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MiamiDade County Public Schools School Operations

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Title: MiamiDade County Public Schools School Operations


1
Miami-Dade County Public SchoolsSchool Operations
  • Webcast Presentation
  • MONEY MATTERS
  • SUPPORT PROGRAM
  • Session IV
  • January 30, 2008

2
MIAMI-DADE COUNTY PUBLIC SCHOOLS SCHOOL OPERATIONS
Money Matters Support Program Agenda
Session IV January 30, 2008
Welcome/Opening Remarks
Mr. Freddie Woodson, Associate
Superintendent


School Operations Property Audits
Mr. Dario
Rosendo, Audit Supervisor II, Property Audits

Office
of Management and Compliance Audits Internal
Funds
Ms. Dossy Lewin,
Business Manager


Internal Fund Accounting Adult Vocational
Mr. Robert Fernandez, School
Accounting Resource Specialist


Adult Vocational Education Attendance Services
Ms.
Betsy Nadal-McCray, FTE Support Specialist
Attendance Services Title I Program

Mr. Eduardo E. Darde, Budget
Director Title I Program Grants

Ms. Meyme Falcone,
Director II Finance

Office of Intergovernmental
Affairs and Grants Administration Sound
Financial Management Tips
Ms. Cynthia Gracia, Administrative Director
Closing Remarks

School Operations
3
School Audits Division Contact Information
Maria T. Gonzalez, CPA Assistant Chief Auditor,
School Audits Division
  • Mr. Allen M. Vann, CPA
  • Chief Auditor
  • avann_at_dadeschools.net
  • Mr. Trevor L. Williams, CPA
  • Assistant Chief Auditor, Operational and
    Performance Audits
  • twilliams2_at_dadeschools.net
  • Mr. Julio C. Miranda, CPA, CFE
  • District Director, Investigative Audits
    and Inspector General's Office
  • jmiranda2_at_dadeschools.net
  • Mr. Dario Rosendo, CPA
  • Supervisor II, Property Audits
  • drosendo_at_dadeschools.net

4
(No Transcript)
5
Office of Management and Compliance
AuditsGeneral Policy
  • RULES OF THE AUDITOR GENERAL STATE OF FLORIDA
    CHAPTER 10.400
  • Acquisition, accountability and disposal of all
    tangible personal property.
  • Costing 1,000 dollars or more.
  • Normal expected life, 1 year or more.

6
Office of Management and Compliance
AuditsProperty Inventory Audits
  • Conducted yearly at every school by the Office of
    Management and Compliance Audits.
  • Physical inventories reconciled to property
    accounting records.
  • Results tabulated and reported to school
    administration.
  • School principals designated as accountable
    officers or custodians of property.

7
Office of Management and Compliance Audits
Identification Of Property
  • Items costing 1,000 or more must be marked.
  • Marking (tagging) is done by Stores and Mail
    Distribution personnel.
  • A Property Control number is assigned to every
    item.

8
Office of Management and Compliance AuditsItems
Purchased From Internal Funds Or Donated
  • If the cost or value is 1,000 or more it must be
    reported on the Incoming Controlled Equipment
    Form FM-1669.
  • Forms must be submitted to the Property
    Accounting Department, Office of The Controller.

9
Office of Management and Compliance Audits
Disposition And Transferring Of Property
  • Must be documented in an Outgoing Controlled
    Equipment Form FM 1670.
  • Obsolete property must be sent to the Richards
    Warehouse, Stores and Mail Distribution
    Department.

10
Office of Management and Compliance Audits
Property Losses From Theft, Vandalism Or Fire
  • MIAMI DADE SCHOOL POLICE must be notified by
    telephone immediately in each instance.
  • A Plant Security Report Form FM-0366 is to be
    completed and filed with M-DSPD within 24 hours
    of the telephone report.
  • Retain a copy of Plant Security Reports and
    present them to auditor upon his/her visit.

11
Office of Management and Compliance
AuditsProperty Inventory Thresholds
  • Threshold for unlocated property 0.33 of your
    locations total inventory cost at the time of
    the property inventory taking process.
  • Example
  • Total inventory cost 500,000
  • Threshold 500,000 x 0.0033 1,650
  • In this example, total property with an aggregate
    cost above 1,650 not located during the
    inventory is considered unlocated and reported
    in the audit report.

12
Office of Management and Compliance Audits
Deadline For Locating Property
  • Schools are given grace period to investigate
    unlocated losses reported on official property
    memo.
  • Grace period 10 working days after official
    memorandum is received by school location.
  • Follow-up visit to review items located may be
    required.

13
Office of Management and Compliance Audits
Audit Findings In Property Management
  • Significant property losses will require formal
    (written) response from the principal (s)
    delineating corrective measures for safeguarding
    assets.
  • Significant number of items reported through
    Plant Security Report process may also require
    written response from principal-- These may be
    indicative of bigger, yet undiscovered problems!

14
Internal Fund Accounting Department Information
  • When In Doubt Call
  • Region I II Silvana Burns 995-2281
  • Region III II Nikita Bailey 995-2290
  • Region IV II Dossy Lewin 995-2280
  • Region V II Angel Gonzalez 995-2095
  • Region VI II Maritza Carr 995-2282

15

Internal Fund AccountingSnack Vending
  • All contracts for snack vending machines are now
    being negotiated and signed through the district.
  • Each school will receive their commission checks
    from the district.
  • The commissions received will be a set amount per
    machine, regardless of the monthly sales.

16
Internal Fund AccountingSnack Vending
(continued)
  • For snack machines sponsored by the school
  • Deposit commission checks into 5008-0823
  • Transfer to Special Purpose Account
  • 25 for secondary school
  • 100 for elementary schools
  • For snack machines sponsored by the
    Faculty/Sunshine Club
  • Deposit commission checks into 5004-0551
  • Issue a check for the same amount deposited to
    the Faculty/Sunshine Club
  • (Weekly Briefing ID 2868)

17
Internal Fund AccountingDonations
  • What to do when you receive a donation
  • All donations must be accompanied by a donation
    letter.
  • The original donation letters are kept in a
    donation folder
  • for each school year.
  • Where to deposit donations
  • 5003-Class/Club Account If the donation is to
    be used by a specific class or club.
  • 5004-Donation Trust Accounts If the donation is
    for a specific purpose (i.e., beautification,
    technology).

18
Internal Fund AccountingDonations (continued)
  • Where to deposit donations
  • 5008-0812 General Donations Washington Mutual,
    Target, or similar approved community based
    programs or donations received without
    accompanying letters.
  • 5004-0458 Special Purpose donations can only be
    deposited in the Principals Special Purpose
    Account if the letter specifies Special Purpose
    Account.
  • Remember, At the Principals Discretion does
    not mean Special Purpose Account.

19
Internal Fund AccountingDonations (continued)
  • Approval for donations
  • Cash donations of 15,000 or greater must be
    routed to the Region Center to be presented as a
    School Board agenda item for approval.
  • (School Board Rule 6Gx13-3B-1.111)

20
Internal Fund Accounting Donations (continued)
  • For remaining balances when purpose has been met
  • Attempts should be made to contact the donors and
    obtain additional written instructions on how to
    use the remaining funds.
  • When the donors do not respond or cannot be
    contacted, the remaining funds may be transferred
    to the General Miscellaneous function upon
    approval from the principal.

21
Internal Fund Accounting Donations (continued)
  • Per School Board Rule 6Gx13-1C-1.10
  • No student, school organization, or member of the
    school staff may solicit funds in the name of the
    school from the public for any purpose without
    prior approval of the school principal and the
    region superintendent or his/her designee.

22
Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
Contact Information
  • Mr. Robert Fernandez
  • School Accounting Resource Specialist
  • (305) 995-1827
  • (305) 523-0561 (Fax)
  • rsfernandez_at_dadeschools.net
  • Mr. Marcus Dïorot
  • School Accounting Resource Specialist
  • (305) 995-3072
  • (305) 523-0561 (Fax)
  • mdiorot_at_dadeschools.net

11/19/2009
22
11/19/2009
22
23
Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
  • Successful bookstore operations rely on
  • Accountability
  • Inventory
  • Profitability

11/19/2009
23
11/19/2009
23
24
Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
  • Accountability
  • Review uncollected agency billings
  • Send invoices to agencies on a timely manner for
    billing.
  • Send second or third notices to agencies with
    outstanding payment for more than 30 days from
    invoice date.
  • Post all bookstore related J/V transfers
  • i.e. fund 9, scholarship/donation payments and
    annual profits.

25
Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
  • Inventory
  • Inventory all items sold in the bookstore
  • Use inventory/operating report FM-4067
  • Attach cash register PLU Report
  • Mark up all items by 20 from wholesale cost
  • Include shipping cost prior to 20 mark up
  • Sales tax

11/19/2009
25
11/19/2009
25
26
Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
  • Profitability
  • Ideal profit for the fiscal year is 16.7.
  • This number can slightly fluctuate up or down
    according to number of Fund-9 transactions and
    other factors.
  • Total or partial gross profit from sales may be
    transferred into your special purpose account, or
    left in the bookstore account.
  • These transactions should be made after the close
    of the fiscal year.

11/19/2009
26
11/19/2009
26
27
Successful Bookstore OperationsSchool Operation
Adult/Vocational Programs
  • Summary
  • Ensure that all transactions are properly
    documented for the entire fiscal year. Copies of
    the following documents should be available in
    the bookstore
  • Recap of collections with MSAF receipt (copies)
  • Check requisitions with invoices (copies)
  • Internal Fund POs
  • Authorization for Charge (FM-4013) for all agency
    text books on file
  • All relevant agency billing documents
  • Documentation of Obsolete Books (FM-4012)

11/19/2009
27
11/19/2009
27
28
Attendance ServicesContact Information
  • Ms. Mary Lee Snipes
  • Administrative Director
  • Ms. Yvette Senior-Stewart, Coordinator
  • (305) 883-5323
  • FTE SUPPORT SPECIALISTS
  • (305) 883-5648
  • Cynthia Johnson ext. 2406 -
    cjohnson_at_dadeschools.net
  • Pamela Sturrup ext. 2405- psturrup_at_dadeschools
    .net
  • Betsy Nadal-McCray ext. 2402-
    bnadal_at_dadeschools.net
  • Mariana Vega ext. 2401- mvega_at_dadeschools.net
  • http//attendanceservices.dadeschools.net/fte.as
    p

11/19/2009
28
29
Attendance ServicesFTE Survey Dates
SURVEY 2 October 8 - 12, 2007 SURVEY 3
February 4 - 8, 2008 SURVEY 4 June 9
13, 2008
HOT
  • 2007-08 FTE AUDIT YEAR
  • Schools will be randomly selected by the
    Office of
  • the Auditor General.
  • The State will audit records for 2007- 08
    school year.
  • The Auditors will visit the school during the
    2008- 09
  • school year.

http//attendanceservices.dadeschools.net/fte.asp
30
Attendance ServicesOverview of State FTE Audit
Findings
  • Attendance
  • Missing student attendance records.
  • Student did not meet attendance eligibility
    (i.e., DNE)
  • but funded for FTE.
  • ESE
  • Documents Missing
  • (IEP/EP, Notification of meetings form, Matrix
    of service form)
  • Documents Incomplete
  • (Missing Signatures, Dates,
    Information)
  • Student Reported In A Wrong FTE Line Of
    Service
  • (111, 112, 113, 254, 255)
  • Matrix Of Service form incomplete, missing
    or added
  • wrong.

31
Attendance ServicesOverview of State FTE Audit
Findings
  • ESOL
  • Documents Missing
  • (Home Language Survey Form,
    Notification Letter to
  • Parents, LEP folder)
  • Documents Incomplete
  • (Missing dates, signatures, Test
    scores, LEP committee
  • information

32
Attendance ServicesOverview of State FTE Audit
Findings
  • Vocational
  • On the job training cards (OJT/TIME CARDS)
    missing or incomplete
  • Student not employed by February FTE Survey (3)
    must be rescheduled into another subject and out
    of the OJT program
  • No job search log available for those seeking
    employment
  • Teacher Certification
  • Waivers must be approved prior to the last FTE
    survey week
  • Copy of teachers certification and therapists
    licenses must be available at the school site

33
Attendance ServicesFTE On-Line
  • ACCURATE REPORTING TO ENSURE MAXIMUM STUDENT
    FUNDING
  • Request FTE Simulations reports on-line before
    DECO is created
  • and distribute among appropriate school
    personnel
  • Update ISIS on daily basis
  • FTE documents accessible on the internet
  • 2007-08 / SURVEY 3 FTE Calendar
  • Verification of Earned FTE
  • Basic FTE-1
  • DECO Amendment Forms
  • Full-Time Equivalent (FTE) Procedures PK-12
    Handbook
  • http//attendanceservices.dadeschools.net/f
    te.asp

34
Attendance Services Reminders
  • The Daily Reason Code (DRC) is the Official Daily
    School Attendance taken from the gradebook.
  • Attendance must be taken at the beginning of the
    day.
  • Run the Attendance Upload utility from website.
  • (Once per school day only)
  • https//gradebook.dadeschools.net/DadeRIS/Login.as
    px
  • a. Elementary schools will upload no later than
    10 am
  • b. K-8 Centers and middle schools will upload no
    later than 11 am
  • c. Senior high schools will upload no later than
    12 noon
  • The safeguard is if you miss your designated
    time you will be picked up on the next upload.

35
Attendance Services Reminders
  • Please note that the Official Daily School
    Attendance (ODSA)
  • in the Electronic Gradebook and the Attendance
    in ISIS (PF7)
  • must match.

36
Title I ProgramContact Information
  • Dr. Magaly C. Abrahante
  • Assistant Superintendent
  • 305-995-1253
  • magalycabrahante_at_dadeschools.net
  • Dr. Sharrie R. Dean
  • District Director
  • 305-995-1713
  • sharrierdean_at_dadeschools.net
  • Mr. Eduardo E. Darde
  • Budget Director
  • 305-995-1705
  • eduardoedarde_at_dadeschools.net

37
Title I ProgramOverview of Main Topics
  • Budget Allocation
  • Supplement Not Supplant
  • Planning
  • Personnel
  • Purchase Requisitions
  • Timelines
  • Title I Audit
  • Parental Involvement

38
Title I Program Budget Allocation 2007-08
  • All schools (regardless of grade-span) were
    funded in rank order from 100 - 75 Free and
    Reduced Price Lunch (FRL)
  • Schools below 75 FRL were funded in rank order
    by grade-span grouping (elementary, middle,
    combination, high school) with the following
    cut-offs for funding
  • 1. Elementary 62.11
  • 2. Middle 63.41
  • 3. Combination 53.05
  • 4. High School 47.7

39
Title I ProgramSchoolwide Program
  • School Title I allocation and Supplement, Not
    Supplant
  • Title I Program numbers change annually (Current
    Number 4414)
  • Must fill local PACS (Program 6010 6020 and
    6030) first before Title I funded PACS
  • Title I Reading Coaches Program 4415 (District
    10 Professional Development set-aside).

40
Title I ProgramSchoolwide Program (Continued)
  • Parental Involvement (at least 1 of schools
    Title I allocation)
  • Planning (Alignment to School Improvement Plan)
    v. Budget and Expenditure Transfers
  • Title I funds used for direct improvement of
    student achievement of Reading/Language Arts,
    Math and Science
  • No coffee cups, water bottles,
    food, etc.

NEW !
41
Title I ProgramSchoolwide Program Procurement
Document Flow
Requisition
Check to Vendor
Receipt of goods
Purchase Order
42
Title I ProgramSchoolwide Program Budget
Timelines
  • All expenditure requisitions for objects
    5510-5692 must be entered by 430 PM, February
    15, 2008
  • All goods must be received on-line by June 9,
    2008,
  • Schools receiving goods online after June 9, 2008
    will be responsible for payment of such goods
    from the following years school Title I budget
    allocation.

NEW !
43
Title I ProgramPurchase Requisitions
  • Technology
  • Permanent fixtures to building are not
    authorized Examples Network Wiring
  • Electrical Wiring
  • Contracts
  • Purchase Order and Agreement Form for Contracted
    Services forms must be routed
  • Two complete Agreement Form for Contracted
    Services forms with original signatures are
    required
  • Six weeks minimum for processing
  • Board approval required for contracts exceeding
    25,000

44
Title I ProgramTitle I Audit
  • Title I Budget Allocation
  • Non-payroll related expenditures
  • Payroll related expenditures
  • Parental and Community Involvement
  • Property
  • Professional Development

45
Intergovernmental Affairs and Grants
Administration Contact Information
  • Ms. Iraida Mendez-Cartaya, Administrative
    Director
  • IMendez_at_dadeschools.net 305 995 1497
  • Ms. Alyce Neji, District Director
  • ANeji_at_dadeschools.net 305 995 1703
  • Ms. Meyme Falcone, Director
  • MFalcone_at_dadeschools.net 305 995 1516
  • Ms. Lisa Martinez, Director
  • LMMartinez_at_dadeschools.net 305 995 1426
  • Ms. Melissa Latus, Supervisor
  • MLatus_at_dadeschools.net 305 995 1703
  • Ms. Mary Linda Ramos, Supervisor
  • MLRamos_at_dadeschools.net 305 995 1426

46
Intergovernmental Affairs and Grants
Administration Responsibilities of Grant
Recipients
  • Grant recipients ARE RESPONSIBLE for knowing and
    conforming to
  • All federal and state legislation, regulations,
    terms and conditions pertaining to the grant
  • The objectives, activities, outcomes, evaluation
    plan, and budget specified in the project
    proposal
  • The program and financial reporting requirements
    of the funding agency
  • The policies, procedures, regulations, and
    by-laws of the School Board of Miami-Dade County,
    Florida and
  • The provisions of all current union contracts in
    force in M-DCPS.

47
Intergovernmental Affairs and Grants
Administration OfficeGrants Financial Data Access
  • Program Report FR-03 (Monthly)
  • The FR-03 is available upon request from Grants
    Administration Office. The report displays the
    complete budget and the status of you project
    funds on the date it was compiled. Please contact
    the Grants Administration Office to address
    questions that you might have regarding your
    grant budget.
  • Cliff Report (Weekly)
  • This report is available weekly in electronic or
    paper version. Because this is a download from
    MSAF, the project manager can obtain the Cliff
    Report by contacting Grants Administration
    Office. A current Cliff Report is posted to the
    website.
  • http//gafla.dadeschools.net/grants/Cliff20Report
    .htm

48
Intergovernmental Affairs andGrants
Administration Grants Financial Data Access
  • Financial Projections
  • Financial projections are prepared each month by
    the Grants Administration Office for every
    program. In addition to including all actual
    expenditures and pending purchases, the
    projection includes expected salary expenditures
    for the grant period based on current employees.
    This is a great tool to assist in planning how to
    optimize your project resources.

49
Intergovernmental Affairs andGrants
Administration Grants101
  • Important Tips on Grant Fund Spending
  • Expenditures for alcohol are expressly prohibited
    under grant and School Board policy.  
  • When in doubt as to the propriety of the
    expenditure, consult Grants Administration for
    further guidance.
  • When travel is allowed under grant  parameters,
    the consequential meals and lodging expenditures
    incurred during the approved out-of-county travel
    to conferences and workshops must comport to the
    limits and travel guidelines.
  •  


50
Sound Financial Management TipsOffice of
Management Compliance Audits Division
  • Become familiar with your schools property
    inventory (location of items, cost, etc) and make
    staff aware of the importance of safeguarding
    assets.
  • Assign an individual to be responsible for
    inventory matters
  • at your school.
  • Conduct periodic pre-audits of your property
    inventory and identify weak control areas
    that need strengthening.
  • Report losses in Plant Security Reports upon
    discovery.
  • Keep files of Incoming and Outgoing Control
    Equipment.
  • Keep pertinent files available for auditor.

51
Sound Financial Management TipsSchool Operation
Adult/Vocational Programs
  • Inventory should be performed by two people, one
    administrator and one clerical the last Friday of
    every month.
  • Re-check prices assigned in cash register to
    accurately reflect the 20 mark up and
    outstanding agency billings during off peak
    periods.
  • Cross train employees on bookstore operations and
    all financial operations, always have a backup
    plan.

52
Sound Financial Management Tips
Intergovernmental Affairs and Grants
Administration
  • Important Tips on Grant Fund Spending
  •  
  • Spend monies judiciously.  
  • Providers of Professional Development do not have
    to be solely dependent on in-house or district
    staff.
  • Event Planners/activity organizers traditionally
    do not provide Professional Development and
    should not be engaged in the handling of  these
    activities. 
  •  
  •                    

53
Sound Financial Management Tips Intergovernmental
Affairs and Grants Administration
  • Important Tips on Grant Fund Spending
  • Any contract over 25,000 must be Board approved
    before contracting any services. Any contract
    over 25,000 that is executed without following
    appropriate channels is considered an
    unauthorized purchase. 
  •  
  • Caution
  • In cases of unauthorized expenditures being
    incurred, the resulting payment may become the
    sole responsibility of the administrator
    approving the expenditure, and may prove a
    catalyst for administrative disciplinary action.

54
Money Matters Support ProgramSchool Operations
Session IV
Please if you viewed as a group at one location,
immediately after this presentation, fax your
sign in sheets to 305-995-2009
  • Have an audit-free year !
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