SB 699 - Currently, the foundation formula utilizes an "eligible pupil" count when calculating a school district's entitlement. The term "eligible pupils" is defined in Section 163.011, RSMo, as "the sum of the average daily attendance of the school term plus the product of two times the average daily attendance for summer school."

This act replaces the term "eligible pupils" with the term "average daily attendance" in line 1 of the formula. The term "average daily attendance" is defined in Section 163.011, RSMo, as ". . . the total number of hours attended in a term by resident pupils. . . by the actual number of hours school was in session in that term. To the average daily attendance of the following school term shall be added the full-time equivalent average daily attendance of summer school students. . ."

The aforementioned alteration is rendered only on line 1 of the formula. However, for the purpose of the guaranteed tax base (GTB) calculation, the eligible pupil count is retained.

Further, the act executes similar modifications to section 163.036, RSMo, by requiring school districts to utilize either an estimate of the ensuing year's average daily attendance count, or the first or second preceding year's average daily attendance count in lieu of the eligible pupil count currently utilized.
DONALD THALHUBER