POTENTIAL COST SHARING FACTORS

1. Valuation (2007 – 100% EPS)

2. Pupil population

3. Census

4. Free/reduced Lunch rate

5. Market area (median income of community)

Use Labor Department market area research for individual communities

6. Carry in agreed upon fixed % over EPS effort

7. Carry in current above-EPS % from 2007-08 budget

8. K-8 funded at EPS by RSU; above EPS - the responsibility of individual towns

9-12 funded by RSU; costs shard using any combination of the above factors

9. Any of the above in any combination

10. Any of the above with or without debt

POTENTIAL COST SHARING FACTORS* (FOR COSTS ABOVE EPS)
FACTOR	LIKELY TO WORK WELL	UNLIKELY TO WORK WELL
Valuation Best to use 2007 rates & 100 % EPS	Ø Where communities are of similar size and similar valuations Ø Merging of SAD’s using 100% valuations	Ø Where communities with high valuation & low student population are combining with low valuation & high student population Ø Districts w/significant disparity in valuation
PUPIL POPULATION	Ø Where communities with similar pupil populations are joining Ø Where communities share similar economic conditions	Ø Districts with wide disparities in student numbers are combining
3. CENSUS (general population)	Ø May work best in combination w/other factors (ex.  1 & 2 above)	Ø
4. FREE/    REDUCED             LUNCH    RATE	Ø Works best in combination with other factors Ø Where communities share similar economic conditions	Ø
5. MARKET AREA (MEDIAN INCOME OF COMMUNITY) Use Labor Dept. market area research for individual communities	Ø Where communities have high valuation and low income Ø Works best in combination w/other factors	Ø

POTENTIAL COST SHARING FACTORS*
FACTOR	LIKELY TO WORK WELL	UNLIKELY TO WORK WELL
6. CARRY IN AN    AGREED UPON    FIXED AMOUNT    OVER EPS	Ø Where communities have a wide disparity in amounts over EPS Ø Best used in combination w/other factors
7. CARRY IN                  CURRENT       ABOVE-EPS %                   (07-08)	Ø Works best as ONLY a temporary transition plan Ø Works in the widest range of combinations
8. K-8 FUNDED @ EPS BY RSU; ABOVE EPS FUNDING BY INDIVIDUAL COMMUNITIES--- 9-12 ABOVE EPS COSTS FUNDED ACROSS RSU W/ONE OR MORE OF THE ABOVE FACTORS	Ø Where towns have a history of ‘school union’ experience Ø Where there is a need to flatten disparities in valuations	Ø Where multiple communities have K-12 programs coming together  (i.e. multiple high schools)
9. Commercial/ residential valuation ratios	NOT RECOMMMENDED AS A FACTOR BECAUSE OF THE  COMPLEXITY & VARIATION OF DATA

· Very important to review all of the implemented factors after two years

· Best to try combinations of these factors

· All of these factors are intended for use above EPS