How HB2003 increases per-pupil revenue in public schools

EXAMPLE:
Per pupil revenue with no ESA students
Revenue
Enrollment
$3,351,498,823 / 681,578

Ave. Per Pupil Revenue

= $4,917.26

Per pupil revenue with 1,000 ESA students

Revenue
Enrollment
$3,348,304,248 / 680,578

Ave. Per Pupil Revenue

= $4,919.80*

*A $2.54 increase in per pupil revenue

Explanation of example:
Without any ESA students
This example uses total public school enrollment and revenue for
2013-2014 school year. This seems acceptable as CCOSA & USSA
used averages in presentations last fall demonstrating the need for
increased per pupil revenue (excerpts of Steve Crawfords
presentation are attached).
Public school enrollment is 681,578.
Total state & local revenue is $3,351,498,823.
Revenue divided by enrollment results in an average per pupil
revenue of $4,917.26 ($3,351,498,823 / 681,578 = $4,917.26).
With 1,000 ESA students
For example, assume 1,000 students use ESAs.

 Total public school enrollment becomes 680,578 (681,578 - 1,000 =

680,578).
The total per pupil revenue for all 1,000 students is $4,917,000
(1,000 x $4,917.26 = $4,917,000).
Subtracting the total per pupil ESA revenue of $4,917,000 from the
total original revenue of $3,351,498,823 leaves $3,346,581,823 in
remaining revenue ($3,351,498,823 - $4,917,000 =
$3,346,581,823).
But ESA students dont get 100% of their per pupil revenue.
You know from the legislation that students may qualify to receive
90%, 60% or 30% depending on household income. Adding in the
additional 5% administrative allowance provided makes those
percentages 95%, 65% and 35%.
Now, assume for example that out of the 1,000 students, one-third
qualify at each percentage level: 333 at 95%, 333 at 65% and 334 at
35%. The total per pupil revenue that would have been generated by
each of the three groups of students in the public system is
$1,637,361.
Therefore, the students at the 95% level represent $1,555,493 in total
ESA benefit & admin out of the $1,637,361 in per pupil revenue they
generated in the public system leaving $81,868 behind to be
distributed through the school funding formula to student remaining in
public system.
Those at the 65% level represent $1,064,285 in ESA benefit & admin
out of the $1,637,361 in per pupil revenue they generated leaving
$573,076 behind.
Those at 35% represent $574,797 out of $1,642,278 leaving
$1,067,481 behind.

The total in per pupil revenue left behind by ESA students is

$1,722,425 ($81,868 + $573,076 + $1,067,481 = $1,722,425).
The $1,722,425 left behind by ESA students is added back into the
earlier remaining revenue figure of $3,346,581,823 resulting in a total
remaining revenue figure of $3,348,304,248 to be distributed through
the formula to students remaining in the public system. So the
numerator ($3,348,304,248 in revenue) and denominator (680,578 in
enrollment) have both changed yielding a new public school per pupil
revenue of $4,919.80 which is $2.54 more than the original average
per pupil revenue of $4,917.26.
The effect of the 1,000 ESA students on public education was to
increase the public school per-pupil revenue by $2.54, without
additional appropriated funds.