2008-09 State Aid Projections
2007-08 Base Year Aids:
For 2007-08 Aid, the Actual Valuation (AV) of taxable real property for purposes of determining a district's property wealth per pupil is defined as the 2004 AV. For aid other than Foundation Aid, the State average of the 2004 AV per 2005-06 Total Wealth Pupil Unit (TWPU) is $426,800. Income wealth is based on 2004 Adjusted Gross Income of residents of the district, as reported on tax returns and including the results of the statewide computerized income verification process, divided by the TWPU of the district. This is compared to the State average of $136,600. The AV and Income Wealth ratios are used equally to compute the district's Combined Wealth Ratio (CWR). Some formulas use the Resident Weighted Average Daily Attendance (RWADA) wealth ratio; the State average 2004 AV per 2005-06 RWADA is $510,000. Transportation Aid uses the Enrollment (Resident Public and Nonpublic Enrollment) wealth ratio; the State average is $445,300. For Foundation Aid, Selected AV is the lesser of 2004 AV or the average of 2004 AV and 2003 AV.
Foundation Aid: The 2007-08 Foundation Aid is the sum of the Foundation Aid Base (FAB) plus a Phase-in Foundation Increase; it is at least a 3 percent increase over the FAB and cannot exceed a 25 percent increase over the base. The Phase-in Foundation Increase is 20 percent of the greater of (1) the positive result of the product of: Selected Total Aidable Foundation Pupil Units (TAFPU) multiplied by Selected Foundation Aid, minus the FAB or (2) the FAB multiplied by 0.1255. Selected Foundation Aid is the greater of $500 or Formula Foundation Aid or Alternate Foundation Aid. Formula Foundation Aid is the positive result of (a) a foundation amount ($5,258) multiplied by a phase-in foundation percent (1.0768) multiplied by a Regional Cost Index (RCI) multiplied by a Pupil Need Index (PNI) less (b) an expected minimum local contribution. Alternate Foundation Aid is the result of the State Sharing Ratio (SSR) for Foundation Aid multiplied by the product of the foundation amount ($5,258) multiplied by a phase-in foundation percent (1.0768) multiplied by a Regional Cost Index (RCI) multiplied by a Pupil Need Index (PNI). The Selected TAFPU is based on Average Daily Membership (ADM) including dual enrollment plus additional weightings for: students with disabilities (including dual enrolled SWD) at 1.41, summer school at 0.12 and declassification pupils at 0.50. The PNI is 1 plus the Extraordinary Needs percent (based on economic disadvantage, Limited English Proficiency and sparsity) and ranges between 1 and 2. The expected minimum local contribution is the product of Selected Actual Value per 2005-06 Total Wealth Foundation Pupil Units (TWFPU) and 0.016 multiplied by an Income Wealth Index (which ranges from 0.65 to 2.0). TWFPU TWFPU is based on ADM and eliminates additional weightings. The SSR for Foundation Aid is the highest of the following formulas but not less than zero nor more than 0.90:
(1) Ratio = 1.37- (1.23 * CWR);
(2) Ratio = 1.00 - (0.64 * CWR);
(3) Ratio = 0.80 - (0.39 * CWR);
(4) Ratio = 0.51 - (0.173 * CWR).
Full Day K Conversion: Full Day Kindergarten Conversion Aid is provided to eligible districts based on Selected Foundation Aid per Selected TAFPU multiplied by the increase in full day kindergarten enrollment in the current year over the prior year. School officials must offer full day programs to all kindergarten students in order to qualify for this aid.
Universal Prekindergarten: A district is eligible to receive a grant for actual expenditures which may not exceed (a) the sum of the 2006-07 aids for Universal Pre-K, Supplemental Universal Pre-K and Targeted Pre-K plus (b) the greater of 0.50 multiplied by Selected Foundation Aid per Selected TAFPU or the grant per pupil calculated for 2006-07, multiplied by a phase-in factor multiplied by additional aidable prekindergarten pupils.
Transportation incl. Summer: The 2006-07 approved non-capital transportation expense multiplied by the selected transportation aid ratio with a .9 maximum and a .065 minimum. Aid on capital expenses is computed as above but based on the assumed amortization of the aidable purchase, lease or equipment expenses over five years, at a statewide average interest rate. Transportation Aid for district operated summer school programs is prorated to total no more than $5.0 million statewide.
BOCES + Special Services: The 2007-08 BOCES Aid claimed for administrative, shared services, rent and capital expenses plus any Due Save-harmless Aid. Special Services Aid is the sum of Career Education Aid and Computer Administration Aid claimed in 2007-08 by non-components of BOCES including the Big 5 City school districts.
High Cost Excess Cost: The 2007-08 Public Excess Cost High Cost Aid, based on expenses in excess of the lesser of $10,000 or four times district 2005-06 Approved Operating Expense/TAPU for Expense, claimed for students with disabilities attending public schools or BOCES.
Private Excess Cost: The 2007-08 Private Excess Cost Aid claimed for public school students attending private schools for students with disabilities for whom the district pays tuition.
Hardware & Technology: The aid that can be claimed by the district in 2007-08 for Instructional Computer Hardware expenses (acquisition and limited repair expenses) is equal to the lesser of 2006-07 expenses or $24.20 multiplied by the enrollment for Software Aid (see below) multiplied by the 2007-08 Hardware Aid Ratio (1 - .51 * RWADA wealth ratio). Some districts may receive no aid.
Software, Library, Textbook: Software Aid is the lesser of approved 2006-07 expenditures or $14.98 multiplied by the combined 2006-07 public plus nonpublic school enrollment for pupils attending school in the district plus district pupils attending full time BOCES and private school programs for students with disabilities plus pupils attending the State operated schools at Rome and Batavia and resident pupils placed in Special Act school districts. Library Materials Aid is the lesser of approved 2006-07 expenditures or $6.25 multiplied by the pupil count for Software Aid. Textbook Aid, including Lottery Aid for textbook purchases, is the lesser of approved 2006-07 expenditures or $58.25 multiplied by the 2006-07 enrollment of resident public plus resident nonpublic pupils plus resident pupils with disabilities attending approved private schools or the State operated schools at Rome and Batavia and resident pupils placed in Special Act school districts. Charter school enrollments are included in the pupil counts.
Charter School Transitional: For districts whose charter school enrollment exceeds 2 percent of resident public school enrollment or whose charter school payments exceed 2 percent of TGFE, transitional aid is provided for 2007-08. A district's aid will equal the sum of Tier 1, 2 and 3 aids. Tier 1 Aid equals the product of 80 percent of the 2006-07 charter school basic tuition, multiplied by the increase in the number of resident pupils enrolled in a charter school between the 2005-06 and 2006-07 school years. Tier 2 Aid equals the product of 60 percent of the 2006-07 charter school basic tuition, multiplied by the increase in the number of resident pupils enrolled in a charter school between the 2004-05 and 2005-06 school years. Tier 3 Aid equals the product of 40 percent of the 2006-07 charter school basic tuition, multiplied by the increase in the number of resident pupils enrolled in a charter school between the 2003-04 and 2004-05 school years.
Education Grants: For the 2007-08 school year $8.5 million is provided for supplemental educational improvement plan programs in the Yonkers City School District and $88,885,000 for the New York City School District for academic achievement programs.
High Tax Aid: For any district in an eligible county, Tier 1 aid is the greater of $100,000 or the result of $147.29 multiplied by 2006-07 public enrollment for State Aid. An eligible county is one in which the tax effort ratio exceeds .04200 (or 4.2 percent). The tax effort ratio of the county is the result of (a) the sum of the districts' 2004 residential tax levy with condominiums divided by (b) the sum of the districts' 2004 adjusted gross income. Tier 2 aid, provided if the district's tax effort ratio exceeds .04000 and the Regional Cost Index exceeds 1.3 and the district is ineligible for Tier 1 aid, is the product of $30.00 multiplied by 2006-07 public enrollment for State Aid.
Supplemental Pub Excess Cost: Supplemental aid to accommodate changes in the way aid is provided for Public Excess Cost pupils. If a district receives 2007-08 Foundation Aid based on the 3 percent minimum increase, supplemental aid is based on any increase in 2007-08 Total Supplemental Public Excess Cost Amount over 2006-07 Public Excess Cost Aid. If a district receives more than a 3 percent increase in Foundation Aid, its supplemental aid is based on the positive result of (a) any increase in 2007-08 Total Supplemental Public Excess Cost Amount over 2006-07 Public Excess Cost Aid, minus (b) the positive result of 2007-08 Foundation Aid less 103 percent of the Foundation Aid Base. In either case, the result is multiplied by 0.91.For 2007-08 Total Supplemental Public Excess Cost Amount which is computed using the same formula as 2006-07 Public Excess Cost Aid: District 2005-06 Approved Operating Expense/TAPU for Expense, for this purpose, is in a $2,000 to $9,900 range. The amount per pupil equals the allowed expense times the Aid Ratio (1 - (.51 * CWR), with a .25 minimum). A 1.65 weighting is applied for students who require special services or programs for 60 percent or more of the school day consistent with an Individualized Education Program (IEP). High Cost expense must exceed the lesser of $10,000 or four times district AOE/TAPU for Expense. The Declassification Amount is based on 50 percent of the basic Public Excess Cost amount per pupil. The sum of these amounts is no less than 95 percent of 2006-07 Aid. In addition to the above, the Excess Cost Amount for students in integrated settings is the product of excess cost amount per pupil multiplied by 50 percent of the 2005-06 attendance of pupils who receive special services or programs by qualified personnel, consistent with an IEP, for 60 percent or more of the school day in a general education classroom with non-disabled students.
Total: Sum of the above Aids.
Building + Bldg Reorg Incent: Aidable building expenses are for leases, certain capital outlay exceptions, certain refinancing costs and an assumed debt service payment based on the useful life of the project and an average interest rate. Building Aid equals approved building expenses, multiplied by the greater of the Current AV/RWADA Aid Ratio or the Aid Ratio selected for payment of building aid in the 2006-07 school year. For projects approved on or after July 1, 2000, expenses are multiplied by the higher of the Building Aid Ratio used for 1999-00 aid less .10 or the Current AV/RWADA Aid Ratio or, for eligible projects, the low income aid ratio. For projects approved on or after July 1, 2005 for high need/resource-capacity districts, expenses are multiplied by 0.05 multiplied by the same aid ratio used for projects approved on or after July 1, 2000, however reimbursement is limited to 98 percent, including the incentive of up to 10 percent. Up to 10 percent of additional building aid is provided for projects approved on or after July 1, 1998. Reorganization Incentive Building Aid is 25 percent of Approved Building Aid for qualifying reorganized school districts (or 30 percent for districts reorganized since July 1, 1983). Aid is not provided for those prospective and deferred projects that had not fully met all eligibility requirements as of the November 15, 2006 database.
EXCEL Aid (NYC): The aid expected to be paid in 2007-08 to support debt service related to capital construction for Expanding our Children's Education and Learning (EXCEL). In the 2006-07 State Budget $2.6 billion ($1.8 billion for New York City) was made available through the EXCEL program.
Total w/ Bldg, Reorg, EXCEL: Sum of Total and the above Aids.
2008-09 Estimated Aids:
For 2008-09 Aid, the Actual Valuation (AV) of taxable real property for purposes of determining a district's property wealth per pupil is defined as the 2005 AV. For aid other than Foundation Aid, the State average of the 2005 AV per 2006-07 Total Wealth Pupil Unit (TWPU) is $477,400. Income wealth is based on 2005 Adjusted Gross Income of residents of the district, as reported on tax returns and including the results of the statewide computerized income verification process, divided by the TWPU of the district. This is compared to the State average of $148,900. The AV and Income Wealth ratios are used equally to compute the district's Combined Wealth Ratio (CWR). Some formulas use the Resident Weighted Average Daily Attendance (RWADA) wealth ratio; the State average 2005 AV per 2006-07 RWADA is $570,500. Transportation Aid uses the Enrollment (Resident Public and Nonpublic Enrollment) wealth ratio; the State average is $503,000. For Foundation Aid, Selected AV is the lesser of 2005 AV or the average of 2005 AV and 2004 AV.
Foundation Aid: The 2008-09 Foundation Aid is the sum of the 2006-07 Foundation Aid Base (FAB) plus a Phase-in Foundation Increase; it is at least a 3 percent increase over 2007-08 Foundation Aid and cannot exceed a 15 percent increase over 2007-08 Foundation Aid. The Phase-in Foundation Increase is 37.5 percent of the greater of (1) the positive result of the product of: Selected Total Aidable Foundation Pupil Units (TAFPU) multiplied by Selected Foundation Aid, minus the 2006-07 FAB or (2) the 2006-07 FAB multiplied by 0.1255. Selected Foundation Aid is the greater of $500 or Formula Foundation Aid or Alternate Foundation Aid. Formula Foundation Aid is the positive result of (a) the foundation amount ($5,258) multiplied by the consumer price index (1.029) multiplied by a phase-in foundation percent (1.0526) multiplied by a Regional Cost Index (RCI) multiplied by a Pupil Need Index (PNI) less (b) an expected minimum local contribution. Alternate Foundation Aid is the result of the State Sharing Ratio (SSR) for Foundation Aid multiplied by the product of the foundation amount ($5,258) multiplied by the consumer price index (1.029) multiplied by a phase-in foundation percent (1.0526) multiplied by a Regional Cost Index (RCI) multiplied by a Pupil Need Index (PNI). The Selected TAFPU is based on Average Daily Membership (ADM) including dual enrollment plus additional weightings for: students with disabilities (including dual enrolled SWD) at 1.41, summer school at 0.12 and declassification pupils at 0.50. The PNI is 1 plus the Extraordinary Needs percent (based on economic disadvantage, Limited English Proficiency and sparsity) and ranges between 1 and 2. The expected minimum local contribution is the product of Selected Actual Value per 2006-07 Total Wealth Foundation Pupil Units (TWFPU) and 0.0154 multiplied by an Income Wealth Index (which ranges from 0.65 to 0.95). TWFPU is based on ADM and eliminates additional weightings. The SSR for Foundation Aid is the highest of the following formulas. For high need/resource-capacity districts, the SSR is multiplied by 1.05. It is not less than zero nor more than 0.90:
(1) Ratio = 1.37- (1.23 * CWR);
(2) Ratio = 1.00 - (0.64 * CWR);
(3) Ratio = 0.80 - (0.39 * CWR);
(4) Ratio = 0.51 - (0.173 * CWR).
The Combined Wealth Ratio (CWR) for Foundation Aid is calculated as: (A) .5 multiplied by the district Selected Actual Valuation/2006-07 TWPU compared to the State average of $453,100; plus, (B) .5 multiplied by the district Selected Income/2006-07 TWPU compared to the State average of $143,000. For Foundation Aid, Selected AV is the lesser of 2005 AV or the average of 2005 AV and 2004 AV. Selected Income is the lesser of 2005 Income or the average of 2005 and 2004 Income.
Full Day K Conversion: Districts with any half-day kindergarten or no kindergarten programs in 1996-97 and in the base year are eligible for Full Day K Conversion Aid equal to Selected Foundation Aid per Selected TAFPU multiplied by the increase in full day kindergarten enrollment in the current year over the prior year. School districts must offer full day programs to all kindergarten students in order to qualify for this aid.
Universal Prekindergarten: A district is eligible to receive a grant which may not exceed (a) the sum of the 2006-07 aids for Universal Pre-K, Supplemental Universal Pre-K and Targeted Pre-K plus (b) the greater of 0.50 multiplied by Selected Foundation Aid per Selected TAFPU or the grant per pupil calculated for 2006-07, multiplied by a phase-in factor multiplied by additional aidable prekindergarten pupils.
Transportation incl Summer: Aid for non-capital expenses is based upon estimated approved transportation operating expense multiplied by the selected transportation aid ratio with a .9 maximum and a .065 minimum. The selected aid ratio is the highest of 1.263 multiplied by the Selected State Sharing Ratio or 1.01 - (.46 * RWADA Wealth Ratio) or 1.01 – (.46 * Enrollment Wealth Ratio), plus a sparsity adjustment. Aid for capital expenses is computed as above, but based on the assumed amortization of purchase, lease and equipment costs over five years, at a statewide average interest rate. Transportation Aid for district operated summer school programs is prorated to total no more than $5.0 million statewide. Aid is provided, based on approved transportation operating expenses and assumed amortization of capital expenses and the selected transportation aid ratio, for the transportation of pupils to approved district operated summer programs.
BOCES + Special Services: BOCES Aid for administrative, shared services, rental and capital expenses plus Aid Due Save-harmless. Approved expense for BOCES Administrative and Shared Services Aids is based on a salary limit of $30,000. Aid is based on approved 2007-08 administrative and service expenses and the higher of the millage ratio or the Current AV/2006-07 RWADA Aid Ratio: (1 – (.51 * RWADA Wealth Ratio)) with a .36 minimum and .90 maximum. Rent and Capital Aids are based on 2008-09 expenses multiplied by the Current AV/RWADA Aid ratio with a .00 minimum and a .90 maximum. Payable Aid is the sum of these aids including save-harmless. Special Services Aid, for non-components of BOCES including the Big 5 City school districts, is the sum of Career Education Aid, Academic Improvement Aid and Computer Administration Aid. Career Education Aid equals the Aid Ratio (1 - (.59 * CWR), with a .36 minimum) multiplied by $3,900 multiplied by the 2007-08 Career Education pupils including the pupils in business and marketing sequences weighted at .16. Academic Improvement Aid equals the Aid Ratio (1 - (.59 * CWR), with a .36 minimum) multiplied by $100 plus $1,000/CWR, minimum of $1,000, multiplied by the 2007-08 Career Education pupils including the pupils in business and marketing sequences weighted at .16. Computer Administration Aid equals the Aid Ratio (1 - (.51 * CWR), with a .30 minimum) multiplied by approved expenses not to exceed the maximum of $62.30 multiplied by the 2007-08 public school enrollment by district of attendance with half-day kindergarten weighted at 1.0.
High Cost Excess Cost: High Cost expenses, for students with disabilities attending public schools or BOCES, must exceed the lesser of $10,000 or four times district 2006-07 Approved Operating Expense/TAPU for Expense. The aid per pupil equals the allowed expense times the Aid Ratio (1 - (.51 * CWR), with a .25 minimum).
Private Excess Cost: Private Excess Cost Aid is for public school students attending private schools for students with disabilities. Net tuition expense is multiplied by the Aid Ratio (1 - (.15 * CWR), with a .5 minimum).
Hardware & Technology: Aid is equal to the lesser of 2007-08 expenses or the enrollment for Software Aid (see below) multiplied by $24.20 times the Current AV/RWADA Aid Ratio.
Software, Library, Textbook: All three aids use 2007-08 expenditures and pupil counts. The maximum Software Aid equals $14.98 per pupil and the maximum Library Materials Aid equals $6.25 per pupil, each multiplied by the combined 2007-08 public plus nonpublic enrollment for pupils attending school in the district plus district pupils attending full time BOCES and private school programs for students with disabilities plus pupils attending the State operated schools at Rome and Batavia and resident pupils placed in Special Act school districts. Aid cannot exceed approved expenditures. Textbook Aid equals $43.25 per pupil for Regular Textbook Aid plus $15 per pupil for Lottery Textbook Aid multiplied by resident public plus resident nonpublic enrollment plus resident pupils with disabilities attending approved private schools or the State operated schools at Rome and Batavia and resident pupils placed in Special Act school districts. Textbook Aid is not to exceed actual expenditures for purchase of textbooks during 2007-08. Charter school enrollments are included in the pupil counts.
Operating Reorg. Incentive: Reorganization Incentive Operating Aid is up to 40 percent of 2006-07 Formula Operating Aid for districts reorganized after July 1, 2007. The sum of 2006-07 Formula Operating Aid and Incentive Operating Aid is limited to 95 percent of 2006-07 Approved Operating Expense.
Charter School Transitional: For districts whose charter school enrollment exceeds 2 percent of resident public school enrollment or whose charter school payments exceed 2 percent of TGFE, transitional aid is provided for 2008-09. A district's aid will equal the sum of Tier 1, 2 and 3 aids. Tier 1 Aid equals the product of 80 percent of the 2007-08 charter school basic tuition, multiplied by the increase in the number of resident pupils enrolled in a charter school between the 2006-07 and 2007-08 school years. Tier 2 Aid equals the product of 60 percent of the 2007-08 charter school basic tuition, multiplied by the increase in the number of resident pupils enrolled in a charter school between the 2005-06 and 2006-07 school years. Tier 3 Aid equals the product of 40 percent of the 2007-08 charter school basic tuition, multiplied by the increase in the number of resident pupils enrolled in a charter school between the 2004-05 and 2005-06 school years.
Education Grants, Academc En: For the 2008-09 school year $17.5 million is provided for supplemental education improvement programs in the Yonkers City School District and up to $1,200,000 for the New York City School District for academic achievement grants. Academic Enhancement Aid is provided for school districts that have been continuously identified as a district in need of improvement for at least 5 years including the current year. Aid is the positive remainder of (a) the lesser of $15 million or 10 percent of the 2007-08 Foundation Aid, less (b) the positive remainder of 2008-09 Foundation Aid minus 2007-08 Foundation Aid.
High Tax Aid: For any eligible district, Tier 1 High Tax Aid is the greater of $100,000 or the result of $450 multiplied by the Selected State Sharing Ratio multiplied by 2007-08 public enrollment. An eligible district must meet three criteria: its Income Wealth Ratio (IWI) is less than 2.5; its 2006-07 AOE/TAPU for expense exceeds $10,650 (the State average); and, its tax effort ratio exceeds 3.2 percent. The tax effort ratio is the result of the district’s 2005 residential tax levy with condominiums divided by its 2005 adjusted gross income. For a district with a tax effort ratio greater than 5 percent, Tier 2 High Tax Aid is the product of 2006-07 AOE/TAPU for Expense in excess of $10,660 multiplied by the regional cost index multiplied by an aid ratio ( 1 – (.60 * Alternate Pupil Wealth Ratio), between 0 and 1) multiplied by 2007-08 public enrollment multiplied by 0.181. For any eligible district, Tier 3 High Tax Aid is the product of $52.00 multiplied by the regional cost index multiplied by the 2007-08 public enrollment. A district is eligible for tier 3 if it meets three criteria: its regional cost index is greater than 1.300; its CWR is less than 6.0; and, its property to income ratio is greater than 4.62. The property to income ratio is the ratio of 2005 AV/2006-07 TWPU to 2005 Adjusted Gross Income/2006-07 TWPU. Total High Tax Aid is the greater of a due-minimum factor multiplied by the 2007-08 High Tax Aid, or the sum of Tier 1, 2 and 3 High Tax Aids. For districts with an Alternate Pupil Wealth Ratio less than 2.0, the due-minimum factor is 70 percent; for other districts, the factor is 50 percent.
Supplemental Pub Excess Cost: The 2008-09 Supplemental Public Excess Cost amount is 15 percent of the 2007-08 Supplemental Public Excess Cost amount.
Total: Sum of the above Aids.
Building + Bldg Reorg Incent: Aidable building expenses are for capital outlay, leases, certain capital outlay exceptions, certain refinancing costs and an assumed debt service payment based on the useful life of the project and an average interest rate. Building Aid is equal to the product of the estimated approved building expenses multiplied by the highest of the 1981-82 through the Current AV/RWADA Aid Ratio. For projects approved on or after July 1, 2000, expenses are multiplied by the higher of the Building Aid Ratio used for 1999-00 aid less .10 or the Current AV/RWADA Aid Ratio or, for eligible projects, the low income aid ratio. For projects approved on or after July 1, 2005 for high need/resource-capacity districts, expenses are multiplied by 0.05 multiplied by the same aid ratio used for projects approved on or after July 1, 2000, however reimbursement is limited to 98 percent, including the incentive of up to 10 percent. Up to 10 percent of additional building aid is provided for projects approved on or after July 1, 1998. For districts that have reorganized, Reorganization Incentive Building Aid is included as in permanent law. Aid is not estimated for those prospective and deferred projects that had not fully met all eligibility requirements as of the November 2007 database.
EXCEL Aid (NYC): The aid expected to be paid in 2008-09 to support debt service related to capital construction for Expanding our Children's Education and Learning (EXCEL). In the 2006-07 State Budget $2.6 billion ($1.8 billion for New York City) was made available through the EXCEL program.
Total w/ Bldg, Reorg, EXCEL: Sum of Total and the above Aids.
$ Chg Total 08-09 minus 07-08: Difference between the two Totals without Building and Building Reorganization Incentive Aids and EXCEL Aid (NYC).
% Chg Total Aid: Difference between the two totals divided by 2007-08 Total Aids multiplied by 100.
$ Chg w/ Bldg, Reorg, EXCEL: Difference between 2008-09 and 2007-08 Total Aids including Building and Building Reorganization Incentive Aids and EXCEL Aid (NYC).
% Chg w/ Bldg, Reorg, EXCEL: $ Change w/ Bldg, Reorg, EXCEL divided by 2007-08 Total including Building and Building Reorganization Incentive Aids and EXCEL Aid (NYC) multiplied by 100.
