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Monthly School Apportionment Reports Making Sense of Them

Monthly School Apportionment Reports Making Sense of Them. Calvin W. Brodie Director, School Apportionment and Financial Services. Purpose of Presentation. To familiarize school district central office personnel with basic state apportionment reports.

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Monthly School Apportionment Reports Making Sense of Them

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  1. Monthly School Apportionment ReportsMaking Sense of Them Calvin W. Brodie Director, School Apportionment and Financial Services

  2. Purpose of Presentation • To familiarize school district central office personnel with basic state apportionment reports. • To acquaint personnel with the cycle of apportionment reports. • To explore and understand the purpose of apportionment calculations.

  3. Level of Presentation. . . If you regularly work with the apportionment reports and understand the process GO TO SOME OTHER PRESENTATION!

  4. Overview • Timing of reports • What’s included when? • Reading the reports – start with the back • What’s with this 1197? • How do I use these to increase my funding? • How can I use these to increase cash flow? • Timely adjustments, Why?

  5. Annual Cycles • All reports for the current school year are based on budgeted projections from your F-203. • January the projections are adjusted to year-to-date actual for S-275 and P-223. (Exceptions: 1191FS, and Home Hospital on 1191SE.) • January reports will also contain the final adjustment for the prior school year. Finalized reports have an F in their report number.

  6. Monthly Dates • Information in: • YTD enrollment data reported as of the count date on the first day of the month. • Staff FTE, experience, and training data is reported as of October 1st. and is updated monthly. • Information out: • Reports typically posted 5 working days before payment is made. • Payment date is the last state employee working day of the month.

  7. Where are the Reports? • Apportionment reports for all school districts going back to 1997-98 are on the OSPI/SAFS Webpage. http://www.k12.wa.us/safs/

  8. Reading Reports • The apportionment reports attempt to present all information and calculations on the face of the report. • Read the reports to check for accuracy, and significant changes.

  9. Cracking the Code • All reports have a numeric/alpha code at the top-left corner. • Cryptic program title is in the report number. ex. 1191FS is for Food Service • Applicable revenue account may be displayed in the report header.

  10. Monthly Apportionment Payment Schedule This payment schedule is established by Statute in RCW 28A.510

  11. Reviewing the Reports

  12. This is Steve Shish, the apportionment supervisor. The notes are Steve’s monthly conversation with you about what is in this month’s reports. When Steve talks. . . people should listen. First – Read the Notes

  13. First – Read the Notes • Typical Topics: • Adjustments made in that month • Report due dates coming up • Notice of impending adjustments for districts that haven’t filed reports

  14. Apportionment Notes April 21, 2006 TO: School Business Managers and ESD Fiscal Officers FROM: Steve Shish, School Apportionment and Financial Services RE: April Apportionment Adjustment to Fringe Benefit Rates Allocations have been adjusted to the correct fringe benefit rates as included in the 2006 supplemental budgeted. This has revised the rates for highly capable, bilingual, LAP and transportation. Account 4158-06 - Truancy Allocation - The preliminary truancy allocation is paid based on $90 per petition. This rate is based on a projected estimate of total petitions. The rate will be adjusted based on total petitions in the June apportionment payment. Petitions are from Form SPI 1302C received by April 19, 2006. Final claims must be received by June 14, 2006 to receive payment. For more information see Bulletin No. 14-06 School Apportionment and Financial Services dated February 14, 2006. Accounts 5300 and 5329 – Emergency Impact Aid - Quarter 2 hurricane relief program payments are included. Payments for special education students are in account 5329.

  15. Next Review the 1197 Report • The 1197 report summarizes the payments to be made to your district this month. • Use this to: • Determine whether you are getting all your state program funding. • Determine whether your federal dollars are being paid timely.

  16. Report 1197 • Summary report of apportionment payments. • Displays annual allotment, adjustment, amount paid year-to-date, allocation for current month.

  17. Walking Through the 1197 • Column A shows what the current annual funding calculation or award is.

  18. Walking Through the 1197 What are the amounts in column B and where the heck do they come from??? • Audit or district requested adjustments for prior years. • Recovery or revision to allocation from prior year in January. • For federal revenues, 6XXX series accounts, the amount is what was paid this school year on prior year grants.

  19. Walking Through the 1197 • Column C – Left side shows the payment percentage that is payable Year to Date based upon Column A Plus the amount in column B. • Column C – Right side shows how much that will equate to. • Column D shows the amount previously paid. • Column E is the difference between column D and C and the amount you will receive.

  20. How Is this report useful? Manage your cash flow: • If you are not receiving payment on Highly capable, Bilingual or LAP your program approval has not been completed. Your status may be checked on iGRANST. • If you are not receiving payments on federal grants ensure that reimbursement request are being processed and submitted to OSPI timely.

  21. Report 1191 The Big Enchilada

  22. Report 1191 • Displays state funding based on calculated formula units times staff mix factor times salary. • Calculates the basic ed entitlement, K-4 and vocational enhancements. • Formula units used are taken from Report 1191E.

  23. Report 1191 (cont.) • Staff Mix is taken from District’s S-275 data. • Funded salary amounts are taken from the LEAP Schedule 12E. • Vocational, K-4 enhancement, small schools and remote and necessary funding is blended into the guaranteed entitlement computation in Section A.

  24. Symbols Used • * means multiply, e.g., 3*4 = 12 • / means divide, e.g., 12/3 = 4 • ( ) and [ ] designate grouping, do the mathematical operations inside the group first • Text labels, line numbers, and values are intermixed. E.g., 297.689 * 1191E LINE E3 SAL $31,403 means “297.689 * 31403”

  25. Report 1191 (Cert. Instructional Salary) Formula staff units from Rpt 1191E Staff mix from all CIS reported on Report S-275 LEAP 12E base salary as prorated from Rpt 1191E line E

  26. Report 1191 (Cert. Admin. and Class. Salary) Salary COLA from Biennial Appropriations Formula staff units from Rpt 1191E LEAP 12E base salary Formula staff units from Rpt 1191E Salary COLA from Biennial Appropriations LEAP 12E base salary

  27. Report 1191 (Benefit Calculation) Total certificated instructional and administrative formula units Annual insurance benefit rate from Biennial Appropriations Biennial Appropriations ratio to recognize difference between 1440 and 2080 hour FTE Retirement, SSA, and other mandatory benefit rates from Biennial Appropriations Act

  28. Report 1191 (NERC, Sub, and RS Calculation) From 1191E, total certificated instructional and administrative formula units excluding vocational Annual non-employee cost (NERC) rate from Biennial Appropriations Total Cert Instructional formula staff from 11191E From Rpt 1251 rolling average non-vocational running start FTE From Rpt 1251 rolling average vocational running start FTE Biennial Appropriations rate for Subs

  29. Report 1191 (Summary) Goes to Rpt 1197 Goes to Rpt 1220, Special Education Allocation Average BEA plus vocational enhancement Minimum vocational expenditure calculation per rules, but not elaborated here. From Rpt S-275, staff mix in program 31

  30. What is the “Voc Min Expnd” in Section B? • This line calculates both the basic ed and vocational ed funding generated by vocational enrollment less 15% for indirects. • This is the minimum required direct expenditures for program 31, however, a 10% carryover is allowed.

  31. Report 1191E ( E = Enrollment) Consists of two primary sections: • Section A) Full Time Equivalent Enrollment. • Displays Basic Education enrollment by grade groupings K, 1–3, 4, 5–6, 7–8, 9–12. • Displays Running Start enrollment. • Displays Vocational enrollment. • Enrollment by “Serving District” is used.

  32. Report 1191E ( E = Enrollment) Enrollment from F203 or rolling average from Rpt 1251 (P223)

  33. Report 1191E(Enrollment cont.)

  34. Report 1191E (Ratio and CIS Base data) From S-275 base contract number of days Prorates base salary if fewer than 2 LID days Guarantees greater of statutory ratio, or Report 1159 ratio

  35. Report 1191E (Formula Staff Units) • Section G) Calculation of Formula BEA Staff Units based upon enrollment. • Formula staffing determined using the following ratios per 1000 as determined in the legislative budget: • CIS 46 • CAS 4 • CLS 16.67 • Enhanced ratios are provided for K-4 and Vocational education.

  36. Report 1191E (Formula BEA Cert Staff Units)

  37. Report 1191E (Formula BEA Cert Staff Units) Total BEA formula units go to Report 1191 lines A.1 through A.4

  38. Report 1191E (Formula BEA Classified Staff Units) Total BEA formula units go to Report 1191 lines A.5 through A.6

  39. Salary Factors – LEAP 12E • CIS - Certificated instructional staff base salary (32 districts grandfathered above the state base). • CAS - Certificated administrative staff base salary specific to each school district. • CLS - Classified staff base salary specific to each school district.

  40. Where can I get the Staff Mix Table and Schedule 12E from? • These documents are created by the Legislative Evaluation and Accountability Program Committee. (LEAP) They may be found at: http://leap.leg.wa.gov/leap/budget/index_docs.asp • They are also contained in the ABFR handbook.

  41. Report 1159 Monitor this monthly!

  42. Report 1159(K-4 Enhancement) • Calculates a district’s certificated instructional staffing ratios. • Calculates the K-4 funded enhancement ratio. • Default enrollment month is October. Districts may select a different month. • Report is run January through year end.

  43. Report 1159 – Ratios • Inputs: P223 enrollment FTE, S275 staff • Outputs: • K-4 BEA certificated instructional staff enhancement ratios • K-12 minimum staff FTE compliance measured

  44. Report 1159 – K4 Ratio From Form P-223

  45. Report 1159 – K4 Ratio CIS ratio only CIA FTE only

  46. Report 1159 – K4 Ratio CIA threshold About 2:1 salary ratio CIA ratio credit Goes to 1191E to increase CIS formula FTE

  47. K-4 Ratio Maximize Your Funding • If your reports show you are not at the 53.2/1,000 for your K-4 you are not receiving the full funding available to you. • Consider selecting another month for enrollment. • Review staff coding on the S-275.

  48. F-780 Calculating your district’s levy

  49. Report F-780(Levy Authority and Estimated LEA) • Report calculates a district’s: • Levy Base • Levy Authority • Maximum Local Effort Assistance • Inputs: • District’s prior year actual as of August and its F-195 revenues.

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