State / Local Adjust 340,934,944 (109,270,948) (231,663,996)Federal Adjust 78,372,493 (45,971,417) (32,401,076)All Adjustments 419,307,437 (155,242,365) (264,065,072)All Funds / Adjust 1,798,149,640 23,453,429 79,589,162 1,901,192,231

Per-pupil expendituresE V E RY S T U D E N T S U C C E E D S A C T

Local Education Agency-level, 2017-18Charter schools, which use a different funding method than HIDOE schools, are included in the all-state calculation only.

1. expenditures in the aggregate} 2. disaggregated by source of funds — State/Local & FederalPPEper-pupilexpenditures

SCHOOL LEvEL COMPLEX LEvEL STATE LEvEL HidOE TOTAL

State / Local Funds 1,214,232,402 132,724,377 309,572,773 1,656,529,552

Federal Funds 164,609,801 45,971,417 34,081,461 244,662,679

All Funds 1,378,842,203 178,695,794 343,654,234 1,901,192,231

87%13%

100%

State / Local % 73% 8% 19% 100%

Federal % 67% 19% 14% 100%

All Funds % 73% 9% 18% 100%ENROLLMENT divided by HidOE enrollment: 168,095

PPE $8,203 $11,310

Adjustments to reflect centralizedexpenditures on schools’ behalf, e.g.,

4 Food Services 4 Utilities 4 Student Transportation

4 Facilities 4 Special Education

State / Local % 94% 1% 5% 100%

Federal % 99% 0% 1% 100%

All Funds % 95% 1% 4% 100%

Federal education law requires Local Education Agencies (the Hawaii dOE) and schools to report their per-pupil expenditures (PPE)starting in december 2018 with the 2017-2018 fiscal year.

INCLUDED: instruction, instructional support, student support services,food and transportation services, operation and maintenance of plant,fixed charges, administration, EdN700 (Office of Early Learning). EXCLUDED: EdN500 (Adult Education, A+), capital outlay, debt services, student activity funds, private funding sources.

in addition to federal law, HidOE follows state requirements:• Strategic Plan, Goal 3, Objective 3 — increase

efficiency and transparency of instructional andoperational supports to promote student learning andhelp schools while stewarding public educationresources.

• 302A-1301, School System Financial Accountability— The department’s administrative expenditures shallnot exceed 6.5% of the total operating budget.Principals must expend no less than 70% of total budgetappropriations, excluding debt service, Capitalimprovement Programs, and appropriations foragencies administratively tied to the department.

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• Pension (Hawaii Employees RetirementSystem, or ERS)

• Health insurance, employees andretirees (Employer-Union Healthbenefits Trust Fund, or EUTF)

• Social Security insurance, or FiCA• Workers’ comp, unemployment• Medicare• Other Post Employment benefits (OPEb)

HIDOE & STATEOF HI FUNDS $2,678,577,323

HidOE & PCSENROLLMENT 179,255

HIDOE &STATE OF HIPPE

$14,943

Included Expenditures(dividEd by)

Number of StudentsCOUNT OF K-12 STUDENTS receiving free public

education on or about October 1

Total PPE to support schools inHawaii:State-managed HIDOE expenses not included in the Department’s appropriation

1. Public Charter Schools (PCS) and Commission;2. Employer “fringe” benefit costs paid for centrally for all state departments, including: }

Major drivers of variance among schools, 2017-18All HidOE schools start with base funding using the Weighted Student Formula, or WSF: (1) according to type of school, and (2) perstudent. Additional variances between schools are due to characteristics associated with region, school type, student needs, and others.

Farrington-Kaiser-Kalani 24 15,340

Kaimuki-McKinley-Roosevelt 27 13,659

Aiea-Moanalua-Radford 22 14,611

Leilehua-Mililani-Waialua 18 14,227

Pearl City-Waipahu 17 14,330

Campbell-Kapolei 15 14,743

Nanakuli-Waianae 8 6,637

Kailua-Kalaheo 12 5,732

Castle-Kahuku 15 6,604

Hilo-Waiakea 12 7,418

Kau-Keaau-Pahoa 7 4,378

West Hawaii 15 8,083

baldwin-Kekaulike-Maui 20 16,058

Canoe Complex 9 4,122

Kauai-Kapaa-Waimea 15 9,323

17-18 ENROLLMENT

Complex Area view of school-level PPE averages, 2017-18Charter schools, which use a different funding method than HIDOE schools, are not included in this view of school-level PPE averages .

WSF Student Characteristics: The Weighted Student Formula gives 1.0 weightsto every student. in 2017-18, the value assigned to that weight was $4,129.51.Additional weights are added for the characteristics shown in the table, below right.

NO. OF SCHOOLS

STUDENT WEIGHTS, 2017-18K-2 Class Size .150ELs-Proficient (FEP) .065ELs-Limited (LEP) .194ELs-Non-Proficient (NEP) .389Econ disadvantaged .100Gifted & Talented .265Transiency .050Middle-Level .036

WSF School Characteristics: Under the WSF, all schools are given base fundingfor the type of school it is (non-weighted characteristics, table, right) and anadditional weight for being a neighbor island school (.004).

SCHOOL BASE, 2017-18Elementary $259,524Elementary-MT $339,524Middle $406,524Middle-MT $486,524High $413,524Combo: K-12 $673,048Combo: K-8 $462,524Combo: 6-12 $469,524

Title I: in addition to student WSF weights, funds are given to schools with highnumbers or high percentages of children from low-income families to help ensurethat all children meet challenging state academic standards.

Special Education: General and federal funds are used for specially designedinstruction and services to meet the unique needs of students with disabilities, and can be used for academic services, speech-language services, psychologicalservices, physical and occupational therapy, and counseling services.

Food service vs. prep kitchen: Several of our schools have full-service kitchensthat are used to prepare food that are transported to neighboring schools thatonly serve meals; operations costs run significantly higher at these prep-kitchens.

Staff seniority: Schools that have more staff with more years of service andexperienced teachers will have payrolls that are significantly higher than thoseof schools with new or beginning teachers and staff.

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