Financial Accountability System Resource Guide Update 11.0 - November 2003 Table of Contents What's New - FAR - Budgeting - Purchasing - Auditing - SBDM - Accountability Data Collection & Reporting - Management - State Compensatory Education - GASB 34 - Dropout Audit	Search the Guide

9.2.13 Example of District Profiles of Supplant of Regular Education Program Resources

District resource allocation practices that appear to supplant regular education resources are illustrated in Exhibit 6. Exhibit 6 illustrates a simple formula for allocation of aggregate regular education and FSP compensatory education resources that are in proportion to enrollment in different campuses, without any discernible correlation to the percentage of students at risk of dropping out of school per campus. The exhibit illustrates what appears to be an extreme example of a district that is supplanting regular education resources with the FSP compensatory education allotment.

A district gives the appearance that it is supplanting the regular education program, if the allocation of compensatory education resources appears independent of the number and/or proportion of students at risk of dropping out of school across all campuses. Such an allocation practice contradicts a logical expectation that resources tend to be concentrated according to increased student needs for additional staff, training, educational services, specialized curriculum, and specialized instructional equipment.

Exhibit 6. Examples of FSP Compensatory Education Resource Allocations that Suggest Supplant of the Regular Program