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{"sheet":"Instructions","index":0,"n_rows":176,"n_cols":2,"rows_kept":176,"cut":false,"hidden":false,"merged":[[8,0,8,1],[14,0,14,1],[149,0,149,1],[16,0,16,1]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Instructions and Definitions"]
[2024]
[]
[]
["Application Instructions"]
[]
["The Multiple Charter School Organization (MCSO) Application contains 11 tabs (including this Instructions tab): The green tabs serve as resources for applicants and assist in completing the application; the yellow tabs contain the components of the application. The black Outputs tab aggregates financial, facilities, and enrollment information entered in the yellow tabs. The black Financial Indicators tab provides authorizers with financial indicators and metrics commonly used by ratings agencies, charter authorizers, and other states to evaluate fiscal management and viability of charter schools. The black tabs do not require any input from the applicant. To fulfill application requirements, please complete all items in each yellow tab and ensure that all items requested in the green Checklist tab are compiled and verified for submission."]
[]
["Please read  instructions and definitions carefully. Questions may be directed to Barbara Clemmer at 717-425-5728 or baclemmer@pa.gov."]
[]
["All cells with a blue background must be completed for the application to be considered complete. If a question does not apply, please enter 0 or N/A."]
[]
["If additional space is needed for any responses to narrative questions, adjust the height of the blue text box cells by clicking and holding down the mouse between row number labels and dragging downward until all text is visible."]
[]
["When all application tabs are complete, return to the Application Fact Sheet tab and click on the \"Application Complete\" button. This button ensures that all blue cells are complete and calculated.  Save the application in the following format: Date of completion then proposed MCSO name (i.e., YYYY-MM-DD_ProposedMCSOName). Consult the MCSO Guide for additional submission instructions. "]
[]
["Application Fact Sheet  (double click to navigate to tab)"]
[]
["Section 1: Identifying Information","Instructions:"]
[]
["1a. Proposed MCSO Name:","Enter the name of the proposed MCSO."]
[]
["1b. Proposed MCSO EIN:","Enter the Employer Identification Number (EIN) of the proposed MCSO."]
[]
["1c. Proposed MCSO Administrative Location:","Enter the MCSO administrative address."]
[]
["1d. Application Submission Date to Authorizing Districts:","Enter the date of application submission to the authorizing district(s)."]
[]
["1e. Contact Person:","Enter the name, address, phone, and email of the contact for the MCSO application."]
[]
["1f. List all charter schools seeking consolidation:","Enter the full names of all charter schools proposed to be merged under the MCSO, making sure to enter only one name in each row.  Include founding year of each school, date of next charter renewal, location address, and an answer to the question in Column G.  Use drop down to select response to question in Column G.  If additional rows are needed, click the \"Add School\" button at the top of the page."]
[]
["1g. Number of facilities owned/leased by existing schools:","Enter the total number of facilities owned or leased by all schools proposed to be merged under the MCSO."]
[]
["When Section 1 is complete, hit \"Begin Application\" button to customize application. Please note that it may take a few seconds for application to load."]
[]
["Finance and Facilities Tab  (double click to navigate to tab)"]
[]
["Section 2: Existing Charter School Financial Information","Instructions:"]
[]
["2a. Independent Audit Financial Information:","Populate the table using three years of each existing charter school's Statements of Revenues, Expenditures and Changes in Fund Balance (General Fund) and Statement of Net Position/Net Assets found in its independent audits."]
[]
["2b. Historical Adopted Budget Information:","Enter three years of adopted General Fund budget information for each charter school proposed to be merged under the MCSO.  Refer to the Pennsylvania Department of Education Chart of Accounts regarding definitions for each requested line item."]
[]
["Section 3: Service Provision","Instructions:"]
[]
["3a. Current Service Provision:","Indicate if any services listed are currently provided for any existing charter school(s) by a Charter Management Organization (CMO). Insert an \"x\" under each school for which the service is currently provided by a CMO."]
[]
["3b. Proposed Service Provision:","Indicate if any of the services currently provided by a charter management organization (CMO) will now be provided by the MCSO. Insert an \"x\" by any service that is proposed to be provided by the MCSO.  If any services will continue to be provided by a CMO, please describe in the box provided."]
[]
["3c. Changes to Charter Management Agreements:","For charter schools operated by a management company, describe any changes anticipated to be made to the charter management agreement because of proposed merger, including:\n- Changes to fees\n- Changes to services provided\n- Contract consolidation\nSubmit copies of anticipated revisions to agreements."]
[]
["Section 4: Policies and Procedures","Instructions:"]
[]
["4a. Policies and Procedures:","Indicate whether each of the listed policies or procedures has been documented or adopted by the MCSO, and whether each policy or procedure will apply to all schools. List any additional policies or procedures in the \"Other\" Explanation text box. "]
[]
["4b. Insurance Policies:","Indicate whether the MCSO will obtain each of the listed insurance policy types, and if so, provide the proposed level of coverage. List any additional insurances in the \"Other\" Explanation text box. "]
[]
["Section 5: Facilities","Instructions:"]
[]
["5a. Current Facilities Information:","Indicate whether each facility is leased or owned. Provide the monthly mortgage or lease payment, and supply any estimated additional monthly payments (e.g., utilities, property taxes, common space custodial services, etc.). Provide each facility's square footage and facility use (e.g. instruction, administration)."]
[]
["5b. Projected Facilities Information:","Provide information using totals for all MCSO facilities for the first five years of operation. For example, if the MCSO will own or lease a total of 10 buildings, provide the estimated total monthly mortgage/lease payment for those buildings for each of the five years listed. "]
[]
["When Finance and Facilities tab is complete, navigate to the Current Year Budgets tab."]
[]
["Current Year Budgets Tab  (double click to navigate to tab)","Instructions:"]
[]
["6. Current Year Budget Information (General Fund):","By account code, provide each existing charter school's current year General Fund budget information.  For rows labeled \"Multiple,\" enter the sum of the remaining revenues or expenditures not accounted for in the budget codes above. Provide the budgeted fund balance and unrestricted fund balance. Refer to the Pennsylvania Department of Education Chart of Accounts regarding definitions for each requested line item."]
[]
["When Current Year Budgets tab is complete, navigate to the MCSO Budget Projections tab."]
[]
["MCSO Budget Projections Tab  (double click to navigate to tab)","Instructions:"]
[]
["7. MCSO Five Year Budget Projection (General Fund):","By account code, provide the MCSO's proposed five-year General Fund budget information.  For rows labeled \"Multiple,\" enter the sum of the remaining revenues or expenditures not accounted for in the budget codes above. Be sure to provide the budgeted fund balance for the proposed first year as well as the unrestricted fund balance for each year. Refer to the Pennsylvania Department of Education Chart of Accounts regarding definitions for each requested line item."]
[]
["When MCSO Budget Projections tab is complete, navigate to the Governance tab."]
[]
["Governance Tab (double click to navigate to tab)","Instructions:"]
[]
["8a. General Governance:","Describe how the proposed merger will affect school governance and operations of the individual charter schools within the proposed MCSO.  Include both benefits and any anticipated challenges. How will the MCSO work to overcome any identified challenges?"]
[]
["8b. Board Appointments:","Describe the process for the appointment or election of members of the MCSO Board of Trustees. How will appointment or election procedures ensure appropriate representation from individual charter schools? "]
[]
["8c. Capacity to Govern:","Describe how the proposed merger will support the Board of Trustees' capacity to govern the charter schools within the MCSO. Include a clear description of the roles and responsibilities of the Board of Trustees, as they pertain to the MCSO and to member schools."]
[]
["8d. CEO Roles and Responsibilities:","Describe the roles and responsibilities of the CEO as they pertain to the MCSO and to member schools."]
[]
["8e. Additional Administrative MCSO Staff:","Describe any additional administrative staff who may be employed within the MCSO.  Include title and job description for each position, and provide or attach with application."]
[]
["8f. Grants and Other Revenue:","Describe how the merger may impact each individual charter school's ability to receive grants and any additional sources of revenue."]
[]
["8g. Foundations:","Indicate whether any of the existing charter schools have foundations or other related entities. If yes, provide detail regarding the following:\n- Name of the foundation or other entity, the school with which it is associated, and its financial status (e.g., 501c3)\n- Function(s) of the foundation or other entity (e.g., fundraising, landlord, etc.)\n- Whether the foundation or other entity will continue to exist under the proposed MCSO structure"]
[]
["8h. Merger Cost Impact on Schools:","Describe how the costs for the merger process will impact member schools."]
[]
["8i. Other Merger Impacts:","Describe the anticipated impact of the merger upon each of the following: \n- Food, transportation, and health services\n- Purchasing and contracting procedures\n- Insurance coverage\n- Dissolution procedures\n- Financial audits"]
[]
["8j. Contingency Plans:","Describe the MCSO's contingency plans in the event a charter school is closed, specific to governance and finance."]
[]
["When Governance tab is complete, navigate to the Staffing tab. "]
[]
["Staffing Tab  (double click to navigate to tab)"]
[]
["Section 9: Staffing","Instructions:"]
[]
["9a. Current FTEs by School:","Provide the number of current full time equivalent (FTE) employees in each category by school. List any additional categories of staff using the \"Other\" Explanation text box below the table. "]
[]
["9b. Projected FTEs by School/MCSO:","Provide the number of projected full time equivalent (FTE) employees in each category by school and for the MCSO. List any additional categories of staff using the \"Other\" Explanation text box below the table. If staff will be split across multiple schools, please specify which staff members will be split between schools and by what amount (ex: half-time, quarter-time, per school(s))."]
[]
["9c. Collective Bargaining Agreements:","Describe how merging will affect any collective bargaining agreement considerations (e.g., How many employees are currently represented and by how many bargaining units? How will this change under the proposed MCSO?).  Please submit any relevant collective bargaining agreements."]
[]
["9d. Additional Anticipated Impact:","Describe any additional anticipated post-merger impact on staffing not otherwise described in this section."]
[]
[]
["When Staffing tab is complete, navigate to the Enrollment tab."]
[]
["Enrollment Tab  (double click to navigate to tab)"]
[]
["Section 10: Enrollment","Instructions:"]
[]
["10a. Historical and Current School Enrollment Information:","Using PDE October 1 enrollment reports, provide enrollment for the past three years and current year enrollment by school. Provide the total number of students receiving special education services, total number of English Learners, and total number of economically disadvantaged learners."]
[]
["10b. Special Education Historical and Current School Enrollment Detail:","Provide enrollment detail for students receiving special education services. Include counts by primary disability only; no student should be counted in multiple categories."]
[]
["10c. Services to Students:","Describe in what ways the merger may impact academic programming and services, including services to students receiving special education services, English Learners, and at-risk learners. Please add supporting data and other evidence."]
[]
["10d. Projected Enrollment:","Provide projected enrollment for the next three years by school. Provide the total projected number of students receiving special education services, total projected number of English Learners, and total projected number of economically disadvantaged learners."]
[]
["10e. Special Education Projected Enrollment Detail:","Provide projected enrollment detail for students receiving special education services. Include counts by primary disability only; no student should be counted in multiple categories."]
[]
["10f. Retention History:","Provide each school's percentage of students retained relative to the prior school year."]
[]
["10g. Waiting Lists:","Indicate whether any of the existing charter schools have a waiting list. If so, indicate how many students are currently on those lists on a school-by-school basis."]
[]
["10h. Special Education Class Sizes and Case Loads:","Indicate whether class sizes and caseloads for students receiving special education services are at appropriate levels to provide FAPE (Free and Appropriate Education), per IDEA and Chapter 711."]
[]
["10i. IEPs:","Indicate whether IEPs are up to date and completed within the established timelines per IDEA and Chapter 711."]
[]
["10j. Due Process Complaints:","Indicate whether there are any current due process complaints in any of the schools. If so, explain (providing number and type of complaints). "]
[]
["10k. Charter Closure Transition:","In the event of a charter school closure, describe the transition plan for enrollment of all students back to district of residence, as well as ensuring FAPE for students receiving special education services."]
[]
["When Enrollment tab is complete, navigate to the Checklist tab."]
[]
["Checklist Tab (double click to navigate to tab)","Instructions:"]
[]
["When all application tabs have been completed, use the Checklist tab to ensure all required supplemental documents are gathered for submission."]
[]
["When all application tabs have been completed and all required attachments have been gathered, return to the Application Fact Sheet tab, and click "]
["on the \"Application Complete\" button.  If any blue cells do not have a value in them, you will receive an error message directing you to locate and "]
["populate blank fields (values can include 0 or N/A). Save the application in the following format: "]
["Date of completion then proposed MCSO name (YYYY-MM-DD_ProposedMCSOName)"]
["Please consult the MCSO Guide for additional submission instructions. "]
[]
["List of Definitions"]
[]
["Term:","Definition:"]
[]
["Total Margin:","The percentage of a school's total annual revenue that it did not spend, calculated as change in net position divided by total revenue."]
[]
["Current Ratio:","The ratio of short-term assets to short-term liabilities, which measures if a school has enough resources to pay its debt and obligations over the next year."]
[]
["Cash on Hand:","The number of days a school could operate without receiving additional money, calculated as a school's total unrestricted cash divided by the average daily operating expense adjusted to remove non-cash expenses such as depreciation and bad debt."]
[]
["Net Position (% of Revenue):","How much a school is worth as a percentage of its total annual revenue, calculated as net position divided by total revenue."]
[]
["Unrestricted Fund Balance (Portion of Expenditures):","How many months' worth of operating expenditures a school has available in the unrestricted fund balance. This provides a measure of financial security in the event of declines in enrollment or other constraints on revenue."]
[]
["Debt Ratio:","The percentage of a school's total assets that are owed to other entities, calculated as total liabilities divided by total assets."]
[]
["Retention:","Percentage of students remaining enrolled at the end of the school year compared to total enrollment."]
[]
["Free Appropriate Public Education (FAPE):","IDEA requires a school district to provide a free appropriate public education (FAPE) to each qualified person with a disability who is in the school district’s jurisdiction, regardless of the nature or severity of the person’s disability."]

{"sheet":"Application Fact Sheet","index":1,"n_rows":56,"n_cols":13,"rows_kept":56,"cut":false,"hidden":false,"merged":[]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Application Fact Sheet"]
[{"$f":"appyear","v":2024}]
[]
["Please complete all of the information in the blue fields below.  Then hit 'Begin Application' button before moving to Finance and Facilities tab.",null,null,null,null,null,null,null,null,null,null,null,"Requirement Met"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Requirement Not Met"]
["Section 1: Application Fact Sheet"]
[]
["1a. Proposed MCSO Name:"]
[]
["1b. Proposed MCSO EIN:"]
[]
["1c. Proposed MCSO Administrative Location:"]
["Street Address"]
["City/Town and Zip Code"]
[]
["1d. Application Submission Date to Authorizing District(s):"]
[]
["1e. Contact Person:"]
["Full Name"]
["Street Address"]
["City/Town and Zip Code"]
["Telephone Number"]
["Email"]
[]
[]
["1f. List all charter schools seeking consolidation:","School Name","Authorizing District","Founding Year","Next Charter Renewal","Location (Street Address, City/Town and Zip Code)","Does this school have a School Performance Profile (SPP) score that is among the top twenty-fifth percentile of PA charter schools, as measured by the SPP for the most recent year for which a SPP score is available?  \n(Use dropdown to select a response)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["1g. Number of facilities owned/leased by existing schools:"]
[]
[]
["When Application Fact Sheet tab has been completed, hit \"Begin Application\" button to customize application. Please note that it may take a few seconds for application to load. After customized application has loaded, please navigate to Finance and Facilities tab."]

{"sheet":"Finance and Facilities","index":2,"n_rows":214,"n_cols":6,"rows_kept":214,"cut":false,"hidden":false,"merged":[[203,0,203,6],[186,0,186,6],[167,0,167,6],[114,0,114,6],[100,0,100,6],[171,0,171,6],[146,0,146,6],[139,0,139,6],[137,0,137,6],[117,0,117,6],[130,0,130,6],[134,0,134,6]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Finance and Facilities Information"]
[{"$f":"appyear","v":2024}]
[]
[]
["Section 2: Existing Charter School Financial Information"]
[]
["2a. Independent Audit Financial Information "]
["Include three years of independent audits for each participating charter school within the required attachments."]
[]
["Independent Audit data source: Statement of Revenues, Expenditures and Changes in Fund Balance (General Fund)"]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B13))/3,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"appyear-2","v":2022}]
[null,"Actual","Actual","Actual"]
["Revenues"]
["Local sources"]
["State sources"]
["Federal sources"]
["Other sources"]
["Total Revenues",{"$f":"SUM(B17:B20)","v":0},0,0]
[]
["Expenditures"]
["Instruction"]
["Support Services"]
["Non-instructional Services"]
["Capital Outlay"]
["Debt Service "]
["Total Expenditures",{"$f":"SUM(B24:B28)","v":0},0,0]
[]
["Operating Surplus/(Loss)",{"$f":"B21-B29","v":0},0,0]
[]
["Other Financing Sources (Uses)"]
["Transfer In"]
["Transfer Out"]
["Total Other Financing Sources (Uses)",{"$f":"SUM(B34:B35)","v":0},0,0]
[]
["Net Change in Fund Balance",{"$f":"B31+B36","v":0},0,0]
["Fund Balance (Deficit) - Beginning of Year"]
["Fund Balance (Deficit) - End of Year",{"$f":"B38+B39","v":0},0,0]
[]
["Data Source: Statement of Net Position / Net Assets; Fund Balance information may be on Balance Sheet"]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B43))/3,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"appyear-2","v":2022}]
["Assets"]
["Cash and Cash Equivalents"]
["Sum of Receivables (ex: LEA receivable)"]
["Capital Assets - Net of Depreciation"]
["Total Current Assets"]
["Total Non-Current Assets"]
["Total Assets",{"$f":"SUM(B49:B50)","v":0},0,0]
[]
["Liabilities"]
["Total Current Liabilities"]
["Total Liabilities (excluding net pension liability)"]
["Net Pension Liability"]
[]
["Fund Balance"]
["Unrestricted Fund Balance"]
["Total Fund Balance"]
[]
["Net Position"]
[]
[]
["2b. Historical Adopted Budget Information (General Fund)"]
["Include three years of adopted budgets for each participating charter school within the required attachments."]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B68))/3,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"appyear-2","v":2022}]
[null,"Budget","Budget","Budget"]
["Revenues"]
["Local sources"]
["State sources"]
["Federal sources"]
["Other sources"]
["Total Revenues",{"$f":"SUM(B72:B75)","v":0},0,0]
[]
["Expenditures"]
["Instruction"]
["Support Services"]
["Non-instructional Services"]
["Capital Outlay"]
["Debt Service "]
["Total Expenditures",{"$f":"SUM(B79:B83)","v":0},0,0]
[]
["Operating Surplus/(Loss)",{"$f":"B76-B84","v":0},0,0]
[]
["Other Financing Sources (Uses)"]
["Transfer In"]
["Transfer Out"]
["Total Other Financing Sources (Uses)",{"$f":"B90+B89","v":0},0,0]
[]
["Net Change in Fund Balance",{"$f":"B86+B91","v":0},0,0]
["Fund Balance (Deficit) - Beginning of Year"]
["Fund Balance (Deficit) - End of Year",{"$f":"B94+B93","v":0},0,0]
[]
[" "]
["Section 3: Service Provision"]
[]
["3a. Current Service Provision"]
["Indicate if any of the services listed are currently provided for any existing charter school(s) by a Charter Management Organization (CMO). Insert an \"x\" under each school for which the service is currently provided by a CMO. "]
["Include current management agreements or shared services contracts for each participating charter school within the required attachments."]
[]
["Service Type",{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B104)),0)","v":0}]
["Business Services"]
["Human Resources"]
["Facilities and Maintenance"]
["Food Service"]
["Transportation"]
["Instructional Supports "]
["Pupil Health"]
["Other (describe below)"]
[]
["\"Other\" Explanation:"]
[]
[]
["3b. Proposed Service Provision"]
["In the table below, indicate if any of the services currently provided by a charter management organization (CMO) will now be provided by the MCSO. Insert an \"x\" by any service that is proposed to be provided by the MCSO. Include current management agreements or shared services contracts for each participating charter school within the required attachments."]
[]
["Service Type","MCSO"]
["Business Services"]
["Human Resources"]
["Facilities and Maintenance"]
["Food Service"]
["Transportation"]
["Instructional Supports "]
["Pupil Health"]
["Other (describe below)"]
[]
["\"Other\" Explanation:"]
[]
[]
["If any services will continue to be provided by a CMO, please describe."]
[]
[]
[]
["3c. Changes to Charter Management Agreements"]
["For charter schools operated by a management company, describe any changes anticipated to be made to the charter management agreement because of the proposed merger, including:\n- Changes to fees\n- Changes to services provided\n- Contract consolidation\nSubmit copies of anticipated revisions to agreements."]
[]
[]
[]
[]
["Section 4: Policies and Procedures"]
[]
["4a. Policies and Procedures "]
[]
["Does the proposed MCSO have the following documented policies and procedures? Include existing or proposed policies or procedures within the required attachments.  "]
[null,"Yes","No"]
["Policy or Procedure","Has Policy/Procedure (Yes/No)","Applies to All Schools (Yes/No)","Yes","No"]
["Allowable costs (required by Federal Uniform Grants Guidance)"]
["Auditing"]
["Budget and annual financial report development/submission"]
["Capitalization of assets"]
["Cash Management"]
["Conflict of interest"]
["Contract/Contract Monitoring"]
["Credit and/or debit card usage "]
["Expense reporting"]
["Internal Control (required by Federal Uniform Grants Guidance)"]
["Investments"]
["Personal identifiable information (required by Federal Uniform Grants Guidance)"]
["Purchasing"]
["Travel reimbursement"]
["Record Retention"]
["Other (describe below)"]
[]
["\"Other\" Explanation:"]
[]
[]
["4b. Insurance Policies"]
[]
["List the type and level of insurance coverage the proposed MCSO will obtain. Include current policies for each participating charter school and supporting documents for umbrella insurance for the MCSO (i.e. an insurance quote for coverage) within the required attachments."]
[null,"Yes","No"]
["Insurance Type","Yes/No","Proposed Level of Coverage ($)"]
["General commercial liability"]
["Property"]
["Automobile"]
["Directors and operators (D&O)"]
["Technology (if applicable)"]
["Workers compensation"]
["IDEA liability "]
["Retirement/PSERS liability "]
["Employee health insurance"]
["Other (describe below)"]
[]
["\"Other\" Explanation:"]
[]
[]
[]
["Section 5: Facilities"]
[]
["5a. Current Facilities Information","Lease"]
["Include current lease/mortgage information for each participating charter school within the required attachments."]
[null,"Own"]
[null,"Building 1"]
["School that currently leases/owns building"]
["Lease or own"]
["Monthly mortgage or lease payment"]
["Estimated additional monthly payments (additional rent such as utilities, property taxes, common area custodial services, etc.) (if applicable)"]
["Square footage"]
["Facility use (school building, warehouse, etc.)"]
[]
["5b. Projected Facilities Information"]
["Include current lease/mortgage information for each participating charter school that will continue under the MCSO as well as any proposed lease or mortgage agreements for new facilities under the MCSO (if applicable) within the required attachments."]
[]
[null,{"$f":"appyear","v":2024},{"$f":"B206+1","v":2025},{"$f":"C206+1","v":2026},{"$f":"D206+1","v":2027},{"$f":"E206+1","v":2028}]
[null,"MCSO","MCSO","MCSO","MCSO","MCSO"]
["Total number of buildings under MCSO"]
["Total monthly mortgage and lease payments"]
["Estimated additional monthly payments (additional rent such as utilities, property taxes, common area custodial services, etc.) (if applicable)"]
["Square footage"]
[]
[]
["When Finance & Facilities tab has been completed, please navigate to Current Year Budgets tab."]

{"sheet":"Current Year Budgets","index":3,"n_rows":233,"n_cols":3,"rows_kept":233,"cut":false,"hidden":false,"merged":[[9,0,9,2]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Current Charter School Budget Detail"]
[{"$f":"appyear","v":2024}]
[]
[]
["Section 6: Current Year Budget Information (General Fund)"]
["Include current year adopted budget information for each participating charter school within the required attachments."]
[]
["For rows labeled \"Multiple\" enter the sum of the remaining revenues or expenditures not accounted for in the budget codes above. "]
[]
["Account Code",null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($C12)),0)","v":0}]
[null,null,{"$f":"appyear -1","v":2023}]
[]
[null,"Revenues"]
[6000,"Local Sources"]
[6944,"Receipts from other LEAs in PA "]
[6920,"Contributions from Private Sources"]
["Multiple","All Other Local Sources"]
[6000,"Total Local",{"$f":"SUM(C17:C19)","v":0}]
[]
[7000,"State Sources"]
[7320,"Rental & Sinking Fund Payments / Bldg. Reimb."]
[7505,"Ready to Learn Block Grant"]
["Multiple","All Other State Sources"]
[7000,"Total State",{"$f":"SUM(C23:C25)","v":0}]
[]
[8000,"Federal Sources"]
[8511,"IDEA"]
[8514,"Title I"]
[8515,"Title II"]
[8516,"Title III"]
[8517,"Title IV"]
[8530,"Child Nutrition Program"]
["Multiple","All Other Federal Sources"]
[8000,"Total Federal",{"$f":"SUM(C29:C35)","v":0}]
[]
[9000,"Other Financing Sources"]
["Multiple","Transfers In"]
["Multiple","All Other Financing Sources"]
[9000,"Total Other Financing Sources",{"$f":"SUM(C39:C40)","v":0}]
[null,"Total Revenues",{"$f":"C41+C36+C26+C20","v":0}]
[]
[null,"Expenditures"]
[1000,"Instruction"]
[1100,"Regular Programs"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[1100,"Total Regular",{"$f":"SUM(C47:C55)","v":0}]
[1200,"Special Education Programs"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[1200,"Total Special Education ",{"$f":"SUM(C58:C66)","v":0}]
["1300-1800","All Other Programs (Other, Vocational, etc.)"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[1200,"Total Other Education",{"$f":"SUM(C69:C77)","v":0}]
[1000,"Total Instruction",{"$f":"SUM(C56,C67,C78)","v":0}]
[]
[2000,"Support Services"]
[]
[2100,"Support Services - Pupil Personnel"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2100,"Total Student Support Services",{"$f":"SUM(C84:C92)","v":0}]
[]
[2200,"Support Instructional - Staff"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2200,"Total Support Instructional - Staff",{"$f":"SUM(C96:C104)","v":0}]
[]
[2300,"Administration"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2300,"Total Administration",{"$f":"SUM(C108:C116)","v":0}]
[]
[2400,"Pupil Health"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2400,"Total Pupil Health",{"$f":"SUM(C120:C128)","v":0}]
[]
[2500,"Business"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2500,"Total Business",{"$f":"SUM(C132:C140)","v":0}]
[]
[2600,"Operation and Maintenance"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2600,"Total Operation and Maintenance",{"$f":"SUM(C144:C152)","v":0}]
[]
[2700,"Transportation"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2700,"Total Transportation",{"$f":"SUM(C156:C164)","v":0}]
[]
[2800,"Central"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2800," Total Central",{"$f":"SUM(C168:C176)","v":0}]
[]
[2900,"Other Support Services"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2900,"Total Other Support Services",{"$f":"SUM(C180:C188)","v":0}]
[2000,"Total Support Services",{"$f":"SUM(C93,C105,C117,C129,C141,C153,C165,C177,C189)","v":0}]
[]
[3000,"Non-Instructional Services"]
[]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[3000,"Total Non-Instructional Services",{"$f":"SUM(C194:C202)","v":0}]
[]
[4000,"Facilities Acquisition, Construction, Improvements"]
[]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[4000,"Total Facilities ",{"$f":"SUM(C207:C215)","v":0}]
[]
[5000,"Other Financing"]
[]
[5100,"Debt Service"]
["5200-5400","Transfers Out"]
["Multiple","All Other Financing"]
[5000,"Total Other Financing",{"$f":"SUM(C220:C222)","v":0}]
[]
[null,"Total Expenditures",{"$f":"SUM(C79,C190,C203,C216,C223)","v":0}]
[]
[null,"Net Income",{"$f":"C42-C225","v":0}]
[]
[null,"Fund Balance"]
[]
[null,"Unrestricted Fund Balance"]
[]
["When Current Year Budgets tab has been completed, please navigate to MCSO Budget Projections tab."]

{"sheet":"MCSO Budget Projections","index":4,"n_rows":232,"n_cols":7,"rows_kept":232,"cut":false,"hidden":false,"merged":[]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["MCSO 5-Year Budget Information"]
[{"$f":"appyear","v":2024}]
[]
[]
["Section 7: MCSO Five Year Budget Projection (General Fund)"]
["Include multiyear projected budget information for each participating charter school  (if available) as well as any more detailed multiyear budget projections for the MCSO (if available), within the required attachments. "]
[]
["For rows labeled \"Multiple\" enter the sum of the remaining revenues or expenditures not accounted for in the budget codes above. "]
[]
["Account Code",null,{"$f":"appyear","v":2024},{"$f":"C12+1","v":2025},{"$f":"D12+1","v":2026},{"$f":"E12+1","v":2027},{"$f":"F12+1","v":2028}]
[]
[null,"Revenues"]
[6000,"Local Sources"]
[6944,"Receipts from other LEAs in PA "]
[6920,"Contributions from Private Sources"]
["Multiple","All Other Local Sources"]
[6000,"Total Local",{"$f":"SUM(C16:C18)","v":0},{"$f":"SUM(D16:D18)","v":0},0,0,0]
[]
[7000,"State Sources"]
[7320,"Rental & Sinking Fund Payments / Bldg. Reimb."]
[7505,"Ready to Learn Block Grant"]
["Multiple","All Other State Sources"]
[7000,"Total State",{"$f":"SUM(C22:C24)","v":0},{"$f":"SUM(D22:D24)","v":0},0,0,0]
[]
[8000,"Federal Sources"]
[8511,"IDEA"]
[8514,"Title I"]
[8515,"Title II"]
[8516,"Title III"]
[8517,"Title IV"]
[8530,"Child Nutrition Program"]
["Multiple","All Other Federal Sources"]
[8000,"Total Federal",{"$f":"SUM(C28:C34)","v":0},{"$f":"SUM(D28:D34)","v":0},0,0,0]
[]
[9000,"Other Financing Sources"]
["Multiple","Transfers In"]
["Multiple","All Other Financing Sources"]
[9000,"Total Other Financing Sources",{"$f":"SUM(C38:C39)","v":0},{"$f":"SUM(D38:D39)","v":0},0,0,0]
[null,"Total Revenues",{"$f":"C40+C35+C25+C19","v":0},{"$f":"D40+D35+D25+D19","v":0},0,0,0]
[]
[null,"Expenditures"]
[1000,"Instruction"]
[1100,"Regular Programs"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[1100,"Total Regular",{"$f":"SUM(C46:C54)","v":0},{"$f":"SUM(D46:D54)","v":0},0,0,0]
[1200,"Special Education Programs"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[1200,"Total Special Education ",{"$f":"SUM(C57:C65)","v":0},{"$f":"SUM(D57:D65)","v":0},0,0,0]
["1300-1800","All Other Programs (Other, Vocational, etc.)"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[1200,"Total Other Education",{"$f":"SUM(C68:C76)","v":0},{"$f":"SUM(D68:D76)","v":0},0,0,0]
[1000,"Total Instruction",{"$f":"SUM(C55,C66,C77)","v":0},{"$f":"SUM(D55,D66,D77)","v":0},0,0,0]
[]
[2000,"Support Services"]
[]
[2100,"Support Services - Pupil Personnel"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2100,"Total Student Support Services",{"$f":"SUM(C83:C91)","v":0},{"$f":"SUM(D83:D91)","v":0},0,0,0]
[]
[2200,"Support Instructional - Staff"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2200,"Total Support Instructional - Staff",{"$f":"SUM(C95:C103)","v":0},{"$f":"SUM(D95:D103)","v":0},0,0,0]
[]
[2300,"Administration"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2300,"Total Administration",{"$f":"SUM(C107:C115)","v":0},{"$f":"SUM(D107:D115)","v":0},0,0,0]
[]
[2400,"Pupil Health"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2400,"Total Pupil Health",{"$f":"SUM(C119:C127)","v":0},{"$f":"SUM(D119:D127)","v":0},0,0,0]
[]
[2500,"Business"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2500,"Total Business",{"$f":"SUM(C131:C139)","v":0},{"$f":"SUM(D131:D139)","v":0},0,0,0]
[]
[2600,"Operation and Maintenance"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2600,"Total Operation and Maintenance",{"$f":"SUM(C143:C151)","v":0},{"$f":"SUM(D143:D151)","v":0},0,0,0]
[]
[2700,"Transportation"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2700,"Total Transportation",{"$f":"SUM(C155:C163)","v":0},{"$f":"SUM(D155:D163)","v":0},0,0,0]
[]
[2800,"Central"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2800," Total Central",{"$f":"SUM(C167:C175)","v":0},{"$f":"SUM(D167:D175)","v":0},0,0,0]
[]
[2900,"Other Support Services"]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[2900,"Total Other Support Services",{"$f":"SUM(C179:C187)","v":0},{"$f":"SUM(D179:D187)","v":0},0,0,0]
[2000,"Total Support Services",{"$f":"SUM(C92,C104,C116,C128,C140,C152,C164,C176,C188)","v":0},{"$f":"SUM(D92,D104,D116,D128,D140,D152,D164,D176,D188)","v":0},0,0,0]
[]
[3000,"Non-Instructional Services"]
[]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[3000,"Total Non-Instructional Services",{"$f":"SUM(C193:C201)","v":0},{"$f":"SUM(D193:D201)","v":0},0,0,0]
[]
[4000,"Facilities Acquisition, Construction, Improvements"]
[]
[100,"Personnel Services - Salaries"]
[200,"Personnel Services - Employee Benefits"]
[300,"Purchased Professional and Technical Services"]
[400,"Purchased Property Services"]
[500,"Other Purchased Services"]
[600,"Supplies"]
[700,"Property"]
[800,"Other Objects"]
[900,"Other Uses of Funds"]
[4000,"Total Facilities ",{"$f":"SUM(C206:C214)","v":0},{"$f":"SUM(D206:D214)","v":0},0,0,0]
[]
[5000,"Other Financing"]
[]
[5100,"Debt Service"]
["5200-5400","Transfers Out"]
["Multiple","All Other Financing"]
[5000,"Total Other Financing",{"$f":"SUM(C219:C221)","v":0},{"$f":"SUM(D219:D221)","v":0},0,0,0]
[]
[null,"Total Expenditures",{"$f":"SUM(C78,C189,C202,C215,C222)","v":0},{"$f":"SUM(D78,D189,D202,D215,D222)","v":0},{"$f":"SUM(E78,E189,E202,E215,E222)","v":0},{"$f":"SUM(F78,F189,F202,F215,F222)","v":0},{"$f":"SUM(G78,G189,G202,G215,G222)","v":0}]
[]
[null,"Net Income",{"$f":"C41-C224","v":0},{"$f":"D41-D224","v":0},{"$f":"E41-E224","v":0},{"$f":"F41-F224","v":0},{"$f":"G41-G224","v":0}]
[]
[null,"Fund Balance",null,{"$f":"C228+D226","v":0},{"$f":"D228+E226","v":0},{"$f":"E228+F226","v":0},{"$f":"F228+G226","v":0}]
[]
[null,"Unrestricted Fund Balance"]
[]
["When MCSO 5 Year Budget Projection tab has been completed, please navigate to Governance tab."]

{"sheet":"Governance","index":5,"n_rows":41,"n_cols":1,"rows_kept":41,"cut":false,"hidden":false,"merged":[[15,0,15,6],[16,0,16,6],[18,0,18,6],[19,0,19,6],[21,0,21,6],[28,0,28,6],[7,0,7,6],[37,0,37,6],[24,0,24,6],[25,0,25,6],[30,0,30,6],[31,0,31,6],[33,0,33,6],[34,0,34,6],[36,0,36,6],[22,0,22,6],[9,0,9,6],[10,0,10,6],[12,0,12,6],[13,0,13,6],[27,0,27,6]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Governance Information"]
[{"$f":"appyear","v":2024}]
[]
[]
["Section 8: Governance"]
["If additional space is needed for any of your responses to narrative questions, adjust the height of the text box cells by clicking and holding down the mouse between row number labels for blue cells, and dragging downward until all text is visible."]
[]
["8a. Describe how the proposed merger will affect school governance and operations of the individual charter schools within the proposed MCSO.  Include both benefits and any anticipated challenges. How will the MCSO work to overcome any identified challenges? "]
[]
[]
["8b. Describe the process for the appointment or election of members of the MCSO Board of Trustees. How will appointment or election procedures ensure appropriate representation from individual charter schools? Applicants must include both a listing of proposed Board membership (included as a required attachment) and a clear description of the method for the appointment or election of members of the Board of Trustees. "]
[]
[]
["8c. Describe how will the proposed merger support the Board of Trustees' capacity to govern the charter schools within the MCSO. Applicants must include a clear description of the roles and responsibilities for the Board of Trustees, Chief Administrator, administrators, and any other entities, including a charter school foundation, shown in the organization chart (included as a required attachment)."]
[]
[]
["8d. Describe the roles and responsibilities of the CEO as they pertain to the MCSO and to member schools. Applicants must include a clear description of the roles and responsibilities for the Board of Trustees, Chief Administrator, administrators, and any other entities, including a charter school foundation, shown in the organization chart (included as a required attachment)."]
[]
[]
["8e. Describe any additional administrative staff who may be employed within the MCSO. Include title and job description for each position.  Applicants must include a clear description of the roles and responsibilities for the Board of Trustees, Chief Administrator, administrators, and any other entities, including a charter school foundation, shown in the organization chart (included as a required attachment)."]
[]
[]
["8f. Describe how the merger impact the individual charter schools’ ability to receive grants and any additional sources of revenue? If there will be a loss to individual grant opportunities to member schools, how will this loss be remediated? "]
[]
[]
["8g. Do any of the existing schools have foundations or other related entities? If yes, provide detail regarding the following:\n- Name of foundation or other entity and the school with which it is associated and its financial status (e.g., 501c3)\n- Function(s) of the foundation or other entity (e.g., fundraising, landlord, etc.)\n- Whether or not the foundation or other entity will continue to exist under the MCSO structure\nApplicants must include a clear description of the roles and responsibilities for the Board of Trustees, Chief Administrator, administrators, and any other entities, including a charter school foundation, shown in the organization chart (included as a required attachment)."]
[]
[]
["8h. Describe how the costs for the merger process will impact member schools."]
[]
[]
["8i. Describe the anticipated impact of the merger upon each of the following: \n- Food, transportation and health services\n- Purchasing and contracting procedures\n- Insurance policies\n- Dissolution procedures\n- Financial audits"]
[]
[]
["8j. Describe the MCSO's contingency plans in the event a charter school is closed, specific to governance and finance. "]
[]
[]
[]
["When Governance tab has been completed, please navigate to Staffing and CMOs tab."]

{"sheet":"Staffing","index":6,"n_rows":54,"n_cols":6,"rows_kept":54,"cut":false,"hidden":false,"merged":[[7,0,7,6],[49,0,49,6],[50,0,50,6],[9,0,9,6],[25,0,25,6],[43,0,43,6],[45,0,45,6],[46,0,46,6],[27,0,27,6]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Staffing Information"]
[{"$f":"appyear","v":2024}]
[]
[]
["Section 9: Staffing"]
["If additional space is needed for any of your responses to narrative questions, adjust the height of the text box cells by clicking and holding down the mouse between row number labels for blue cells, and dragging downward until all text is visible."]
[]
["9a. Provide the number of current full time equivalent (FTE) employees in each category by school. List any additional categories of staff, using the \"Other\" Explanation text box below the table. "]
[]
[null,{"$f":"OFFSET(SchoolStart,COLUMN()-COLUMN($B12),0)","v":0}]
[null,{"$f":"appyear-1","v":2023}]
["Pupil personnel"]
["Instructional personnel"]
["Administration"]
["Business office"]
["Transportation"]
["Pupil Health"]
["Operations and Maintenance"]
["Central "]
["Other (describe below)"]
["Total Current Staffing Levels",{"$f":"SUM(B14:B22)","v":0}]
[]
["\"Other\" Explanation:"]
[]
[]
["9b. Provide the number of projected full time equivalent (FTE) employees in each category by School and for the MCSO. List any additional categories of staff, using the \"Other\" Explanation text box below the table. "]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B30))/5,0)","v":0}]
[null,{"$f":"appyear","v":2024},{"$f":"B31+1","v":2025},{"$f":"C31+1","v":2026},{"$f":"D31+1","v":2027},{"$f":"E31+1","v":2028}]
["Pupil personnel"]
["Instructional personnel"]
["Administration"]
["Business office"]
["Transportation"]
["Pupil Health"]
["Operations and Maintenance"]
["Central "]
["Other (describe below)"]
["Total Projected Staffing Levels",{"$f":"SUM(B32:B40)","v":0},0,0,0,0]
[]
["\"Other\" Explanation:"]
[]
[]
["9c. Describe how merging will affect any collective bargaining agreement considerations (i.e.,How many employees are currently represented and by how many bargaining units? How will this change under the MCSO?).  Please submit any relevant collective bargaining agreements. "]
[]
[]
[]
["9d. Describe any additional post-merger impact on staffing. "]
[]
[]
[]
["When Staffing tab has been completed, please navigate to Enrollment tab."]

{"sheet":"Enrollment","index":7,"n_rows":121,"n_cols":6,"rows_kept":121,"cut":false,"hidden":false,"merged":[[116,0,116,6],[118,0,118,6],[7,0,7,6],[112,0,112,6],[114,0,114,6],[104,0,104,6],[106,0,106,6],[108,0,108,6],[102,0,102,6],[100,0,100,6],[31,0,31,4],[75,0,75,3],[110,0,110,6],[50,0,50,6],[51,0,51,6]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Enrollment Information"]
[{"$f":"appyear","v":2024}]
[]
[]
["Section 10: Enrollment"]
["If additional space is needed for any of your responses to narrative questions, adjust the height of the text box cells by clicking and holding down the mouse between row number labels for blue cells, and dragging downward until all text is visible."]
[]
["10a. Historical and Current Year School Enrollment Information"]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B12))/4,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"appyear-2","v":2022},"Current Year to Date"]
["K"]
[1]
[{"$f":"A15+1","v":2}]
[{"$f":"A16+1","v":3}]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
["Total",{"$f":"SUM(B14:B26)","v":0},0,0,0]
["Number of students receiving special education services"]
["Number of English Learners"]
["Number of economically disadvantaged learners"]
[]
["10b. Special Education Historical and Current Year School Enrollment Detail (include counts by primary disability only; no student should be counted in multiple categories)"]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B34))/4,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"appyear-2","v":2022},"Current Year to Date"]
["Autism"]
["Deaf-Blindness"]
["Deafness"]
["Emotional Disturbance"]
["Hearing Impairment"]
["Intellectual Disability"]
["Multiple Disabilities"]
["Orthopedic Impairment"]
["Other Health Impairment"]
["Specific Learning Disability "]
["Speech or Language Impairment"]
["Traumatic Brain Injury"]
["Visual Impairment (incl. blindness)"]
["Total",{"$f":"SUM(B36:B48)","v":0},0,0,0]
[]
["10c. Describe in what ways the merger may impact academic programming and services, including services to students receiving special education services, English Learners, and at-risk learners. Include supporting data and other evidence."]
[]
[]
["10d. Projected Enrollment"]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B56))/5,0)","v":0}]
[null,{"$f":"appyear","v":2024},{"$f":"appyear+1","v":2025},{"$f":"appyear+2","v":2026},{"$f":"D57+1","v":2027},{"$f":"E57+1","v":2028}]
["K"]
[1]
[{"$f":"A59+1","v":2}]
[{"$f":"A60+1","v":3}]
[4]
[5]
[6]
[7]
[8]
[9]
[10]
[11]
[12]
["Total Projected Enrollment",{"$f":"SUM(B58:B70)","v":0},0,0,0,0]
["Projected number of students receiving special education services"]
["Projected number of English Learners"]
["Projected number of economically disadvantaged learners"]
[]
["10e. Special Education Projected Enrollment Detail (include counts by primary disability only; no student should not be counted in multiple categories)"]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B78)),0)","v":0}]
[null,{"$f":"appyear","v":2024}]
["Autism"]
["Deaf-Blindness"]
["Deafness"]
["Emotional Disturbance"]
["Hearing Impairment"]
["Intellectual Disability"]
["Multiple Disabilities"]
["Orthopedic Impairment"]
["Other Health Impairment"]
["Specific Learning Disability "]
["Speech or Language Impairment"]
["Traumatic Brain Injury"]
["Visual Impairment (incl. blindness)"]
["Total",{"$f":"SUM(B80:B92)","v":0}]
[]
["10f. Retention History"]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B97))/4,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"B98+1","v":2021},{"$f":"C98+1","v":2022},"Current Year to Date"]
["Percent Retention Relative to Prior Year"]
[]
["10g. Do any of the existing charter schools have a waiting list? If so, indicate how many students are currently on those lists on a school-by-school basis. "]
[]
[]
[]
["10h. Are class sizes and caseloads for students receiving special education services at appropriate levels to provide FAPE (Free and Appropriate Education), as per IDEA and Chapter 711? "]
[]
[]
[]
["10i. Are IEPs up to date and completed within the established timelines to provide FAPE, as per IDEA and Chapter 711? "]
[]
[]
[]
["10j. Are there any current due process complaints in any of the schools? If so, explain (providing number and type of complaints). "]
[]
[]
[]
["10k. In the event of a charter school closure, describe the transition plan for enrollment of all students back into their district of residence, as well as ensuring FAPE for students receiving special education services. "]
[]
[]
[]
["When Enrollment tab has been completed, please navigate to Checklist tab."]

{"sheet":"Checklist","index":8,"n_rows":100,"n_cols":3,"rows_kept":100,"cut":false,"hidden":false,"merged":[]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Applicant Checklist"]
[{"$f":"appyear","v":2024}]
[]
["Prior to final submission, please ensure you have provided the following documents. "]
[]
[null,"Overview of Proposed Merger"]
[null,null,"Table of Contents - Attached Documents "]
[null,null,"All attached documents must be numbered and listed within the Table of Contents - Attached Documents."]
[null,null,"Executive Summary"]
[null,null,"The executive summary provides an opportunity for the proposed MCSO and participating charter schools to outline key principles underpinning "]
[null,null,"the proposed MCSO.  The formation of an MCSO should be guided by a commitment to equitable, high-quality educational opportunities for students;"]
[null,null,"increased availability of high rigor courses and innovative programming to expand educational opportunity and success; and streamlined governance "]
[null,null,"that promotes transparency and accountability. Specifically, the executive summary must include a reflection upon ways in which the merger may "]
[null,null,"increase educational equity for all students and the anticipated impact upon student achievement and assessment.  "]
[null,null,"Draft Plan of Merger"]
[null,null,"Current curriculum (planned courses by grade level) if not already on file with authorizer(s)"]
[null,null,"Current curriculum is a required submission for any MCSO application requiring approvals from multiple authorizers."]
[null,null,"Current Local Assessment System Plan if not already on file with authorizer(s)"]
[null,null,"Current Local Assessment System Plan is a required submission for any MCSO application requiring approvals from multiple authorizers."]
[null,null,"Evidence of outreach/engagement conducted within school community to solicit feedback regarding merger process (recommended, not required)"]
[null,null,"Signature Sheets "]
[null,null,"Each participating charter school and representatives of proposed MCSO must submit a completed signature certification sheet. "]
[]
[null,"Financial Documents"]
[null,null,"Independent audits for all schools for last 3 fiscal years"]
[null,null,"Adopted budgets for all schools for the last 3 fiscal years "]
[null,null,"990 submissions for last 3 years for each school"]
[null,null,"990 submissions for last 3 years for any associated school foundations or other related entities"]
[null,null,"MCSO proposed 5 year budget "]
[null,null,"Most recent year adopted budget for each school to be included in MCSO for last operational year (ex: PDE-2028)"]
[null,null,"MCSO proposed staffing list (broken down by Administrative staff, Support Staff, Instructional staff)"]
[null,null,"Insurance documents:"]
[null,null,"Within the required documents, please include current policies for each participating charter school and supporting documents for umbrella insurance "]
[null,null,"for the MCSO (i.e., an insurance quote for coverage)."]
[null,null,"Commercial General Liability"]
[null,null,"Automobile"]
[null,null,"Property"]
[null,null,"Directors/Managers"]
[null,null,"Workers Compensation"]
[null,null,"Sexual Harassment"]
[null,null,"Technology (ex: Inland Marine) - if applicable"]
[null,null,"IDEA Liability"]
[null,null,"Retirement/PSERS Liability"]
[null,null,"Employee health insurance"]
[null,null,"Any other relevant insurance policies"]
[null,null,"Financial control policies (as applicable): "]
[null,null,"General Financial Policies or Procedures (ex: budget, audit, accounting, cash management (including petty cash), investments, capitalization of assets, etc.)"]
[null,null,"Allowable Costs (required by Federal Uniform Grants Guidance)"]
[null,null,"Authorized Signature Policy"]
[null,null,"Board Approval for Purchasing Policy"]
[null,null,"Conflict of Interest Policy"]
[null,null,"Contract/Contract Monitoring"]
[null,null,"Credit and/or Debit Card Use Policy"]
[null,null,"Expense Reporting Policy / Travel Reimbursement Policy"]
[null,null,"Internal Control (required by Federal Uniform Grants Guidance)"]
[null,null,"Personal Identifiable Information  (required by Federal Uniform Grants Guidance)"]
[null,null,"Purchasing"]
[null,null,"Record Retention Policy"]
[null,null,"Any other relevant policies regarding finances or operations"]
[null,null,"Proposed or existing contracts with any curriculum or course content providers"]
[null,null,"List of business, HR, or other operations-related services the MCSO expects to contract out for (if applicable)"]
[null,null,"Copies of any current or proposed management or shared services contracts with other organizations (including any proposed updates under the MCSO)"]
[null,null,"Copies of any current or proposed collective bargaining agreements"]
[]
[null,"Facilities Documents"]
[null,null,"Address and description of each facility to be used by MCSO, including purpose of facility"]
[null,null,"Copies of any current or proposed lease agreements"]
[null,null,"Copies of any current or proposed mortgage documents"]
[null,null,"Copies of any current or proposed capital lease agreements"]
[null,null,"Any loan/debt documentation or promissory notes (including Subordination or Attornment Agreements if applicable)"]
[null,null,"Any other relevant policies regarding facilities or operations"]
[null,null,"School safety plans and procedures"]
[]
[null,"Governance Documents"]
[null,null,"Copy of approved charter of each charter school proposed under the MCSO"]
[null,null,"Current board of trustees rosters"]
[null,null,"List of proposed board membership"]
[null,null,"Current Statements of Financial Interest from proposed board of trustees"]
[null,null,"Ethics disclosures of proposed board of trustees, MCSO Executive Director/CEO, CFO, COO, CAO staff"]
[null,null,"Resumes/background of proposed board of trustees"]
[null,null,"Proposed organizational chart"]
[null,null,"Applicants must include an organizational chart clearly presenting the proposed governance structure of the MCSO, including"]
[null,null,"lines of authority and reporting between the board of trustees, chief administrator, administrators, staff, and any educational "]
[null,null,"management service provider that will play a role in providing management services to the charter schools under its jurisdiction."]
[null,null,"List of proposed MCSO Executive Director/CEO, CFO, COO, CAO staff"]
[null,null,"Applicants must include a clear description of the roles and responsibilities for the board of trustees, chief administrator, administrators, "]
[null,null,"and any other entities, including a charter school foundation, shown in the organizational chart. "]
[null,null,"MCSO board bylaws and policies"]
[null,null,"Applicants must include standards for board of trustees' performance, including compliance with all applicable laws, regulations and terms of the charter."]
[null,null,"Evidence of approval from charter schools (i.e., copy of minutes from Board Meeting showing intent to join MCSO)"]
[]
[]
[]
["When all application tabs have been completed and all required attachments have been gathered, return to the Application Fact Sheet tab, and click "]
["on the \"Application Complete\" button.  If any blue cells do not have a value in them, you will receive an error message directing you to locate and"]
["populate blank fields (values can include 0 or N/A). Save the application in the following format:  "]
["Date of completion then proposed MCSO name (YYYY-MM-DD_ProposedMCSOName)"]
["Please consult the MCSO Guide for additional submission instructions. "]

{"sheet":"Outputs","index":9,"n_rows":136,"n_cols":18,"rows_kept":136,"cut":false,"hidden":false,"merged":[[55,0,56,0],[108,0,109,0],[10,0,11,0],[97,0,98,0]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Outputs"]
[{"$f":"appyear","v":2024}]
[]
[]
["Financial Indicators"]
[]
[null,{"$f":"IF(B10<>0,B10,A9)","v":0},0,0,0]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B10))/4,0)","v":0},null,null,null,"MCSO Total",null,null,null,null,"Calculation"]
["Indicator",{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"C11+1","v":2022},{"$f":"D11+1","v":2023},{"$f":"appyear","v":2024},{"$f":"F11+1","v":2025},{"$f":"G11+1","v":2026},{"$f":"H11+1","v":2027},{"$f":"I11+1","v":2028}]
[null,"Actual ","Actual ","Actual","Budget","Projected","Projected","Projected","Projected","Projected"]
["Total Margin Ratio",{"$f":"1-OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"1-OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"1-OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"1-OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$42,List,0)+2,MATCH(E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"1-'MCSO Budget Projections'!C224/'MCSO Budget Projections'!C41","v":{"$error":"#DIV/0!"}},{"$f":"1-'MCSO Budget Projections'!D224/'MCSO Budget Projections'!D41","v":{"$error":"#DIV/0!"}},{"$f":"1-'MCSO Budget Projections'!E224/'MCSO Budget Projections'!E41","v":{"$error":"#DIV/0!"}},{"$f":"1-'MCSO Budget Projections'!F224/'MCSO Budget Projections'!F41","v":{"$error":"#DIV/0!"}},{"$f":"1-'MCSO Budget Projections'!G224/'MCSO Budget Projections'!G41","v":{"$error":"#DIV/0!"}},"Calculated as net income (revenues-expenditures) / total revenue"]
["Current Ratio",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$49,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$54,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$49,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$54,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$49,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$54,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},"N/A","N/A","N/A","N/A","N/A","N/A","Calculated as current assets / current liabilities"]
["Liquidity (Days of Cash on Hand)",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$46,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/365","v":0},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$46,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/365","v":0},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$46,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/365","v":0},"N/A","N/A","N/A","N/A","N/A","N/A","Calculated as cash and cash equivalents / 365"]
["Net Position (% of Revenue)",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$62,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$62,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$62,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},"N/A","N/A","N/A","N/A","N/A","N/A","Calculated as net position / total revenue"]
["Unrestricted Fund Balance\n(Equal to 2+ Months of Expenditures)",{"$f":"IF(OFFSET(Audit,MATCH('Finance and Facilities'!$A$59,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))>=(OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF(OFFSET(Audit,MATCH('Finance and Facilities'!$A$59,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)>=(OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF(OFFSET(Audit,MATCH('Finance and Facilities'!$A$59,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)>=(OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF(OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$231,List,0)+2,MATCH(E$9,SchoolList,0))>=(OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$42,List,0)+2,MATCH(E$9,SchoolList,0))/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF('MCSO Budget Projections'!C230>=('MCSO Budget Projections'!C41/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF('MCSO Budget Projections'!D230>=('MCSO Budget Projections'!D41/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF('MCSO Budget Projections'!E230>=('MCSO Budget Projections'!E41/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF('MCSO Budget Projections'!F230>=('MCSO Budget Projections'!F41/6),\"YES\",\"NO\")","v":"YES"},{"$f":"IF('MCSO Budget Projections'!G230>=('MCSO Budget Projections'!G41/6),\"YES\",\"NO\")","v":"YES"},"Calculated as fund balance relative to two months of expenditures (if the unrestricted fund balance equals at least two months of expenditures, \"YES\", otherwise \"NO\")"]
["Debt Ratio",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$55,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$51,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$55,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$51,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$55,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$51,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},"N/A","N/A","N/A","N/A","N/A","N/A","Calculated as total liabilities / total assets"]
[]
["Budget - Actual Comparison "]
[]
[null,{"$f":"IF(B23<>0,B23,A22)","v":0},0,0]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B23))/3,0)","v":0}]
[null,{"$f":"appyear-4","v":2020},{"$f":"B24+1","v":2021},{"$f":"C24+1","v":2022}]
[null,"Variance","Variance","Variance"]
["Revenues"]
["Local sources",{"$f":"OFFSET(Audit,MATCH($A27,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A27,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A27,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A27,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A27,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A27,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["State sources",{"$f":"OFFSET(Audit,MATCH($A28,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A28,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A28,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A28,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A28,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A28,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Federal sources",{"$f":"OFFSET(Audit,MATCH($A29,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A29,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A29,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A29,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A29,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A29,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Other sources",{"$f":"OFFSET(Audit,MATCH($A30,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A30,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A30,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A30,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A30,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A30,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Total Revenues",{"$f":"OFFSET(Audit,MATCH($A31,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A31,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A31,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A31,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A31,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A31,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
[]
["Expenditures"]
["Instruction",{"$f":"OFFSET(Audit,MATCH($A34,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A34,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A34,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A34,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A34,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A34,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Support Services",{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Non-instructional Services",{"$f":"OFFSET(Audit,MATCH($A36,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A36,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Capital Outlay",{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Debt Service ",{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Total Expenditures",{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["Operating Surplus/(Loss)",{"$f":"OFFSET(Audit,MATCH($A41,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A41,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A41,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A41,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A41,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A41,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
[]
["Other Financing Sources (Uses)"]
["Transfer In",{"$f":"OFFSET(Audit,MATCH($A44,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A44,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A44,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A44,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A44,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A44,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Transfer Out",{"$f":"OFFSET(Audit,MATCH($A45,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A45,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A45,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A45,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A45,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A45,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Total Other Financing Sources (Uses)",{"$f":"OFFSET(Audit,MATCH($A46,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A46,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A46,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A46,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A46,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A46,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
[]
["Net Change in Fund Balance",{"$f":"OFFSET(Audit,MATCH($A48,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A48,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A48,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A48,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A48,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A48,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Fund Balance (Deficit) - Beginning of Year",{"$f":"OFFSET(Audit,MATCH($A49,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A49,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A49,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A49,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A49,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A49,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
["Fund Balance (Deficit) - End of Year",{"$f":"OFFSET(Audit,MATCH($A50,AuditList,0),MATCH(B$22,OFFSET(audityear,-1,0),0))/OFFSET(Budget,MATCH($A50,AuditList,0),MATCH(B$22,OFFSET(BudgetYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A50,AuditList,0),MATCH(C$22,OFFSET(audityear,-1,0),0)+1)/OFFSET(Budget,MATCH($A50,AuditList,0),MATCH(C$22,OFFSET(BudgetYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH($A50,AuditList,0),MATCH(D$22,OFFSET(audityear,-1,0),0)+2)/OFFSET(Budget,MATCH($A50,AuditList,0),MATCH(D$22,OFFSET(BudgetYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}}]
[]
[]
["Expenditure Indicators"]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B55))/4,0)","v":0},null,null,null,"MCSO Total"]
["Indicator",{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"C56+1","v":2022},{"$f":"D56+1","v":2023},{"$f":"appyear","v":2024},{"$f":"F56+1","v":2025},{"$f":"G56+1","v":2026},{"$f":"H56+1","v":2027},{"$f":"I56+1","v":2028}]
[null,"Actual ","Actual ","Actual","Budget","Projected","Projected","Projected","Projected","Projected"]
["% of Expenditures - Instruction ",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A24,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A24,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A24,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$79,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C78/'MCSO Budget Projections'!C224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D78/'MCSO Budget Projections'!D224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E78/'MCSO Budget Projections'!E224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F78/'MCSO Budget Projections'!F224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G78/'MCSO Budget Projections'!G224","v":{"$error":"#DIV/0!"}}]
["% of Expenditures - Support Services",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A25,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A25,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A25,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$190,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C189/'MCSO Budget Projections'!C224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D189/'MCSO Budget Projections'!D224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E189/'MCSO Budget Projections'!E224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F189/'MCSO Budget Projections'!F224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G189/'MCSO Budget Projections'!G224","v":{"$error":"#DIV/0!"}}]
["% of Expenditures - Noninstructional Services",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A26,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A26,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A26,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$203,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C202/'MCSO Budget Projections'!C224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D202/'MCSO Budget Projections'!D224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E202/'MCSO Budget Projections'!E224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F202/'MCSO Budget Projections'!F224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G202/'MCSO Budget Projections'!G224","v":{"$error":"#DIV/0!"}}]
["% of Expenditures - Capital Outlay",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A27,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A27,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A27,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$216,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C215/'MCSO Budget Projections'!C224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D215/'MCSO Budget Projections'!D224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E215/'MCSO Budget Projections'!E224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F215/'MCSO Budget Projections'!F224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G215/'MCSO Budget Projections'!G224","v":{"$error":"#DIV/0!"}}]
["% of Expenditures - Debt Service",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A28,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A28,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A28,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$220,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C219/'MCSO Budget Projections'!C224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D219/'MCSO Budget Projections'!D224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E219/'MCSO Budget Projections'!E224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F219/'MCSO Budget Projections'!F224","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G219/'MCSO Budget Projections'!G224","v":{"$error":"#DIV/0!"}}]
[]
[]
["Charter to MCSO Budgetary Comparison"]
[]
[null,{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"appyear-2","v":2022},{"$f":"appyear-1","v":2023},{"$f":"appyear","v":2024},{"$f":"F67+1","v":2025},{"$f":"G67+1","v":2026},{"$f":"H67+1","v":2027},{"$f":"I67+1","v":2028},{"$f":"\"FY\"&appyear-4&\"-\"&appyear-3","v":"FY2020-2021"},{"$f":"\"FY\"&appyear-3&\"-\"&appyear-2","v":"FY2021-2022"},{"$f":"\"FY\"&appyear-2&\"-\"&appyear-1","v":"FY2022-2023"},{"$f":"\"FY\"&appyear-1&\"-\"&appyear","v":"FY2023-2024"},{"$f":"\"FY\"&appyear&\"-\"&appyear+1","v":"FY2024-2025"},{"$f":"\"FY\"&appyear+1&\"-\"&appyear+2","v":"FY2025-2026"},{"$f":"\"FY\"&appyear+2&\"-\"&appyear+3","v":"FY2026-2027"},{"$f":"\"FY\"&appyear+3&\"-\"&appyear+4","v":"FY2027-2028"}]
[null,"Actual","Actual","Actual","Budget","Projected","Projected","Projected","Projected","Projected","% Change","% Change","% Change","% Change","% Change","% Change","% Change","% Change"]
[null,"All Schools","All Schools","All Schools","All Schools","MCSO","MCSO","MCSO","MCSO","MCSO","Actual","Actual","Budgeted","Projected","Projected","Projected","Projected","Projected"]
["Revenues"]
["Local sources",{"$f":"SUMIF(audityear,B$67,OFFSET(audityear,MATCH($A71,AuditList,0)-1,0))","v":0},{"$f":"SUMIF(audityear,C$67,OFFSET(audityear,MATCH($A71,AuditList,0)-1,0))","v":0},{"$f":"SUMIF(audityear,D$67,OFFSET(audityear,MATCH($A71,AuditList,0)-1,0))","v":0},{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$20,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$19,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$19,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$19,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$19,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$19,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"IFERROR((C71-B71)/B71,0)","v":0},0,0,0,0,0,0,0]
["State sources",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$26,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$25,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$25,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$25,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$25,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$25,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Federal sources",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$36,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$35,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$35,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$35,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$35,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$35,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Other sources",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$41,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$40,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$40,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$40,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$40,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$40,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Total Revenues",{"$f":"SUM(B71:B74)","v":0},{"$f":"SUM(C71:C74)","v":0},0,0,0,0,0,{"$f":"SUM(I71:I74)","v":0},{"$f":"SUM(J71:J74)","v":0},0,0,0,0,0,0,0,0]
[]
["Expenditures"]
["Instruction",{"$f":"SUMIF(audityear,B$67,OFFSET(audityear,MATCH($A78,AuditList,0)-1,0))","v":0},0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$79,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$78,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$78,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$78,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$78,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$78,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"IFERROR((C78-B78)/B78,0)","v":0},0,0,0,0,0,0,0]
["Support Services",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$190,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$189,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$189,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$189,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$189,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$189,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Non-instructional Services",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$203,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$202,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$202,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$202,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$202,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$202,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Capital Outlay",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$216,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$215,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$215,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$215,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$215,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$215,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Debt Service ",0,0,0,{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$220,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$219,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$219,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$219,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$219,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$219,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
["Total Expenditures",{"$f":"SUM(B78:B82)","v":0},{"$f":"SUM(C78:C82)","v":0},0,0,0,0,0,{"$f":"SUM(I78:I82)","v":0},{"$f":"SUM(J78:J82)","v":0},0,0,0,0,0,0,0,0]
[]
["Operating Surplus/(Loss)",{"$f":"B75-B83","v":0},0,0,0,0,0,0,{"$f":"I75-I83","v":0},{"$f":"J75-J83","v":0},{"$f":"IFERROR((C85-B85)/B85,0)","v":0},0,0,0,0,0,0,0]
[]
["Other Financing Sources (Uses)"]
["Transfers",{"$f":"SUMIF(audityear,B$67,OFFSET(audityear,MATCH('Finance and Facilities'!$A$36,AuditList,0)-1,0))","v":0},{"$f":"SUMIF(audityear,C$67,OFFSET(audityear,MATCH('Finance and Facilities'!$A$36,AuditList,0)-1,0))","v":0},{"$f":"SUMIF(audityear,D$67,OFFSET(audityear,MATCH('Finance and Facilities'!$A$36,AuditList,0)-1,0))","v":0},{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$39,List,0)+2,0))-SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$221,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$38,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))-OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$220,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$38,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))-OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$220,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$38,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))-OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$220,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$38,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))-OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$220,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$38,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))-OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$220,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"IFERROR((C88-B88)/B88,0)","v":0},0,0,0,0,0,0,0]
["Total Other Financing Sources (Uses)",{"$f":"SUM(B88:B88)","v":0},{"$f":"SUM(C88:C88)","v":0},0,0,0,0,0,{"$f":"SUM(I88:I88)","v":0},{"$f":"SUM(J88:J88)","v":0},0,0,0,0,0,0,0,0]
[]
["Net Change in Fund Balance",{"$f":"B85+B89","v":0},{"$f":"C85+C89","v":0},0,0,0,{"$f":"G85+G89","v":0},0,{"$f":"I85+I89","v":0},{"$f":"J85+J89","v":0},{"$f":"IFERROR((C91-B91)/B91,0)","v":0},0,0,0,0,0,0,0]
["Fund Balance",{"$f":"SUMIF(audityear,B$67,OFFSET(audityear,MATCH(\"Total Fund Balance\",AuditList,0)-1,0))","v":0},{"$f":"SUMIF(audityear,C$67,OFFSET(audityear,MATCH(\"Total Fund Balance\",AuditList,0)-1,0))","v":0},{"$f":"SUMIF(audityear,D$67,OFFSET(audityear,MATCH(\"Total Fund Balance\",AuditList,0)-1,0))","v":0},{"$f":"SUM(OFFSET(SchoolList,MATCH('Current Year Budgets'!$B$229,List,0)+2,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$228,MCSOList,0)+1,MATCH(Outputs!F$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$228,MCSOList,0)+1,MATCH(Outputs!G$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$228,MCSOList,0)+1,MATCH(Outputs!H$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$228,MCSOList,0)+1,MATCH(Outputs!I$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},{"$f":"OFFSET('MCSO Budget Projections'!$B$12,MATCH('MCSO Budget Projections'!$B$228,MCSOList,0)+1,MATCH(Outputs!J$67,'MCSO Budget Projections'!$C$12:$G$12,0))","v":0},0,0,0,0,0,0,0,0]
[]
[]
["Facilities Indicators"]
[]
[null,"All Schools","MCSO Total"]
["Indicator",{"$f":"appyear-1","v":2023},{"$f":"appyear","v":2024},{"$f":"C98+1","v":2025},{"$f":"D98+1","v":2026},{"$f":"E98+1","v":2027},{"$f":"F98+1","v":2028}]
[null,"Actual","Projected","Projected","Projected","Projected","Projected"]
["Total Number of Buildings",{"$f":"FacilityNum","v":0},{"$f":"'Finance and Facilities'!B208","v":0},{"$f":"'Finance and Facilities'!C208","v":0},{"$f":"'Finance and Facilities'!D208","v":0},{"$f":"'Finance and Facilities'!E208","v":0},{"$f":"'Finance and Facilities'!F208","v":0}]
["Building Cost per Student",{"$f":"SUM(OFFSET(Facility,3,1,2,FacilityNum))/SUMIF(EnrollYear,Enrollment!$E$13,OFFSET(EnrollYear,14,0))","v":{"$error":"#REF!"}},{"$f":"('Finance and Facilities'!B209+'Finance and Facilities'!B210)/SUMIF(projyear,C$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"('Finance and Facilities'!C209+'Finance and Facilities'!C210)/SUMIF(projyear,D$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"('Finance and Facilities'!D209+'Finance and Facilities'!D210)/SUMIF(projyear,E$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"('Finance and Facilities'!E209+'Finance and Facilities'!E210)/SUMIF(projyear,F$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"('Finance and Facilities'!F209+'Finance and Facilities'!F210)/SUMIF(projyear,G$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}}]
["Total Monthly Payment",{"$f":"SUM(OFFSET(Facility,3,1,2,FacilityNum))","v":{"$error":"#REF!"}},{"$f":"'Finance and Facilities'!B209+'Finance and Facilities'!B210","v":0},{"$f":"'Finance and Facilities'!C209+'Finance and Facilities'!C210","v":0},{"$f":"'Finance and Facilities'!D209+'Finance and Facilities'!D210","v":0},{"$f":"'Finance and Facilities'!E209+'Finance and Facilities'!E210","v":0},{"$f":"'Finance and Facilities'!F209+'Finance and Facilities'!F210","v":0}]
["Square Feet per Student",{"$f":"SUM(OFFSET(Facility,5,1,1,FacilityNum))/SUMIF(EnrollYear,Enrollment!$E$13,OFFSET(EnrollYear,14,0))","v":{"$error":"#REF!"}},{"$f":"'Finance and Facilities'!B211/SUMIF(projyear,C$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'Finance and Facilities'!C211/SUMIF(projyear,D$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'Finance and Facilities'!D211/SUMIF(projyear,E$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'Finance and Facilities'!E211/SUMIF(projyear,F$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'Finance and Facilities'!F211/SUMIF(projyear,G$98,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}}]
[]
[]
["Enrollment Indicators "]
[]
[null,{"$f":"OFFSET(SchoolStart,(COLUMN()-COLUMN($B108))/4,0)","v":0},null,null,null,"MCSO Total"]
["Indicator",{"$f":"appyear-4","v":2020},{"$f":"appyear-3","v":2021},{"$f":"C109+1","v":2022},{"$f":"D109+1","v":2023},{"$f":"appyear","v":2024},{"$f":"F109+1","v":2025},{"$f":"G109+1","v":2026},{"$f":"H109+1","v":2027},{"$f":"I109+1","v":2028}]
[null,"Actual","Actual ","Actual","Current/ Budgeted","Projected","Projected","Projected","Projected","Projected"]
["Actual and Projected Year Over Year Enrollment Growth","N/A",{"$f":"OFFSET(ActEnroll,15,MATCH(C$9,OFFSET(EnrollYear,-1,0),0)+1)/OFFSET(ActEnroll,15,MATCH(C$9,OFFSET(EnrollYear,-1,0),0))-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(ActEnroll,15,MATCH(D$9,OFFSET(EnrollYear,-1,0),0)+2)/OFFSET(ActEnroll,15,MATCH(D$9,OFFSET(EnrollYear,-1,0),0)+1)-1","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(ActEnroll,15,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3)/OFFSET(ActEnroll,15,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+2)-1","v":{"$error":"#DIV/0!"}},{"$f":"SUMIF(projyear,F$109,OFFSET(projyear,14,0))/SUMIF(EnrollYear,Enrollment!$E$13,OFFSET(EnrollYear,14,0))-1","v":{"$error":"#DIV/0!"}},{"$f":"SUMIF(projyear,G$109,OFFSET(projyear,14,0))/SUMIF(projyear,F$109,OFFSET(projyear,14,0))-1","v":{"$error":"#DIV/0!"}},{"$f":"SUMIF(projyear,H$109,OFFSET(projyear,14,0))/SUMIF(projyear,G$109,OFFSET(projyear,14,0))-1","v":{"$error":"#DIV/0!"}},{"$f":"SUMIF(projyear,I$109,OFFSET(projyear,14,0))/SUMIF(projyear,H$109,OFFSET(projyear,14,0))-1","v":{"$error":"#DIV/0!"}},{"$f":"SUMIF(projyear,J$109,OFFSET(projyear,14,0))/SUMIF(projyear,I$109,OFFSET(projyear,14,0))-1","v":{"$error":"#DIV/0!"}}]
["Current and Projected Students per Teacher","N/A","N/A","N/A",{"$f":"OFFSET(ActEnroll,15,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3)/OFFSET(CurrStaff,3,MATCH(Outputs!E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"SUMIF(projyear,F$109,OFFSET(projyear,14,0))/C128","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Current and Projected Students per Administrator","N/A","N/A","N/A",{"$f":"OFFSET(ActEnroll,15,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3)/OFFSET(CurrStaff,4,MATCH(Outputs!E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Current and Projected Teachers per Administrator","N/A","N/A","N/A",{"$f":"OFFSET(CurrStaff,3,MATCH(Outputs!E$9,SchoolList,0))/OFFSET(CurrStaff,4,MATCH(Outputs!E$9,SchoolList,0))","v":{"$error":"#DIV/0!"}},{"$f":"C128/C129","v":{"$error":"#DIV/0!"}},{"$f":"D128/D129","v":{"$error":"#DIV/0!"}},{"$f":"E128/E129","v":{"$error":"#DIV/0!"}},{"$f":"F128/F129","v":{"$error":"#DIV/0!"}},{"$f":"G128/G129","v":{"$error":"#DIV/0!"}}]
["K-8 Enrollment",{"$f":"SUM(OFFSET(ActEnroll,2,MATCH(B$9,OFFSET(EnrollYear,-1,0),0),9,1))","v":0},{"$f":"SUM(OFFSET(ActEnroll,2,MATCH(C$9,OFFSET(EnrollYear,-1,0),0)+1,9,1))","v":0},{"$f":"SUM(OFFSET(ActEnroll,2,MATCH(D$9,OFFSET(EnrollYear,-1,0),0)+2,9,1))","v":0},{"$f":"SUM(OFFSET(ActEnroll,2,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3,9,1))","v":0},{"$f":"SUMIF(projyear,F$109,OFFSET(projyear,1,0,9))","v":0},{"$f":"SUMIF(projyear,G$109,OFFSET(projyear,1,0,9))","v":0},{"$f":"SUMIF(projyear,H$109,OFFSET(projyear,1,0,9))","v":0},{"$f":"SUMIF(projyear,I$109,OFFSET(projyear,1,0,9))","v":0},{"$f":"SUMIF(projyear,J$109,OFFSET(projyear,1,0,9))","v":0}]
["9-12 Enrollment",{"$f":"SUM(OFFSET(ActEnroll,11,MATCH(B$9,OFFSET(EnrollYear,-1,0),0),4,1))","v":0},{"$f":"SUM(OFFSET(ActEnroll,11,MATCH(C$9,OFFSET(EnrollYear,-1,0),0)+1,4,1))","v":0},{"$f":"SUM(OFFSET(ActEnroll,11,MATCH(D$9,OFFSET(EnrollYear,-1,0),0)+2,4,1))","v":0},{"$f":"SUM(OFFSET(ActEnroll,11,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3,4,1))","v":0},{"$f":"SUMIF(projyear,F$109,OFFSET(projyear,10,0,4))","v":0},{"$f":"SUMIF(projyear,G$109,OFFSET(projyear,10,0,4))","v":0},{"$f":"SUMIF(projyear,H$109,OFFSET(projyear,10,0,4))","v":0},{"$f":"SUMIF(projyear,I$109,OFFSET(projyear,10,0,4))","v":0},{"$f":"SUMIF(projyear,J$109,OFFSET(projyear,10,0,4))","v":0}]
["Retention Rate (%)",{"$f":"OFFSET(Retention,2,MATCH(B$9,OFFSET(audityear,-1,0),0))","v":0},{"$f":"OFFSET(Retention,2,MATCH(C$9,OFFSET(audityear,-1,0),0)+1)","v":0},{"$f":"OFFSET(Retention,2,MATCH(D$9,OFFSET(audityear,-1,0),0)+2)","v":0},{"$f":"OFFSET(Retention,2,MATCH(E$9,OFFSET(audityear,-1,0),0)+3)","v":0},"N/A","N/A","N/A","N/A","N/A"]
["Average Revenue per Student",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(ActEnroll,15,MATCH(B$9,OFFSET(EnrollYear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(ActEnroll,15,MATCH(C$9,OFFSET(EnrollYear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$21,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(ActEnroll,15,MATCH(D$9,OFFSET(EnrollYear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$42,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(ActEnroll,15,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3)","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C41/SUMIF(projyear,F$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D41/SUMIF(projyear,G$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E41/SUMIF(projyear,H$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F41/SUMIF(projyear,I$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G41/SUMIF(projyear,J$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}}]
["Average Expenditures per Student",{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(B$9,OFFSET(audityear,-1,0),0))/OFFSET(ActEnroll,15,MATCH(B$9,OFFSET(EnrollYear,-1,0),0))","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(C$9,OFFSET(audityear,-1,0),0)+1)/OFFSET(ActEnroll,15,MATCH(C$9,OFFSET(EnrollYear,-1,0),0)+1)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(Audit,MATCH('Finance and Facilities'!$A$29,AuditList,0),MATCH(D$9,OFFSET(audityear,-1,0),0)+2)/OFFSET(ActEnroll,15,MATCH(D$9,OFFSET(EnrollYear,-1,0),0)+2)","v":{"$error":"#DIV/0!"}},{"$f":"OFFSET(AccSchool,MATCH('Current Year Budgets'!$B$225,List,0)+2,MATCH(E$9,SchoolList,0))/OFFSET(ActEnroll,15,MATCH(E$9,OFFSET(EnrollYear,-1,0),0)+3)","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!C224/SUMIF(projyear,F$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!D224/SUMIF(projyear,G$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!E224/SUMIF(projyear,H$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!F224/SUMIF(projyear,I$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}},{"$f":"'MCSO Budget Projections'!G224/SUMIF(projyear,J$109,OFFSET(projyear,14,0))","v":{"$error":"#DIV/0!"}}]
[]
[]
["Staffing Comparison "]
[]
[null,{"$f":"appyear-1","v":2023},{"$f":"appyear","v":2024},{"$f":"appyear+1","v":2025},{"$f":"appyear+2","v":2026},{"$f":"E124+1","v":2027},{"$f":"F124+1","v":2028}]
[null,"Actual","Projected","Projected","Projected","Projected","Projected"]
[null,"All Schools","MCSO","MCSO","MCSO","MCSO","MCSO"]
["Pupil personnel",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A127,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Instructional personnel",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A128,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Administration",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A129,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Business office",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A130,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Transportation",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A131,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Pupil health",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A132,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Operations and maintenance",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A133,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Central ",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Outputs!$A134,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Other",{"$f":"SUM(OFFSET(CurrStaff,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-1,1,1,COUNTA(SchoolList)))","v":0},{"$f":"SUMIF(mcsoyear,C$124,OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,D$124,OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,E$124,OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,F$124,OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0},{"$f":"SUMIF(mcsoyear,G$124,OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))+SUMIF(mcsoyear,\"MCSO\",OFFSET(mcsoyear,MATCH(Staffing!$A$22,OFFSET(CurrStaffRange,0,-1),0)-2,0))","v":0}]
["Total Staff",{"$f":"SUM(B127:B135)","v":0},0,0,0,0,0]

{"sheet":"Financial Indicators","index":10,"n_rows":34,"n_cols":3,"rows_kept":34,"cut":false,"hidden":false,"merged":[[7,0,7,1],[32,0,32,1],[33,0,33,1],[31,0,31,1],[9,0,9,1],[21,0,21,2]]}
[]
["Multiple Charter School Organization (MCSO) Application"]
["Financial Indicator Information"]
[{"$f":"appyear","v":2024}]
[]
[]
[]
["This document has been created to assist authorizers in understanding and aggregating the information contained within the application tool. The financial indicators and associated thresholds provide various metrics that are commonly used by ratings agencies and charter authorizers in the Commonwealth and other states to evaluate the financial viability of charter schools. The outputs and financial indicators provided in the tool should not be interpreted as a determination of a proposed MCSO’s feasibility; instead, they should be viewed as a starting point for evaluation."]
[]
["Financial Indicators in Outputs Sheet"]
["Measure","Recommended Threshold"]
["Total Margin ","Total margin as a percentage of revenue is at least 0%"]
["Current Ratio","Current ratio of at least 100%; preferably 110% or greater"]
["Liquidity (Days of Cash on Hand)","Average of at least 60 days recommended; fewer than 30 days is a flag for concern"]
["Net Position (% of Revenue)","Net position as a percentage of revenue of at least 16.66%; less than 0% is a flag for concern"]
["Unrestricted Fund Balance","Government Finance Officers Association (GFOA) recommends maintaining an unrestricted general fund - fund balance of at least two months of general fund operating revenues or expenditures "]
["Unrestricted Fund Balance (% of Revenue)","Non-restricted fund balance as a percentage of revenue of at least 16.66%; less than 0% is a flag for concern"]
["Debt Ratio","Debt ratio of at most 85%; more than 92% is a flag for concern"]
["Enrollment Growth","S&P considers growth of 2%-5% per year \"Adequate\""]
["Retention ","S&P considers 80%-85% retention \"Adequate\""]
[]
["Other Commonly Used Financial Indicators"]
["Measure","Recommended Threshold","Calculation"]
["Number of Days Receivable","A high number of days can be a flag for concern, but \"high\" is relative to size of the school. Delays in payments from Districts (typically the majority of receivables for charter schools) may fall on the charter school, the school district, or both","Calculated as outstanding receivables (sum of all receivables) / 365"]
["Two Year Average Operating Cash Flow Margin (%)","Moody's A rated entities are at least 24%; B rated entities are at least 0%","Calculated as the sum of two years worth of operating cash flow* / operating revenue / 2"]
["Monthly Days of Cash on Hand (days)","Moody's A rated entities have at least 320 days; B rated entities have at least 30 days","Calculated as total cash and investments + other unrestricted funds for operations - restricted funds (ex: debt service reserve funds) x 365"]
["Debt Service Coverage Ratio (x)","Moody's A rated entities are at least 2x; B rated entities are at least 1x; Fitch requires more than 1x to be considered \"Investment Grade\" ","Calculated as annual operating cash flow / annual principal and interest payments on long-term debt"]
["Spendable Cash to Total Debt (%)","Moody's A rated entities are at least 45%; B rated entities are at least 7%","Calculated as total cash and investments + other unrestricted funds for operations - restricted funds (ex: debt service reserve funds) / total debt"]
["Debt Service Relative to Total Revenue (%)","S&P considers less than 5% \"Adequate\"","Calculated as total debt service / total revenue"]
[]
[]
["*Operating cash flow = operating revenue - operating expenditures + sum of interest, depreciation, and amortization, and other material non-cash expenses."]
["Source: Moody's 2016 US Charter Schools Rating Methodology Scorecard; Standard & Poor's 2017 U.S. Public Finance Charter Schools: Methodology and Assumptions; Fitch 2016 U.S. Charter School Rating Criteria"]
["Note: Moody's ratings include 3 levels: A, B, C (with 3 sublevels in each category - ex: A, Aa, Aaa); S&P ratings include 6 levels: 1 - Extremely Strong, 2 - Very Strong, 3 - Strong, 4 - Adequate, 5- Vulnerable, 6 - Highly Vulnerable; Fitch ratings include 3 levels: Investment Grade, High Speculative Grade, Low Speculative Grade"]

{"sheet":"Error Checking","index":11,"n_rows":39,"n_cols":4,"rows_kept":39,"cut":false,"hidden":true,"merged":[]}
[null,{"$f":"COUNTA(SchoolList)","v":1}]
[]
[null,"2a",{"$f":"COUNTA(OFFSET(AuditRange,0,0,,3*$B$1))","v":25},{"$f":"1*(C3<61*$B$1)","v":1}]
[null,"2a",{"$f":"COUNTA(OFFSET(NetRange,0,0,,3*$B$1))","v":7},{"$f":"1*(C4<40*$B$1)","v":1}]
[null,"2b",{"$f":"COUNTA(OFFSET(BudgetRange,0,0,,3*$B$1))","v":25},{"$f":"1*(C5<61*$B$1)","v":1}]
[null,"3a",{"$f":"COUNTA(OFFSET(ServiceRange,0,0,,$B$1))","v":1},{"$f":"1*(C6<9*$B$1)","v":1}]
[null,"4a",{"$f":"COUNTA(PolicyRange)","v":2},{"$f":"1*(C7<17*2)","v":1}]
[null,"4b",{"$f":"COUNTA(InsuranceRange)","v":2},{"$f":"1*(C8<22)","v":1}]
[null,"5a",{"$f":"COUNTA(OFFSET(FacilityRange,0,0,,FacilityNum))","v":1},{"$f":"1*(C9<7*FacilityNum)","v":0}]
[null,"5b",{"$f":"COUNTA(ProjFacility)","v":10},{"$f":"1*(C10<30)","v":1}]
[null,6,{"$f":"COUNTA(OFFSET(AccSchoolRange,0,0,,$B$1))","v":26},{"$f":"1*(C11<172*B1)","v":1}]
[null,7,{"$f":"COUNTA(OFFSET(MCSOList,0,1,,5))","v":124},{"$f":"1*(C12<170*5)","v":1}]
[null,"9a",{"$f":"COUNTA(OFFSET(CurrStaffRange,0,0,,$B$1))","v":3},{"$f":"1*(C13<12*$B$1)","v":1}]
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