xt7dnc5sbn5b https://exploreuk.uky.edu/dips/xt7dnc5sbn5b/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1948-10 bulletins  English Frankford, Ky. : Dept. of Education  This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "The State Equalization Fund", vol. XVI, no. 8, October 1948 text 
volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "The State Equalization Fund", vol. XVI, no. 8, October 1948 1948 1948-10 2022 true xt7dnc5sbn5b section xt7dnc5sbn5b .Av\, \.

O CommonweaITh of Kentucky 0

EDUCATIONAL BULLETIN
— E

 

 

THE STATE EQUALIZATION ,’
FUND -

 

 

 

 

 

 

 

 

 

Published by

DEPARTMENT OF EDUCATION

BOSWELL B. HODGKIN
Superintendent of Public Instruction

 

 

 

 

ISSUED MONTHLY

Entered as second-class matter March 21, 1933, at the post office at
Frankfort, Kentucky, under the Act of August 24, 1912.

Vol. XVI OCTOBER, 1948 No. 8

 

 

 

 

 

 

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FOREWORD m‘

. The purpose of this bulletin is to acquaint every citizen .
f l ‘ in the State of Kentucky with the Equalization Law. It is ‘r 211
‘ ‘ believed close scrutiny of this bulletin will bring about bet- tei
ter understanding of the present law. its statutory pro- Ft
visions, the practical application of the law to specific tht
school districts, the factors that determine the eligibility of r
the districts to participate and the method of determining W,“
‘ 1 the equalization allotment of participating districts. The ” if
l : known weaknesses are admitted and listed and a method of l ’
‘ eliminating: some of these weaknesses is suggested. i :31
. This bulletin was prepared by \Villiam D. Chilton, scl
Head, Bureau of Finance. wa
BOSWELL B. HoneKiN v Th
Superintendent Public Imti'ucfion ’ $1(
October, 1948 ‘ of
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THE STATE EQUALIZATION FUND

Prior to November, 1941, the Constitution of Kentucky provided
that all of the Common School Fund be distributed to each school ‘
district on a census pupil basis. In November, 1941, the Constitution
was amended to permit the General Assembly to distribute 10% of
the Common School Fund upon some basis other than a census pupil
basis. The 1942 General Assembly enacted an Equalization Law
whereby poor school districts were made eligible to receive an
appropriation from the Equalization Fund in addition to their allot—
ment from the Per Capita Fund.

The first Equalization Fund was for the school year 1942-43
and amounted to $400,000 which was distributed to 33 county and
6independent school districts. Near the close of the 1942-43 school
term $126,806.16 was transferred from the Governor’s Emergency
Fund to the Equalization Fund and this amount was distributed to
the same districts. In 1943—44 the amount of the Equalization Fund
was $400,000 and was distributed to 32 county and 5 independent
districts. In 1944-45 the Equalization Fund appropriation was
$1,500,000 which was distributed to 60 county and 18 independent
school districts. In 1945—46 the appropriation to this fund was
$1,500,000 and was distributed to 57 county and 12 independent _
school districts. In 1946-47 the $1,850,000 appropriation to this fund
Was distributed to 51 county and 39 independent school districts.
The 1947-48 appropriation of $1,850,000 was supplemented by
$100,125 due to the escalator clause in the budget, making a total
0f $1,950,125 which was distributed to 56 county and 40 independent
school districts. The 1948 General Assembly appropriated $2,150,000
to the Equalization Fund and this is being distributed to 56 county
and 38 independent school districts (2 school districts, Johnson and
Washington Counties, Would have participated in the distribution
Of this fund but were excluded because their assessed valuation
Of Property was not equal to the average ratio throughout the state,
and thus were not certified by the Kentucky Tax Commission).

PRESENT EQUALIZATION LAW

L Familiarity with the statutory provisions of the Equalization
3W, enacted by the 1946 General Assembly, is essential to a better

619

 

 

 

 

 

 

 

 

 

 

 

 

 

  

understanding of the distribution of the Equalization Fund to the
local school districts. For this reason, the law in its entirety is
quoted below:

157.051 Definitions for KRS 157.052 to 157.055. As used in
KRS 157.052 to 157.055:

(1) “Equalization fund” means a special fund of ten percent
of the total appropriation for common school fund, appropriated
by the General Assembly for the specific purpose of equalizing
education service in the less able school districts of Kentucky.

(2) “Adjusted recurring revenue” means all recurring reve-
nue other than that produced by a subdistrict tax and that received
by a school district from the equalization fund; provided that in
a county school district only the amount of ad valorem revenue is
included that was accrued at the tax rate of seventy—five cents per
one hundred dollars of assessed valuation of property subject to
local taxation, and that in an independent school district only the
amount of ad valorem revenue is included that was accrued at the
tax rate of one hundred cents per hundred dollars of assessed
valuation of property subject to local taxation.

(3) “Arithmetic mean index” means the quotient obtained
when the sum of the average daily membership and the average
daily attendance in a school district is divided by two.

(4) “Net-ability index” means the quotient obtained when
the total adjusted recurring revenue of a school district is divided
by the arithmetic mean index.

157.052 School equalization fund distribution, who to make-

The equalization fund shall be distributed and administered
under the direction of the Superintendent of Public Instruction,»
with the approval of the State Board of Education, as provided ill
KRS 157.053 to 157.055.

157.053 Eligibility for aid from equalization fund; how deter-
mined; annual study; ranking of district; basis of distribution.

(1) Any board of education that has had its budget and salary
schedule for the ensuing school year approved by the State Board
of Education, whose ratio of assessed valuation of property ’60 fa”
cash value is equal to the average ratio throughout the state; as
certified to the State Board of Education by the Kentucky Tax
Commission, and has levied for school purposes a tax of at My
seventy-five cents on each one hundred dollars of property Sublect
to local taxation and not less than the ad valorem tax levy made

620

 

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for the previous school year, shall have the privilege of applying
for aid from the equalization fund.

(2) The Superintendent of Public Instruction shall make a
careful study to determine annually the amount of adjusted recur-
ring revenue that is available for the education of each pupil based
on average daily membership and average daily attendance in the
public schools in each school district in Kentucky. This study
which shall be used as a basis for the distribution of moneys from the
equalization fund, shall be based upon records and reports for the
school year ending June 30 immediately preceding such study.
After all school districts in the state have been arranged in a rank
order from high to low according to their net-ability indices, the
Superintendent of Public Instruction, with the approval of the State
Board of Education, shall distribute the equalization fund to dis-
tricts qualifying under KRS 157.051 to 157.055 so that, when the
total adjusted recurring revenue of all participating districts plus
the total equalization appropriation is divided by the total arith—
metic mean indices of all participating districts, it will give the
same amount of money per pupil per year represented in the arith-
metic mean index in each participating school district.

157.054 Time of allotment and distribution of equalization
fund.

The special fund shall be allotted to the local boards of educa-
tion which meet the provisions of KRS 157.052 to 157.055 by the
SUperintendent of Public Instruction with the approval of the State
Board of Education on or before April 1, prior to the beginning of
each school year except in 1942, when such allotment shall be made
on or before June 1. The funds so allotted shall be distributed to
the local boards of education regularly as a supplement to the
State per capita funds provided for such districts.

157.055 Administration and expenditure of equalization fund?
rules for; liability for.

The Superintendent of Public Instruction with the approval of
the State Board of Education shall prescribe rules and regulations
governing the administration and expenditure of any moneys
allotted to local school districts from this special fund. The money
allotted to any local board 0f education under the terms of KRS
157.052 to 157.055 shall be received and held and expended by it
under the same liability and responsibility as provided by law for
other funds which come into the hands of such board.

621

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

157.060 Reports of funds received and spent by school districts.

The officials of each educational institution and each school
district supported in whole or in part from taxation shall make a
report to the State Board of Education at the close of each scholastic
year, showing in detail all funds received from the state and from
all other sources during the year, and a detailed statement of all
expenditures for the year.

SOME FACTORS DETERMINING THE DISTRIBUTION OF
THE EQUALIZATION FUND

Paragraph two of 157.051 gives the Department of Education
some discretion in the interpretation of the term “adjusted recur-
ring revenue”. The interpretation of this term has varied from time
to time to a limited extent. This variation has not materially
affected the amount of equalization distributed to any local district.
For the purpose of distributing the 1948—49 Equalization Fund
revenue from the Per Capita Fund, local property tax, bank shares,
franchise tax, tuition received and miscellaneous recurring receipts
such as U. S. Forestry grants, other grants in lieu of taxes and
other similar receipts which are likely to recur from year to year,
were considered as recurring revenue.

The second factor of considerable importance is the “arithmetic
mean index”. This factor is found by dividing the sum of Average
Daily Membership and Average Daily Attendance by two.

A third factor is the “net ability index”. This is found by
dividing the total net ability of a district (total recurring revenue
minus tuition transferred to other districts) by the “arithmetic
mean index”.

A fourth factor and one of special significance in the distribu-
tion of the 1948-49 Equalization, is the assessment certification made
by the Kentucky Tax Commission. Before a local district may par-
ticipate in the Equalization Fund the Kentucky Tax Commission
must certify that the ratio of assessed valuation of property to fair
cash value is equal to the average ratio throughout the state. TWO
districts in Kentucky failed to qualify for Equalization in 1948-49
because the assessments in these districts were not certified by the
Kentucky Tax Commission.

A fifth factor is the requirement that a local district must levy
a tax rate of at least 7 50 on each $100 in order to be eligible to par-
ticipate in the Equalization Fund. (Note—This qualifying 0131156
was changed by the 1948 General Assembly to provide that each

622

 

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district must levy the maximum tax rate in order to qualify for
Equalization in 1949-50.) Also, the levy in any one year may not
be less than the levy for the previous school year.

DETERMINING THE EQUALIZATION ALLOTMENT FOR
LOCAL DISTRICTS

The most difficult problem of the Department of Education in
calculating the amount of Equalization a school district is to receive,
is that of obtaining accurate information on the recurring revenue
of a school district. In order to avoid any possibility of an error
in determining the Equalization allotment for each school district
for 1948-49, a data sheet (Figure 1) was mailed to each district
asking that an itemized report be made of the 1946-47 receipts.
This form was received and checked against the field supervisor’s
audit and the Annual Financial Report for the same year. Figure 1
is a copy of the data sheet returned by Green County.

Figure II is the financial data sheet used for calculating the
1948-49 equalization need of Green County. You will note that not
all of the receipts of Green County were considered recurring
revenue. The per capita fund was not adjusted in any district but
the actual amount received was used as adjusted revenue. The
general property tax for Green County for 1946-47 was $33,848.28,
obtained at a tax rate of $1. As the Equalization Law states in
Paragraph two of Section 157.051 that property tax shall be ad-
justed on the basis of the amount that would have been collected
at a tax rate of 750 in a county school district, three-fourths of the
$33,848.28 or $25,386.21 was considered as adjusted property tax
receipts. Likewise $4,963.49 collected from franchise tax was ad—
Justed in a similar manner to obtain $3,722.62. The amount of
$182.80 was coded as adjusted recurring revenue. The “omitted
taxes” item previously reported on the Annual Financial Report
under another heading was adjusted on the basis of a 75c levy. The
receipts from p011 taxes, fines, refunds on chairs, sale of tobacco,
and equalization were not calculated as adjusted recurring revenue,
because there is no assurance that these receipts would recur
regularly.

The total adjusted revenue in the case of Green County
amounted to $87,759.95 and from this was subtracted $13,983.38
Whlch the Green County Board of Education paid to other districts
1n the form of tuition for high school pupils. This gave a total

623

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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adjusted net ability of $73,776.57. The sum of Average Daily Mem-
bership and Average Daily Attendance divided by two gave 1518.
This membership and this attendance figure did not include high
school pupils from Green County attending other school districts.
For this reason, Green County was permitted to subtract $13,983.38
referred to above. By dividing 1518 into $73,776.57, the net ability
index of $48.60 per child was obtained for Green County.

The same process was used in determining the net ability index
per child for each district in the State of Kentucky. After the net
ability index for each district in Kentucky was determined, the
districts were arranged in an order from the one having the lowest
net ability to the one having the highest net ability. (See Column 3,
Table 1.) Columns 1, 2, 3, 4 and 5 were completed from the Figurel
data sheets of each district. It must be remembered that the net
ability index as shown by Table I does not represent the actual
number of dollars behind each child during 1946-47, but it does
represent the number of dollars that would have been behind each
child had each independent school district levied a tax rate of $1
and each county school district levied a tax rate of 75c. In man)"
cases the district levied a higher tax than the formula levy and
others levied a lesser tax than the formula levy.

It was found by a statistical method that each district having
a net ability index of less than 355698899902 would participate in
the Equalization Fund. It was also found that by bringing each
child in the districts with a net ability index of less than
555698899902 up to 345698899902 that the $2,150,000 Equalization
Fund would be entirely distributed. The determination of this
“critical revenue ratio” of $56.98899902 is of little consequence and
adds nothing of importance to the explanation of the distributiOn
of the Equalization Fund. Column 6 in Table I was made by multi—
plying the arithmetic mean index in each district by 355698899902-
Column 5 was subtracted from Column 6, thus giving the appOl“
tionment in Column 7 for each participating district.

It can be seen from Table I that if a lesser amount than
585698899902 had been used as the “revenue ratio” all of the
$2,150,000 equalization money would not have been distributed.
Further, it may be found that if a higher “revenue ratiO” had
been used, it would have required more than the $2,150,000. 1"
simple terms, it may be stated that the Equalization Fund has been
so distributed that each of the 94 participating districts will have
$56.98899902 behind each “arithmetic mean” child when it has been

624

 

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 ily Mem-
1ve 1518.
ude high
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13,983.38
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,000. 111
1215 been
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L138 been

allotted the amount found in Column 7. Also, it may be stated that
all other districts (With the exception of Johnson and Washington
Counties) will have more than $56.98899902 behind each arithmetic
child as shoWn by Column 3.

DATA TO BE USED AS BASIS FOR DISTRIBUTING 1948-49
EQUALIZATION FUND

(Please Return)

School District Green County, County Green.
Receipts, 1946-47:

State Per Capita ...................................................................................... $ 58,413.60
Equalization .............................................................................................. 11,679.72
State Aid for Agr., H. Ec., T&I, and Distributive ............................
Reimbursement Veterans Training ........................

  

 
 
  
   

  

 

Reimbursement School Lunch Program ..........................................

Property Tax ............................................................................................ 33,848.28
Bank Shares ......

Franchise _______________________________________________________________________________________ 4,963.49
Poll Tax ___________________________________________________________________________________________ 2,510.40
Subdistrict Tax

Tuition Received _______________________________________________________ 182.80
Interest on Investments _________________________________________

Whiskey Withdrawal ..............................................................................

Other Receipts (Itemize):

Omitted Taxes __________________________________________________________________________________________ 72.96
Fine _________________________________________________________________________________ 6.00
Refund on Chairs ___________________________________________________________________ 20.00
Sale of Tobacco ________________________________________________________________________________________ 27.00 ‘
Grand Total A11 Receipts 1946-47 ........................................................ $111,724.25
ADM (1946-47 1646 ADA (1946-47) 1390 .

Tuition Paid to Other Districts _____________________________________________________ $13,983.38

Did your district pay all or any part 01" the salaries of teachers work—

311g in another district in lieu of tuition? N0. Reference to contract on
-Le.

Were any teachers of your district paid all or any part of their
salaries by another district in lieu of tuition? N0.

(Signed): C. W. Burress, Treasurer
Lucile Guthrie, Superintendent

625

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

1 FINANCIAL DATA TO BE USED AS BASIS FOR DISTRIBUTING

1948-49 EQUALIZATION FUND

   

  

. ADM (1945—46) 1682 + ADA (1945-46) 1139 + 2 : 1411 (Arith. Mean

1. School District Green County, County Green.
‘ 2. State and Local Recurring Receipts, 1946—47; Adjusted Revenue
. (a) Per Capita ........................................................ Code 1000 $58,413.61)
1 (b) Property Tax .................... $33,848.28 Code 1100 25,386.21
1 _ (c) Bank Shares .................................................... Code 1110 ..................
(d) Franchises .............. ..$ 4,963.49 ..... Code 1120 3,722.62
1 _ (e) Tuition Received ............................. ’ .............. Code 1200 182.81]
1 (f) Other Recurring Receipts:
1 1 (1) Omitted Taxes ($72.96) ............................................ 54.72
1 ‘ (2) ................................
1 , (3) ..........................................................................................
1
1 1 3. Total Recurring Revenue ............................................................ $87,759.95
1 1 4. Transferred Tuition to Other Districts .................................... 13,983.38
11 1 .4
1 1 ‘ 5. Total Net Ability for Calculation .............................................. $73,776.57
1 1 ,___—
'1 ‘6. ADM (1946) 1646 + ADA (1946-47) 1390 + 2 : 1518 (Arith. Mean
1 1 Index 1948—49)
1 7. Net Ability Index 1948-49 $48.60 (Item 5 divided by Item 6)
1 8. Tax Levy Data: 1946-47 1947—48 1948—49
1 General
(Including Bldg. Fund) ............ $ 1.00 $ 1.00 $ 1-00
' . Sinking Fund ................................................................
1 Bank Shares ..................................................................
3‘ 9. Net Ability Indices Rank 1945-46 $32.60 1946-47 $45.69 1947—48 $52.63
‘1 10

Index 1947-48)
Approved: William D. Chilton

Remarks: Meets Tax Levy Requirements~
Certified by Ky. Tax Commission-

626

 

 

  

TING

aevenue
38,413.60
55,386.21

57,759.95
3,983.38

3,776.57

1. Mean

1948—49

$ 1.00

 

3 $52.63
9. Mean

ements.
mission.

Table I

FINAL CALCULATIONS FOR THE DISTRIBUTION OF STATE
EQUALIZATION FUND FOR 1948-49 $2,150,000.00 (Critical
Rev. Ratio : $56.98899902)

(Calculated on data obtained from annual reports 1946-47)

 

 

 

 

1 2 3 4 5 6 7
Rank Net A- Mean d' st d Adj. Recur. Equal
Oyder Name'of School AbilityADIBI/Iii‘DA Ilsegililrrieng Revenue Apportion—
High— District Index ________-_ Revenue Equallzatlon ment
Low (5 —:— 4) 2 (4 X Rev. Ratio) (6—5)

246 Woodford ...................... $382.09 822 $ 314,078.95 $

_. 23S. 27 953 227, 067. 14
211. 90 286 60, 604. 2.3
208.18 433 90,143. 82
173. 41 34488 5, 980, 040. 80
164. 55 694 114,200. 06
160.80 424 68,179.31
158. «H 108 17, 111. 74

245 Ft. Thomas .
244 Beechwood ._
243 Bardstown ._
242 Louisville
241 Bellevue
240 A nchorag'e
239 Cold Spring

 

 

 

 

  
  
   
 
  
 

 

    

 

    
 
  

 

 

 

 
   
 
  

 

 

 

 

       

238 Southg'ate 128 19,486.96
237 Burgin 302 45 , 945. 57
236 Covington 5669 860,013.71
235 Hikes 2.73 41,413.69
234 Lexington 6057 $72,054.85
233 Newport 2925 413,808.52
232 Uniontown 285 39,867.03
231 Franklin 2114 289,458.99
230 Jefferson 10607 1,372,624.37
229 Ludlow 621 78,211.56
228 Midway 393 47,804.89
227 Scott 1535 185,670.87
22 Springfield 375 44,102.97
225 Fayette .. 4510 526,613.27
224 Clark 1723 196,421.29
223 Bourbon ........ 1937 218,088.95
222 Maysvine 945 105,181.07
221 Cynthiana 617 67,365.66
220 Daviess 2897 312,247.69
219 Harrison 1529 160,203.06
218 Kenton . 2430 251,666.11
217 Paducali 102.45 4414 452,225.33
216 Shelbyville 99.42 912 90,675.37
215 VVilliamstown 99.25 270 26,798.62
214 Frankfort 98. 57 1386 136,612.17
213 Dayton 97. 34 1045 101, 722. 48
212 Richmond 96.99 1044 101,260.07
211 VValton—Verona . 96.90 351 34,012.78
210 Raceland 94.64 586 55,459.16
209 Campbell 93.85 1282 120,315.98
208 Winchester 92.87 1238 114,971.08
207 Russell 92.39 1148 106,067.99
206 Erlanger 92. 25 777 71 . 682. 44
:3: “181.8100 ........ _ 91.23 1935 176,529.29
203 V1 xer Grove . 90.92 176 16,002.61
202 Vicil‘slallles . 90.73 860 78,024.30
201 . 0‘ 0 as 90.00 867 78,033.93
200 Brazinsboro .. 89.64 3921 351,480.90
199 “SW? 89.54 1087 97,326.64
198 .me 89.37 1852 165,508.34 -1”---
Danvxlle -_ 88.69 1380 122,391.48 ........

 

627

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

Table I—Continued

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

   

 

 

 

 

  

 

 

 

  

 

 

 

 

 

 

 
 
  

 

 

 

  

 

 
 

1 2 3 4 5 6 7
k 1 A. Mean . -_ ». ,

3333 Name of School Asifitty Index 195513131263; Aggevfégflgl Apfiflfin—
Hig‘h— District Index ADM+ADA fievenuer Equalization ment
Low (5 + 4) 2 (4 X Rev. Ratio) (6—5)
197 Bullitt _.._ ._ 88.61 1568 138,946.80 ................... _ ...............
196 Shelby 88.14 2306 203,254.53

195 Augusta . 87.58 262 22,947.60

194 Lebanon 86.84 710 61,656.06

193 Nelson ........ _ 86.65 2269 196,613.46

192 Bowling Green . 86.50 2222 192,194.31

191 Boone ............... 85.13 1551 132,030.76

190 Montgomery 83.90 1337 112,179.80

189 Carrollton . 83.31 641 53,402.24

188 Oldham 82.24 1378 113,329.99

137 Anderson 81.17 1067 86,612.89

186 Paris ...._ 81.10 1176 95,369.80

185 “Vest Point 81.04 192 15,558.93

184 l’endleton 80.69 1230 99,251.09

183 Henderson 79.19 2357 186,640.95

182 Garrard _______ 78.84 1424 112,270.23

181 Georgetown 78.81 722 56,899.58

180 Union 78.76 2092 164,757.82

179 Carlisle 78.31 411 32,185.26

178 Henderson 77.14 2363 182,287.71

177 Lone Jack 76.74 343 26,320.68

176 Eminence 76.54 304 23,268.72

175 Boyle ___________ 76, 36 1657 126, 533. 31

174 Elizabethtown 76.34 885 67,564.49

173 Trenton 76.31 329 25,104.99

172 Ashland 75.97 5301 402,927.87

171 Madison 75.92 3063 232, 535. 60

170 l- almouth 75.78 350 26,522.46

169 Mercer ___________ 75.60 1529 115,596.59

168 Bit. Sterling; 75.45 860 64,891.14

167 Gallatin _........._ 75 35 638 48,075.69

166 Lancaster 75.18 603 45,332. 63

165 Lmvreneeburg 74.96 455 34,106.70

164 Owen 74 77 1172 87,631.01

163 Fulton 74.72 995 74,345.34

162 Mayiield 74.62 1391 103,801.80

161 Robertson _ 73.74 450 33,184.17

160 Carroll 73.73 753 55,517.78

159 ‘xrant 72.80 1476 107,450.56

158 Ravenna 72.64 189 13,728.16

157 Fulton 72 54 701 50,852.33

156 Sharpsbul 72.08 294 21,191.06

155 Marion 71.39 2350 167,777.27

154 Ferguson 5 280 19, 760. 39

153 Greenup 327 23,011.53

152 l’ikeville 1355 95,057.51

151 Henry 1757 123,100.97

15.) Seottsville 462 32,251.96

149 Hopkinsville 2066 143,279.01

148 Spencer 981 67,586.12

147 Horse Gave 452 31,067.60

146 Harrodsburg 877 59,971.89

145 Greensburg 486 33,155.50

144 Hart .............._ 1795 122,169.00

 

 

 

 

  

 

7

 

Equal
Apportion-
ment
(6-5)

 

 

 

 

 

 

 

 

 

 

 

 

 

  

 

 

 

 

 
 
   

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  
 
 

1 2 3 4 5 6 7
1', A. Mean . d‘. . 4
33513 Name of School Agileitty Index Aedgllllffiiid" ARJevlzflfilér AApngt?;n_
High— District Index ADM—FAD“ Revenuea Equalization ment
Low (5 + 4) 2 ' (4 X Rev. Ratio) (6—5)
143 Lebanon Junction .. 67.98 291 19,781.53 ........................................
142 Pineville 67.96 733 50,153.69
141 Bath 67.90 1797 122,014.39
140 Caldweu 67.37 1033 72,963.34
139 Lewis 67.36 2437 167,529.33
133 Fleming 67.25 2073 139,744.14
137 Larue 66.52 1245 32,324.22
136 Prestonsburg (36.16 825 54,578.29
135 Boyd .................................... 65.65 1313 119,357.40
134 South Portsmouth- 64.66 224 14,435.90
133 Paintsville ._ 64.66 376 56,644.30
132 Ballard __________ 63.71 1532 100,303.33
131 Hodgenville 63.66 456 29,031.64
139 Hickman 63.54 1343 35,660.06
129 Warren 63.42 3591 227,764.61
123 Central City _. 62.57 396 50,436.77
127 Stanford 62.31 523 32,902.43
126 C1ay.. 62.5 233 17,613.62
125 Brodnean 62.03 366 22,724.77
124 Van Lear _. 61.93 321 19,396.31
123 Cave City 61.96 339 21,005.23
122 Lynch ________ 61.92 1335 32,666.26
121 Rowan 61.34 2316 143,231.92
120 Russeilviile 61.57 323 50,937.51
119 Simpson 61.54 1921 113,222.95
113 Murray 61.34 305 49,333.34
117 Christian _. 61.06 3109 139,354.45
116 McCracken .. 60.90 2571 156,590.50
115 Livingston 60.69 193 12,017.42
114 Todd 60.41 1973 119,500.73
113 Berea 60.37 420 25,356.34
112 Somerset 60.15 1614 93,391.34
111 Monticello 60.06 463 27,310.74
110 Leitchfield . 59.93 444 26,612.53
109 Giasg-ow 59.34 1313 73,330.25
108 Logan _______ 59.30 2924 174,367.65
107 Barbourville 59.66 630 37,591.79
106 Hardin ..... 59.17 3699 218,376.29
105 Hancock . 59.03 1088 64,226.94
101 Webster 5399 1566 92,393.02
103 Owenton_ 53.92 355 20,915.67
102 Taylor ’8.76 1616 94,957.55
101 CloverDort 53.39 2.39 16,375.93
190 ’l‘rimble 53.22 975 56,766.71
99 Cai‘lisle 57.35 1113 64,336.04
98 Lawrence 57.75 3133 130,916.02 .....................................
97 Hopkins 57.20 3670 209,916.12 (not quaiirying
96 Trigg 1304 191,157.65 .3 102,303.15 3 1,650.50
95 Washington . 1391 105,961.57 .................... -
3; LLOndon 763 42,555.79 43,432.61 926.32
92 Liee 2016 111,927.26 114,339.32 2,962.56
“00111 ....... 3733 207,069.27 212,739.93 5,670.66
91 Hickman 779 42,994.41 44,394.43 1,400.02

 

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2 3 4 5 6 7
k N A. Mean . -_ _

81%;“ Name of School Abi‘leitty Index figfffiidg Aglevgflfl‘ér Apggrutilm-
High— District Index ADM+ADA Revenue Equalization ment

Low (5 + 4) 2 (4 x Rev. Ratio) (6—5)

90 Breckinridge _______________ 55.14 2373 130,846.62 135,234.89 4,388.27
89 Marion 54.95 598 32,857.15 34,079.42 1,222.21
88 Science Hill 54.84 222 12,174.53 12,651.56 477.09
87 Hazard ____ 54.83 2060 112,946.37 117,397.34 4,450.97
86 Vanceburg 54. 69 323 17, 663. 53 18, 407. 45 743.92
85 Allen 54.00 1789 97,685.43 101,953.32 4,267.89
84 Barren . 54.58 3211 175,242.23 182,991.68 7,749.45
83 Meade . 54.43 1669 90,846.65 95,114.64 4,267.99
82 Stearns 54.12 493 26,681. 62 28,095. 58 1,413.90
81 Martin 54.11 2499 135,211.30 142,415.51 7,204.21
80 McLean .......... . 54.08 1646 89,016.85 93,803.89 4,787.04
79 Earlington 53.93 583 31,440.23 33,224.59 1,784.36
78 Princeton 53.88 1259 67,835.87 71,749.15 3,913.21
77 Harlan (1nd.) 53.77 1661 89,319.80 94,658.73 5,338.93
76 Madisonville 53.69 1743 93,575.88 99,331.83 5,755.95
75 Munfordville 53.58 353 18,913.14 20,117.12 1,203.91
74 Campbellsville 53.41 865 46,202.58 49,295.48 3,002.90
73 Lyon ____.....__.___.. 53.10 1151 61,115.96 65,594.34 4,478.39
72 Middlesbor 52.96 2632 139,387.69 149,995.05 10,607.36
71 Catlettsburg . 52.82 1038 54,328.66 59,154.58 4.32592
70 Crittenden 52.65 1426 75,084.66 81,266.31 6,181.65
69 Mt. Vernon 52.62 586 30,835.66 33,395.55 2,559.89
68 Metcalfe . 52.49 1757 92,225.85 100,129.67 7,903.82
67 Cumberland 52.39 1483 77,693.77 84,514.69 6,820.92
66 Livermore 52.15 351 18,303.92 20,003.14 1,699.22
65 Columbia 52.12 689 35,909.92 39,265.42 3,355.50
64 Marshall _. 52.06 1888 98,295.24 107,595.23 2299.99
63 Rockcastle 52.06 2183 113,637.52 124,406.98 10,769.46
62 Floyd 52.06 10892 567,020.02 620,724.18 53,704.16
61 Johnson _ 51.94 3824 198,599.47 .............................. .—
60 Graves _ 51.74 3941 203,918.41 224,593.64 20.675423
59 Estill __________ 51.65 2186 112,904.33 124,577.95 11.67312
58 Burnside 51.49 227 11,637.16 12,936.50 1.245434
57 Corbin 51.19 1409 72,126. 89 80, 297. 50 8.170- 61
56 Sebree 50.84 257 13, 065. 28 14,646.17 1, 580. 89
55 Galloway . 50.57 1932 97,695.28 110,192.75 12,407.47
54 Williamsburg 50.49 728 36,760.06 41,437.99 4.72193
53 Irvine 50.46 800 40,366.19 45,591.20 5.225-01
52 Pike .. 50.38 15884 800,238.75 905,213.26 1041974451
51 Ohio ._ 50.27 4072 204,680.03 232,059.20 27.37917
50 Burkesville 50.22 365 18,328.59 20,800.98 2.47239
49 Benton 50.02 589 29,460.26 33,566.52 4.10926
48 Menifee 49.79 1107 55,119.71 63,086.82 7,967.11
47 Edmonson 49.79 1912 95,207.84 108,962.97 13,755.13
46 Pembroke 49.78 397 19,760.76 22,624.63 2,863.37
45 Greenup 49.35 2942 145,191.00 167,661.64 22.47094
44 Artemus __. __ 49.21 237 11,663.40 13,506.39 1342-9?
43 Jackson (1nd.) _..._ 49.00 448 21,952.12 25,531.07 3757319”
42 East Bernstadt 48.34 271 13,236.16 15,444.02 2.20135
41 Green ________________________ 48.60 1518 73,776.57 86,509.30 12.73253
40 Gatliff ,.._..._..-___._ 48.39 204 9,870.77 11,625.76 1.754-99
39 Bevier—Cleaton _..aa 48.01 237 11,377.80 13,506