FY 2016 Appropriation

The kindergarten program provides revenues to school districts and charter schools to support educational services provided through half-day kindergarten programs. The state core curriculum for kindergarten identifies key concepts in kindergarten instruction, "in kindergarten, reading, writing, and mathematical sills should be emphasized as integral to the instruction in all other areas. [...] Kindergarten students engage in many activities that help them develop oral language and literacy. Students take part in language activities that extend their vocabulary, conceptual knowledge, and phonological awareness. Students learn to follow directions and develop the language of schooling" (USOE Elementary Core Curriculum, May 2003). In addition to the educational skills learned in kindergarten, students develop social skills associated with functioning in a school setting.

Formula -- The state distributes kindergarten funds on a WPU basis. A kindergarten WPU equals 0.55 of a total WPU. The formula distributes funding to school districts and charter schools on a per WPU basis, "which equals prior year Kindergarten ADM [Average Daily Membership] plus growth multiplied by 0.55. The weight of 0.55 reflects the fact that kindergarten in Utah normally is in session for approximately half of a normal school day" (USOE School Finance, MSP Descriptions, November 2006). Kindergarten ADM represents one student enrolled in a kindergarten program for at least 450 hours within a school year. Students attending extended day kindergarten are funded through the Early Intervention program found in the MSP-Related to Basic School Program.

Funding History

Funding Issues

Enrollment Growth

Total enrollment in the public education system is projected to increase by 7,951 students in FY 2016, with a total enrollment of 630,104. Additional students in the system increases the cost to certain programs as designated by statute or legislative precedent. Adjustments are made in the following programs based on consensus enrollment and WPU estimates: Basic School Program: $24,284,600 Funds an additional 8,380 WPUs in FY 2016. Related to Basic School Program: $10,698,800 Provides a 1.3% increase to the following programs: Pupil Transportation, Enhancement for At-Risk Students, Youth-in-Custody, Adult Education, Enhancement for Accelerated Students, and Concurrent Enrollment. Provides an increase of $4,459,600 to the Local Replacement and $83,200 to the Administrative Cost programs for charter schools. Finally, increases th eamount for the Educator Salary Adjustment by $3,429,500 to account for additional teachers hired by LEAs in fall 2014. Voted & Board Local Levy: $23,023,600 Adjusts funding levels to provide the state guarante rate for all qualifying WPUs. Increases the state guarantee rate as provided in statute from $27.92 per WPU to $30.11 per WPU. The total local property tax revenue contribution to the cost of the Basic School Program is expected to increase by $8,462,600 in FY 2016. This amount works as an off-set to the total increased cost of the Basic School Program above.

Enrollment Growth - Charter School Pupil Accounting Extension

The Governor recommends continuing to determine charter school WPUs by using the higher of Prior-Year Plus Growth or Fall Enrollment methodology for one year. The statute that allows the "higher of" option expires at the end of FY 2015. This will increase the number of WPUs in the Basic School Program by 1,942.
Appropriation Overview

During the 2015 General Session, the Legislature appropriated for Fiscal Year 2016, $87,562,300 from all sources for Kindergarten. This is a 0.8 percent increase from Fiscal Year 2015 revised estimated amounts from all sources. The total includes $87,562,300 from the General/Education Funds, an increase of 0.8 percent from revised Fiscal Year 2015 estimates.

Appropriation Adjustments

In addition to statewide compensation and internal service fund cost increases, the following appropriation adjustments were made during the 2015 General Session:

DescriptionOngoingOne-Time Enrollment Growth ($2,939,300)$0
OngoingOne-TimeFinancing Source
($2,939,300)$0Education Fund
Total enrollment in the public education system is projected to increase by 7,951 students in FY 2016, with a total enrollment of 630,104. Additional students in the system increases the cost to certain programs as designated by statute or legislative precedent. Adjustments are made in the following programs based on consensus enrollment and WPU estimates: Basic School Program: $24,284,600 Funds an additional 8,380 WPUs in FY 2016. Related to Basic School Program: $10,698,800 Provides a 1.3% increase to the following programs: Pupil Transportation, Enhancement for At-Risk Students, Youth-in-Custody, Adult Education, Enhancement for Accelerated Students, and Concurrent Enrollment. Provides an increase of $4,459,600 to the Local Replacement and $83,200 to the Administrative Cost programs for charter schools. Finally, increases th eamount for the Educator Salary Adjustment by $3,429,500 to account for additional teachers hired by LEAs in fall 2014. Voted & Board Local Levy: $23,023,600 Adjusts funding levels to provide the state guarante rate for all qualifying WPUs. Increases the state guarantee rate as provided in statute from $27.92 per WPU to $30.11 per WPU. The total local property tax revenue contribution to the cost of the Basic School Program is expected to increase by $8,462,600 in FY 2016. This amount works as an off-set to the total increased cost of the Basic School Program above.
Enrollment Growth - Charter School Pupil Accounting Extension$276,400$0
OngoingOne-TimeFinancing Source
$276,400$0Education Fund
The Governor recommends continuing to determine charter school WPUs by using the higher of Prior-Year Plus Growth or Fall Enrollment methodology for one year. The statute that allows the "higher of" option expires at the end of FY 2015. This will increase the number of WPUs in the Basic School Program by 1,942.
WPU Value Increase (4%)$3,398,200$0
OngoingOne-TimeFinancing Source
$3,398,200$0Education Fund
It costs approximately $26 million for each 1 percent increase or decrease in the WPU Value. Programs impacted include: The Basic School Program (all WPUs), Pupil Transportation, Concurrent Enrollment, Enhancement for At-Risk Students, Youth-in-Custody, Enhancement for Accelerated Students in the Related to Basic School Program.
Statute

Two sections of Utah code apply specifically to kindergarten programs offered in the school districts and charter schools.

  • UCA 53A-3-402.7 -- requires each school district to offer kindergarten classes for children residing in the school district and provides that these students receive funding allocated through the MSP.
  • UCA 53A-17a-106 -- establishes the 0.55 weighting used in the formula for computing kindergarten WPUs.

The State Board of Education has passed administrative rules that define kindergarten programs. The governing rule may be found in Administrative Rules R277-419.

Intent Language

HB0002: Item 1

The Legislature intends that the State Board of Education develop minimum program standards, including maximum class size limits in grades K-3, that local education agencies must meet in order to continue to receive Class Size Reduction funding. Including an estimate of the cost necessary to limit class sizes in grades K-3, without impacting class sizes in grades 4-12. The Legislature also intends that the State Board of Education report these standards and estimated costs to the Education Interim Committee and the Public Education Appropriations Subcommittee by October 31, 2015.

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COBI contains unaudited data as presented to the Legislature by state agencies at the time of publication. For audited financial data see the State of Utah's Comprehensive Annual Financial Reports.