Appendix B: Data Sources in the Report Fulfilling the Promise of Local Aid

Overview of Data Sources Used in the Report

Table of Contents

Data Sources

Category

Item

Reference

Data Source190

School Transportation

Regular Day
Transportation

M.G.L. c. 71, § 7A

DESE Schedule 7 data on file with DLM, FY 2020-2021, line code 4000. Filtered to include public school districts, in-district transportation, and reimbursable expenses.

In-District Special Education Transportation

M.G.L. c. 71B, § 8

DESE Schedule 7 data on file with DLM, FY 2020-2021. Line codes 4110, 4120, 4130, 4140, 4150. Expenses marked as in-district.

Out-of-District Special Education Transportation

M.G.L. c. 71B, § 5A

DESE Schedule 7 data on file with DLM, FY 2020-2021. Line codes 4110, 4120, 4130, 4140, 4150. Expenses marked as out-of-district. Also DESE Circuit Breaker data, FY 2022 (initial reimbursement listing, Trans. Reimb. column). Numbers accurate as of Feb. 2022.

Regional School Transportation

M.G.L. c. 71, § 16C

DESE FY 2022 Transportation Reimbursements, on file with DLM.

Out-of-District Vocational Transportation

M.G.L. c. 74, § 8A

DESE FY 2022 Transportation Reimbursements, on file with DLM.

School Transportation for Students Experiencing Homelessness

Every Student Succeeds Act, Public Law 114–95

DESE FY 2022 Transportation Reimbursements, on file with DLM.

Out-of-District Transportation for Students in Foster Care

M.G.L. c. 76, § 7

DESE Schedule 7 data on file with DLM, FY 2020-2021, line code 4286. Also FY 2020 and FY 2021 “ESSA Reimbursements to LEAs” spreadsheets, on file with DLM.

School Aid

 

Educator Evaluations

M.G.L. c. 71, § 38

Estimate extrapolated from a DLM mandate determination.191

Education of Students in Foster Care

M.G.L. c. 76, § 7

DLM estimate, arrived at by multiplying the number of students in foster care attending public schools in 2021 (5,504) by the average FY 2023 Foundation Budget per pupil ($14,263). DLM estimates that 46.53% of total Foundation Budget expenses ($36,527,703 out of $78,503,552) represents Chapter 70 aid distributed to municipalities to educate students in foster care. Expenses not covered by Chapter 70 represent a shortfall or local share.

Special Education Circuit Breaker

M.G.L. c. 71B, § 5A

DESE Circuit Breaker data, FY 2022 (initial reimbursement listing, excluding Trans. Reimb.) DLM estimate, arrived at isolating Chapter 70 aid from eligible Circuit Breaker expenses (which represented 46.53% of all eligible expenses). DLM updated total expenses net of Chapter 70 aid ($749,158,527) and subtracted Circuit Breaker Reimb. for instruction and tuition as well as Special Indicator ($348,615,429). Estimates verified by Jay Sullivan of DESE and accurate as of Feb. 2022.  

Charter School Sending Tuition Reimbursement

M.G.L. c. 71, § 89

DESE FY 2023 Projected FY 2023 Charter School Sending Tuition Payments and Reimbursements. DLM estimate, arrived at multiplying FY 2023 charter school enrollment (47,872) by a weighted average of FY 2023 Chapter 70 aid per charter pupil ($8,947.17). Total Chapter 70 aid allocation for students in charter schools ($428,318,958) was subtracted from total local foundation tuition ($865,996,331). DLM determined $437,677,373 in eligible expenses net of Chapter 70 aid and subtracted Charter School Transition Tuition reimb. ($178,889,248) to calculate the total local share.

Municipal Aid

Payment in Lieu of Taxes PILOT for State-Owned Land

M.G.L. c. 58, § 13-17

DLS Historic State-Owned Land Average Tax Rates, on file with DLM (for expenses); DLS FY 2023 Cherry Sheet Estimates for Municipalities (for reimbursements).

Community Preservation Act Incentives

M.G.L. c. 44B, § 10

DLS FY 2022 CPA Distribution and Ranking

Municipal Reimbursements for Veterans’ Benefits

M.G.L. c. 115, § 6

DLS FY 2023 Cherry Sheet Estimates for Municipalities

 

190. Schedule 7 data was e-mailed to DLM by Robert O’Donnell (DESE) on March 20, 2022.

191. Massachusetts Office of the State Auditor, Division of Local Mandates. (2017, October 17). RE: The financial impacts of DLM educator evaluations, M.G.L. c. 71, § 38, on the Framingham Public Schools. https://www.mass.gov/files/­documents/2017/10/19/DLM-Framingham%20%20Educator%20Evaluation%20letter%20....._%20%28002%29.pdf

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