alternative program or an at-risk pupils’ program, including 25 alternative high school programs, is not eligible for 26 supplementary weighting under subsection 2 . 27 Sec. ___. Section 257.31, subsection 17, paragraphs a and d, 28 Code 2018, are amended to read as follows: 29 a. If a district’s average transportation costs per 30 pupil exceed the state average transportation costs per 31 pupil determined under paragraph “c” by one hundred fifty 32 percent, the committee may grant transportation assistance aid 33 to the district using exclusively the funds transferred to 34 the committee in accordance with section 321.34, subsection 35 -8- H8010.3499 (2) 87 md/jh 8/ 9
22 . Such aid shall be miscellaneous income and shall not be 1 included in district cost. 2 d. Funds transferred to the committee in accordance with 3 section 321.34, subsection 22 , are appropriated to and may be 4 expended for the purposes of the committee, as described in 5 this section subsection . However, highest priority shall be 6 given to districts that meet the conditions described in this 7 subsection . Notwithstanding any other provision of the Code, 8 unencumbered or unobligated funds transferred to the committee 9 pursuant to section 321.34, subsection 22 , remaining on June 10 30 of the fiscal year for which the funds were transferred, 11 shall not revert but shall be available for expenditure for the 12 purposes of this subsection in subsequent fiscal years. 13 Sec. ___. EFFECTIVE UPON ENACTMENT. This division of this 14 Act, being deemed of immediate importance, takes effect upon 15 enactment. > 16 2. By renumbering, redesignating, and correcting internal 17 references as necessary. 18 ______________________________ WINCKLER of Scott -9- H8010.3499 (2) 87 md/jh 9/ 9 #2.