Slide 1 - Idaho State Department of Education ...
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IDAHO DEPARTMENT OF EDUCATION
Public School FinanceContacts: Tim Hill, Deputy Superintendent 332-6840 [email protected] Myrna Holgate, Coordinator 332-6845
[email protected] Julie Oberle, Coordinator 332-6840 [email protected] Greg Berg, Coordinator 332-6840 [email protected] Kathryn Vincen, Coordinator 332-6840 [email protected]
FAX 334-3484
Web Site: Id. Dept of Education, School Finance
www.sde.idaho.gov/financeandtechnology Idaho Department of Education www.sde.idaho.gov/
Public School Finance
IFARMS Calendars Other State Funding on Line 6 of the Foundation
Program Calculation Worksheet Indirect Costs Tuition Rates
IFARMS
Idaho Financial Accounting Reporting Management System (IFARMS)
IFARMS Annual Report is a summary of the financial activity (revenue and expenditure) by fund for each district and charter school statewide
IFARMS Manual is available on the School Finance website (bottom right corner)
IFARMS…continued
IFARMS Annual Financial Report Forms sent electronically to districts and
charters in April / May Documents will be available online in April
Memos Annual Report Forms, with and without totals Balance Sheet Codes, Revenue Codes, and Fund
Number/Function Program/Object Codes(Once on the Finance website, click on “Access to all School Finance
Forms” link on the far right side of the webpage.)
IFARMS…continued
IFARMS Annual Financial Report Report due to School Finance by September 30th
Report can be submitted electronically (cd, diskette or email) or on paper
IFARMS…continued
General Fund Revenue / Expenditures GF enhancements often reported as
state special projects Idaho Reading InitiativeLimited English ProficiencyNational Board Certified IncentivesGifted & Talented
Will recode as General Fund activity
2007 - 2008Fund Numbers - Function/Program Codes - Object Codes
Fund Numbers:100 General M & O 512 Elementary School Program
(Note: Include state appropriation enhancements) 515 Secondary School ProgramIdaho Reading Initiative 517 Alternative School ProgramLimited English Proficiency (State LEP) 519 Vocational-Technical ProgramGifted and Talented (Teacher Training) 521 Exceptional Child Program
220 Federal Forest Reserve 522 Preschool Exceptional Program230-239 Local Special Projects 524 Gifted & Talented Program
240 School Building Maintenance (Student Occupied) Fund 531 Interscholastic Program241 Driver Education - State 532 School Activity Program243 Professional Technical - State 541 Summer School Program245 Technology - State 542 Adult School Program246 Substance Abuse - State 546 Detention Center Program
240-249 State Special Projects (except 240, 241, 243, 245, 246) 611 Attendance - Guidance - Health Program251 Title I-A, ESEA - Improving Basic Programs 616 Special Services Program
Title I Basic 621 Instruction Improvement ProgramSchool Improvement 622 Educational Media Program
252 Title I-B, ESEA - Student Reading Skills Improvement 623 Instruction-Related Technology ProgramReading First 631 Board of Education ProgramEarly Reading First 632 District Administration ProgramEven Start 641 School Administration ProgramImproving Literacy Through School Libraries 651 Business Operation Program
Function/Program Codes:
IFARMS…continued
General Fixed Assets Report on page 91 of the Annual Financial
Report If your capital outlay thresholds differ
between the district records and audit report, use the lower threshold when reporting amounts on page 91
If possible, report amounts separately for elementary, secondary, administrative, and other
Data used in the calculation of tuition rates
IFARMS…continued
Before submitting your annual report: Reconcile your annual and audit reports prior to
submitting Compare beginning and ending fund balances by
fund Compare revenues and expenditures by fund Compare balance sheet information by fund Reasonableness check
IFARMS…continued
Audit report is currently due by October 15th per Idaho Code 33-701(6)
If either the annual or audit report can’t be submitted by the due date, call for an extension
IFARMS…continued
Once we have the annual and audit reports, we: Enter the data into our database Compare the IFARMS annual report balance
sheet, revenue, expenditure, and fund balance data to the audit report data by fund
If there are differences, we call for an explanation
IFARMS…continued
Once financial data has been reconciled for a district, we generate the “yellow page”
A copy of the “yellow page” is sent to each district for review
The “yellow page” is included in the Financial Summaries report available on our website
Example of a “Yellow Page”
ACCOUNT GENERAL SPECIAL FOOD DEBT CAPITALENTERPRISEINTERNAL (MEMORANDUM ONLY)
M & O REVENUE SERVICE SERVICES PROJ ECTS FUNDS SERVICE TRUST FUNDS100 200 290 300 400 500 600 710/720 100-600
REVENUETaxes 422,548 - - - - - - - 422,548 Other Local 46,529 186,103 935 - 52 - - - 233,619 State Sources 1,202,970 89,517 - - 4,917 - - - 1,297,404 Federal Sources - 190,348 2,213 - - - - - 192,561 Other Sources - - - - - - - - - TOTAL REVENUE 1,672,047 465,968 3,148 - 4,969 - - - 2,146,132 Transfers In - 10,713 479 - 5,228 - - - 16,420 TOTAL REVENUE & TRANSFERS1,672,047 476,681 3,627 - 10,197 - - - 2,162,552
EXPENDITURESElementary School Program 293,304 1,823 - - - - - - 295,127 Secondary School Program 511,815 321,183 - - - - - - 832,998 Alternative School Program - - - - - - - - - Vocational-Technical Program - - - - - - - - - Exceptional Child Program 160,205 9,671 - - - - - - 169,876 Preschool Exceptional Program - 848 - - - - - - 848 Gifted & Talented Program 438 - - - - - - - 438 Interscholastic Program 28,754 - - - - - - - 28,754 School Activity Program 8,665 - - - - - - - 8,665 Summer School Program - - - - - - - - - Adult School Program - - - - - - - - - Detention Center Program - - - - - - - - -
SAMPLE COUNTY
SAMPLE SCHOOL DISTRICT # 000
COMBINED STATEMENT OF REVENUES & EXPENDITURES WITH CHANGES IN FUND BALANCES
JULY 1, 2006 - JUNE 30, 2007
GOVERNMENTAL FUNDS PROPRIETARY FUNDS FIDUCIARY TOTALS
(EXCLUDES CHARTER SCHOOL)
IFARMS…continued
Financial data from the districts: Generates the Financial Summaries Included in the School Profiles report Used to complete Federal surveys
Ranks Idaho’s educational spending as compared to other states
Allocates Title 1 dollars to the State of Idaho
IFARMS…continued
Financial data from the districts, continued: Basis for determining in-state and out-of-
state tuition ratesUsed in the calculation of several of the
tuition equivalencies Used by SDE’s Special Education and Child
Nutrition units Basis for calculating Indirect Cost Rates Lots of public inquiries
IFARMS…continued
It is very important you use the correct fund numbers, revenue codes, and function/program codes when recording your financial activity
Call if you are unsure how to code a transaction
IFARMS…concluded
Questions?
Line 6 of the Foundation Program Calculation Worksheet
Statewide Total
1. UNITS 13,743.4
2. ENTITLEMENT @ $25,442.00 per unit $349,659,582.80
3. SALARY APPORTIONMENT 772,619,412.57
4. BENEFIT APPORTIONMENT 138,121,361.89
5. BORDER CONTRACTS 1,019,191.68
6. EXCEPTIONAL CONTRACTS, TUITION EQUIVALENCY, SED 3,577,525.19
7. TRANSPORTATION 69,382,654.00
8. ADJUSTMENTS 654,970.64
9. TOTAL SUPPORT (lines 2 through 8) 1,335,034,698.8
February 15, 2008
Line 6 Funding May Include:
District to Agency Contracts Special Education Tuition Equivalency Court-Ordered Tuition Equivalency Juvenile Detention Center Tuition Equivalency Summer Juvenile Detention Center Tuition
Equivalency Serious Emotional Disturbance (SED)
Allowance
District to Agency Contracts
Idaho Code 33-2004 Received when a district contracts with a public
or private agency to educate exceptional students
Payment:
Best 28 Weeks ADA
x Prior Year Per Pupil State Support
= District to Agency Contract Reimbursement
District to Agency Contracts…continued
Prior Year Per Pupil State Support =(Prior Year Base Support + Prior Year Benefit Apportionment) / Best 28 Week ADA
Initially paid with the February 15th payment, final payment made July 15th
Ten districts should have been paid $186,722 on 2/15/08
In FY 2007, $178,824 was paid to 11 districts
District to Agency Contracts…continued
So you have qualifying kids, now what? Contact the SDE Special Education Bureau (Lester
Wyer, 332-6916) Specific forms must be completed (available online) Special Education Bureau reviews the forms and
forwards the necessary data to School Finance School Finance receives a list of districts, the educating
agency, and the number of students School Finance pulls the attendance data needed from
the attendance forms submitted each period
Exceptional Child Tuition Equivalency
Idaho Code 33-1002B(3) Received when a district is educating a student
who:
1) is on the 12/1 Special Education child count
2) resides in a licensed facility due to the nature and severity of their disability; and
3) whose parents live in another Idaho district
Exceptional Child Tuition Equivalency …continued
Payment:
Number of Qualifying Students from the 12/1 child count
x (Prior Year Tuition Rate + Prior Year Excess Cost Rate)
= Exceptional Child Tuition Equivalency Paid with the February 15th payment 10 districts should have been paid $778,130 on February
15, 2008; 22 districts received $1,418,512 in FY 2007
Exceptional Child Tuition Equivalency …continued
So you have qualifying kids, now what? Work with SDE’s Special Education Bureau (Lester
Wyer, 332-6916) Special Ed has an application available online that
must be completed (students are listed individually) Special Ed reviews the application and verifies that
students listed are on the 12/1 child count School Finance receives a summarized list of districts
and the number of qualifying students
Excess Cost Rates
Determined annually using Special Education expenditure information taken from the annual financial reports and the 12/1 child count
2006-2007 Excess Cost Rate = $6,700 (estimate)
2005-2006 Excess Cost Rate = $6,437 2004-2005 Excess Cost Rate = $6,124 2003-2004 Excess Cost Rate = $5,612 2002-2003 Excess Cost Rate = $5,393
Court–Ordered Tuition Equivalency
Idaho Code 33-1002B(1) Received when a district educates students placed
into a licensed home or facility by an IDAHO court-order
Effective with the 2001-2002 school year, Idaho Code was amended to include licensed homes, which includes foster homes
$1,213,994 paid to 45 districts in FY2007; $1,229,003 paid to 48 districts in FY 2006; and $1,079,048 paid to 39 districts in FY 2005
Court-Ordered Tuition Equivalency…continued
To receive payment, a district must submit the court-ordered tuition equivalency form
Form will be emailed to districts by April 1st
Form should be returned AFTER the last day of school or after the eligible child(ren) is no longer living in the licensed home or facility
Forms returned prior to the last day of school showing perfect attendance through the end of the school year will be returned
Court-Ordered Tuition Equivalency… continued
District must include the number of days present for each student, their grade level, and the name of the home or facility Talk to your school counselors Contact your regional Health and Welfare office
Paid with the July 15th payment Funding is in addition to the regular support-unit
funding for these students
Court-Ordered Tuition Equivalency… continued
When contacting your regional Health and Welfare Office: DO NOT wait until the end of the school year to
contact H&W and expect an immediate reply Be specific in what you are requesting (names,
dates…) H&W needs time to compile the listing of students Once you receive the listing, you need to determine:
Was the student attending school in your district? If the student was attending in your district, how
many days of attendance that student had for the school year while in foster care
STATE DEPARTMENT OF EDUCATION COURT-ORDERED PUPIL TUITION-EQUIVALENCY ALLOWANCE Idaho Code 33-1002B(1)
"Districts which educate pupils placed by Idaho court order in licensed homes, agencies, institutions or juvenile detention facilities shall be eligible for an allowance equivalent to the previous year's certified local annual tuition rate per pupil. This district allowance shall be in addition to support unit funding and included in district apportionment payments, subject to approval of district applications by the State Department of Education." Complete a separate form for each approved licensed home or facility in the district other than juvenile detention centers. DO NOT include students whose names are listed on the district application for the exceptional child tuition equivalency allowance. Remember, students must have been placed by Idaho court order to be eligible. This form must be returned to the Department of Education by June 15, 2008, to be eligible for reimbursement for the 2007-2008 school year. If you have any questions, please call Julie Oberle at 332-6840. Name of home/facility: __________________________________________________________________
Address**: ___________________________________________________________________________
Grade Date of Date No. Days Name of Student Level Placement Withdrew Attended*
Court-Ordered Tuition Equivalency…continued
Once School Finance has received the completed form, we
Calculate the total days of attendance for elementary students
Calculate the total days of attendance for secondary students
Multiply the total number of attendance days by the applicable elementary or secondary prior year’s daily tuition rate
Daily rate = the monthly tuition rate divided by 20 days
Juvenile Detention Center Tuition Equivalency
Idaho Code 33-1002B(2) Received when a district educates students placed into
a juvenile detention facility by an IDAHO court-order To claim the equivalency, a district needs to submit the
“long-form” attendance report with their other attendance reports each period
Calculation is very similar to the Court-Ordered Tuition Equivalency calculation
$568,983 paid for the 2005-2006 school year, $59,456 paid for the 2006 summer session
Juvenile Detention Center Tuition Equivalency…continued
Payment:
-Regular Juvenile Detention Center Tuition Equiv.
- Multiply the total number of days by the applicable elementary or secondary prior year’s daily tuition rate
-Summer Juvenile Detention Center Tuition Equiv.
- Multiply the total number of days by ½ the applicable elementary or secondary prior year’s daily tuition rate
Regular Tuition Equivalency paid with the July 15th payment
Summer Tuition Equivalency paid with the February 15th payment
Serious Emotional Disturbance (SED) Allowance
Idaho Code 33-2005 Received when a district is educating a higher
than average percentage of SED students To receive a SED payment, a district needs only
to submit an accurate 12/1 child count to the Special Education Bureau (Lester Wyer)
Serious Emotional Disturbance (SED) Allowance…continued
Special Ed determines the statewide SED % Total SED students statewide (from the 12/1 child count) / Total statewide enrollment = SED %
Special Ed then multiplies that % by the district’s enrollment to determine the expected number of SED students for that district
If the actual number of SED students at the district is higher than the “expected” number of SED students, the excess is multiplied by the prior year’s excess cost rate
35 districts received $1,971,010 on 2/15/07; 29 districts received $1,841,853 on 2/15/06; and 31 districts received $1,448,118 on 2/15/05
Serious Emotional Disturbance (SED) Allowance…continued
Excess Cost Disbursement for SED Students 2006-2007 School Year
A B C D E F G
Fall 2005 District Enrollment X State
Average SED Percentage of
Number of SED Students Served Above the State
Average
Disbursement for High Numbers of SED Students at 2005-2006 Excess Cost
Rate of
0.4822% D-E $6,437.00A School A 359 0 1.73 0.00 0
B School B 1,649 10 7.95 2.05 13,196C School C 170 0 0.82 0.00 0D School D 142 0 0.68 0.00 0E School E 192 3 0.93 2.07 13,325F School F 263 8 1.27 6.73 43,321G School G 170 1 0.82 0.18 1,159
TOTALS 261,907 1,263 1,263.05 306.20 $1,971,010
District Number
District NameFall 2005 Enrollment
Number SED Students
Reported on 12/1/05 Child
Count
Other State Funding…Concluded
Questions?
Other – Indirect Costs
An indirect cost rate is a reasonable means of determining the % of allowable general administrative expense that each Federal grant should cover
Just issued 2007-2008 indirect cost rates to those schools requesting the rate
An indirect cost rate is the ratio of total indirect costs to total direct costs, based on actual expenditures, exclusive of items such as capital outlay and debt service
Indirect Cost Manual available on our website under Manuals
Other – Tuition Rates
Will be calculating 2008-2009 rates in the next few weeks using 2006-2007 financial data
Idaho Code 33-1405 requires a district (or charter) to charge out-of-state student tuition to those students whose “home” district is outside of Idaho Can request a waiver from the State Board of
Education for any portion of the tuition rate Waiver must be submitted before April 1
In Conclusion…
Please call or email with any questions you may have