IDAHO DEPARTMENT OF EDUCATIONPublic School Finance

• Tim Hill, Deputy Superintendent 332-6840 TDHill@sde.idaho.gov• Julie Oberle, Coordinator 332-6840 JAOberle@sde.idaho.gov• Greg Berg, Coordinator 332-6840 GDBerg@sde.idaho.gov• Kathryn Vincen, Coordinator 332-6840 KLVincen@sde.idaho.gov• Wendy Lee, Specialist 332-6840 WLee@sde.idaho.gov

• 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

Public School FinanceIFARMS, Other Funding, Indirect Costs, Tuition

Rates, Calendars, Facility Maintenance

Julie OberleFinance Coordinator

JAOberle@sde.idaho.gov

Public School Finance

• IFARMS• Other State Funding on Line 6 of the Foundation

Program Calculation Worksheet • Indirect Costs• Tuition Rates • Calendars• School Facility Maintenance

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…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

Example of a “Yellow Page”

ACCOUNT GENERAL SPECIAL FOOD DEBT CAPITALENTERPRISEINTERNAL (MEMORANDUM ONLY)

M & O REVENUE SERVICE SERVICES PROJ ECTS FUNDS SERVICE TRUST FUNDS100 200 290 300 400 500 600 710/720 100-600

REVENUETaxes 422,548 - - - - - - - 422,548 Other Local 46,529 186,103 935 - 52 - - - 233,619 State Sources 1,202,970 89,517 - - 4,917 - - - 1,297,404 Federal Sources - 190,348 2,213 - - - - - 192,561 Other Sources - - - - - - - - - TOTAL REVENUE 1,672,047 465,968 3,148 - 4,969 - - - 2,146,132 Transfers In - 10,713 479 - 5,228 - - - 16,420 TOTAL REVENUE & TRANSFERS1,672,047 476,681 3,627 - 10,197 - - - 2,162,552

EXPENDITURESElementary School Program 293,304 1,823 - - - - - - 295,127 Secondary School Program 511,815 321,183 - - - - - - 832,998 Alternative School Program - - - - - - - - - Vocational-Technical P rogram - - - - - - - - - Exceptional Child Program 160,205 9,671 - - - - - - 169,876 P reschool Exceptional P rogram - 848 - - - - - - 848 Gifted & Talented Program 438 - - - - - - - 438 Interscholastic Program 28,754 - - - - - - - 28,754 School Activity Program 8,665 - - - - - - - 8,665 Summer School Program - - - - - - - - - Adult School Program - - - - - - - - - Detention Center Program - - - - - - - - -

SAMPLE COUNTY

SAMPLE SCHOOL DISTRICT # 000

COMBINED STATEMENT OF REVENUES & EXPENDITURES WITH CHANGES IN FUND BALANCES

JULY 1, 2009 - JUNE 30, 2010

GOVERNMENTAL FUNDS PROPRIETARY FUNDS FIDUCIARY TOTALS

(EXCLUDES CHARTER SCHOOL)

IFARMS…continued

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

Public School Finance

• IFARMS• Other State Funding on Line 6 of the

Foundation Program Calculation Worksheet • Indirect Costs• Tuition Rates • Calendars• School Facility Maintenance

Line 6 of the Foundation Program Calculation Worksheet

Statewide Total

1. UNITS 14,200.4

2. ENTITLEMENT @ $19,626.00 per unit $278,697,050.40

3. SALARY APPORTIONMENT 732,245,711.75

4. BENEFIT APPORTIONMENT 130,171,768.10

5. BORDER CONTRACTS 1,234,823.59

6. EXCEPTIONAL CONTRACTS, TUITION EQUIV., SED 5,186,485.02

7. TRANSPORTATION 65,302,891.00

8. ADJUSTMENTS 1,667,311.37

9. TOTAL SUPPORT (lines 2 through 8) $1,214,506,041.23

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:• 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

count2) 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:• 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

Public School Finance

• IFARMS• Other State Funding on Line 6 of the Foundation

Program Calculation Worksheet • Indirect Costs• Tuition Rates • Calendars• School Facility Maintenance

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

Public School Finance

• IFARMS• Other State Funding on Line 6 of the Foundation

Program Calculation Worksheet • Indirect Costs• Tuition Rates • Calendars• Facility Maintenance

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

Public School Finance

• IFARMS• Other State Funding on Line 6 of the Foundation

Program Calculation Worksheet • Indirect Costs• Tuition Rates • Calendars • Facility Maintenance

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

Minimum Instructional Hours asRequired 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

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

Public School Finance

• IFARMS• Other State Funding on Line 6 of the Foundation

Program Calculation Worksheet • Indirect Costs• Tuition Rates • Calendars• School Facility Maintenance

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)

• 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

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

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

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