South Dakota Association of School Business Officials Spring Conference April, 2010 - PowerPoint PPT Presentation

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South Dakota Association of School Business Officials Spring Conference April, 2010

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Title: South Dakota Association of School Business Officials Spring Conference April, 2010


1
South Dakota Association of School Business
OfficialsSpring ConferenceApril, 2010
  • State Aid Changes Annual Reporting

2
Presenters
  • Department of Education
  • Susan Woodmansey
  • Bobbi Leiferman

3
Goal for Todays Conference Session
  • Good teaching must be slow enough so that it is
    not confusing, and fast enough so that it is not
    boring. Sidney J. Harris

4
Changes to State Aid in FY2011
  • HB1248
  • Student count for general aid funding is either
    the Fall 2010 state aid fall enrollment count OR
    the average of state aid fall enrollment of the
    two previous years (Fall 2008 and Fall 2009).
  • http//doe.sd.gov/ofm/stateAid/SchoolBudget/index.
    asp
  • Full funding for growing enrollment districts
    no threshold of 5 or 25 students paid
    4,804.60 Small School Adjustment (if
    applicable) for every student in excess of
    averaged count.

5
Changes to State Aid in FY2011
  • HB1108
  • Allows districts an adjusted ending general
    fund balance of 40 of annual general fund
    expenditures, as of 6/30/2010.
  • Adjusted fund balance is the actual reported
    fund balance on 6/30/2010 for the general fund
    less all applicable deductions, such as
    cumulative opt out amount, cumulative
    consolidation incentive, contributions
    donations, federal ARRA revenues, etc. See
    current year calculations at
  • http//doe.sd.gov/ofm/stateAid/index.asp
  • New baseline established in FY2011 and until
    2015 districts allowed as of end of FY2011 or
    40, whichever is less.
  • Fund balance percentage allowed may always be at
    least 25.

6
Changes to State Aid in FY2011
  • SB22
  • Holds the general aid per student allocation
    steady at 4,804.60.
  • Holds the special education disability levels
    steady as well
  • Level 1 4,057
  • Level 2 9,471
  • Level 3 15,220
  • Level 4 13,164
  • Level 5 16,539
  • Level 6 8,438

7
Changes to State Aid in FY2011
  • SB67
  • Sets new maximum general fund levies for taxes
    payable in calendar year 2011
  • Agricultural property 2.554 per thousand
  • Non Ag Z eliminated
  • Owner Occupied 3.965 per thousand
  • Non-Agricultural 8.491 per thousand

8
2010 Legislative Changes for Special Education
  • HB1020
  • Allows school district to transfer local funds
    out of the Special Education Fund in an amount
    not to exceed 50 of the annual increase in
    federal IDEA funding.
  • Funds transferred must be expended in FY2010
    (before 6/30/2010).
  • Districts are NOT transferring federal funds
    federal funds (such as Part B 611, 619 and ARRA)
    must continue to be expended within the Special
    Education Fund of the district
  • Maximum amounts allowed to be transferred may be
    found at the following web site
  • http//doe.sd.gov/oess/specialed/flowthrough.asp
  • Although this permission will extend beyond
    FY2010 it is probable that due to allocation of
    ARRA in FY2010 there will not be an increase in
    funding to districts going into FY2011.

9
2010 Legislative Changes for Special Education
  • HB1020
  • Districts will be expected to be able to provide
    DOE with an detailed expenditure report of the
    transferred amount.
  • Transferred amount will be included for local MOE
    purposes in FY2011 (comparing FY09 to FY2010).
    Example district transfers 65,000 from SE fund
    to CO fund, that 65,000 will be added to the
    local funds expended in SE fund to determine MOE.
    In the following school year the districts
    local MOE amount will be only those local funds
    expended from the SE fund.
  • This legislation included an emergency clause and
    therefore makes this available to use
    immediately.
  • Districts must assume that if local funds are
    available to be transferred out of the special
    education fund that it would not be requesting
    funding from the extraordinary cost fund or able
    to explain to the ECF board why the district
    transferred local funds. Transfers must come from
    the excess and not the need of the SE Fund.

10
2010 Legislative Changes for Special Education
  • HB1021
  • Similar to HB1020 this bill included an emergency
    clause and is effective immediately.
  • This bill allows school districts to use federal
    funds to purchase special education related
    equipment.
  • Districts upon approval from DOE would
    receipt the federal funds directly to the Capital
    Outlay fund and record that expenditure within
    the Capital Outlay fund.
  • State local funds must be receipted to the
    districts Special Education fund and may not be
    expended for equipment - other than - assistive
    technology tied to the students IEP.
  • (SDCL 13-37-8.10 and 13-37-16).

11
Other Legislative Changes
  • HB1181
  • SB196
  • SB47
  • HB 1181 eliminates any incentives for future
    consolidations. Any district already receiving,
    or due to receive, incentives under current law
    will continue to receive them.
  • SB196 is the general budget bill and cut funding
    (500,000) for Educational Service Agencies
    (ESAs), cut the DDN portion of the states
    Technology in Schools budget by 300,000 and also
    reduced the amount of general fund increase to
    states technical institutes by 50 percent.
  • Allows all remaining FY2010 state aid funding for
    Special Education to be carried over for FY2011.

12
2010 Legislation Failed but Maybe Not Forgotten?
  • HB1150
  • HB 1150 gained momentum but ultimately failed
    during the 2010 legislative session. This bill
    revised the small school adjustment calculations
    for students enrolling in small districts (less
    than 600 students) by open enrollment.
  • Brought to light a need to do a better job of
    documenting students sent and received through
    open enrollment.
  • Is the correct public school district reported as
    the resident district (resident district may not
    be a non-public or BIE)?
  • Is the correct enrollment status reported (O-open
    enrolled)?
  • If a student changes residence are the
    appropriate corrections made to the student
    enrollment data for this student?
  • Should the state aid fall enrollment report
    identify and verify the data for these students?

13
Budgeting for FY2011
  • General Aid
  • Sparse Districts
  • Special Education
  • DOE has prepared a number of documents to assist
    in budgeting for fiscal year 2011
  • http//doe.sd.gov/ofm/stateAid/SchoolBudget/index.
    asp
  • An updated State Aid Issue Brief (a narrative
    explanation of the funding formula and its
    history)
  • http//doe.sd.gov/stateaid/index.asp
  • History of Per Student Allocations and Levies
  • http//doe.sd.gov/stateaid/index.asp
  • Estimate Sparsity Funding
  • http//doe.sd.gov/ofm/stateAid/SchoolBudget/index.
    asp
  • Budgeting for Special Education
  • http//doe.sd.gov/ofm/stateAid/SchoolBudget/index.
    asp

14
Annual Financial Reporting - ARRA
  • FY2010 State Fiscal Stabilization Funds
  • The annual financial report expenditure of ARRA
    funds MUST compare to the expenditure report
    submitted to DOE in October, 2009.
  • If a district reported using the funds for
    capital outlay expenditures the revenues must
    reflect a receipt of 4199 (SFSF revenue code)
    into the Capital Outlay Fund.
  • If a district doesnt remember how the
    expenditures were reported check out the
    following web site
  • http//doe.sd.gov/stimulus/ (listed under State
    Specific Information)
  • Use of an operational units within the accounting
    software to track these funds (each must be
    tracked separately) is highly recommended.
  • DOE is responsible to monitor our school
    districts and will plan to visit selected
    districts to review for compliance.

15
Monitoring of FY2010 SFSF
  • Full compliance with federal regulations?
  • To assure full compliance DOE will be required to
    conduct an on-site visit to review the following
  • Recordkeeping, Documentation, Reporting
  • Funds Tracked Separately?
  • Fully Disclose How Funds Were Expended?
  • Total Cost of Activity?
  • Share of the Cost Provided by Other Sources?
  • Documents Reviewed During on On-site Visit
  • Application, Use of Funds, Expenditure Reports,
    Fiscal Oversight and Reporting Information

16
More Annual Financial Reporting ARRA
  • FY2011 State Fiscal Stabilization Funds
  • Eligible districts will receive full allocation
    of SFSF in one payment plan to use in the first
    quarter of FY2011.
  • Estimated district allocations are posted to our
    web site -
  • http//doe.sd.gov/ofm/stateAid/SchoolBudget/index
    .asp
  • FY2011 Expenditure reports as well as FY2011
    jobs funded information will be due in October
    6, 2010. The expenditure report is posted to the
    above referenced web site.
  • Please review unallowable uses of SFSF funds on
    the below web site
  • http//doe.sd.gov/stimulus/

17
More on ARRA Funds
  • IDEA ARRA
  • A district has 2 years to expend this funding
    amount.
  • Funds are paid to districts on a reimbursement
    basis a district must submit a claim to receive
    payment.
  • Districts must use these funds prior to
    requesting additional state aid from the
    Extraordinary Cost Fund.
  • These funds must be tracked separately from the
    regular IDEA 611 and 619 funds received (again
    use of an operational units within the accounting
    software is recommended).

18
Contact Information for ARRA Fraud
  • Suspect Fraud?
  • Anyone suspecting fraud, waste or abuse involving
    Department of Education funds or programs should
    call or write the Inspector General's Hotline
    (choose the method of contact which best suits
    you)
  • Send an email message to oig.hotline_at_ed.gov
  • Call the OIG Hotline's toll free number
    1-800-MIS-USED. The Hotline's operating hours are
    Monday, Wednesday and Friday 900 AM until 1100
    AM, Eastern Time Tuesday and Thursday, 100 PM
    until 300 PM, Eastern Time except for holidays.
  • Visit www.ed.gov/misused for more information

19
Quick Review of Guidance from Last Years
SessionDo You Remember?
  • Special Education
  • Districts must track all federal funds expended
    in the Special Education or any fund. Use
    accounting software (operational units) to track
    both revenues and expenditures for each federal
    grant.
  • To comply with CMIA (Cash Management and
    Investment Act) if receiving FY2010 IDEA funds in
    10 equal payments you must be expending each
    months allocation within allowable timelines. A
    district may carryover part of the FY2010
    allocation notify DOE Office of Grants
    Management. All FY2011 IDEA funds will be paid
    on a reimbursement basis.
  • Special education MOE requires a district to
    expend at least as much as previous year (1) in
    total local funds, (2) in total local and state
    funds (3) in local funds per child count or (4)
    in local and state funds/per child count. If a
    district can document that it meet any one of the
    aforementioned four options the district makes
    MOE.
  • Budgeting for SE FY2011 levy effort in formula
    is 1.20 per thousand maximum levy allowed 1.40
    per thousand excess FB is 20 or 50,000,
    whichever is greater and uses STATE child counts
    as provided by DOE.

20
New Revenue Codes in FY2010 for ARRA Funds
Revenue Code Name CFDA Description
4195 ARRA-Title I Grant to LEA 84.389A Revenue received under the American Recovery and Reinvestment Act 2009 to provide short term funding (2 to 3 years) for the educational needs of disadvantaged students (Title I, Part A ESEA of 1965).
4196 ARRA - IDEA, Part B, 611 84.391A Revenue received under the American Recovery and Reinvestment Act 2009 to provide short term funding (2 to 3 years) for special education and related services.
4197 ARRA - IDEA, Part B, 619 Preschool 84.392A Revenue received under the American Recovery and Reinvestment Act 2009 to provide short term funding (2 to 3 years) for preschool special education and related services.
4198 ARRA - School Lunch Equip 10.579 Revenue received under the American Recovery and Reinvestment Act 2009 to obtain or replace equipment for school food service programs.
4199 ARRA - State Fiscal Stabilization Funds 84.394 Revenue received under the American Recovery and Reinvestment Act 2009 to provide relief to state and local government budgets in order minimize and avoid reductions in education.
4193 ARRA State Diesel Grant 66.040 Revenue received under the American Recovery and Reinvestment Act 2009 to provide resources to reduce toxic emissions from diesel exhaust of public school buses.
4194 ARRA Child Care Development Block Grant 93.713 Revenue received under the American Recovery an Reinvestment Act 2009 to provide equipment to child care facilities to improve the quality of care.
  • ARRA Revenue Codes

21
Annual Financial Reporting Coding Concerns
  • Title I Expenditure Coding
  • Appropriate Use of Title I Expenditure
    Functions
  • 1273 Title I Instructional Services
  • 2116 Title I Attendance Soc. Work Activities
  • 2128 Title I Parental Involvement Activities
  • 2214 Title I Professional Development Services
  • 2440 Title I Program Administration
  • 2548 Title I Operation Mtn. of Plant
  • 2556 Title I Student Transportation
  • 2626 Title I Program Evaluation
  • 3711 Title I Non-Public School Instructional
    Sv.
  • 3721 Title I Non-Public School Support Sv.

22
Annual Financial Reporting Coding Concerns
  • Examples of Coding Issues From FY2009 Annual
    Reports
  • May not use expenditure function 2227 to purchase
    classroom computers.
  • Coding for leases
  • Capital lease vs Operating lease
  • New guidance special education fund may NOT be
    used for operating leases SDCL
    13-16-6.Capital outlay fund..meet expenditures
    which results in the acquisition or lease of or
    additional to real property, plant or equipment.
  • Special Education Coding allocate to SE
    disabilities in 2700s
  • Multi-District Coding should use regular
    instructional function and object level rather
    than 1292.
  • Use of 1293 or 1294 available only to Elk Mt.
    and Big Stone School Districts
  • Use of 1121 breakout middle/jr high
    expenditures from high school
  • Breakout Summer School to 1112/1122/1132 allows
    for these costs to be excluded from cost per
    student
  • Coding for debt service payments textbooks
  • Review account activity for inappropriate
    function levels

23
Annual Report FY2010 Changes
  • New Survey Submission
  • New Assurance
  • Special Education Maintenance of Effort (MOE)
    form will be added to the annual financial
    reporting site next fall.
  • Later next fall the FY2009 and then verified
    FY2010 special education financial data will be
    downloaded into this form. District business
    officials will again be asked to complete the
    calculation and submit to DOE to affirm their
    accountability regarding special education MOE.
  • The FY2010 annual report sign off will also
    include a new assurance statement regarding the
    auditing requirements. If the district is not in
    compliance it will be required to submit a plan
    of intent to come into compliance.

24
Do you know about new administrative rules that
have been proposed?
  • Reporting Deadlines
  • Preschool Enrollment
  • First reading of new administrative rules which
    established benchmarks (deadlines) for the
    submission of student data was done at the State
    Board of Education meeting in March.
  • Amend ARSD 24170302 (establishes benchmarks
    for student data submission state aid fall
    enrollment count is final on last day of October)
  • Amend ARSD 24170306 (change days for
    mandatory dropping of students, changed from 20
    to 15 days)
  • New rule for minimum data requirements for
    submission of school calendars
  • New rule regarding start and end dates for
    student enrollments
  • Also first reading of new administrative rules
    regarding submission of preschool enrollment data
    from all public school districts.

25
Contact Information
  • Susan Woodmansey
  • Bobbi Leiferman
  • Phone number (605) 773-4748
  • Fax number (605) 773-6139
  • Email personal susan.woodmansey_at_state.sd.us
  • Address
  • Department of Education
  • 800 Governors Drive
  • Pierre, SD 57501-2294
  • New summer work schedule
  • 7 a.m. to 6 p.m. Monday-Thursday (starting
    after Memorial Day)
  • Phone number (605) 773-5407
  • Fax number (605) 773-6139
  • Email personal bobbi.leiferman_at_state.sd.us
  • Email annual report files
  • decadata_at_state.sd.us
  • Same work schedule
  • 730 a.m. to 430 p.m. Mon-Fri

26
South Dakota Department of Education is Moving!
  • New address, as of June 15, 2010 is
  • 800 Governors Drive, Pierre, SD 57501-2294
  • No change to fax number (605) 773-6139 or phone
    numbers!

27
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