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APPENDIX BComparative Analysis of Inequit ies in the State Funding Formula PaymentIlln::TTax Base perADMwsu572.65598.99622.49656 .14686.32705.97608.8604.48623 .65689 .9684.05703.59TransitionTotal FormulaContributionfrom ProperityContributionEFBwsuTotal State/LocalState/LocalFunding perwsu 4,884.84 5,982.00 6,525.00 2.745.802.00 1 0.00 599,720.0041 Schools Affected by the Transition Maximun ( 12 Federally Impacted Schools) Minnewaukan Oberon WarwickLintonManvelKidder County Ft. TottenWingApple CreekNapoleonAnamooseWishekKindredCentral CassTwin ButtesStrasburgEarlMandareeWashburnMax White ShieldHazenHebronSweet BriarFlasherNew Salem Dunseith St. John Belcourt RoletteMilnorNorth Sargent Solen Ft. Yates SelfridgeMarmarthSouth HeartBelfieldNorth StarMintoEight Mile

State School Aid - Equity ReportSchool YearStatus@Payment MonthNorth Dakota Department of Public InstructionSchool 136-00236-04437-006Entity NameHazen 3Beulah 27Mandan 1Little Heart 4Hebron 13SVJeet Briar 17Flasher 39Glen Ullin 48New Salem -Almont 49NewTown 1Stanley 2Parshall3Dakota Prairie 1Lakota 66Center-Stanton 1Cavalier 6Drayton 19St Thomas 43North Border 100Valley-Edinburg 118Wolford 1Rugby 5Devils Lake 1Edmore 2StarkVJeather 44Ft Ransom 6-t:noer 1111 "' ea 2438-001 Mohall-Lansford-Sherwood 138-026 Glenburn 2639-008 Hankinson 839-018 Fairmount 1839-028 Lidgerwood 2839-037 Wahpeton 3739-042 Wyndmere 4239-044 Richland 44 OOJt:'DwseJtnJ 40-003 St John 340-004 Mt Pleasant 440-007 Belcourt 740-029 Rolette 2941-002 Milnor 241-003 North Sargent 341-006 Sargent Central 642-016 Goodrich 16J t 0.44308.23726.46543.29271.26253 .29197.38207.33395.43137.6360.36451 .29221.4445.14558 .051,618.1862.0572.6026.H 60 8.8D309.63351 :05350.78231 .381,618.79155.81220.12224.66219.2322.75ND Department of Public 7692.66109.59 35.84.68 3295.07362.51- - 6563 Total 28,35253,9291,028 40,6231,075,0781 '113,7631,803 ,975753,812343,0362,052,8441,216 ,288247,9542,498,7637,174,985368,787436,168142 , 6j3 2; -745,8fl2 5,441 ,5751,174,3791,442,790--2 6]::t::43Z::1,683,6201,229,7017,191 ,860856,6151' TransitionMaximum(49,552)(26,943)(92,106)-(1 ,211 ,755)(200,718)(838,682)(99,799)-(188 -------- - ------ -( 1 2 , 643)(243,979)-(288,700)(125,489)----Page 3 of 5EquityPayment301 ,532. 2,870,391-121 ,8122,870,493-TransitionMinimumEFB Offset35,33012,341--25,525-1,208 ,747480,13338 ,371119,48547,325162,306-104,950- 5ft9,12D.:. -: :- -- 341 4,709185,633145,57935,821221 ,615479 ,33076,21562,13626,841Mill LevyReductionGrants561 ,5301,083,5964,981 ,41560,993291 ,05422,451291 2,219537,850751 ,270508,417273,9081,274,989577,810152,1721,011 ,5241,854,321288,056252,768139,836 - - - ::.:B0 90 7: ::a.7?.;?t9State 7,4541,41880,017-209,125105,910191 99587,455184,133125,901137,081. 2US,.J4Q-. 93881,89795,351212,53454,100455,96489,52351 30524,087269,337308,346253,427760,201148,648Equity Report 2013 06.xls 4/24/2014 jacAttachment #1

l37:iJ06ri-VL't38-00138-026Ft Ransom 6r- nut:lllll-Ml'ea 24Mohall-Lansford-Sherwood 1Glenburn 26-27.90604.48 308.56327.2 2263.4238.35684:0;;380.39392.44345.22NO Department of Public 00349-00749-00949-01450-00350-00550-008Enti NameHankinson 8Fairmount 18Lidgerwood 28Wahpeton 37Wyndmere 42Richland 44StJohn 3Mt Pleasant 4Belcourt 7Rolette 29Milnor2North Sargent 3Sargent Central 6Goodrich 16McClusky 19Solen 3Ft Yates 4Selfridge 8Marmarth 12Central Elementary 32Dickinson 1South Heart 9Belfield 13Richardton-Taylor 34Hope 10Finley-Sharon 19Jamestown 1Medina 3Pingree-Buchanan 10Montpelier 14Kensal19North Star 10Central Valley 3Hatton 7Hillsboro 9May-Port CG 14Grafton 3Fordville-Lankin 5Park River Area 11,357.30293.98214.55267.16353.6959.8.99- 31.14NO Department of Public Instruction95,314- 19":037 29,01842,89822,596337,8646,022 4.§:t3,351,2363,457,3963,041,388110,295- -- -8,786804,819(LlY,.:IHS)(l,'ll /-17s1,3Mll - 6)(297,860)45;-148, 711 ,360,0224,262,2153,041,388 ,. .,8 8108,83310,8618,810Equity Report 2014 03 .xlsx 3/4/2014 jac3TransitionTotal FormulaTax 116,00923,0116,046,47ii:: ::J 1 941I:33) -4 138- 08,570,10412,705610,26969,7144,679,34320,025 L1 1" .C.I - - ---TransitionMinimum196,69636,767from 550,758)(488,333)Contributionfrom 6,672)EFB Offset( -24)- - ( 3, 6 ,446)(12,296)(73,442)(21,793)Total State/Local 6,009::S,98Z3; .J.,2Z:. 4;19 ,825,8679,2425,239,5364,220,0798,8108,5 9194,025,380Total State ,581,005Equity Report 2014 03.xlsx 3/4/2014 jacAttachment #2

36-00136-00236-04437-006 1-U ' 38-00138-026Devils lake 1Edmore 2Starkweather 44Ft Ransom 6-· · - - "" no .!a 24Mohall-lansford-Sherwood 1Glenburn 26-1,644.1069.0064 idgerwood 28Wahpeton 37Wyndmere42Richland 44Dunseith 1 - St John' 3Mt Pleasant 4Belcourt 7Rolette 29Milnor 2North Sargent 3Sargent Central 6Goodrich 16McClusky 19Solen 3Ft Yates 4Selfridge 8Marmarth 12Central Elementary 32Dickinson 1South Heart 9Belfield 13Richardton-Taylor 34Hope 10Finley-Sharon 19Jamestown 1Medina 3Pingree-Buchanan 10Montpelier 14Kensal19North Star 10Central Valley 3Hatton 7Hillsboro 9May-Port CG 14Grafton 3Fordville-Lankin 5Park River Area 2,116.82158.84147.35102.0041 .00272.06226.00173.00443 .16487.91888.1141.00429 .39NO Department of Public Instruction620,506(1,813,614)(451,937)(28 7443 367.49124.40158.562,369.16224.70211 .09151 .5461.02356.43301.91240.87500.91549.321,030 95,33715,069103,892183,44931,14431,71924,71125 ,664108,01332,022,6602,955,2642, 9 210,6419,092Equity Report 2014 08 .xlsx 3/18/2014 jac3NO Department of Public 343-00443-00844-01244-03245-00145-00945 (525,717)(218,538)(139, (21,793)l,!lUL,jj4.l,US 1,176,71612,519,6842,671,4943,280,7574,606,7852, 906,7522,940,17112,926,1332,002,1492,645,0452, ,027,3315,176,6049,364,7601,092,09 093310,49725,1 58,2743,926,343Equity Report 2014 08.xlsx 3/18/2014 jacAttachment#

Fiscal Yea r2014Voucher Numbers312305 2014-2U.S. DEPARTMENT OF EDUCATIONOFFICE OF ELEMENTARY AND SECONDARY EDUCATIONIMPACT AID PROGRAMWASHINGTON , D.C. 20202-6244Total Membership453Total ADA427.66VOUCHER FOR IMPACT AID SECTION 8003 PAYMENTS(TITLE VIII of the Elementary and Secondary Education Act)Local Contribution Rate & Type 5,406.00 112 National Average'Date0310812014Application Number44-ND-2014-1403Total Current Expenditu res 5 ,105,000.00GranteeDUNS Number:PayeeDUNS Number:Dunseith School District #1Attention: Ms. Alva F GladueP.O. Box 789Dunseith, NO 58329-0789Negotiated Ratio.10-041-5819 0.E10-041-5819,.!:L(\PR/Award#: S041 B-2014-3621Pay Type: Interi mCounty: RoletteIAttendance Ratio Prior-Year ADA I Prior-Year Membership0.94407I 421l.LOT% 100.00% ·- Membership%TCE%40.05% 83.89%LOT Percent Paid : 80.0000%SECTION 8003(b) BASIC SUPPORT PAYMENTCategory "*!MembershipADA WeightwsuMax SSPFull LOTProrated LOT(A) (i)00.001.000.00 0.00 0.00 0.00(A) (ii)00.001.000.00 0 .00 0.00 0.00(B)00.001.000.00 0.00 0.00 0.00(C)318300.211.25375.26 2 ,028 ,655 .56 2,028,655 .56 1 ,622 ,924.45(D)(i)00.000.200.00 0.00 0.00 0 .00(D)(ii)00.000.200.00 0 .00 0.00 0.00(E)00.000.100.00 0.00 0.00 0.00(F)00.000.050.00 0.00 0.00 0 .006258 .530.052.93 15,839 .58 15 ,839.58 12 ,671 .6600.000.050.00 0.00 0.00 0.00380358 .74 2 ,044,495.14\ f;635,596,.11(A)(ii)00.001.000.00(B)00.001.000.00 0 .00(C)3331 .151.0031.15 34 ,265.00(D) (i)00.000.500.00 0.00(D) (ii)00.000.500.00(G) (i)(G)(ii)8003(b) Total 8003(d) Total338003(d) Maximum : 003 ( e )378 .1931 .15.tS2 4. .1!- 0.00 0.00t D:Rate Paid : 1 ,100.00/WSU., 3{265.008003(d) ReductionHold Harmless 0.2 8003(b)(2) Heavily Impacted Local Educational Agency:8005(d)(2) Late Appl icant 10% Payment Reduction 0.008007(a) Construction - Indian Lands8007(a) Construction - Unifo rmed Services 0.00Other(1) 0.00Other(2) 0.00Other(3) 0.00Total Payments Summary .Prior Payments for th is Fiscal Year''\ 1 ,669,861·:!1. 1 ,044,052 .57OverpaymentAmount Certified for Current Payment this Fiscal YearDeductions for Prior OverpaymentsAmount of Payment to Applicant. 0.00 625,808 .54 0.00 625 ,808 .54r-

Voucher NumbersU.S. DEPARTMENT OF EDUCATIONOFFICE OF ELEMENTARY AND SECONDARY EDUCATIONIMPACT AID PROGRAMWASHINGTON , D.C. 20202-6244Total ADA409.73VOUCHER FOR IMPACT AID SECTION 8003 PAYMENTS(TITLE VIII of the Elementary and Secondary Education Act)Total Membership434Local Contribution Rate & Type 5,386.00 112 National AverageApplication Number44-ND-2015-1403Total Current Expenditures 5,566,000.00GranteeDUNS Number:10-041-5819PayeeDUNS Number:10-041-5819PR/Award#:Pay Type:S041 B-2015-3621InitialCounty: RoletteIIAttendance Ratio Prior-Year ADA I Prior-Year Membership0.94407I 453LOT%100.00% Membership%TCE% 90 .55%34.68%LOT Percent Paid: -50.0000%SECTION 8003(b) BASIC SUPPORT PAYMENTCategoryDate10110120142015Dunseith School District #1Attention: Ms. Alva F GladueP.O. Box 789Dunseith, ND 58329-0789Negotiated RatioIFiscal Year321377 2015-1MembershipADAWeightwsuMax BSPFull LOTProrated LOT(A)(i)00.001.000.00 0.00 0.00 0.00(A) (i i)00.001.000.00 0.00 0.00 0.00(B)00.001.000.00 0.00 0.00 0.00(C)300283.221.25354.03 1,906,805.58 1,906,805.58 953,402.7900.000.200.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00(D)(i)(D)(ii)00.000.200.00(E)00.000.100.00 0 .00 0.00(F)00.000.050.00 0.00 0.00 0.008277.410.053.87 20,843.82 20,843.82 10,421 .910.05(G)(i)(G) (ii)0.52 2,800.72 2,800.72 1,400.36 1,930,450 .12 96s , m 00.00 0.00 19,825.00 0.008003(b) Total(C)358.424239 (d) Total00.00428003(d) Maximum:39.65t]:1 ,9:,{0:;4 0.00 0.00\ atePaid:rsnr.a2 5.00 500 .00/WSU8003(d) Reduction!003(e) Hold Harmless 0;228003(b)(2) Heavily Impacted Local Educational Agency: 0.008005(d)(2) Late Applicant 10% Payment Reduction8007(a) Construction - Indian Lands 0.008007(a) Construction - Uniformed ServicesOther(1) 0.00Other(2) 0.00 0.00Other(3)Total Payments SummaryC::: "985.0.S0.06 1Prior Payments for this Fiscal Year 0.00 0.00OverpaymentAmount Certified for Current Payment this Fiscal Year 985,050.06Deductions for Prior OverpaymentsjAmount of Payment to Applicant 0.00t 985 050.061

Appropriati onsChapter 13w.-gg , 1.03 if the students in average daily membership number at least 390 butfewer than 400;*:-hh. 1.02 if the students in average daily membership number at least 400 butfewer than 600;y:-lL 1.01 if the students in average daily membership number at least 600 butfewer than 900; andr.-ji 1.00 if the students in average daily membership number at least 900.2. For each elementary district in the state, the superintendent of publicinstruction shall assign a weighting factor of:a. 1.25 if the students in average daily membership number fewer than 125;b. 1.17 if the students in average daily membership number at least 125 butfewer than 200; andc. 1.00 if the students in average daily membership number at least 200.3. The school district size weighting factor determined under this section andmultiplied by a school district's weighted average daily membership equals thedistrict's weighted student units.4. Notwithstanding the provisions of this section, the school district sizeweighting factor assigned to a district may not be less than the factor arrivedat when the highest number of students possible in average daily membershipis multiplied by the school district size weighting factor for the subdivisionimmediately preceding the district's actual subdivision and then divided by thedistrict's average daily membership.SECTION 3'1. Section 15.1-27-04.1 of the North Dakota Century Code is createdand enacted as follows:15.1-27-04.1. Baseline funding - Establishment - Determination of state aid .1.In order to determine the amount of state aid payable to each district, thesuperintendent of public instruction shall establish each district's baselinefunding. A district's baseline funding consists of:g, All state aid received by the district in accordance with chapter 15.1-27during the 2012-13 school year;.b. The district's 2012-13 mill levy reduction grant, as determined inaccordance with chapter 57-64, as it existed on June 30, 2013:c. An amount equal to that raised by the district's 2012 general fund levy orthat raised by one hundred ten mills of the district's 2012 general fundlevy, whichever .is less:Q. An amount equal to that raised by the district's 2012 long-distance learningand educational technology levy;e. An amount equal to that raised by the district's 2012 alternative educationprogram levy: and

Chapter 13Appropriati onsi. An amount equal to :ill Seventy-fivepercent of all revenue received by the school district and.reported under code 2000 of the North Dakota school district financialaccounting and reporting manual. as developed by the superintendentof public instruction in accordance with section 15.1-02-08:ill Seventy-fivepercent of all mineral revenue received by the schooldistrict through direct allocation from the state treasurer and notreported under code 2000 of the North Dakota school district financialaccounting and reporting manual. as developed by the superintendentof public instruction in accordance with section 15.1-02-08:.Q). Seventy-five percent of all tuition received by the school district andreported under code 1300 of the North Dakota school district financialaccounting and reporting manual. as developed by the superintendentof public instruction in accordance with section 15.1-02-08. with theexception of revenue received specifically for the operation of aneducational program provided at a residential treatment facility andtuition received for the provision of an adult farm managementprogram:ffiSeventy-five percent of all revenue received by the school district frompayments in lieu of taxes on the distribution and transmission ofelectric power:@ Seventy-five percent of all revenue received by the school district from.payments in lieu of taxes on electricity generated from sources otherthan coal:@ All revenue received by the school district from mobile home taxes:ill Seventy-five percent of allrevenue received by the school district fromthe leasing of land acquired by the United States for· whichcompensation is allocated to the state under 33 U.S.C. 701 (c)(3):.(ID All telecommunications tax revenue received by the school district: and . The superintendent shall divide the district's total baseline funding by thedistrict's 2012-13 weighted student units in order to determine the district'sbaseline funding per weighted student unit. g.In 2013-14. the superintendent shall multiply the district's weighted studentunits by eight thousand eight hundred ten dollars.ill Thesuperintendent shall adjust the product to ensure that the productis at least equal to the greater of:fgl One hundred two percent of the district's baseline funding perweighted student unit. as established in subsection 2. multiplied bythe district's 2013-14 weighted student units: or

36-001 Devils lake 1 1,644.10 1,830.38 16,520 16,641,815 (1,813,614) (197,578) 14,630 ,623 16,641,815 9 092 36-00

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