Transcript SPRING BUDGET WORKSHOP - Public Education Department

Capital Outlay Bureau
Spring Budget Workshop 2012
Moriarty High School Performing Arts Center
Presenters
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Antonio Ortíz-Director
(505) 827-6613
[email protected]
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Chris Thweatt-Financial Coordinator
(505) 827-6609
[email protected]
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Iris K. Romero-Financial Coordinator
(505) 827-7646
[email protected]
Purpose:
To Educate School Districts Regarding
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Roles and responsibilities of the Public
Education Department (PED), Capital
Outlay Bureau (COB)
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The overall process of accessing capital
outlay funds administered by PED – COB
Capital Outlay Bureau Goals:
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Reduce turnaround time for project plan
approvals and reimbursement requests
Improve and develop internal systems
to provide better customer service
Streamline processes and workflows to
make them as transparent as possible
Use information technology to make
documents user friendly and easily
accessible
Agenda
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New Legislation
Operating Budget Management System
(OBMS)
Direct Appropriation Approval Process
Reimbursement Requests
Capital Improvements Act (SB-9)
Public School Buildings Act (HB-33)
Miscellaneous Issues
Question & Answer Session
2012 Legislative Session
HB-191 – Severance Tax Bond Projects
• $2,500.0 – school bus purchase
• $322.0 – robot systems
• 47 projects totaling $4,335.5 to school
districts and charter schools
• $2,500.0 – pre-kindergarten classrooms
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PSFA or PED will send out notification of
applications
HB-190 – Reauthorized Projects
• 10 reauthorized projects statewide
2012 Legislative Session
SB-66 – General Obligation Bond Projects
• $3,000.0 – to acquire library books and
library resources
Needs voter approval in the November
2012 General Election
OBMS
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PED COB work with districts and charters
establishing budgets for these funds:
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27106 – 2010 GOB Public School Library
Acquisitions
27107 – 2012 GOB Public School Library
Acquisitions
27174 – 2010 Pre-K Capital
31200 – PSCOC – Lease Payment Assistance
31400 – Direct Appropriations
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31700 – SB-9
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Budget Adjustment Requests
OBMS
Budgeting Capital Outlay Funds
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Carryover balances of state funds
budgeted in 43204
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2012 GOB Public School Library will be
budgeted through a BAR upon receipt of
award letter
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New awards of state funds budgeted in
43210 (fund 31400) and 43202 (fund
31700)
OBMS
Budgeting Capital Outlay Funds
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State Share of PSCOC standards based
awards should not be budgeted
• District should account for PSFA’s
expenditures with a Financial
Statement journal entry
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2012-2013 Lease Assistance Awards will
not be projected. BAR upon receipt of
award letter
OBMS
Budgeting Capital Outlay Funds
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2012-2013 SB-9 State Match Award will
not be projected. BAR upon receipt of
award letter
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Estimated column should include all
outstanding balances as of July 1, 2011
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This method is unique to funds administered
by the PED COB
Direct Appropriation Process
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Before a school district may expend any
funds from an allocation, the district must
secure prior written approval
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Disbursement and/or reimbursement will
not occur until prior written approval is
requested and granted
Direct Appropriation Process
What projects must be approved & by whom?
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The Public School Facilities Authority
(PSFA) approves building plans for all
projects related to public school
construction when total project costs are
greater than $200,000
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The PED approves direct legislative
appropriations for all non-construction
projects and construction projects totaling
$200,000 or less
Direct Appropriation Process
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Use correct project plan approval form
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PSFA - Request for Approval of School
Construction (RASC)
PED - Request to Obligate Funds (RTOF)
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Clearly identify funding sources
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Breakdown of items (bids, quotes) and
timeline for project completion
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PED reviews for legislative intent and
funding source
Direct Appropriation Process
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Funds must be “expended” on or before
the reversion date
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Funds are considered “expended” with an
“expenditure” occurring as of the date
goods are delivered to and received by
the Grantee
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It is not sufficient to “encumber” the funds
on or before the reversion date
Direct Appropriation Process
New Steps
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Grant agreements are for direct
appropriations beginning in 2010
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Grant Agreements are a DFA initiative to
use standard terms and conditions for
capital projects among Agencies
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Grant agreements will be issued for the
appropriation amount (adjusted for art-inpublic-places) for all projects
Direct Appropriation Process
New Steps
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Certification Form - to be submitted to
PED when all funding is in place and
project is ready to proceed
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Grant Agreement – Contract between the
district/charter and PED
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Request to Obligate Funds form
(Replaces request for project plan
approval form) – not required if submitting
a RASC to PSFA
Direct Appropriation Process
New Steps
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Notice of Obligation (Replaces PED’s
Project Plan Approval Letter)
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Monthly reporting requirements
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Allows the grantee to enter into 3rd Party
Obligations
Grantee will submit the monthly report online
in the Capital Project Monitoring System
(CPMS)
Early termination clause
Reimbursement Requests
in OBMS:
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Fund 27106 – 2010 GOB Public School
Library Acquisitions
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Fund 27107 – 2012 GOB Public School
Library Acquisitions
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Fund 27174 – 2010 Pre-K Capital
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Fund 31400 – FY 2008 to present
Reimbursement Requests
in OBMS:
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Fund 31700 – FY 2008 to present
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Fund 31200 - PSCOC lease payment is
NOT processed through OBMS but
hardcopy to Gerald Pertner with PSFA –
(505) 988-5989
Reimbursement Requests
Submitted Manually/Hardcopy
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SB-9 State Match (Fund 31700) for FY
2006, & 2007
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FIFO – First in, First out
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Expend and draw down older year balances
first
Reimbursement Requests
Steps of Program Review
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Collect all required documentation from
checklist
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Ensure Grant Agreement finalized and
notice of obligation issued
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Ensure expenditures meet legislative intent
Reimbursement Requests
Steps of Program Review
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Ensure funds are expended with goods and
services received on or before the reversion
date
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Ensure draw request is ≥ $1,500 for STB’s
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Submit approved request to Flowthrough
Reimbursement Requests
Required Documentation
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Draw Request Form – Authorized
Signature
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Signature Authorization Form
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Wire Transfer Form
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Expenditure Summary Report - New
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Invoice and proof of payment
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Update CPMS for fund 31400 only
Reimbursement Requests
Projects Expiring June 30, 2012
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2008 Construction Projects
2010 Non-Construction Projects
Projects reauthorized in 2009 that did not
extend time.
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note that final draw requests
must be received no later than July 6,
2012 for projects expiring June 30,
2012, or any remaining balance will be
reverted.
Reimbursement Requests
Fiscal Personnel
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Vince Vigil
(505) 827-6464
[email protected]
Public School Capital Improvements Act
(SB-9 State Match)
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SB-9 funds will be distributed to charter
schools on a membership basis using 40th
day of prior school year
No distribution to charters schools who
did not commence instruction in prior year
State charter schools included
Funds distributed on reimbursement basis
Expenditures are not reimbursable if
incurred more than 60 days prior to the
date the bonds are sold
Public School Capital Improvements Act
(SB-9 Local Tax)
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Charter School needs shall be included in
all SB-9 elections held after July 1, 2009
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If charter school provides information
timely to district to include in resolution
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Information identifies how the revenues
will be used
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Distributed by county treasurer to each
charter school
Public School Buildings Act
(HB-33)
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School Districts shall include the needs of
charter schools after July 1, 2007
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If charter school provides information
timely to district to include in resolution
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Information identifies how the revenues
will be used
Public School Buildings Act
(HB-33)
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Capital needs included in districts 5-year
master facilities plan for local charters
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State charters include in their 5-year plan
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Distributed by county treasurer to each
charter school
Miscellaneous Issues
Charter School Reports for HB-33 and SB-9
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Proposed expenditure reports due
December 1st of each year
Report shall include the proposed uses
Submit to PED and the chartering
authority
Within 20 days, PED shall advise if, in
its opinion, the expenditures are
consistent with the law
Report prior year expenses to PED and
the chartering authority by January 31
Miscellaneous Issues
Disposition of Property
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Need Approval Prior to Disposition
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Approving Entity Determined by Value
and Whether Property is Personal or
Real
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Checklist on COB Website
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PED Form 947 Along With Supporting
Documentation
Miscellaneous Issues
Disposition of Property
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SAO – Ralen Randel (505) 476-3800
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SBF – Stephanie Schardin (505) 827-4980
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PED – Chris Thweatt (505) 827-6609 or
Iris K. Romero (505) 827-7646
Miscellaneous Issues
Closing Out Prior Projects
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SB-9 (2006-2008)
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2008 Direct Appropriations
(Construction)
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2010 Direct Appropriations (NonConstruction)
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Projects reauthorized in 2009 that did
not extend time
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2008 GOB Public School Library
Acquisitions
Miscellaneous Issues
Required Election Documents SB-9 & HB-33
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Signed Minutes
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Signed Resolution
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Legal Publication of Resolution
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Legal Publication of Notice of
Election
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Legal Publication of Canvass
Results
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Signed Certification of Canvass
(Documents due April 20, 2012)
Miscellaneous Issues
Lease Purchase Process
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You must obtain PSFA approval before
submitting to PED
Cover letter
School Board or Governing Body
minutes
Certification of attorney
Copy of proposed lease purchase
arrangement
List source of funds
Charter schools submit to Charter
School Division and school districts
submit to COB
Miscellaneous Issues
Qualified Zone Academy Bond (QZAB)
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What is a QZAB?
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New Mexico’s total allocation available is
$14,471.0
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Information available at: www.qzab.org
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Application will be sent out April 13th
Summary
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Balances for 27106, 27174, 31400, and
31700 are on the PED website
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Understanding new changes to the direct
appropriation process
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How to obtain reimbursement for all capital
outlay projects
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SB-9 and HB-33 Updates
Evaluation & Questions