The ADE finance unit has gathered interim FY23
expenditure data for mid-year monitoring of maintenance of equity status at
each building. This data is also posted to the ADE-DESE website at: Division
of Elementary and Secondary Education - Reports (arkansas.gov). The
report can be located by changing the report type to Maintenance of Equity, the
current fiscal year reports should be displayed without having to change the
The data represents expense data recorded in
eFinance as of the February 2023 data warehouse load. Also, it is
important to note that this interim data uses current year 1-Qtr ADM, but final
calculations will be based on current year 3-Qtr ADM.
Exemption Information – details the
district’s qualifications for exemption from the maintenance of equity
requirements according to ARPA.
established by USDE in which a district that expends the same or more state and
local funds on a per-pupil basis district-wide in FY2023 compared to its state
and local per-pupil expenses in FY2022 is now considered exempt from the
MOEquity requirement is still in affect.
Expenditure data is
provided to show this comparison and give an approximate amount currently
needed to meet these criteria for exemption. Approximate shortfalls are
calculated by multiplying prior year per-pupil amounts by current year pupil
Maintenance of Equity Analysis –
individual school expenditure data provided to display the current status of
state and local per-pupil expenditure comparisons and give an approximate
amount currently needed to meet MOEquity requirements, if applicable.
Approximate shortfalls are calculated by multiplying prior year per-pupil
amounts by current year pupil counts.
This section also displays similar data for
the FTE portion of the maintenance of equity requirements.
The overall district Ranking method let's the district know
which building(s) to focus on by detailing which buildings are considered high
poverty and whether or not the current status of that building(s) is considered
within the allowed range or reduced more than the overall district.
This interim data is intended to allow each
district to make necessary adjustments to current year expenditures and
staffing to ensure it passes maintenance of equity requirements. ADE-DESE
finance staff will update this interim data as often as possible to provide
ongoing monitoring capabilities for districts.