2008 Spring Training

2. 2008 Spring Training Colorado Vocational Act Brian Jenkins CTE Grants Manager

3. Changes for FY2008 Final Reporting • Due date moved to September 1 • Option for reporting teacher benefits • Actual Costs • 28% flat rate • No Mid-Year General Ledger needed • Estimates for FY09 have been Eliminated

4. CVA Reporting • Reminders for Reporting • Two signatures on CVA Financial Reporting Signature Pages • Written Total Student FTE and Total Costs • Mandatory use of CCCS provided worksheets

5. CCCS Updates for CVA • Administrative Handbook for FY08 • http://www.cccs.edu/Docs/CVA/2008HdbkCVA_Only.pdf • Forms needed to report • Summary Page • http://ctep.cccs.edu/reports/report_list.jsp#fiscal • Supporting Worksheets • http://www.cccs.edu/CVA/CVAForms.html

6. Districts PPOR Student FTE FTE Worksheet FTE for Contract Costs Reportable Costs Vocational Percentage Worksheet Instructor Costs Worksheet Equipment Worksheet Books/Other Contract Costs Inputs to CVA Funding Formula

7. Audit Findings • Total Audits Completed in FY08 – 45 • Number of Districts with Findings – 43 • Top Findings: • Instructor Costs – 41 • FTE – 41 • Book/Other – 34 • Vocational Percentage – 31 • Equipment – 13 • Contract Costs – 7 • Double Claiming – 1

8. 3.01 Definition of Student FTE (Full Time Equivalent) • Student enrollment in vocational programs is reported in terms of a student FTE. • An FTE is defined as 1080 student/ teacher contact hours. • The 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). • A school year is defined as 36 weeks long, a semester as 18 weeks long, and a quarter as 9 weeks long. Student FTE

9. 3.02.02 Student Count • All students enrolled in an approved course must be included in the reported enrollment. • If a student is enrolled in more than one approved class, the student must be included in the enrollment reported for each class. • An independent study student enrolled in an approved class, if such study is granted credit toward graduation by the student's district, must be included in the reported enrollment. Student FTE

10. 3.02.04 Semester/Quarter Systems • Semester System • For schools operating under the semester system, the fall semester student count should be determined on the Colorado Department of Education (CDE) count day. • Quarter System • The school must determine how far into the fall quarter the CDE count day is, as a percentage of that quarter. The school must then apply the calculated percentage to each quarter to determine how far into each quarter the count should be determined. Student FTE

11. 3.02.05 Class Periods • Schools whose class periods vary in length must use the actual length of the class in computing the reportable enrollment. • For vocational classes which are two or more consecutive periods in length, and the students work through the "passing period", the length of the passing period must be included when determining the length of the period for purposes of calculating the reportable enrollment. Student FTE

12. 3.02.06 “FTE Factor” • The "FTE factor" is defined as that part of an FTE that is generated by one student attending the class. The FTE factor is then multiplied by the number of students enrolled in the class to arrive at the reportable class enrollment. • The FTE factor must be calculated to four decimal places, using standard rounding conventions. • Total program Student FTE must be rounded to two decimal places. • Student FTE listed on reports to Colorado Community College System must be reported to two decimal places. Student FTE

13. FTE Worksheet • Information Needed to Complete Worksheet • Bell Schedule of each High School • Teacher Schedules of Classes Taught • Program Approval for each Claimable Program • Student Enrollment for each Class Student FTE

16. 2.01 CVA Eligible Costs • The following school district costs are eligible for reimbursement under the CVA and are subject to audit: • Instructional Costs • Equipment (costing $1000 or greater per unit) • Supplies (costing less than $1000 per unit) • Contracted Programs

17. Vocational Percentage • Information Needed to Complete Worksheet • Bell Schedule of each High School • Teacher Schedules of Classes Taught • Program Approval for each Claimable Program Vocational Percentage

19. 2.01.01 Instructional Costs • Instructional costs are the costs, paid by the district, associated with the instruction conducted in a state approved Career and Technical Education program. • Any person for whom the district reports instructional costs must have a valid vocational credential, issued by the Credentialing Office at the Colorado Community College System office. Teacher aides, paraprofessionals, and substitute teachers are exempt from this requirement. • Valid is defined as: • The credential effective/ expiration dates for each person must cover the reporting period for which the district is reporting costs. • The teacher's credential must be issued for a full-time instructor qualified to teach at the secondary level. • The credential must be issued for the specific programs/courses taught by the teacher for whom the district is reporting costs. • Administrators and job development/job placement specialists must be credentialed in those specific areas to be reportable. Costs generated by personnel (administrative assistants, secretaries, or clerks) working for the administrator are not reportable. Instructional Costs

20. 2.01.01 Instructional Costs continued • Reportable instructional costs are: • Salary • Benefits • Substitute teacher costs • Extra vocational duties • Department head duties (prior approval required) • Vocationally-related travel • Teacher professional development. Instructional Costs

21. Information Needed to Complete Worksheet Teachers Salary Benefits (or 28%) Time off Sick/Annual Program Related Extra Duty Pay Related Travel Professional Development Additional Information Needed Vocational Percentage Credential (Dates) Instructor Cost Worksheets Instructional Costs

22. Reportable Salary

26. 2.01.03 Books/Other – for Approved Vocational Courses Only • Supplies costing less than $1,000 per unit. • Consumable supplies. • Small tools. • Instructional materials. • Supplies/ food for advisory council/ program committee meetings. • Advertising and publicity including printing costs. • Student organization activities paid for by the district. • Student organization projects paid for by the district. Book/Other

27. 2.01.03 Books/Other continued • Supplies to ensure the safety of students and to provide instruction in safety for students. • Telephones for vocational teachers • Operating and maintenance costs of vehicles operated by teachers for vocational purposes. • Computer software, if purchased separately. • Shipping/ installation costs. • The costs of purchasing books/other (supplies) for vocational programs are reportable for reimbursement. Book/Other

28. Books and Other • Information Needed to Complete for Each Program • Invoices • Purchase Orders • General Ledger Book/Other

30. 2.01.02 Equipment – for Approved Vocational Courses Only • Items costing $1,000 or more per unit. • Equipment maintenance costs if $1,000 or more per unit. • Any rental/ lease agreements for equipment, whatever the dollar value. • Equipment (including computer cable) to establish local/wide area networks to support the vocational programs. A reasonable basis of allocating the costs between vocational and non-vocational usage must be agreed to by the Director of the Colorado Vocational Act at Colorado Community College System. • Equipment to ensure student safety or to provide safety instruction to students. • Shipping/ Installation costs Equipment

31. 2.01.02 Equipment continued • The expenditure must be reported in the year purchased. If the district does not report the expenditure in the year purchased, the expenditure may not be reported in any other year. • Purchased for Colorado Vocational Act purposes is defined as the year in which both of the following conditions are met: • The item is received by the school district. • The item is either paid for, or the purchase is encumbered in the district's financial accounting system, by the end of the reporting year. Equipment

32. 2.01.02 Equipment – Furniture • Furniture such as desks, chairs, tables, filing cabinets, etc. are considered to be items that the district should supply in order to run any class and are not reimbursable items, except for the following two instances: • The item is necessary to allow a special needs student to participate in the learning activities in an approved class. • The item is specially designed to accommodate another vocational instructional device and the device cannot otherwise be used. Equipment

33. 2.01.02 Equipment continued • Permanent Construction • Any type of permanent construction such as walls, buildings, or permanently-affixed greenhouses is not reportable for funding. • Reported vs. Actual Cost • The reported cost of any equipment purchase should be the actual cost to the district, per the supplier's invoice, less any trade-ins or discounts. • Period of Use • The purchased item must be used in a vocational program for at least one fiscal year after the year of purchase. • Bond Proceeds • The expenditure of bond proceeds for the purchase of equipment is a reportable expenditure. The reporting of the expenditure is subject to the rest of the equipment guidelines. Equipment

34. Equipment • Information Needed to Complete for Each Program • Invoices • Purchase Orders • General Ledger Equipment

37. 2.01.05 Contracted Programs • Defined as the costs and enrollments generated by a school district when it sends students to an approved vocational program at another secondary school district, an area vocational school, a proprietary school, or a community college. • Reportable costs • Tuition as determined in the agreement between the home and the host school. • Any charges for Supplementary Services provided by the host school. Contract Programs

38. 2.01.05 Contracted Programs continued • Enrollment • Enrollment is to be calculated in the same manner as for any other vocational program held at the home school. • For purposes of calculating reportable enrollment, the amount of time spent traveling from the home school to the host school and back is not to be included. Contract Programs

39. Contract Programs • Information Needed to Complete Worksheet • CIP Code for each Program • Bell Schedule of each Class/Program • Student Count for each Class/Program • Costs for each Program • Verify with Host School that the Program is Approved and the teachers are credentialed Contract Programs

43. Administrative Costs • Effective July 1, 1999, a school district may claim for reimbursement an additional five- percent of its total eligible costs to defray the administrative costs of operating its vocational programs. • Total eligible costs are all allowed, including: • Program costs • Contract costs • Costs for credentialed vocational administrators and job development/placement specialists

44. FY 2008 CVA Due Dates • July 1 – Beginning of Fiscal Year • September 1 – FY08 Final Report received by CCCS • December – Q1 and Q2 Payments sent to Districts • March – Q3 Payments sent to Districts • June – Q4 Payments sent to Districts • June 30 – End of Fiscal Year

45. Reminders • This supersedes all prior memos and trainings. • Instructional Costs • Check the teacher's credentials - only teachers credentialed in the area in which they are teaching are eligible for reimbursement. Reminders

46. Reminders continued • Equipment Costs • Equipment amounts listed on the Equipment Information Form should agree with the Financial Reporting Forms amount for Equipment, for each program area and the supporting invoices are included. • Contract costs • Contract costs and related FTE listed on the Contract Information page should agree with the Contract Programs amount on the Financial Reporting Form. Check to be sure that the programs for which you contract are approved vocational programs and the teachers are credentialed. Reminders

47. Reminders continued • Administrative Costs • The 5% is automatically calculated on the summary page. • FTE • Count each student enrolled in each approved vocational class when calculating FTE. If the student is enrolled in several approved vocational classes, count him/her in each class. Reminders

48. Just so you know… • VE-135 (Listing of Vocational Students) • The number of students on the VE-135 does not agree with the number of students used to calculate FTE. Students in a particular program are listed only once on the VE-135 (for follow-up) but counted in the FTE for each class taken. Students in more than one program are listed on the VE-135 for EACH program.

49. Who to Contact with Questions on CVA • Brian Jenkins CVA and Credentialing Manager • 303-595-1572 • brian.jenkins@cccs.edu • Other CTE Staff – Contact Sheet