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The 192nd General Court of the Commonwealth of Massachusetts

Section 3: Foundation budget; regulations; calculation of budget

[ Text of section effective until February 24, 2020. For text effective February 24, 2020, see below.]

  Section 3. For the school district in each municipality, for each regional school district, and for each independent vocational school in the commonwealth, there is hereby established a foundation budget.

  The board of education is authorized to adopt regulations furnishing interpretive guidelines for the determination of foundation budgets. Said regulations shall be filed with the house and senate committees on ways and means not less than thirty days before said regulations become effective.

  The foundation budget shall be calculated using foundation enrollments for the respective fiscal years as estimated by the department according to the procedures outlined in section 2. The monetary factors used in calculating the foundation budget for such years shall be adjusted for inflation by multiplying each such factor by the foundation inflation index. The factors to be inflated shall be the monetary values for the foundation payroll, foundation nonsalary expenses, professional development allotment, expanded program allotment, extraordinary maintenance allotment and book and equipment allotment.

Chapter 70: Section 3. Foundation budget; regulations; calculation of budget

[ Text of section as amended by 2019, 132, Sec. 6 effective February 24, 2020. For text effective until February 24, 2020, see above.]

  Section 3. (a) There shall be a foundation budget for the school district in each municipality, regional school district, independent vocational school and vocational school and agricultural school operated by a county.

  The foundation budget shall be calculated based on each district's foundation enrollment for the prior fiscal year. Foundation budgets shall be based on the per pupil amounts in table 1 and the foundation increment amounts in table 2; provided, however, that the special education in-school and special education tuitioned-out enrollments shall be assumed enrollments. Beginning in fiscal year 2021 and in each year thereafter, the employee benefits and fixed charges allotments shall be adjusted by the foundation employee benefits inflation rate and all other foundation allotments and foundation increments shall be adjusted by the foundation inflation index.

  Each district's wage adjustment factor shall be applied to all of the foundation allotments except the allotments for instructional materials, equipment and technology, employee benefits and fixed charges and special education tuition.

  Table 1: Base Foundation Budget Amounts

*************************************************************************************** This is piece 1. -- It begins at character 1 of table line 1. ***************************************************************************************---------------------------------------------------------------------------- Administration Instructional Classroom & Other Leadership Specialist Teaching Teachers Services----------------------------------------------------------------------------Pre-School 195.97 353.93 1,622.88 416.22----------------------------------------------------------------------------Kindergarten 195.97 353.93 1,622.88 416.22 (half)----------------------------------------------------------------------------Kindergarten 391.93 707.86 3,245.76 832.47 (full)----------------------------------------------------------------------------Elementary 391.93 707.86 3,245.72 832.47----------------------------------------------------------------------------Junior/Middle 391.93 707.86 2,856.25 599.25----------------------------------------------------------------------------High School 391.93 707.86 4,200.34 498.88----------------------------------------------------------------------------Vocational 391.93 707.86 7,140.62 498.88----------------------------------------------------------------------------Special Ed 2,704.98 0.00 8,925.75 8,333.85 in-school----------------------------------------------------------------------------Special Ed 3,450.56 0.00 0.00 52.71 tuitioned-out----------------------------------------------------------------------------1...+...10....+...20....+...30....+...40....+...50....+...60....+...70....+.************************************************************************************** This is piece 2. -- It begins at character 77 of table line 1. ***************************************************************************************----------------------------------------------------------------------------- Professional Instructional Guidance & Pupil Operations & Development Materials, Psychological Services Maintenance Equipment & Technology----------------------------------------------------------------------------- 64.18 234.89 188.97 46.96 450.66----------------------------------------------------------------------------- 64.18 234.89 188.97 46.96 450.66----------------------------------------------------------------------------- 128.42 469.78 377.95 93.97 901.30----------------------------------------------------------------------------- 128.44 469.78 377.95 140.93 901.30----------------------------------------------------------------------------- 139.24 469.78 377.95 230.21 977.13----------------------------------------------------------------------------- 135.01 751.65 394.09 530.85 947.43----------------------------------------------------------------------------- 223.21 1,315.37 394.09 530.85 1,773.15----------------------------------------------------------------------------- 430.57 375.82 0.00 0.00 3,021.59----------------------------------------------------------------------------- 0.00 0.00 0.00 0.00 0.00-----------------------------------------------------------------------------77......+...90....+....0....+...10....+...20....+...30....+...40....+...50...************************************************************************************** This is piece 3. -- It begins at character 154 of table line 1. **************************************************************************************----------------------------------------- Employee Special Total, all Benefits/Fixed Ed categories Charges Tuition----------------------------------------- 745.55 0.00 4,320.21----------------------------------------- 745.55 0.00 4,320.21----------------------------------------- 1,491.09 0.00 8,640.53----------------------------------------- 1,491.09 0.00 8,687.47----------------------------------------- 1,610.72 0.00 8,360.32----------------------------------------- 1,422.01 0.00 9,980.05----------------------------------------- 1,789.60 0.00 14,765.56----------------------------------------- 3,392.84 0.00 27,185.40----------------------------------------- 0.00 32,761.24 36,264.51-----------------------------------------154..60....+...70....+...80....+...90....

  For each student identified as being low-income or an English learner, the increments in the following table shall be added to each foundation allotment.

  Table 2: Incremental Foundation Budget Amounts

*************************************************************************************** This is piece 1. -- It begins at character 1 of table line 1. ***************************************************************************************------------------------------------------------------------------------- Administration Instructional Classroom & Other Leadership Specialist Teaching Teachers Services-------------------------------------------------------------------------EL PK-5 100.50 175.87 1,231.05 175.87-------------------------------------------------------------------------EL 6-8 107.79 188.62 1,320.30 188.62-------------------------------------------------------------------------EL High 129.34 226.35 1,584.36 226.35 School-------------------------------------------------------------------------0-5.99% 47.77 226.34 2,209.55 0.00 Low-income-------------------------------------------------------------------------6-11.99% 50.76 240.49 2,347.65 0.00 Low-income-------------------------------------------------------------------------12-17.99% 53.74 254.64 2,485.75 0.00 Low-income-------------------------------------------------------------------------18-23.99% 56.73 268.78 2,623.85 0.00 Low-income-------------------------------------------------------------------------24-29.99% 59.71 282.93 2,761.94 0.00 Low-income-------------------------------------------------------------------------30-35.99% 66.88 316.88 3,093.38 0.00 Low-income-------------------------------------------------------------------------36-41.99% 74.05 350.83 3,424.81 0.00 Low-income-------------------------------------------------------------------------42-47.99% 81.21 384.78 3,756.24 0.00 Low-income-------------------------------------------------------------------------48-53.99% 88.38 418.74 4,087.68 0.00 Low-income-------------------------------------------------------------------------54-69.99% 95.54 452.69 4,419.11 0.00 Low-income-------------------------------------------------------------------------70-79.99% 107.49 509.27 4,971.50 0.00 Low-income-------------------------------------------------------------------------80%+ 119.43 565.86 5,523.89 0.00 Low-income-------------------------------------------------------------------------1...+...10....+...20....+...30....+...40....+...50....+...60....+...70...************************************************************************************** This is piece 2. -- It begins at character 74 of table line 1. ***************************************************************************************----------------------------------------------------------------------------- Professional Instructional Guidance & Pupil Operations & Development Materials, Psychological Services Maintenance Equipment & Technology----------------------------------------------------------------------------- 50.24 125.61 75.37 25.13 301.48----------------------------------------------------------------------------- 53.89 134.72 80.84 26.95 323.34----------------------------------------------------------------------------- 64.66 161.66 97.00 32.34 388.01----------------------------------------------------------------------------- 107.20 16.43 89.47 464.92 0.00----------------------------------------------------------------------------- 113.90 17.46 95.06 493.98 0.00----------------------------------------------------------------------------- 120.60 18.49 100.66 523.04 0.00----------------------------------------------------------------------------- 127.30 19.51 106.25 552.09 0.00----------------------------------------------------------------------------- 134.00 20.54 111.84 581.15 0.00----------------------------------------------------------------------------- 150.07 23.01 125.26 650.89 0.00----------------------------------------------------------------------------- 166.15 25.47 138.68 720.63 0.00----------------------------------------------------------------------------- 182.23 27.94 152.10 790.36 0.00----------------------------------------------------------------------------- 198.31 30.40 165.52 860.10 0.00----------------------------------------------------------------------------- 214.39 32.87 178.94 929.84 0.00----------------------------------------------------------------------------- 241.19 36.97 201.31 1,046.07 0.00----------------------------------------------------------------------------- 267.99 41.08 223.68 1,162.30 0.00-----------------------------------------------------------------------------74...80....+...90....+....0....+...10....+...20....+...30....+...40....+...50************************************************************************************** This is piece 3. -- It begins at character 151 of table line 1. **************************************************************************************----------------------------------------- Employee Special Total, all Benefits/Fixed Ed categories Charges Tuition----------------------------------------- 276.36 0.00 2,537.49----------------------------------------- 296.39 0.00 2,721.46----------------------------------------- 355.67 0.00 3,265.74----------------------------------------- 357.41 0.00 3,519.10----------------------------------------- 379.75 0.00 3,739.05----------------------------------------- 402.09 0.00 3,958.99----------------------------------------- 424.43 0.00 4,178.94----------------------------------------- 446.77 0.00 4,398.88----------------------------------------- 500.38 0.00 4,926.75----------------------------------------- 553.99 0.00 5,454.61----------------------------------------- 607.60 0.00 5,982.48----------------------------------------- 661.21 0.00 6,510.34----------------------------------------- 714.83 0.00 7,038.21----------------------------------------- 804.18 0.00 7,917.98----------------------------------------- 893.53 0.00 8,797.76-----------------------------------------151.....60....+...70....+...80....+...90.

  (b) The board shall promulgate regulations as needed to implement this section. The board shall submit any regulations to the senate and house committees on ways and means and the joint committee on education not less than 60 days before adoption. The joint committee on education shall review and may comment on these regulations during that time period.