October 24, 2025
1970 Muncie Community Schools
4301 S. Cowan Road Muncie, IN 47303
Pursuant to Indiana Code (IC) 20-28-9-27, school corporations that received an increase in tuition support from the previous fiscal year are required to spend an amount for full-time teacher salaries that was not less than the funding floor. The amount a school corporation expended for full-time teacher salaries during the previous state fiscal year plus the lesser of stipends provided to a majority of teachers in the previous two years (excluding Teacher Appreciation Grant stipends) is referred to as the funding floor. This memo serves as notice that Muncie Community Schools received an increase in state tuition support between fiscal year 2024 and fiscal year 2025, and the funding floor was not met. Full-time teacher salaries included full-time teachers and temporary teachers as defined by IC 20-18-2-22(d), which were coded in Form 9 financial information as object 110 and subcategories 30 to 33. Form 9 financial information submitted by Muncie Community Schools for fiscal years 2024 and 2025 reflected the following: Fiscal Year 2024 State Tuition Support: Fiscal Year 2025 State Tuition Support: Fiscal Year 2025 Funding Floor: Fiscal Year 2025 Full-Time Teacher Expenditures: $46,828,704.00 $47,393,308.00 $24,051,349.30 $23,904,950.93 Pursuant to IC 20-28-9-27, Muncie Community Schools must do the following: 1) Publicly acknowledge receipt of this notice from the Indiana Department of Education (IDOE) at the governing body's next public meeting. a. Enter into the governing body's official meeting minutes an acknowledgment of the notice. 2) Within 30 days after the meeting, publish this notification on the school corporation's website. Contact IDOE’s Office of School Finance with any questions.
Sincerely,
Brenda Erbse Senior Department Director, Office of School Finance
