Transcript All Aboard for Federal Reporting

All Aboard for Federal Reporting
2009 Fall ASBO Conference
September, 2009
Presenters
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Deene Dayton, Dept. of Legislative Audit
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Susan Woodmansey, Dept. of Education
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Bobbi Leiferman, Dept. of Education
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Rob Huffman, Dept. of Education
New Guidance on Title I Per School
Expenditure Reporting
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School level expenditure data for 2008-2009
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Focus on expenditures related to instruction and support
functions.
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Will not include expenditures such as facilities operation and
maintenance, transportation and food service.
Will not include employee benefit costs.
Will not include expenditures from federal programs.
Will not include special education expenditures.
New Guidance on Title I Per School
Expenditure Reporting
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Data reported and available to DOE:
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Total expenditures for salaries of instructional staff (teachers),
guidance counselors, librarians, Office of the Principal (school
admin) by fund, function, object
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PRF – districts reported contracted salaries for certified staff by
attendance center
Assistance that may be needed from districts:
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Above staff paid with federal funds
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Allocation between middle (1121) and high school (1131) if all
reported in 1131.
Reporting Timelines:
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If supplemental data needed from districts – by early January, 2010
Reports to USDOE – must be submitted by March 31, 2010
Special Education Maintenance of Effort
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Districts are required to file an MOE worksheet that
compares FY08 to FY09.
Blank MOE forms will be posted to the website. DOE will
assist school districts by providing a summary of the
financial data reported on the annual report to use in
completing the MOE form.
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Both a protected and unprotected worksheets are available based on
the needs of the district reporting.
Audited financial data should be used, if available.
Deadline to submit MOE form is October 23, 2009.
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PREFERRED, may be submitted electronically (email attachment)
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Bobbi Leiferman [email protected]
Paper copy mailed, please no faxed copies
State Fiscal Stabilization Funds, FY2010
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Funds will be paid to districts in September.
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Only one expenditure report must be submitted to DOE in FY2010
Cash management policies of the federal government
require district to have spent or to spend within 3 days of
receiving the revenue.
General journal entries are still acceptable for FY2010.
Same prohibitions on utilization of funds as outlined in
FY09.
An expenditure report must be submitted by October 5th.
A District may not use Education
Stabilization funds for –
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Payment of maintenance costs;
Stadiums or other facilities primarily used for athletic contests or
exhibitions or other events for which admission is charged to the
general public;
Purchase or upgrade of vehicles;
Improvement of stand-alone facilities whose purpose is not the
education of children, including central office administration or
operations or logistical support facilities;
Financial assistance for students to attend private elementary or
secondary schools, unless the funds are used to provide special education
and related services to students with disabilities, as authorized by the
IDEA;
School modernization, renovation, or repair that is inconsistent with
State law; or
Restoring or supplementing a “rainy day” fund.
Coding/Uses/Expenditures of SFSF
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SFSF Revenue code = 4199, may be receipted to “any” K-12
fund. If used to purchase equipment – additional reporting
may be necessary regarding vendor paid.
Expenditures tracked separately by use of accounting
operational unit (recommend using 3rd level of Software
Unlimited).
Permissible to use GJ entry to record expenditures
 GJ entry such as the below for elementary teacher
salaries:
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CREDIT
DEBIT
10-1111-000-110-000-000 (local expenditure)
10-1111-001-110-000-000 (SFSF expenditure)
ARRA Revenue Codes
ARRA - New School District Revenues Codes:
Revenue
Code
Name
4145
ARRA-Impact AidSchool Construction
Formula Grant
CFDA #
Description
84.404A
Revenue received under the American Recovery and Reinvestment Act 2009
to provide resources for construction activities in federally impacted school
districts.
4193
ARRA-State Clean 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 and
Development Block
Grant
93.713
Revenue received under the American Recovery and Reinvestment Act 2009
to provide equipment to child care facilities to improve the quality of care.
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.
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.
4199
ARRA - State Fiscal
Stabilization Funds
Federal Accountability (tracking federal
expenditures with software)
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Accountability on expenditure of funds is mandated.
District software provides coding to allow easy tracking of revenues and
expenditures.
Each ARRA grant award must be tracked separately from regular
allocations of IDEA and Title I.
IDEA ARRA funds must be expended in the Special Education Fund.
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When authorized - if using the allowance to transfer state & local funds not
in excess of 50% of increase in IDEA funding – these funds must be tracked
too. Suggestion is to use software to track – use of operational code.
Budgets will include a much greater level of detail.
Delinquent School Audits
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School districts are required to have at least bi-annual audits
(SDCL 4-11-7.1).
Responsible fiscal management of public funds requires DOE to ensure
compliance to auditing requirement.
Lack of fiscal oversight in this area may allow for mismanagement of
public funds.
DOE is discussing policies that will prompt action of school districts that
are delinquent.
Ultimately the responsibility to complete and file an audit lies with the
school district.
How can a school district ensure timely submissions by auditors?
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Write specific timelines in the contract with auditor.
Frequent communication with auditor on status of audit.
Misc. Topics
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Needed ASAP - Workgroup to update Records Management Manual
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Last updated in 1985
No mention of electronic data file retention
No mention of E-rate records retention (requirement for this federal funding)
Need other school administrators to participate
First half ECF needed? Please contact DOE if it would be a financial hardship to
wait for 2nd half funding.
Annual Data Reporting
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Allocation of SE administration and other costs
Reconcile debt service payments to Schedule of Long Term Debt
Appropriate coding for Capital Leases
Late filers – each year more and more districts wait to file until the last few days
before August 15th.
Depreciation expense in Food Service Fund
Buying instructional computers from function 2227
Allocation of Title I expenditures