Idaho department of education public school finance
This presentation is the property of its rightful owner.
Sponsored Links
1 / 71

IDAHO DEPARTMENT OF EDUCATION Public School Finance PowerPoint PPT Presentation


  • 114 Views
  • Uploaded on
  • Presentation posted in: General

IDAHO DEPARTMENT OF EDUCATION Public School Finance. Contacts: Tim Hill, Deputy Superintendent 332-6840 [email protected] Wendy Lee (Attendance) 332-6840 [email protected] Julie Oberle (IFARMS) 332-6840 [email protected]

Download Presentation

IDAHO DEPARTMENT OF EDUCATION Public School Finance

An Image/Link below is provided (as is) to download presentation

Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author.While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server.


- - - - - - - - - - - - - - - - - - - - - - - - - - E N D - - - - - - - - - - - - - - - - - - - - - - - - - -

Presentation Transcript


Idaho department of education public school finance

IDAHO DEPARTMENT OF EDUCATIONPublic School Finance

Contacts:

  • Tim Hill, Deputy Superintendent332-6840 [email protected]

  • Wendy Lee (Attendance) 332-6840 [email protected]

  • Julie Oberle (IFARMS) 332-6840 [email protected]

  • Matt Storm (Budgets) 332-6840 [email protected]

  • Kathryn Vincen (ISEE) 332-6840 [email protected]

  • LaRae Ashby, Information Coordinator 332-6845 [email protected]

  • Carol Piranfar, Information Coordinator332-6840 [email protected]

  • 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/


Idaho department of education public school finance

  • 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


Public school finance

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


Line 6 of the foundation program calculation worksheet

Line 6 of the Foundation Program Calculation Worksheet


Line 6 funding may include

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


District to agency contracts

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


District to agency contracts continued

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


Special ed exceptional child tuition equivalency

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


Special ed exceptional child tuition equivalency continued

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


Court ordered tuition equivalency

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


Court ordered tuition equivalency continued

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


Court ordered tuition equivalency continued1

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


Court ordered tuition equivalency continued2

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)


Juvenile detention center tuition equivalency

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


Serious emotional disturbance sed allowance

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


Serious emotional disturbance sed allowance continued

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


Serious emotional disturbance sed allowance continued1

Serious Emotional Disturbance (SED) Allowance…continued


Ifarms

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


Ifarms continued

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)


Ifarms continued1

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


Ifarms continued2

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!


Ifarms continued3

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


Ifarms continued4

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!


Ifarms continued5

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


Ifarms continued6

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


Example of a summary page

Example of a “Summary Page”


Ifarms continued7

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


Ifarms continued8

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


Ifarms continued9

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


Other indirect costs

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


Other tuition rates

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)


Example tuition rate summary

Example -Tuition Rate Summary


Annual tuition rate

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


What tuition rate to use when

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?


Is the student from without the state of idaho

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


Is the student home schooled or attending a non public school

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.


Is the student home schooled or attending a non public school1

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.


Is the student enrolled at another idaho public school

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)


Is the student enrolled at another idaho public school1

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


What rate to use when

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


  • House bill 324 2013 legislature military students out of state tuition

    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


    Safe school environment

    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)


    Safe school environment1

    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


    Idaho code 33 1002 2 l annual allocation for safe environment

    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.” 


    What are qualifying expenditures

    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


    Function code 667 security safety

    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.


    Safe school environment report

    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


    Things to do

    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


    School facility maintenance and repairs

    School Facility Maintenance and Repairs

    Idaho Code 33-1019


    Idaho code 33 1019 allocation for school building maintenance hb 743

    Idaho Code 33-1019 - Allocation for School Building Maintenance (HB 743)

    • Must allocate or spend at least 2% of the replacement value of (owned) student-occupied buildings for qualifying maintenance and repairs

    • Replacement value = total square footage of student-occupied school buildings x $81.45 replacement value (for FY 2013)


    Idaho code 33 1019 allocation for school building maintenance hb 7431

    Idaho Code 33-1019 - Allocation for School Building Maintenance (HB 743)

    • Square footage information collected each summer for the upcoming school year

      • Exclude the square footage of student-occupied buildings less than one year old on the first day of school

      • Square footage data needed to make the state match calculation

    • If the full 2% allocation is not spent, the unspent dollars must be reserved for future years

    • “Excess” expenditures may be carried forward in certain circumstances


    Excess expenditures

    “Excess” Expenditures

    • Expenditures exceeding 4% of the replacement value of school buildings (4% “floor”) may be carried forward for up to 15 years and may be used to reduce future year allocations

    • Expenditures greater than the required allocation but less than the 4% floor may be used to reduce prior year unexpended allocations that have been carried forward


    Coding of expenditures

    Coding of Expenditures

    • Qualifying expenditures should be coded to Function Codes 664 & 810

      • Function Code 664 – Maintenance – Student Occupied Buildings

      • Function Code 810 – Capital Assets – Student Occupied Buildings (Qualifying Expenditures)

    • Non-qualifying repairs and maintenance expenditures and non-qualifying capital asset activities should be coded using Function Codes 663 & 811

      • Function Code 663 - Maintenance – Non-Student Occupied

      • Function Code 811 – Capital Assets – Non-Student Occupied (& Stud. Occ. Non-Qualifying Expenditures)


    Maintenance and or repairs for serious or imminent safety hazards on the property

    Maintenance and/or Repairs for Serious or Imminent Safety Hazards on the Property

    • Maintenance and/or repairs outside the building must be formally declared serious or imminent safety hazards (Idaho Code 39-8004) by the Division of Building Safety to be qualifying expenditures

    • Think you have a serious or imminent safety hazard? Call the Division of Building Safety at 334-3950


    Changes for fy 2014 only sb 1200

    Changes for FY 2014 Only – SB 1200

    • Senate Bill 1200 (2013 Legislature)

      • Temporarily (FY 2013 only) “relieved” the state from the requirement to provide 67% of its portion of school maintenance matching funds (lottery dollars and state matching funds)

      • Schools are not required to make-up the state matching funds

        • The required allocation for FY 2014 is less than the 2% amount it has been in the past

        • The percentage will vary for every district and charter based on the amount of state matching funds they would have received had such funds been distributed


    Changes for fy 2014 only hb 319

    Changes for FY 2014 Only – HB 319

    • House Bill 319 (2013 Legislature)

      • Allows, for FY 2014 only, an amount of local maintenance moneys normally required to be allocated for the maintenance and repair of student occupied buildings to be spent on other one-time, non-personnel costs…in certain circumstances


    H b 319 continued

    HB 319, continued

    • Worksheet is available with the 2013-2014 budget forms to help you estimate the amount that can be spent on one-time, non-personnel costs not related to repairs of student-occupied buildings in FY 2014

    • Reasonable to expect a similar situation for FY 2015


    School building maintenance report

    School Building Maintenance Report

    • Officially Due 3rd Friday in December

      • Financial data is pulled from your annual report, which may delay the SDE sending you your report; due dates will vary

    • Must include:

      • Square footage of student-occupied school building floor space (SDE will complete)

      • The funds and fund sources allocated for school building maintenance and any unexpended allocations carried forward from prior fiscal years (SDE will “pull” from your annual financial report)

      • Projects on which moneys were expended, including the amounts and categories

      • The planned uses of the next year’s school building maintenance allocation


    In summary

    In Summary…

    • You must allocate (not deposit) an amount equal to 2% of the replacement value of school buildings for qualifying school maintenance and repairs

    • If qualifying school maintenance and repair expenditures don’t equal the required allocation, the difference must remain allocated for the purposes of IC 33-1019(3)

    • Consider using Fund 240 or Fund 430 to carry-forward unspent maintenance dollars


    Calendars

    CALENDARS

    • Required by Idaho Code 33-512

    • Calendar forms & a Manual will be/are available on the SDE website at: www.sde.idaho.gov/site/finance_tech/forms.htm

      • Pending legislation is preventing us for posting the 2014-2015 calendar forms

      • Schools will be notified via email when 2014-2015 calendar forms are available online

    • Include a copy of the patron school calendar with your forms

    • Due to School Finance by May 31st for the 2014-2015 school year

      • Notify School Finance of changes as they occur

    • Call 332-6840 with any questions


    Minimum instructional hours as required by idaho code 33 512

    Minimum Instructional Hours asRequired by Idaho Code 33-512

    • Grades 9-12 - 990 instructional hours

    • Grades 4-8 - 900 instructional hours

    • Grades 1-3 - 810 instructional hours

    • Kindergarten - 450 instructional hours


    Instructional hours may be reduced for staff development

    Instructional Hours May Be Reduced For Staff Development

    • Up to 22 hours for actual qualified staff development activities (11 hours for kindergarten)

      • Staff development is time set aside for the training of teachers to allow for the development of teaching skills

      • Teacher prep days, work days, parent teacher conferences, and mentor time are examples of activities not considered to be staff development activities

      • Staff development hours are not limited to the length of the “normal” school day and may occur prior to the first day and after the last day of school for students

      • You can have as many staff development hours as you want, but only 22 hours count as instructional time (11 hrs for Kind.)


    Instructional hours may be reduced for emergency closures

    Instructional Hours May be Reduced for Emergency Closures

    • Up to a total of 11 hours for emergency school closures due to adverse weather conditions and facility failures

    • For instructional hour purposes only, a closure due to widespread sickness is not a qualified emergency closure

    • Submit the Certificate of Closure as your closures occur with a copy of

      your board minutes approving

      the emergency closure


    Instructional hours may be reduced for grade 12 students

    Instructional Hours may be reduced for Grade 12 Students

    • Up to 11 hours for grade 12 students ONLY

      • Many schools end the school year earlier for grade 12 students

      • If your school elects to reduce the amount of instructional time for grade 12 students, a separate calendar must be completed for grade 12

      • A calendar for grades 9-12 as well as a calendar specifically for grade 12 students is available on our website


    When planning a shortened session

    When Planning a Shortened Session…

    • For Calendar purposes, ANY day shorter than your regular day of instruction is considered a shortened session and should be marked on your calendar with a circle

    • All shortened days should be listed in the grid at the bottom of the calendar


    When planning a shortened session continued

    When Planning a Shortened Session… continued

    • For Attendance reporting purposes, a full day of attendance (1.0 ADA) is reported for students under instruction at least 4.0 hours (excluding recess, passing time, breaks, lunch, etc)

    • For Attendance reporting purposes, a half-day of attendance (.5 ADA) is reported for students under instruction at least 2.5 hours but less than 4.0 hours

    • For Attendance reporting purposes, kindergarten cannot have half-sessions of attendance – the students are either under instruction a minimum of 2.5 hours or they are not counted in ADA


    When planning a shortened session continued1

    When Planning a Shortened Session… continued

    • To maximize ADA, a district might want to keep instructional time for shortened sessions to at least 4.0 hours for grades 1 – 12 students and 2.5 hours for kindergarteners

    • Bussing schedules and other issues may preclude this from occurring

    • Any day with less than 2.5 hours of instruction will still be counted towards the minimum instructional hours required, but no attendance would be reported for that day


    Idaho department of education public school finance

    Questions…


  • Login