The Final Report - Malcolm Shabazz City High School, Madison WI

INSTRUCTION – SPECIAL EDUCATION (cont.)Background (cont.)Each district is unique, and many factors can influence staffing requirements in a particulardistrict. Thus, the fact that the Madison School District has the second lowest ratio of total staffto students and third lowest ratio of instructional staff to students should be interpreted withcaution. It is important to note, however, that the District also has a high percentage of studentsin the Madison District who are special education students. This fact, coupled with the District’shistory of above-average rates of eligibility determinations of those referred, should beconsidered in assessing student teacher ratios.However, it should be noted that the District has some high cost, low enrollment programs. Forexample, as a recent press release notes, in May 2001, there were 4,468 students enrolled inspecial education programs. Of these, a total of 191 students had costs over $25,000 with only22 students having costs over $50,000.CHANGE ALLOCATIONS FOR SPECIAL EDUCATIONIf the District were to increase student teacher ratios in special education, the followingsavings would result:OptionFTE ImpactExpenditureReductionsReducedRevenue Net SavingsRetain current ratios - eliminate rounding 12.5 $ 848,175 $ (254,453) $ 593,723Increase ratio by .5 FTE 16.5 $ 1,119,591 $ (335,877) $ 783,714Increase ratio by .5 FTE - eliminate rounding 24.5 $ 1,662,423 $ (498,727) $ 1,163,696Increase ratio by 1.0 FTE 29.0 $ 1,967,766 $ (590,330) $ 1,377,436Increase ratio by 1.0 FTE - eliminate rounding 39.5 $ 2,680,233 $ (804,070) $ 1,876,163Note: This assumes a teacher salary of approximately $67,854 (approximately 80 percent ofaverage salary).Net savings reflect that expenditure reductions are partially offset by reductions in categoricalaid.In addition, Special Education Assistant (SEA) allocations are based on teacher ratios. Ifthe District were to retain the SEA ratios (based on teacher allocation), the following SEAreductions and savings would result:OptionSEA ImpactSEA ExpenditureReductionsReducedRevenueNet SEASavingsTotalSavingsRetain current ratios - eliminate rounding 10.7 $ 327,665 $ (98,300) $ 229,366 $ 823,088Increase ratio by .5 FTE 11.9 $ 366,070 $ (109,821) $ 256,249 $ 1,039,963Increase ratio by .5 FTE - eliminate rounding 18.7 $ 571,984 $ (171,595) $ 400,389 $ 1,564,085Increase ratio by 1.0 FTE 22.2 $ 679,027 $ (203,708) $ 475,319 $ 1,852,755Increase ratio by 1.0 FTE - eliminate rounding 30.9 $ 946,225 $ (283,867) $ 662,357 $ 2,538,521Note: This assumes an SEA salary of approximately $30,642 (approximately 80 percent ofaverage salary).Virchow, Krause & Co. LLP Page 154March 11, 2002