Absent an Adopted State Budget, the Part 154 appropriation presented in this section
is based on the Governor's proposed budget. His proposal reduces our Part 154 aid by
$4.5 million. The distribution of Part 154 resources appears in the Spending Plan, Table I:1.
Community School Districts
Beginning in FY'90, the State Legislature mandated that program plans, budgets and
expenditures of funds under Part 154 be reported separately for individual districts
and for the High Schools. In FY'91, SED further required that this information be
maintained for individual schools.
Part 154, Bilingual Aid is used to provide mandated services to Limited English
Proficient (LEP) children, i.e., pupils scoring at or below the 40th percentile
on the Language Assessment Battery (LAB) test. In the community school districts,
some of these services are provided through the Module 2 formula allocation. Additional
services are funded via the per capita allocation, which is $86 per LEP entitled pupil.
In order to respond to reporting requirements, it is necessary to segregate the portion
of the tax levy allocation that is supported by Part 154 appropriations and transfer those
amounts into the reimbursable budget.
The Module 2 allocation will be adjusted by prorating a portion of the Part 154 aid
according to the number of base teachers generated by LEP pupils. The base teacher count
appears in the LEP Basic/Transitional Program calculations (see Section H) PCEN Allocations.
The entire $86 per capita of the LEP Basic/Transitional Program allocation is funded by Part
154 aid (see Section H).
The teacher and per capita amounts pertain to salary costs. Consequently, reimbursable
roll-ups -- health, welfare, FICA, unemployment insurance, pension, sabbatical leaves,
early retirement, termination pay and pension assessment, retiree health and welfare,
and indirect costs -- need to be added.
Table I:2 shows each district's Part 154 amount. Funds listed in Column 4,
"Module 2 Part 154 Amount," are subtracted from the district's Module 2 allocation
(see Section B Module 2 Instructional Services). The per capita amount is in
Column 5. Reimbursable roll-ups on the Module 2 and per capita amounts are displayed
in Column 6. The total amount of Part 154 Bilingual Aid that should appear in the
district's grant appears in the last column, Column 7.
Two grant numbers have been established for scheduling Part 154 funds:
Grant No. 28480, for teacher resources identified on Table I:2, Column 4.
Grant No. 28481, for the supplemental per capita identified on Table I:2, Column 5..
Roll-ups listed in Column 6 of Table I:2 are to be scheduled in both grants.
Teacher positions should be budgeted at the district's average teacher salary.
Since bilingual teachers tend to have less time in the school system, accruals
may be generated on the teacher lines. For expenditure analysis, the accrual
resulting from differences between actual salary and average teacher salary will
be applied to the tax levy budget (where a shortage equivalent to the accrual
should be). As a consequence, districts may not have use of accruals resulting
from differences between actual and average teacher salary. Additionally, funds
identified for teacher salaries (Table I:2, Column 4) must be scheduled on the
teacher line and may not be modified.
Part 154 program accruals on non-teacher lines may be used by the district to
provide additional LEP support consistent with their proposal. BOR Circular No. 1.
2001-02, "Cost Factors for FY 2002 for All Reimbursable Programs," should be
consulted for grant numbers and rates. Budget scheduling procedures are found in the
"District Schedulization" circular, to be issued shortly.
Part 154 LEP aid is provided to support the educational needs of pupils identified
as English Language Learners (ELL). These pupils score at or below the 40th percentile
on the Language Assessment Battery (LAB) test. High school Part 154 allocations are
displayed on Table I:3.