JVSD Foundation Payment Reports, FY2022–FY2027

Source. Ohio Department of Education and Workforce, Office of Budget and School Funding. Six workbooks, FY22_final-3_JVSD_Foundation_Payment.xlsx through FY27_JVSD_SEP_Foundation_Payment.xlsx. Type. Primary source — what the department paid, per district, not a report about it. Location. education.ohio.gov, Finance and Funding → School Payment Reports → State Funding for Schools → Career-Technical Funding → Career Tech Payment Reports → Career Tech Payment Reports in Excel Format. Openly served, no credentials, roughly 100 KB each.

The path is the first thing worth recording, because it is why this looked unpublished. The department’s other two formula populations sit under names that say what they are — Traditional-School-Districts/ and Community-School-Funding/, one directory apart. A joint vocational district’s reports are filed under career-technical, and no path on the department’s site contains the words “Joint Vocational” at all. Every guess at one 404s, and a 404 from a CMS that serves a styled error page at 200-sized length reads exactly like an absence. The link that finds them is labeled JVSD Payment Reports in Excel Format on the School-Payment-Reports index and points into the career-tech tree. Issue #371 recorded the population as published-nowhere on the strength of three probes under the obvious name; it is published, and has been since FY2014.

And there is no JVSD calculator. For traditional districts and for community and STEM schools the department publishes a simulator — a working model, forward-looking. For these forty-nine it publishes payment reports: what was paid, after the year closed. For FY2022 through FY2026 that is the better artifact, and for FY2027 it is the only one. The archive runs FY2014 to FY2027; this corpus takes FY2022 forward, which is the Fair School Funding Plan era.

What they contain. Eight worksheets per year, 49 districts each — Parameters, Base Cost, Base Cost ADM, Summary SFPR, Detailed SFPR, Other Adjustments, CTPD and (from FY2023) CTE Restricted Funding. The Base Cost sheet is 76 columns of the five-component build-up against staffing ratios: funded classroom teachers, career-readiness teachers, counsellors, librarians, EMIS support, building leadership and operations, down to [E] Aggregate Base Cost and [F] District Base Cost Per-Pupil. Base Cost ADM gives four years of enrolled ADM split by grade band and career-technical FTE.

The forty-nine agree with this corpus’s own answer. dispersion::lea_directory::joint_vocational_districts() finds forty-nine JVSDs in the federal directory by two routes that never touch this file — the agency name, and the property levy a JVSD charges and a service center does not. The department’s IRNs match that set exactly, member for member. That is a third independent route, and it is the department’s own.

Why it was retrieved: item 7 of H.B. 96. The act rewrote the JVSD state share of base cost into per-pupil form, and these files carry the whole method per district — [f]/[g] the two valuations, [h] the lesser of them that is actually charged, [i] base cost enrolled ADM, [A1] base cost per-pupil, [A2] local capacity per-pupil, [A3] the state share percentage. The FY2025 file has [f], [g], [h] and [A3] and none of the three per-pupil columns: they appear for the first time in FY2026, so the amendment is legible as a schema change in the department’s own workbook.

A six-year extract is committed at crates/dispersion/fixtures/jvsd-foundation-payments.csv, built by connect::fixtures::jvsd, which refuses a file whose charged valuation is not the lesser of the two published, whose local capacity is not that valuation at half a mill, whose published state share percentage its own inputs do not reproduce, or whose base cost dollars do not reproduce under the method that year’s law prescribes.

Caveats #

• The bracket tags are not stable across the series, and two of the collisions are severe. [I] is Total State Support in FY2024 and FY2025 and the Base Funding Supplement in FY2026 and FY2027, with total state support moved to [J] — a $559m column and a $1.4m one under one letter. [A1] is Aggregate Base Cost in FY2024–25 and Base Cost Per-Pupil in FY2026–27, dollars against dollars-per-pupil. This is the same shift School Finance Payment Report — Line by Line Explanation records for the traditional district reports, in the same act, and the same rule applies: read the label text, never the tag.

• The sheet names move once and the column spellings move twice. Sheets are JVSD_BaseCost / JVSD_DetailedSFPR through FY2023 and Base Cost / Detailed SFPR from FY2024. Columns are CamelCase in FY2022 (StateSharePercent), plain labels in FY2023 (State Share Percentage), and tagged from FY2024 ([A3] State Share Percentage). No single spelling reads the series.

• Base Cost Enrolled ADM names two different live columns. Detailed SFPR [i] and Base Cost [b] are spelled identically and disagree on five of the forty-nine FY2026 districts. The department’s own local capacity is computed from the Base Cost sheet’s. Reading the nearer one reproduces 44 of 49 and misses the rest by 1–5% — close enough to read as rounding, and it is not.

• Per-pupil base cost is published twice at two precisions and the department pays on the rounded one. Base Cost [F] carries 9612.6462793433 where Detailed SFPR [A1] carries 9612.65, and the payment is the rounded figure times enrolled ADM times the share. Using the full-precision copy misses Apollo’s FY2026 base cost payment by $3.42. The two agree to a cent, so a check written at cent tolerance passes while discarding the only thing that tells them apart.

• FY2027 is a first payment, not a final, and its enrollment is last year’s. The September 2026 report carries FY2026’s [a] Enrolled ADM on 43 of the 49 districts, and an ADM equal to base cost enrolled ADM on 39, because FY2027 enrollment does not exist in September 2026. Under prior law this would not have mattered — the state share multiplied a three-year average that was already known. Under item 7 it multiplies the current year, so FY2027’s state share of base cost is provisional in a way no earlier year’s is. The fixture marks it per row.

• FY2022’s Base Cost sheet is 72 columns where every later year is 76, and what it lacks is District Base Cost Per-Pupil. Prior law never divided by a pupil, so the column had nothing to do until the amendment gave it a job. The fixture leaves it blank for that year rather than deriving it.

• The reports are revised in place within a year. FY2026 alone has twelve monthly editions plus Final #1; the ones taken here are the latest final of each closed year and the latest payment of FY2027. A digest change means a revision, not a new year.