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Understanding County Funding Requirements for Tennessee Schools Under the Basic Education Program

This document outlines the funding requirements for local education authorities (LEAs) in Tennessee as part of the Basic Education Program (BEP). It highlights the local share requirement, emphasizing that no LEA can begin the fall term without having their BEP budget approved by the local legislative body. It discusses the maintenance of effort to ensure that current year funding meets or exceeds previous year's revenue, as well as capital investment obligations for school facilities. Additional resources and Tennessee Code citations are provided for further information.

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Understanding County Funding Requirements for Tennessee Schools Under the Basic Education Program

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  1. Funding Education County Funding Requirements: Providing Revenue for Schools County Officials Orientation Program 2010

  2. BEP Requirements • Local share requirement • “No LEA (local education authority) shall commence the fall term until its share of the BEP (Basic Education Program) has been included in the budget approved by the local legislative body.” • Commonly known as the local match. • Most counties provide local revenue that significantly exceeds the local match. Statewide, the total amount for all counties exceeds the local match by over $1 billion.

  3. BEP Requirements • Maintenance of Effort (Nonsupplanting Test) "No LEA shall submit a budget to the local legislative body that directly or indirectly supplants or proposes to use state funds to supplant any local current operation funds, excluding capital outlay and debt service."

  4. BEP Requirements • Maintenance of Effort (Nonsupplanting Test) • Current year budgeted revenues must be at least equal to the previous year budgeted revenues (unless a school system has a declining student population and is maintaining the same level of revenue per pupil. • If revenue collections do not meet budgeted revenues, a reserve fund must be established in the next fiscal year to compensate for the shortfall. • Maintenance of effort revenue must equal or exceed the local share (match) requirement.

  5. Capital Investment • Counties are required to levy taxes for school building construction and repair. • As part of the implementation of the BEP, counties must provide funds for sufficient classroom space to meet maximum class size requirements.

  6. Education Fund Balance • Unexpended funds in excess of 3% of budgeted annual operating expense may be used to meet unforeseen increases in expenses, either recurring or nonrecurring. • Unexpended funds below 3% may be used with the permission of the Commissioner of the Dept. of Education.

  7. Resources for More Information • http://tn.gov/education/ • http://tn.gov/education/support/reports_lea.shtml • http://tn.gov/tacir/ • http://tn.gov/sbe/ • http://www.comptroller1.state.tn.us/OREA/ • http://www.tccablog.blogspot.com/

  8. Tennessee Code Citations • T.C.A. § 49-3-356 • T.C.A. § 49-2-203(a)(10)(A)(ii) • T.C.A. § 49-2-101 • T.C.A. § 49-3-351(c) • T.C.A. § 49-3-352

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