Transcript FY 2011–12 F-196 Update Ramona Garner Supervisor, School District/ESD Financial Reporting (360) 725-6304 [email protected].

FY 2011–12 F-196 Update
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Ramona Garner
Supervisor, School District/ESD Financial Reporting
(360) 725-6304
[email protected]
AGENDA
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1.
Important dates to remember.
2.
Walk-through of the F-196 noting resource links,
general information, and changes for 2011–12
reporting.
3.
General “where/what” reports are available from the
F-196 files.
4.
Questions? Comments?
FY 2011–12 F-196 Update
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FY 2011–12 F-196 Update
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The dates below have not changed. Please make a note of these dates
now, it is not too early to start gathering the needed data and balancing
system items for year-end closing. Starting now on this process will
make meeting the below listed dates easier for you.
Final Action Date
October 25
Action
School Districts - Final date for submission of completed F-196 data
from the school district to the local ESD. The data will be submitted
electronically and/or on an F-196 manual form. Districts not able to
submit by the October 25 due date may request a waiver by email or
written notice to the ESD.
November 1
ESDs - Final date for the ESD to review and forward the certification
page back to the school district for signature.
November 8
School Districts - The signed certification page is due from the school
district to the ESD.
November 15
ESDs - Final date the signed certification page by the ESD is due at
OSPI, School Financial Services.
FY 2011–12 F-196 Update
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In accordance with WAC 392-117-035, districts and ESDs that fail
to adhere to the due dates could have a delay of apportionment
payments. The final date for filing or forwarding will be considered
as having been met if the postmark or other evidence indicates
shipment prior to the due date or the next workday if the due date
falls on a weekend.
Special Notes
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 If your district will not be able to meet the November 15, 2012
deadline due to unusual or special circumstances, an extension
must be requested in writing. Direct your request to T.J. Kelly at:
[email protected]
 Districts that have a wavier letter for their number of days
of operation should submit a copy either via email or
regular mail to Ramona Garner at OSPI.
 If a district has exceeded its budget appropriation, the
district will need to submit a letter of explanation with their
F-196 document.
FY 2011–12 F-196 Update
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 The F-196 Process is completed in the EDS platform.
 https://eds.ospi.k12.wa.us/login.aspx
 If you have not accessed the EDS platform, contact your ESD for
assistance.
FY 2011–12 F-196 Update
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 If you run into difficulty when attempting to send an F-196 file to
OSPI, please contact your district’s vendor.
 After your file has been uploaded into the EDS system, you
would then call OSPI if you experience difficulties.
FY 2011–12 F-196 Update
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 Chapter VI of the ABFR has up-to-date information that you may
find useful such as:
•
•
•
•
Frequently Asked Questions with Answers.
The F-196 Printed Document with Item Numbers.
Edits for F-196.
F-196 Item Number Dictionary.
FY 2011–12 F-196 Update
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 You can find the SAFS F-196 User Manual in EDS under the
Info Center tab. Here you will find useful step-by-step
information. Appendix 2 of the manual gives you a chart that
shows you which screens must be manually input and which will
be prepopulated if you import data from an external source.
FY 2011–12 F-196 Update
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FY 2011–12 F-196 Update
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 Below you can see the selection to access the F-196.
 The reports do not have sequential page numbers.
 When you call for assistance please refer to the name of the
report, not the page number on the report.
FY 2011–12 F-196 Update
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 There are no changes to the Certification Page.
 When printing the Certification Page for signatures check the
bottom of the page for the lock date. Certification Pages will not
be accepted at OSPI without a lock date.
 Save your entries often throughout your F-196 process.
FY 2011–12 F-196 Update
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 After you make your entries on any of the pages in EDS, hit the
save button and then save and return once you have completed
all entries for the particular page you are on. Do not hit your
browser’s back button.
FY 2011–12 F-196
Changes and Additions
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 Several changes were made as described in Bulletin No. 004-11.
 The following items have been removed:
• Program 63 Promoting Academic Success.
• Revenue Account 4163 and 7163 Promoting Academic
Success.
• Revenue Account 4175 Professional Development.
 Changed the name of Activity code group 30 to Instructional
Support.
 Added Activity code 31 – Instructional Professional
Development.
 Added Activity code 32 – Instructional Technology, to all
programs except Programs 97, 98, and 99.
FY 2011–12 F-196
Changes and Additions
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 In the Capital Projects Fund:
 Type code 35 Instructional Technology was added.
 The name of Type code 60 was changed to Bond/Levy Issuance.
 The name of Type code 61 was changed to Bond/Levy Issuance
and/or Election.
FY 2011–12 F-196
Changes and Additions
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 In the Transportation Vehicle Fund, Expenditure Type codes
were added:
• 30 Equipment:
 33 – Transportation Equipment Purchase.
 34 – Transportation Equipment Major Repair.
• 60 Bond/Levy Issuance:
 61 Bond/Levy Issuance and/or Election.
• 90 Debt
 91 – Principal.
 92 – Interest.
 93 –Arbitrage Rebate.
FY 2011–12 F-196
Changes and Additions
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 On The Data Requirements for Supplemental Reports, the
entry for Learning Improvement Days, item 202, was
removed.
 Under RCW 28A.400.205, districts must certify that they have
spent funds provided for cost-of-living increases on salaries
and salary-related benefits.
 You must enter item number 160—Education Jobs Funds
(EduJobs).
 On the Data Requirements for End-of-Year Reporting to
Apportionment and State Recovery Rate Report, the entry for
Teacher Assistance Program, item 194, was removed.
 The title of Schedule of Long-Term Debt report has been
changed to Schedule of Long-Term Liabilities.
FY 2011–12 F-196
Changes and Additions
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 On the Resource to Program Expenditure Report, Program 34 was
moved to the Basic Education Totals below Program 31.
FY 2011–12 F-196 Update
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 There are no changes to the manually entered distorting items
such as election expenses, flow-through grants,
alterations/renovations, and fines/penalties. This data is used in
the Federal Restricted and Unrestricted Indirect Rate.
FY 2011–12 F-196 Update
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 What is a distorting item?
• Distorting items are activities that do not occur regularly
each year; that is, they “distort” the regular expenditures.
Districts will need to determine and document expenditures
they consider significant and distorting. Manual entries are
required. This data is used in the Federal Restricted and
Unrestricted Indirect Rate.
FY 2011–12 F-196 Update
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 Distorting items-manual entries (cont.)
• What is considered “significant”?
Districts have to individually answer this question.
What happened during the school year in your district
that “distorts” your expenditures? Normally this would
be something unusual or unexpected that does not happen
in the normal operation of your district that inflated your
expenditures for the year. This amount could be $5,000 or
$35,000 depending on the size of your district.
FY 2011–12 F-196 Update
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 Distorting Items-manual entries (cont.)
•
•
Flow-through grants are awards received by a school district
and “passed through” to another district. If the grant amount is
$100,000, and the district passes $25,000 to another district,
the amount of “flow-through” is $25,000.
Although the federal language includes contingencies as a
distorting item, they are generally not applicable to school
districts.
• Election expenses charged to Program 97, Activity 11 are
considered distorting if they are significant.
FY 2011–12 F-196 Update
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 Distorting Items-manual entries (cont.)
•
Renovations and alterations may be considered distorting if
the expenditures are unusual, unexpected, significant, and
distort the districts normal expenditures.
For example: The winter wind storms damaged
the roof on a building. If the repairs were expended
in the General Fund, the cost to renovate the building
distorts the normal district expenditures. These
expenditures may be considered distorting. Do not
include Capital Outlay (Object. 9).
FY 2011–12 F-196 Update
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 Distorting Items-manual entries (cont.)
•
Fines and penalties assessed against the district by L&I,
OSHA, WISHA, or IRS fees for filing late payroll taxes may be
considered distorting if significant.
•
Late fees associated with Accounts Payable are not
considered a fine or penalty.
FY 2011–12 F-196 Update
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What is an Indirect Cost Rate?
• An Indirect Cost Rate is a means of determining, in a
reasonable manner, the percentage of allowable general
management costs that benefit each federal program or
activity.
What is an Indirect Expenditure?
• Indirect costs (expenditures) are generally administrative
costs such as the salaries and expenses for staff engaged
in organization-wide (general) activities.
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 The Restricted and Unrestricted Federal Indirect Rate
Calculations have not changed. The data on the left side at
the bottom will display data from the 2009–10 F-196. This
data is used in the calculation on the 2011–12 F-196 for
rates you will use in 2013–14.
Federal indirect rates are calculated to four decimal places.
FY 2011–12 F-196 Update
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 There are no changes to the manually entered Indirect
Expenditures. The district should enter audit costs, legal costs,
public relations expenditures, termination leave for federally
supported staff, Information System expenditures, Pupil
Management and Safety costs, and space and occupancy costs,
if a cost plan has been established.
•
Remember that legal costs are very restrictive. Only enter
costs associated with the interpretation of laws, regulations,
or board policy. Do not include legal costs for any lawsuits,
preparation of lawsuits, or negotiation expenses.
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Indirect Expenditures-manual entries (cont.)
 Examples of allowable legal costs are:
• Review of insurance policy to determine if a claim should be
reimbursed by the insurance company.
• Review of termination policy.
• Interpretation of bankruptcy rules when a vendor files
bankruptcy.
 Do not enter student records for Information Systems. Only
enter costs associated with fiscal systems (i.e., WSIPC fees,
districtwide IT support).
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 Indirect Expenditures-manual entries
•
Superintendent Costs: (item 348) If your district is small
and your Superintendent and Superintendent’s secretary
have multiple responsibilities related to Activity 13 or 14,
or 72–75, an entry can be made in item 345. Large
districts whose Superintendent’s responsibilities are 100%
Activity 12 will not have an entry in this item number. Do
not include Capital Outlay (Object 9).
FY 2011–12 F-196 Update
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 Indirect Expenditures-manual entries (cont.)
•
Public Relations Costs: (item 364) Activity 15 is used for
the district’s public relations. Any public relations costs
associated with federal programs should be charged to
Program 51 or 52. Public relations, to communicate or
conduct general liaison and keep the public informed on
matters of public concern, but not charged directly to a
specific program, should be recorded in Program 97,
Activity 15. Do not include costs designed solely to
promote the governmental unit. If no entry is made in
this item number, expenditures for public relations
will NOT be included in the Indirect Pool. This will
decrease the indirect rate. Do not include Capital
Outlay (Object 9).
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 Indirect Expenditures-manual entries (cont.)
•
Termination Leave: (item 365) Termination leave paid to
federally supported staff upon resignation or discharge cannot
be charged to a federal program. If the termination leave is
coded to a local or state program, it may be considered an
indirect expenditure. Coding the leave costs to Activity 13
or 14 ensures inclusion in the indirect pool and no entry would
be necessary in this item number.
FY 2011–12 F-196 Update
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 Indirect Expenditures-manual entries (cont.)
•
Information Systems Costs: (item 370) Record costs for
district-wide Information Systems, Program 97, Activity
72.
• Do not include expenditures for student records such as
student records fees, software, or student records staff. If
no entry is made in item number 370, expenditures for
Information Systems will NOT be included in the
Indirect Pool. This will decrease the indirect rate. Do
not include Capital Outlay (Object 9).
Maintenance of Effort and Recovery and
Carryover Templates
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The Federal Cross-Cutting and Special Education MOE tests
are complete. The MOE templates have been updated and
posted to our website under Training/Tools at
http://www.k12.wa.us/safs/TT/tt.asp.
 Districts are encouraged to access these templates to run the
MOE tests for mid-year and budget purposes and the 2011–12
recovery and carryover information.
 Chapter VI has been updated and posted to the 2012-13
ABFR along with the current item dictionary.
Other Notes of Interest
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 After your ESD approves your F-196, and you feel that your
financial statements are correct, you can proceed with your
year-end close. Any review of the district’s F-196 by OSPI
does not affect the districts year-end close process.
 If your district requires that an F-196 revision be made,
please contact Ramona Garner via email at:
([email protected]) to request an MS Word
document. Upon receipt of your email I will send the district’s
F-196 and instructions for making revisions. Don’t forget to
copy your ESD when making a revision request.
Questions/Comments??
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 Questions and comments are always welcome and
appreciated. Whenever possible, emailing your questions
is beneficial in assuring that OSPI understands your
question and allows a “paper trail” for OSPI and the
district if the question should arise again.