2017 webinar final - nebraska · 2017 nde school finance webinar 6/28/2017 3 hearing publish...

2017 NDE School Finance Webinar 6/28/2017

1

2017School Finance & Budget Webinar

June 281

Presentation Materials

http://www.education.ne.gov/FOS/SchoolFinance/Webinar/ Index.html

Presentation Materials (pdf file)6 slides per page (21 pages)

Link to Webinarhttps://nde.adobeconnect.com/ndefinance/

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STATE AUDITOR’S OFFICEBUDGET UPDATE

Deann HaeffnerAssistant Deputy State Auditor

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LEGISLATION –LB 151

Budget Hearing Notice Published 4 days prior to hearing Count day of publication, but not day of hearing

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Interlocal Agreement Report Filing date changes from December 31st to

September 20th. Notice of delinquent filing can be by fax, email or

mail Beginning on date notice is sent, late fee of $20

day Late fee shall not exceed $2000 per delinquency If fail to file report, State Auditor can perform audit

and charge costs of audit to subdivision

5


Delinquent Tax Allowance Eliminates delinquent tax allowance unless Federal

Prime Rate is above 10% Eliminates budgeting for anticipated litigation

claims

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2


Assessor Certifications Allows Assessor to send valuations electronically or

post on their website.

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SCHEDULE B

Schedule B and C were combined. Changes made for LB 512 Section added to make it clearer for Counties

on what the actual levy should be set at. Eliminated 1998 Lease Purchase rows since no

one has those anymore. No calculation for Treasurer Commission or

Delinquent taxes since nothing in statutes support this being added.

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Levy Limit Compliance

Levies Expected to be Set by County

NOTE: The Schedule portion below is to determine if the School District has met the levy limitations. NOTE: The Schedule portion below is to assist with the Levy setting process.

LineNo.

General Fund(Column A)

Bond Funds(Column B)

Special Building Funds(Column C)

Qualified Capital Purpose Undertaking

Funds(Column D) Fund Property Taxes Valuation Expected Levy

1 Total Personal and Real Property Taxes -Cover Page - - - -

2 Exclusions:

3 Bonded indebtedness secured by a levy on property - - - General Fund $ - $ - #DIV/0!

4 Judgments not paid by liability insurance - Special Building Fund $ - $ - #DIV/0!

5 Voluntary termination agreements with certificated staff / employees occurring prior to 9/1/17 - Bond Fund $ - $ - #DIV/0!

6 Voluntary termination agreements with certificated Teachers 9/1/17 and after - Bond Fund $ - $ - #DIV/0!

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Voluntary termination agreements from collective bargaining agreement with certificated employees 9/1/17 to 8/31/18 up to 75% - Bond Fund $ - $ - #DIV/0!

8 QCPUF Fund $ - $ - #DIV/0!

9 QCPUF Fund $ - $ - #DIV/0!

10 $ - $ - #DIV/0!

11 $ - $ - #DIV/0!

12 Total Exclusions (Line 3 + Line 11) - - - - $ - $ - #DIV/0!

13

Total Personal and Real Property Tax Requirement Subject to the Levy Limitation(Line 1 minus Line 12) - - - - Total $ - #DIV/0!

14 Assessed Valuation - - - -

Must agree to Cover

15 Levy Subject to Limitation ((Line 13 / Line 14) x 100) #DIV/0! #DIV/0! #DIV/0! #DIV/0!

16 Total Levy for Compliance #DIV/0!

9

WORKSHEET UPDATES

Added extra rows to General Fund to allow for more identification of receipt types

Delinquent tax calculation removed Property Tax Credit row was expanded to

include Personal Property Tax Credit ESSA was added before NCLB row labels for

clarification

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TAX CREDITS

January 31st -First half of RE credit -1% comm.

February 15th – Centrally assessed credit – No commission

February 28th –First half of PP credit -1% comm.

April 1st –Second half of RE credit -1% comm.

June 30th –Second half of PP credit -1% comm.

June 30th –Return excess to State11

August 20 – Assessor valuations

September 20 – Budget due date

October 13 –Last day to file property tax request with County Board

November 5 –Last day to correct an error in levy

DATES TO REMEMBER

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3

HEARING

Publish numbers, date, time and place of hearing at least 4 days prior to meeting day.

Budget must be available to public at hearing. Board should consider taxpayer concerns from

hearing. Nothing requires budget to be adopted at same

meeting as hearing. LB 479 –General File. Would require hearing to be

held at separate meeting than budget adoption meeting

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PUBLICATION

Statute 13-506 If budget adopted is different than what was

published, need to publish a summary in same manner as original publication within 20 days

Summary needs to include items changed and the reasons for such changes

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CASH RESERVES

Statute 13-503Cash reserve means funds required for the

period before revenue would become available for expenditure but shall not include funds held in a special reserve fund.

15

BUDGET AMENDMENTS

Cannot expend more than budget was adopted for without amendment

Amendments must be made prior to end of fiscal year.

Must file amendment with State Auditor , County Clerk and Education

Example and instructions can be found on State Auditor website

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FILING WITH STATE AUDITOR

Budgets Audit Reports Interlocal Agreement Reports

17 18


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WEBINAR:STATE AID

Jen Utemark

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Lump-Sum Payment for 2016/17 Positive Prior Year

Correction

Equal to or Greater than $1,000• On or be fore Ju ly 15 - NDE not i f ies

d is t r ic t

• Must respond by August 15

• On or be fore September 15 - D is t r ic t not i f icat ion o f board approva l

Less than $1,000• NDE automatical ly makes payment

w i thout app l icat ion

LUMP-SUM PAYMENT

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Statement of Change in School District Boundaries due to

Annexation by a City or Village

Forms Available upon request

FORMS DUE: AUGUST 20th

CHANGE IN BOUNDARIES

Jen UtemarkState Aid [email protected]

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DATA COLLECTIONS

Days in Session

(CDC)

Instructional Program Hours

(CDC)

Pupil Transportation

Report

(CDC)

Student Summary

Attendance

(NSSRS)

JUNE 30TH DEADLINES

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COLLECTION TIMELINES

DEADLINES ARE FINAL

DUE DATE JUNE 15

AUDIT WINDOW JUNE 30

TEEOSA AID

DEADLINES ARE FINAL!!Once audit window closes, NDE will no longer accept changes

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5

COLLECTION RESOURCES

Nebraska Student And Staff

Record System (NSSRS)

STATE AID COMPONENT VERIFICATION

• Data systems talk to each other

• Please review…. may be an error.

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2017/18 RECALCULATION

CERTIFICATION•Fall Membership•Assessed Valuation•2015/16 Annual Financial Reports

RECALCULATION•Average Daily Membership•Certified Valuation•Amended 2015/16 Annual Financial

Reports

AMENDED ANNUAL FINANCIAL REPORTS: DUE JULY 31

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2017/18 RECALCULATION

2017/18 Certification

2017/18 Recalculation

Local Effort Rate

Balancing Factor

$1.00

FLOATS

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PRIOR YEAR CORRECTION

2017/18 Certification

2017/18 Recalculation

DI

FF

ER

EN

CE

2017/18Prior Year Correction

2018/19 TEEOSA Aid

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2017/18 TEEOSA RECAP

TEEOSA AID2015/16 Certified 973.0 Million 4.3% 2016/17 Certified 979.3 Million 0.6%2017/18 Model 1,046.9 Billion 6.9%2017/18 Certified 998.7 Million 1.9%

Note: Percentages represent growth over prior year

LB119 - Senator Groene • Moves certification from March 1st to June 1st for the current year • Fit within budget & time to work out details• Certification date returns to March 1st after 2017

71 EQUALIZED

174 NON-EQUALIZED

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2017 LEGISLATIVE SESSION

Change vs Current Law Est imatesNDE

FY2017-18LFO

FY2018-19

Under Current Law 1,046,943,592$ 6.8% 1,102,315,575$ 5.3%Reduce Cost Growth Factor from 2.5% to 1.5% (21,452,050)$ (43,981,000)$ Increase LER from $1.00 to $1.0203 (19,799,987)$ (24,313,451)$ Net Option Funding at 95.5% BS/FS (5,820,246)$ (6,000,000)$ Transition Aid to Include 2017-18 CAP (1,129,546)$ -$ Per LB 409 (AM 955) 998,741,763$ 2.1% 1,028,021,124$ 2.9%Decrease in Aid per LB 409 (AM 955) (48,201,829)$ (74,294,451)$

AM 474/955LB 409

FISCAL IMPACT

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6

LB 409 ENACTED

REDUCTION AS A PERCENTAGE OF GFOE

2017-18 MODEL & LB409 SAME FUNDING RATIOS

LB 409 Reduction.5% - 3.7%

General Fund Operating Expenditures96.3%

Non-Equalized Districts 6%

Equalized Districts 94%

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LB 409 ENACTED

CERTIFIED BUDGET AUTHORITY

• 2017-18 and 2018-19

• Budget based calculation, 2.5% to 1.5% growth

• Formula needs calculation, reduced needs

Decreased Budget Authority

• 237 Districts

• Decrease of up to 1.06%

Current StatuteBudget Based 184 Budget Based 180

Formula Needs 61 Formula Needs 63

Student Growth 0 Student Growth 2

Total 245 Total 245

Change in Budget Authority CalculationLB 409

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http://www.education.ne.gov/FOS/SchoolFinance/StateAid/Index.html

Decodesthe components of Equalization Aid

Resourcefor more detailed information

Availableon NDE’s website

TEEOSA Document Resource

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Changes Provisions Related

To Education

79-237(2)

Enrollment Option ProgramA student who re locates to a d i f ferent res ident school d is t r ict a f ter February 1 or whose opt ion school d is t r ict merges wi th another d is t r ic t e f fec t ive a f ter February 1 may submit an app l icat ion to the school board o f an opt ion school d is t r ic t fo r a t tendance dur ing the current or immediately fo l lowing and subsequent school years….

LB512 ENACTED

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INSTRUCTIONS & GUIDELINES

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Poverty and LEP Plan Reviews

Tom Goeschel Jr36


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History

• NDE provided funding from Legislation• Reviews started in 20132013 pilot group of 9 districts2014 & 2015 22 districts, and 2016 25 districts2017 25 districts were reviewed

• Total DistrictsCurrently there are 193 Poverty and 96 LEPPlan is to review every district

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Review process

• Review the LEP/Poverty narrative• Discuss best practice ideas• Discuss optional funding ideas• Review the financial detail for proper coding and

reasonableness• Answer any questions that the district may have

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Submission of Plans

• Timelines Opens August 1, 2017 Closes October 16, 2017

• Plans Poverty Limited English Proficiency (LEP)

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POVERTY PLAN• Attendance and Mobility Proactive and Reactive Polices Transportation Options Services to support transition Services for Students for Absence or Mobility Issues

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POVERTY PLAN

• Parental Involvement Parent/Family Engagement Opportunities Surveys/Community Involvement

• Instructional Services Practices to Maintain Class Size Support Staff Uninterrupted Teaching Time

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POVERTY PLAN

• Specialized Serviceso Early Childhoodo Access to Social Workers/counselorso Extended School day/or Yearo Summer Schoolo Other Specialized Services

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POVERTY PLAN

• Professional Development Mentoring New or Newly Reassigned

Teachers Staff Development

• Evaluation of Plan Determine Effectiveness of the Plan

• Other Anything that does not fit into a

Category Already Provided43

POVERTY PLAN

• Examples of allowable expenditures– Salary and benefits – Initiatives to improve attendance– Parent Education and Parent Surveys– Preschool costs– Summer School and extended day services– Staff Development– Social Workers or Counselors

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LEP PLAN• Identification of Students Process for Identifying Students Language Assessment Used Criteria in Determining who Qualifies

• Instructional Approaches Social and Academic Purposes Models and Approaches Recognized as Best Practices

by Experts in the Field

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LEP PLAN

• Assessment of Students’ Progress Criteria to Determine Mastery Measures used to Assess

• Evaluation to Determine Effectiveness Approach used to Evaluate Effectiveness Data used to Evaluate

• Other Anything that does not fit into a category already

Provided

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LEP PLAN

• Examples of allowable expenditures– Identifying Students– Salary and Benefits– Library/Media Resources– Staff Development– Evaluating the Plan– Social workers or Counselors

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Poverty/LEP Support

• Use Census Data– Take a head count on a certain day

• Develop a Rationale– The reason we provide this service

• Retain Support for State Review• Develop your plan in Word format

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Poverty/LEP Plan Ideas

• Other ways to use Poverty/LEP Funding Use funding to help with integrating

Poverty/LEP into your entire school plan Program Development, Technology

Building Capacity Whole Staff Development, Building Resources

Expanding School Time Summer, Before or After, Jump Start

Level the Playing Field ACT/SAT Prep, Duel Credit Courses, Activities

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Resources State Statutes for Poverty & LEP Plans

Rule 15 and Implementation Guide http://www.education.ne.gov/NATLORIGIN/

FAQ for the Poverty and LEP Plans http://www.education.ne.gov/povertyandlep/

Poverty & LEP Allowance Calculation http://www.education.ne.gov/FOS/SchoolFinance/PovertyAllowance.html http://www.education.ne.gov/FOS/SchoolFinance/LEPAllowance.html

Poverty and LEP Webpage (Resource Guide) http://www.education.ne.gov/povertyandlep/

GMS Website https://nde.mtwgms.org/NDEGMSWebv02/logon.aspx

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Questions

Contact InformationTom Goeschel Jr. – Administrative Specialist IIPhone – 402-471-3570E-Mail – [email protected]

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School District Budget and LC-2

Janice Eret

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Budget & LC-2 Materials

Information Available:• Budget Text• Budget Timelines• Templates for Expenditure Exclusions• Filing Deadlines for State Board Approval• Link to APA Site for Budget Document

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Finance & Organization Serviceshttp://www.education.ne.gov/FOS/

LC-2 General Information

• Activation Code– New activation code every year– Need separate activation for each district

• Use “Upload Budget File” button– More accurate– When change made to budget, reupload into

LC-2

• Need help with NDE Portal? 888-285-0556 [email protected]

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10

Access Unused Budget Authority

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Access to Prior Year’s Unused Budget Authority for 2017/18

Access to Prior Year’s Unused Budget Authority for 2017/18

Access to Prior Year’s Unused Budget Authority[Maximum Amount: $52,872]

Must manually enter amount on Line A-355Must manually enter amount on Line A-355

LC-2 Reminders

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Confirm your budget meets spending limitations & allowable reserve percentage

Before hearing, do a final check that budget matches information on the LC-2

LC-2 Error Messages

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Exceeds Access to Prior Year’s

Unused Budget

Authority

Budget Authority

Exceeded

Allowable Reserves

Exceeded

LC-2 cannot be submitted

Upload Budget to NDE

58

Budgets mailed or email will not be

accepted

Budgets mailed or email will not be

accepted

District Number: 94-0010District Name: Marley Public SchoolsClass: 3

Email sent confirming NDE received Budget docs Email sent confirming NDE received Budget docs

Upload feature appears after submitting LC-2 by clicking “District Approval”

Upload feature appears after submitting LC-2 by clicking “District Approval”

Special Election for Additional Budget Authority

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Districts can exceed Certified General Fund Budget Authority by with a vote of the patrons of the district.

Provides more budget authority for one school fiscal year ---carries forward to future years.

Provides more budget authority for one school fiscal year ---carries forward to future years.

Ballot Language needs to include access to expenditure exclusions

Ballot Language needs to include access to expenditure exclusions

Budgeting Reminders

• State Aid AmountMake sure using Total State Aid amount

• Motor Vehicle Taxes Shouldn’t be less than previous year

• County Treasurer’s BalanceMake estimate using previous years

• Beginning and Ending Balances Important factor in tax request

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Budget Worksheets

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Use Worksheets to enter budget information

Formulas move info to Cover Page and Summary Pages

Do not key into the Summary Pages (p. 2-4)

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2014/15 Actual2016/17 Budget 2017/18 Budget

2015/16 Actual

Match Ending & Beginning Balances

Allowable Reserves

63

Employee Benefit

Fund Cash Reserve

General Fund Cash Reserve

DepreciationFund

64

General Fund Budget 10,000,000

Allowable Reserve Percentage 35%

Total Allowable Reserves 3,500,000

Allowable Reserve Percentage

Budget Hearings

65

Required Hearings Adopt Budget Set Tax Request Amend Budget

Publish Noticefour days before hearing

Open HearingProvide Hearing InfoClose HearingTake Board Vote during Meeting

Errors in Adopted Budget

No hearing required if the total budget is not affected by more than 1% or the property tax does not increase

Board action can correct error if:• Error found within 30 days after budget

adoption

• Within 30 days after notification from APA

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Tax Request Resolution

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Specifies tax dollars requested for each taxing fund

Submit to County Clerk by October 13• October 15 is a

Sunday

Need to Amend the 2016/17 Budget??

68

AMEND before Aug 31

Lunch and Activities Funds

frequently amended at end of year

Refinancing Bonds for

lower interest rate?

Summer building

projects?

Check year-to-date

spending on all funds

Amending the Budget

• Publish hearing notice four days prior to hearing

• Submit Proof of Publication, board minutes, & page 2 of budget document to:APANDECounty Clerks

• LC-2 impacted if amending:– General Fund– Depreciation Fund– Employee Benefit Fund Necessary Cash Reserves

69 70

Expenditure exclusion requests sent in?

Use LC-2 while working on budget!

Is budget under spending, levy & reserve Limits?

Does the LC-2 & budget match?

Publish hearing notices – 4 day notice!

Budgeting Checklist

71

Did the hearing notices actually get printed in the newspaper?

Approve LC-2 after board approval

Submit budget info to NDE, APA, counties

Submit Tax Resolution to County.

Was the tax request set correctly?

Budgeting Checklist End of Year Budget Reminders

If spending authority remains in General Fund, may want to transfer to other funds:

Depreciation FundEmployee Benefit FundSchool Nutrition FundActivity Fund

Unspent General Fund budgeted authority will increase 2017/18 Beginning General Fund Cash Balance.

Confirm the county has set your levy correctly.

72


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Expenditure & Levy Exclusions

Bill Biven, Jr.

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General Fund Expenditure Exclusions

• Allows a school to budget over the expenditure limit

• Most need approval by the State Board of Education

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Expenditure Exclusions

State Board Approval Not Required

• Special Education

• Special Grant Funds – Grants specifically identified on Grant

Fund List have received State Board Approval in May

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Supplemental Grants on Special Grant Fund List

• Insurance Settlements

• Interfund Loans

• Reimbursements for Wards of the Court

• Repayments to County Governments for Previous Overpayments

76

Supplemental Grants on Special Grant Fund List

• Short-Term Borrowings

• Special Supplementary Grants from City or County Government

• Special Supplementary Grants from Corporations, Foundations or Other Private Interests

77

LC-2 Expenditure Exclusions • Data Transmission Network Exclusion• New Elementary Attendance Sites(s)• 2016/17 Early Childhood Education

Grants• Reorganization Support Grants• Retirement Incentive/Staff

Development

78


14

Data Transmission Network Exclusion

• First year of joining Network Nebraska• Exclusion is equal to the difference of

expenditures related to Data Transmission from 2015/16 (object code 284) and estimated costs of first year in Network Nebraska (2017/18)

• Contact ESU for assistance in estimating these costs for 2017/18

79

New Elementary Attendance Site(s)

• Exclusion is for all costs related to first year of operating a new elementary attendance site(s).– Salaries for all staff in the new site(s)

(certificated and non-certificated staff)– Utilities– Building maintenance– Will likely qualify if the district’s 2017/18

State Aid includes the elementary site allowance

80

2016/17 Early Childhood Education Grants

• Districts can request an expenditure exclusion for an amount equal to their 2016/17 Childhood Education Grant (and increased by the Basic Allowable Growth Rate) if 2017/18 is the first year early childhood membership is included in the district's formula students.

81

• Newly Merged/Reorganized districts

RETIREMENT INCENTIVE/STAFF DEVELOPMENT

82

Schedule A Expenditure Exclusions

• Repairs to Infrastructure Damaged by a Natural Disaster

• Judgments not Covered by Liability Insurance (Does Not Include Orders from the CIR)

• Distance Education Courses• Voluntary Termination Agreements• Retirement Contribution Increase• Native American Impact Aid

83

Repairs to Infrastructure Damaged by Natural Disaster

• Must be declared disaster by Governor or FEMA

• Recent Flooding• Tornados

84


15

Judgments Not Covered by Liability Insurance

• District must have a judgment entered against it that obligates district to pay judgment

• Does Not Include Orders from the Commission of Industrial Relations (CIR)

85

Distance Education Courses

• Provides distance education courses through the ESU Coordinating Council to other schools

• Exclusion is the amount that is actually received as payment from another school

86

Voluntary Termination Agreements

Changes Provisions RelatedTo District Budgeting

Voluntary Termination Exclusion

– Eliminates exclusions resulting from voluntary termination agreements resulting from collective bargaining agreements beginning 9/1/17

– Incentives for certificated staff can include insurance coverage for staff member or any member of their family

87



Voluntary Termination Agreements for Certificated Teacher after 9/1/17:– Incentives do not exceed $35,000 per person

– Incentives are paid within 5 years or prior to becoming eligible for Medicare, whichever first

– Must show 5-year savings in salary & benefits

– Not included in a collective bargaining agreement

88



Voluntary Termination Exclusion-CBAs– Certificated Employees– Included Collective Bargaining Agreements in place before 9/1/17

– Retirements that occurred prior to 9/1/17• Exclusion is 100% of incentives paid out

– Retirements occurring 9/1/17 and after. Eligible exclusion is:• 75% of incentives paid out in 2017/18• 50% of incentives paid out in 2018/19• 25% of incentives paid out in 2019/20• Phased out completely in 2020/21

89

Retirement Contribution Increase

• Exclusion is for the difference between the district’s contribution rate of 9.88% & the statutory rate of 7.35%.

90


16

Native American Impact Aid

• §79-1028.01 (1)(j)Available to Districts with Native American land

within it’s boundaries & receive Impact Aid due to children residing on Native American land attending the school.

91 92

https://www.education.ne.gov/FOS/SchoolFinance/Budget/Index.html

State Board Approval Process

• Round request to the nearest dollar

• Include exclusions in budget prior to State Board Approval

• Verify and use the amount approved by the State Board

93

State Board Approval Process

Submit request as a letter, email, or fax to:

Bill BivenSchool Finance & Organization Services

301 Centennial Mall South PO Box 94987

Lincoln, NE 68509

Email: [email protected]

Fax: 402-471-0526

94

State Board Approval Process• Districts will no longer be notified by email of the

State Board’s approval, modification, or denial of the amount(s) in exclusion request

• https://www.education.ne.gov/FOS/SchoolFinance/Budget/Index.html

95

Timeline to RequestState Board Approval

96

July 17, 2017 For August 4, 2017

August 21, 2017 For September 8, 2107

September 18, 2017 For October 6, 2107

October 23, 2017 For November 9, 2017

November 20, 2017 For December 8, 2017


17

Levy Limitation

$1.05 Levy Limit includes:• General Fund Levy• Special Building Fund Levy• Qualified Capital Purpose Undertaking Fund Levy

• Not including bond principal & interest

97

General Fund Levy Exclusions

• Allows a school to levy over the $1.05 levy limit

• Budget Schedule B

98

Budget Schedule BLevy Exclusions

• Voluntary Termination Agreements with Certificated Employees

• Judgments not covered by Liability Insurance

• Bonded Indebtedness for Bond Principal and Interest– Bond Fund– Qualified Capital Purpose Undertaking Fund -

General Fund

99

Levy Exclusion Expenditure ExclusionsVoluntary Termination Agreements Voluntary Termination Agreements

Certain Lease Purchase Contracts

Judgements Not Covered by Liability Insurance Judgements Not Covered by Liability Insurance

Special Building Projects

Bonded Indebtedness

Repairs to Infrastructure Due to Natural Disaster

Distance Education Courses

Retirement Contribution Increase

Retirement Incentive Plan

Staff Development Assistance

Data Transmission Networks Exclusions

Early Childhood Education Grants

New Elementary Attendance Site(s)

Special Grant Funds

Special Education Expenditures

Native American Impact Aid

100

Annual Financial Report

Bryce Wilson101

Annual Financial Report

AFR & User Manual

AFR Online System

Available on FOS Webpage early July

New for 2016/17 Collection•Page View Display•Functionality for Comparison•System Generated Alerts

102


18

Updated AFR Upload System

2016/17 AFR --- Depreciation Fund Screen

103

AFR Online System

Complete Poverty and LEP Narratives

Don’t receive Poverty Allowance but do receive Title Funding? • You are required to

complete Poverty Narrative

104

ANNUAL FINANCIAL REPORT CODES

Distance Education & Telecommunications

Object Code 382Do not include

purchase of equipment or infrastructure costs to gain

access to networks

Only include cost for services!

105


New Disbursement Functions:

1280•Special Education Unified

Sports

3590•Extended Learning

Opportunities Grants

5100•IDEA Maintenance of Effort

Non-Compliance Recovery106


Changes in Reporting 2016/17 SPED Disbursements: • Disbursement Function Code 1290 Early

Childhood SPED Replaced with:

1291 Early Childhood SPED – Ages 3-5

1292 Early Childhood SPED – Ages 0-2

107


New Receipt Codes :

1235• Tuition paid from Other Districts

(Pre-School SPED)

3132• Personal Property Tax Credit• Include Railroad Property Tax Credit

3590• Extended Learning Opportunity

Grants

108


19

ESSA FINANCIAL REPORTING

Major ESSA Requirement Begin Collecting School

Level Financial Data in 2018/19

Updated Financial Codes Blending Nebraska Specific Function/Object Codes with Federal Function/Object Codes. Released to all Districts and ESUs in May https://www.education.ne.gov/fos/Sch

oolFinance/AFR/ESSA.html109

Financial Software Vendors:• Blackbaud (Financial Edge NXT)• CIM/Alio (Weidenhammer)• Harris (AptaFund)• Infinite Visions (iVisions)• Intuit (Quickbooks/Quicken)• Oracle (PeopleSoft)• ProCare (Pro Care)• Software Unlimited (SAS) • Sungard eFinance Plus (Sungard K-12)

110

ESSA FINANCIAL REPORTING

Changes to NDE Rule 1

Documentation must confirm: • Policies and procedures are in place for

collecting student membership and attendance data.

• Policies and procedures for collecting student census data are being followed.

• Attendance is collected at least daily and calculated to the nearest tenth of a day.

• A cumulative attendance and membership record is maintained for each student.

003.03B Average Daily Attendance (ADA) and Average Daily Membership (ADM)Written documentation of testing done must be completed and submitted with Annual Financial Reports.

111

Response to Letter to Management

112

Big Horn Public SchoolsBig Horn, Nebraska

Schedule of Findings & ResponsesYear Ended August 31, 2017

Auditor’s Letter to Management from District• Issues noted in audit• Issues in the Letter to

Management

Ask auditor to add an audit schedule• non-compliant issues

and district responses

No further action needed

by District!

No further action needed

by District!

Superintendent Transparency Act

113

Superintendent Contract for 2017/18 must be on file with NDE by August 1Upload through

CDC in the NDE Portal NDE Help Desk

1-888-285-0556

Census CollectionCount of district resident

children age 5-18 as of June 30

Prior year’s counts are included for comparison purposes

Due date July 10

Audit window open from July 11 - 20

Questions? Contact Janice Eret 402-471-2248

114

Haven Public School94-0010


20

New Online Exempt School System

• Rule 13 Exempt students can now register online.

• School districts will be able to check enrollment status online.– Available in August.

115

Opportunities for Budget Assistance

116

New Superintendent Orientations

North Platte July 18th (8:30 a.m. –3:00 p.m.)Holiday Inn Express

Lincoln July 20th (8:30 a.m. –3:00 p.m.)Lincoln Foundation Building

117

Budget Assistance

Administrators’ DaysJuly 26 & 27

• 8 a.m. – Noon• 1 p.m. – 4 p.m.

YounesConference Center –Second Level

118

Call in to set up an appointment for

budget helpor

Email in budget and discuss during phone

calls119

Budget Assistance Follow along on Twitter

bryce wilson@NDE_Finance

• School finance related reminders

• Upcoming school finance due dates

• Legislative updates

120


21

NDE School Finance Team

121

Bryce Wilson [email protected] 402-471-4320

Jen [email protected] 402-471-3323

Janice [email protected] 402-471-2248

Bill [email protected] 402-471-0526

Tom [email protected] 402-471-3570

2017 webinar final - nebraska · 2017 nde school finance webinar 6/28/2017 3 hearing publish...

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