SB 0236 - Fiscal Note

Fiscal Note - SB 0236 - Allows kindergarten pupils to attend prior summer school

COMMITTEE ON LEGISLATIVE RESEARCH

OVERSIGHT DIVISION

FISCAL NOTE

L.R. NO.: 437-01

BILL NO.: SB 236

SUBJECT: Education, Elementary and Secondary: Kindergarten

TYPE: Original

DATE: January 26, 1999

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FISCAL SUMMARY

ESTIMATED NET EFFECT ON STATE FUNDS
FUND AFFECTED	FY 2000	FY 2001	FY 2002
General Revenue	($4,937,970)	($4,937,970)	($4,937,970)
Total Estimated Net Effect on All State Funds	($4,937,970)	($4,937,970)	($4,937,970)

ESTIMATED NET EFFECT ON FEDERAL FUNDS
FUND AFFECTED	FY 2000	FY 2001	FY 2002
None	$0	$0	$0
Total Estimated Net Effect on All Federal Funds	$0	$0	$0

ESTIMATED NET EFFECT ON LOCAL FUNDS
FUND AFFECTED	FY 2000	FY 2001	FY 2002
Local Government	$0	$0	$0

Numbers within parentheses: ( ) indicate costs or losses

This fiscal note contains 4 pages.

FISCAL ANALYSIS

ASSUMPTION

Officials from the Department of Elementary and Secondary Education (DESE) calculated the fiscal impact of kindergarten pupils attending summer school the summer prior to kindergarten as follows:

67,000 Kindergarten enrollment

x 10% Assumed percent of those who would attend under the bill

6,700 Estimated number attending summer school

x 120 Maximum attendance hours per student

804,000 Maximum summer school attendance hours

1,044 Minimum school term hours

770 Summer school average daily attendance

x 95% Adjustment for absences during summer school

732 Estimated summer school average daily attendance adjusted for absences

x 2 Doubled for foundation formula payment

1,464 Doubled ADA (eligible pupils) for foundation formula payment

Increase to Line 1 of the Basic Formula (Foundation Formula)

Minimum

EP GTB Tax Levy

1,464 x $122,652/100 x $2.75 = $4,937,970

DESE officials assume when this increase in eligible pupils is used in the guaranteed tax base (GTB) calculation three years from the increase, the GTB will not increase as much as it would have without the increase in eligible pupils. Therefore, after three years, the impact of increased eligible pupils on the GTB neutralizes the effect on the formula.

The Oversight Division assumes the increase in state aid would result in additional revenue to school districts; however, districts would also have increased summer school costs. Oversight has included revenue and cost of $4,937,970 to school districts in the local fiscal impact.

FISCAL IMPACT - State Government	FY 2000	FY 2001	FY 2002
	(10 Mo.)
GENERAL REVENUE FUND
Cost-Department of Elementary
and Secondary Education
State Aid for Summer School	($4,937,970)	($4,937,970)	($4,937,970)
FISCAL IMPACT - Local Government	FY 2000	FY 2001	FY 2002
	(10 Mo.)
SCHOOL DISTRICTS
Income-School Districts
State Aid for Summer School	$4,937,970	$4,937,970	$4,937,970
Cost-School Districts
Summer School	($4,937,970)	($4,937,970)	($4,937,970)
ESTIMATED NET EFFECT
ON SCHOOL DISTRICTS	$0	$0	$0
FISCAL IMPACT - Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.

DESCRIPTION

Any child whose fifth birthday occurs at the commencement of the summer school session immediately prior to the school term beginning in the school year beginning in that calendar year, whichever is earlier, would be deemed to have attained the age of five years at the commencement of the school year beginning in that calendar year.

A child would be eligible for admission to the summer school session immediately preceding kindergarten, if offered, if the child's fifth birthday occurs before the first day of August of the school year beginning in that calendar year.

This legislation is not federally mandated, would not duplicate any other program and would not require additional capital improvements or rental space.

SOURCES OF INFORMATION

Department of Elementary and Secondary Education

NOT RESPONDING: St. Louis Public Schools, Kansas City Public Schools

Jeanne Jarrett, CPA

Director

January 26, 1999