Idaho department of education public school finance
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IDAHO DEPARTMENT OF EDUCATION Public School Finance PowerPoint PPT Presentation


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Tim Hill, Deputy Superintendent 332-6840 [email protected] Julie Oberle, Coordinator 332-6840 [email protected] Greg Berg, Coordinator 332-6840 [email protected] Kathryn Vincen, Coordinator 332-6840 [email protected]

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IDAHO DEPARTMENT OF EDUCATION Public School Finance

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Idaho department of education public school finance

Tim Hill, Deputy Superintendent332-6840 [email protected]

Julie Oberle, Coordinator 332-6840 [email protected]

Greg Berg, Coordinator 332-6840 [email protected]

Kathryn Vincen, Coordinator 332-6840 [email protected]

Wendy Lee, Specialist 332-6840 [email protected]

FAX 334-2228

Idaho State Department of Education - www.sde.idaho.gov/

Idaho State Department of Education, School Finance www.sde.idaho.gov/site/finance_tech/

Data Acquisition Calendar www.sde.idaho.gov/site/finance_tech/forms.htm

IDAHO DEPARTMENT OF EDUCATIONPublic School Finance


Idaho department of education public school finance

Public School FinanceIFARMS, Other Funding, Indirect Costs, Tuition Rates, Calendars, Facility Maintenance

Julie Oberle

Finance Coordinator

[email protected]


Public school finance

IFARMS

Other State Funding on Line 6 of the Foundation Program Calculation Worksheet

Indirect Costs

Tuition Rates

Calendars

School Facility Maintenance

Public School Finance


Ifarms

Idaho Financial Accounting Reporting Management System (IFARMS)

IFARMS Annual Report

Detailed summary of your financial activity (revenue and expenditure) by fund

All School Districts and Charter Schools required to submit

Due October 31st

Audit Report due in School Finance by no later than November 10th per Idaho Code 33-701(6)

IFARMS Manual is available on the School Finance website under FORMS

IFARMS


Ifarms continued

Financial data from the districts:

Included in the School Profiles 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

Generates the Financial Summaries

IFARMS…continued


Example of a yellow page

Example of a “Yellow Page”


Ifarms continued1

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 divisions

Basis for calculating Indirect Cost Rates

Basis for determining Maintenance of Effort

Lots of public inquiries

IFARMS…continued


Public school finance1

IFARMS

Other State Funding on Line 6 of the Foundation Program Calculation Worksheet

Indirect Costs

Tuition Rates

Calendars

School Facility Maintenance

Public School Finance


Line 6 of the foundation program calculation worksheet

Line 6 of the Foundation Program Calculation Worksheet


Line 6 funding may include

District to Agency Contracts

Idaho Code 33-2004

Received when a district contracts with a public or private agency to educate exceptional students

Contact the SDE Special Education Bureau (Lester Wyer, 332-6916) with any questions

Serious Emotional Disturbance (SED) Allowance

Idaho Code 33-2005

Received when a district is educating a higher than average percentage of SED students

Line 6 Funding May Include:


Line 6 funding may include1

Special Education Tuition Equivalency

Idaho Code 33-1002(B)(3)

Received when a district is educating a student who:

1) is on the 12/1 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

Contact the SDE Special Education Bureau (Lester Wyer, 332-6916) with any questions

Line 6 Funding May Include:


Line 6 funding may include2

Court-Ordered Tuition Equivalency

Idaho Code 33-1002B(1)

Received when a district educates students placed into a licensed home or facility (including placement into a foster home by Health & Welfare) by an Idaho court-order

Juvenile Detention Center Tuition Equivalency & Summer 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

Line 6 Funding May Include:


Public school finance2

IFARMS

Other State Funding on Line 6 of the Foundation Program Calculation Worksheet

Indirect Costs

Tuition Rates

Calendars

School Facility Maintenance

Public School Finance


Indirect costs

An indirect cost rate is a reasonable means of determining the % of allowable general administrative expense that each federal grant should cover

The rate is a ratio of total indirect costs to total direct costs, based on actual expenditures, exclusive of items such as capital outlay and debt service

Calculated by School Finance in February

A manual is available on our website under Forms at www.sde.idaho.gov/site/finance_tech/forms.htm

Indirect Costs


Public school finance3

IFARMS

Other State Funding on Line 6 of the Foundation Program Calculation Worksheet

Indirect Costs

Tuition Rates

Calendars

Facility Maintenance

Public School Finance


Tuition rates

Your FY 2012 financial information will be used to calculate your 2013-2014 tuition rates

Idaho Code 33-1405 requires a district to charge out-of-state student tuition 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

Tuition Rates


Public school finance4

IFARMS

Other State Funding on Line 6 of the Foundation Program Calculation Worksheet

Indirect Costs

Tuition Rates

Calendars

Facility Maintenance

Public School Finance


Calendars

Idaho Code 33-512 requires schools to provide a minimum number of instructional hours to its students

Calendar forms are available on our website at: www.sde.idaho.gov/financeandtechnology/forms.asp

Due to School Finance by May 15th for the 2013-2014 school year

Include a copy of the school calendar given to patrons

Notify School Finance of any changes

CALENDARS


Minimum instructional hours as required 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

Minimum Instructional Hours asRequired by Idaho Code 33-512


Instructional hours may be reduced

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

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

Up to 11 hours for grade 12 students ONLY

Instructional Hours May Be Reduced…


Public school finance5

IFARMS

Other State Funding on Line 6 of the Foundation Program Calculation Worksheet

Indirect Costs

Tuition Rates

Calendars

School Facility Maintenance

Public School Finance


Idaho code 33 1019 allocation for school building maintenance hb 743

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

For FY 2010 – FY 2013, districts are only responsible for the “local” portion and not the full 2%

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 743)


Idaho code 33 1019 allocation for school building maintenance hb 7431

Square footage information collected each summer for the upcoming school year

If the full “local” allocation is not spent, the unspent dollars must be reserved for future years

“Excess” expenditures may be carried forward in certain circumstances

Very important to correctly code your qualifying and non-qualifying repairs and maintenance expenditures

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


Changes for fy 2013 only hb 627

House Bill 627 (2012 Legislature)

Allows, for FY 2013 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

For further information, see worksheet on the SDE website at: https://www.sde.idaho.gov/site/finance_tech/12_13_budget.htm

Changes for FY 2013 Only – HB 627


School building maintenance report

Due December 1

Must include:

Square footage of student-occupied school building floor space

The funds and fund sources allocated for school building maintenance and any unexpended allocations carried forward from prior fiscal years

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

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

School Building Maintenance Report


Questions

Please email or call School Finance with any questions you may have.

Questions…


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