2011 CTA Report

1. 2011 CTA Report Casey Sacks, Ph.D. CTA and Credentialing Manager 720-858-2841 Casey.sacks@cccs.edu

2. Report Due September 1st

3. CTA Requirements for Districts • Ensure the district's request for reimbursement is for approved CTE programs • Operate programs in accord with Program Approval Forms • Provide an annual statement of expenditures for eligible costs and FTEs served • Maintain records that support annual expenditures reported

4. CTA Eligible Costs • Instructional Costs • Equipment (costing $5000 or more per unit) • Supplies (costing less than $5000 per unit) • Contract Programs

5. FTE and CTE Percent Worksheet • Information needed to complete worksheet • Program approval for each claimable program • Teacher schedules of classes taught • Student enrollment for each class (transcripts) Student FTE

7. CTE Percent • Determines the portion of each teacher's costs that can be claimed • Calculated for the academic year, excluding summer • To claim a class it must be listed in the current Program Approval (includes COOP, On the Job Training, and Applied Academics)

8. Determining CTE Percent for Teachers Determines teacher’s instructional load for each approved program (calculation is done for each approved program) Number of Transcripted CTE approved credits (numerator) = Teacher CTE Percentage Total Number of Transcripted Credits (denominator)

9. Example CTE Percent 3 approved CTE classes per semester x 2 semesters x .5 credit per class = 3 CTE credits 6 classes per semester x 2 semesters x .5 credit per class = 6 credits 3 CTE credits / 6 transcripted credits = Teacher’s CTE Percent is 50% for the entire year

10. Notes on CTE Percent • Transcripted credits are defined by the school and/or district policy • Variable credit class, use the minimum amount of credit that can be granted • The method of calculating credit must be consistent within the school, and must be the same between CTE classes and non-CTE classes

11. Student FTE (Full Time Equivalent) • One FTE is defined as 1080 student teacher contact hours • 1080 hours is based on the definition of a full-time student as one who attends class six hours per day, five days per week, for the entire school year (6 X 5 X 36 = 1,080)

12. Reporting FTE • Enrollment should be reported only for classes on your program approval • If the district is claiming an approved program (by school), they must include all classes within the program

13. Student Count • If a student is enrolled in more than one approved class, the student must be reported for each class • When calculating student FTE for a COOP, OJT, etc., use a student enrollment of 2 in all cases • Student aides/student assistants are not reportable as enrollment

14. Student FTE by Term • The student count day, for all districts, will be taken on the last day of each term • i.e. if a student earns a grade in a course, even if it is an F, they should be counted as enrolled in that course. • For schools operating under the semester system must be determined for each semester, on the quarter system each quarter, on the trimester system each trimester and so on…

15. Calculating Student FTE • Provide evidence of the minimum classroom contact hours that are equivalent to a credit granted on a student’s transcript • FTE is calculated for each CTE class and all FTE for each approved program is added together for reporting

16. Calculating Student FTE Credits one student would receive for class completion Number of contact hours per credit as defined by the district or school 1 FTE/1080 hours (a constant) Number of students enrolled in the class X X X

17. Example Student FTE Calculation 1 credit X 90 hrs X 1 FTE X 9 students class 1 credit 1080 hrs = 0.75 student FTE

18. FTE Calculation Notes • Number of contact hours per credit is entered one time. After this for each CTE class enter • Number of credits a single student would receive for successful completion of the class • Number of students enrolled in the class • If more than one CTE class meets in the same period, each class is calculated separately • If a non-CTE class meets with a CTE class in the same period, the non-CTE enrollment is excluded from the student count

20. Instructor Cost Worksheets • Information Needed to Complete Worksheet • Teacher Salary (pull both the contract amount and the actual amount paid for services rendered during the reporting period) • Time off • Sick/Annual • Program Related • CTE Extra Duty Pay • CTE Percentage (from the FTE and Percent worksheet) • Copies of CTE credentials

22. Instructional Costs • Costs, paid by the district, associated with instruction of a CTE program • Salary: as a percent of the teacher teaching in an approved program (CTE percentage) • Benefits: a flat rate of 28% of salary – calculated by the worksheet • Substitute teacher costs • Additional CTE duties: instruction outside the classroom • Department head duties

23. Valid CTE Credentials • Issued to include programs taught by the teacher • Effective dates cover the reporting period • Issued for an instructor at the secondary level • Administrators and job development/job placement specialists must be credentialed • If a teacher or administrator does not have a valid CTE credential, the costs generated by that person are not reportable

24. Salary Amounts • The salary that is subject to the CTE percentage is the lesser of the following: • Regular (contractual) salary for the reporting period; or • Actual salary paid for services rendered during the reporting period regardless of date paid (as most districts operate, work nine months and pay twelve) • Extra duty pay, if it is related to a CTE program, is 100% claimable (DECA Advisor), if not it is 0% claimable (Tennis Coach)

25. Substitute Teacher Costs • Amounts (salary and benefits) incurred by the district due to an absent credentialed teacher • Reportable costs will use the same CTE percentage of the absent teacher • Substitute teachers are not required to hold an active CTE credential • Unless a substitute is hired more than four consecutive, complete calendar months for the same absent teacher

27. Equipment Information Worksheet • Information needed to complete for each program • Invoices • Purchase orders • General ledger Equipment

29. Equipment • Items that may be reported as equipment purchases: • Items costing $5,000 or more per unit • Equipment maintenance costs of $5,000 or more • Leases for at least $5,000 annually

30. Equipment - Report in Year of Purchase • The expenditure must be reported in the year purchased. • If not reported in the year purchased, the expenditure may not be reported in any other year • To claim the item, both of the following conditions must be met: • Item was received by the school district by June 30th of the reported year, and • Item was either paid for, or the purchase was accrued in the district’s financial accounting records by June 30th of the reported year

31. Equipment Period of Use • Purchased equipment must remain in an approved CTE program for at least four (4) years after the date of purchase • For extenuating circumstances if the district must replace the item , a formal request must be submitted and approved by CCCS prior to purchase

33. Books, Supplies, Other • Information needed to complete for each program • General ledger • Invoices • Purchase orders Book/Other

35. Books, Supplies, and Other • Leases for less than $5,000 annually • CTE travel • Professional development • Instructional materials • Consumable supplies • Small tools • Supplies/ food for advisory council/ program committee meetings • Advertising and publicity including printing costs • Student organization activities paid for by the district • Cell phones with a call log to segregate personal use from CTE use • Operating and maintenance costs of vehicles operated for CTE purposes • Mileage at .45 per mile with a log to segregate CTE use from other district use for a vehicle • Computer software, if purchased separately

36. Books and Supplies Report • The expenditure must be reported in the year purchased • If not reported in the year purchased, the expenditure may not be reported in any other year • Both of the following conditions must be met: • The item is received by the school district. • The item is either paid for or the purchase is accrued in the district's financial accounting system by the end of the reporting year

37. Books and Supplies: Period of Use • The purchased item must be used in a CCCS approved program for a minimum of two (2) years from the date of purchase • Unless it is a consumable item, which should be fully utilized by a CTE program within one year

39. Contract Programs Worksheet • Information needed to complete for each program • Invoices from contracted programs • Student rosters, which of your students are using the contracted program • Copies of credentials for individuals teaching in the contract program

41. Contracted Programs • The costs and enrollments generated by a school district when it sends students to another institution (another secondary school district, an area CTE school, or a community college) for CTE instruction are claimable • Costs and student FTE must be generated by students taking CTE courses that are part of a CCCS approved program at the contracting or hosting institution

42. Contract Costs • Course must be part of a CCCS approved program and the instructor must maintain a credential in the class being taught • Contracting districts that claim CTA costs for contracted courses/programs, must also report related Student FTE • Host institutions must deduct the payment received from contracting institutions from their total program costs and must not report related Student FTE on their CTA final report

44. About CTE Payments • School districts are paid based on the previous year financial reporting • Quarter 1 & 2 in December • Quarter 3 in March • Quarter 4 in June • If an adjustment is necessary due to an overpayment to the district, the district may receive an invoice requesting repayment for settlement • The final costs and student FTE reported each fiscal year is due September 1st

45. Program Reportability • School districts have the option of not reporting a program for funding on the Final Financial Report • This choice can be made for an approved program only, not for individual classes or students • Generally, programs with high enrollment and low costs could reduce CTA funding by including that program in the district’s reported numbers

46. Documents Maintained and Available at District • Program Approvals for each program • Copies of each teacher's CTE credential • List of expenses for each approved CTE program • Master schedule for each school and a list of students for each approved CTE class • Accounting records for the reporting year (fiscal year, June 30 -July 1) • Payroll records for each CTE teacher (plus the contract for reporting year) • Copy of contract with other schools and rosters supporting contract expenses • List of equipment purchases and location of the equipment

47. Useful Web Links • Forms http://www.coloradostateplan.com/CVAforms.htm • Training kit http://www.coloradostateplan.com/CVAindex.htm • This presentation • Administrators handbook • SBCCOE rules • CTE contacts • Program approvals http://ctep.cccs.edu/energizer/reports/report_list.jsp

48. Thank you