Sec. 5. (a) In determining ADM, each kindergarten pupil who is at least five (5) years of age on the date set forth in subsection (b) shall be counted as:

(1) one (1) pupil, if the pupil is enrolled in a full-day kindergarten program; or

Terms Used In Indiana Code 20-43-4-5

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(2) one-half (1/2) pupil, if the pupil is enrolled in a half-day kindergarten program.

If a school corporation commences kindergarten in a school year, the ADM of the current and prior calendar years shall be adjusted to reflect the enrollment of the kindergarten pupils. A kindergarten pupil who is not at least five (5) years of age on the date set forth in subsection (b) may not be counted.

     (b) The date referred to in subsection (a) is as follows:

(1) For the state fiscal year beginning July 1, 2018, August 1 of the school year.

(2) For the state fiscal year beginning July 1, 2019, September 1 of the school year.

(3) For a state fiscal year beginning on or after July 1, 2020, October 1 of the school year.

[Pre-2006 Recodification Citation: 21-3-1.6-1.1(d) part.]

As added by P.L.2-2006, SEC.166. Amended by P.L.213-2015, SEC.213; P.L.135-2018, SEC.5; P.L.108-2019, SEC.223.