Budget Day in Williamson County

From a post on the Williamson Strong Facebook page:

Today’s the big day! The County Commission will spend the whole day discussing and voting on “approximately 50 resolutions concerning the county budget, including a total county general budget proposal of $557 million, a school budget of $337 million, various capital projects and over 20 new positions in county government.”

In advance of today’s meeting, the WCSB cut the proposed 2017-18 WCS budget by $6 million “eliminating multiple proposed instructional positions, including counselors, special education support staff and proposed central office positions.” With the cut eliminating the need for a tax increase this year, the school budget should be approved with little debate.

“Looney explained that if the school district is forced to cut its budget again in other areas next year, and beyond, to avoid a tax increase, with no incoming revenue, the school district will be unable to maintain its current high level of service.”

You might think from reading this that Williamson County is struggling financially. Or that they lack the fiscal capacity to maintain a high level of school services. But, the reality is they simply have a County Commission that prefers lattes to tax increases.

As I noted previously:

So, the School Board passed budget cuts of $6 million this week. The alternative would have been for the County Commission to raise property taxes by six cents. That would cost a taxpayer with a $400,000 home $60 a year. Or, one Starbucks drink a month.

While this may not be a huge setback this year, it’s unsustainable in a district growing as rapidly as Williamson County. At some point, the level of service provided to students will noticeably suffer. Until then, have another Caramel Macchiato.

Director of Schools Mike Looney echoed that sentiment when he noted that if this type of budgeting continues, Williamson County will no longer be able to provide the high level of service students and families have come to appreciate and expect.

While no one likes higher taxes, Williamson’s are comparatively low:

Here’s what’s interesting: A property tax increase of 6 cents would basically cover the projected shortfall. Williamson County has the lowest property tax rate in Middle Tennessee. It’s 35 cents lower than the second-lowest, which is Sumner County. A 6 cent increase would mean Williamson’s tax rate would still be the lowest, and still be 29 cents lower than Sumner. It would cost a taxpayer with a home valued at $400,000 roughly $60 a year.

Also low: Williamson County’s spending relative to top performing counties. In other words, Williamson County Schools is getting the maximum bang for taxpayer bucks:

Of the top 10 districts in terms of academic performance (measured by ACT/TCAP), WCS has the lowest per pupil expenditure. WCS spends only $8,945 per student – $1,790 less than the average PPE of the top 10 districts.

In spite of all the evidence and data, and the enviable position of being a high-performing school district with relatively low investment per student and the lowest tax rate in middle Tennessee, Williamson County is set to start down a path that could result in losing ground. It may not be noticed in the 2017-18 school year, but as Looney notes, if the trend continues, there will be a loss of services.

How long will Williamson County Commissioners hold on to the myth that you can have excellent schools without maintaining your investment in them?

For more on education politics and policy in Tennessee, follow @TNEdReport


 

The Curious Case of Williamson County

Williamson Strong has more on the evolving situation in Williamson County where a County Commission reluctant to raise revenue is forcing the School Board to make budget cuts.

Using information on spending relative to peer districts, Williamson Strong notes there’s no spending problem in Williamson County, and in fact, Williamson spends significantly less than other top districts and even has lower per pupil expenditures than the state average:

Of the top 10 districts in terms of academic performance (measured by ACT/TCAP), WCS has the lowest per pupil expenditure. WCS spends only $8,945 per student – $1,790 less than the average PPE of the top 10 districts.

For reference, Franklin Special School District, the K-8 district that sits in the heart of Williamson County, spends $13,386 per student – almost 50% more per child than WCS. WCS also spends below the state average – $554 per student less than Tennessee’s average $9,499. Keep in mind that Tennessee is typically in the bottom ten states for per pupil expenditures. (See former School Board member Eric Welch’s graphs for comparison to state and national figures as well as to area private school tuitions.)

Additionally, WCS’ average teacher pay of $49,934 is $3,729 below the average of the top 10 districts in the state. Williamson’s spending on salaries is not out of control, and in fact, is less than peer districts. Again, for comparison, FSSD’s average teacher salary is $55,305.

So, the School Board passed budget cuts of $6 million this week. The alternative would have been for the County Commission to raise property taxes by six cents. That would cost a taxpayer with a $400,000 home $60 a year. Or, one Starbucks drink a month.

While this may not be a huge setback this year, it’s unsustainable in a district growing as rapidly as Williamson County. At some point, the level of service provided to students will noticeably suffer. Until then, have another Caramel Macchiato.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

McQueen vs. DeVos

President Trump’s education budget is bad news for Tennessee’s schools. So much so that Tennessee’s Education Commissioner, Candice McQueen, penned a letter to Secretary of Education Betsy DeVos asking that the proposed cuts be reconsidered.

Jason Gonzalez of the Tennessean reports:

Tennessee officials say heavy cuts to children’s programs in President Donald Trump’s budget proposal could hinder the long-term progress the state has made helping poor and disadvantaged kids.

The $4.1 trillion White House budget proposal calls for cuts to school and health care funding that helps the state’s neediest children.

The cuts could mean larger class sizes, slashes to grant funding for pre-kindergarten and teacher training and, eventually, the elimination of athletics and band programs.

McQueen warned:

“Tennessee’s rural areas and poorer districts are especially dependent upon these funds, as their local budgets are unable to provide additional support for professional learning,” McQueen wrote.

According to the State Report Card, federal funding accounts for 11.72% of all education funding in the state. While all of those funds wouldn’t be eliminated in the Trump-DeVos budget, the proposal does make significant cuts. Rural communities are often more dependent on federal funds and so would be hit hardest, as McQueen notes.

While Tennessee has made some progress in recent years on school funding, the state is still behind where it should be in terms of full funding of the BEP — the funding formula for schools. Losing a significant amount of federal dollars would deal a blow to a state finally inching forward in terms of education progress.

The McQueen letter may be the first public evidence that the Haslam administration is at odds with the leadership from Washington. It’s encouraging to see McQueen take this stand and publicly fight for the needs of Tennessee’s poorest districts.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

Too Rich to Pay

I reported earlier on the struggles Williamson County is facing in properly funding schools. As budget crunch time approaches, it seems the County Commission there is unlikely to approve a small property tax increase in  order to fund the school system’s budget request.

The Williamson Herald reports:

The Williamson County Board of Education participated in a tough discussion Thursday, regarding the necessity of cutting key new staff positions and services in order to fulfill the Williamson County Commission Budget Committee’s request to cut the school budget by $5 million.

The CCBC voted 4-1 earlier this spring to cut the school district’s budget in order to avoid a county property tax increase.

However, WCS Director of Schools Mike Looney said that in order to avoid a tax increase, an additional $1 million reduction is needed, totaling a $6 million decrease in the school board’s proposed operational budget, resulting in a reduction from $343 million to $337 million.

The story notes that the school system will cut nearly $2 million worth of new positions and services and make cuts to employee insurance to cover the rest of the shortfall.

Here’s what’s interesting: A property tax increase of 6 cents would basically cover the projected shortfall. Williamson County has the lowest property tax rate in Middle Tennessee. It’s 35 cents lower than the second-lowest, which is Sumner County. A 6 cent increase would mean Williamson’s tax rate would still be the lowest, and still be 29 cents lower than Sumner. It would cost a taxpayer with a home valued at $400,000 roughly $60 a year.

Williamson County is the wealthiest county in Tennessee. The school system there has always been a source of pride. Now, County Commissioners are quibbling over a few million dollars in order to avoid a tiny tax increase. The message: We can do great things for kids as long as we don’t have to pay more. Keeping taxes 35 cents lower than the next lowest county is more important than fully funding a budget request designed to improve services to a rapidly growing district.

Williamson County can afford to fully fund this proposed budget for schools. They can do it and still have the lowest tax rate in Middle Tennessee by nearly 30 cents. So far, it looks as if they aren’t willing to make that commitment.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

Williamson Budget Woes

Apparently, Tennessee’s wealthiest county is having trouble figuring out how to properly fund schools. Here’s a story from the Tennessean on a proposed cut to the school system’s budget:

The county commission’s budget committee proposed a 1.46 percent cut Thursday to the operational budget.

The $5 million cut will impact dozens of employee positions as salaries comprise the majority of the district’s budget, said Leslie Holman, chief financial officer for Williamson County Schools.

Williamson County Director of Schools Mike Looney called the proposed cut tragic.

“It’s not like this budget hasn’t been vetted multiple times,” Looney said.

Principals submit requests to central office. Central office vets those requests, then the school board reviews the whole budget. Cuts are made at every level, Looney said.

“As a community, we have to decide what our priority is,” Looney said. “We can’t fund our school system with pennies.”

Parent advocacy group Williamson Strong notes there are several ways to generate revenue and also points out that Williamson County has the lowest property tax in middle Tennessee and the lowest among counties with a population greater than 100,000.

Here’s more from Williamson Strong on revenue options:

The Education Impact Fee

  • This is a fee on new construction. It is expected to raise a little less than $15 million annually when fully implemented next year.
  • This revenue will be allocated to the county’s debt service for WCS capital projects.
  • This fee was voted on by the County Commission. It can be changed by the County Commission.
  • This fee does not address turnover of existing homes in established communities like Brentwood. 7,641 homes are projected to be built in the Page zone while only 108 are projected in Brentwood.

Sales Tax

  • The state sales tax is 7%. The county sales tax rate is currently 2.25% (for a total Williamson County rate of 9.25%).
  • If the local rate were increased to 2.75% (maximum allowed), WCS could gain $11 million more in funding annually. Increasing the tax to 2.5% would yield approximately $8 million per year.
  • Increasing the county sales tax rate requires a two-thirds vote from the County Commission AND citizen approval from a county-wide voting referendum.
  • District 6 Commissioner Paul Webb plans to introduce a resolution for a referendum to be held asking voters to support a half-cent sales tax from 9.25% to the maximum 9.75%.
  • A local sales tax increase was considered in 2011 but withdrawn. We don’t know that a sales tax referendum has everbeen successfully passed in Williamson County. It requires voters to show up for a special election at an odd time of year, which drives down turnout, and it requires people to show up to specifically vote to raise their taxes. It also provides a more attractive focal point for anti-tax folks to organize around. Some may propose this option because they want it to pass and others because they think it will fail. Be thoughtful about motivations on this potential funding mechanism. Most experienced Williamson County political observers think it is unlikely to pass because turnout for a special election tends to be more anti-tax than the electorate as a whole.

Wheel Tax

  • The current wheel tax is $25.75. Increasing the wheel tax to $100 would mean approximately $18 million in revenue. In fiscal year 2015-16, the county sold approximately 180,000 stickers.
  • Like sales tax, an increase in the wheel tax would require a two-thirds vote from the County Commission and then citizen approval from a county-wide voting referendum.
  • Again, many longtime political observers believe a wheel tax has little likelihood of passage for the same reason as a sales tax. An increase in the wheel tax failed in 2000.

Property Tax

  • The current property tax rate is $2.15 (per $100 of a property’s assessed value). This rate represents the lowest tax rate in middle Tennessee and the lowest among Tennessee counties with populations greater than 100,000.

TaxRateMap

Property Appraisal = $400,000

Assessed Value (25%) = $100,000

Property Tax Rate = $2.15 per $100 of a property’s assessed value

Property Tax = $100,000/100 x $2.15 = $2,150

  • Each additional cent equates to roughly a million dollars so in order to increase revenue by $8 million, we’d need a rate of $2.23. On the sample $400K home, the annual tax bill increase would be $80.
  • Increasing the property tax would require a simple majority – 13 out of 24 County Commissioners.
  • County Commissioners, particularly the thirteen who voted for the property tax change last year, may be reluctant to vote for an increase especially with every seat up for election in May 2018 if they believe their constituents are against it.

District 2 Betsy Hester and Judy Herbert, District 3 Matt Milligan and David Pair, District 5 Tommy Little, District 6 Paul Webb, District 7 Bert Chalfant, District 8 Jack Walton, District 10 Matt Williams and David Landrum, and District 12 Dana Ausbrooks and Steve Smith voted yes. Another yes vote was Tom Bain (D7) who retired this year. Dwight Jones (D1), Lew Green (D5), and Brian Beathard (D11) were absent.

Most of the same commissioners who voted against the county budget also rejected the property tax change – District 4 Kathy Danner (voted for overall budget) and Gregg Lawrence, District 6 Jeff Ford, District 8 Barb Sturgeon, District 9 Todd Kaestner and Sherri Clark, District 11 Brandon Ryan, and District 1 Ricky Jones (abstained from voting on overall budget).

 

How about more money from the state?

Getting more money from the state would be excellent. Currently, the state only funds a portion its school funding formula, known as the BEP (Basic Education Program). A word of caution: state funding would still not solve our local school funding issues. If a local elected official tells you the money should come from the state, ask them to fill you in on their conversations with the legislative delegation. If they’re actually advocating for the state to fully fund the BEP, for example, that’s great. Otherwise, they’re just talking. The chance of getting more than our calculated share from the state is slim because Williamson County has the ability to generate more revenue than most counties in the state.

Williamson County is the wealthiest county in Tennessee. They have tremendous fiscal capacity (ability to generate revenue), and they have a very low tax rate. They could meet current and future needs with a relatively small increase in the property tax that would still leave them with the lowest rate in middle Tennessee. Instead, they are “struggling” to figure out how to pay for schools.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

Mike Stein on the Teachers’ Bill of Rights

Coffee County teacher Mike Stein offers his thoughts on the Teachers’ Bill of Rights (SB14/HB1074) being sponsored at the General Assembly by Mark Green of Clarksville and Jay Reedy of Erin.

Here’s some of what he has to say:

In my view, the most impactful elements of the Teachers’ Bill of Rights are the last four items. Teachers have been saying for decades that we shouldn’t be expected to purchase our own school supplies. No other profession does that. Additionally, it makes much-needed changes to the evaluation system. It is difficult, if not impossible, to argue against the notion that we should be evaluated by other educators with the same expertise. While good teaching is good teaching, there are content-specific strategies that only experts in that subject would truly be able to appreciate fully. Both the Coffee County Education Association and the Tennessee Education Association support this bill.

And here are those four items he references:

This bill further provides that an educator is not: (1) Required to spend the educator’s personal money to appropriately equip a classroom; (2) Evaluated by professionals, under the teacher evaluation advisory committee, without the same subject matter expertise as the educator; (3) Evaluated based on the performance of students whom the educator has never taught; or (4) Relocated to a different school based solely on test scores from state mandated assessments.

The legislation would change the teacher evaluation system by effectively eliminating TVAAS scores from the evaluations of teachers in non-tested subjects — those scores may be replaced by portfolios, an idea the state has rolled out but not funded. Additionally, identifying subject matter specific evaluators could prove difficult, but would likely provide stronger, more relevant evaluations.

Currently, teachers aren’t required to spend their own money on classrooms, but many teachers do because schools too often lack the resources to meet the needs of students. It’s good to see Senator Green and Rep. Reedy drawing attention to the important issue of classroom resources.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

2017 Education Issues Outlook

The 2017 session of the Tennessee General Assembly is underway and as always, education is a hot issue on the Hill. The bill filing deadline was yesterday and some familiar issues are back again. Namely, vouchers.

While the voucher fight may be the biggest education showdown this session, issues ranging from the scope of the state’s Achievement School District to a “Teacher Bill of Rights” and of course, funding, will also be debated.

Here’s a rundown of the big issues for this session:

Vouchers

Senator Brian Kelsey of Shelby County is pushing a voucher plan that is essentially a pilot program that would apply to Shelby County only. Voucher advocates have failed to gain passage of a plan with statewide application over the past four legislative sessions. The idea behind this plan seems to be to limit it to Shelby County in order to mitigate opposition from lawmakers who fear a voucher scheme may negatively impact school systems in their own districts.

In addition to Kelsey’s limited plan, Rep. Bill Dunn of Knoxville is back with the “traditional” voucher bill he’s run year after year. This plan has essentially the same requirements as Kelsey’s plan, but would be available to students across the state. It’s not clear which of these two plans has the best chance of passage. I suspect both will be set in motion, and as time wears on, one will emerge as most likely to be adopted. Voucher advocates are likely emboldened by the election of Donald Trump and the subsequent appointment of Betsy DeVos as Secretary of Education.

Of course, Tennessee already has one type of voucher. The legislature adopted an Individual Education Account voucher program designed for students with special needs back in 2015. That proposal goes into effect this year. Chalkbeat reported that only 130 families applied. That’s pretty low, considering some 20,000 students meet the eligibility requirements.

Achievement School District

Two years ago, I wrote about how the ASD’s mission creep was hampering any potential effectiveness it might have. Now, it seems that even the ASD’s leadership agrees that pulling back and refocusing is necessary. Grace Tatter of Chalkbeat reports:

Lawmakers are considering a bill that would stop the Achievement School District from starting new charter schools, rather than just overhauling existing schools that are struggling.

Rep. David Hawk of Greeneville filed the bill last week at the request of the State Department of Education. In addition to curbing new starts, the legislation proposes changing the rules so that the ASD no longer can take over struggling schools unilaterally. Instead, the state would give local districts time and resources to turn around their lowest-performing schools.

Tatter notes that the Tennessee Department of Education and the ASD’s leadership support the bill. This is likely welcome news for those who have raised concerns over the ASD’s performance and approach.

Teacher Bill of Rights

Senator Mark Green of Clarksville has introduced what he’s calling a “Teacher Bill of Rights.” The bill outlines what Green sees as some basic protections for teachers. If adopted, his proposal would have the effect of changing the way the state evaluates teachers. Among the rights enumerated in SB 14 is the right to “be evaluated by a professional with the same subject matter expertise,” and the right to “be evaluated based only on students a teacher has taught.”

While both of these may seem like common sense, they are not current practice in Tennessee’s public schools. Many teachers are evaluated by building leaders and others who lack subject matter expertise. Further, teachers who do not generate their own student growth scores (those who don’t teach in tested subjects) are evaluated in part on school-wide scores or other metrics of student performance — meaning they receive an evaluation score based in part on students they’ve never taught.

Green’s Teacher Bill of Rights will almost certainly face opposition from the Department of Education.

Funding

green-dollar-sign-clipart-green-dollar-sign-4

Governor Bill Haslam is proposing spending over $200 million in new money on schools. Around $60 million of that is for BEP growth. $100 million will provide districts with funds for teacher compensation. And, there’s $22 million for English Language Learners as well as $15 million for Career and Technical Education.

These are all good things and important investments for our schools. In fact, the BEP Review Committee — the state body tasked with reviewing school funding and evaluating the formula’s effectiveness, identified teacher pay and funds for English Language Learners as top priorities.

Here’s the full list of priorities identified by the BEP Review Committee for this year:

1. Sustained commitment to teacher compensation

2. English Language Learner funding (to bring ratios closer to the level called for in the BEP Enhancement Act of 2016)

3. Funding the number of guidance counselors at a level closer to national best practices

4. Funding Response to Instruction and Intervention positions

5. Sustained technology funding

Haslam’s budget proposal makes an effort to address 1 and 2. However, there’s no additional money to improve the guidance counselor ratio, no funds for the unfunded mandate of RTI and no additional money for technology.

Oh, and then there’s the persistent under-funding of schools as a result of a BEP formula that no longer works. In fact, the Comptroller’s Office says we are under-funding schools by at least $400 million. Haslam’s budget does not address the funding ratios that create this inadequacy.

Then, of course, improving the ratios does nothing on its own to achieve a long-standing BEP Review Committee goal: Providing districts with teacher compensation that more closely matches the actual cost of hiring a teacher. The projected cost of this, according to the 2014 BEP Review Committee Report, is around $500 million.

The good news is we have the money available to begin addressing the ratio deficit. The General Assembly could redirect some of our state’s surplus dollars toward improving the BEP ratios and start eating into that $400 million deficit. Doing so would return money to the taxpayers by way of investment in their local schools. It would also help County Commissions avoid raising property taxes.

Stay tuned as the bills start moving next week and beyond. It’s expected this session could last into May, and education will be a flash point throughout over these next few months.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

Haslam To Fully Fund BEP

During the State of the State address on Monday, Governor Haslam announced that he is fully funding the Basic Education Program (BEP). Here’s what chalkbeat had to say:

In conjunction his seventh State of the State address, Haslam released a $37 billion proposed budget for 2017-18, including almost $230 million more for schools following a historic increase last year. Haslam said it’s one of the largest education funding increases in the state’s history and amounts to fully funding schools under the state’s funding formula known as the Basic Education Program.

Here’s what Haslam said during his address:

We’re fully funding the Basic Education Program including $22 million in additional dollars to help schools serve high need students and $15 million for career and technical education equipment. One hundred million dollars ($100 million) is included for teacher salaries, bringing the three year total since FY 16 to more than $300 million in new dollars for teacher salaries and more than $430 million in new dollars for salaries since 2011. Tennessee has shown it will not balance the budget on the backs of teachers and students. In fact, under the legislature and this administration, Tennessee has increased total K-12 spending by more than $1.3 billion.

It’s great the Governor Haslam is finally fully funding the BEP, which will allow for more resources going into the classrooms to help our students and teachers. For years, legislators, parents, bloggers, and local education officials have asked the Governor to fully fund the BEP. He finally listened.

Thanks for finally coming through, Governor Haslam.

Where do the funds go?

  • $100 million more for teacher salaries
  • $22 million more for English Language Learners
  • $15 million more for career technical education
  • $4.5 million more for the Read to be Ready initiative
  • $6 million (one time) for charter school facilities

I know many teachers will be extremely happy when they read the news. I know I am.  Now that it is fully funded, it’s time to make sure it’s fair.

For more on education politics and policy in Tennessee, follow @TNEdReport.


 

Sargent Proposes BEP Changes

State Representative and House Finance Chair Charles Sargent will change how the state divvies up the school funding formula, known as the BEP.

Franklin Home Page reports:

In his first bill, Sargent said breaking down the figures and math with the BEP formula is simply complicated. But essentially, what he wants to accomplish is making sure districts receive their fair share of money.

New money would go into the BEP formula, and would provide a baseline for what the state has to provide per district. School districts should receive 80 percent of the average funding per pupil.

Essentially, no district would receive less than 80% of the state’s average per pupil expenditure.

The story also notes that Sargent wants the state to begin fully funding growth for districts:

Sargent said his second bill is a little bit less complex. Simply, he said he wanted the state to pay for growth entirely for districts. Right now, it only pays a partial percentage. And for districts that growing quickly like Williamson, it could be a game changer. The district grew last year by 1,800 students. In the next five years, that number will expand to 10,000 new students in WCS.

At the present time this last year, we funded anything over 1.4 percent growth,” Sargent said. “So if your district grew 2.4 percent, we paid for one percent of the at increase. But really, we need to fully fund all growth.”

With the state experiencing a significant budget surplus, it will be interesting to see if these proposed changes or other improvements to the BEP are adopted.

For more on education politics and policy in Tennessee, follow @TNEdReport


 

 

Not Even Licensed

A new report out of Memphis indicates that 66 bus drivers from Durham School Services were not properly licensed.

Durham is the same company that operates buses in Chattanooga, where a recent crash resulted in 6 deaths.

Jennifer Pignolet of the Commercial Appeal reports:

The company that runs school transportation for Shelby County Schools and other districts contracted with a Memphis driving academy not authorized to license school bus drivers.

Sixty-six drivers actively employed by Durham School Services across Shelby County will have to retake their commercial driver’s license test over winter break after the Tennessee Department of Safety and Homeland Security suspended operation of Private First Class Driving Academy.

Her story also notes:

Durham has previously come under fire from local school officials. An examination of police records in late 2014 found that Durham school bus drivers had been involved in at least 32 wrecks in Shelby County during the school year, a 27 percent increase over the previous year. Bus drivers were cited in 18 of those incidents.

I previously noted reports of Durham’s safety record which raised questions about the vendor when compared with similar bus operators.

Specifically:

According to federal safety data, Durham School Services has been involved in 346 crashes in the past two years. These accidents have resulted in 142 injuries and 3 fatalities. During that same time period, the company was cited 53 times for “unsafe driving conditions”. According to data compiled by the Federal Motor Carrier Safety Administration, “93% of motor carriers in the same safety event group have better on-road performance” than Durham.

The repeated issues with Durham School Services raise questions about both the vendor and about outsourcing essential school services generally. An earlier piece noted that the push to outsource bus services may be the result of under-funded schools systems searching for financial answers.

Unfortunately, outsourcing bus services may have immediate financial benefits, but rarely results in long-term savings. The issues around Durham’s performance also raise troubling questions about safety.

For more on education politics and policy in Tennessee, follow @TNEdReport