DPI UPDATE SPRING FINANCE WORKSHOP at the WASBO Accounting Seminar March 21, 2012 DPI School Finance...

DPI UPDATEDPI UPDATESPRING FINANCE WORKSHOPSPRING FINANCE WORKSHOP

at the WASBO Accounting Seminarat the WASBO Accounting Seminar

March 21, 2012DPI School Finance Team

http://sfs.dpi.wi.gov

WelcomeWelcomeA welcome and thank you – to you!

Where the SFS Team is headed:◦New on-line reports for Ch. 220 and

Foster/Group home;◦New Annual/Budget report

incorporating Special Ed – tentative 2013-14;

◦Continued communication and help to districts.

Thank you – to SFS Thank you – to SFS StaffStaff

Assistant Director: Deb Brown;Consultants: Erin Fath, Brad

Adams, Bob Avery, Paul Dix;Accountants: Michele Tessner,

Victoria Chung; Auditors: Gene Fornecker, Brian

Kahl;IS Specialists: Daryl Miller, Dan

Parizo;Office Op Assistant: Trish Hibbard

UPDATES:UPDATES:Changes to Revenue Limits

◦ Energy Efficiency Exemption ◦ 2012-13 Pre-Populated Worksheet◦ Changes to Open Enrollment◦ 2012-13 Per Pupil Adjustment Aid

WUFAR ChangesOPEB ChangesOnline Fraud ReportingSpecial Education Odds and Ends

2012-13 REVENUE 2012-13 REVENUE LIMITLIMIT

Changes to the Energy Efficiency Exemption

Energy Efficiency Energy Efficiency ExemptionExemption

Wis. Stats. §121.91(4)(o)1◦ If a school board adopts a resolution to do so,

the limit otherwise applicable to a school district under sub. (2m) in any school year is increased by the amount spent by the school district in that school year on a project to implement energy efficiency measures or to purchase energy efficiency products, including the payment of debt service on bonds or notes issued to finance the project, if the project results in the avoidance of, or reduction in, energy costs or operational costs, the project is governed by a performance contract entered into under s. 66.0133, and the bonds or notes issued to finance the project, if any, are issued for periods not exceeding 20 years.

NEW for 2011-12 (2011 WI Act 32)Two new clauses

◦Allowable to pay for debt service◦Performance contracting

requirementPerformance contracting is not

dependent on the debt clause◦Required for ALL projects being

executed in conjunction with the revenue limit exemption


Because of the timing of this new requirement, in 2011-12 districts will not be penalized if they do not have performance contracts in place;

Beginning with 2012-13, districts will be required to certify to the Department that they are complying with this requirement.



NEW for 2011-12 (2011 WI Act 32)REQUIRES Performance Contracting,

as defined in §66.0133◦ DPI does not oversee this requirement

But we require that districts certify they have met this requirement.

◦ DOA has information available for state agencies that may provide useful background information for school districts Go to: www.doa.state.wi.us and search for

“performance contracting” in the keyword search at the bottom of the page.

Including contractors approved to meet state performance contracting requirements


NEW for 2011-12 (2011 WI Act 32)May be used for debt service

payments◦Debt may be issued up to 20 years◦Does not change the requirements /

statutes related to the $1M limit on non-referendum debt Limit may be exceeded if district allows

for a petition period to take the issue to referendum


NEW for 2011-12 (2011 WI Act 32)Debt service payments (cont)

◦Requires annual resolutions by the district board of education to exceed the revenue limit by the amount of the payments. Resolutions must be filed with DPI

through the referendum reporting portal.



◦Treated the same way non-recurring referenda are treated on the revenue limit worksheet.



◦Setting the levy: Statute requires that any revenues

generated through this exemption be expended within the fiscal year.

The exemption will therefore equal the debt service payments being made based on the fiscal year.

Debt service levies will continue to be calculated on a calendar year basis.

Exemption may not equal total Fund 38 levy.



◦If the district intends to use savings realized from the efficiency program to offset the debt service payments and not levy for that, it may do so without using the revenue limit exemption.

More information is available athttp://sfs.dpi.wi.gov/sfs_enrgyrevlim


Pre-Populated Worksheets

2012-13 REVENUE LIMIT2012-13 REVENUE LIMIT

2012-13 pre-populated worksheets are now available for districts to use for planning:

http://sfs.dpi.wi.gov/sfs_revlimworksheet

Select “2012-13 Pre-Populated Revenue Limit Worksheet”


The Pre-Populated worksheet includes:

Line 1, Base Revenues Line 2, Base Membership Line 7B, Hold Harmless (very few

districts)Line 8A, Prior Year Carry-Over Line 12B, High Poverty Aid


District must estimate:Summer and September 2012 FTE Property ValuesRecurring exemptions [“Line 8”] – transfer

of service / transfer of territory, federal impact aid loss & referenda to exceed limit (note: prior year carryover amount is already calculated in the worksheet)

Non-Recurring exemptions [“Line 10”] – referenda to exceed limit, energy efficiency, adjustments for refunded/rescinded taxes (note: declining enrollment exemption will auto-calculate based on enrollment estimates provided by district).


At this point, the revenue limit worksheet will help districts get to an amount for Line 11, “Revenue Limit With All Exemptions”:Provides an estimate of the total amount of revenue for State General/High Poverty Aid plus the district’s controlled levyDistrict’s can input amounts for state aid to estimate the split between aid and levy.


Updates to Pre-Populated worksheet

May – after membership audits for 11-12 are completed

July – after July 1 Aid Estimate◦ SAFR will be closed in mid-June to generate

these estimates◦ Important to update PI-1504 before the

system is locked to generate as accurate an aid estimate as possible.


Change to Open Enrollment


VERY NEW FOR 2012-132011 Act 114, passed in February 2012,

provides for a new revenue limit exemption:Districts may receive an exemption for

the dollar amount of state aid reduction related to the Open Enrollment (OE) program, for resident pupils who open-enrolled out of the district, but who were NOT counted by the district in the pupil count for revenue limit purposes.

Effective for this year (2011-12), but the exemption occurs in the following year ; so the first year for exemption will be 2012-13.


OE Exemption, 2012-13How might this happen?1.Pupil open-enrolls at some point after the

pupil count for revenue limit calculation. Under Act 114, the OE application window is expanded (1st Monday in February through the last weekday in April) and a pupil may apply outside the newly expanded window if they meet specific criteria laid out in statute.


OE Exemption, 2012-13Criteria for applying outside the window:1. Pupil is victim of violent criminal offense2. Pupil is homeless (or was in immediately preceding year)3. Pupil is victim of repeated bullying or harassment (parent

has reported to resident district board, hasn’t stopped)4. Change of residence – military orders5. Pupil moved into the state6. Change of residence (court order, custody/foster

placement)7. Pupil’s parent, resident and non-resident district school

boards all agree it is in the best interest of the pupil.8. Pupil’s parent & non-resident district agree (best interest

of pupil) but resident district doesn’t; parent can appeal to DPI.

Statutory language: ss. 118.51(3m)(b)


OE Exemption, 2012-13How might this happen?2. Error in the pupil count: resident pupil who

open-enrolls out is inadvertently missed in the pupil count that is used for the revenue limit calculation. This can occur if an OE pupil’s family moves to a different resident district, but the new resident district is not made aware of the move.◦ It will be incumbent upon the resident district to

show DPI that an OE-outgoing pupil was actually missed in the pupil count (i.e., student rosters).

◦ This underscores the importance of communication between districts for OE pupils.

2012-13 REVENUE LIMIT2012-13 REVENUE LIMIT 2012-2013 Revenue Limit Worksheet1. 2011-12 Base Revenue (Funds 10, 38, 41) (from left) 3,948,0702. Base Sept Membership Avg (09+.4ss, 10+.4ss, 11+.4ss/3) (from left) 4323. 2011-12 Base Revenue Per Member (Ln 1 / Ln2) (with cents) 9,139.054. 2012-13 Per Member Change (A+B) 50.00 A. Allowed Per Pupil Change ($50.00) 50.00 B. Low Rev Incr ((9,000 - (3 + 4A))-4C) Not < 0 0

C. Low Rev Dist in CCDEB (enter adjustment provided by DPI) 0.00

5. 2012-13 Maximum Revenue / Memb (Ln 3 + Ln 4) 9,189.056. Current Membership Avg (10+.4ss, 11+.4ss, 12+.4ss/3) (from left) 07. 2012-13 Rev Limit, No Exemptions (Ln 5 x Ln 6) + Ln 7B (rounded) 0A.Max Rev/Memb x Cur Memb Avg (Ln 5 x Ln 6) 0 B.Hold Harm Non-Recurr Exemption from 2010-11 0

8. Total Recurring Exemptions (A+B+C+D+E) (rounded) 0A.Prior Year Carryover 0 B.Transfer of Service (if negative, include sign) C.Transfer of Territory (if negative, include sign) D.Federal Impact Aid Loss (2010-11 to 2011-12) E.Recurring Referenda to Exceed (If 12-13 is first year) F.Prior Year Open Enrollment (uncounted pupil[s])

9. 2012-13 Limit with Recurring Exemptions (Ln 7 + Ln 8) 0


Per Pupil Adjustment Categorical Aid …

2012-13 PER PUPIL 2012-13 PER PUPIL ADJUSTMENT AIDADJUSTMENT AID

For 2012-13 only, the state has created a one-time aid.

Essentially a “matching grant” to the per pupil adjustment on line 4A of the revenue limit worksheet.

Is outside the revenue limit, and is not included when calculating the base for 2013-14.

Revenue Limit worksheet has been modified to provide districts with◦A calculation of the maximum

possible amount of PPA Aid◦An estimate of actual PPA Aid, based

on levy projections entered on the worksheet.

◦Also shows these numbers on a per pupil basis.



21. ESTIMATED PER PUPIL ADJUSTMENT AID (Src 619, 2012-13 only) 30,800

A.Max RL (ln 11) - PY Carry Over (ln 8A) / Member (ln 6) 10,549.75

B.Actual Ltd Rev (ln 12+ln 14B+ln 14C+ln 17+ln 18) / Member (ln 6) 11,269.85

NOTE: This categorical aid is OUTSIDE the revenue limits. Max Possible: 30,800

District levies to full authority and is eligible for full aid amount

13. Allowable Limited Revenue: (Line 11 - Line 12) 2,763,922 (10, 38, 41 Levies + Src 691. Src 691 is DOR Computer Aid.)

14. Total Limited Revenue To Be Used (A+B+C) Not >line 13

2,763,922

6. Current Membership Avg (10+.4ss, 11+.4ss, 12+.4ss/3) (from left) 616

Is pro-rated in the event the district under-levies◦If don’t use the additional levy

authority from the Line 4A adjustment, won’t receive the “matching grant”







District under-levies to and is eligible only for a pro-rated aid amount



2,300,340


Is pro-rated in the event the district under-levies◦EXCEPTION: If the district has carry-

over authority (Line 8A) from the prior year, can under-levy by that amount before pro-ration begins.







District under-levies by less than the Prior Year Carry-Over amount and is eligible for full aid amount



2,463,922


A.Prior Year Carryover 443,582


Lines 21 A & B provide a calculation on a per pupil basis of the aid.◦A) shows the revenue limit per member,

less any carryover.◦B) shows the amount of revenue limit

authority the district is using per member.

◦B may be greater than A if there is carryover!

◦When B is less than A is when pro-rating kicks in.

District under-levies to and is eligible only for a pro-rated aid amount.

•The difference between Ln A and Ln B = $32.47/pupil•616 pupils in this example•$20,000 net difference ($32.47 X 616).


A.Max RL (ln 11) - PY Carry Over (ln 8A) / Member (ln 6) 10,549.75B.Actual Ltd Rev (ln 12+ln 14B+ln 14C+ln 17+ln 18) / Member (ln 6) 11,269.85

District levies to full authority and is eligible for full aid amount

A.Max RL (ln 11) - PY Carry Over (ln 8A) / Member (ln 6) 10,549.75B.Actual Ltd Rev (ln 12+ln 14B+ln 14C+ln 17+ln 18) / Member (ln 6) 10,517.28

WUFAR CHANGESWUFAR CHANGES

WUFAR CHANGESWUFAR CHANGESNo new accounts addedNo accounts deletedClarifications to WUFAR manual:

◦Section 504 expenditures should be accounted for in Fund 10, Function 219000 (not Fund 27)

◦Stipends paid: Object 310 for non-district employees Object 100 for district employees

WUFAR CHANGESWUFAR CHANGESClarifications (cont’d)

◦ Instructional staff training…Function 221300 Object 291 for staff reimbursements Object 300s for direct district payments

◦Reminder: Do not charge staff training costs to instructional functions (100000) as this could result in overpayment of special education categorical aid

◦Be sure to use the most up to date WUFAR and review appendix for changes made http://www.dpi.state.wi.us/sfs/wufar.html

OPEB CHANGESOPEB CHANGES

OPEB CHANGESOPEB CHANGESSignificant changes to the structure

of district employee benefits should result in a new actuarial study to properly calculate the ARC and unfunded actuarial accrued liability

New study is required every 2 to 3 years depending upon size of OPEB plan◦200 or more participants—biennially◦200 or less participants—triennially

Don’t wait until last minute to hire an actuary◦Ask for and check references provided

OPEB CHANGESOPEB CHANGESWhat happens to OPEB trust

assets if no future liability exists?◦Consult the trust document for any

language addressing this situation◦Consult with legal counsel

OPEB CHANGESOPEB CHANGESIf a district terminates all retiree

benefits for current employees how do the contributions to the Trust for retirees get allocated among funds assuming that some retirees were non-Fund 10 employees?

Contributions to the trust would be allocated based upon current active employees and since no current employees would qualify for a future OPEB benefit then all contributions should be charged to Fund 10

ON-LINE FRAUD ON-LINE FRAUD REPORTINGREPORTING

ONLINE FRAUD ONLINE FRAUD REPORTING REPORTING

The term ‘Fraud’ refers to an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage

The term ‘Errors’ refers to unintentional misstatements of amounts or disclosures in financial statements

ONLINE FRAUD ONLINE FRAUD REPORTINGREPORTING

Reporting of fraud◦The disclosure of possible fraud to

parties other than the client’s senior management and those charged with governance ordinarily is not part of the auditor’s responsibility and ordinarily would be precluded by the auditor’s ethical or legal obligations of confidentiality unless the matter is reflected in the auditor’s report


In the following circumstances a duty to disclose to parties outside the entity may exist:◦Comply with certain legal and

regulatory requirements◦To a successor auditor when the

successor makes inquiries◦ In response to a subpoena◦To a funding agency or other specified

agency in accordance with requirements for the audits of entities that receive governmental financial assistance


Wisconsin State Single Audit Guidelines requires:◦ management to report fraud to the

granting agency and for taking timely and appropriate action to remedy the fraud (Sect 2.1.4)

◦Auditor should report fraud or evidence that fraud may exist to appropriate level of auditee’s management (Sect 3.6.2)


Wisconsin State Single Audit Guidelines requires:◦Auditor must report fraud to granting

agency in 2 situations (Sect. 3.6.3): If auditee does not report to the granting

agency If auditee does not take timely and

appropriate steps to remedy the fraud


If fraud or other misconduct involved funding provided under the American Recovery and Reinvestment Act (ARRA), the agency shall send written notification to the Inspector General of the federal agency that provided the funds◦Links to the OIG fraud hotline will be

available on several DPI webpages


DPI is developing an online mechanism for reporting fraud

Why?◦Increase the awareness of self-

reporting requirement, and◦Provide a uniform method and

access point for reporting Historically notifications were

either not happening or were being sent to the wrong DPI staff


How will this work?◦Links to the online fraud reporting will be

available in the various fiscal web portals (Title 1, IDEA, School Financial Services)

◦Do not submit until after the investigatory phase has been completed and fraud has been determined to exist

◦Hopefully will be in place by June 30, 2012

◦Listserv announcements will be sent out


Information to be provided◦Agency name◦Date investigation was completed◦Types of funding involved◦Years impacted by fraud◦Legal action taken to date◦Dollar amount

determined/determinable?◦Contact person name, phone,

position, email


Follow up will include:◦Discussion including more details

including federal or state funding involved and dollar amounts

◦Corrective action taken◦How was it uncovered?◦Notification of proper DPI

departments◦Potential payback of federal or state

funds

SPECIAL EDUCATIONSPECIAL EDUCATION


2011 Wisconsin Act 105◦Opens up contracted services with

private or public agencies for: Orientation and mobility training services Educational interpreter services Educational audiology Speech and language therapy Pupil transition services for eligible pupils

ages 18 to 21

◦Applies to both Special Ed State Categorical Aid and IDEA Flow-through and Preschool.

SPECIAL EDUCATIONSPECIAL EDUCATIONAct 105

◦More specific guidance about eligible services will be available soon

◦Contracted staff must be properly licensed

◦Applies to entire 2012 fiscal year◦These costs are coded to:

Function 436000, object 370 and project 011 or 340

◦Do not include payments to CESA, CCDEB or another school district for contracted services

SPECIAL EDUCATIONSPECIAL EDUCATIONThird Party Grant Administrator

(TPGA)◦If your District, CESA or CCDEB

participates in a Third Party Grant Arrangement, make sure to record all revenue and expenditures that are purchased by the TPGA on behalf of the award recipient. Important for Single Audit purposes.

◦Also include in Grant Payment In (GPI) and Grant Payment Out (GPO) when appropriate.

SPECIAL EDUCATIONSPECIAL EDUCATIONOpen Enrollment Flat Fee

◦Beginning with the 2013 budget, All Open Enrollment Flat Fee costs will be

coded to Fund 10, Function 435000, General Tuition Open Enrollment.

Only Additional Amounts for Special Education Open Enrollment students will be coded to Fund 27, Function 437000.

◦WUFAR definitions will be changed to be effective for the 2013 budget

◦We encourage LEAs to implement this for FY 2012, but it isn’t required until FY 2013. Must be removed from Maintenance of Effort

Calc.

SPECIAL EDUCATIONSPECIAL EDUCATION2012 PI-1505-SE Changes

◦Main components of the report haven’t changed.

◦Similar design as the future overall DPI site◦Menu appears on the top◦Increase in linking for improved navigation

Links to other main pages are easily accessible at all times

Link to errors and warnings from Enter/Edit screen

Errors give options to link directly to possible problem


◦Search features improved Now returns 1,000 account lines Dropdown for choices of Reported Values,

Required Accounts, Needing Attention and No Limit

Alert appears next to accounts “Needing Attention”

◦Additional information to provide on Enter/Edit Screen New Contracted Service and Vehicle Purchase If there is a value in these accounts, a question

will need to be answered on Enter/Edit Screen.


2012 PI-1505-SE Changes◦New Financial Data Reports

Audit trail Submit Status of all LEAs (for grant

reconciliation)

◦Errors New Errors by Category screen in prep for

combined report Old Error listing available as well


◦IDEA claim tie out Amounts claimed for the IDEA grant should

match the grant amounts reported on the PI-1505-SE.

Look at overall total amounts in project 340, not detail. They are expected to be reasonably close.

A built in edit or manual after the fact edit will be done comparing your grant claim costs to the costs reported on the PI-1505-SE.

◦Fund 27 Matrix and Vendor Upload File Will be updated to match IDEA allowables Will be updated to add the new contracted

services.

Main Menu located on the top of the screen instead of on the left.

Menu item with arrow has additional drop down choices.

These links appear at the top of the every page to easily navigate to other pages.

Drop down menu for choice of viewing.

Links to the Errors and Warnings Pages.

Account Alert for accounts needing attention. In this case, all required accounts are shown, but can choose “Needing Attention” to show the two that need to be completed.

If there is an amount greater than zero in 256300, object 550 or 560, then must answer question.

If there is an amount greater than zero for the new contracted services, function 436000, object 370 and project 011, then must itemize dollar amounts.

Errors By Category is similar to what is used in the SAFR Full Annual and will be expanded when there is a combined report.

Clicking the Errors sub-menu link will take you to the errors view that you are used to seeing in the Special Education Annual Report.

Clicking the link will take you to just that category of errors.

This is more like the error screen you are used to in the Special Education Annual Report.

Descriptions have been updated to give more detail about the error and to include links to take you directly to the screen to resolve.

SPECIAL EDUCATIONSPECIAL EDUCATIONPI-1505/PI-1505-SE Feedback

◦New ideas◦Things you like about the Full or SPED

annual◦Things you don’t like◦Reports you would like

◦Send a message to [email protected]

ODDS AND ENDSODDS AND ENDS

ODDS and ENDSODDS and ENDSCommon School FundNon-renewal DatesEducation Jobs FundCategorical Aid Proration EstimatesSecond Chance Partners for EducationAnnual Report Due DateMembership – 4K/Preschool Special Ed20 and 21 Year OldsTransfer of ServiceState Trust Fund LoansYouth Challenge AcademySummer School Fees

COMMON SCHOOL FUND COMMON SCHOOL FUND

The per pupil allocation is down slightly for 2011-12 from $27.29 per person last year to $26.54 per person

The limit of common school fund money usage for computers (previously 25%) has been removed. The person who supervises the district’s libraries must be consulted and the computers must be housed in the school library.

NON-RENEWAL DATESNON-RENEWAL DATES

118.22(2) has changed the deadline for written notice of renewal or refusal to renew teacher’s contracts from March 15 to May 15 with the date for teacher acceptance or rejection changing from April 15 to June 15. This change also correspondingly impacts the deadlines in 118.22(3) as well.

EDUCATION JOBS FUNDEDUCATION JOBS FUNDThe final date for expenditures for the

Education Jobs Fund is September 30, 2012.

The final date to make a claim for reimbursement from the Education Jobs Fund is October 5, 2012.

These deadlines include the supplemental amount that was added this fiscal year.

Please contact Paul Dix at DPI at [email protected] 608-267-9213 or

Dan Subach and Tracy Williamson at DOA : [email protected] (608)264-9573 or [email protected] (608)267-7395.

CATEGORICAL AID CATEGORICAL AID PRORATION ESTIMATESPRORATION ESTIMATES

2011-12Categorical Aid Estimated

Special Education Special Ed/Transp. 26.60% Psych/Social Work 26.60% Room and Board 26.60% Hospital 100.00%

Common School $26.54 (actual)Transportation 100.00%Bilingual/Bicultural 8.00%

Second Chance Partners for Second Chance Partners for EducationEducation

A partnership between a non-profit corporation operating a program in which children at risk participate in apprenticeships while earning high school diplomas;

Previously DPI withheld aid from districts and paid the non-profit;

New legislation provides for direct billing to districts an amount the same as for 2r charter schools for 2012-13 (Not yet signed by Governor but anticipate it will be);

In 2011-12, that amount is $7,775

Annual Report Due Annual Report Due DateDate

The due date for the 1505 Full Annual and Special Education Annual Reports has been moved up a week (September 21, 2012). This has been done to have the 1506 AC and the 1505 due closer in time so that the 1506 AC is finalized at an earlier date which results in a more accurate aid certification.

Membership – 4K and Membership – 4K and ECEC

Must be operating an approved 4K program: Contact Jill Haglund E mail: [email protected] Phone: (608) 267-9625 Web page: http://ec.dpi.wi.gov/ec_ec4yrpag

Pupil must be 4 years old by Sept. 14K must be universal and open to all age-eligible

children in the district. If pupils in both 4K and Preschool Special Education,

count in 4K. Do not count in more than one program.

Preschool?Only pupils enrolled as preschool special education

are eligible to be counted – Pupil must be at least 3 years old by the count date, district must be fulfilling needs identified in IEP, no maximum or minimum time requirement

Membership – 4K and Membership – 4K and ECEC

The PI 1563 Pupil Count asks for a headcount. After submission – we will convert the headcount to

an FTE

CategoryTotal Count

FTE/ Studen

t

Total FTE

Pre-School Special Education

7 0.5 4

4 YK – 437 hours 0 0.5 0

4 YK – 524.5 hours 40 0.6 24

5 YK – half days 0 0.5 0

5 YK – 3 full days 0 0.6 0

5 YK – 4 full days 0 0.8 0

5 YK – 5 full days 47 1.0 47

5 YK – blended 0 varies 0

Grades 1-12 572 1.0 572

Totals: 666 647

Who to Count? Who to Count? 20 vs 2120 vs 21

20 vs. 21 – Is there a difference? … YES! Special Education: if a special education student is 20

prior to the first day of classes according to the school calendar, the student can enroll any time during the year , even after turning 21, and the district must provide services and can count the student.

Regular Education: if a regular education student is 20 when he/she enrolls and receives instruction, the district must provide services and can count the student. If a student turns 21 prior to enrolling and receiving instruction, the district is not required to provide services and cannot count the student. If a student enrolls prior to turning 21, but turns 21 before attending classes, the district is not required to provide services and the student cannot be counted

http://sfs.dpi.wi.gov/files/sfs/pdf/20_21.pdf

Transfer of ServiceTransfer of Service The Transfer of Service Information Page can be accessed on the left

sidebar on the Finance Team home page or directly at: http://www2.dpi.state.wi.us/SFStos/transerv.aspx

Important TOS Due Dates: Aug 20th - Part A Documentation

Aug 20th - Part B Verification

Aug 20th - Part C TOS (Summary) Revenue Limit

Request

Transfer of ServiceTransfer of ServiceEverything is due Aug 20th. This is later

than past years. ◦ Be aware that it is the requesting district’s

responsibility to get all verifications by the due date.

◦ Be aware that many districts have limited staff working during the summer. The TOS contact at the previous district may not be available.

◦ There is no actual request until Part C is submitted – it can be amended until the due date.

◦ Start the process early.

Board of Board of Commissioners of Commissioners of Public LandsPublic Lands

Source of State Trust Fund Loans

BCPL generates investment income for distribution as public school library aid— a total of $65.6 million during fiscal years 2010 and 2011.

BCPL loans money to municipalities and school districts for public purpose projects— over $350 million approved during that same time period.

BCPL contributes to Wisconsin’s sustainable timber economy, to combat forest fragmentation, protect unique natural areas, and secure public access to large blocks of northern forests.

BCPL manages an consulted by land owners, surveyors, researchers, and others interested in this rich source of historical information about the state’s land and early settlers.

Wisconsin Board of Commissioners of Public Lands http://bcpl.state.wi.us/

Youth Challenge Youth Challenge AcademyAcademy

◦ A Youth Challenge Academy information link can be found on the left sidebar on the finance team webpage. Or directly: http://sfs.dpi.wi.gov/sfs_youthchall

◦ You can also go directly to the Youth

Challenge Academy home page which contains information about youth challenge program, including information about the application process: http://www.ngycp.org/site/state/wi/

Youth Challenge Youth Challenge AcademyAcademy

The Wisconsin National Guard Challenge Academy is a residential program for 16 to 18 year old at-risk students. Students/parents apply directly to academy If pupil does not drop out during the 1st two weeks of

the program, the resident district is responsible for part of the cost

2010-11 district cost was $4,639.57 District will get membership credit for both aid and

revenue limit An on-line Challenge Academy report is generated for

all districts with pupils enrolled in the programPurpose of report is to make sure the district gets the

appropriate membership credit

Summer School Summer School - - FeesFeesIf the district claims summer school aid under s.121.14, Wis. Stats

There shall be no cost to the resident student beyond individual use supplies (towels, gym clothes, band instruments, notebooks, pencils), and textbooks or similar items (workbooks). Fees for equipment, admission to a facility or event, transportation, shuttling, and food and lodging for off-campus activities are prohibited if a district claims state aid.

Items for which fees are charged must be legally permitted and actually purchased for summer school use. See PI 17: http://www.legis.state.wi.us/rsb/code/pi/pi017.pdf

If the district does not claim summer school aid

School boards may establish and collect reasonable fees for social, recreational or extracurricular summer classes and programs which are neither credited toward graduation nor eligible for state aid [s. 118.04 (4)]. School boards may also provide and charge for transportation for extracurricular activities such as school athletic contests, school games, after school practice, late activity, school outings or extracurricular school field trips [s. 121.54 (7)].

Do not claim these activities for summer school membership.

Summer School Summer School - - FeesFees

What will auditors ask for?◦ Audit procedures available to auditors at:

http://sfs.dpi.wi.gov/sfs_m_audit

1.PI-1804 (Worksheet)

2.Summer school list of classes and fees• Should not be a flat fee

3.Expenditures (by course) for the classes that charge fees• Run a detailed report of the appropriate function

and object and identify for auditor those used for summer school

4.May be asked to pull some invoices


What will auditors test for?

◦ Fees are not charged as a flat fee across all courses

◦ Costs identified by course are eligible costs

◦ Costs that are eligible meet or exceed fees charged (by course)

Summer school fees may not be used to subsidize other classes or students.


The authority of the school board to assess user fees is powerful but limited. Care must be taken to use this authority judiciously. Copies of local board policies on school fees should be available on request.

At the end of the summer school term, revenues (fees collected) should be reviewed and compared with course expenditures. Refunds must be made before the list of audited schools is compiled, usually around the end of January.

Fees

DPI SCHOOL FINANCE TEAMDPI SCHOOL FINANCE TEAMPlease contact one of us if you have any questions:

Jerry Landmark, Director 608-266-6968

Debbie Brown, Asst Director 608-267-9209

Brad Adams, Consultant 608-267-3752

Bob Avery, Consultant 608-267-9707

Erin Fath, Consultant 608-266-3464

Gene Fornecker, Auditor 608-267-7882

Brian Kahl, Auditor 608-266-3862

Michele Tessner, Special Ed. 608-267-9218

DPI UPDATE SPRING FINANCE WORKSHOP at the WASBO Accounting Seminar March 21, 2012 DPI School Finance...

Documents

Transcript of DPI UPDATE SPRING FINANCE WORKSHOP at the WASBO Accounting Seminar March 21, 2012 DPI School Finance...