Cost Studies
Finance Department

Kindergarten Cost Analysis
Gilbert Public Schools has a long-standing commitment to providing the very best educational environments for all learners. Currently, GPS provides rigorous instruction and high quality academics in both half-day and full-day kindergarten programs. With increased expectations, more GPS parents are choosing a full-day academic environment for their kindergarten children.

Recent budget discussions have prompted questions regarding the revenue and costs of providing full-day kindergarten. Following is a summary analysis of the projections for FY2014:
The revenue received is based on budget limit calculations to support basic education funding. The main factor in determining the budget limit (revenue) is the average daily membership (ADM) of enrolled students from the prior year, and the costs will be associated with the actual number of students enrolled in the current fiscal year.

For the purposes of analyzing costs, the district will project an enrollment of 2,507 students for Fiscal Year 2014 based on enrollments as of January 25, 2013. The funding available per enrolled student will be $2,273. The total budget limit for Fiscal Year 2014 is $5,698,476.
The table below reflects the calculations for Fiscal Year 2014:
Enrollment (based on enrollments as of January 25,2013) 2,507
Per student funding $2,273

Revenue Control Limit + Soft Capital Allocation Limit + Capital Outlay Revenue Limit $5,342,286
Maintenance and Operations Override (calculated from a full Kindergarten weight) $356,190
Total Budget Limit (Revenue) $5,698,476
Direct Costs (salaries and benefits of teachers directly providing KG instruction) ($5,247,588)
Available to offset Indirect Costs from the Maintenance and Operations Fund $450,888
Kindergarten Cost Analysis - pdf

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