Hidden budget cuts have a big impact on local schools

Despite reports to the contrary, there has been a steady decline—totaling 16%—in the actual dollar value of the WPU (Weighted Pupil Unit) over the course of the last several years.  The statutory value of the WPU was set (by the legislature) at $2577 for FY 2009 through FY 2011.  However, Flexible Allocation WPU Distribution, a line in the Basic School Program (formerly called Social Security and Retirement), adds to the value of the WPU because it is distributed as an add-on to the districts in exactly the same manner as the WPU, making the value of the WPU incrementally higher than that actually shown in the statute and on the budget sheets distributed by the Public Education Appropriations Committee. 

Originally, this line item was created to help districts pay for increasing retirement and social security costs.  It now functions as a WPU add-on, which gives local schools the flexibility to allocate the funds according to their specific needs.  Its distribution is based on the percentage of WPUs local schools receive.  So, fundamentally, cutting this line item is just like cutting the value of the WPU. 

The numbers below show the true value, and how it has declined.

FY 2009

$350 million divided by 714,000 WPUs=$490 (Flexible Allocation WPU Distribution-formerly called Social Security and Retirement)

$490 (added WPU value)
+$2577  (statutorily generated WPU value)
=$3067 (True Value of WPU)

FY 2010

$280 million divided by 731,500 WPUs=$384 (Flexible Allocation WPU Distribution-formerly called Social Security and Retirement)

$384 (added WPU value)
+$2577  (statutorily generated WPU value)
=$2961 (True Value of WPU)

FY 2011

$217 million divided by 745,100 WPUs=$291 (Flexible Allocation WPU Distribution-formerly called Social Security and Retirement)

$291 (added WPU value)
+$2577  (statutorily generated WPU value)
=$2868 (True value of WPU)

FY 2012

$0 (added WPU value)
+$2577 (statutorily generated WPU value)
=$2577 (True value of the WPU)

The FY 2012 budget proposes cutting the Flexible Allocation WPU Distribution completely, causing the true value of the WPU to drop to the statutory value of $2577.  This is a hidden cut to the basic funding unit of public education and is difficult to track, but will result in further losses to teacher salaries in local districts, larger class sizes and fewer programs.  Additionally, if this is the avenue for funding growth, or supplanting education funds in another area, it’s tantamount to another undisclosed cut to public education.  Held harmless?  Hardly!