GLOSSARY

ACHIEVEMENT GAP:  The difference in academic achievement performance between the following subpopulations of groups of students: male and female; students with and without disabilities; students with and without English proficiency; students who are on free and reduced lunch and those who are not; students of different ethnicities (minorities and non-minorities).

ACCOMMODATIONS (ASSESSMENT):  Special assistance given to students with disabilities when taking a test. Accommodations may include having the questions read to the student, having someone transcript the student’s spoken language, or having physical accommodations such as larger print type for the visually impaired.

ACCOUNTABILITY INDEX:  The resulting score when a school’s academic and non-academic performances on CATS are combined. 

ACT TEST:  (American College Test) The ACT and the SAT are usually referred to as the college boards. Students usually take the ACT during their junior or senior year.  Assessment is in the areas of English, math, science reasoning, and reading. Colleges use the ACT to predict the success of students in college.  

ADMINISTRATIVE LAW:  That part of public law regulating the conduct of executive branch agencies and governing the rights of individuals in their dealings with those governmental agencies; the body of law created by government agency orders, rules, and regulations.

ADMINISTRATIVE ORDER:  A decision issued by an administrative agency or officer to interpret or apply the provisions of the statutes and regulations administered by the agency.  Properly issued, these orders have the full force of law.

ADMINISTRATIVE PROCEDURE:  Directive prepared by the school administration that sets forth the mechanics for implementing board policy. Tells how, by whom, where, and when things are to be done. Procedures typically are reviewed, but not adopted, by the board.

ADVANCED PLACEMENT EXAMS  (AP EXAMS):  Exams given by the Educational Testing Service to high school students in academic areas. The exams are usually taken after the students have participated in a high school course in the academic area, i.e., AP Calculus. Most colleges grant college credit if the student does well on an AP exam.

ANTICIPATION WARRANTS:  A warrant issued to receive money in advance of receipt of tax money. All such warrants must be retired (paid back) with the first tax revenue that is received.

ASSESSMENT RATIO:  Rate applied to the assessed value of property for purposes of determining the amount of tax to be levied.

                                       Assessed valuation = Assessment

                                       True market value      ratio

ASSISTANCE LINE:  A straight line drawn from the 2000-02 biennium score (less one standard error of measurement) to the 2012-14 biennium. Schools falling below this line are classified as needing assistance.

AUDIT:  Formal examination and verification of financial accounts. It may also refer to a program examination and verification of results. 

AVERAGE DAILY ATTENDANCE (A.D.A.):  Total number of days that pupils attend classes in a school district or school during a reporting period, divided by the number of days school is actually in session during that period. Days that a student is suspended, up to 10 days, and days that a student is expelled, up to 175 days, are included in the average daily attendance. 

BASELINE SCORE:  The accountability index of a school over a two-year period that is used to compare future scores. CATS uses the baseline scores of 1999 and 2000 to set goals through 2014-14 biennium.

BID:  A written offer to furnish materials or services for a specified sum of money in accordance with the terms of a contract or proposal. Similar items that cost more that $20,000 must be bid by a school district. School districts that have adopted the Model Procurement Code may negotiate under certain conditions.

BOARD MEETING ‑ REGULAR:  Board meetings held regularly at a previously designed time and place. 

BOARD MEETING ‑ SPECIAL CALLED:  Board meeting called for a special purpose.  The chairperson or a majority of the board may call the meeting. Written notice must be given to each board member at least twenty‑four hours in advance. Only items on the announced agenda may be discussed.

BOARD MEETING ‑ EMERGENCY:  Board meeting called due to an emergency. The emergency must be stated at the meeting. Twenty‑four hour notice is not required. These meetings should occur rarely.   

BOND:  Written promise, generally under seal, to pay a specified sum of money (face value) at a fixed time in the future (date of maturity) and carrying interest at a fixed rate, usually payable periodically; often used by school districts to raise construction money.

BOND, REFUNDING:  A new bond issued to take the place of one falling due; deferment of debt payments or a reduced interest rate for the same period is thus accomplished.

BOND, REVENUE:  A bond whose retirement depends upon receipts from the facility for the construction of which the bond was issued, for example, a school building.

BOND, SURETY:  A written promise by an insurer (the surety) to reimburse the party named in the bond (the insured) against the failure of performance of obligations or duties undertaken by another party (the principle) for the benefit of the insured.

BUDGET:  An estimate of proposed expenditures for a given period or purpose and the proposed means of financing them.

BUDGET, APPROPRIATION:  A budget, characterized by the designating of sums available for specific items of expenditure, the adoption of which automatically authorizes the expenditure listed.

BUDGET, CAPITAL OUTLAY:  Proposed program for financing construction additions to facilities, or other permanent improvements; usually contains priorities and a timetable for completion.

BUDGET, COUNCIL ALLOCATION:  An allocation made to a school council. The council has discretion to allocate these funds based on its goals and objectives. Council budgets should be presented to the local board.

BUDGET, CURRENT WORKING OR GENERAL FUND BUDGET:  A budget that groups proposed expenditures according to certain categories known as the "objects" of the expenditures. On each line of the budget, expenses are listed just the way they are paid out.

BUDGET, FUNCTIONAL:  A budget that uses the format of the line item or tradition budget to group proposed expenditures first according to general activities or action performed. Examples of functional categories are administration, instruction, pupil personnel services, operation, and maintenance.

BUDGET, DRAFT OR TENTATIVE; Temporary, or initial budget; the budget that is used or followed until the final, approved budget is available.

BY‑LAWS:  Code or collection of rules adopted by a board or other body for the regulation of its own organization and proceedings; must not conflict with the statute or charter by which the board is created, by may go further into detail to carry out the intent of the statute or charter.

CAPACITIES AND GOALS:  The five goals and seven capacities that define the outcomes expected of students by the General Assembly. 

CAPITAL OUTLAY:  Expenditure that results in the acquisition of fixed assets or additions to fixed assets, such as land, buildings, and fixed equipment.

CATEGORICAL PROGRAM:  A program that has a specific source of funding for a specific program.

CATS: Commonwealth Accountability Testing System, the student assessment and accountability program for the state of Kentucky. It measures progress toward the state’s curricula standards.

CERTIFICATION:  Process by which a state authorizes a qualified person to teach in the public schools.

CO‑CURRICULAR:  School‑sponsored activities or courses for students in addition to activities in the regular school day and for which academic credit is not given. Examples are athletics, Key Club, and student council.

COMMITTEE, ADVISORY:  Group chosen to prepare recommendations on an educational program; it does not have final decision-making power, but offers advice to legally constituted administrative officials.

COMMITTEE, STANDING:  A regularly constituted committee of a board of education (or a similar body), such as a committee of finance or buildings. Members are usually appointed for a definite period of time.

COMMITTEE, STEERING:  Committee generally representative of the various interests involved and responsible for the overall determination (and sometimes implementation) of policies in connection with a project or activity that is to be undertaken.

COMMISSIONER OF EDUCATION:  The chief state school officer of the Commonwealth of Kentucky.  He/she is responsible for administering, structuring, and organizing the Kentucky Department of Education and its services.

COMMON QUESTIONS: Open‑response questions, which are common (answered) by all students within a testing grade.

COMPLETION RATE:  Percentage of first-year primary students completing the 12th grade in 12 years.

COMPREHENSIVE IMPROVEMENT PLANNING:  A planning process recommended by the Kentucky Department of Education that brings together all stakeholders to plan for improvement by focusing on priority needs, closing achievement gaps, matching school-level needs with district programs and connecting the district budget to the needs of the schools. The process also coordinates state and federal grants. An improvement plan is required of schools that fail to meet the standards of the state’s assessment system  (falling below the assistance line).

CONTRACT:  An agreement between two or more persons or corporations to do or forbear something, made under such conditions that it will be appropriately enforced by courts of law of equity (school authorities make contracts to construct buildings, to purchase land, equipment, and supplies, and to employ of teachers and other employees).

CONTRACTOR:  A person or firm, which contracts to furnish supplies, or perform work at a certain price or rate.

CONSTRUCTION MANAGER:  A person or firm employed to coordinate the bidding and construction phase of a building project. Replaces the general contractor and reports to the board.

COOPERATIVE LEARNING:  An instructional method in which students of various abilities are grouped together for academic and social gains. Individuals are held accountable for their gains, and individuals may also be held accountable for the success of the group.

CORPORAL PUNISHMENT: Disciplinary action by application of physical force.

COURSE OF STUDY:  An official guide prepared for use by administrators, supervisors, and teachers of a particular school or school system as an aid to teaching in a given subject or area of study for a given grade, combination of grade, or other designated class or instruction group;  may include the aims of the course, the expected outcomes, and the scope and nature of the materials to be studied, with suggestions as to suitable instructional aides, textbooks, supplementary reading, activities suggested learning experiences, teaching methods, and measurement of achievement.

CURRICULUM:  (1) A systematic group of courses or sequences of subjects required for graduation or certification in a major field of study, for example, social studies curriculum, physical education curriculum;  (2) a general overall plan of the content or specific materials of instruction that the school should offer the student by way of qualifying him/her for college or a vocational field;  (3) a group of courses and planned experiences which a student has under the guidance of the school; may refer to what is intended , as planned courses and other activities or intended opportunities or experiences, or to what was actualized for the learner, as in actual educational treatment or all experiences of the learner under the direction of the school.

DAMAGES:  An award made to an individual because of a legal wrong.

DEMOGRAPHIC DATA:  Information related to the characteristics, student enrollment, or population in a school district.

DISCRETIONARY POWER:  Authority that involves the exercise of judgment.

DUE PROCESS:  The fundamental right to notice of charges and an opportunity to rebut the charges before a fair tribunal if life, liberty, or property rights are at stake.

DUE PROCESS (PROCEDURAL):  An orderly, established process for arriving at an impartial and just settlement of a conflict between parties. It entails the elements of notice and fair hearing.

DUE PROCESS (SUBSTANTIVE):  Basic legality of legislative enactment such as rules and regulations for students and staff.  It means that basic guidelines of legality, sufficient specificity, reason and sensibleness, adequate dissemination, and appropriate penalties must be followed.

EFFORT, FINANCIAL:  The fiscal support that a state or locality gives its school system; there are several possible measures of effort. For example, local effort may be measured by dividing the local tax revenue of a school district by its equalized assessed valuation.

EMERGENCY CERTIFICATION:  Certification given to a person who has not completed all requirements for teaching credentials.  People with emergency certification may be employed only if the board certifies that a fully certified person is not available for the position.

ENCUMBERED FUNDS:  Funds committed and therefore not available for use for another source. Examples include funds encumbered when a purchase order is issued.  Those funds have not yet been expended, but have been committed. MUNIS printouts track encumbered funds as well as expenditures.

EXTENDED SCHOOL SERVICE (ESS):  Program operated outside the school day to support student learning, such as after school, Saturdays and summers. Additional funds are allocated to the district based on a formula that includes the number of students and the need as shown by test scores.

EXCEPTIONAL CHILD:  One who deviates intellectually, physically, socially, or emotionally in growth and development so markedly from what is considered normal that he/she cannot receive adequate benefit from regular school program and requires a special class or supplementary instruction and services.

EXECUTIVE SESSION/CLOSED SESSION:  Meetings of the board that by law are not open to the public, usually dealing with personnel matters, negotiations strategy, or legal strategy.

EXTRACURRICULAR:  Activities of students, teams or clubs not considered part of the curriculum.

FAMILY RESOURCE CENTERS:  Centers designed to meet the needs of economically disadvantaged children and their families. They promote coordination of existing services in the community.

FISCAL YEAR:  Any annual period established for accounting purposes; for Kentucky school districts, it is July 1-June 30. Note: the fiscal year for the federal government runs Oct. 1-Sept. 30.

FIXED SALARY SCHEDULE:  An established plan for paying salaries to teachers, supervisors, and administrators according to a definite scale of increases depending on length of service and professional preparation.

FORMULA:  Under certain state and federal programs, the process of dividing appropriated funds equitably among the jurisdictions based on such criteria as population, per capita income, or the relative prevalence of the problems intended to be solved.

FTE (Full Time Equivalent):  Usually used to calculate "part time" students, days, etc. into full time.  For example two half-time students would be one full-time equivalent.

GOAL LINE: A straight line drawn from a school’s 2000-02 biennium score on CATS to a score of 100 for the 2012-14 biennium. The goal of each score is to score at or above their goal line. 

GOVERNMENTAL IMMUNITY:  The common-law doctrine that government agencies cannot be held liable for the negligent acts of their officers, agents or employees.

GRIEVANCE:  Complaint by an employee that a provision of the agreement under which he is working has been violated.

HETEROGENEOUS GROUPING:  The grouping of children without regard to similarities. 

HIGHLY SKILLED EDUCATORS:  State Department of Education personnel assigned to schools and school districts that are not achieving as desired. Highly Skilled Educators are vested with the authority to make decisions that administrators and other staff normally make. Established by the 1990 General Assembly as Distinguished Educators, the 1998 General Assembly changed the name to Highly Skilled Educators.

HOMEBOUND (HOME, HOSPITAL) INSTRUCTION:  Individual teaching in a child's home by an itinerant teacher; for education of students with disabilities and for students unable to attend school due to illness or other reasons.

HOMOGENEOUS GROUPING:  The grouping of students based on similarities.  i.e., age, gender, I.Q., reading test scores, etc.

INCOME, CURRENT:  All receipts or accruals, if accounts are kept on the accrual basis, during the current fiscal period that are expendable for the general operations of an institution or for designated, specific activities. (Receipts for plant additions and receipts to be added to the principle of any funds are not included under this term.)

INCOMPATIBLE OFFICES:  Two offices that cannot lawfully be held concurrently by the same person, either because of constitutional or statutory prohibition or by virtue of a court decision to the effect that such a situation would be contrary to public policy.

INDIVIDUALS WITH DISABILITIES ACT (IDEA):  Public Law 105.17, a federal law that ensures equal access to public educational opportunities to people age 3-21 who have disabilities.

INJUNCTION:  A writ issued by a court prohibiting a defendant from acting in a prescribed manner.

INSTRUCTIONAL RESOURCES:  Any print, non‑print, or electronic medium of instruction designed to assist students in learning.

IN LOCO PARENTIS:  In place of parent; charged with rights and duties of a parent.

INTANGIBLE PROPERTY:  Something that has no intrinsic value, but that represents value, such as copyrights, patents, stocks, bonds and bank notes.

JOB ACCOUNTABILITY:  Refers to what a person actually does to achieve specific results.

JOB DESCRIPTION:  A written statement of the various operations and duties, equipment, methods, working conditions, responsibilities, and other essential factors concerning a specific job.

KENTUCKY CORE CONTENT TESTS (KCCT):  KCCT is a standards-based test developed specifically for Kentucky students that is comprised of assessments in reading, mathematics, science, social studies, on-demand writing, arts & humanities, and practical living & vocational studies. It has both open-response items and multiple-choice questions.  It is the major component of CATS.

KERA (KENTUCKY EDUCATION REFORM ACT):  A comprehensive act passed by the 1990 General Assembly that gives direction to Kentucky schools in the areas of finance, governance, and curriculum.

LEARNING GOALS:  The academic goals of KERA. The learning goals are part of the goals and capacities.

LIABILITY:  An obligation that law binds a person to discharge.

LIMITED CONTRACT:  One-year contract given to a teacher who is not tenured.  Notification of non‑renewal must occur prior to April 30.

LINE ITEM APPROPRIATION:  Authorization granted by a governing body to make expenditures and to incur obligations for a specific purpose (such as salaries or utilities), which appears on a line of the budget just the way it is paid out.

LOCAL PLANNING COMMITTEE (LPC):  A committee consisting of 10-18 members depending on the number of centers in a district, to include representatives of teachers, parents, community/business leaders, building administrators, a central office administrator, a local board member and a local building/zoning official. The superintendent or designee serves as a non-voting member. The LPC is responsible for developing a proposed district facility plan for capital construction.

MASTER PLAN:  Process of planning for an entire school district; includes grade‑enrollment  projections and determination of needed facilities. 

MASTER TEACHER:  One who possesses considerable skill in teaching; selected to serve as a supervising teacher or leader of a team when team teaching occurs.

MATCHING FUNDS (LEGISLATIVE):  A program of financial support in which the federal or state government creates an incentive for the development of needed programs on the state or local level by offering to "match" state or local funds allocated for the same purpose.

MATRIX QUESTIONS: open-response questions where students in a testing grade are not asked the same questions. For example, by the luck of the draw, a student would answer two questions from a matrix of 12 questions.   

MERIT RATING:  Recognized individual differences in instructional ability;  strongly resisted by many teachers due to the difficulty of developing an acceptably objective method for evaluating teacher performance; usually tied to salary increases.

MINISTERIAL DUTY:  An act that does not involve discretion and must be carried out in a manner specified by legal authority.

MUNIS (Municipal Information System):  The state-required fund accounting system for all school districts. MUNIS provides comprehensive financial reporting and monitoring options.

NAEP (National Assessment of Educational Progress):  The only nationally representative and continuing assessment of what America's students know and can do in various subject areas. Congress mandated NAEP in 1969.  It is given every two years to a sample of students in participating states. Assessment (of grades 4, 8, and 12) is in mathematics, reading and writing.

NEEDS ASSESSMENT:  A planned process to determine needs of a school or school district. It may include both learning needs of the students and physical needs (equipment, buildings, maintenance, etc.) of the school or district.

NEGLIGENCE:  The failure to exercise the degree of care that a reasonably prudent person would exercise under similar conditions.

NEPOTISM:  Favoritism shown to relatives;  bestowal of patronage by reason of relationship rather than of merit.

NON‑GRADED PRIMARY PROGRAM:  That part of the elementary school program from kindergarten through third grade in which students are grouped together for learning.

OFFICE OF EDUCATIONAL ACCOUNTABILITY (OEA):  The OEA is under the direction of the Legislative Research Commission and is responsible for monitoring the education system and the implementation of KERA.

OPEN MEETINGS:  Meetings held in full view of the public. Statutes require that public bodies, including local boards of education, meet openly. Exceptions include occasions when real property is being sold or purchased; and when discussion involves litigation, collective bargaining, student discipline matters and individual employees.

OPERATIONAL STANDARDS (DISTRICT):  Standards, determined by the state board of education, regarding the expenditures of districts in the areas of maintenance, operation, and transportation.

ORDERS OF THE TREASURER:  The invoices (bills) presented to the board to be approved for payment.

PARAPROFESSIONAL:  Non‑certified individual who assists teachers in non‑teaching tasks, such as clerical work. Also called a “teacher’s aide” or “classroom aide.”

PERSONNEL, AUXILIARY:  Assistants to members of the school staff, such as teacher’s aides and paraprofessionals; may perform a variety of services, such as clerical duties, preparing report cards, copying, processing library books, cleanup after art classes, preparation of displays, community relations, audiovisual equipment setup and hallway, lunchroom and playground monitoring.

PERSONNEL, CERTIFIED:  All school personnel, instructional or noninstructional, whose employment requires certification or licensing by the appropriate (usually state) governing agency.

PERSONNEL, CLASSIFIED:  Pertaining to personnel who may be employed but are not certified.

PHYSICAL PLANT:  The land, buildings, and improvements of campuses, athletic fields, and other plots used for the activities of school; includes buildings for instruction and administration, libraries, gymnasiums, power plants, transportation garage, and other buildings, as well as the equipment and furniture in the buildings.

POLICY:  Statement adopted by a school board or an administrative agency outlining principles to be followed with respect to specific matters; may require rules or regulations (administrative procedures) to be formulated for its implementation, and is broad enough to provide for administrative decisions regarding the manner in which it shall be implemented, although its implementation in some manner is mandatory.  See "administrative procedure."

PRESCHOOL EDUCATION:  Theory and method for guiding very young children in a group, usually prefers to children below kindergarten age.

PRESCHOOL PROGRAM:   Education program established by the General Assembly for four-year old children classified as at‑risk, and three and four year old children with disabilities.

PROPRIETARY FUNCTION:  An activity (often for profit) performed by a state or municipal agency that could as easily be performed by a private corporation.

PUPIL PERSONNEL SERVICES:  Services provided to students in the areas of guidance and counseling, psychological, social work, and health needs.

PROPERTY VALUATION ADMINISTRATOR (PVA):  An elected local official charged with determining the value of property for taxing purposes.

QUORUM:  Minimum number of members required to be present for action to be taken in a legislative body or governing body.

REAL PROPERTY:  Land and the structures built on land.

REFERENDUM:  Principle or practice of referring measures proposed or passed by a legislative body to the vote of the electorate for approval or rejection.

REMEDIAL:  Procedure used to teach students whose performance is judged to be below normal in a given subject.

RESOLUTION:  Formal expression of opinion or intention, usually made after voting by a formal organization, a legislature, club, or other group.

RETENTION RATE:  Percentage of pupils who are retained in a grade.

REWARDS AND CONSEQUENCES:  A system to provide monetary rewards (now suspended) for schools that exceed their threshold and to provide consequences for districts and schools that do not.  Emphasis is on the performance of students on CATS.

RISK MANAGEMENT:  Reduction of the chance or possibility of financial loss to the school district by decreasing risk exposures.

SCHOLASTIC AUDIT -- A process for reviewing a school’s learning environment, efficiency, and academic performance of students.  The scholastic audit team must include a highly skilled certified educator, a teacher, a principal or other local district administrator, a parent, and a university faculty member.

SCHOOL‑BASED DECISION MAKING (SBDM):  Kentucky's version of site-based management. Governance is by a council made up on three teachers, two parents, and the principal.

SCHOOL COUNCIL:  A policy-making body of a school typically made up of three teachers elected by teachers, two parents elected by the parent organization of the school and the principal of the school. The number of members may vary in approved alternative models.

SEEK (SUPPORT EDUCATION EXCELLENCE IN KENTUCKY):  Formula by which state funds are distributed to local districts, which promises that students in property-poor revenue districts will have the same financial backing as those students who attend school in a property-rich district if comparable tax rates are levied. 

SINKING FUND:  Money that has been set aside or invested for a definite purpose of meeting payments on debt at some future time.

STANDARDIZED TEST:  Evaluation instrument given under similar, controlled circumstances to any individual.

STATE BOARD OF EDUCATION:  In Kentucky, the State Board is composed of 11 members appointed by the governor and confirmed by the General Assembly.  The general powers and duties of the State Board are assigned by statute and include the management and control of public schools and all programs operated in the schools. The State Board must exercise its power through administrative regulations.

STATE PRICE CONTRACT:  Contracts awarded to vendors by state government for the furnishing of supplies and equipment to government agencies, including school districts.

STRATEGIC PLAN:  Planning by an organization that focuses resources toward a mission. It involves staff, parents and community leaders in its development; tells an organization how it is going to accomplish its objectives.

STUDENT TEACHER:  College student assigned through a teacher education program to a school to observe and to do directed teaching under the supervision of a certified teacher.

SUPPORT STAFF: Employees who provide administrative, technical, and logistical support to a school or educational program.

SUPERINTENDENT SCREENING COMMITTEE:  A committee established by state law to screen applicants for the position of superintendent. It is made up of two teachers, a board member, a principal and a parent. Its recommendations are not binding on the board.

TANGIBLE PROPERTY:  That which has physical existence, an intrinsic value, such as real estate or automobiles.

TAX BASE:  Assessed valuation of real estate that a school district may tax for yearly operational monies.

TAX LEVY:  The resolution of the board indicating the amount of money needed to be raised by tax for the several funds of the school district.

TAX RATE:  The amount of tax paid for each increment (usually $100) of assessed value of property.

TEACHER’S AIDE:  Non‑certified adult employed on a full- or part‑time basis to assist a teacher or teaching team in a number of tasks, such as clerical tasks.

TEAM TEACHING:  Two or more teachers who teach to a combined group of students that may be grouped and re‑grouped in various combinations.

TENURE:  Guaranteed job security, granted to teachers after a specified number of years of service; cannot be rescinded except for specified reasons. In Kentucky, certified employees earn tenure after completing four years of service and upon assuming duties in the fifth year of employment.

TEST, ABILITY;  A non-technical term usually applied to tests designed to measure intelligence or aptitude; ordinarily used with various modifying adjectives, for example, mechanical ability test or musical ability test.

TEST, ACADEMIC‑APTITUDE:  A prognostic test designed to measure the fitness of the examinee to undertake and perform activities of an academic nature.

TEST, ACHIEVEMENT:  A test designed to measure a person's knowledge, skills, understandings, etc., in a given field taught in school, for example, a mathematics test or an English test. (In practice, an achievement test may include measures of several types of subject matter and may yield separate sources of each subject;  such a test is usually called an achievement battery.)

TEST, BASIC‑SKILLS:  A standardized objective test designed to measure mastery of essential skills in basic school subjects, for example, the necessary skills in reading, language, math, work‑study habits and techniques.

TIER I:  An equivalent tax rate levied by a local school board that will produce up to an additional 15 percent of those revenues guaranteed by the adjusted Base SEEK Program.  Not subject to recall by the voters.

TIER II:  Equivalent tax rate levied by a local board, and subject to recall by the voters,  that will generate up to 30 percent of the revenue guaranteed by SEEK adjusted base and Tier I.

TORT:  Any negligent or willful act of school officers or employees by which pupils or other innocent persons are wrongfully injured or damaged.

TRANSITION RATE:  The percentage of graduates who enter the workforce, post‑secondary training, college, or military service.

VALUATION, ASSESSED:  Recorded value of property on tax rolls. The law requires 100 percent of fair cash value.

VALUATION, STATE EQUALIZED:  Valuation of real property where state control is exercised to ensure that the rate of assessment is consistent throughout the state.

VALUE, TRUE:  The price at which a given piece of property could be sold at the present time under actual sale conditions. (Not a precise term. In common usage it means market value as distinguished from a value shown by books or records.)

VALUED OUTCOMES:  The 75 expected outcomes of KERA's Six Learning Goals.

VOCATIONAL EDUCATION:  Courses that prepare a student to obtain immediate employment in areas such as printing or computer programming.

VOUCHER:  A document that authorizes the payment of money and usually indicates the account and code number to be charged.

YOUTH SERVICE CENTERS:  Centers located close to schools that serve youth over 12 years old and that promote identification and coordination of existing social-service resources.

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