Understanding Flexibility Levels and Fund Sources
To maintain transparency in how allocations are funded and how flexible they are, the initial allocation worksheet displays the fund source and flexibility level of each allocation. The fund source relates to how the district receives the funds, and the flexibility level relates to how much autonomy principals have in budgeting those funds. Below are definitions of the fund sources and levels of flexibility to help understand the initial budget allocation worksheet.
Fund Sources On The FY24 Initial Budget Allocation Worksheets
Local – These allocations are funded by local dollars from the city’s UPSFF. Some are fully locked (L1) due to programmatic or legal requirements or because they are part of a Memorandum of Understanding (MOU). Additionally, some allocations in this fund source are pre-budgeted (L2) and fully flexible (L3) allocations.
English Learner Uniform Per Student Funding Formula (EL UPSFF)* – This fund source contains allocations provided to schools through the city’s UPSFF. Per D.C. Act 24-176, DCPS must have a separate funding source for the elementary and secondary ELL student weight.
At-Risk* – This fund source contains allocations provided to schools through the city’s Uniform Per Student Funding Formula (UPSFF). Per D.C. Act 24-176, DCPS must have a separate funding source for at-risk students and at-risk high school overage supplement. The additional Council at-risk concentration funding allocation will also be coded under “At-Risk” fund source, but there will be two separate allocation line items to denote which is the UPSFF amount and which is the additional concentration. Note that the DCPS at-risk concentration weight part of Student Based funds is locally funded and not funded through at-risk dollars.
Title I – Title I schoolwide funds are a combination of Title I and Title II funds at Title I schools and are budgeted in support of Title I students at the school. Title I parental involvement funds are fully locked.
Title II – These allocations are funded by Title II and cannot be repurposed during the budget development process.
Department of Defense (DoD) – These allocations are funded by a cost sharing agreement with the Department of Defense and cannot be repurposed during the budget development process.
21st Century/Local – Allocations for afterschool programming at participating title I elementary and education campuses are loaded here. These allocations are funded by the 21st Century Grant and cannot be repurposed outside of afterschool programming during budget development.
Stabilization – Schools that received stability funding in the form of stabilization will find those dollars here
Mayor’s Recovery Funds –These are local dollars provided to ensure that schools maintain at least 95% of their FY23 funding level including one-time funds. Schools that received Mayor’s Recovery Funds will find those dollars here.
*Information about the EL UPSFF and At-Risk tracking requirements can be found on page 84: https://lims.dccouncil.us/downloads/LIMS/47312/Signed_Act/B24-0285-Signed_Act.pdf
Levels of Flexibility
The updated budget model provides funding to schools for positions, programs, and non-personnel dollars. Each allocation is designated a level of flexibility (1-3) that determines principal autonomy over budgeting the allocation., programs, and non-personnel dollars. Each allocation is designated a level of flexibility (1-3) that determines principal autonomy over budgeting the allocation.
There are no changes to flexibility levels from FY23 to FY24.
See the definitions below:
Level 1 Required – Locked – These allocations are unable to be changed. This may be determined by fund source requirements and allowability, such as grants and Memorandums of Understanding (MOUs), legal requirements, and other core operational considerations.
Level 2 Required – Rarely flexible – Any shift in the allocation will maintain the intended purpose of the original allocation. Principals must demonstrate how they will meet related programmatic requirements.
Level 3 Flexible – These allocations are provided to schools to budget for staff and programming.
Exercising Flexibility over Allocations: Changes made to Level 2 allocations will be reviewed holistically by Instructional Superintendents and Program Teams to ensure all requirements all still met.