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The Summary of Finances (SOF) is a state aid report produced by the Ä¢¹½ÊÓƵ»ÆƬ for each school district and charter school. It describes the district’s or school’s funding elements and Foundation School Program (FSP) state aid.

The report includes information on:

• the number of students in average daily attendance (ADA) and weighted average daily attendance (WADA),
• the number of students making up special student populations,
• property values,
• tax rates, and
• tax collections.

The SOF also shows the Tier I entitlement (basic entitlement), the Tier II allotment (supplemental funding), and a variety of other FSP allotments, including facilities allotments, if any.

For each district, the Ä¢¹½ÊÓƵ»ÆƬ produces several SOF reports throughout the school year, updating the information in the report as new data become available.Ìý

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Link to Report and Explanation of Report Data Elements

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• State Funding Data Elements, Sources, and Timelines Final (September 2024) (PDF, 249ÌýKB)Ìý