Free Lunch Participants

MAEP in Year 1 from each district

Base Student Cost

ADA (Months 2-3 ADA with Multiplied by ADA 5% of Base Student Cost
High Growth Allowance) multiplied by Free Lunch
(Base Student Cost is
Participants
[See Chart] Recalculated)

[See Chart]
+

MAEP Cost Less

Required Local MAEP Cost before
Required Local
= Contribution - Reduction for Local
Contribution
(A) Contribution
(B)

2001 – 2002 Minimum Funding Homestead

x Gross Assessed
State Funding at 2001 – 2002 Exempt Value
1.08% Value of -
Levels = State Funding for Over 65 or
Property
Level Plus 8% Disabled
(C)

If C > B, then add the

=
difference to B.

Homestead Net
+ Exemption
-
Yield at 28 Mill Ad
= x.028
Assessed
Credit for Valorem Tax Levy Value of
Under 65 Property

Yield at 28 Mill Ad Valorem Agricultural High School Millage

Homestead Exemption
Reimbursement from
Tax Levy Adjusted for + Requirement Based on Average
= Homestead Credit and State per Student for School Districts
State
Reimbursement within the Same County

Grand Gulf In-Lieu School Ad Valorem Tax

Tax and Special +
= Reduction Fund Grants -
Fees in Lieu of Tax from State
x.27 (Maximum
Required Percentage
=
of Basic MAEP Cost)

Local Contribution Amount at

Adjusted Yield at 28
Local Contribution at 27% the Lesser of 28 Mills and 27%
Mills plus In-Lieu Taxes
Maximum Required of Cost =
and Fees
Percentage of Cost Required Local Contribution
(A)
Lesser
Amount
=

MAEP State Cost

=
Before Add-On
Add-On Program Costs Program Costs
MAEP Cost with Add-On +
=
Program Costs (See Chart )

Other Miscellaneous Costs

+
= Total MAEP Cost
(See Chart)

Chart prepared by the MS Office of the State Auditor, January 2013

 A 12-Year Overview of District Accountability System Changes
2004-2016
Public Labels
Descriptive

5 Numeric Categories
and
5 Descriptive Name Categories 7 Descriptive Categories “A” – “F”

2004-05 2005-06 2006-07 2007-08 2008-09 2009-10 2010-11 2011-12 2012-13 2013-16

NO
Model
Measures

Used
Used

5 Level Scale for Achievement 2 Level Growth 2 Level Growth

and Scale, Scale,
3 Level Growth Scale 2 Level Growth Scale, QDI,

*
QDI,
HSCI Method 2, HSCI Method 2,
QDI, and 5-Year
HSCI Method 1, 5-Year Graduation Graduation Rate,
and Rate
and

**
5-Year Graduation Rate High School Value

* The 2013-2014 algorithm employs up to ten new/different measures other than what is shown in the chart above. None of these measures was used in any
previous year.
** Recently, the US Department of Education appears to have rejected the latest iteration of the accountability model, thus potentially forcing more changes
The Quality of Distribution Index (QDI) is a measurement of student performance on a particular day; QDI doesn’t consider past performance. QDI measures
how well schools are moving students between proficiency levels (i.e. “crossing the bar”.) The formula for the Quality of Distribution (QDI) is: QDI = % Basic +
(2 X % Proficient) + (3 X % Advanced); The QDI can range from a low of “0” to a high of “300”

High School Completion Index (HSCI). This has changed as the State has expanded the various ways a student can graduate

Chart and information prepared by Mississippi Office of the State Auditor from data collected from the Mississippi Department of Education, January 2018
 Overview of State MAEP Laws Changed, Added, or Amended Since Enactment
§ 37–151–3. Repealed as of July 2002
§ 37-151-5. Definitions
§ 37-151-6. Funding requirement
§ 37-151-7. Determination of annual
allocations
§ 37-151-7.1. Annual report
§ 37-151-8. Rules and regulations for use
and accounting of at-risk funds
§ 37-151-10. Center for Education Analysis
§§ 37-151-15 to 37-151-23. Repealed by
Laws 2011
§ 37-151-25. Tech-Prep Fund
§§ 37-151-27 to 37-151-57. Repealed by
Laws 2005
§ 37-151-77. Pupil-teacher ratio
§ 37-151-79. Allowance of state funds for
vocational education programs
§ 37-151-81. Additions to allotments for
teachers employed in exceptional and gifted
children programs
§ 37-151-83. State funding of alternative
school programs
§ 37-151-85. Calculating per-pupil
transportation costs
§ 37-151-87. Reduction of local supplement
or support from ad valorem taxation
§ 37-151-91. Salary schedules
§ 37-151-93. Education program allotments
for districts receiving legally transferred
students
§ 37-151-95. Employee health insurance
costs
§ 37-151-97. Annual report
§ 37-151-99. Preliminary estimate of amount
each school board to receive
§ 37-151-101. Distribution of common
school and adequate education program
funds
§ 37-151-103. Payment schedule; adjustment
of allotments
§ 37-151-105. Regulation for determining
average daily attendance
§ 37-151-107. Penalties for violation of
provisions of chapter
Table prepared by Mississippi Office of the State Auditor, January 2018
MISSISSIPPI OFFICE OF THE STATE AUDITOR |P.O. BOX 956 JACKSON, MISSISSIPPI 39205 | 601-576-2800
SB 2649, 1997 amended and repealed sections of the original 1994 MAEP
Original 1994 definitions statute was changed in 1997, 2000, 2002, 2003, 2004, 2006,
2009, 2012, 2013, and 2017
This section was added in 2006, to be effective in 2007
This is the basic computation section of the MAEP. The original 1994 law was
changed in 1997, 2002, 2003, 2004, 2005, 2006, 2012, 2013, & 2014
Added in 2012
Added in 2008
Added in 1998
Education Technology Enhancement Funds repealed in 2011; Specifically, it repealed
the Education Technology Fund (which had already been amended in 2005 from the
original 1994 bill)
Original 1994 law was changed or amended in 1995, 1997, and 2005
Former §§ 37-151-27 to 37-151-57 (1994) authorized the issuance of State Education
Technology bonds for the State Public School Education Technology Fund and the
Tech-Prep Fund.
Funding qualifications: This 1997 addition to the original MAEP statute was amended
in 2009. This is a component of funding that also has been modified and waived for
school districts through administrative regulation, thus affecting the MAEP formula
1997 addition to the original 1994 law
1997 addition to the original 1994 law
1997 addition to the original 1994 law
Originally added with the 1997 revision, this law was amended or modified in 2004,
2005, and 2006; including removing the requirement that school districts not only
have a plan for efficiency, but also removed any administrative penalties for not
submitting plans for reviews by the MDE
Added in 1997, this statute was amended in 2010
While this section has not been modified since its addition in 1997, it references § 37-
19-7, which is amended almost every year
1997 addition to the original 1994 law
1997 addition to the original 1994 law
1997 addition to the original 1994 law, amended in 2011
1997 addition to the original 1994 law
1997 addition to the original 1994 law, amended in 2013
1997 addition to the original 1994 law, became effective in 2002, then amended in
2003, 2012, 2013, and 2014
1997 addition to the original 1994 law; which allowed the State Department of
Education to regulate ADA, which they did not do until specifically required by the
Legislature in 2013
1997 addition to the original 1994 law; this references the MAEP overall, but most of
the penalties that were throughout the chapter have been removed over time.