Section 1.8 Comparability

Paragraph 1.8.2 Equivalence Methodology Policy

Policy Statement: Supplement Not Supplant Under ESSA

Purpose:

ESEA section 1118(b)(1) requires that an LEA use the Title I, Part A funds it receives from its SEA only to supplement funds that would, in the absence of Title I, Part A funds, be made available from State and local sources for the education of students participating in a Title I program.

Assurance:

APA assures that it applies a consistent methodology for core funding and staff for schools prior to distributing or taking Title I, Part A funds into account. Any State and local funds that are retained at the LEA level will be used in a Title I neutral manner; and any Title I, Part A funds that are reserved at the LEA level will be used only for Title I, Part A purposes, as indicated in the LEA's approved ESSA Consolidated Federal Grant Application.

Description of methodology:

State and local funds are allocated by campus based on employee and non-employee related costs. The LEA allocated State and local resources for employee costs to each campus based on the LEA's staffing pattern. Non-employee resources are allocated on a per-pupil basis (campus enrollment multiplied by the LEA's per-pupil expenditure for non-personnel resources). The LEA applies this formula consistently to allocate State and local funds to all of its campuses.

The table below represents the distribution of non-federal, non-supplemental funds by school within American Preparatory Academy's Utah campuses. Increased State and local distributions will be allocated to schools proportionally as shown.

American Preparatory Academy Methodology for Supplement Not Supplant (FY21)
School	School Enrollment	All Staff FTE's (salaries & benefits - instruction & admin.)	Professional Development	Technology and Supplies	Additional Necessary Costs	Total
		$7,617 per elem./sec. student	$57 per student	$509 per student	$186 per student

Draper I (K-6)	656	4,996,759	37,607	333,670	122,093	5,490,129
Draper II (K-6)	1225	9,330,838	70,227	623,088	227,994	10,252,147
Draper III (7-12)	749	5,705,141	42,939	380,974	139,402	6,268,456
Salem (K-9)	459	3,496,208	26,313	233,467	85,428	3,841,416
W. Valley I (K-6)	604	4,600,674	34,626	307,221	112,415	5,054,936
W. Valley II (K-12)	1664	12,674,706	95,393	846,383	309,699	13,926,181
Total	5357	40,804,326	307,105	2,724,803	997,030	44,833,264

FYxx Revenue
49,887,539		Total revenue
(5,054,276)		Less federal program revenue
44,833,263		State & local revenue

FYxx Expenses	% necessary costs
30,235,070		Total necessary expenses
(27,517,998)	91.0135%	Salaries & benefits (exclude central wages: 170,180,190)
(207,108)	0.6850%	Professional development (330)
(1,837,578)	6.0776%	Technology and supplies (443,610,615,650,670)
(672,386)	2.2239%	Addt'l necessary costs (320,530,550,641)
-	100.0000%

Updated 11/2021