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It provides a basis for measuring the efficiency & local tax effort for the public school districts selected and is not designed to be the only standard of measurement. 66 Local Tax Effort Index - DefinedThe Local Tax Effort Index is an index that tends to reflect the extent of effort residents of school districts make in support of public primary and secondary education. This index, one of many possible measures for evaluating local effort, is calculated in the context of a resident s ability to pay. This index has been developed exclusively by the Ohio Department of Education and can be found at www.ode.stat.oh.us/school_finance/data/policyFZz-33-~Local Tax Effort Index  Calculation Defined (4-step process)@ &Step 1: calculate the ratio of any school income tax plus school class 1 property taxes charged to federal adjusted gross income at the district and state level. Step 2: divide the avg. income of district residents by the statewide avg. income Step 3: Divide the Step 1 ratio by the Step 2 ratio to measure the effort in the context of ability to pay Step 4: Divide the Step 3 ratio by the Step 1ratio to determine the relative effort index in the context of the state as a wholedPMf{Expenditure Per Pupil DefinedTo categorize and report expenses related to the education of students. It is reported within the EFM (Expenditure Flow Model) and is the source of the Annual Spending Per Pupil numbers that appear on the Local Report Cards and the Trend Data Reports. Not all expenditures accounted for by school districts are included in the model. Only the expenditures from revenue generating activities are included (ie. school lunchroom).\PP^PK  I AnalysisThe following slides compare the Local Tax Effort Index to the Expenditure Per Pupil Data. The slides are sorted alphabetically by public school district and are ranked according to the following: Local Tax Effort Index  a ranking of  1 demonstrates a larger local effort or willingness to support the local public school district. Expenditure Per Pupil  a ranking of  1 demonstrates a larger expense per student as compared to the peer group. FPPP  Local Tax Effort Index & Expenditure Per Pupil Data of  Summit County Schools *O8     Local Tax Effort Index & Expenditure Per Pupil Data of  Cuyahoga County Schools plus Hudson CSD8a8f Local Tax Effort Index & Expenditure Per Pupil Data of  Excellent School Districts in Northeast Ohio*f8 % Analysis results at a glanceThe previous 3 slides indicate the following: Summit County Analysis (Hudson CSD) 2nd highest Expenditure Per Pupil Lowest Local Tax Effort Index Score. Note: Coventry Local has the highest LTEI at 1.62, 3-times greater than Hudson. Cuyahoga County Analysis (Hudson CSD) 23rd highest (out of a possible 31) Expenditure Per Pupil 3rd Lowest Local Tax Effort Index Score Note: Beachwood spends more per student, yet has the lowest LTEI. Excellent School District Analysis (Hudson CSD) 11th highest (out of a possible 17) Expenditure Per Pupil 3rd Lowest Local Tax Effort Index Score Note: Norton spends the least per pupil of the 17 districts, however, has the 4th highest LTEI index. .Z$ZHZPZ&ZdZBZ0ZbZgZ.$ EP  & 8 &B0   7   %  O$$$ $$$  ` 33` Sf3f` 33g` f` www3PP` ZXdbmo` \ғ3y`Ӣ` 3f3ff` 3f3FKf` hk]wwwfܹ` ff>>\`Y{ff` R>&- {p_/̴>?" dd@,|?" dd@   " @ ` n?" dd@   @@``PR    @ ` ` p>> $(    6C  `} C T Click to edit Master title style! !  0C  ` C RClick to edit Master text styles Second level Third level Fourth level Fifth level!     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(2 _Local Tax Effort Index""#$!!"."Systemhi-@Arial-.  2 vs..-@Arial-. (2 Expenditure Per Pupil %""""%%"!.-@Arial-. 2 'q Analysis of%  .-@Arial-. 02 jHudson City School District(' % (  .-@Arial-.  2 to .-@Arial-. "2 Comparative Groups(/ +.-@Arial-.  2 T02.-@Arial-.  2 T-.-@Arial-.  2 T09.-@Arial-.  2 T-.-@Arial-.  2 T 06.-՜.+,D՜.+,H    On-screen ShowHBOEree\5 A  ArialDefault DesignrLocal Tax Effort Index vs. Expenditure Per Pupil Analysis of Hudson City School District to Comparative GroupsAbout this presentation!Local Tax Effort Index - Defined@Local Tax Effort Index Calculation Defined (4-step process)Expenditure Per Pupil Defined AnalysisOLocal Tax Effort Index & Expenditure Per Pupil Data of Summit County SchoolsaLocal Tax Effort Index & Expenditure Per Pupil Data of Cuyahoga County Schools plus Hudson CSDfLocal Tax Effort Index & Expenditure Per Pupil Data of Excellent School Districts in Northeast OhioAnalysis results at a glance  Fonts UsedDesign Template Slide Titles @@4_AdHocReviewCycleID_EmailSubject _AuthorEmail_AuthorEmailDisplayName_ReviewingToolsShownOnce(More Items for the Web SiteSnyderS@hudson.eduWSnyder, Scott.enyd_?Ehcsdhcsd  !"#$%&'()*+,-./12345679:;<=>?ABCDEFGJRoot EntrydO)PicturesCurrent User@SummaryInformation(0PowerPoint Document( @DocumentSummaryInformation88