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Fall/Winter 2009 Charter School Fiscal Management Presented by: Fiscal Crisis and Management...
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Transcript of Fall/Winter 2009 Charter School Fiscal Management Presented by: Fiscal Crisis and Management...
![Page 1: Fall/Winter 2009 Charter School Fiscal Management Presented by: Fiscal Crisis and Management Assistance Team (FCMAT) California School Information Services.](https://reader038.fdocuments.net/reader038/viewer/2022110401/56649e165503460f94b003cd/html5/thumbnails/1.jpg)
Fall/Winter 2009
Charter School Fiscal ManagementPresented by:Fiscal Crisis and Management Assistance Team (FCMAT)California School Information Services (CSIS)California Department of Education (CDE)
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Did you Know?• Nationwide, California has the largest number of charter schools
serving the largest number of students • There are currently more than 800 charter schools with over 285,000
students enrolled• 85% of charter schools are start-up; 15% are conversion• 77% of charter schools are site-based and 23% are nonclassroom
based• Of the 58 counties in California, 50 have charter schools. Los Angeles
County has the largest number of charter schools (193), followed by San Diego County (74)
• 71% of California charter schools are direct funded; 29% are funded through their authorizing agency
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So What’s the Problem?
• Charter schools, though successful in raising student achievement, are closing their doors due to their lack of knowledge about managing the business and fiscal requirements of their schools.
• As of 2007-08, 949 charter schools had been created in California since 1992-93; only 692 charters, or 72%, were still active in 2007-08.
• CDE data shows nearly two-thirds (65%) of all charter schools that closed since 2004 reported positive trends in API growth and failed for reasons unrelated to successful academic performance.
• Both the authorizers with oversight responsibility and the charter schools they serve need to better understand and meet their respective responsibilities.
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What Can We Do?
• Make sure there is an understanding that:• Effective financial management of charter school resources is as
important to the success of a charter school as the strength of the curriculum or the dedication of its founders.
• Collaborative efforts between public schools and charter schools are in the best interest of all of our students; it is essential to understand each other’s regulatory and reporting environments.
• The need for effective site-based financial management at charters has never been greater.
• Sharing best practices to build capacity for effective financial management is a win-win situation.
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Laws and RegulationsWhat California Laws and Regulations are Applicable to Charter Schools?
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Laws and Regulations, cont.
• A charter school is a public school that is deregulated from most laws and regulations governing traditional public schools in exchange for a performance-based accountability contract.
• Charter schools, like all public schools, shall not charge tuition, shall not discriminate against any pupil on the basis of the characteristics listed in Education Code section 220.
• A charter school shall be nonsectarian in its programs, admission policies, employment practices, and all other operations.
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Laws and Regulations, cont.
Except where otherwise specifically required, charter schools in California are generally exempt from state laws governing school districts, whether or not these laws are in the California Education Code.
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Laws and Regulations, cont.
Charter schools must comply with:• State and federal constitutions.• The California Charter Schools Act of 1992
(Education Code Section 47600 et. eq.).• State laws establishing minimum annual
instructional minutes • State pupil testing programs (API, PSAA,
STAR, CAHSEE)• State criminal background screening for
employees
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Laws and Regulations, cont.
Charter schools must comply with:• All federal laws (e.g., Individuals with Disabilities
Education Improvement Act, No Child Left Behind Act).
• Laws that generally apply to governmental entities, but not specifically to school districts (e.g., open meeting laws).
• All laws that are specifically a condition of funding for a specific program in which the charter school chooses to participate.
• Laws governing privacy.
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Laws and Regulations, cont.
Charter schools must comply with:• Laws establishing a minimum age for
school attendance.• Laws governing nonclassroom-based
independent study programs (independent study, home schooling, distance learning, etc.)
• Educational Employees Relations Act.• Specific provisions of law related to
teacher retirement and employee relations.
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Memorandum of Understanding (MOU)
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Memorandum of Understanding
• It’s important to develop a comprehensive Memorandum of Understanding (MOU) as a framework for the relationship and to supplement the charter provisions. • The purpose is to clarify financial and operational issues.
• MOU is an agreement between the authorizing agency andthe charter school.
• Allows the chartering agency to identify expectations. • Not required by charter law but highly recommended.• The MOU is a binding legal agreement once approved.
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Memorandum of Understanding, cont.
• The MOU should define specific expectations and responsibilities of the two parties, such as:• student performance• expectations of educational programs• special education• frequency of school site visits• financial reporting requirements• services that are being provided by
the sponsoring agency.
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Memorandum of Understanding, cont.
Elements of a comprehensive MOU outline the expectations of oversight roles and responsibilities and a well defined periodic review process through:
1. An expanded business plan2. A facilities plan regarding the use and payment for
space that also reflects the terms and conditions for use of district property.
3. An administrative and support services plan
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Memorandum of Understanding, cont.
• It is critical to clearly spell out the relationship between charter schools and their chartering agencies.
• The MOU is traditionally enforced as part of the charter, and replaces any inconsistent language in the charter.
• The State Board of Education and Department of Education have a form of MOU available.
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Miscellaneous Things to Remember
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Ongoing Charter Obligations
• Meet all statewide standards and conduct the pupil assessments applicable to pupils in noncharter public schools.
• Consult regularly with parents, legal guardians, and teachers regarding the school’s educational programs.
• Notify the superintendent of the school district of the pupil’s last known address within 30 days if a pupil is expelled or leaves the charter school without graduating or completing the school year for any reason, and, upon request, provide that school district with a copy of the cumulative record of the pupil, including a transcript of grades or report card, and health information.
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Ongoing Charter Obligations, cont.
• Promptly respond to all reasonable inquiries, including, but not limited to, inquiries regarding its financial records, from its chartering authority, the county office of education that has jurisdiction over the school's chartering authority, or from the Superintendent of Public Instruction and consult with the chartering authority, the county office of education, or the Superintendent of Public Instruction regarding any inquiries.
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County Office Authority
• To monitor or conduct an investigation into the operations of the charter school based on written complaints by parents or other information that justifies such actions.
• To review or audit the expenditures and internal controls of a charter school at any time during the fiscal year if there is reason to believe that fraud, misappropriation of funds, or other illegal fiscal practices have occurred.
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County Office Authority, cont.
• May request the County Office Fiscal Crisis and Management Assistance Team (FCMAT) to review the fiscal or administrative condition of a charter school.
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Pupil Enrollment
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Attendance Boundaries
• Verify residency of students upon enrollment and annually thereafter• State will only fund ADA generated by California residents• Classroom-based charter schools: student may reside
anywhere in California regardless of where the charter school is located or sponsored
• Nonclassroom-based charter schools: student must reside in the county that sponsored the charter or an immediately adjacent county
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Admission and Enrollment Policies
• Student body of the charter school should be:• Racially and ethnically diverse and/or• Reflective of the general population residing within the
school district• Charter schools MAY establish admission requirements
• May not discriminate and must be applied consistently to all prospective students
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Admission and Enrollment Policies, cont.
• Charter schools must admit all students who wish to attend unless insufficient capacity to meet demand• Should establish an enrollment policy when demand exceeds the
school’s capacity• Must be fair, nondiscriminatory and consistent with the law• Preference extended to currently enrolled pupils and pupils now
residing in the district• Chartering authority may also permit other preferences on an
individual school basis if consistent with law• Required to use a public random drawing when enrollment exceeds
capacity• Have a clear process to minimize the potential for controversy
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School Calendar and Attendance
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Minimum Instructional Minutes and Days
Charter schools are required to operate a minimum of 175 days of actual instruction between July 1 and June 30 each fiscal year to receive full apportionment.
Required minimum annual instructional minutes:• Kindergarten: 36,000 minutes
• Grades 1-3: 50,400 minutes
• Grades 4-8: 54,000 minutes
• Grades 9-12: 64,800 minutes
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Minimum Instructional Minutes and Days, cont.
At various times, verify compliance with instructional minutes requirements. At a minimum:
• Prior to the school calendar and bell schedules being approved• Prior to the school year beginning• Verification halfway through the school year• Whenever changes to the school calendar and/or the school day
occurs
This requirement is part of the annual audit
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Attendance Accounting
Charter School ADA = Number of days of Pupil Attendance
(divided by)
Number of days taught
Must maintain written contemporaneous records that document pupil attendance and make those records available for inspection and audit
• Contemporaneous means existing, occurring, or originating during the same time
• Evidence is a charter employee certifying the accuracy of the ADA
No minimum day requirement for charter schools
Cannot claim more than one day of ADA per pupil per day regardless of classroom and nonclassroom program combinations
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Attendance Accounting, cont.
CDE Principal Apportionment Attendance Software must be used to report ADA and other related data to calculate principal apportionment
http://www.cde.ca.gov/fg/sf/aa/attendance0809.asp
Software and related information updated annually by CDE
All attendance data submitted to CDE must be certified by:• A designated charter school official that all of the attendance reported is
for pupils whose attendance is eligible for public funding• Authorizer district (if applicable)• County office of education (if applicable)
Information must be timely and accurate
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Attendance Accounting, cont.
2009-10 Due Dates for Attendance Reports to CDE:• First Principal (P-1) Apportionment: by January 15
• For full school months between July 1 and December 31• Second Principal (P-2) Apportionment: by May 1
• For full school months between July 1 and April 15• Annual Apportionment: by June 30
• For entire school year
If the school misses a deadline, there is a serious risk that the school will be excluded from that apportionment’s certification and funding period
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Attendance Accounting, cont.
Charter MOU may require that other attendance documents be submitted, such as:
• Hard copies of all back-up documents• Weekly attendance sheets signed and dated by teachers• Hourly attendance sheets signed and dated by teachers for any
supplemental hours claimed• Evidence of contact made with parents when students are absent
from school
Annual independent audit verifies reported ADA to ensure applicable state and federal compliance requirements are met
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Classroom-Based Instruction
To claim classroom-based ADA, the following must occur:• Pupils must engage in required educational activities• Pupils must be under immediate supervision and control
of a charter school certificated employee• Pupils are required to be in attendance at the school site
at least 80% of the minimum required instructional time• The charter’s school site must be a facility used
principally for classroom instruction
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Independent Study
To offer independent study (IS), a detailed description of the program must be included in the charter• Charters must meet the same requirements as traditional
schools except the 5-day minimum does not apply• Can’t provide funds or things of value to the IS students or
parents not provided to pupils who attend regular classes• Participation must be voluntary
Written board policies and regulations must be adopted to qualify for IS funding
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Independent Study, cont.
• Written master agreement must be in place for every participating pupil PRIOR to absence• Signed and dated by the student, parent, supervising teacher and
all other persons responsible for providing assistance to the student
• IS programs must comply with all state testing and high school graduation laws
• Credentialed teacher must be assigned the overall responsibility to coordinate, evaluate and provide general supervision of the pupil’s IS
• IS agreements cannot be valid for more than one semester (or half year if on a year-round calendar)
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Nonclassroom-Based Instruction• Nonclassroom-based instruction occurs when a student is not
scheduled for at least 80% of the instructional time in a classroom. It includes, but is not limited to:• Independent Study• Home Study• Work Study• Distance and computer based education
• Charter school teacher to ADA ratio for nonclassroom-based pupils shall not exceed 1:25 or the equivalent ratio of the largest unified school district in the county of sponsorship• Ratio is done at P-2• No funding for ADA above the ratio
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Nonclassroom-Based Instruction, cont.
• SB 740 authorized SBE to establish rules for nonclassroom-based ADA• Title 5, CCR, sections 11963 to 11963.7• Charter schools that don’t offer classroom-based instruction
for at least 80% of the required instructional time are subject to reductions of up to 30% of state funding for nonclassroom-based ADA
• All charter schools that offer nonclassroom-based instruction should file a Funding Determination Form with CDE Charter Schools Division, as reductions may be waived.
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Student Attendance Review
• General Review - Student Attendance:• Are there approved policies addressing student attendance?• What attendance accounting system is used?• Is there an approved school calendar?• Is there an approved class (bell) schedule?• Is there a process to monitor compliance with the minimum
instructional minute requirement?• Is there a minimum of 175 instructional days?• Does the school maintain a class list for all students?• Is attendance taken daily by the classroom teacher?
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Annual Audits
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Annual Audits
Must contract for an audit by April 1st of each year • Contract with an auditor from the Certified Public Accountants
Directory published by the State Controller’s Office
Must submit an annual independent financial audit by December 15 of each year to:• State Controller’s Office• CDE’s Charter Schools Division• CDE Audit Resolution Office• Authorizing Agency• County office of education where the school is located
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Annual Audits, cont.
The audit shall be conducted in accordance with General Accounting Office (GAO) standards for financial and compliance audits and in accordance with the audit guide adopted by the Education Audit Appeals Panel (EAAP)
Delays: There is no provision in the law for an extension on a charter school audit
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Annual Audits, cont.
Audit findings:• To ensure a favorable recommendation for renewal, each
audit must be free of material findings and exceptions, or corrective action plans must have been implemented in a timely manner.
• The auditor is required to review the correction, or plan of correction, to determine if the exceptions have been resolved in the subsequent year audit.
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Annual Audits, cont.
Auditor Rotation: EC 41020 (f)(2) states that:
It is unlawful for a public accounting firm to provide audit services to a local educational agency if the lead audit partner, or coordinating audit partner, having primary responsibility for the audit, or the audit partner responsible for reviewing the audit, has performed audit services for that local agency in each of the six previous fiscal years.
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Internal Controls
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Internal Controls
• Internal controls are the foundation of sound financial management
• Strong internal controls provide reasonable assurance that:• Operations are effective and efficient• Financial information is reliable• The charter is operating in compliance with all
applicable laws and regulations
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Internal Controls, cont.
A strong internal control structure includes:
• Policies and procedures used by staff• Accounting and information systems• The work environment• The “tone” set by management• The professionalism of employees
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Internal Controls, cont.
• Basic Components include:• Segregation of duties• System of checks and balances• Staff cross training• Use of pre-numbered documents• Asset security• Timely reconciliations• Inventory records• Comprehensive annual budget• Position control• Data management
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Internal Controls, cont.
Segregation of duties is a key factor in a reliable internal control system. • Proper segregation of duties distributes functions so that
one person does not handle a transaction from beginning to end
Example of a properly segregated function: Employee who initiates or authorizes a transaction
versus the employee who executes the transaction
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Internal Controls, cont.
A system of checks and balances includes formal procedures for transactions to:
• Initiate• Approve• Execute• Record• Reconcile
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Internal Controls, cont.
To help ensure adequate internal controls, charter schools should do the following: • Ensure that employees are aware of the proper internal
accounting control expectations
• Provide assurance to management that the internal control system is sound
• Ensure ongoing state and federal compliance
• Help identify and correct inefficient processes
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Effective Financial Management
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Effective Financial Management
• Cash Flow Management• Budget Controls• Revenue Enhancement• Expenditure Controls
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Cash Flow Management
Cash is King!• Cash flow management – most important thing you do
• Match receipts with expenditures• Meet payroll timely• Pay vendors timely
• Running out of cash = quickest way to fail financially!
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Cash Flow Management, cont.
State’s Cash Flow Crisis
• Continues into 2009-10• New apportionment schedule• Deferrals are permanent, including “old deferrals”• No impact to in lieu tax allocations
• more on that later
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Month
2009-10 Apportionment
Schedule2009-10 Apportionments
Adjusted for DeferralsPro-Rata Share of
New Apportionment Schedule
July 5.00% *1.00% 20.00%
August 5.00% 0.00% 0.00%
September 9.00% 9.00% 100.00%
October 9.00% *14.00% 138.90%
November 9.00% 4.50% 50.00%
December 9.00% 13.00% 144.40%
January 9.00% 13.50% 150.00%
February 9.00% 0.50% 5.60%
March 9.00% 9.00% 100.00%
April 9.00% 6.00% 66.70%
May 9.00% 4.50% 50.00%
June 9.00% 0.00% 0.00%
July 17.50%
August 7.50%
Total 100.00% 100.00%
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Month From Month To Dollar Amount
New
November 2009 January 2010 $1 billion
April 2010 August 2010 $679 million
May 2010 August 2010 $1 billion
Amended
July 2009 December 2009 $1 billion
Existing
August 2009 October 2009 $1.5 billion
February 2010 July 2010 $1 billion
Total $7.18 billion
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Cash Flow Management
Cash management tools• Cash flow projection
• By month, week or day• Review sample cash flow projection
• Short term cash flow debt instruments• Line of credit• Revenue Anticipation Notes (RAN)
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Cash Flow Management, cont.
Revenue Anticipation Notes (RAN)
• Certain financial institutions are willing to work with charter schools to arrange for short-term cash flow financing
• Refer to FCMAT’s web site at www.fcmat.org and review information on interim cash flow financing
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Cash Flow Management, cont.
A sample cash flow projection is included in the binder materials.
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Budget Controls
• Budgets• Budget Development• Budget Monitoring
• Multiyear Financial Projections
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Budget Development
• Enrollment and ADA Projections• Staffing Projections/Position Control• Fund Balance• Budget Reductions• Budget Reporting • Budget Report Format – forms and narrative
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Budget Development, cont.
California law requires charter schools to report financial data four times each year:
• Adopted Budget by July 1• First Interim Report for transactions through
October 31• Second Interim Report for transactions through
January 31• Unaudited Actuals for final transactions for the
entire fiscal year
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Budget Development, cont.
Budget Report Format – FormsDistricts & COEs
• Ed Code requires budgets, interim reports, and the unaudited actuals to be prepared on format prescribed by the Superintendent of Public Instruction (SPI)
• SACS format is the only financial reporting format prescribed by the SPI
Charter Schools• May use an alternative form for their financial reports; however,
the unaudited actuals report must be in electronic format
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Budget Development, cont.
Budget Report Format - Narrative
• How the budget aligns with the goals of the board• How it supports student learning • Significant assumptions used to develop the budget• Budget reduction detail
• Response to reduced funding, declining enrollment or other factors
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Budget Development, cont.
Enrollment Projections
• ADA Projections – Revenue Estimates• Staffing Allocations• Expenditure Allocations • Facility Needs
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Budget Development, cont.
Enrollment Projections – Techniques
• Rollover• Current students• Waiting list
• May be sufficient for charter school’s needs
• Cohort Survival• Evaluates the longitudinal relationship of the number of students
passing from one grade to the next in the subsequent year• More closely accounts for retention and in- and out-migration
• May be more accurate
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Budget Development, cont.
ADA Projections
• Apply historical attendance rates to projected enrollment amounts
• Yield = projected ADA • The charter should develop historical attendance rates based
on its own experience• If historical data is not available then industry standards
should be utilized until the charter school has developed its own history
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Budget Development, cont.
Staffing Projections• Between 80% and 90% - or more - of the charter school budget
is committed to salaries and benefits• Based on formulas driven by:
• student enrollment• square footage• number of classrooms• other data that is logically connected to the service
being provided
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Budget Development, cont.
Position Control
• System of internal control that ensures all positions funded by the charter school were properly authorized
• Check and balance between:• Business office – authorizes/eliminates positions• Human Resources department – fills vacancies
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Budget Development, cont.
Position Control - Process• Charter school administration recommends establishment
of positions to charter school board• Business office creates authorized position• Human Resources department fills position
• Human Resources department vacates/fills positions - retirement or resignation
• Business office terminates positions no longer authorized by the charter board
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Budget Development, cont.
Fund Balance• Beginning fund balance
• Estimated at budget adoption • Use amounts budgeted for ending balances of the
previous year • Adjusted to match the actual prior year ending fund balance
amount once the books are closed• Each September• Per unaudited actuals report
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Budget Development, cont.
Fund Balance• Ending fund balance
• Components :• Reserve for Non-expendable Assets• Reserve for Economic Uncertainties• Legally restricted balances• Board-designated balances• Undesignated balance
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Budget Development, cont.
Fund Balance• Consistent with CCR, Title 5, Section 15443, charter
schools should maintain prudent economic uncertainty reserves at least equivalent to those required of a school district of similar size:
School ADA Economic Uncertainty Reserve 0 – 300 greater of 5% or $50,000 301 – 1,000 greater of 4% or $50,0001,001 – 30,000 3%
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Budget Development, cont.
Economic Uncertainty Reserve• Guidance should be provided in charter document or MOU
with authorizing agency• Consider building reserves in difficult fiscal times
• Establish a base (use chart on previous slide as a base) and add for:• enrollment fluctuation• staffing/program fluctuation• equipment/facility failure
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Budget Reductions
Economic Hard Times Are Here to Stay• Unprecedented reductions in education funding• Economic indicators suggest 2-3 more years of
financial doldrums• Budget reductions are inevitable – for charter
schools and their sponsoring agencies• Nobody will escape the wrath
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Budget Reductions
Plan for the Worst, Hope for the Best• Review priorities & commitments
• Update MYFP• Make adjustments now, don’t wait
• Savings have a multiplier effect• Match expenditures to projected funding levels
• Implement new plan ASAP
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Budget Reductions
Develop list of reductions that exceeds your reduction target …… and then prioritize
• Board authorization to implement list by priority• Avoids necessity of constant, never-ending budget cutting sessions
• Revisit priority at budget reporting intervals and as information changes• Budget adoption, interim reports, year-end closing, audit report
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Budget Reductions
Involve Stakeholders
• Need their support, buy-in• Significantly increases opportunity for success
• Minimizes political infighting• But expect some and plan accordingly; it’s not entirely
avoidable
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Budget Monitoring
Enrollment, ADA and Staffing• Update projections monthly as actual counts are taken
• Budget adjustments should be implemented
immediately if actual data indicates a material difference from the projected amounts
• Mid-year staffing adjustments may also be necessary to prevent fiscal distress as a result of overstaffing
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Budget Monitoring, cont.
Budget Overages• Identify overages
• Actual amounts that exceed budget • “Hard-stop” on purchase orders that exceed budget• Use position control system to prevent overspending of
budgets• Overages can still occur
• Modify the budget when overages occur• Present budget modifications monthly
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Multiyear Financial Projections
Education Code section 47604.32 identifies the duties of a charter authorizing entity
• Charter authorizing entity must monitor the fiscal condition of charter schools
A budget and a multiyear financial projection (MYFP) are integral information for the oversight function• 2-5 years after budget year
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Multiyear Financial Projections, cont.Any forecast has inherent limitations
• Estimates of: • enrollment trends• cost-of-living increases• projected deferrals• forecasts of costs for utilities, fuel and other consumables• local, state and national economic conditions
MYFP = trend, not prediction of exact numbers • Updated at each interim financial reporting period
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Multiyear Financial Projections, cont.
Projection Tools• Spreadsheet programs lend themselves very well to
financial analytics• Be careful when using a spreadsheet file developed by
a third party• The risk for error can increase• Prove it works before relying on it!
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Multiyear Financial Projections, cont.
Projection Tools• Financial software programs may contain financial
projection analysis • These programs would be better suited for the
development of the MYFP • Source data is found within the same program• Reduces data-transfer errors
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Multiyear Financial Projections, cont.
MYFP Focus• Focus of MYFP
• meet required reserve for economic uncertainty• positive unappropriated fund balance
• Deficit spending trends? Must:• increase revenue• decrease expenditures• or both
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Multiyear Financial Projections, cont.
MYFP Methodology - Base Year• Begins with base year of data
• Current year budget • Historical data may also be useful
• Identify trends that would help evaluate the base year data
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Multiyear Financial Projections, cont.
Assumptions• A basic list:
• Beginning fund balance• Ending fund balance of the base year budget
• Revenues:• Enrollment and related ADA• Cost-of-living adjustments for general purpose and categorical
block grants and categorically funded program revenues• Competitive grant funding details• Flexibility transfers/ending balance sweeps
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Multiyear Financial Projections, cont.
Assumptions• Expenditures:
• Staffing allocation factors• Cost-of-living adjustments for staff• Average salary schedule step and column movement • Increases for contracted health and welfare costs• Increases in statutory benefit rates• CPI for operating costs, such as utilities and insurance• Indirect cost rate
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Multiyear Financial Projections, cont.
• Factors derived from the above assumptions are then applied to the base year data• at the object code• at the resource level
• Yields projection year data• This process would be repeated for each year of the
MYFP
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Multiyear Financial Projections, cont.
A sample multiyear financial projection is included with the binder materials.
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Revenue Enhancement
Student attendance incentives• Increase attendance rates = increased funding
• Offer rewards/prizes to students for:• Best attendance rate• Most improved attendance rate
• Use donated funds to fund prizes/rewards
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Revenue Enhancement
School calendars • Evaluate daily student attendance patterns
• Identify timeframes where attendance is low• Adjust school calendar accordingly
• P2 reporting period is basis for ADA funding• Eliminate days that “drag down” P2 ADA
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Revenue Enhancement
Categorical programs - outside the block grant• Apply
• Funding could complement/support existing programs• Funding could provide for new programs
• Understand all compliance requirements• Don’t be caught by surprise – could be an expensive
lesson• Charge maximum indirect costs – but no more!
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Revenue Enhancement
Grants• Apply….but:
• Be wary of match requirements!• Can create financial burden if not properly understood
• Key Questions• What programs can we fund with this grant?• Can we fund this program once the grant expires?• Will this grant fund my cost increases over time and my
indirect costs?
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Revenue Enhancement
Donations• Make sure it’s a donation, not a fee• Identify how the donation will be utilized when
collected• Donor should always know how their donations
are used• Do not use donations to fund ongoing programs
• Allocate as though they are one-time funds
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Revenue Enhancement
Indirect Costs• That portion of costs associated with the overhead of
operating a charter school• Every resource contributes to the need for indirect
costs• Thus, every resource should be charged
• Each resource has specific limitations on indirect cost charges• See CDE website for more info
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Expenditure Control
• Compensation and Staffing Costs• Non-Compensation Expenditure Controls• Contributions to Restricted Programs
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Compensation
Largest portion of budget• Average = 84% statewide, 2007-08
• Salaries = 65%, Benefits = 19%• Components of increased cost:
• Salary schedule increases/bonuses• Step and column salary schedule movement• Benefit rate increases (statutory)• Benefit program changes (contracted)
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Compensation
Know Your Compensation Data• Cost of 1% increase for staff• Statutory %’s vs. contracted benefit components• Relationship of benefits % increase to cost of 1%
• i.e., does 10% benefits increase = 1%? 2%?• Benefits to salary % for average salary
• Certificated, classified and management• With and without contracted benefits
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CompensationIdentify Available Dollars• Available new revenue dollars
• COLA, growth• Less increased fixed costs
• Step and column salary schedule movement• Statutory benefit rate increases, utilities, insurance• Increased staffing needs
• Less discretionary allocations• New/expanded/restored programs• Other board-established priorities
• Equals amount available for compensation
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Compensation
Do Not Overcommit• Total compensation increase should always be
<= available dollars• Work in dollars, not percentages• Match ongoing dollars with ongoing
compensation increases• Use one-time dollars for one-time compensation
• e.g., bonuses
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Compensation
Desperate Fiscal Climate• Traditional budget reduction approaches may not be sufficient• Creative solutions may be needed to stay afloat
• Consider:• Compensation deferrals
• Can’t pay now, but may be able to later• Compensation rollbacks
• New hires compensated differently than existing staff
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Compensation - Statutory Benefits
Workers Compensation• Rate increases ready to spike!
• Consider purchasing jointly with other public school agencies• JPAs
• Implement cost control programs• Return to Work, Designated Doctor
• Show an interest in the injured worker
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Compensation - Contracted Benefits
Health & Welfare• Health care reform may not provide timely solutions
• Increase purchasing power• Join a JPA
• Offer HMOs, Health Savings Accounts (HSAs)• Review benefit caps on premiums, co-pays,
deductibles• Validate dependent enrollments
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Compensation - Contracted Benefits
Retiree Health & Welfare Benefits• Huge unfunded liability across the state
• If not offered, be careful before committing• If offered, consider:
• Limiting eligibility to retiree-only• Limiting coverage to “gap” between retirement and
Medicare• Capping charter schools contribution to premium
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Staffing Costs
Staff to meet program needs of charter school• But no more• Overstaffing - and unfunded compensation agreements
- are largest components of financial failures!• Consider options before creating permanent positions
• Use substitutes/extra duty/overtime• Contract out
• Short-term cost < permanent cost
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Non-Compensation Expenditure Controls
Funding cuts hit non-compensation budgets hard• More important than ever to get “bang for your buck”
• Utilize purchasing co-ops• Tighten controls around purchasing processes
• Credit cards – tighten access• Travel costs – getting best rates?• Revolving checking accounts – limit use
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Non-Compensation Expenditure Controls
• Use purchase requisitions/purchase orders• Reduce unauthorized purchasing
• Institute controls around significant purchases• Multiple approvals for large-dollar purchases
• Conduct inspections of classrooms, facilities and grounds• Look for waste, exposure to liability
• Reduce number of cell phones
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Non-Compensation Expenditure Controls
• Postpone/rethink capital equipment purchases• Buy used vs. new• Lease vs. purchase• Repair vs. replace• Seek donations/grants
• Provide incentives for good behavior• Allocate portion of utility/copier/printer savings to
school/office budget
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Contributions to Restricted Programs
Restricted programs may require contributions from unrestricted funding sources• Typical programs:
• Special Education• Transportation• Class Size Reduction
• Manage contributions• Limit contributions to amount that is necessary, but no more• If contribution occurs, investigate• Modify to limit contribution
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Contributions to Restricted Programs
Grants May Also Require Contributions• May require matching in cash or in-kind
• Understand commitment before submitting application• May not pay for all your cost increases over multiple
years, for example:• compensation increases• changes in indirect cost rates
• Write language into grant to allow for these
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Class Fees, Deposits and Other Charges
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Free School System
• California Constitution provides for a free school system
• Since 1874, the California Supreme Court has interpreted this to mean that this entitles students to be educated at the public’s expense.
• Title 5, California Code of Regulations, Section 350, specifically states:“A pupil enrolled in a school shall not be required to pay any fee, deposit, or other charge not specifically authorized by law.”
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Non-Allowable Fees• Public schools, including charter schools, cannot levy
fees as a condition for participation in any class, whether elective or compulsory. This includes:
• Security deposits for locks, lockers, books, class apparatus, musical instruments, uniforms or other equipment.
• Fees for participation in either curricular or extra-curricular activities.
• All supplies, both necessary and supplemental, must be provided free of charge whenever a particular curricular or extracurricular program is adopted.
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Non-Allowable Fees, cont.
• Gym or Physical Education Clothes• EC Section 49066 states that “No grade of a pupil
participating in a physical education class may be adversely affected due to the fact that the pupil does not wear standardized physical education apparel where the failure to wear such apparel arises from circumstances beyond the control of the pupil,” such as lack of sufficient funds.
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Non-Allowable Fees, cont.
• CDE has stated the position that schools may require students to purchase their own gym clothes of a district specified design and color so long as the design and color are of a type sold for general wear outside of school. Once the required gym uniforms become specialized in terms of logos, school name or other similar characteristics not found on clothing for general use outside of school, they are considered school supplies and the district must provide the uniforms free of charge.
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Allowable Fees
• The following fees can be levied based on the Education Code:• Transportation to and from school• Transportation to places of summer employment• Charges for food, limited by the free and reduced program• Insurance for field trips• Lost or damaged books or other district supplies• Direct cost of materials for property the student has fabricated in
class for their own use (if board policy in place)
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Allowable Fees, cont.
• Fees for school camp programs (i.e. outdoor science camp). The fee cannot be mandatory.
• Fees for field trips and excursions may be charged in connection with courses of instruction or school-related social, educational, cultural, athletic, or school band activities. The fee cannot be mandatory.
• Optional fingerprinting program for kindergarten or newly enrolled students, if offered.
• Actual cost of duplication of public records or student records.• Charges for medical and accident insurance for athletic team
members, except for those members who cannot afford to pay.
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Gift of Public Funds
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Gift of Public Funds
• California Constitution, Article 16, section 6 addresses the subject:
• Prohibits making any gift of public money to any individual (including public employees), corporation, or other government agency.
• “ ... the Legislature shall have no ... power to make any gift, or authorize the making of any gift, of any public money or thing of value to any individual … whatever …”
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Gift of Public Funds, cont.
• Expenditures of school funds must be for a direct and primary public purpose to avoid being a gift. • Expenditures that most directly and tangibly benefit students’
education are more likely justified.• Must be within the scope of a school entity’s jurisdiction and
purpose.• The Governing Board must determine that the expenditure will
benefit the education of its students. • Expenditures driven by personal motives are not justified even
if they have been a long-standing local custom or are based on benevolent feelings.
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Gift of Public Funds, cont.
• Expenses CANNOT be considered a gift of public funds• Must have a direct or substantial purpose• Misappropriation of public funds is considered a
criminal act, with no monetary limit specified• Better to be safe than sorry
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Are gifts allowable?
• Not allowable, even if small in amount• Many think that “de minimus” gifts, those of trivial or little
value, would be okay (under $20/person)• Most courts would disagree
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Are Awards Allowed?
• Authorized by E.C. 44015• To employees for exceptional contributions / to students for
excellence• Board required to adopt rules and regulations about
awards• if no policy or regulations, no awards allowed
• Can’t exceed $200 unless in board policy• Awards to community members not considered authorized• Birthdays, weddings, funerals and holidays not considered
an award
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Are Awards Allowed?, cont.
• Awards to employee allowed if they:• Propose procedures or ideas that are adopted and
result in eliminating or reducing district expenditures or improving operations
• Perform special acts or special services in the public interest
• Make exceptional contributions to the efficiency, economy or other improvement in operations of the district
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Is Employee Clothing/Attire Allowed?
• No specific statutory or case authorizing such expense• Could definitely be considered a gift of public funds
• Not allowable unless required to perform his or her duties as a coach, club advisor, etc. or if considered an “award” under E.C. 44015
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Are Employee Appreciation Meals Allowed?
• Appreciation meals do not qualify as awards• Attorney General says not “actual and necessary” per E.C. 44032• Don’t provide a direct and/or substantial purpose -- so
would be a gift of public funds
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Good Business Practices to have in place:
• Establish board policy and administrative regulations on what is considered allowable/unallowable
• Establish procedures to follow if questions arise• Set parameters for determining appropriateness• Assign specific employee in the business office to provide
assistance• Provide annual training
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Overview of Funding Sources
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Funding Sources
Topics:• Legislative Intent• Funding Mechanisms• Block Grants• Categorical Programs• Local Resources• Other Topics• Facilities
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Legislative Intent
Charter Funding per Pupil =
District Funding Per Pupil
• Serving a similar student population• Using a simple model
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Funding Mechanism - Direct or Local Funding
Election• Direct funded = from the state• Locally funded = through chartering authority Election made annually • Charter Schools Information Sheet and
Funding Survey (“Survey”)
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Direct or Local Funding, cont.
Direct Funded• Funds deposited directly to county treasury
• In name of charter school
Local Funded• Funds deposited directly to county treasury in name of
sponsoring LEA• LEA must then apportion to charter school
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Direct or Local Funding, cont.
Applies to:• Charter school eligible for block grant funding model
• charter general-purpose entitlements • categorical block grant • other state and federal categorical aid• lottery funds
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Direct or Local Funding, cont.
Does not apply to:• Certain all-charter districts• County Office of Education authorized schools
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Block Grants
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General Purpose Entitlement
Largest source of unrestricted charter school revenue
Funded on current year P2 ADA • no protection for declining enrollment
2009-10 funding reduced by 18.355% deficit and one-time $250 per pupil reduction
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General Purpose Entitlement
Funded at the statewide average amount of general-purpose funding per unit of ADA received by school districts at four different grade levels: • K-3• 4-6• 7-8• 9-12
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General Purpose Entitlement
Grades K-3 4-6 7-8 9-12
2008-09 General Purpose $5,455 $5,538 $5,698 $6,611
2009-10 General Purpose $4,778 $4,855 $5,003 $5,845
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General Purpose Entitlement, cont.
Funded by a combination of: • state aid• local property taxes (“in lieu of property tax”)
In lieu of property tax:• property tax dollar amount per ADA of the sponsoring
LEA • times the charter school’s total ADA
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In Lieu of Property Tax
Payments from the charter school’s sponsoring LEA • In lieu of the charter school’s share of the LEA’s local
property taxes
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In Lieu of Property Tax, cont.The “sponsoring local educational agency” is defined as:• District-approved charter
• Sponsoring district• District-denied charter
• If COE approves, then sponsoring district• County-office approved charter
• Sponsoring LEA is county office• SBE-approved charter
• Any LEA that agrees to be the sponsor, or if none,• The LEA that denied the charter
• County office-approved county community school charter• For students who are referred by parental request pursuant to EC Section
1981(b), the sponsoring LEA is the district of residence of each pupil in the school
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In Lieu of Property Tax, cont.
The annual amount is the lesser of:• Property taxes per ADA • Multiplied by the charter school’s ADAOR• The charter school’s general purpose entitlement
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In Lieu of Property Tax, cont.
Transfers are to be made monthly no later than the 15th of each month
• August through February• Actual property taxes of prior year• Actual P2 ADA of prior year
• March through June• Estimated property taxes of current year • Actual current year P1 ADA• Less amounts transferred August through February
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In Lieu of Property Tax – Apportionment Schedule
August 6%
September 12%
October 8%
November 8%
December 8%
January 8%
February 8%
March 1/3
April 1/6
May 1/6
June 1/6
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In Lieu of Property Tax, cont.
• July = settle-up month• Actual property taxes of prior year • Actual P2 ADA of prior year• Less amounts transferred August through June
• February • Final adjustments to the prior year• In conjunction with the final reconciliation of annual
apportionments to schools
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In Lieu of Property Tax, cont.
For in lieu taxes, a basic aid school district pays either:
• the district’s average property taxes per ADA, or • the charter general purpose block grant per ADA
• whichever is less
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Categorical Block Grant
• Unrestricted funds • Consolidated from individual restricted categorical
programs• Not eligible to apply separately for these programs
• See handout for list
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Categorical Block Grant, cont.
Funding level:• Based on the programs that comprise the block
grant• $423 per ADA for 2008-09 (after deficit)• $401 per ADA for 2009-10 (after deficit)
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Categorical Block Grant, cont.
Programs included in the categorical block grant include: • Any state categorical program that is supported with funds that count toward
meeting the Proposition 98 guarantee, and• Meet one of the criteria described below:
• Program is named in Education Code Section 47634(a) as being in the block grant
• Program was established on or after July 1, 1999, and statute does not expressly permit or require charter schools to apply separately to participate in the program
• Only those funds for “included” programs that are allocated directly to school districts are incorporated in the block grant • Program funds that are allocated to other education agencies, for example,
county offices, are not incorporated and distributed in the block grant
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Categorical Programs
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Categorical Programs - State
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Categorical Programs
Programs excluded from the categorical block grant:• To the extent they are not listed in Education Code Section
47634(a), and • Meet one of the following program categories:
• Programs that charter schools may apply for separately• Programs for which participation by charter schools is explicitly
mandated by statute, for example:• the state’s STAR testing program
• Programs that are funded with money that does not count toward meeting the Proposition 98 guarantee, for example:• state bond-funded programs• federally funded programs
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Categorical Programs
Programs excluded from the categorical block grant (cont’d)• Other programs that are excluded by name or category in statute,
including: • Special Education programs• Court Ordered and Voluntary Desegregation programs, and successor
programs • Lottery funds • Economic Impact Aid program • Programs that support or are provided in lieu of capital expenses, for
example:• school construction and modernization programs• year-round school grant• deferred maintenance programs
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Categorical Programs
To the extent they are eligible:
• Locally funded charter schools may apply through their chartering agencies
• direct-funded charter schools may apply directly to the appropriate state or federal agency
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Categorical Program Flexibility
• 2009-10 budget provides flexibility options for categorical programs• Three tiers – I, II & III
• I – no flex, no cuts
• II = no flex, 19% cut (over two years ended 2009-10)
• III = flex, 19% cut
• See handout for more information
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Categorical Program Flexibility
Balances must be kept in: • Special Education• Child Nutrition• Child Development• Economic Impact Aid (charters excluded – EIA is unrestricted)• QEIA• English Learner Acquisition Language Professional Development
Program
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Categorical Program Flexibility
Education trailer bill clarifies that 2007-08 will be used as base year for calculating funding for the following Tier III programs:• 9th Grade Class-Size Reduction• Adult Education• Regional Occupational Centers/Programs• Supplemental Instruction• California School Age Families Education (Cal-SAFE)• Community Day School (nonmandatory only)• Peer Assistance and Review (PAR)• Advanced Placement Fee Waiver Program
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K-3 Class Size Reduction
Revised CSR Graduated Penalties for 2008-09 to 2011-12
Up to 20.44 = No penalty20.45 to 21.44 = 5% penalty21.45 to 22.44 = 10% penalty22.45 to 22.94 = 15% penalty22.95 to 24.94 = 20% penalty24.95 or more = 30% penalty
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K-3 Class Size Reduction
• LEAs may take advantage of the K-3 CSR flexibility, but may not receive funding for more classrooms than were applied for as of January 31, 2009
• Funding for K-3 CSR continues to be based on a classroom-by-classroom average daily enrollment calculation (daily average from the beginning of school through April 15)
• Funding is not based on the amount received in 2008-09• An LEA may add or subtract grade levels that participate in K-3 CSR
year-to-year and school-to-school, but it must continue to abide by grade level implementation priorities—Grade 1 must be implemented, then Grade 2, followed by Grade 3 or kindergarten
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K-3 Class Size Reduction
Penalty has two levels
• For classes more than 20.44 students, the penalty is imposed resulting in LEAs retaining from 95% down to 70% of the full incentive funding of $1,071 for Option 1 and $535 for Option 2
• K-3 CSR incentive funding per classroom is limited to 20 students• This means that a school that has a classroom with 25 students
would receive 70% of the funding for only 20 of the students, not for 25 students
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In Lieu of Economic Impact Aid (EIA)
• Funding to support additional programs and services for English learners (EL), and
• Compensatory education services for educationally disadvantaged students (ED)• Block-grant funded charter school EIA funding = unrestricted
supplement to Categorical Block Grant• Spend EIA funds for any purpose• EIA funding rate = average per-pupil EIA funding provided to school
districts
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In Lieu of Economic Impact Aid (EIA), cont.
• Data for this funding is collected via the CBEDs and R30-LC
• Prior year ED counts = basis for EIA funding for continuing charter schools
• New charter schools will continue to receive funding in their first year of operation based on current year counts
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In Lieu of Economic Impact Aid (EIA), cont.
All-charter districts funded through revenue limit receive EIA funding through special purpose apportionment• Their EIA pupil counts and funding will be determined
through the same formula• But their ED pupil counts will be based on their Title I
formula child counts • Title I counts are almost exclusively made up of census
counts of pupils residing with families whose income is at or below the federal poverty level
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Special Education
Statewide special education funding model (AB 602)
• Combines funds from several different sources:• State• Federal• Local property taxes
• SELPAs• Confederations of districts and counties joined together to more easily
develop the programs and services necessary to provide full educational opportunities to students with disabilities
• Special education funding• Generated by the total ADA reported by districts and combined at the
SELPA level
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Special Education, cont.
For special education purposes:• Education Code sections 47640 through 47647 assume
that each charter school is a public school of the LEA that granted its charter• Unless the charter school takes the steps necessary to be
considered an LEA in the SELPA• Charter schools that are deemed public schools of the
LEA that granted their charters generate special education revenue by reporting ADA
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Special Education, cont.
The LEA that granted the charter is responsible for: • ensuring that all students with disabilities enrolled in
the charter school receive specialized instruction and related services
• in a manner that complies with all provisions of federal law
• regardless of the student’s district of residence
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Special Education, cont.
Education Code Section 47646 requires LEAs to provide charter schools with:
• An “equitable” share of funds or services• or a combination of both
• Support for the educational needs of students with disabilities enrolled in the charter school
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Special Education, cont.
“Equitable” will depend on agreements reached by each LEA and charter school• Special education funding does not cover the total costs of
special education services• Therefore, as a starting point for reaching agreement, charter
schools should be assigned a level of encroachment equal to that experienced by the district
• Adjusted based on estimates of disproportionately higher or lower special education costs that are likely to be incurred by the charter school
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Special Education, cont.
A charter school that does not want to receive special education funding and services through a district can be deemed an LEA for special education purposes
• It must apply for admission to a SELPA as an LEA• The process for securing participation in a SELPA as an LEA may differ
from SELPA to SELPA• A charter school that applies for admission as an LEA cannot be treated
differently from other districts based on its status as a charter school• Charter schools may also apply to the SBE for approval as a new
SELPA, in conjunction with other charter schools or districts
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Special Education, cont.
A charter school that is deemed an LEA will: • receive special education funds through its SELPA, as
determined by the SELPA’s allocation plan• participate in SELPA governance as an LEA, consistent with
the policy-making process described in its SELPA’s local plan• assume responsibility for ensuring that all students with
disabilities enrolled in the charter school receive special education and related services in a manner that complies with federal law
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Special Education, cont.
Education Code Section 47641 (c) provides that: • a charter school that has been granted a charter by the State
Board of Education, and for which the board has delegated its supervisorial and oversight responsibilities, shall be deemed a public school of the LEA to which the board has delegated its supervisorial and oversight responsibilities
Education Code Section 47641 (d) provides that: • a charter school that has been granted a charter by the State
Board of Education, and for which the board has not delegated its supervisorial and oversight responsibilities, may not be deemed a LEA unless the charter school applies for and is granted such status with a SELPA
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Lottery
Education Code Section 47638 provides that each charter school shall be deemed a school district for purposes of receiving lottery funds, regardless of funding mechanisms:
• funded under the block grant funding model or through the revenue limit
• local or direct funding • As a result, lottery funds will be calculated independently for
each charter school• These funds will be deposited in the appropriate account of
the charter school
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Lottery, cont.
Throughout the year, the allocation of lottery funds is based on estimated annual ADA for that year• An estimate is necessary because actual ADA is not certified until
a few months after the close of the year• The estimate is based on prior year ADA
Because new charter schools - which are not conversion schools - have no prior year ADA, lottery funds will first be received by these charter schools after the close of the first year of operation• However, in the second year of operation, these charter schools
will receive their first and second year entitlements
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Categorical Programs - Federal
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No Child Left Behind (NCLB) Act
NCLB provides federal funding to LEAs for a variety of programs
• Direct-funded charter schools must apply for NCLB funding on its own behalf
• Locally funded charter school may receive funding for NCLB programs through its chartering authority
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No Child Left Behind (NCLB) Act, cont.
LEA Plans• Direct-funded charter school must have an approved
LEA plan• Submit a plan for review to the CDE• The LEA Plan describes how the LEA will use NCLB
program funds
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No Child Left Behind (NCLB) Act, cont.
CDE has two plan templates• Help schools ensure that their plan meets applicable
reporting requirements• Both are located on CDE’s Web page at
www.cde.ca.gov/nclb/sr/le • Many charter school administrators use a template
developed for single school districts• provides better opportunity to develop comprehensive
plan for focus on student achievement
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No Child Left Behind (NCLB) Act, cont.
Consolidated Application• Direct-funded charter schools must also complete a
Consolidated Application (ConApp) each year• Part I must be submitted in June of each year• Part II must be submitted each January
• New charter schools should submit both Part I and Part II of the ConApp at the same time
• The application is available on CDE’s Web page at www.cde.ca.gov/fg/aa/co/index.asp
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No Child Left Behind (NCLB) Act, cont.Federal and state categorical program funds administered through the ConApp:
California School Age Families Education (Cal SAFE)Middle and High School Supplemental School Counseling ProgramPeer Assistance and Review (PAR)School Safety & Violence Prevention ActCalifornia High School Exit Exam (CAHSEE)Title I, Neglected or DelinquentTitle I, Part A, Basic GrantTitle II, Part A, Teacher & Principal Training & RecruitingTitle III, LEP StudentsTitle IV, Part A, Safe & Drug-Free Schools & CommunitiesTitle VI, Part B, Rural Education AchievementTobacco-Use Prevention Education
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No Child Left Behind (NCLB) Act, cont.
SBx3 4 2008 Budget Act Changes (Flexibility)• Education Code Section 42605 authorizes complete flexibility in
use of funds appropriated in 39 budget act items• For 2008-09 through 2012-13, charter schools may use funds
from these 39 items for any educational purpose• Funds are unrestricted• Program or funding requirements are not in effect
• Five programs from the ConApp are specifically listed in the flexibility provision:
California School Age Families Education (Cal SAFE)Middle and High School Supplemental School Counseling
ProgramPeer Assistance and Review (PAR)School Safety & Violence Prevention ActCalifornia High School Exit Exam (CAHSEE)
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No Child Left Behind (NCLB) Act, cont.
• Since these programs are specifically listed in the flexibility provision, there is no need to apply for funding or report the results of these programs
• Legal assurances for these programs have been removed
• LEAs will automatically receive funding if they previously participated in these programs
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American Recovery and Reinvestment Act
The Federal American Recovery and Reinvestment Act of 2009 (ARRA) was signed into law in February 2009• This legislation has provided significant one-time funds to:
• Save jobs
• Stimulate the economy
• Improve academic outcomes and support school reform
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American Recovery and Reinvestment Act, cont.
Programs funded by ARRA include (bold indicates those with greatest funding impact):
• Education & Human Resources Directorate, National Science Foundation• Child Nutrition Equipment Program • Child Care and Development Block Grants• Head Start and Early Head Start• Elementary and Secondary Education Act• Title I (Education for Disadvantaged Students)• School Improvement Grants• Impact Aid Construction• Enhancing Education Through Technology (EETT) • Education for Homeless Children and Youth • Statewide Data Systems• Teacher Incentive Fund• Teacher Quality Enhancement, State Grants• Individuals with Disabilities Education Act• Special Education, Part B, 611 ( Ages 3 – 21)• Special Education, Part B, 619 (Ages 3 – 5) • Special Education, Part C (Birth – 2)• State Fiscal Stabilization Fund (SFSF)• Qualified Zone Academy Bond Program (QZAB)• Qualified School Construction Bonds (QSCB)
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American Recovery and Reinvestment Act
SFSF
• State has distributed $2.5 billion of the anticipated $3.2 billion for K-12 education
• Provided based on the 2008-09 level of reductions to school district revenue limits and categorical programs
• Funds may be used for any ESEA purpose
• Method used to allocate remaining funds will depend on resolution of QEIA funding issue
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American Recovery and Reinvestment Act
Title I• USDE accelerated next payment to states from end of
September to early September
• CDE has submitted nine waiver requests associated with Title I
• Set asides for Program Improvement schools and districts,15% carryover
• All LEAs receiving funds must report the per-pupil expenditures by site to CDE by December 1, 2009
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American Recovery and Reinvestment Act
IDEA• One-time money (as are all ARRA funds)
• May be difficult to find new one-time uses in Special Education
• If ongoing, increases MOE• Opportunity to offset encroachment with up to 50% of the
new funding• Must meet all program compliance requirements• “Freed up” local general fund dollars must be directed to
activities allowed under NCLB
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Public Charter Schools Grant Program
Federal funds for charter school development in areas of high need
• Two areas:• charter school creation• best practices dissemination
• Primary focus• Create high quality charter schools that will provide
public school choice to students in attendance areas of chronically low performing traditional public schools
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Public Charter Schools Grant Program, cont.• Planning and implementation grants
• awarded to newly established or conversion charter schools for the purpose of supporting the final planning and initial operations of the charter school
• Grant awards are made year-round• can be awarded once a school is approved by a charter authorizing
entity• Preference:
• serve students whose home attendance area contains a traditional public school that is in Program Improvement (PI) Years 3, 4, or 5, and has an Academic Performance Index (API) state decile rank of 1 or 2
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Public Charter Schools Grant Program, cont.
Maximum award: • $250,000 for:
• charter schools that are not in PI Years 3, 4, or 5, and• propose to serve 50-99 students
• Up to $600,000 for: • charter schools in PI Years 3, 4, or 5 with API ranks of
1 or 2, and • propose to serve 100 students or more
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Public Charter Schools Grant Program, cont.
Dissemination grant• Competitive basis • Disseminate best practices likely to:
• significantly improve academic achievement, and• reduce achievement gaps
• Beneficiaries of the program are required to include charter and non-charter schools
• The PCSGP awards dissemination grants once every three years
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Local Resources
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Donations
Donation requests can be appropriate if:• Provided without any expectations on the part of donor• Does not equate to a “fee”
• Do not place in separate bank account• Out of sight of sponsoring LEA
• Consider setting up a foundation to receive donations
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Grants
Grants can be a good source of supplementary income
• But be wary of:• Matching requirements• Restrictions on charging charter school increased costs to grant funds• Limits on indirect costs charged to the grant by the charter school
Grant Application• Understand how the charter school will sustain grant-funded
programs once the grant has expired
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Other Topics
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New Charter Schools
Each new school, including new conversion charter schools, must make a funding method election• Funding for non-block grant programs is based on prior-
year enrollment or requires a separate application process• new charter school may not be able to access these funds
in a timely manner• CDE encourages funding locally through the district in the
first year of operation
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New Charter Schools, cont.
A new charter school must commence instruction between July 1 and September 30 to be eligible for any state apportionment in the fiscal year
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Special Apportionment for Newly Operational Charter Schools
Start-up charter schools opening by September 30• May be eligible to receive an advance apportionment • First payment in late September
• 34% of state aid and categorical block grant based on estimated P2 ADA projections
• per Information Sheet and Funding Survey • Second payment in late November
• 58% of the recalculated state aid and categorical block grant• based on ADA reported from first 20 days of operation • minus the amount paid in the first payment
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Special Apportionment for New Grade Level Expansion
Special advance apportionment for adding a new grade level• Beginning with 2nd or later year of operation• Based on:
• grade level ADA projections from the charter school’s survey, and• “New Grade Level Expansion, Charter School Advance
Apportionment, 20-Day Actual Certification of District Charter School”
• ADA funded for a new grade level• shall not exceed the portion of the certified P2 ADA for the prior
year attributable to the pupils in the highest grade served by the charter school
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Special Apportionment for New Grade Level Expansion, cont.
Continuing charter schools significant expansion (25% or more) • Submit estimated enrollment for determining federal entitlements
• Advance federal funding based on estimated counts
• adjusted to actual counts that are reported to the CDE
• Any funds overpaid will be recaptured• through invoice process or reduced from a future apportionment
• Locally funded charter schools• notification must be provided to the authorizing entity at least 120 days
before the charter school is scheduled to significantly expand its enrollment
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All-Charter Districts
EC Section 47664 • Allows all-charter school districts option of being funded via the block grant
funding model • Election is irrevocable• If charter schools are funded pursuant to the block grant prior to the
district converting all of its schools to charter status, the district may then elect to be funded under the revenue limit calculation• Only option where the election to be block grant funded can be
changed• Regardless of funding model, all schools in the school district must be
funded under the same funding method
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All-Charter Districts, cont.
Funding for all-charter school districts electing the revenue limit can be limited• Education Code Section 47664
• provides that ADA increases resulting from pupils who reside outside of the district will be funded at the lesser of:
• the statewide average base revenue limit per ADA for districts of similar type, or
• the district's own base revenue limit per ADA • Increases in ADA shall be measured relative to:
• the 1998-99 fiscal year, or • the fiscal year in which all schools in the district were converted to
charter schools• whichever fiscal year is later
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Declining Enrollment
Education Code Section 47661 • Requires sponsoring school district to calculate
declining enrollment independent of enrollment changes in the charter school• A district will not receive declining enrollment funding
as a result of a decline in enrollment due to pupils who change attendance • from a district non-charter school to a district charter
school
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Basic Aid District Charter Schools
A charter school sponsored by a basic aid district will receive in lieu property taxes capped at the charter school block grant entitlement
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Basic Aid District Charter Schools, cont.
Education Code Section 47663 provides that if:• a charter school pupil resides in a district other than a basic
aid district, and • the pupil attends a charter school in a district other than his
or her district of residence, and • that district of attendance is a basic aid district, then:• the district of attendance will receive from the state an
amount equal to 70% of the revenue limit of the district of residence
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County Office of Education Approved Charters
A charter school approved by a county office after denial by a school district may be funded pursuant to the block grant model• However, the funding model cannot be used by county office of
education charter schools for county office programs with one exception:• the model must apply to any charter school pupil attending a community
school at the request of the parent per Education Code Section1981(b) • County office authorized block grant funded charter schools
may choose direct or local funding
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Classroom/nonclassroom Based Instruction and Funding Determinations
SB 740 requires charter schools to seek a funding determination from SBE before they can receive apportionment funding for nonclassroom based instruction attendance• Required of all charter schools whose enrollment:
• is not under the immediate supervision of an employee of the charter school at a school site
• exceeds 20% of the school’s ADA at P-2 • Failure to submit a funding determination will result in loss of
funding for the charter school’s nonclassroom-based programs
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Classroom/nonclassroom Based Instruction and Funding Determinations, cont.
SBE regulations define classroom-based instruction as occurring when all of the following four conditions are met: • Pupils are engaged in education activities required of those pupils
• under the immediate supervision and control of an employee of the charter school who is authorized to provide instruction to the pupils
• Pupils are in attendance at the school site at least 80% of the instructional time required
• Charter school facility is used principally for classroom instruction • At least 80% of the annual instructional minutes offered at the charter
school are at the school site
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Classroom/nonclassroom Based Instruction and Funding Determinations, cont.
Regulations define “at the school site” as satisfied if the facility meets any of the following:• Facility is owned, rented, or leased by the charter school
principally for classroom instruction • Facility is provided to the charter school by a school district
pursuant to EC Section 47614 (Prop 39) principally for classroom instruction
• Facility is provided to the charter school free of charge principally for classroom instruction pursuant to a written agreement
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Classroom/nonclassroom Based Instruction and Funding Determinations, cont.
Any charter school that does not meet: • all of the requirements for classroom-based instruction,
and • at least one of the school site conditions is considered to offer nonclassroom-based instruction andmust submit a determination of funding request form
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Classroom/nonclassroom Based Instruction and Funding Determinations, cont.
Funding Determination forms for new schools in their first year of operation are due on or before December 1
Funding Determination forms for continuing schools are due on or before February 1
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Annual Information Sheet and Funding Survey
Each charter school must complete the “Charter Schools Annual Information Sheet and Funding Survey” form each year • Survey will be used to update general information on
each charter school• Funding information will be used as the basis for:
• advance apportionment of the funding for new schools• schools that are changing their funding selection for the
current fiscal year
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Annual Information Sheet and Funding Survey, cont.
Continuing schools that are not changing their fundingselection for the current fiscal year:
• Need only verify the accuracy of the information on the pre-populated form and make any necessary changes, additions and deletions
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Facility Funding
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Facility Funding
Charter School Facility Grant Program• SB 740, Education Code Section 47614.5 • Provides assistance with facilities rent and lease
expenditures for charter schools that meet eligibility criteria
• Reimbursement for facilities rent and lease costs up to $750 per ADA • But no more than 75% of total annual facilities rent
and lease costs
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Facility Funding, cont.
• If there are insufficient funds to reimburse all eligible charter schools at the maximum level, the funding provided to each eligible school will be reduced on a pro-rata basis
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Facility Funding, cont.
To be eligible for reimbursement, the charter school must:• Have 70% or more free and reduced meal eligibility, or • be geographically located within the attendance area
of a public elementary school that meets this criteria Charter schools are ineligible if they:
• occupy existing school district or county office of education facilities that are reasonably equivalent
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Facility Funding, cont.
Eligibility must be established annually• Multi-site charters must submit a separate application
for each site for which they are seeking reimbursement• Determined by Free and Reduced Price Meals data on
file at CDE Reimbursements for 2009-10 will be paid in 2009-10
• Paid in arrears in prior yearsAwards for the 2009-10 year will be announced in October 2009
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Facility Funding, cont.
Charter Schools Facilities Program • In 2002, AB 14 established the Charter School Facilities
Program (CSFP) pilot program to provide charter schools with funding to construct new facilities
• Proposition 47 added $100 million in bond funding• Proposition 55 provided an additional $300 million• Proposition 1D provided an additional $500 million• 50/50 matching program
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Facility Funding, cont.
• The CSFP provides a preliminary apportionment (reservation of funds) for• construction of new facilities and/or • rehabilitation of existing district owned facilities at least 15 years old
• Charter must be deemed financially sound by the California School Finance Authority (CSFA)
• The preliminary apportionment must be converted within a four-year period to an adjusted grant apportionment meeting all the School Facilities Program (SFP) criteria• unless a single one-year extension is granted
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Facility Funding, cont.
CSFP Funding Status• On May 27, 2009 the SAB approved a new filing round for
approximately $50.9 million that has returned to the program
• Application filing period was July 1, 2009 through September 28, 2009
• See Section 6 of OPSC’s State Facilities Program Handbook for more information regarding the Charter Schools Facilities Program
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Facility Funding, cont.
Qualified School Construction Bond Program (QSCB)• $73 million reserved for use by charter schools
• through issuance of conduit revenue bonds by California School Finance Authority (CSFA)
• QSCB allocations are not grants• rather an authorization to seek out and utilize a low interest rate loan
from investors that may be interested in receiving a federal tax credit in lieu of interest income from the borrower
• Typically limited to approximately 15 years
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Facility Funding, cont.
• Can be used to fund construction, rehabilitation and repair of public school facilities
• “Shovel ready” projects from charter schools that are best able to demonstrate they will be capable of accessing the capital markets
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Facility Funding, cont.
Eligibility - meet all of the following:• operated as, or is operated by, a nonprofit entity• approved charter in place • in good standing with its chartering authority• the charter school or its operator (if the operator also will be
obligated to repay the loan) applicant has completed at least three full school years of instructional operation experience as of June 30, 2009
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Facility Funding, cont.
Applications were due September 14, 2009
CSFA will notify applicants who are awarded QSCBborrowing authority by October 23, 2009
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Data Management for Charter Schools
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Data Management Topics
• Data management and charter schools
• CALPADS purpose, benefits, and timeline
• CALPADS security requirements
• CALPADS implementation
• Data management services provided by FCMAT/CSIS
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Importance of Data Management
• All local education agencies (LEAs) are required to assign and maintain Statewide Student Identifiers (SSIDs)
• Official reporting of enrollment, dropout, graduate and other data is now based on CALPADS data
• Funding and public views on efficacy of your school are impacted by local data management practices
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Importance of Data Management
• Data management practices impact the quality of local and CALPADS data
• CALPADS data feeds into the CDE DataQuest system• DataQuest is the public access for reports on your
charter• CALPADS data is used in the AYP and API calculations
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Charter School Reporting Responsibilities
• Charter schools can elect to report through their authorizing LEA or independently
• Reporting method can be changed each May
• See CDE CALPADS Website:http://www.cde.ca.gov/ds/sp/cl/charterschools.asp
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Charter School Reporting Responsibilities
• Not meeting CALPADS reporting requirements may result in zero enrollment counts
• Zero enrollment counts will result in a loss of any funding based on official enrollment
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California Longitudinal Pupil Achievement Data System
(CALPADS) Purpose, Benefits, and Timeline
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CALPADS Purpose
• Provide local education agencies (LEAs) and CDE access to data necessary to comply with NCLB reporting requirements
• Provide a better means of evaluating educational progress and investments over time
• Provide LEAs information that can be used to improve pupil achievement
• Provide an efficient, flexible, and secure means of maintaining longitudinal statewide pupil level data
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CALPADS Benefits
• Streamlined data collection and maintenance process
• Immediate access to information on new students captured by previous LEAs
• Visible data to support school performance improvement
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CALPADS Benefits
• Extraction and download of data from CALPADS to conduct analyses using local analysis tools • Print and download reports• Filter report data with user-selected filters (e.g., district, school
site, grade level, demographics, program participation)• View summary and detail reports (e.g., student demographic,
program participation, enrollment history, enrollment exit History, assessment history)
• View assessment test results(e.g., CAHSEE, CELDT)
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CALPADS Benefits
• Provides the ability to maintain at least 20 years of data in a production environment
• Is designed to enable expanded capabilities over time
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Snapshot Collection Windows
Fall 1 Annual Enrollment Graduates and Dropouts Enrollment Subgroups
Fall 2 Course Enrollment Certificated Staff Assignments English Learner (EL) Services
Spring 1 English Language Acquisition Status Title III Eligible Immigrants
End of Year 1 Course Completion Career Technical Education (CTE)
End of Year 2 Program Participation
End of Year 3 Discipline and Truancy
End of Year 4 Waivers
CALPADS Collections Timeline
Which Data are Expected?
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CALPADS Collections TimelineReporting
Grades Sept Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug
K-12 Fall 1• Annual Enrollment
w/ Subgroups
Spring 1• English
Language Acquisition Status
EOY 2• Student Program Part.
Fall 2• Course
Enrollments• English Learner
(EL) Services• Certificated Staff
Assignments
• Title III Eligible Immigrants
EOY 3• Discipline and Truancy
7-12 Fall 1• Grads and Drops
EOY 1• Course
Completion • Career
Technical Education
10-12 EOY 4• Waivers
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CALPADS SecurityRequirements
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CALPADS Security
The LEA CALPADS Administrator creates and maintains accounts for CALPADS users. The account controls access to data based on:
• User Security Level Group - determines the level of data that the user can see in CALPADS• School Level• LEA Level
• User Roles - give the users access to specific data and functions in CALPADS
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CALPADS Security
If you report through your authorizing LEA, you should coordinate with your authorizing LEA to establish:
• Staff accounts in CALPADS for your charter
• User roles and access levels for your charter’s data
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CALPADS Implementation
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Leadership for Data Management
• Know the requirements and deadlines and work to meet them
• Provide staff sufficient time to get the work done• Allocate resources for staff training and SIS maintenance• Monitor implementation• Help resolve problems• Encourage collaboration
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CALPADS Training
Overview of CALPADS Objectives and Requirements• Training 1 – Full version• Training 1A – Advanced (no longer available)• Training 2: CALPADS Key Features, Key Concepts, and System
Administration• Training 3: CALPADS SSID Enrollment and Anomalies• Training 4: CALPADS State Reporting and Anomalies• Training 2-4 – All day regional training• Other TBD (Fall 2, Spring, End of Year)
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Requirements References
Review CALPADS Documentation:• File specifications• Code sets• Enrollment procedures• Data guide• Valid Code Combinations• Error List• Located at: http://www.cde.ca.gov/ds/sp/cl/systemdocs.asp• CALPADS User Manual (Available within the CALPADS
application.)
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• A two-part question will be required to collect race and ethnicity information from students and staff
• There is no category for “Unknown” or “Decline to State”• Requirements apply ONLY to new student enrollments and staff
hires• Frequently asked questions posted at:
http://www.cde.ca.gov/ds/td/lo/refaq.asp • Other resources posted on CSIS website:
http://www.csis.k12.ca.us/library/calpads/ Sample student and staff forms NCES document
New Federal Requirements for Race and Ethnicity
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Data Auditing Procedures
Elements of a Data Audit:• Analysis of findings• Error determination or exception• Error replication• Sources of errors and sources of correct data• Notify appropriate staff of errors detected and how they will be
corrected• Correction of problems
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Best Practices for Data Quality
Establish Standards• Evaluate local and state requirements• Correlate state codes• Identify system of record
Implement Standards and Expectations• Document standards • Conduct training• Provide support
Designate Data Stewards
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CSIS CALPADS Support Tools
Found under the CALPADS documents item off the CALPADS tab on the CSIS web page (www.csis.k12.ca.us)
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CSIS CALPADS Support Tools
• CALPADS Readiness Questionnaire – 2 Charter versions• SSID - Only elementary districts and independently
reporting charters with only self-contained classrooms• SSID - Only unified and high school districts and
independently reporting charters with schedules• CALPADS Readiness Questionnaire Task List
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CSIS CALPADS Support Tools
• CFS Gap Analysis and Planning Tool – 2 Versions
• CFS Aligned Gap Analysis Tool
• Preparing to Submit Elementary Course Data
• Preparing to Submit Scheduled Course Data
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Data Reporting Responsibilities and Collaboration
• Coordinate with your district if you report with them• Create or expand your data management team• Define clear roles and responsibilities with respect to
CALPADS• Encourage communication and collaboration
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Local Staff Training
• IBM CALPADS Trainings 2-4 are “train the trainer” based
• Establish local policies for CALPADS enrollment updates and anomaly resolution
• Train staff on CALPADS and local policies
• Train staff on new CALPADS functionality in local SIS
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FCMAT/CSIS Data Management Services
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FCMAT/CSIS Data Management Services
• Academic Records Transfer• Direct Certification• Address Validation• On-site Technical Assistance (fee based)
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Academic Records Transfer
• Service for sending student records from:• K-12 to K-12• K-12 to postsecondary
• Visit http://www.csis.k12.ca.us/rt/default.asp for more information and to register for training
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Direct Certification
• Free, secure process that allows students to be directly certified as eligible for free school meals
• LEAs are required to participate in a direct certification process — either a local process or through CSIS
• Available until CALPADS implements direct certification• To register for training, go to:
http://www.csis.k12.ca.us/e-learning/rt-registration/default.asp
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Address Validation
• Free service to support submission of student addresses to CALPADS and for direct certification
• Will allow LEAs to standardize their address data and to be notified of errors in addresses
• Designed to:• Increase matching for direct certification• Help LEAs maintain correct addresses to facilitate
communications with parents/guardians
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On-site Technical Assistance
• Fee-based service
• Interested LEAs can obtain individual assistance in:• Local data management practices• CALPADS implementation
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CALPADS Resources
• CDE CALPADS:• http://www.cde.ca.gov/calpads
• Sign up for CALPADS listserv:• http://www.cde.ca.gov/ds/sp/cl/listservs.asp
• CSIS CALPADS:• http://www.csis.k12.ca.us/library/calpads/
• Education Data Newsletter• http://www.cde.ca.gov/ds/sd/cs/
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CALPADS Resources
• CDE Race and Ethnicity FAQs• http://www.cde.ca.gov/ds/td/lo/refaq.asp
• NCES’ Managing an Identity Crisis - Forum Guide to Implementing New Federal Race and Ethnicity Categories• http://nces.ed.gov/pubs2008/2008802.pdf
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CALPADS Resources
• Charter School CALPADS and CBEDS-OPUS Data Reporting Policy:http://www.cde.ca.gov/ds/sp/cl/charterschools.asp
• CALPADS Training Registration page:http://www.csis.k12.ca.us/e-learning/calpads-registration/
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Financial Reporting and Timelines
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Reporting Requirements
Education Code section 47604.33(a) requires a series of annual financial reports to be submitted to:
• the chartering authority • the county superintendent of schools of the county in
which the charter is located
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Reporting Requirements, cont.
Preliminary budget on or before July 1
(Note: the chartering authority may request a revised budget to address any concerns identified during the review of the preliminary budget.)
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Reporting Requirements, cont.
On or before December 15, a first interim financial report that reflects changes through October 31
On or before March 15, a second interim financial report that reflects changes through January 31
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Reporting Requirements, cont.
On or before September 15, a final unaudited actual report for the full prior year in a format prescribed by the Superintendent of Public Instruction.
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Report Format
The format of the adopted budget and interim reports should be determined by the charter school
• in consultation with the chartering authority
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Report Format, cont.
Adopted Budget Report should contain: • beginning fund balance• revenue detail by major object and resource code• expenditure detail by major object code• ending fund balance
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Report Format, cont.
Ending fund balance information should provide:
• amounts reserved and designated by the charter school board – including the economic uncertainty reserve
• any undesignated balance
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Report Format, cont.
Interim Budget ReportsInterim budget reports should be presented in the same format as adopted budget reports, with the following comparative data:
• Adopted budget• Most recent board-approved budget• Year-to-date actual transactions• Projected budget
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Report Format, cont.
The projected data represents the budget that staff recommends to the charter school board for approval with the interim report
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Report Format, cont.
Unaudited Actuals Report• Format prescribed by the Superintendent of Public
Instruction • As approved by the State Board of Education• May be periodically amended to accommodate changes
in statute or government reporting standards [EC section 42100]
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Report Format, cont.
Not using a SACS compliant accounting system? • May use the Charter Schools Unaudited Actual
Financial Report – Alternative Form [5 CCR § 15071]
• Access the form at the CDE web site (including a helpful Users Guide that should be reviewed prior to preparing the report)
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Report Format, cont.
Supplemental Information• Charter school should provide chartering authority:
• Supplemental information • to provide the chartering authority all the necessary
information to monitor the charter school’s financial condition as required by Education Code section 47604.32(d)
• Chartering authority should provide charter school:• list of supplemental information required
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Report Format, cont.
Typical List of Supplemental Information • Budget assumptions for revenues and expenditures• Analysis of enrollment and average daily attendance (ADA)
trends • An organizational chart• Statement of cash flow for the current and subsequent fiscal year• Profit and loss statement• Disclosure of all multiyear fiscal obligations, such as loans, lines
of credit, etc., for the next three years
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Financial Reporting Calendar
See handout for 2009-10 financial reporting calendar
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Apportionment Funding - Reporting
Apportionment Funding• Charter schools receive apportionment funding from
the state of California per prescribed schedules• These apportionments are derived from attendance
and pupil count reports filed by charter schools • See handout for apportionment funding calendar for
2009-10
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Categorical Program Reporting
Charter schools receiving funding for certain categorically funded programs require additional reporting:
• K-3 Class Size Reduction program
• Free & Reduced Meal Reimbursements
• Consolidated Application (ConApp)
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Categorical Program Reporting
See handout for categorical program reporting calendar for 2008-09 (2009-10 calendar not available)
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Charter School Annual Funding Survey
Each charter school must complete an online funding survey each year and submit to CDE • Purpose:
• determine basis for advance apportionment for new schools • change funding election for the fiscal year
• Continuing school not changing funding election? • need only verify the accuracy of the information on the pre-
populated form and make any necessary changes
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Charter School Annual Funding Survey, cont.
• The survey is due to CDE by June 1st
• The survey can be found on CDE’s website at www.cde.ca.gov
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Where to Go for Help
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Fiscal Crisis and Management Assistance Team (FCMAT)
Website: www.fcmat.org
• Management Assistance• On-site Technical Assistance• AB139 Extraordinary Audit• Fiscal Crisis• Fiscal Advisor/Fiscal Expert• Online Help Desk• Professional Development
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FCMAT Contact Information
Bakersfield Office1300 17th Street - City Centre
Bakersfield, CA 93301661-636-4611
Petaluma Office422 Petaluma Blvd. North, Suite C
Petaluma, CA 94952707-775-2850
CSIS Office770 L Street, Suite 1120Sacramento, CA 95814
916-325-9220
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Charter School Division Contact Information
Charter Schools Division California Department of Education,
1430 N Street, Suite 5401, Sacramento, CA 95814Phone: 916-322-6029 Fax: 916-322-1465email: [email protected] site: www.cde.ca.gov/sp/cs
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Charter School Division’s Website• Administration & Support
Information about charter school funding model options, funding opportunities, and funding determinations for nonclassroom-based instruction.
• Announcements & Current IssuesCurrent and upcoming events, time-sensitive issues, and hot topics
• Laws, Regulations, & PoliciesState and federal legislation, laws and regulations, policy guidance and legal opinions for charter schools
• ResourcesInformation about obtaining a charter school number, questions and answers about charters, and other state, federal, and private resources
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Questions and Answers
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Thank you for attending!