Slide 1 - Idaho State Department of Education ...

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