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IDAHO DEPARTMENT OF EDUCATION Public School Finance

IDAHO DEPARTMENT OF EDUCATION Public School Finance. Contacts: Tim Hill, Deputy Superintendent 332-6840 TDHill@sde.idaho.gov Wendy Lee (Attendance) 332-6840 WLee@sde.idaho.gov Julie Oberle (IFARMS) 332-6840 JAOberle@sde.idaho.gov

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IDAHO DEPARTMENT OF EDUCATION Public School Finance

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  1. IDAHO DEPARTMENT OF EDUCATIONPublic School Finance Contacts: • Tim Hill, Deputy Superintendent332-6840 TDHill@sde.idaho.gov • Wendy Lee (Attendance) 332-6840 WLee@sde.idaho.gov • Julie Oberle (IFARMS) 332-6840 JAOberle@sde.idaho.gov • Matt Storm (Budgets) 332-6840 MStorm@sde.idaho.gov • Kathryn Vincen (ISEE) 332-6840 KLVincen@sde.idaho.gov • LaRae Ashby, Information Coordinator 332-6845 LBAshby@sde.idaho.gov • Carol Piranfar, Information Coordinator332-6840 CLPiranfar@sde.idaho.gov • FAX 334-2228 Web Site: • Idaho State Department of Education, School Finance www.sde.idaho.gov/site/finance_tech/ • Idaho State Department of Education www.sde.idaho.gov/

  2. TentativePost Legislative Tour Dates: • Wednesday, April 2 – Idaho Falls • Thursday, April 3 – Fort Hall • Friday, April 4 – Burley • Tuesday, April 8 – Boise (Live-streamed) • Wednesday, April 9 – Coeur d’Alene • Thursday, April 10 – Lewiston

  3. Public School Finance • Other State Funding on Line 6 of the Foundation Program Calculation Worksheet • IFARMS • Indirect Costs • Tuition Rates • School Facility Maintenance • Safe School Environment Survey • Calendars

  4. Line 6 of the Foundation Program Calculation Worksheet

  5. Line 6 Funding May Include: • District to Agency Contracts • Special Education / Exceptional Child Tuition Equivalency • Court-Ordered Tuition Equivalency • Juvenile Detention Center Tuition Equivalency • Summer Juvenile Detention Center Tuition Equivalency • Serious Emotional Disturbance (SED) Allowance

  6. District to Agency Contracts • Idaho Code 33-2004 • Received when a district contracts with a public or private agency to educate exceptional students • Payment: Best 28 Weeks ADA x Prior Year Per Pupil State Support = District to Agency Contract Payment • In FY 2013, $85,189.37 was paid to three districts

  7. District to Agency Contracts…continued • So you have qualifying kids, now what? • Contact the SDE Special Education staff (Lester Wyer, 332-6916) • Specific forms must be completed (available online) • Special Education staff reviews the forms and forwards the necessary data to School Finance • School Finance receives a list of districts, the educating agency, and the number of students • School Finance pulls the attendance data needed from your ISEE data submissions

  8. Special Ed / Exceptional Child Tuition Equivalency • Idaho Code 33-1002B(3) • Received when a district is educating a student who: 1) is on the fall Special Education child count 2) resides in a licensed facility due to the nature and severity of the disability; and 3) whose parents live in another Idaho district • Paid with the February 15th payment • 13 districts were paid $926,655 in FY 2013; 12 districts were paid $1,278,540 in FY 2012

  9. Special Ed / Exceptional Child Tuition Equivalency…continued So you have qualifying kids, now what? • Work with SDE’s Special Education staff (Lester Wyer, 332-6916) • Special Ed has an application available online that must be completed (students are listed individually) • Special Ed reviews the application and verifies that students listed are on the fall child count • School Finance receives a summarized list of districts and the number of qualifying students

  10. Court–Ordered Tuition Equivalency • Idaho Code 33-1002B(1) • Received when a district educates students placed into a licensed home or facility by an Idaho court-order • $1,240,838 paid to 60 districts in FY 2013; $1,102,574 paid to 50 districts in FY 2012; and $1,397,479 paid to 50 districts in FY 2011

  11. Court-Ordered Tuition Equivalency…continued • To receive payment, a district must submit the court-ordered tuition equivalency form • The form will be emailed to districts and charters in the spring • The form should be returned AFTER the last day of school or after the eligible child(ren) is no longer living in the licensed home or facility • Forms returned prior to the last day of school showing perfect attendance through the end of the school year will be returned

  12. Court-Ordered Tuition Equivalency… continued • The form must include the number of days present for each student, their grade level, and the name of the home or facility • Talk to your school counselors • Summary reports from Health & Welfare showing foster children in Idaho will be posted to SDE’s secure website several times a year (January, April, June) • Contact your regional Health and Welfare office with questions on the report • Paid with the July 15th payment • Funding is in addition to the regular support-unit funding for these students

  13. Court-Ordered Tuition Equivalency…continued Once School Finance has received the completed form, we… • Calculate the total days of attendance for elementary students • Calculate the total days of attendance for secondary students • Multiply the total number of attendance days by the applicable elementary or secondary prior year’s daily tuition rate • Daily rate = 42% of the gross monthly tuition rate divided by 20 days (16 days for 4-day week schools)

  14. Juvenile Detention Center Tuition Equivalency • Idaho Code 33-1002B(2) • Received when a district educates students placed into a juvenile detention facility by an Idaho court-order • Attendance information is pulled from your ISEE submissions (no data, no payment) • Calculation is very similar to the Court-Ordered Tuition Equivalency calculation • $397,008 paid for the 2012-2013 school year, $51,958 paid for the 2012 summer session

  15. Serious Emotional Disturbance (SED) Allowance • Idaho Code 33-2005 • Received when a district is educating a higher than average percentage of SED students • To receive a SED payment, a district or charter needs only to submit an accurate fall child count to the Special Education staff (Lester Wyer) • 49 districts received $2,167,258 in FY 2013

  16. Serious Emotional Disturbance (SED) Allowance…continued Special Ed determines the statewide SED % Total SED students statewide (from the fall child count) / Total statewide enrollment = SED % • Special Ed then multiplies that % by the district’s enrollment to determine the expected number of SED students for that district • If the actual number of SED students at the district is higher than the “expected” number of SED students, the excess is multiplied by the prior year’s excess cost rate

  17. Serious Emotional Disturbance (SED) Allowance…continued

  18. IFARMS • Idaho Financial Accounting Reporting Management System (IFARMS) • IFARMS Annual Report is a summary of the financial activity (revenue and expenditure) by fund for each district and charter school statewide • IFARMS Manual is available on the School Finance website under FORMS

  19. IFARMS…continued IFARMS Annual Financial Report • Documents will be available online in May • Memos • Annual Report Forms (with and without totals) • Balance Sheet Codes, Revenue Codes, and Fund Number/Function Program/Object Codes (Once on the School Finance website, click on the “Forms” link on the far left side of the webpage)

  20. IFARMS…continued General Fixed Assets • Report on page 100 of the Annual Financial Report at their historical cost • If your capital outlay thresholds differ between the school records and audit report, use the lower threshold when reporting amounts on page 100 • If possible, report amounts separately for elementary, secondary, administrative, and other • Data used in the calculation of tuition rates

  21. IFARMS…continued IFARMS Annual Financial Report • Report due to School Finance by October 31st • Report can be submitted electronically (cd or email attachment) or on paper • Talk to your accounting system vendor for information on submitting electronically • Early submission is appreciated!

  22. IFARMS…continued Before submitting your annual report: • Reconcile your annual and audit reports prior to submitting • Compare beginning and ending fund balances by fund • Compare revenues and expenditures by fund • Compare balance sheet information by fund • Reasonableness check

  23. IFARMS…continued • Audit report is due by no later than November 10th per Idaho Code 33-701(6) • PDF version is acceptable and encouraged • November 15th payment may be delayed if audit report is not received by due date • Early submission is appreciated!

  24. IFARMS…continued Once we have both your annual and audit reports, we: • Enter the data into our database • Compare the IFARMS annual report balance sheet, revenue, expenditure, and fund balance data to the audit report data by fund • May recode some funds • For example, we would reclassify State LEP Fund 242 to the General Fund 100 • If there are differences, we will contact you for an explanation

  25. IFARMS…continued Once a district’s financial data has been reconciled, we generate a one page document summarizing revenues and expenditures by major fund category • A copy of the summary page is sent to each district / charter for review • The summary page is included in the Financial Summaries report available on our website

  26. Example of a “Summary Page”

  27. IFARMS…continued Financial data from the districts: • Generates the Financial Summaries Report • Used to complete Federal Surveys • Ranks Idaho’s educational spending as compared to other states • Allocates Title I dollars to the State of Idaho

  28. IFARMS…continued Financial data from the districts, continued: • Basis for determining in-state and out-of-state tuition rates • Used in the calculation of several of the tuition equivalencies • Used by SDE’s Special Education and Child Nutrition staff • Basis for calculating Indirect Cost Rates • Basis for determining Maintenance of Effort • A lot of public inquiries

  29. IFARMS…continued • It is very important you use the correct fund numbers, revenue codes, and function/program codes when recording your financial activity • Call if you are unsure how to code a transaction

  30. Other – Indirect Costs • An indirect cost rate is a reasonable means of determining the % of allowable general administrative expense that each federal grant should cover • Currently issuing 2014-2015 indirect cost rates to those schools requesting the rate (see email sent 2/14/2014) • An indirect cost rate is the ratio of total indirect costs to total direct costs, based on actual expenditures, exclusive of items such as capital outlay and debt service • A manual is available on our website under Forms at www.sde.idaho.gov/site/finance_tech/forms.htm

  31. Other – Tuition Rates • We will be calculating 2014-2015 tuition rates this spring using your 2012-2013 financial data • Idaho Code 33-1405 requires out-of-state student tuition be charged to those students whose “home” district is outside of Idaho • Can request a waiver from the State Board of Education for any portion of the tuition rate • Waiver must be submitted before April 1 (that’s 12 days from today)

  32. Example -Tuition Rate Summary

  33. Annual Tuition Rate • Monthly Per Capita Cost • Overall cost of educating a student • Monthly Per Capita State Support • Amount of state funding received for a student • Net Monthly Tuition • Difference between Monthly Per Capita Cost and the Monthly Per Capita State Support Calculated per Idaho Code 33-1405

  34. What tuition rate to use when Is the student from “without” the state of Idaho? Is the student home-schooled or attending a non-public school? Is the student enrolled at another Idaho public school?

  35. Is the student from “without” the state of Idaho? • IC 33-1405 requires that the gross Monthly Per Capita rate be charged to all students attending an Idaho public school…unless a waiver has been granted from the SBOE • Waiver requests must be submitted before April 1 of the year prior to the waiver’s effective date

  36. Is the student home-schooled or attending a non-public school? • If the student is not enrolled in another Idaho public school and is under instruction at your school: • More than 4 hours a day, report 1.0 ADA • More than 2 ½ hours a day but less than 4 hours - report a .5 day ADA • Less than 2 ½ hours a day – accumulate the aggregate attendance for the week Please be cautious if a student says he is being home-schooled. Students should be specifically asked if they are enrolled in or attending an online charter school.

  37. Is the student home-schooled or attending a non-public school? If the student is a resident of your district, no tuition should be charged If the student is not a resident of your district, use the Net Monthly Tuition rate to capture the “local” portion of educating that student Please be cautious if a student says he is being home-schooled. Students should be specifically asked if they are enrolled in or attending an online charter school.

  38. Is the student enrolled at another Idaho public school? • Please work with the other Idaho public school if student is under instruction 2½ hours or more at each school • Idaho will only pay one time to educate that student • If the student will be under instruction less than 2½ hours/day at your school NO ATTENDANCE SHOULD BE REPORTED • Attendance may not be aggregated for the week and reported (like it is for home-schooled students)

  39. Is the student enrolled at another Idaho public school? If the student is a resident of your district and you are reporting attendance, no tuition should be charged If the student is a resident of your district and you are not reporting attendance, the Monthly per Capita State Support rate may be used to determine the amount to be charged to that student If the Idaho student is not a resident of your district and you are not reporting attendance, the Monthly per Capita ratemay be used to determine the amount to be charged to that student

  40. What rate to use when • Monthly Per Capita Rate • Must use if student is from outside Idaho (unless you have received a waiver from the SBOE) • Use if an Idaho student from another district is attending your schools and no attendance is being reported • Monthly Per Capita State Support Rate • Use if student is from within your district but is enrolled at another Idaho public school and no attendance is being reported by your district • Net Monthly Tuition Rate • May use if student is from another Idaho district and you are reporting attendance

  41. House Bill 324 (2013 Legislature) – Military Students / Out of State Tuition The purpose of the Interstate Compact on Educational Opportunity for Military Children is to remove barriers to educational success imposed on children of military families because of frequent moves and deployment of their parents. Article VI-Eligibility • An LEA is prohibited from charging local tuition to a transitioning military child placed in the care of a noncustodial parent or other person who lives in a jurisdiction other than that of the custodial parent. • A transitioning military child, placed in the care of a noncustodial parent or other person, may continue to attend the school in which he or she was enrolled while residing with the custodial parent

  42. Safe School Environment New report - will be collected this fall for posting to the SDE website by no later than 12/31/14 Section 30 of SB 1200 (2013 Legislature / FY 2014 appropriation) requires SDE to compile school expenditures pursuant to the safe school environment and student learning provisions of IC 33-1002(2)(l)

  43. Safe School Environment Qualifying expenditures could be coded to multiple function codes Any safe school related expenditures not coded to 667-Security should be tracked within your accounting system to facilitate reporting to the SDE

  44. Idaho Code 33-1002(2)(l) – Annual Allocation for Safe Environment • Provides for the allocation of $300 per support unit from the distribution factor “for the support of provisions that provide a safe environment conducive to student learning and maintain classroom discipline.” 

  45. What are Qualifying Expenditures? • Expenditures “for the support of provisions that provide a safe environment conducive to student learning and maintain classroom discipline” • Qualifying expenditures could be coded to many different function codes, including • Function Code 5XX – Instructional (elementary, secondary…) • Function Code 664 – Maintenance – Student Occupied Buildings • Function Code 667 – Security / Safety Program • Function Code 810 – Capital Assets – Student Occupied Buildings

  46. Function Code 667 – Security / Safety 667 – Security / Safety.  Activities concerned with maintaining an environment for students and staff, whether they are in transit to or from school, on a campus or an administrative facility, or participating in school-sponsored events.  These include costs associated with security plan development and implementation, installation of security monitoring devices (e.g., cameras, metal detectors), security personnel (e.g., campus police, security guards), purchase of security vehicles and communication equipment, installation and monitoring of school fire alarm systems, providing school crossing guards, and related costs incurred in an effort to ensure the basic safety and security of students and staff.

  47. Safe School Environment Report • Due this fall • Required per Section 30 of Senate Bill 1200 • Must include: • The total dollars expended to maintain a safe school environment • Projects on which moneys were expended • Signature of Superintendent or Board Chair • The timing of the report and the variety of function codes that could include qualifying expenditures preclude the report being prepopulated with your expenditure data • Information must be posted to the SDE website by no later than December 31

  48. Things to do… • Be aware that $300 per support unit is for the support of a safe school environment [Idaho Code 33-1002(2)(l)] • Track the actual expenditures/activities related to the support of a safe school environment during the year • Submit the Safe School Environment by no later than due date • The Director of Student Engagement (Matt McCarter) will be collecting this information

  49. School Facility Maintenance and Repairs Idaho Code 33-1019

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