Special Examination 11-05 February 2011 Why we did this review This special examination was conducted at the request of the House Appropriations Committee. The Committee requested that we determine how much funding is provided to the Residential Treatment Facilities for education; how the funding has changed over the years; and whether payments are made to the facilities in a timely manner. These facilities are private non-profit or for-profit treatment facilities that provide mental health, substance abuse, and other therapeutic services to children and adolescents. In some cases, the students' behavioral issues are such that they cannot leave the facility and are educated on-site. The Department of Juvenile Justice and the Division of Family and Children Services may place children in these facilities. Who we are The Performance Audit Operations Division was established in 1971 to conduct in-depth reviews of state programs. The purpose of these reviews is to determine if programs are meeting their goals and objectives; provide measurements of program results and effectiveness; identify other means of meeting goals; evaluate the efficiency of resource allocation; and assess compliance with laws and regulations. Website: www.audits.ga.gov Phone: 404-657-5220 Fax: 404-656-7535 Limited Review of the Residential Treatment Facilities (RTF) Grant What we found The RTF Grant provides funds for the education of agencyplaced children and adolescents in Residential Treatment Facilities. Established in fiscal year 2007, the Grant is designed to fund the difference between the state funds received through the Quality Basic Education (QBE) process and the reasonable and necessary expenses incurred in educating the children while in a residential treatment facility. The Grant is a reimbursable grant administered by the Georgia Department of Education (GaDOE). Local school systems are not required to provide funding to the facilities. In fiscal year 2010, the facilities were awarded approximately $4 million in RTF Grant funds and approximately $7.5 million in QBE funds. There are currently 25 Residential Treatment Facilities educating agency-placed students on-site. Of these, 22 facilities are categorized as schools and operate as such, providing information to GaDOE on testing and Adequate Yearly Progress, employing highly qualified teachers, and operating a standard school day in addition to the therapeutic services provided. The remaining three facilities are categorized as programs. Students served at these facilities are reported on the rolls of the serving school system where the facility is located and all testing information is reported through the school system. Seven of the 25 facilities are Psychiatric Residential Treatment Facilities approved by the Department of Behavioral Health and Developmental Disabilities for the treatment of severe emotional behavioral disorders. While we were not able to determine the adequacy of the educational funding for students served in these facilities overall or by facility, we were able to compare the funding provided to several proxy measures. We found that, overall, the total RTF Grant plus QBE funding approximates the lower end of the ranges for the amounts that would have been provided: a) to local school systems for Students with Disabilities, b) to the facilities when education was previously paid (by DHR) as part of the lump sum payment for all services provided to these children while placed in a RTF, or c) by local school systems (using local tax dollars) if the children were educated in one of their local schools. However, the range of the funding across the facilities varies greatly. The variance across facilities appears to stem primarily from differences in the number of full-time equivalent students (FTEs) served and the amount of funding these students earn based on the category of students served (e.g., Special Education or General Education funding).1 Facilities that serve a higher proportion of students who qualify for general education funding may be at a greater disadvantage given that student-teacher ratios in RTFs are often significantly lower than the higher student-to-teacher ratio that serves as the basis for funding general education students. In addition, the question remains whether these proxy measures accurately reflect the amount required to educate this population. The details of these comparisons are noted below and in more detail in the report. The RTF grant provides funding for children educated in a Residential Treatment Facility who cannot leave the facility to attend school because of severe emotional disorders or other issues that require residential treatment. Within the QBE formula, GaDOE has developed funding methodologies based on the additional services or ratios (student to teacher) required according to student needs. Under the current system, a classification of Special Education Category III funding provides approximately $9,700 per FTE for direct instruction.2 The Special Education Category IV provides approximately $15,700 per FTE. The RTF and QBE funding for direct instruction, combined for fiscal year 2010, provided an average of approximately $10,800 per FTE. The per FTE funding ranged across facilities from $4,000 to $20,000. Under the previous funding system, the educational portion of the lump sum payment made to facilities was $20.61 per child per day. At this rate, a facility would earn a maximum of $7,500 per child per year ($20.61 x 365 days) for all educational costs (including direct and indirect educational expenses). Adjusted for inflation, the rate would equal a per diem of $25.34 in 2010 dollars (or approximately $9,250 per year) for education. In fiscal year 2010, the average amount (including total QBE and RTF Grant funds) received by a facility per full-time equivalent (FTE) student was $12,600 with a range among facilities of $4,800 to $22,800. There were six facilities that received less than $9,250 per FTE. School systems receive both state and local funds to operate their schools. According to the statute, local school systems are not required to provide funding to the Residential Treatment Facilities. The RTF Grant is used to replace local funds. On average, local funds account for approximately $3,700 per FTE for students educated in the system schools. The RTF Grant provides approximately $4,400 per FTE. However, the per FTE amount provided by the RTF Grant varies across facilities from $800 to $8,000. In fiscal year 2010, the Grant awards ranged from $5,000 to $500,000, with an average grant award of $158,000. During the same year, QBE allotments ranged from $2,700 to $900,000 per facility. In fiscal year 2010, the facilities requested a total of $3.8 million in reimbursements. The majority of expenses were for staff salaries. Of the $3.8 million, 70% ($2.6 million) was spent on teachers' salaries; while 23% ($870,000) was spent for administrative personnel and paraprofessionals. The remaining funds were spent for computers and software (1.8%), instructional supplies (1.6%), textbooks (2.1%), utilities and operating expenses (1.8%), and travel expenses (0.5%). In its response to the Special Examination, GaDOE noted that it generally agrees with the content of the report. 1 Full-time equivalent is not equal to one student. It equals six instructional segments provided during an academic day. The number is based on a count taken two days a year. 2 Direct instruction refers to funding for categories such as teacher and paraprofessional salaries and benefits, instructional materials and supplies. Indirect instruction refers to funding for categories such as administrative expenses (principal salaries), maintenance and operations, and transportation. Residential Treatment Facilities Grant i Table of Contents Purpose of the Special Examination 1 Background History 1 Residential Treatment Facilities and Education 2 RTF Grant Funding Methodology 3 Requested Information For fiscal years 2007-2011 and for each facility: how much was the RTF Grant and how much was allocated in QBE funds? 5 What is the allocation method for RTF Grant funds, how has it changed over time, and does it provide sufficient funds to replace what would have been provided had local funds followed the student? 10 How were grant funds expended and were all grant funds expended each year by each Residential Treatment Facility? If not, why not? 13 Were payments made to the Residential Treatment Facilities in a timely manner? 15 How many FTEs were served per year by facility and what was the total amount of educational funds provided by GaDOE on a per-FTE basis? How many children and adolescents were placed in the facilities by state agencies each year during fiscal years 2007-2010? 16 How much funding was provided by DHR under the Levels of Care program and how does it compare to the amount provided through the RTF Grant? 17 How do other states fund the education of students in Residential Treatment Facilities as compared to Georgia's QBE funding method? 18 Appendices Appendix A: Objectives, Scope, and Methodology 20 Appendix B: Residential Treatment Facilities Receiving Education Funds from GaDOE 22 Appendix C: Residential Treatment Facility Grant Awards and Expenditures 24 Appendix D: Quality Basic Education Formula Allotments by RTF 25 Residential Treatment Facilities Grant ii Appendices Continued Appendix E: PRTF QBE Earnings Per FTE 26 Appendix F: Fiscal Year 2010 Comparison of RTF Grant Funds and School System Local Revenues Per FTE 27 Appendix G: Fiscal Year 2010 Requests for Reimbursement with RTF Grant Funds 28 Appendix H: Fiscal Year 2010 RTF Grant/QBE Funds per FTE 29 Appendix I: Fiscal Years 2007-2010 Total RTF Grant / QBE Funds per FTE 30 Residential Treatment Facilities Grant 1 Purpose of the Special Examination The purpose of this examination is to provide information requested by the House Appropriations Committee. The focus of the request was to: (1) determine the current level of education funds provided by the Georgia Department of Education (GaDOE) to Residential Treatment Facilities (RTFs); (2) compare these funds to the education funds provided to the facilities prior to 2007 when educational expenses were paid by the placing agencies as part of per diems; and (3) the timeliness of education disbursements to the facilities for services. A description of the objectives, scope, and methodology used in this review is included in Appendix A. A draft of the report was provided to the Georgia Department of Education (GaDOE) and to the Department of Human Services (DHS) for their review. Their response is summarized in the What We Found section. Background History Residential Treatment Facilities (RTFs) are private non-profit or for-profit treatment facilities that provide mental health, substance abuse, and other therapeutic services and education (including special education if required) to children and adolescents. The state may determine that children and adolescents in its custody are in need of these services for a variety of reasons, including having been a victim of abuse or neglect, exhibiting delinquent behaviors, exhibiting severe emotional and/or behavioral problems, and/or having substance abuse and addiction issues. The Department of Human Services' (DHS) Division of Family and Children Services (DFCS) and the Department of Juvenile Justice (DJJ) may place children in state-approved residential facilities for treatment. The length of the placement is dependent on the individual circumstances. Prior to fiscal year 2007, the placing agency was responsible for providing all residential funding for the care of these children and adolescents during their stay. This program, known as Levels of Care, required facilities to be classified based on types of services provided into various levels. Facilities were funded on a per diem basis and the amount was determined based on the intensity of services needed. The per diem included all medical, mental health, education, and housing services, as well as other services deemed necessary, provided during the child's stay. In fiscal year 2007, the United States Center for Medicaid and Medicare Services required the unbundling of child and adolescent residential care services, mandating that shelter and oversight costs be separated from therapeutic and medical costs. Concurrent with this unbundling and due to other factors, in fiscal year 2007 the costs for providing education to children in out-of-home care transferred from the placing agencies (previously paid for as part of the per diem expense for each child) to the local school system located in the residential facilities' geographic area. Local school systems are required to seek out any students in residential treatment facilities in their districts and ensure they are being provided an education, including any students with disabilities requiring special education services. Residential Treatment Facilities Grant 2 Residential Treatment Facilities and Education In 2006, Senate Bill 618 amended O.C.G.A. 20-2-133 (b) (1) to require local school systems to provide educational programs, including special education and related services, to agency-placed children in any residential facilities within their school districts at no charge and immediately upon students entering the district. This includes children and adolescents in the physical or legal custody of DJJ or DHS' DFCS, in a placement operated by DHS, in a facility or placement paid for by DJJ or DHS or any of its divisions, and who are physically present, and have established residency, within a local school system's area. Exceptions are children and adolescents in Youth Development Centers, in the custody of the Department of Corrections or DJJ and confined as the result of a court sentence, placed in the facility by a parent, placed in the facility by another Georgia school system (as the result of an IEP Team decision), and/or placed in the facility from out of state. The statute also establishes the annual RTF Grant to be distributed by the State Board of Education based on an appropriation by the General Assembly to any school system serving these eligible students, for the difference between the actual state funds received for that eligible child [under the Quality Basic Education funding formula (QBE)], and the reasonable and necessary expenses incurred in educating that eligible child. In addition, these school systems are held harmless by the state from expending local funds for educating eligible children as long as they are unable to leave the residential facility3. According to the State Board of Education rule, reasonable and necessary expenses are defined as including both direct costs (teacher/paraprofessional salaries, wages, and benefits, as well as instructional materials and supplies) and indirect costs (administration expenses, plant operations, maintenance, transportation, etc.) required to educate eligible children in the facilities. RTF Grant funds are to be distributed in an equitable manner per the statute with priority given to funding direct costs over indirect costs. GaDOE approves Residential Treatment Facilities to apply for grant funds when the facility is serving agency-placed children who receive educational services on-site because they are unable to leave the facility. The Grant award decision is separate from the approval designation; award decisions are based on a methodology and an approved facility may or may not receive a grant once the review is completed. Since the Grant's original appropriation in fiscal year 2007, GaDOE has approved and awarded funds to between 22-27 facilities each year (see Appendix B for a list and description of the facilities). These facilities have received either QBE formula funds, 3 Children who are able to leave the facility and attend classes in the regular school system receive funds through the Quality Basic Education (QBE) funding formula. Because the facilities are not providing onsite education services to these students, the RTF Grant is not applicable. Residential Treatment Facilities Grant 3 RTF Grant funds, or both. In fiscal year 2011, 25 facilities located in 21 local school systems across the state were approved by GaDOE. When the responsibility for funding education of agency-placed children was moved to GaDOE, and it began approving facilities, it recommended the facilities elect to become schools as opposed to programs operating within a school system. At the time of Senate Bill 618's implementation, GaDOE cited increased accountability as the primary reason for preferring facilities operate as schools rather than programs, including increased academic standards, requirements that the facilities comply with state and federal laws and additional regulations for safe and drug free schools, and ease of monitoring by the local systems. Of the 25 facilities approved in fiscal year 2011, 22 are categorized as a school and, as such, each has a school facility code from GaDOE, reports student enrollment and standardized test results, reports Adequate Yearly Progress (AYP) information, and reports student outcomes such as dropouts and graduates. Facilities operating as schools must also conform to state and local system requirements for all other schools. Education is provided by teachers in classroom settings. The instruction is appropriate to the student's grade level, and the student is required to have a certain number of instructional hours each day. In some cases, facilities have reported that students require one-on-one instruction. The remaining three facilities are categorized as programs; in contrast to schools, students in the programs are reported for FTE by the school system wherein the facility is located. In October 2009, GaDOE announced that, going forward, any new facility seeking approval would be required to operate as a program within the school system. The seven Psychiatric Residential Treatment Facilities (PRTFs) approved by DBHDD for the treatment of severe emotional behavioral disorders are approved as RTFs for educational purposes. In addition, DFCS-approved therapeutic group homes, DJJ substance abuse treatment facilities and outdoor therapeutic programs are also approved by GaDOE for educational purposes. See Appendix B for the locations and types of GaDOE-approved facilities from 2007-2011. RTF Grant Funding Methodology Each year, the facilities are required to collaborate with their local school system on a proposed budget of direct and indirect education expenses. In some years, the budgets have been used to determine the amount of the grant award; in other years, GaDOE reviewed and approved the budgets, but the grant award decisions were made independently of the budgets provided. Grant funds are paid to the facilities as reimbursements for approved expenses. As a result, a facility may or may not draw down its entire grant award each year. Appendix C shows RTF Grant awards and actual expenditures by facility per year for the past five years. In fiscal year 2010, grant awards ranged from $5,000 to $500,000 per facility with an average grant amount of $158,000. In addition to the RTF grant funds, facilities operating as schools also receive Quality Basic Education (QBE) formula funds. QBE funds are allocated according to the number of full-time equivalent (FTE)4 students served during the year, based on 4 Full-Time Equivalent (FTE): one FTE equals six instructional segments provided during an academic day. FTEs are funded based on the type of instruction received during each segment. Residential Treatment Facilities Grant 4 two counts of students per school year (occurring in October and March). In addition to the number of FTE served, the funding formula also takes into account the "type" or category of instruction being provided to the student. The base QBE formula is predicated on the amount necessary to provide general educational services to a high school student. All other categories of instruction receive additional funds, based on the cost of providing additional services to educate the population. Additionally, the various categories of students also have different student-to-teacher funding ratios. For example, the ratio for students with special instructional needs is 5 students to 1 teacher; ratios for students in general education high school and middle school classes are 23 students to 1 teacher5. Facilities operating as programs do not receive QBE funds directly, as these facilities are supported by their local school system. Students attending a facility designated as a program are assigned to the local school system where the facility is located; as such, they are counted by the local school system for FTE purposes. The local school system then determines whether to send the QBE funds to the facility to fund services or retain them in order to fund education services directly.6 Additionally, students placed by parents or by another school system from in or out-of-state are not counted for QBE funding purposes. Since its implementation in fiscal year 2007, QBE funds and RTF Grants have funded educational expenses for approximately 1,000 FTEs annually. The Georgia Association of Homes and Services for Children (an RTF professional association) disseminated funding proposals during the 2009 legislative session that stated the current RTF Grant was insufficient to pay for the total costs for educating these students due to the snapshot nature of the QBE count system (that more students are actually being served than reported in QBE) and that the transient nature of the population is not communicated through the biannual counts. 5 These are funding ratios; not requirements related to maximum classroom size. 6 From fiscal year 2007-2010, only one RTF was operating as a program. Approximately 25 FTEs were served each year. Two new RTF grantees operating as programs were added in 2011. Residential Treatment Facilities Grant 5 Requested Information For fiscal years 2007-2011 and for each facility: how much was the RTF Grant and how much was allocated in QBE funds? Each year, the Residential Treatment Facilities may apply to receive the RTF Grant and, those operating as schools, also receive funds through the QBE process. The RTF Grant is a reimbursement grant with actual payment of funds occurring after the facility has incurred the expense. In fiscal year 2010, approximately $4 million was awarded through the RTF Grant, and QBE allotments to the facilities were approximately $7.5 million. The average RTF Grant award was $158,000 (ranging from $4,923 to $493,194) and the average QBE allotment was $299,000 (ranging from $2,709 to $906,767). Grant Funds In fiscal year 2007, the first year of the grant, a total of $1.43 million was appropriated and awarded to the facilities as grants by GaDOE. As shown in Exhibit 1, the appropriation has fluctuated slightly over the years, and the difference between appropriation and amount awarded has ranged from 0.3% to 8%. According to its meeting minutes, the State Board of Education has withheld some percentage of the appropriated RTF Grant funds each year in order to account for austerity cuts requested by the Governor's Office of Planning and Budget. The funds that are not awarded are returned to the State Treasury. In fiscal year 2011, the appropriation was $3.9 million of which $3.6 million was awarded in grants. Exhibit 1 Residential Treatment Facility (RTF) Grant Funds Fiscal Years 2007 - 2011 Difference in Total Fiscal Year Appropriation Adjustments Appropriation Grant Aw a rds1 Appropriation and Grant % Difference 2007 $1,429,672 $0 $1,429,672 $1,429,661 $11 0.00% 2008 $4,011,247 $0 $4,011,247 $4,000,000 $11,247 0.28% 2009 $4,011,247 -$80,225 $3,931,022 $3,810,673 $120,349 3.06% 2010 $4,011,247 $200,6902 $4,211,937 $3,951,965 $259,972 6.17% 2011 $3,870,094 N/A $3,870,094 $3,560,486 $309,608 8.00% $17,453,972 $16,752,785 $701,187 4.02% 1Funds actually awarded by the State Board of Education (SBOE) for the RTF Grant. Som e percentage of funds were withheld each year as part of the Governor's budget deficit reduction requests. 2Adjustments included a budget reduction of $141,153 by the General Assembly and an additional award of $341,843 from the Revenue Shortfall Reserve Fund to the Lighthouse RTF to correct for errors in the FTE count. Source: Annual Appropriations and State Board of Education (SBOE) Budget Documents Individual facilities received between $5,000 and $500,000 in fiscal year 2010. The average grant award amount was $158,000. Appendix C lists the grant award by facility. Residential Treatment Facilities Grant 6 QBE Funds In addition to the Grant, the facilities also receive QBE funds. The QBE funds are based on the number of full-time equivalent (FTE) students present on two count dates and a calculation for indirect expenses.7 As shown in Exhibit 2, in fiscal year 2010, these facilities served 938 FTEs and received a total of $7.5 million in QBE funds. In fiscal years 2007-2010, a total of 3,908 FTEs were served and 1,032 FTEs are projected to be served during fiscal year 2011. Direct instruction funds are earned based on the number of FTEs that the school serves; the funds are designed to cover the costs of teacher salaries and supplies for teaching. Total QBE funds include additional indirect funds that the schools earn for non-instructional expenses such as administrative positions (principals and secretaries) and maintenance and operations. The calculation for indirect funds is not solely based on FTE counts and categories; funds earned can be affected by system size and overall student makeup. Exhibit 2 Quality Basic Education (QBE) Formula Allotments for Residential Treatment Facilities (RTFs) Fiscal Years 2007 - 2011 Fiscal Year Total FTEs1 Total Direct Instruction Funds2 Total QBE Funds3 2007 957 $5,589,953 $6,211,121 2008 1,047 $6,294,305 $7,516,085 2009 966 $5,457,965 $7,133,453 2010 20114 938 1,032 $5,717,198 $6,003,458 $7,469,831 $7,945,285 Totals 4,940 $29,062,879 $36,275,775 1Full-Time Equivalent (FTE) figures do not equal students; one FTE is equivalent to six segments of instruction provided during an academic day, wherein each segment is weighted/funded based on the category of instruction provided. Figures include all FTEs reported for funding purposes by RTFs functioning as both schools and programs. 2Includes funds generated by the QBE formula for teacher salaries and benefits, as well as additional funds for classroom consumable materials and equipment, textbooks, travel, etc. 3Includes all QBE formula funds, including those for Direct Instruction as well as indirect formula funds for administration (principals, assistant principals, psychologists, social workers, secretaries), facility maintenance and operations, staff development, 20 days additional instruction, etc. 42011 figures include the initial budgeted amounts prior to mid-term adjustments. Source: GaDOE QBE Allotment Sheets and RTF Budget Documents In addition to the total number of FTEs served, the QBE formula also accounts for the "type" or category of student. As shown in Exhibit 3, the base amount per general education FTE is $2,696; the amount is increased from this level based on the amount of additional funding required to meet the educational needs of other groups of students. For example, students in kindergarten earn $4,471 per FTE and students with disabilities earn between $6,452 and $15,679 per FTE depending on 7 One full-time equivalent (FTE) is equal to six segments of instruction provided during an academic day. Each segment represents a particular "type" of instruction. One FTE is not equivalent to one student. Residential Treatment Facilities Grant 7 the severity of the disability category. As such, the categorization of the students is important because it drives the funding amount the school will receive. Residential Treatment Facilities serve students from a variety of categories. From fiscal year 2007-2010, the RTF schools served 3,773 FTEs; of these, 1,907 (51%) were categorized in a general education category (shown in blue in Exhibit 3); the remaining 1,866 (49%) were categorized as special education (shown in red in Exhibit 3). 8 In fiscal year 2010, QBE allotments for individual facilities ranged from $2,700 to $900,000 per facility. Appendix D includes the amount of QBE dollars allotted by facility for fiscal years 2007-2011. Exhibit 3 Fiscal Year 2010 QBE Weighted Funding Formula Categories1 Amount Earned Per-FTE $0 $2,500 $5,000 $7,500 $10,000 $12,500 $15,000 $17,500 $20,000 Kindergarten Primary Grades (1-3) Upper Elementary (4-5) Middle Grades (6-8) Base - Grade (9-12) Vocational Lab (9-12) Students with Disabilities Cat I Students with Disabilities Cat II Students with Disabilities Cat III Students with Disabilities Cat IV Students with Disabilities Cat V Gifted Student Category VI Remedial Education Alternative Education ESOL2 $4,471 $3,465 $2,783 $2,739 $2,696 $3,194 $6,452 $7,588 $9,667 $6,626 $4,494 $3,538 $4,319 $6,820 $15,679 1There are a total of 19 funding categories. Earnings categories for early intervention programs are not included above. 2English for Speakers of Other Languages. Source: Georgia Department of Education QBE Website As shown in Exhibit 4, the percentage of FTEs served from a General Education category at each facility ranged from 0% to 100%. For the seven Psychiatric Residential Treatment Facilities (PRTFs), the percentage of FTEs served from a General Education category ranged from 33% to 77%. The PRTFs provide the highest level of psychiatric, residential care available from DBHDD in the state. Although these facilities serve some of the most severe students, 211 (48%) of the 438 FTEs served were served in fiscal year 2010 as General Education students (see Appendix E). Of the 211 FTEs, 185 were served as High School FTEs and Middle School FTEs. These students earn the lowest amount of QBE funding. According to facility staff 8 This figure does not include FTEs served by Anne Elizabeth Shepherd Home, as it is funded as a program rather than a school and, therefore, does not directly report FTEs for QBE funding. Anne Elizabeth served 135 FTEs during the period fiscal year 2007-2010. Residential Treatment Facilities Grant 8 interviewed during the review, the reason some students are not classified as special education is because they have not been in one school environment long enough to have an Individualized Education Program (IEP) assessment completed which would identify particular needs and set the categorization for QBE purposes. Exhibit 4 FTEs Served by RTF Facilities, Fiscal Years 2007-20101 General Education/Non-Disability FTEs Students with Disabilities FTEs Kindergarten Primary Grades (1-3) Upper Elementary (4-5) Middle Grades (6-8) High School (9-12) Vocational Lab(9-12) Remedial Education Pgm General Education Total General Education Percentage Students with Disab Cat I Students with Disab Cat II Students with Disab Cat III Students with Disab Cat IV Students with Disab Cat V Students with Disabilities Total Students with Disabilities Percentage Total RTF Morningstar Treatment Services 0000000 0 0% 1 41 151 3 0 196 100% 196 KidsPeace 0004110 6 11% 0 0 50 0 0 50 89% 56 Georgia Center 0 0 1 2 24 3 0 30 14% 1 28 148 0 0 177 86% 207 Georgia Baptist Children's Home 0 1 2 6 5 0 0 14 29% 4 4 26 0 0 34 71% 48 The Methodist Home - Price Educational Center 0 0 9 11 0 0 0 20 31% 0 0 43 0 1 44 69% 64 Inner Harbour 0 8 3 44 76 0 0 131 35% 16 5 220 0 0 241 65% 372 Devereux Ackerman Academy 0 0 6 42 84 2 0 134 36% 12 10 215 3 0 240 64% 374 Hillside - Conant School 0 7 18 32 40 3 0 100 37% 6 3 164 0 0 173 63% 273 Macon Behavioral Health Center 0 0 6 39 83 0 9 137 38% 7 4 163 4 49 227 62% 364 Coastal Harbor Treatment Center 0 2 5 10 26 0 0 43 44% 2 1 22 0 30 55 56% 98 Murphy-Harpst 0 5 4 35 35 4 0 83 46% 4 2 69 0 21 96 54% 179 Laurel Heights 1 10 16 33 42 0 0 102 54% 0 5 83 0 0 88 46% 190 Downing Clark Academy 0 0 0 19 46 6 0 71 59% 0 1 47 2 0 50 41% 121 The Bridge 0 0 0 9 61 0 0 70 67% 0 0 35 0 0 35 33% 105 Baker's Ferry 0001100 2 67% 1 0 0 0 0 1 33% 3 Lighthouse Care Center 0 0 0 36 106 0 5 147 74% 5 16 31 1 0 53 27% 200 Beech Creek OTP 0001300 4 80% 0 0 1 0 0 1 20% 5 ELM Eckerd Youth 0005000 5 83% 0 0 1 0 0 1 17% 6 Project Adventure 0 0 0 18 24 0 0 42 84% 2 0 6 0 0 8 16% 50 ETN Eckerd Youth 0 0 0 25 19 0 0 44 85% 1 1 5 1 0 8 15% 52 Inner Harbour - The Springs 0 0 0 25 32 0 0 57 85% 2 0 7 0 1 10 15% 67 Augusta A & D 0 0 0 9 46 0 3 58 85% 3 0 6 1 0 10 15% 68 Project Adventure - Covington Campus 0 0 0 23 137 0 3 163 87% 1 1 19 4 0 25 13% 188 Middle Georgia Wilderness Institute 0 0 0 19 54 0 6 79 87% 1 1 9 1 0 12 13% 91 Baxley Wilderness Institute 0 0 0 22 31 18 0 71 87% 2 0 7 1 1 11 13% 82 Bradfield Center - Ault Academy 0 0 5 41 82 1 0 129 90% 1 0 12 1 0 14 10% 143 Community Hope Center 0 0 0 20 31 0 0 51 91% 2 1 2 0 0 5 9% 56 George W. Hartmann Center Bethesda Home for Boys2 0 0 0 0 41 0 0 41 98% 0 0 1 0 0 0 0 0 0 17 0 0 17 100% 0 0 0 0 0 1 2% 42 0 0% 17 Girls and Boys Town of Georgia 0 0 0 4 8 0 0 12 100% 0 0 0 0 0 0 0% 12 Good Shepherd Therapeutic Center 0 0 0 8 15 0 0 23 100% 0 0 0 0 0 0 0% 23 Nelson L. Price Treatment Center 0 0 0 1 20 0 0 21 100% 0 0 0 0 0 0 0% 21 Totals 1 33 75 544 1,190 38 26 1,907 51% 74 124 1,543 22 103 1,866 49% 3,773 Psychiatric Residential Treatment Facilities (PRTFs): provide mental health and substance abuse treatment services to children and adolescents with severe emotional disturbances (SED) and may also offer additional treatment programs such as substance abuse treatment, transition services, etc. PRTFs are the most intensive placement option for children with SED offered by the Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD). 1RTFs served as programs were not included in above figures. For fiscal years 2007-2010 one RTF, Anne Elizabeth Shepherd Home, was served as a program rather than a school. Programs do not report FTEs by category type on QBE allotment sheets for funding. Anne Elizabeth served a total of 135 FTEs for the period. 2Bethesda Home for Boys QBE allotment sheet for fiscal year 2007 is not available from the GaDOE QBE website. RTF Grant Budget documents show the program served 9 FTEs in 2007 (plus an additional 8 FTEs in subsequent years). Funding amounts indicate that these were served at general education levels but the specific type of FTE is unknown. Source: GaDOE QBE Allotment Sheets Residential Treatment Facilities Grant 9 All of the students served by Morningstar Treatment Services were categorized as Special Education FTEs; four facilities (Bethesda Home for Boys, Girls and Boys Town of Georgia, Good Shepherd Therapeutic Center, and Nelson L. Price Treatment Center) served all of their students as general education FTEs. All other facilities had a mix of students. In fiscal year 2010, 16 of 26 residential facilities received Training and Experience (T&E) funds for their teachers and paraprofessionals as part of their overall allotment. The remaining nine facilities did not.9 We contacted two facilities that did not earn T&E funds. Both noted that they were unfamiliar with how to apply for T&E or had been unsuccessful in applying for T&E in the past. Generally, the educational needs of the student drive the placement, services provided and funding awarded to the educational entity. However, in the case of students placed at the Residential Treatment Facilities, the placement is made because of a mental health, substance abuse, or behavioral issue identified through mental health channels, not an educational need. If students are unable to leave the facility because of their conditions and therefore require education on-site, the result of the placement is still, at a minimum, a lower student-to-teacher ratio than traditional schools. According to DHS regulations, the target population for PRTFs is children and adolescents who require an intensive program in an out-of-home setting due to behavioral, emotional and family problems, which cannot be addressed safely and adequately in the home; the child or adolescent must also have a mental health diagnosis. Additionally, criteria for admissions states that the child must meet one of the following criteria: show clinical evidence of suicidal gestures and/or ideation in the past 30 days and require intensive psychiatric treatment to reduce the risk; the child's and/or family's behavioral health issues are unmanageable in other services and require 24/7 intensive, coordinated clinical and supportive care; or the child or family has a history of inadequate follow through with critical elements such as taking medications or following a crisis plan. Funding is driven by the QBE classifications, which specify funding levels and student-to-teacher ratios. Students must meet federal and state requirements in order to be classified as special education students and qualify for special education funding. The need for such services is identified through the IEP process, which specifies educational services the student requires. However, program staff interviewed during the review noted that children were admitted and school records indicated no IEP had been completed. Without the IEP, the facility cannot receive special education funding for that child. While these students may be classified in general education categories, at a minimum, the difference in required services can be seen in the funding ratios between the various categories. The funding ratios for base education are 23 students to one teacher (this includes high school and middle school). However, the funding ratios for students with disabilities range from 3:1 to 8:1 students to teachers. Additionally, the rates of funding vary greatly. The Students with Disabilities Category III rate per FTE was $9,700 in fiscal year 2010. The Students with Disabilities Category IV rate per FTE was $15,700. However, the combined RTF 9 Anne Elizabeth Shepherd Home was not included in this analysis as it is served as a program by Muscogee County Schools. As a program, all teachers are direct employees of Muscogee County Schools and would have been reported for T&E as part of the school system. Residential Treatment Facilities Grant 10 Grant and QBE direct instruction funding resulted in an average per FTE rate of $10,800 for these students (see Appendix H). It should be noted that facilities that serve a higher proportion of students who qualify for general education funding may be at a greater disadvantage given that student-teacher ratios in RTFs are often significantly lower than the higher student-teacher ratios that serve as the basis for funding general education students. We analyzed FTE funding using the fiscal year 2010 categorical weights and funding amounts (see Exhibit 3) to determine the impact if all students served by PRTFs had received QBE funding based on a rate of $9,700 per FTE. We found the PRTFs would have received an average increase of 39% ($3 million to $4.2 million overall) more in funding for fiscal year 2010 (see Appendix E). What is the allocation method for RTF Grant funds, how has it changed over time, and does it provide sufficient funds to replace what would have been provided had local funds followed the student? The funding formula methods have varied since the RTF Grant was first awarded in fiscal year 2007. Generally, the methodology has taken into account the amount of funds received through the QBE process for determining RTF Grant amounts. Exhibit 5 on the following page illustrates the various methodologies that have been employed and each is discussed in more detail in the bullets below. 2007 Initially, funds were provided to make up the difference in what the residential treatment facilities received from the Georgia Department of Human Resources (DHR), based on the educational per diem allocated, and the QBE funds earned. Under DHR, the educational per diem was approximately $20.61 per day per child (for a total of $7,523 per year). GaDOE calculated the QBE amount each facility would receive and then subtracted that QBE amount from the $7,523 to determine how much in additional funding was needed to close the gap. This gap amount constituted the RTF Grant. For example, if a facility's QBE amount totaled $6,500 per FTE, then the RTF Grant would be an additional $1,023 per FTE.10 For seven facilities, no additional funds were required because the amount of QBE funding per FTE exceeded the $7,523 DHR per diem per child served. 2008 and 2009 The facilities submitted budgets requesting grant funds for education; the request was split into two parts: direct and indirect expenses. The facilities were also instructed to provide information on any other funding received from any other source for educational services. GaDOE deducted the amount received through the QBE process and the amount received from other sources (as reported by the facilities) from the request for direct expenses and this amount became the RTF Grant for direct services. If the QBE funds and/or funds from other sources covered all requested items on the budget, then no RTF Grant was awarded. The funding for indirect expenses was calculated by dividing the remaining appropriated grant funds by the total FTE served through the facilities to arrive at a per FTE amount. Each facility then received an amount based on the number of FTEs it served. 10 In fiscal year 2007, it appears that funding was provided for half of a year. As a result, award calculations were divided in half. Residential Treatment Facilities Grant 11 2010 and 2011 GaDOE noted changes were being made to the funding formula for 2010 and 2011 due to disproportionate awards being made to some of the facilities in the prior fiscal years. To increase accountability, additional accounting procedures and internal controls were put in place as well. RTF Grant funds were allocated based on the individual facility's proportionate share of total QBE awarded (based on number and type of FTEs served). For example, if the facility's QBE funds represented 10% of all QBE funds, then it received 10% of the Grant appropriation total. Exhibit 5 RTF Grant Funding Methods Fiscal Years 2007-2011 Fiscal Year 2007 _ Per Diem Funding through DHR = RTF Grant Award QBE $$ Grant Amount Requested by RTF _ + Direct Funds RTF QBE $$ Other Funds from Other Sources (As reported by the RTF) Direct = Grant Award Fiscal Years 2008 and 2009 Total RTF _ Grant Appropriation Direct Direct Grant Grant Award Award Direct Grant Award = Remaining Appropriation Remaining Appropriation Indirect Grant Award FTE (from QBE) Which is then multipled by number of FTE of each RTF Fiscal Years 2010 and 2011 Individual RTF QBE $$ Source: GaDOE Records Total RTF QBE $$ Total RTF Grant Appropriation RTF Grant Award Residential Treatment Facilities Grant 12 Comparison to Local Funds According to O.C.G.A. 20-2-133, the RTF Grant is provided for two purposes; (a) to provide the reasonable and necessary expenses above the QBE formula to educate children in the facilities and (b) to hold harmless local systems from having to expend funds for their education. Our analysis found that for fiscal year 2010, RTF Grant funds represented an average of approximately $4,400 per FTE served (see Appendix F). During the same year, local revenues provided to school systems represented an average of approximately $3,700 per FTE served. We attempted to analyze whether RTF Grant funds were sufficiently replacing local funds on an individual facility basis. However, as described earlier, the allocation methodologies for distributing RTF Grant funds do not take into account the amount of local funding that would have been provided. Our analysis of fiscal year 2010 funds indicate that RTF Grants replaced what would have been local system expenditures in 63% (15 of 24 facilities) of the cases and was less than the local per FTE expenditure in the remaining 37% (9 of 24 facilities) of cases (see Appendix F).11 As a percentage of total funds, QBE represents 65% of funds received by the facilities in fiscal year 2010 (see Exhibit 6 on the next page). The RTF Grant makes up the remaining 35%. For school systems, the total QBE amount calculated is reduced based on the amount the system is required to provide for education. This amount is referred to as the "Local 5 mill share."12 GaDOE does not adjust the QBE for the Residential Treatment Facilities; the facilities receive the total QBE amount calculated.13 Local school systems also receive additional local funds from tax revenue (in addition to the Local 5 mill share). In fiscal year 2010, these local funds provided, on average, approximately 44% of all education funds for the systems where the RTFs are located. To date, the RTF grant funding methodologies have largely been allocation methodologies. The RTF Grant funds are appropriated annually and then divided among the approved facilities. We could not determine that analyses had been conducted to determine the actual cost of providing education to this population, when the $20.61 amount was arrived at, or after responsibility for providing funding was transferred to GaDOE. As a result, while the proportions described above may be higher or lower for any given facility, we could not determine what the correct amount, proportion, or relationship between costs should be. Most recently, GaDOE has used a formula based on QBE. As noted previously, QBE funds are largely based on types of students and instructional services that they require. QBE also assumes a fairly stable population being served within the school; however, facility staff have noted that their populations are transient and therefore, taking the student count twice a year may under represent or over represent the number of children receiving services over the course of the year. Additionally, because the amount of QBE funding received is largely dependent on the type of 11 Anne Elizabeth Shepherd Home and Bethesda Home for Boys were not included in this analysis. Anne Elizabeth operates as a program and did not directly earn QBE funds; Bethesda received only QBE funds and declined a RTF Grant allocation. 12 The Local 5 mill share is the minimum amount local school systems are required to contribute towards K-12 education by law. State QBE funds are allocated to cover some but not all of the costs for K-12 education. It is expected that the local school systems will also be supported with local property tax revenues. 13 While both school systems and RTFs receive federal funds, these funds were not included in our analysis because information was not available by RTF. Residential Treatment Facilities Grant 13 student served, using this methodology within the RTF Grant funding has a double impact. If the counts under represent the number of students served or the students are not categorized as Special Education students, the facility receives fewer funds through both the QBE and the RTF grant processes. How were grant funds expended and were all grant funds expended each year by each Residential Treatment Facility? If not, why not? Residential Treatment Facilities requested over $12 million from GaDOE in RTF Grant fund reimbursements for fiscal years 2008-2010. The majority of expenses were for personnel, specifically teachers (60%), administrative staff (18%), and paraprofessionals (13%) (see Exhibit 7). An analysis of expense categories for each facility found that while 22 of the facilities requested funds for similar expenses, Murphy-Harpst, Coastal Harbor, and George Hartmann used no Grant funds for teachers (see Appendix G). Expenses have also varied by year, with administrative personnel expenses decreasing and teacher salaries and benefits increasing. Residential Treatment Facilities Grant 14 A review of fiscal year 2009 Residential Treatment Facility budget documents found that facilities submitted budgets for approved indirect expenses that were not fully funded with Grant funds.14 For fiscal year 2009 expenses, 100% ($3.4 million) of requested reimbursements for direct costs (teacher salaries and benefits, direct classroom supplies, etc.), were fully funded with Grant funds (after funds received from the QBE formula and any other funds from other sources were deducted from total requested expenses). However, the facilities also requested $4.5 million in indirect cost expenses as part of those budget requests; approximately 9% ($388,000) was paid through the Grant. While these expenses were approved, funding was not available after all direct costs were paid. The indirect expenses requested could be categorized as follows: Additional personnel salaries and benefits for Education Directors/ Coordinators, Administrative staffs, Principals, Janitors and Maintenance personnel, Business Managers, Nurses, etc. Staff Development Food Services Library/Media Supplies Office Supplies Liability/Property Insurance Facility Expenses Bookkeeping/Auditing services Maintenance Utilities The expenses described above were related to the RTF Grant only. The facilities also received QBE funds, which can be used to fund expenses such as teacher salaries and benefits, classroom materials, and textbooks. In addition, the facilities can receive funds from other sources, which may be used to cover costs. Indirect expenses, although not fully reimbursed by the RTF Grant funds for education, are still required of the facilities functioning as "schools" within Georgia school systems in their area. According to state rules, operating as a school requires reporting test results and AYP information for students, as well as having a media center, a full-time principal, housing for students reported for FTE, a school council, and a report card. These requirements affected 24 of the 25 approved RTF Grant facilities in fiscal year 2010; only 1 functioned as a "program." Georgia schools (including residential facilities functioning as schools) must employ "highly qualified" teachers to teach core academic subjects per the No Child Left Behind Act of 2001. In addition, staff reported that many of the indirect expenses that GaDOE does not reimburse, are direct requirements of operating as a school within a Georgia school system. Facilities operating as schools are monitored by local school systems to ensure that the facility is meeting all district requirements. However, the local school systems are not responsible for expending any local funds for the education of agency-placed children in the facilities. 14 In fiscal year 2010, indirect expenses were not reimbursed through the RTF Grant. As a result, fiscal year 2009 was the latest RTF Grant year for which facilities received reimbursement for indirect expenses. Residential Treatment Facilities Grant 15 Exhibit 7 Fiscal Year 2008 2010 RTF Education Expenses by Category Teachers $7,245,093 60% Administrative Personnel1 $2,191,709 18% Paraprofessionals $1,540,934 13% Textbooks $135,898 1% Instructional Supplies $221,190 2% Computer Equipment / Software $301,748 2.5% Operating Expenses2 390,214 3.25% 1Includes principals, secretaries, program staff, nurses, behavioral specialists, etc. 2Includes utilities, property insurance, maintenance, food services, etc. Source: GaDOE RTF Invoices Were payments made to Residential Treatment Facilities in a timely manner? The RTF Grant is a reimbursement grant, so all funds are provided after expenses have been incurred by the facility. The grant funds are paid by GaDOE to the local school system overseeing the facility. The local school system then pays the facility directly. In fiscal year 2008, expenses were incurred throughout the academic year, and 89% ($3.4 million of $3.8 million) of the reimbursements were made in June and July 2008. In fiscal year 2009, 69% ($2.6 million of $3.8 million) of the reimbursements were made in April 2009. The remaining payments were distributed between May and October 2009. In fiscal year 2010, reimbursements were distributed across eight months with 9-22% paid each month. Data is not currently collected at the state level to determine whether the school systems made timely payments to the facilities following receipt of the grant funds. Residential Treatment Facilities Grant 16 How many FTEs were served per year by each facility and what was the total amount of education funds provided by GaDOE on a per-FTE basis? How many children and adolescents were placed in the facilities by state agencies each year during fiscal years 2007-2010? For the period fiscal years 2007-2010, the Residential Treatment Facilities served 3,773 FTEs. In Appendix I, the amount of education funds are analyzed on a perFTE basis and compared by facility. The average annual expenditure per FTE, for direct instruction, was $9,566.15 The number of children and adolescents reported as being placed in the facilities by state agencies, including DJJ and DFCS, is significantly higher than the number of FTEs reported for the facilities under the QBE FTE counts. For fiscal years 20072010, state agencies reported placing 11,930 children in facilities (see Exhibit 8). All of these students would be eligible for funding through the RTF Grant and QBE if they were educated on-site at the Residential Treatment Facility. The amount of time these students spend in the facilities can vary greatly. For example, one student may reside at a facility for one month; another could reside at the facility for a year or more. Currently, GaDOE does not collect information on the total number of unique children served or the total number of childcare days16 utilized by each facility. It should be noted, as shown in Exhibit 8, the number of placements by DJJ and DFCS in the Residential Treatment Facilities has decreased each year from 20072010. 15 The QBE amount for direct instruction includes only the funds earned for teachers and direct instruction personnel, classroom consumables, teacher travel, and textbooks. 16 The cumulative number of days all children are served is known as childcare days. For example, if one child is served for 20 days and a second child is served during the same 20 days, that would equal 40 childcare days. Residential Treatment Facilities Grant 17 Exhibit 8 Count of Agency-Placed Children in RTFs, Fiscal Years 2007 - 2010 RTF Status 2007 2008 2009 2010 2007-2010 Totals DFCS & DFCS DJJ Total DFCS DJJ Total DFCS DJJ Total DFCS DJJ Total DFCS DJJ DJJ Baxley Wilderness Institute Active 0 102 102 0 95 95 0 99 99 0 107 107 0 403 403 Hillside - Conant School Active 112 10 122 100 15 115 82 14 96 60 10 70 354 49 403 The Bridge Active 66 28 94 64 16 80 66 18 84 37 10 47 233 72 305 Baker's Ferry Closed 2010 0 169 169 0 152 152 0 131 131 0 99 99 0 551 551 Project Adventure Closed 2009 0 173 173 0 149 149 0 107 107 0 100 100 0 529 529 Macon Behavioral Health Center PRTF Active 52 0 52 45 0 45 32 12 44 41 17 58 170 29 199 Macon Behavioral Health Center other programs Active 57 158 215 92 169 261 81 177 258 61 162 223 291 666 957 The Methodist Home - Price Educational Center Active 118 1 119 100 3 103 93 4 97 94 15 109 405 23 428 Georgia Industrial Children's Home Active 0 10 10 0 10 10 0 25 25 0 31 31 0 76 76 Middle Georgia Wilderness Institute Active 0 86 86 0 101 101 0 86 86 0 118 118 0 391 391 KidsPeace Active 80 43 123 65 61 126 80 69 149 74 61 135 299 234 533 Coastal Harbor Treatment Center Bethesda Home for Boys Active Active5 55 54 109 28 21 49 26 31 57 21 37 58 130 143 273 12 6 18 6 2 8 3 0 3 1 0 1 22 8 30 Devereux Ackerman Academy PRTF Active Devereux Ackerman Academy other programs2 Active 204 0 204 216 0 216 171 0 171 149 0 149 740 0 740 0 64 64 3 54 57 8 72 80 14 66 80 25 256 281 Laurel Heights Active 139 21 160 79 6 85 52 2 54 38 3 41 308 32 340 Inner Harbour PRTF Inner Harbour other programs3 Active Active 195 0 195 124 0 124 101 0 101 95 36 131 515 36 551 87 140 227 99 103 202 85 92 177 43 32 75 314 367 681 Community Hope Center Active 0 67 67 0 117 117 0 107 107 0 83 83 0 374 374 ETN Eckerd Youth Closed 2009 10 71 81 1 72 73 0 36 36 0 0 0 11 179 190 Georgia Baptist Children's Home Active 63 2 65 60 3 63 51 10 61 33 18 51 207 33 240 Morningstar Treatment Services Active 82 9 91 89 12 101 82 4 86 77 8 85 330 33 363 Downing Clark Academy Closed 2010 45 38 83 84 17 101 92 13 105 80 4 84 301 72 373 George W. Hartmann Center Active 0 24 24 0 31 31 0 36 36 0 34 34 0 125 125 Nelson L. Price Treatment Center Active 0 34 34 0 21 21 1 15 16 3 12 15 4 82 86 Good Shepherd Therapeutic Center Active 32 4 36 25 2 27 11 1 12 6 1 7 74 8 82 Anne Elizabeth Shepherd Home Active 55 24 79 48 17 65 42 18 60 37 17 54 182 76 258 Project Adventure - Covington Campus Closed 2010 29 38 67 23 37 60 40 34 74 36 9 45 128 118 246 Murphy-Harpst Active 87 2 89 82 4 86 86 4 90 91 10 101 346 20 366 Inner Harbour Closed 2009 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Lighthouse Care Center PRTF Lighthouse Care Center other programs4 Active Active 0 0 0 0 0 0 0 0 0 6 0 6 6 0 6 89 53 142 98 58 156 60 78 138 47 60 107 294 249 543 Augusta A & D Active 0 0 0 0 61 61 0 89 89 0 109 109 0 259 259 Georgia Center Active 82 19 101 76 13 89 81 15 96 65 23 88 304 70 374 Bradfield Center - Ault Academy Active 35 35 70 31 37 68 33 40 73 37 43 80 136 155 291 Beech Creek OTP ELM Eckerd Youth Closed 2007 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 Active5 12 59 71 3 8 11 0 0 0 0 0 0 15 67 82 Totals 1,798 1,545 3,343 1,641 1,467 3,108 1,459 1,439 2,898 1,246 1,335 2,581 1Macon Behavioral Health provides additional programs such as substance abuse treatment. 2Devereux includes additional treatment programs such as transitional living programs, short-term specialized treatment, and sexual disorders/sexual trauma treatment. 3Inner Harbour offers transitional living and other residential treatment programs in addition to PRTF services. 4Lighthouse converted three of four program units to serve PRTF placements in September 2009 and began receiving PRTF placements in October 2009. 5Facilities are still operating but no longer operating as a Georgia school or receiving QBE allotments/RTF Grant funds. 6,144 5,786 11,930 Source: Georgia Departm ent of Fam ily and Children Services (DFCS) and Georgia Departm ent of Juvenile Jus tice (DJJ) How much funding was provided by DHR under the Levels of Care Program and how does it compare to the amount provided through the RTF Grant? According to DHS (formerly DHR) personnel, there were no specific fund amounts provided for education within the Level of Care per diem payment structure prior to fiscal year 2006. DHS personnel have noted that there is no information available regarding how the per diems were set or how allocations for specific services (including any possible education funds) were determined. However, in fiscal year 2006, an additional education per diem was added to the more intense levels of care in order to supplement the expense of providing education on-site. The additional education per diem amount was $20.61 per child per day (for a maximum of approximately $7,500 per year)17. Adjusted for inflation, this amount would be $25.34 in 2010 dollars (for a maximum of approximately $9,250 per year). 17 The annual maximum was calculated as $20.61 * 365 as most RTFs provide educational services to children year round. Residential Treatment Facilities Grant 18 In fiscal year 2010, while the average annual amount per FTE provided to the facilities through the combined RTF Grant and QBE allotments ($12,600 per FTE) was higher than the education per diem provided under the Levels of Care system ($9,250), the variances in the amounts received per facility were significant. See Appendix H for an analysis of per-FTE education funds by facility for fiscal year 2010. The amount per facility ranged from $22,800 per FTE served (Morningstar Treatment Center) to $4,800 (Augusta A&D). An analysis of per-FTE earnings found that 15 programs received more on average than the old DHR per diem would have provided, and seven programs received less. How do other states fund the education of students in Residential Treatment Facilities as compared to Georgia's QBE funding method? Our analysis of five other states, including Alabama, Florida, North Carolina, South Carolina and Tennessee, found that education funding models for agency-placed students in facilities vary. None of the states contacted by the audit team, however, could provide a cost study or analysis of actual educational expenses in the facilities that would allow for further comparisons with Georgia's numbers and costs. While some states provided services through collaboration with other agencies, other states provided no additional funding above their categorical funding formulas (equivalent to Georgia's QBE funding) for students educated in residential placement. Florida The local school system is responsible for the education expenses of agency-placed students in Residential Treatment Facilities within its district. Florida Department of Education (DOE) provides no extra funds to the local system. Florida DOE personnel have reported that, in most cases, the local system employs all personnel directly and provides for all school expenses for facilities in their districts. The facility is responsible for space and utility expenses. The local school system sends personnel, computers, desks, and all other education supplies to the facility just as they would for any other school. An April 2008 audit by Florida's Office of Program Policy Analysis and Government Accountability found that surveyed school systems reported that they were adequately reimbursed by DOE under this arrangement and that there was no additional burden for educating these students. South Carolina South Carolina law was recently changed to address issues of system of location and system of residency. System of location is the school system in which the Residential Treatment Facility is physically located; system of residency is the student's home school system (where the student resides). Under the new law, the system of location is responsible for all education needs for students in the facilities. The system of location earns QBE funds for all agency-placed students. Additionally, instead of a Grant system similar to Georgia's, South Carolina allows the system of location to bill the system of residency for students from other systems. The per diem is $35. South Carolina DOE personnel noted that the $35 per day amount is not based on a cost analysis of education needs in the facilities but is an amount the facilities and school systems initially agreed upon. However, they also noted that at least one school system has stated that the $35 per diem is insufficient to cover educational costs in the Residential Treatment Facilities within their districts. No changes have been made at this time. Residential Treatment Facilities Grant 19 North Carolina North Carolina Department of Public Instruction personnel report that student costs in these facilities are handled on a case by case basis. School systems serving Residential Treatment Facilities must submit and request specific facility funds for any student served (grants are available for various types of placements such as group homes, community residential placements, etc.). Extra funds for serving the students (in addition to state QBE funds) are only provided if the system of location is involved in the student's IEP and the IEP Team agrees that the residential facility is the student's least restrictive environment. If the system of location is not involved in the IEP and/or the IEP team disagrees with the child's placement in the facility based on education needs, then the school is not required to provide education funds for the student. The facility, or the placing agency or entity (if a parent or another school district), is responsible for all education costs. Tennessee The Tennessee Department of Education initiated an Interagency Agreement between all child-serving state agencies for the coordination of services for students with disabilities, including provisions for funding the education of students in Residential Treatment Facilities. Tennessee's Department of Children Services (DCS) is a special school district that earns state categorical funds for its students in the same manner as other public schools. As a result, DCS provides the funding for children in its custody if they are being served in a facility. DCS receives state funds that equal the amount that would be generated by the student under the state funding formula and the local fund amount that would have been generated had the child not been placed into state custody (these funds are deducted from the local school system that would have been responsible for the student had they not been placed in state custody). Alabama Alabama Department of Education personnel did not respond to our inquiry but information found on their website indicates that the system of location is required to fund educational services for the students served in Residential Treatment Facilities within its districts. However, those schools do not count students in the facilities to determine funding levels as part of their state categorical funding system. In Alabama, the number of beds in each facility serves as the basis for funding. Each local system with a residential facility or facilities within its jurisdiction pays the facility an average cost per year for each bed at the facility. Residential Treatment Facilities Grant 20 Appendix A Objectives, Scope, and Methodology This examination focused on the funds provided by GaDOE to the RTF Grant facilities for educational services provided to agency-placed children who were unable to leave the facilities. The examination focused on two sources of state funds provided by GaDOE: RTF Grant and QBE funds. Federal funds were not included in the examination. The examination included: the current (fiscal year 2010 & 2011) and prior year (fiscal year 2007-2009) funding methods used by GaDOE, the amount of budgeted and expended funds per facility per year, the number of FTEs and/or students served per facility per year, an examination of expenses by facilities, including the amount of funds expended on personnel, instructional materials, etc., and, to the extent data is available, the timeliness of payments to facilities. RTF Grant Awards and Expenditures RTF Grant funding formulas for fiscal years 2007-2011 were found on the State Board of Education website and described how grant formulations were made for each facility for each fiscal year, the various components used in the formula determination, facility closings, facilities operating as schools or programs, etc. In addition, State Board of Education meeting minutes noted that some funds were withheld from award in fiscal years 2008-2011 as part of the Governor's deficit reduction requests. The awarded amounts were compared to appropriations documents to determine the total funds appropriated, funds awarded by the State Board, and funds actually expended by the facilities. GaDOE personnel also provided the audit team with budget and expenditure information from the Consolidated Application system and the Grants Accounting On-line Reporting System (GAORS). The Consolidated Application system is used for the majority of school system budgets for state funds, including QBE. GAORS is used by GaDOE to provide funds to school systems for federal and state grant programs. For the RTFs operating as schools, school systems supporting the facilities draw down RTF Grant awards based on the formula determination and pass those funds on to the facilities for their use. GaDOE provided records of all budgets and draws for fiscal years 2007-2010. The audit team matched these records of budgets and draws to determine any variances. Variances in funds were found in all fiscal years except for 2007. All variances were due to one of the following reasons: funds were not requested by the facility, reimbursements were denied by GaDOE, or reimbursements were denied by the facility's supporting school system. GAORS and additional consolidated reporting documents noted dates funds were drawn down by the supporting school systems for residential facility expenses. Quality Basic Education (QBE) Allotments and FTEs We used GaDOE's online QBE portal which contains all QBE formula reports for all facilities for fiscal years 2007-2011 as well as all reports for the school systems serving the facilities. We combined information from both reports into Excel spreadsheet for analysis, including the (a) amount of direct instruction and overall funds earned under the QBE funding formula for each facility by fiscal year, (b) the number and type of FTEs funded for each facility by fiscal year, (c) total QBE funds earned by the school systems supporting the facilities, Residential Treatment Facilities Grant 21 including a breakdown of local funds and state funds, total FTEs served, etc. All of the above information was combined into one file for analysis. The resulting file was used: to report the total QBE amounts earned by the facilities by fiscal year for 2007-2011 (budgeted amount); to examine the type of FTEs served by the facilities (categorized as general education or special education FTEs); and to combine QBE allotments with RTF Grant awards to determine a total funding amount per-FTE served by each facility and as an average. Facility Expenses GaDOE provided records of facility-submitted budget requests for reimbursement for educational expenses incurred during fiscal years 2008-2010. Excel forms were provided which had been submitted by the facilities. The audit team combined all submitted information on the following expense categories: Direct Payroll Expenses - for personnel providing direct instruction services (teachers, paraprofessionals), Direct Non-Payroll Expenses - non-personnel expenses used for direct instruction (desks, textbooks, classroom consumables, etc.) Indirect Payroll Expenses - all non-direct instruction personnel (administrators, coordinators, secretaries, nurses, maintenance, food service personnel, etc.) Indirect Non-Payroll Expenses - any non-direct expenses not used for direct instruction (utilities, facilities costs, etc.) Expense forms submitted by the facilities listed all expenses in the categories above, including additional levels of detail noting the number and type of personnel and pay dates, descriptions of non-payroll expenses and amounts, etc. Also included were expense or budget requests which were denied or not funded by GaDOE with RTF Grant funds. The audit team combined all expense/budget requests for all facilities for fiscal years 2008-2010 into a single Excel spreadsheet and added additional descriptions in order to roll up expenses (primarily for non-payroll expenses) into general categories. These included general categories such as: "Computers / Software", which audit team included all technology items in addition to PCs, such as internet access fees and network equipment, "Instructional Supplies", which audit team included desks, pencils, notebooks, whiteboards, etc., and "Utilities/Operating", which audit team included property insurance, electricity charges, and other facility costs such as cleaning materials, food and food services, etc. Audit team used resulting information to report total expenses categories for fiscal years 2008-2010 (Exhibit 7) and individual facility expenses for fiscal year 2010 (Appendix G). The special examination was not conducted in accordance with generally accepted government auditing standards (GAGAS), given the timeframe in which the report was needed. We conducted this review in accordance with Performance Audit Division policies and procedures. These policies and procedures require that we plan and perform the engagement to obtain sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions based on our objectives. We believe that the evidence obtained achieves this standard. Residential Treatment Facilities Grant RTF 1 Baxley Wilderness Institute 2 Hillside - Conant School 3 The Bridge 4 Baker's Ferry1 Appendix B Residential Treatment Facilities Receiving Education Funds from GaDOE, Fiscal Years 2007 - 2011 2007 2008 2009 2010 2011 School System Appling County Schools RTF QBE RTF QBE RTF QBE RTF QBE RTF QBE Grant Funds Grant Funds Grant Funds Grant Funds Grant Funds Facility Type Outdoor Therapeutic Program Current Children Non-Profit/For- Location Capacity Served Profit Program Description Baxley 36 M, 14 - 17 Private Non-Profit Outdoor program for juvenile offenders with 24-hour staff secure supervision. Average length of stay: 6 months to 1 year. Atlanta Public Schools PRTF Atlanta 75 M/F, 7 - 17 Private Non-Profit Psychiatric and residential treatment for Georgia children and adolescents with severe emotional, psychological, and behavioral problems. Atlanta Public Schools Therapeutic Residential Program Atlanta 32 M/F, 12 - 17 Private Non-Profit Residential treatment for juvenile status offenders and youth who have been removed from their homes due to abuse, neglect, and/or abandonment. Atlanta Public Schools Therapeutic Residential Program Atlanta N/A 5 Project Adventure1 Baldwin County Schools Outdoor Therapeutic Program Milledgeville Macon Behavioral 6 Health Center3 Bibb County Schools PRTF Macon The Methodist Home 7 Price Educational Center Bibb County Schools Therapeutic Residential Program Macon 8 Georgia Industrial Children's Home Bibb County Schools Therapeutic Residential Program Macon 9 Middle Georgia Wilderness Institute Bleckley County Schools Outdoor Therapeutic Program Cochran 10 KidsPeace Carroll County Schools Therapeutic Residential Program Bowdon Coastal Harbor 11 Treatment Center3 Chatham County Schools PRTF Savannah Bethesda Home for 12 Boys2 Chatham County Schools Therapeutic Residential Program Savannah 13 Devereux Academy Ackerman Cobb County Schools PRTF Kennesaw Girls and Boys Town of 14 Georgia1 DeKalb County Schools Therapeutic Residential Program Decatur 15 Laurel Heights3 DeKalb County Schools PRTF Atlanta 16 Inner Harbour Douglas County Schools PRTF Douglasville 17 Community Center Hope Dublin City School Therapeutic Residential Program Dublin 18 ETN Eckerd Youth Early County Schools Outdoor Therapeutic Program Blakely N/A 125 M/F, 5 - 21 Private For-Profit 73 M/F, 6 - 18 Private Non-Profit Offering mental health, substance abuse and behavioral health care program services to both children and adolescents. Residential program for youth from dependent or neglected backgrounds, including physical, emotional or sexual abuse victims, youth with oppositional/defiant issues, aggressiveness, etc. 60 M/F, 13 - 18 Private Non-Profit Residential care for homeless, abused and neglected adolescents. Average length of stay: 6 months to 2 years. 32 M, 14 - 17 Private Non-Profit 60 M, 11 - 18 Private Non-Profit 132 M/F, 4 - 17 Private For-Profit Outdoor therapeutic program for juvenile offenders with 24hour staff secure supervision. Average length of stay: 6 months to 1 year. Residential treatment for depression, suicidal gesturing, substance abuse, and sexual abuse. Includes residential treatment & residential sexual disorders treatment programs. Treatment for children with behavioral, emotional and/or psychiatric problems, including developmentally delayed children and children with sexually aggressive or abusive behaviors. Average length of stay: 9-12 months. 54 M, 10 - 21 Private Non-Profit Private school and group home for boys. 187 M/F, 10 - 17 Private Non-Profit Treatment programs for youth exhibiting behaviors such as aggressive and/or oppositional behavior, depression, psychotic episodes, self-injurious/suicidal behavior, substance abuse. N/A 121 M/F, 4 - 21 Private For-Profit 108 M/F, 5-17 Private Non-Profit 30 M/F, 12 - 18 Private Non-Profit For children and adolescents with psychiatric and behavioral problems, including mood disorders, selfinjurious and aggressive behaviors, psychotic symptoms, sexually reactive behaviors, etc. For children and adolescents with significant psychiatric illness and impairment in behavioral, cognitive, emotional, familial, and/or social functioning. Faith-based residential program for youth who would be atrisk if returned to the community when released from other institutes, RYDC DJJ facilities, or a Court Service Program. N/A 22 Residential Treatment Facilities Grant Appendix B (continued) Residential Treatment Facilities Receiving Education Funds from GaDOE, Fiscal Years 2007 - 2011 2007 2008 2009 2010 2011 RTF 19 Georgia Baptist Children's Home School System Fulton County Schools 20 Morningstar Services Treatment Glynn County Schools RTF Grant QBE Funds RTF Grant QBE Funds RTF Grant QBE Funds RTF Grant QBE Funds RTF QBE Grant Funds Facility Type Therapeutic Residential Program Therapeutic Residential Program Current Children Non-Profit/For- Location Capacity Served Profit Program Description Palmetto 100 M/F, 6 - 17 Private Non-Profit Faith-based residential program for children with behavioral needs. Includes a maternity home for unwed teen mothers. Brunswick 76 M/F, 7 - 17 Private Non-Profit Residential treatment program serving mentally retarded and severely, emotionally disturbed children, victims of abuse, and self-harm. Average length of stay is 18-24 months. Downing Clark 21 Academy1 Gordon County Schools Therapeutic Residential Program Adairsville N/A 22 George W. Hartmann Center Marietta City Schools Residential Substance Abuse Treatment Marietta 30 M/F, 13 - 18 Private Non-Profit Residential substance abuse program for male and female adolescents between the ages of 13 and 18. 23 Nelson L. Price Treatment Center Marietta City Schools Residential Substance Abuse Treatment Marietta 20 M/F, 12 - 17 Private Non-Profit Faith-based residential substance abuse program. Average length of stay: approximately 9 - 12 months. 24 Good Shepherd Therapeutic Center Meriwether County Schools Therapeutic Residential Program Warm Springs 12 M, 12 -17 Private Non-Profit Faith-based residential farm program for adolescent boys with behavioral problems. 25 Anne Elizabeth Shepherd Home Muscogee County Schools Therapeutic Residential Program Columbus 46 F, 7 - 18 Private Non-Profit Residential program for severely emotionally, behaviorally disturbed females. Project Adventure 26 Covington Campus1 Newton County Schools Outdoor Therapeutic Program Covington Georgia Baptist 27 Children's Home - Campus School Pike County Schools Therapeutic Residential Program Meansville 28 Murphy-Harpst Polk County Schools Therapeutic Residential Program Cedartown Inner Harbour - The 29 Springs1 Polk County Schools Therapeutic Residential Program Rockmart Lighthouse Care 30 Center3 Richmond County Schools PRTF Augusta N/A 96 M/F, 6 - 17 Private Non-Profit Faith-based residential program offering on-site counseling and social workers. 54 M/F, 7 - 18 Private Non-Profit Faith-based residential treatment for children with severe aggression or withdrawal who are unable to attend public schools. N/A 78 M/F, 9 - 18 Private For-Profit Residential treatment for severely emotionally disturbed youth with mood, behavior, and anxiety disorders. 31 Augusta A & D Richmond County Schools Residential Substance Abuse Treatment Augusta 16 M, 13 - 17 Private Non-Profit Residential substance abuse program for DJJ-placed youth. 32 Georgia Center3 Taylor County Schools 33 Bradfield Center Academy - Ault Troup County Schools 34 Beech Creek OTP1 Troup County Schools Therapeutic Residential Program Reynolds Therapeutic Residential Program LaGrange Outdoor Therapeutic Program LaGrange 60 M/F, 10 - 17 Private For-Profit 45 M, 9 - 17 Private Non-Profit Residential program for youth with emotional and behavioral issues. Residential program for severely emotionally and behaviorally disturbed males with documented histories of sexual aggression. N/A 23 35 ELM Eckerd Youth2 Union County Schools Outdoor Therapeutic Program Suches 60 M/F, 10 - 18 Private Non-Profit Outdoor therapeutic program for youth with behavioral problems, addiction, depression, etc. RTFs operating as programs: RTF programs do not directly receive QBE allotments. All other RTFs operate as schools within their respective school systems; with school facility codes, reporting AYP and testing, etc. 1Closed facilities (according to GaDOE): Baker's Ferry (2010), Project Adventure - Baldwin County (2009), Girls and Boys Town of Georgia (2008), ETN Eckerd Youth (2009), Downing Clark Academy (2010), Project Adventure - Covington (2010), Inner Harbour - The Springs (2009), Beech Creek OTP (2007). 2Still in operation but no longer receiving QBE/RTF Grant funds as Georgia schools. 3Private For-Profit Facilities. All other RTFs are Private Non-Profit Facilities. Source: GaDOE RTF Grant Budgets and School Address Information, RTF Program Websites, DFCS RBWO Provider List, DHS 2009 Cost Report, Office of Regulatory Services (ORS) Facility Listings Appendix C Residential Treatment Facilities Grant Residential Treatment Facility (RTF) Grant Awards and Expenditures, Fiscal Years 2007-2011 RTF 2007 2008 2009 2010 2011 Award Expended Variance Award Expended Variance Award Expended Variance Award Expended Variance Award 2007-2010 Totals Award Expended Variance Baxley Wilderness Institute $0 $0 $0 $250,623 $250,623 $0 $191,124 $191,124 $0 $36,545 $36,545 $0 $35,690 $478,292 $478,292 $0 Hillside - Conant School $208,581 $208,581 $0 $507,568 $507,568 $0 $561,401 $561,401 $0 $267,029 $267,029 $0 $259,458 $1,544,579 $1,544,579 $0 The Bridge $35,642 $35,642 $0 $144,398 $144,398 $0 $316,689 $316,689 $0 $54,531 $54,531 $0 $62,155 $551,260 $551,260 $0 Baker's Ferry $0 $0 $0 $60,516 $60,516 $0 $0 $0 $0 $0 $0 $0 $0 $60,516 $60,516 $0 Project Adventure $45,717 $45,717 $0 $30,760 $30,760 $0 $38,028 $38,028 $0 $0 $0 $0 $0 $114,505 $114,505 $0 Macon Behavioral Health Center $85,710 $85,710 $0 $53,235 $53,235 $0 $231,674 $231,674 $0 $461,041 $461,041 $0 $351,817 $831,660 $831,660 $0 The Methodist Home - Price Educ Ctr $18,166 $18,166 $0 $72,764 $72,764 $0 $5,322 $5,322 $0 $38,214 $37,149 $1,065 $53,286 $134,466 $133,401 $1,065 Georgia Industrial Children's HomeP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,310 $0 $0 $0 Middle Georgia Wilderness Institute $0 $0 $0 $235,927 $206,666 $29,261 $277,215 $277,215 $0 $64,682 $64,682 $0 $53,117 $577,824 $548,563 $29,261 KidsPeace $0 $0 $0 $0 $0 $0 $0 $0 $0 $227,255 $204,384 $22,871 $298,327 $227,255 $204,384 $22,871 Coastal Harbor Treatment Center $51,127 $51,127 $0 $5,734 $5,585 $149 $0 $0 $0 $61,887 $32,146 $29,741 $123,766 $118,748 $88,858 $29,890 Bethesda Home for Boys $5,977 $5,977 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $5,977 $5,977 $0 Devereux Ackerman Academy $6,584 $6,584 $0 $367,155 $367,155 $0 $128,050 $128,050 $0 $493,194 $493,194 $0 $540,155 $994,983 $994,983 $0 Girls and Boys Town of Georgia1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Laurel Heights $74,929 $74,929 $0 $21,409 $21,409 $0 $13,492 $13,492 $0 $98,235 $98,235 $0 $114,826 $208,065 $208,065 $0 Inner Harbour2 $0 $0 $0 $593,012 $593,012 $0 $717,684 $717,684 $0 $477,859 $477,576 $284 $523,098 $1,788,555 $1,788,272 $284 Community Hope Center3 $0 $0 $0 $164,322 $164,322 $0 $159,446 $144,065 $15,381 $82,319 $82,319 $0 $75,449 $406,087 $390,706 $15,381 ETN Eckerd Youth $14,840 $14,840 $0 $175,399 $175,399 $0 $85,892 $85,892 $0 $0 $0 $0 $0 $276,131 $276,131 $0 Georgia Baptist Children's Home $22,851 $22,851 $0 $183,873 $108,917 $74,956 $177,368 $165,354 $12,014 $69,907 $69,907 $0 $39,523 $453,999 $367,029 $86,970 Morningstar Treatment Services $0 $0 $0 $197,512 $197,512 $0 $34,392 $34,392 $0 $353,441 $295,479 $57,962 $353,545 $585,345 $527,383 $57,962 Downing Clark Academy $0 $0 $0 $128,901 $128,901 $0 $195,315 $195,315 $0 $145,391 $92,905 $52,486 $0 $469,607 $417,121 $52,486 George W. Hartmann Center $44,764 $44,764 $0 $105,045 $103,730 $1,315 $39,868 $39,868 $0 $31,931 $31,882 $49 $22,561 $221,608 $220,244 $1,364 Nelson L. Price Treatment Center $68,114 $68,114 $0 $234,594 $134,565 $100,029 $151,178 $139,336 $11,842 $6,918 $6,918 $0 $1,970 $460,804 $348,933 $111,871 Good Shepherd Therapeutic Center $43,224 $43,224 $0 $122,400 $110,499 $11,901 $81,387 $81,387 $0 $4,923 $4,923 $0 $1,378 $251,934 $240,033 $11,901 Anne Elizabeth Shepherd HomeP $47,844 $47,844 $0 $8,653 $8,653 $0 $93,495 $93,495 $0 $7,626 $7,626 $0 $6,414 $157,618 $157,618 $0 Project Adventure - Covington Campus $96,867 $96,867 $0 $45,344 $45,344 $0 $9,502 $9,502 $0 $61,988 $60,163 $1,825 $0 $213,701 $211,876 $1,825 Georgia Baptist - Campus SchoolP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $4,522 $0 $0 $0 Murphy-Harpst $16,636 $16,636 $0 $32,801 $32,801 $0 $17,482 $17,482 $0 $140,736 $96,671 $44,065 $129,780 $207,655 $163,590 $44,065 Inner Harbour - The Springs $246,928 $246,928 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $246,928 $246,928 $0 Lighthouse Care Center4 $68,169 $68,169 $0 $32,164 $32,161 $3 $7,792 $7,790 $2 $395,335 $395,335 $0 $59,475 $503,460 $503,455 $5 Augusta A & D $0 $0 $0 $82,231 $82,231 $0 $58,612 $58,612 $0 $22,573 $20,721 $1,852 $107,023 $163,416 $161,564 $1,852 Georgia Center $160,770 $160,770 $0 $43,107 $43,107 $0 $31,922 $31,922 $0 $280,526 $280,526 $0 $238,807 $516,325 $516,325 $0 Bradfield Center - Ault Academy5 $54,634 $54,634 $0 $100,553 $100,553 $0 $186,343 $186,343 $0 $67,879 $56,883 $10,996 $100,035 $409,409 $398,413 $10,996 Beech Creek OTP6 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ELM Eckerd Youth $11,587 $11,587 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $11,587 $11,587 $0 Totals $1,429,661 $1,429,661 $0 $4,000,000 $3,782,386 $217,614 $3,810,673 $3,771,434 $39,239 $3,951,965 $3,728,770 $223,196 $3,560,487 $13,192,299 $12,712,251 $480,049 PFacilities operating as programs - there are no QBE allotments for programs. Programs receive their educational support directly from the local school system and all students are reported as students of this system. 1Girls and Boys Town: Earned QBE funds for FY08 only; never received an RTF Grant award. 2Inner Harbour: FY08 included $223,585 from the RTF grant formula plus an additional redistribution of $369,427 for a total FY08 award of $593,012. FY10 includes $284 to be shown as an expenditure in FY11. 3Community Hope Center: FY08 award included $105, 376 plus an additional $58,946 redistributed from RTF Grant funds for a total of $164,322. 4Lighthouse Care Center: FY10 formula earnings equaled $53,492; facility received an additional appropriation of $341,843 from the Revenue Shortfall Reserve Fund for K-12 to correct for FTE errors the previous year for a total award of $359,335. 5Bradfield Center: $10,996 for FY10 to be shown as an expenditure in FY11. 6Beech Creek OTP: Earned QBE funds for FY07 only; never received an RTF Grant award. Source: GaDOE Budget Documents and RTF Invoices 24 Residential Treatment Facilities Grant Appendix D Quality Basic Education (QBE) Formula Allotments by RTF, Fiscal Years 2007-2011 RTF 2007 Direct FTEs Instruction1 Total QBE FTEs 2008 Direct Instruction1 2009 2010 Direct Direct Total QBE FTEs Instruction1 Total QBE FTEs Instruction1 Total QBE FTEs2 2011 Direct Instruction1 Total QBE 2007-2011 Totals FTEs Direct Instruction Total QBE Baxley Wilderness Institute 0 $0 $0 31 $106,672 $125,129 23 $59,764 $122,528 28 $76,462 $145,112 28 $78,723 $149,102 110 $321,621 $541,871 Hillside - Conant School 62 $397,979 $434,596 73 $498,962 $595,961 73 $444,674 $540,666 65 $399,139 $493,534 65 $406,440 $502,167 338 $2,147,194 $2,566,924 The Bridge 33 $201,099 $220,952 23 $121,822 $197,619 32 $97,374 $179,290 17 $98,397 $169,795 17 $97,366 $168,096 122 $616,058 $935,752 Baker's Ferry 0 $0 $0 3 $12,829 $14,598 0 $0 $0 0 $0 $0 0 $0 $0 3 $12,829 $14,598 Project Adventure 22 $69,406 $82,031 20 $54,951 $66,601 8 $22,728 $76,572 0 $0 $0 0 $0 $0 50 $147,085 $225,204 Macon Behavioral Health Center 92 $667,252 $725,778 89 $773,799 $831,594 98 $778,783 $907,190 85 $602,092 $731,896 85 $551,120 $673,519 449 $3,373,046 $3,869,977 The Methodist Home - Price Educ Ctr 15 $130,980 $140,178 18 $155,633 $166,633 12 $63,190 $119,594 19 $81,882 $145,028 19 $83,472 $147,180 83 $515,157 $718,613 Georgia Industrial Children's HomeP 0 $0 $0 0 $0 $0 0 $0 $0 0 $0 $0 36 $0 $0 36 $0 $0 Middle Georgia Wilderness Institute 0 $0 $0 28 $84,630 $101,039 33 $106,997 $126,331 30 $81,644 $99,527 30 $83,207 $100,579 121 $356,478 $427,476 KidsPeace 0 $0 $0 0 $0 $0 0 $0 $0 56 $455,974 $541,076 56 $467,329 $553,842 112 $923,303 $1,094,918 Coastal Harbor Treatment Center 47 $244,722 $272,844 13 $96,896 $187,968 15 $107,381 $197,521 23 $179,993 $265,830 23 $193,879 $285,692 121 $822,871 $1,209,855 Bethesda Home for Boys3 9 N/A $55,740 6 $19,627 $104,639 1 $3,525 $91,640 1 $2,760 $71,331 1 $2,981 $77,178 18 $28,893 $400,528 Devereux Ackerman Academy 69 $706,443 $750,250 111 $628,325 $749,469 101 $654,967 $769,116 93 $773,253 $906,767 93 $846,152 $988,230 467 $3,609,140 $4,163,832 Girls and Boys Town of Georgia 0 $0 $0 12 $58,010 $187,317 0 $0 $0 0 $0 $0 0 $0 $0 12 $58,010 $187,317 Laurel Heights 94 $389,793 $445,885 37 $232,936 $255,695 32 $162,452 $181,986 27 $176,446 $193,245 27 $179,874 $195,385 217 $1,141,501 $1,272,196 Inner Harbour 80 $592,494 $640,626 84 $677,114 $729,123 110 $736,871 $861,814 98 $744,928 $874,396 98 $819,432 $957,691 470 $3,570,839 $4,063,650 Community Hope Center 0 $0 $0 22 $46,109 $58,946 18 $54,273 $113,934 16 $112,683 $272,646 16 $118,190 $285,689 72 $331,255 $731,215 ETN Eckerd Youth 6 $73,257 $81,493 25 $112,802 $199,291 21 $98,008 $184,537 0 $0 $0 0 $0 $0 52 $284,067 $465,321 Georgia Baptist Children's Home 10 $69,056 $74,736 10 $54,357 $60,161 17 $115,602 $125,502 11 $60,735 $67,129 11 $61,912 $67,871 59 $361,662 $395,399 Morningstar Treatment Services 41 $432,147 $457,621 58 $598,321 $634,943 53 $522,065 $615,813 44 $546,042 $650,088 44 $553,827 $658,921 240 $2,652,402 $3,017,386 Downing Clark Academy 0 $0 $0 37 $180,525 $202,264 46 $202,075 $277,746 38 $244,995 $330,172 38 $289,736 $387,729 159 $917,331 $1,197,911 George W. Hartmann Center 2 $10,255 $11,435 13 $44,419 $53,490 17 $41,803 $112,580 10 $34,864 $128,388 10 $35,342 $130,105 52 $166,683 $435,998 Nelson L. Price Treatment Center 10 $18,371 $24,051 6 $22,556 $26,910 4 $9,631 $70,665 1 $3,079 $79,793 1 $3,086 $79,990 22 $56,723 $281,409 Good Shepherd Therapeutic Center 9 $17,970 $23,119 9 $18,808 $24,153 4 $8,149 $10,504 1 $2,119 $2,709 1 $2,159 $2,729 24 $49,205 $63,214 Anne Elizabeth Shepherd HomeP 26 $0 $0 26 $0 $0 40 $0 $0 43 $0 $0 61 $0 $0 196 $0 $0 Project Adventure - Covington Campus 63 $240,412 $278,430 56 $245,476 $282,138 35 $185,047 $209,802 34 $106,947 $178,454 34 $134,318 $220,736 222 $912,200 $1,169,560 Georgia Baptist - Campus SchoolP 0 $0 $0 0 $0 $0 0 $0 $0 0 $0 $0 40 $0 $0 40 $0 $0 Murphy-Harpst 34 $210,684 $230,346 52 $411,753 $443,112 45 $252,025 $339,937 48 $191,845 $221,936 48 $203,300 $233,985 227 $1,269,607 $1,469,316 Inner Harbour - The Springs 67 $188,011 $225,966 0 $0 $0 0 $0 $0 0 $0 $0 0 $0 $0 67 $188,011 $225,966 Lighthouse Care Center 68 $315,110 $358,586 62 $299,631 $401,557 23 $148,782 $165,427 47 $164,492 $193,841 47 $167,651 $247,958 247 $1,095,666 $1,367,369 Augusta A & D 0 $0 $0 23 $78,416 $92,683 18 $37,367 $48,376 27 $91,413 $108,258 27 $93,167 $161,690 95 $300,363 $411,007 Georgia Center 49 $362,812 $391,143 66 $466,030 $504,788 50 $393,701 $423,077 42 $366,772 $393,304 42 $374,090 $400,820 249 $1,963,405 $2,113,132 Bradfield Center - Ault Academy 38 $213,958 $241,144 34 $192,896 $218,264 37 $150,731 $261,305 34 $118,242 $205,576 34 $156,705 $268,401 177 $832,532 $1,194,690 Beech Creek OTP 5 $19,362 $22,370 0 $0 $0 0 $0 $0 0 $0 $0 0 $0 $0 5 $19,362 $22,370 ELM Eckerd Youth 6 $18,380 $21,801 0 $0 $0 0 $0 $0 0 $0 $0 0 $0 $0 6 $18,380 $21,801 Totals 957 $5,589,953 $6,211,121 1,047 $6,294,305 $7,516,085 966 $5,457,965 $7,133,453 938 $5,717,198 $7,469,831 1,032 $6,003,458 $7,945,285 4,940 $29,062,879 $36,275,775 PFacilities operating as programs - there are no QBE allotments for programs. Programs receive their educational support directly from the local school system and all students are reported as students of this system. 1Direct Instruction funds are included in the Total QBE amount. Direct Instruction funds are those earned for teacher salaries and benefits, classroom consumables, textbooks, etc. and are directly tied to the number and type of FTEs served. Additional indirect funds, along with Direct Instruction funds, make up the Total QBE allotment. Indirect funds are not solely based on the number or type of FTEs served, but may also depend on the size and makeup of the school district. The indirect portion of the QBE funding formula includes funds for administrative personnel (principals, assistant principals, psychologists, social workers, secretaries), facility maintenance and operations, staff development, 20 days additional instruction, etc. 2Initial budgeted allotment used for FY11 as the midterm adjustment has not occurred. 3Bethesda received an RTF Grant award for FY07 but the amount of QBE funds earned in Direct Instruction for that year is unknown. Total QBE amount shown is from State Board of Education RTF Grant formula calculations. Source: GaDOE QBE Allotment Sheets 25 K in d e rg a rte n P rim ary G rades (1-3) Upper E lem entary (4-5) M iddle G rades (6-8) High S chool (9-12) V ocational Lab(9-12) Rem edial E ducation P gm G eneral E ducation Total G eneral E ducation P ercentage S tudents w ith Disab Cat I S tudents w ith Disab Cat II S tudents w ith Disab Cat III S tudents w ith Disab Cat IV S tudents w ith Disab Cat V S tudents w ith Disabilities Total S tudents w ith Disabilities P ercentage Total FTE s Actual Q BE E arned for Direct I n s tru c ti o n Actual Q BE E arned per FTE Q B E e a rne d if a ll FTE s s e rv e d a t FY1 0 S tude nts with D is a bilitie s C a te gory III w e ight ($ 9 ,6 6 6 .6 2 pe r FTE) Difference from actual earnings % increase in funds earned from Q BE form ula Residential Treatment Facilities Grant Appendix E PRTF QBE Earnings Per FTE, Fiscal Year 2010 Actual QBE Allotment Compared to Allotments for FTEs at Students with Disabilities Category III Funding Levels1 General Education/Non-Special Education FTEs Special Education FTEs PRTF Hillside - Conant School 3 3 11 12 29 45% 1 1 34 36 55% 65 $399,139 $6,141 $628,330 $229,191 57% Macon Behavioral Health Center 2 12 30 2 46 54% 2 1 33 3 39 46% 85 $602,092 $7,083 $821,663 $219,571 36% Coastal Harbor Treatment Center 11 3 5 10 43% 1 1 11 13 57% 23 $179,993 $7,826 $222,332 $42,339 24% Devereux Ackerman Academy 1 12 25 2 40 43% 3 49 1 53 57% 93 $773,253 $8,315 $898,996 $125,743 16% Laurel Heights 1 3 3 1 1 9 33% 3 15 18 67% 27 $176,446 $6,535 $260,999 $84,553 48% Inner Harbour 2 2 12 25 41 42% 3 3 51 57 58% 98 $744,928 $7,601 $947,329 $202,401 27% Lighthouse Care Center 9 27 36 77% 3 8 11 23% 47 $164,492 $3,500 $454,331 $289,839 176% Total 1 9 12 60 125 2 2 211 48% 10 12 201 1 3 227 52% 438 $3,040,343 $6,941 $4,233,980 $1,193,637 39% Percentage of Total 0.2% 2.1% 2.7% 13.7% 28.5% 0.5% 0.5% 48.2% 2.3% 2.7% 45.9% 0.2% 0.7% 51.8% 100% 1Macon Behavioral Health, Devereux, Laurel Heights, and Lighthouse operate additional treatment programs other than their PRTF programs. These programs may serve children and adolescents who are less severe than those placed in the PRTF program. Source: GaDOE QBE Allotment Sheets 26 Appendix F Residential Treatment Facilities Grant Fiscal Year 2010 Comparison of RTF Grant Funds and School System Local Revenues Per-FTE RTF1 RTF Grant RTF Grant FTEs Amount per FTE School System2 FTEs3 Local Revenues4 Local Revenues per FTE RTF Grant Per FTE Compared to Local Revenues Per FTE RTF Grant Less than RTF Grant More than Local System Local System Revenues Revenues The Bridge 17 $54,531 $3,208 Atlanta Public Schools 47,865 $378,290,317 $7,903 -$4,696 Hillside - Conant School 65 $267,029 $4,108 Atlanta Public Schools 47,865 $378,290,317 $7,903 -$3,795 George W. Hartmann Center 10 $31,931 $3,193 Marietta City Schools 7,991 $35,849,457 $4,486 -$1,293 Augusta A & D 27 $22,573 $836 Richmond County Schools 31,272 $60,874,949 $1,947 -$1,111 Baxley Wilderness Institute 28 $36,545 $1,305 Appling County Schools 3,311 $6,477,028 $1,956 -$651 Bradfield Center - Ault Academy 34 $67,879 $1,996 Troup County Schools 12,206 $30,682,079 $2,514 -$517 Laurel Heights 27 $98,235 $3,638 DeKalb County Schools 97,663 $388,180,593 $3,975 -$336 The Methodist Home - Price Ed Center 19 $38,214 $2,011 Bibb County Schools 24,359 $56,530,810 $2,321 -$309 Coastal Harbor Treatment Center 23 $61,887 $2,691 Chatham County Schools 33,232 $99,300,461 $2,988 -$297 Project Adventure - Covington Campus 34 $61,988 $1,823 Newton County Schools 19,097 $34,346,946 $1,799 $25 Middle Georgia Wilderness Institute 30 $64,682 $2,156 Bleckley County Schools 2,251 $2,421,174 $1,076 $1,080 Murphy-Harpst 48 $140,736 $2,932 Polk County Schools 7,358 $10,231,563 $1,391 $1,541 Georgia Baptist Children's Home 11 $69,907 $6,355 Fulton County Schools 89,548 $424,472,267 $4,740 $1,615 Downing Clark Academy 38 $145,391 $3,826 Gordon County Schools 6,583 $11,474,473 $1,743 $2,083 Devereux Ackerman Academy 93 $493,194 $5,303 Cobb County Schools 108,354 $339,795,297 $3,136 $2,167 KidsPeace 56 $227,255 $4,058 Carroll County Schools 14,266 $26,262,660 $1,841 $2,217 Nelson L. Price Treatment Center 1 $6,918 $6,918 Marietta City Schools 7,991 $35,849,457 $4,486 $2,432 Inner Harbour 98 $477,859 $4,876 Douglas County Schools 24,917 $54,320,887 $2,180 $2,696 Good Shepherd Therapeutic Center 1 $4,923 $4,923 Meriwether County Schools 3,070 $6,235,679 $2,031 $2,892 Community Hope Center 16 $82,319 $5,145 Dublin City Schools 2,650 $5,928,195 $2,237 $2,908 Macon Behavioral Health Center 85 $461,041 $5,424 Bibb County Schools 24,359 $56,530,810 $2,321 $3,103 Morningstar Treatment Services 44 $353,441 $8,033 Glynn County Schools 12,327 $51,173,938 $4,151 $3,881 Georgia Center 42 $280,526 $6,679 Taylor County Schools 1,499 $1,768,157 $1,180 $5,500 Lighthouse Care Center5 47 $395,335 $8,411 Richmond County Schools 31,272 $60,874,949 $1,947 $6,465 Totals 894 $3,944,339 $4,412 549,8196 $2,024,616,9286 $3,682 $730 1Two facilities were not included in the above analysis: (1) Anne Elizabeth Shepherd Home, although receiving RTF Grant funds for fiscal year 2010, is not included in the above calculations because it is served by Muscogee County Schools as a program and does not directly earn QBE funds. (2) Bethesda Home for Boys received a QBE allotment for fiscal year 2010 but did not receive RTF Grant funds. 2School Systems listed are the systems in which the facilities reside. 3Adjusted for RTF FTEs, which are included in system FTEs. 4The local funds provided to the school system. This amount represents the funds above the required 5 mill share. 5Lighthouse received an extra supplementary award in FY10 of $341,843 for prior year FTE reporting errors. This additional award increased the amount per-FTE earned under the RTF Grant. 6Unduplicated system totals. Several systems serve multiple RTFs; system FTEs and funds counted only once. Source: GaDOE QBE Allotment Sheets and Fiscal Year 2010 School System Revenue Reports 27 Residential Treatment Facilities Grant Appendix G Requests for Reimbursement with RTF Grant Funds Fiscal Year 2010 Expenses by Category Administrative Computers Instructional Textbooks Utilities / Travel RTF Devereux Ackerman Academy Inner Harbour Macon Behavioral Health Center Lighthouse Care Center Georgia Center Morningstar Treatment Services Hillside - Conant School KidsPeace Laurel Heights Murphy-Harpst Downing Clark Academy Community Hope Center Georgia Baptist Children's Home Middle Georgia Wilderness Institute Bradfield Center - Ault Academy The Bridge Project Adventure - Covington Campus Baxley Wilderness Institute The Methodist Home - Price Educ Ctr Coastal Harbor Treatment Center George W. Hartmann Center Augusta A & D Anne Elizabeth Shepherd Home Nelson L. Price Treatment Center Good Shepherd Therapeutic Center Total Source: GaDOE RTF Invoices Teachers $447,450 $288,490 $450,659 $117,933 $165,876 $78,847 $267,029 $159,692 $52,693 $92,905 $76,526 $70,341 $48,571 $67,879 $60,412 $60,164 $39,646 $37,989 $19,899 $5,639 $7,418 $4,923 $2,620,981 Personnel Paraprofessionals / Software $11,647 $188,467 $9,106 $185,178 $30,812 $64,470 $65,521 $206,386 $2,065 $91,941 $17,495 $1,879 $2,885 $10,683 $21,208 $362,796 $6,233 $24,588 $50 $510,974 $66,842 Supplies $16,290 $283 $5,057 $4,878 $6,324 $1,215 $487 $20,207 $3,510 $806 $1,309 $60,368 / Books Operating / Other Total $17,803 $493,189 $477,240 $464,822 $65,363 $399,286 $295,867 $3,050 $253 $295,479 $267,029 $9,174 $18,023 $204,384 $44,113 $105,009 $630 $96,671 $92,905 $87,209 $70,341 $69,779 $67,879 $60,412 $60,164 $39,646 $38,476 $5,706 $32,146 $3,481 $302 $31,881 $20,755 $678 $7,626 $7,418 $4,923 $80,276 $69,043 $19,256 $3,790,536 28 Appendix H Residential Treatment Facilities Grant Fiscal Year 2010 RTF Grant / QBE Funds Per FTE RTFs1 School System 2010 QBE FTEs Direct Instruction Funds2 Indirect Instruction Funds3 Total QBE Funds RTF Grant Direct Instruction Per FTE2 RTF Grant + Direct Per FTE Instruction Total QBE Funds Per FTE3 RTF Grant + Total QBE Per FTE Morningstar Treatment Services Glynn County Schools 44 $546,042 $104,046 $650,088 $353,441 $899,483 $20,443 $1,003,529 $22,807 Georgia Center Taylor County Schools 42 $366,772 $26,532 $393,304 $280,526 $647,298 $15,412 $673,830 $16,044 Devereux Ackerman Academy4 Cobb County Schools 93 $773,253 $133,514 $906,767 $493,194 $1,266,447 $13,618 $1,399,961 $15,053 Macon Behavioral Health Center4 Bibb County Schools 85 $602,092 $129,804 $731,896 $461,041 $1,063,133 $12,507 $1,192,937 $14,035 Inner Harbour4 Douglas County Schools 98 $744,928 $129,468 $874,396 $477,859 $1,222,787 $12,477 $1,352,255 $13,799 KidsPeace Carroll County Schools 56 $455,974 $85,102 $541,076 $227,255 $683,229 $12,201 $768,331 $13,720 Community Hope Center Dublin City School 16 $112,683 $159,963 $272,646 $82,319 $195,002 $12,188 $354,965 $22,185 Lighthouse Care Center4 Richmond County Schools 47 $164,492 $29,349 $193,841 $395,335 $559,827 $11,911 $589,176 $12,536 Georgia Baptist Children's Home Fulton County Schools 11 $60,735 $6,394 $67,129 $69,907 $130,642 $11,877 $137,036 $12,458 Coastal Harbor Treatment Center4 Chatham County Schools 23 $179,993 $85,837 $265,830 $61,887 $241,880 $10,517 $327,717 $14,249 Downing Clark Academy Gordon County Schools 38 $244,995 $85,177 $330,172 $145,391 $390,386 $10,273 $475,563 $12,515 Hillside - Conant School4 Atlanta Public Schools 65 $399,139 $94,395 $493,534 $267,029 $666,168 $10,249 $760,563 $11,701 Laurel Heights4 DeKalb County Schools 27 $176,446 $16,799 $193,245 $98,235 $274,681 $10,173 $291,480 $10,796 The Bridge Atlanta Public Schools 17 $98,397 $71,398 $169,795 $54,531 $152,928 $8,996 $224,326 $13,196 Murphy-Harpst Polk County Schools 48 $191,845 $30,091 $221,936 $140,736 $332,581 $6,929 $362,672 $7,556 George W. Hartmann Center Marietta City Schools 10 $34,864 $93,524 $128,388 $31,931 $66,795 $6,679 $160,319 $16,032 The Methodist Home - Price Ed Center Bibb County Schools 19 $81,882 $63,146 $145,028 $38,214 $120,096 $6,321 $183,242 $9,644 Bradfield Center - Ault Academy Troup County Schools 34 $118,242 $87,334 $205,576 $67,879 $186,121 $5,474 $273,455 $8,043 Project Adventure - Covington Campus Newton County Schools 34 $106,947 $71,507 $178,454 $61,988 $168,935 $4,969 $240,442 $7,072 Middle Georgia Wilderness Institute Bleckley County Schools 30 $81,644 $17,883 $99,527 $64,682 $146,326 $4,878 $164,209 $5,474 Augusta A & D Richmond County Schools 27 $91,413 $16,845 $108,258 $22,573 $113,986 $4,222 $130,831 $4,846 Baxley Wilderness Institute Appling County Schools 28 $76,462 $68,650 $145,112 $36,545 $113,007 $4,036 $181,657 $6,488 Totals: 892 $5,709,240 $1,606,758 $7,315,998 $3,932,498 $9,641,738 $10,809 $11,248,496 $12,610 1Some RTFs, although receiving RTF Grant and/or QBE funds in fiscal year 2010, were not included in per-FTE analysis: (1) Anne Elizabeth Shepherd Home is served by Muscogee County Schools as a program and does not directly earn QBE funds, (2) Bethesda Home for Boys (Chatham County Schools), (3) Nelson L. Price Treatment Center (Marietta City Schools), and (4) Good Shepherd Therapeutic Center (Meriwether County Schools) were not included because each facility served 1 FTE each for fiscal year 2010. 2QBE formula funds earned for Direct Instruction include those for direct classroom expenses, including teacher salaries and benefits, classroom consumables, textbooks, travel, etc. These funds are directly based on the number and type of FTEs served by the school. 3Includes all remaining QBE formula funds after Direct Instruction allotments. This includes funds earned for Indirect Instruction expenses such as administration (principals, assistant principals, psychologists, social workers, secretaries), facility maintenance and operations, staff development, 20 days additional instruction, etc, as well as any other additional state categorical funds or adjustments provided as part of QBE. These funds may be based on additional factors other than the number of school FTEs, such as school system size. 4PRTF facilities. Source: GaDOE QBE Allotment Sheets and RTF Budget Documents 29 Residential Treatment Facilities Grant Appendix I RTFs1 Fiscal Years 2007-2010 Total RTF Grant / QBE Funds Per FTE 2007-2010 QBE Direct Instruction Per FTE2 School System Direct Instruction Indirect Instruction Total QBE FTEs Funds2 Funds3 Funds RTF Grant Funds RTF Grant + Direct Instruction Per FTE Total QBE Funds Per FTE3 RTF Grant + Total QBE Per FTE Nelson L. Price Treatment Center Marietta City Schools 21 $53,637 $147,782 $201,419 $460,804 $514,441 $24,497 $662,223 $31,534 Baker's Ferry Atlanta Public Schools 3 $12,829 $1,769 $14,598 $60,516 $73,345 $24,448 $75,114 $25,038 Georgia Baptist Children's Home Fulton County Schools 48 $299,750 $27,778 $327,528 $453,999 $753,749 $15,703 $781,527 $16,282 Morningstar Treatment Services Glynn County Schools 196 $2,098,575 $259,890 $2,358,465 $585,345 $2,683,920 $13,693 $2,943,810 $15,019 Good Shepherd Therapeutic Center Meriwether County Schools 23 $47,046 $13,439 $60,485 $251,934 $298,980 $12,999 $312,419 $13,583 Inner Harbour4 Douglas County Schools 372 $2,751,407 $354,552 $3,105,959 $1,788,555 $4,539,962 $12,204 $4,894,514 $13,157 KidsPeace Carroll County Schools 56 $455,974 $85,102 $541,076 $227,255 $683,229 $12,201 $768,331 $13,720 Hillside - Conant School4 Atlanta Public Schools 273 $1,740,754 $324,003 $2,064,757 $1,544,579 $3,285,333 $12,034 $3,609,336 $13,221 Community Hope Center Dublin City School 56 $213,065 $232,461 $445,526 $406,087 $619,152 $11,056 $851,613 $15,207 ETN Eckerd Youth Early County Schools 52 $284,067 $181,254 $465,321 $276,131 $560,198 $10,773 $741,452 $14,259 The Bridge Atlanta Public Schools 105 $518,692 $248,964 $767,656 $551,260 $1,069,952 $10,190 $1,318,916 $12,561 Georgia Center Taylor County Schools 207 $1,589,315 $122,997 $1,712,312 $516,325 $2,105,640 $10,172 $2,228,637 $10,766 Devereux Ackerman Academy4 Cobb County Schools 374 $2,762,988 $412,614 $3,175,602 $994,983 $3,757,971 $10,048 $4,170,585 $11,151 Macon Behavioral Health Center4 Bibb County Schools 364 $2,821,926 $374,532 $3,196,458 $831,660 $3,653,586 $10,037 $4,028,118 $11,066 Middle Georgia Wilderness Institute Bleckley County Schools 91 $273,271 $53,626 $326,897 $577,824 $851,095 $9,353 $904,721 $9,942 Downing Clark Academy Gordon County Schools 121 $627,595 $182,587 $810,182 $469,607 $1,097,202 $9,068 $1,279,789 $10,577 The Methodist Home - Price Educational Center Bibb County Schools 64 $431,685 $139,748 $571,433 $134,466 $566,151 $8,846 $705,899 $11,030 Baxley Wilderness Institute Appling County Schools 82 $242,898 $149,871 $392,769 $478,292 $721,190 $8,795 $871,061 $10,623 George W. Hartmann Center Marietta City Schools 42 $131,341 $174,552 $305,893 $221,608 $352,949 $8,404 $527,501 $12,560 Coastal Harbor Treatment Center4 Chatham County Schools 98 $628,992 $295,171 $924,163 $118,748 $747,740 $7,630 $1,042,911 $10,642 Bradfield Center - Ault Academy Troup County Schools 143 $675,827 $250,462 $926,289 $409,409 $1,085,236 $7,589 $1,335,698 $9,341 Lighthouse Care Center4 Richmond County Schools 200 $928,015 $191,396 $1,119,411 $503,460 $1,431,475 $7,157 $1,622,871 $8,114 Murphy-Harpst Polk County Schools 179 $1,066,307 $169,024 $1,235,331 $207,655 $1,273,962 $7,117 $1,442,986 $8,061 Inner Harbour - The Springs Polk County Schools 67 $188,011 $37,955 $225,966 $246,928 $434,939 $6,492 $472,894 $7,058 Laurel Heights4 DeKalb County Schools 190 $961,627 $115,184 $1,076,811 $208,065 $1,169,692 $6,156 $1,284,876 $6,763 Augusta A & D Richmond County Schools 68 $207,196 $42,121 $249,317 $163,416 $370,612 $5,450 $412,733 $6,070 Project Adventure - Covington Campus Newton County Schools 188 $777,882 $170,942 $948,824 $213,701 $991,583 $5,274 $1,162,525 $6,184 Project Adventure Baldwin County Schools 50 $147,085 $78,119 $225,204 $114,505 $261,590 $5,232 $339,709 $6,794 ELM Eckerd Youth Union County Schools 6 $18,380 $3,421 $21,801 $11,587 $29,967 $4,995 $33,388 $5,565 Girls and Boys Town of Georgia6 DeKalb County Schools 12 $58,010 $129,307 $187,317 $0 $58,010 $4,834 $187,317 $15,610 Beech Creek OTP6 Troup County Schools 5 $19,362 $3,008 $22,370 $0 $19,362 $3,872 $22,370 $4,474 Bethesda Home for Boys5 Chatham County Schools 17 $25,912 $297,438 $323,350 $5,977 $31,889 $1,876 $329,327 $19,372 Totals 3,773 $23,059,421 $5,271,069 $28,330,490 $13,034,681 $36,094,102 $9,566 $41,365,171 $10,963 1One RTF was not included in analysis, Anne Elizabeth Shepherd Home, although receiving RTF Grant funds all four years, was not included in per-FTE calculations because it is served by Muscogee County Schools as a program and does not directly earn QBE funds. 2QBE formula funds earned for Direct Instruction include those for direct classroom expenses, including teacher salaries and benefits, classroom consumables, textbooks, travel, etc. These funds are directly based on the number and type of FTEs served by the school. 3Includes all remaining QBE formula funds after Direct Instruction allotments. This includes funds earned for Indirect Instruction expenses such as administration (principals, assistant principals, psychologists, social workers, secretaries), facility maintenance and operations, staff development, 20 days additional instruction, etc, as well as any other additional state categorical funds or adjustments provided as part of QBE. These funds may be based on additional factors other than the number of school FTEs, such as school system size. 4PRTF facilities. 5Direct Instruction fund amount unknown for fiscal year 2007, only the total QBE amount known. 6Girls and Boys Town and Beech Creek OTP did not receive RTF Grants but did receive QBE allotments as RTF facilities. Source: GaDOE QBE Allotment Sheets and RTF Budget Documents 30 For additional information or for copies of this report call 404-657-5220 or see our website: http://www.audits.ga.gov/rsaAudits ~ I RUSSELWL. HINTON STATE AUDITOR (404) 656-2174 270 Washington St. S.W. Suite 1-156 Atlanta, Georgia 30334 February 25,2011 The Honorable Terry England, Chairman, House Appropriations Committee Members of the House Appropriations Committee Members of the General Assembly The Honorable Dr. John D. Barge State School Superintendent, Georgia Department of Education Members of the State Board of Education Ladies and Gentlemen: This report provides the results of our Limited Review of the Residential Treatment Facilities (RTF) Grant. This examination was conducted at the request of the House Appropriations Committee under the authority of Georgia Code 50-6-4. A copy of this report is filed as a permanent record with the State Auditor and is available to the public. We appreciate the cooperation and assistance provided by the Georgia Department of Education during the examination. Respectfully submitted, ~ d s e lWl . Hinton State Auditor Mission Statement The Department of Audits exists to provide decision-makers with credible management information to promote improvements in accountability and stewardship in state and local government.