Transcript Oklahoma Cost Accounting System (OCAS)

Began in 1988 pursuant to Senate Bill 372
Organizational Committee – 57 Members
4 Senate and House Legislative Staff Members
1 Higher Education Member
1 Career and Technology Member
1 State Career and Technology Staff Member
3 County Superintendents
1 State School Board Representative
3 Independent Certified Public Accountants
1 Consultant
14 State Department of Education Staff Members
24 School District Personnel
5 Vendors
Eleven Test Schools
Amber-Pocasset Public Schools – Grady County
Bartlesville Public Schools – Washington County
Byng Public Schools – Pontotoc County
Enid Public Schools – Garfield County
Frederick Public Schools – Tillman County
Indianola Public Schools – Pittsburg County
Keystone Public School – Tulsa County
McAlester Public Schools – Pittsburg County
Muldrow Public Schools – Sequoyah County
Muskogee Public Schools – Muskogee County
Texhoma Public Schools – Texas County
In May, 1991, pursuant to House Bill 1236 codified new law
under Section 5-135.2 of Title 70 as the Oklahoma Cost
Accounting System
Full implementation of OCAS began July 1, 1992
1991-92 – All funds except the School Activity Fund
1992-93 – All funds
Districts in noncompliance with OCAS may be penalized.
To provide a standardized accounting and reporting of
revenue and expenditures
To maintain a system of accountability
Improved comparability
Enhanced data support
Collection
Analysis
Application
Reporting
Based on the federal handbook, Financial Accounting for
Local and State School Systems, Revised 2009
Facilitate the final design of a true and fully integrated
coding system
Provide both initial and ongoing training to school district
personnel
Establish and maintain a system of accountability
Oklahoma State Statute 70 § 5-135.2
It’s The Law !!!
Oklahoma Administrative Code
State Department of Education Rules for Finance
Title 210:25
Not accurately recording and reporting all revenue and
expenditures by applicable OCAS bold code dimensions
Not ascertaining that current, accurate, and applicable
OCAS codes are being utilized
Not complying with regulations regarding the following:
Financial Information Processing – OAC 210:25-3-7
Encumbrance Clerk – OAC 210:25-5-10
School District Treasurer – OAC 210:25-5-11
Purchase Order Procedures – SLO, Section 98
School Activity Fund – OAC 210:25-5-13
Not reconciling all recorded and reported revenue and
expenditures by applicable OCAS bold code dimensions
Bank receipts and statements
Purchase orders
Warrant registers
Investment ledgers
All balance sheet accounts
Not submitting and certifying the year-end revenue and
expenditure reports by September 1 of each year
Monthly State Aid payment reduced as follows:
First Payment
1%
Second Payment
2%
Third Payment
3%
Fourth Payment
4%
Subsequent Payments
5%
Penalty may be waived by the State Board of Education
District made every effort possible to become compliant
Failure was due to circumstances beyond the district’s
control
Permits local education agencies (LEAs) to
accumulate expenditures and revenue to meet a
variety of specialized management and reporting
requirements, regardless of whether they are
district, state, or federal.
FY
Fund
XX
XX
Project
Reporting
XXX
Function
Object
XXXX
XXX
Program
XXX
Subject
Job Oper’l.
Class Unit
XXXX
XXX XXX
Coding line must be 27 digits
Cost shall be reported by curricular subject where
applicable, with the exception of function 1000, which
requires a subject code for all payroll and benefits (Object
100 and 200 Series).
A program code is required for all expenditures coded to
function 1000.
FY
XX
Fund
XX
Project
Reporting
XXX
Source
of Revenue
XXXX
Coding line must be 17 digits
Oper’l.
Program
Unit
XXX
XXX
A fiscal and accounting entity, with a self-balancing set of
accounts recording resources, liabilities, residual balances
or changes therein.
10
20
30
40
50
60
80
General Funds
Special Revenue Funds
Capital Project Funds
Debt Service Funds
Endowment Funds
School Activity Fund
Trust And Agency Funds
State Dedicated
Registration or license fees
Taxes
Penalties
State Appropriated
County Sources
Gifts, Grants or Donations for Noncapital Expenditures
Maintenance, repair and replacement of property or
equipment
Initial or additional purchases of furniture and equipment
Direct expenses for maintenance of plant, including
grounds
Salaries for maintenance of plant, including those for
upkeep of grounds
Repair and replacement of building structures if:
Do not add to existing facilities
No changes in roof structures or load-bearing walls
Not classified as a capital expenditure
Purchases of land or existing buildings
Purchases of real property
Improvements of grounds and sites for construction
purposes
Expenditures for construction of buildings
Additions to buildings
Remodeling of buildings if changes in roof structures or
load-bearing walls are made
Architects and Engineers hired or assigned to capital
projects
Does not include expenses for preparation of bond issue
Initial installation and extension of service systems and
built-in heat or air equipment to existing buildings
Expenditures for the replacement of a building which has
been destroyed
Architects and Engineers hired or assigned to capital
projects
Does not include expenses for preparation of bond issue
Installments and lease payments on property, including
interest that have a terminal date and result in the
acquisition of property
This would be the final payment on a lease-purchase
Expenditures for preliminary studies made prior to the
time that authority to proceed with a construction
project is give if authority is received within the same
fiscal year that the expenditure was made.
Proceeds of a building fund levy
Not to exceed five mills in any year
Monies appropriated by the state for the purpose of capital
expenditures or projects
Monies allocated to a school district by the SBE for the
State Public School Building Equalization Fund
Gifts or donations for capital projects or improvements
Erecting, remodeling, repairing or maintaining school
buildings
Purchasing furniture, equipment and computer software to
be used on or for school district property
Repairing and maintaining computer systems and
equipment
Paying energy and utility costs
Purchasing telecommunications utilities and services
Paying fire and casualty insurance premiums for school
facilities
Purchasing security systems
Salaries of security personnel
Acquisition, design, construction and maintenance of a
school building parking lot
Salaries of maintenance and janitorial personnel
Acquisition of school building site
Purchase band instruments
Acquisition, design, construction and maintenance of a
sports facility.
Revenue
Money derived from ad valorem taxes or otherwise as
provided by law.
Expenditures
Bond payments
Judgments
Interest on judgments or bonds
A dimension which permits districts to accumulate
expenditures to meet a variety of specialized management
and reporting requirements, regardless of whether they are
district, state, or federal. Expenditures and revenues may
be accumulated under individual projects with the
flexibility of accommodating additional projects that
districts might wish to account for on a permanent or
temporary basis.
000
Noncategorical Funds (Local and County)
001 – 298 Assigned for local tracking purposes
300 Series State Programs
400 Series Vocational Programs
500 Series No Child Left Behind
600 Series Special Education
700 Series Other Federal Sources
800 Series School Activity Fund
801-998 Assigned for activity fund subaccounts
The activity being performed for which a service or
material object is required.
1000
2000
3000
4000
5000
7000
7700
7800
7900
Instruction
Support Services
Operation of Noninstructional Services
Facilities Acquisition and Construction Services
Other Outlays
Other Uses
Flexible Benefits
Long-Term Disability Claims
Other Uses (to be assigned by district)
The service or goods obtained.
100
Personnel Services – Salaries
200
Personnel Services – Employee Benefits
300
Contracted Services
400
Purchased Property Services
500
Other Purchased Services
600
Supplies
700
Property
800
Other Objects
900
Other Uses of Funds
The plan of activities and procedures designed to
accomplish a predetermined objective.
000
100
200
300
400
500
600
700
800
900
Undistributed Expenditures
Regular Programs
Special Programs
Vocational Programs
Other Instructional Programs
Continuing Education Programs
Community Services Programs
Child Nutrition Program
Athletic Programs – Competitive
Cocurricular and Extracurricular Activities
A group of related subjects which allows accumulation of
costs in particular academic or curricular subject areas.
0000
1010-1050
1060
1100-2300
2400-5700
8000-9000
Nonsubject
Pre-Kindergarten through 8th Grade
(Self-Contained)
High School Special Education
(Self-Contained)
Elementary Education – Departmentalized
9th Grade through 12th Grade
Career and Technology Education
A classification used to identify expenditures for salaries
and employee benefits by employee’s job.
000
100
200
300
400
500
600
700
800
900
Nonsalary
Official-Administrative
Professional-Educational
Professional-Other
Paraprofessional
Technical
Office/Clerical Support
Crafts and Trades
Operative
Laborer
A classification used to identify the accredited instructional
site according to grad span or the nonaccredited/
noninstruction site at which personnel serve the entire
district.
050
100-499
500-599
600-699
700-799
970-989
998
Districtwide Services
Elementary
Middle School
Junior High
Senior High
Charter Schools
Cooperative Sites
A segregation of revenues. The primary classification
differentiates district, intermediate, State and Federal
revenue sources. Revenues from restricted sources would
be further classified using the Project Reporting dimension.
1000
2000
3000
4000
5000
6000
District Sources
Intermediate Sources
State Sources
Federal Sources
Nonrevenue Receipts
Balance Sheet Accounts
National Center for Education Statistic
Per Pupil Expenditure
Maintenance of Effort
United States Census Bureau
Governor’s Budget
Special Education – Program 239
Excess Cost
Maintenance of Effort
Child Nutrition – Program 700
State Programs
Gifted and Talented – Program 251
Alternative Education – Program 430
Administrative Cost
General Fund Carryover Penalty
Per Pupil Expenditure
Legislative Requests
Formed in Spring 2012
14 Members
9 School Practitioners
Roger Adair, Moore-Norman Career Tech
Brenda Burkett, Norman Public Schools
Donna Carlberg, Mid-Del Public Schools
Tim Green, Bartlesville Public Schools
Debbie Secrest, Seiling Public Schools
Cindy Shiever, Enid Public Schools
Ann Wade, Oklahoma ASBO
Karl White, Enid Public Schools
5 SDE Staff Members
Joel Robision, Chief of Staff
Mathangi Shankar, Director of Financial Services
Nancy Hughes, Executive Director, Financial Accounting
Pam Honeysuckle, Financial Specialist, Financial Accounting
Iona Martin, Financial Specialist, Financial Accounting