Meeting Requirements While Staying Afloat

2017

SMALL SCHOOL COMMITTEE

Updated 3/20/17 By Capital Region ESD 113 School Fiscal Services Department

SCHOOL BUSINESS MANAGER CALENDAR

Prepared by WASBO’s Small Schools Committee Page 1

General Calendar Reminders Miscellaneous

Maintain Board documentation – Agendas, Resolutions, Meeting Minutes, etc.

Keep up with Legislative changes

District must have a safety committee – Contact ESD Workers’ Comp Trust for guidance

Conduct quarterly inspections of hazardous materials – Contact ESD Workers’ Comp Trust for guidance

Maintain a Material Safety Data Sheet (MSDS) list posted on staff bulletin board and update as needed

Business Office Check all bargaining agreements for negotiated deadlines

Surplus Property

Maintain Inventory of Fixed Assets

Update authorization/signatures for Imprest/Revolving accounts as needed

Verify that schools are meeting CEDARS reporting timelines and that data is continually being reviewed and correction made – CEDARS reporting has an impact on the state and federal funding

Stay current on Bid Law requirements

Review Federal Grant Time and Effort quarterly – make appropriate adjustments

Contract Renewals: Negotiated Staff, Vendor, Consultants, ESD Cooperatives

Review Vendor/Consultant contracts and files: all contracts should include disbarment language or proof of status verification from System for Award Management (SAM), if federal dollars will be used. Check for expiration of Licensing, insurance, and all other required information should be current.

Check WASBO website for workshops and conferences on a regular basis

Annually, check for updates to the Accounting Manual, ABFR Handbook and Addendums

Personnel Review superintendent’s negotiated contract deadline

Review all bargaining agreements

Distribute/Talley Employee VEBA vote

Transportation

Drivers’ abstracts on those with regular use of vehicles – annually

School Bus Acquisition and Disposition

CEDARS Review reporting timelines

Continuous review and, if necessary, correction of data

Small Schools Committee Meetings- 4th Wednesday each month. Check the WASBO Website for more information about the Small Schools Committee.

Disclaimer This document has been prepared with the intent to provide some guidance to School District Business Managers of upcoming reporting timelines and monthly tasks associated with the business aspects of a school district. The district is responsible for verifying current due dates/timelines for each reporting requirement.

This document should be considered as a generic task list only and is not intended to be all-inclusive for any specific school district in Washington State.

Tasks are not listed in order of importance. Bullet indicates specific timeline tasks that may be unique to that month.

Prepared by WASBO’s Small Schools Committee Page 2

School Business Manager Calendar September

Business Office Review Negotiated contract(s) for changes Employee Orientation-Business Manager Grant Year-End Reports – Check due dates & who is responsible – OSPI Bulletin Grant Applications –Verify OSPI final approval

Complete Nat’l School Lunch Program application due by September 30th – OSPI Bulletin Provide orientation for middle school and high school ASB officers and advisors – Check for WASBO

ASB Workshop dates Submit to State Board of Education Minimum Basic Education Compliance report Update WESPaC User Groups Access: EE Access/PO/Reports, etc. Review & Finalize prior year S-275 due to OSPI by September 30TH Notice to all staff & vendors authorized Purchase Order is required for all district purchase Reconcile grants, claim reimbursements and alert administrators of any questions Begin F-196 report for year-end closing Prepare levy resolution for November voting (if applicable) P-223 and P-223H Enrollment Report – Count on 4th school day of September Reconcile grants, claim reimbursements and alert administrators of any questions Verify status of open purchase orders—at least quarterly Process monthly journal vouchers and corrections Direct county treasurer to update investments Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115 &120

(These would be in draft form until the books are closed) Process accounts payable vouchers Print and review monthly apportionment report Forward monthly fiscal reports building/department/program supervisors (if not using WESPaC User Groups Access)

Record adopted budgets in financial system for the new fiscal year Reconcile F-197 report for prior year Finalize prior year Fund Balance Projection Spreadsheet – Update for new fiscal year

Payroll September Payroll Setup – Refer to WSPIC September Payroll Processing instructions Verify LEAP Salary Schedule placements, Benefit rates, etc. – possible changes since budget prep Benefits Fair - Open enrollment for benefits Section 125 Annual Renewal Run monthly payroll(s) and update Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule Secretaries Distribute Free/Reduced Letter to Households first day of school Set up Petty Cash box Archive Free/Reduced Meal forms from previous year Approve/Input Free/Reduced Applications for current year prior to October 1st

Personnel Transmit new hire reporting after review by Business Manager Finalize S-275 for previous year before September 30th & review with Business Manager Civil Rights Data Collection – CEDARS Reporting

Prepared by WASBO’s Small Schools Committee Page 3

School Business Manager Calendar October

Business Office Outstanding Debt Survey Due – Department of Commerce P-223 and P-223H Enrollment Report – Count on 1st school day of each month October-June Reconcile grants, claim reimbursements and alert administrators of any questions Quarterly Use/Excise Tax Report due to Dept. of Revenue Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 (These would be in draft form until the books are closed) Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Direct county treasurer to update investments F-196 report due to ESD’s by October 25th Review debt service requirements for non-voted debt Print and review monthly apportionment report Forward monthly fiscal reports building/department/program supervisors (if not using WESPaC User Group Access)

Review actual enrollment compared to budgeted enrollment and make changes as necessary Check mileage, meal and/or per diem rates – www.ofm.wa.gov/policy/10.90a.pdf Reconcile F-197 report Check Calendar for Boss’s Day

Payroll Run monthly payroll(s) and update 941 Quarterly Report – electronic submission by October 31st Unemployment Quarterly Report – electronic submission by October 31st Submit Labor and Industry report, if applicable Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Site Information update for National School Lunch/Breakfast Program (WINS) Complete lunch/breakfast claim according to schedule

Personnel S-275 October 1st Personnel Snapshot – Due to OSPI by November deadline (verify actual due date) Transmit new hire reporting

Transportation STARS—Report student ridership counts quarterly: Fall report due by October 31 – See OSPI Bulletin for details – Check for updates STARS – Form 1799 School Bus Driver Compliance Report due by October 31 – See OSPI Memorandum for details – Check for updates

CEDARS Remind appropriate staff to review CEDARS data error reports & make corrections P-210 Graduate Dropout data – Check due date P-210 Voc Enrollment Report – Check due date P105A Ethnic Report – Check due date

Prepared by WASBO’s Small Schools Committee Page 4

School Business Manager Calendar November Business Office P-223 and P-223H Enrollment Report Final Enrollment Revisions for prior year due at ESD’s – Check due date Verify that all required year end reports for state and federal grants have been submitted/approved Reconcile grants, claim reimbursements and alert administrators of any questions Submit final grant claims for prior fiscal year and close grants as applicable Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Direct county treasurer to update investments Prepare Budget Status reports and Statement of Financial Condition for – WAC 392-123-115&120 Include end-of-year reports if applicable. Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Schedule of Expenditures of Federal Awards (SEFA) due to State Auditor’s Office by November 15th Start preparing the Notes to the Financial Statements (F-196) – Need to be completed prior to start of

Audit. Be sure to use the most current template version – now available in the ABFR Handbook Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Reconcile F-197 report Review S-275 for submittal to OSPI to meet November reporting deadline

Payroll Run monthly payroll(s) and update Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule Complete verification process of free and reduced lunch applications by November 15th

Personnel S-275 for submittal to OSPI to meet November reporting deadline—review with Business Manager Transmit new hire reporting

CEDARS Special Ed Report 1077 – Completed by Special Ed Director – Review and be sure Payroll reflects

Prepared by WASBO’s Small Schools Committee Page 5

School Business Manager Calendar December Business Office P-223 and P-223H Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Direct county treasurer to update investments Prepare levy resolution for February voting, if applicable Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Review debt service requirements for non-voted debt Reconcile F-197 report Review Grant Applications to be sure submitted and approved Home Based Student Annual Report - Submit to OSPI – Check for due date

Payroll Run monthly payroll(s) and update Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule

Personnel Transmit new hire reporting Follow-up on S-275 edits – resubmit corrections/updates by December 31st – Funding goes from budget to actual based on submitted data with January’s Apportionment

Prepared by WASBO’s Small Schools Committee Page 6

School Business Manager Calendar January Business Office P-223 and P-223H Enrollment Report Form 1160 staffing ratio report - Need to decide what month OSPI should use for enrollment figures Reconcile grants, claim reimbursements and alert administrators of any questions Quarterly Use/Excise Tax report due to Dept. of Revenue Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Direct county treasurer to update investments Prepare levy resolution for March voting (if applicable) Register for March WASBO Small School Committee workshop Check mileage, meal and/or per diem rates for any changes – www.ofm.wa.gov/policy/10.90a.pdf Verify status of open purchase orders—at least quarterly Print and review monthly apportionment report Prepare and mail Vendor 1099 tax statements by January 31st – Upload file to IRS Forward monthly fiscal reports to applicable building/department/program supervisors Create New Year (next fiscal year) chart-of-accounts and parameters for early orders Check with Special Education Dept regarding Safety Net application Office of Civil Rights (OCR) report due in Washington D.C. early February – Ethnic/SE/test scores, etc. Reconcile F-197 report School Board Recognition Month

Payroll Run monthly payroll(s) and update Check for salary compliance issues on S-275 Prepare VEBA agreement, if applicable 941 Quarterly Report – electronic submission by January 31st Unemployment Quarterly Report – electronic submission by January 31st Submit Labor and Industry report, if applicable Send notice of sick leave buy-back to those eligible and check VEBA eligibility Prepare and mail W2’s by January 31st – Upload file to IRS Prepare and file Affordable Care Act (ACA) Form 1095-B by January 31st – Upload file to IRS

Visit IRS website for more information: Affordable Care Act (ACA) Tax Provisions NEW REQUIREMENT FOR 2015 COVERAGE

Check rate/maximum changes for L&I, unemployment and FICA/Medicare. Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule Complete on-site school reviews by February 1st

Personnel Transmit new hire reporting Update labor posters as needed

Transportation STARS—Report student ridership counts quarterly: Winter report due by February 1st – See OSPI Bulletin No. 050-12 for details

Prepared by WASBO’s Small Schools Committee Page 7

School Business Manager Calendar February Business Office P-223 and P-223H Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions Transmit cash on hand to county treasurer Begin staff planning for next fiscal year Prepare Budget Development Timeline – Distribute to Administrators/Departments Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Direct county treasurer to update investments Print and review monthly apportionment report Review Student/Staff Ration - Form 1160-Staffing Ratio Enrollment Forward monthly fiscal reports to applicable building/department/program supervisors Record new tax levies, as needed Reconcile F-197 report Create F-203x for monitoring current budgeting/projections

Payroll Run monthly payroll(s) and update Pay sick leave buy back Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Be sure Food Service inspection is complete and in file Complete lunch/breakfast claim according to schedule

Personnel Transmit new hire reporting Begin personnel budgeting process prep

Prepared by WASBO’s Small Schools Committee Page 8

School Business Manager Calendar March Business Office P-223 and P-223H Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions Transmit cash on hand to county treasurer Check calendar for Classified Employee Week Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Direct county treasurer to update investments Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Reconcile F-197 report Review State Budget and update F-203x Request ASB Budgets from Schools Register for May WASBO Annual Conference

Payroll Run monthly payroll(s) and update Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule

Personnel Transmit new hire reporting Continue personnel budgeting process prep

CEDARS Review Highly Qualified Teacher Data Collection March 31st is the last date to update changes in CEDARS for K-3 High Poverty Reporting

o After March 31, there will be no opportunity for correcting the data.

Prepared by WASBO’s Small Schools Committee Page 9

School Business Manager Calendar April Business Office Request Student Insurance Forms P-223 and P-223H Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions Budget development should be close to complete. Compare to State and adjust. Check budget calendar and add dates to each month through August, as needed Input ASB budget development forms from schools Check calendar for Administrative Professionals/Secretaries Week/Day Bill non-high and non-junior high districts Quarterly Use/Excise Tax report due to Dept. of Revenue Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Review debt service requirements for non-voted debt Direct county treasurer to update investments Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Reconcile F-197 report

Payroll Run monthly payroll(s) and update 941 Quarterly Report – electronic submission by April 30th Unemployment Quarterly Report – electronic submission by April 30th Submit Labor and Industry report, if applicable Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process Continue personnel budgeting process

Food Service Complete lunch/breakfast claim according to schedule Summer food service application due by May 1st

Personnel Transmit new hire reporting Prepare RIF notices by May 15th – Or per negotiated contract date Issue Teacher Spring Contracts by May 15th – Or per negotiated contract date Letter of assurance for next year’s employment for less than 260 day classified staff and all subs

Transportation STARS—Report student ridership counts quarterly: Spring report due by May 1st – See OSPI Bulletin

No. 050-12 for details

CEDARS Submit Highly Qualified Teacher Data Collection – Due April 25, 2014

Prepared by WASBO’s Small Schools Committee Page 10

School Business Manager Calendar May Business Office RIF notices by May 15 – or per negotiated contract if earlier than May 15. Letters of Reasonable Assurance by May 15th Salary Surveys by May 15th - Cert Salary Placement—additional movement request P-223 and P-223H Enrollment Report Attend Annual WASBO Conference Verify information for Home/Hospital schooled student reimbursement - Submit form E-525 to OSPI in

July – Paper Form Start preparing P-213, non-high enrollment report – Due in June Reconcile grants, claim reimbursements and alert administrators of any questions Transmit cash on hand to county treasurer Continue Budget Prep/Document Provide financial information by May 31st Check calendar for Teacher Appreciation Week/Day Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Verify status of open purchase orders—at least quarterly Direct county treasurer to update investments Check negotiated agreements for any financial impact on budget Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Work with categorical program directors on planning the new fiscal year budget figures Reconcile F-197 report

Payroll Run monthly payroll(s) and update Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule Plan for Summer Food Program Check calendar for Child Nutrition Staff Appreciation Week/Day

Personnel Evaluations for classified staff (less than 260 days per year) Transmit new hire reporting Check that Staff Evaluation have been completed and filed Office of the Insurance Commissioner (OIC) Data Collection (Due BEFORE May 31st)

Educational Services Summer School orders should be placed

Prepared by WASBO’s Small Schools Committee Page 11

School Business Manager Calendar June Business Office Issue Teacher Contracts by June 1st for next school year P-213 Report of students residing in non-high districts and enrolled in high school districts due to ESD’s by June 9 P-223 and P-223H Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions Register for WASBO Business Managers Conference (July) Grant Applications submitted for Substantially Approved Status (SAS) Remind Administrators: Complete/Submit Year-End Grant/Program reporting in iGrants Truancy allocation report due to OSPI – Check due date Transmit cash on hand to county treasurer Verify status of open purchase orders—at least quarterly Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Direct county treasurer to update investments Print and review monthly apportionment report Have all schools turn in petty cash funds Forward monthly fiscal reports to applicable building/department/program supervisors Advertise the budget hearing to adopt the budget, two weeks before board meeting Review each fund expenditures budget to determine the need for a budget extension – F-200 Verify vocational education staffing ratio reports information Verify information transmitted on form 1160 – Staffing Ratio Enrollment Reconcile F-197 report

Payroll Run monthly payroll(s) and update Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule Have all kitchens turn in their petty cash on last day of school, if applicable Turn in inventory reports before closing the kitchens for the summer Record any balances for students who pre-paid meals

Personnel Verification statement and confirmation of updated records for driver Transmit new hire reporting Letter of assurance for next year’s employment for less than 260 day classified staff and all substitutes

Transportation STARS—Report student ridership counts quarterly (Fall/Winter/Spring)

Prepared by WASBO’s Small Schools Committee Page 12

School Business Manager Calendar July Business Office Budget extensions must be Board adopted by August 15th for 2ND class districts or August 31st for 1st Class districts — (be sure to batch update from WIP status in WESPaC) Home/Hospital schooled student reimbursement - Submit form E-525 to OSPI P-223S Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Direct county treasurer to update investments Quarterly Use/Excise Tax Report due to Dept. of Revenue Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Solicit bids for fuel, dairy, bakery, milk, yearbooks, etc. All vendor/consultant contracts should include

disbarment language or proof of status verification from System for Award Management (SAM), if federal dollars will be used.

F-195 (budget) – Final day to submit to ESD’s for review - July 10th - Class II districts must adopt budget by August 1; Class I districts by August 31st Verify vocational education staffing information Reconcile F-197 report Attend WASBO Business Manager Conference

Payroll Run monthly payroll(s) and update 941 Quarterly Report – electronic submission by July 30th Unemployment Quarterly Report – electronic submission by July 30th Submit Labor and Industry report, if applicable Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Complete lunch/breakfast claim according to schedule

Personnel Evaluations for classified staff (260 day employees) Transmit new hire reporting Transportation Bus Routes completed by July or August (depending on your district needs)

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School Business Manager Calendar August Business Office P-223S Enrollment Report Reconcile grants, claim reimbursements and alert administrators of any questions iGrant budget revisions must be submitted by August 31st Set up open purchase orders for new fiscal year Provide budget to targeted staff Review Chart of Accounts for accurate coding Complete Nat’l School Lunch Program application due by September 30th - OSPI Bulletin Imprest Fund Accounts - Update resolutions due to change in staffing Process monthly journal vouchers and corrections Reconcile accounts: bank accounts, general ledger, petty cash, control accounts, etc. Transmit cash on hand to county treasurer Prepare Budget Status reports and Statement of Financial Condition for Board – WAC 392-123-115&120 Process accounts payable vouchers Direct county treasurer to update investments Print and review monthly apportionment report Forward monthly fiscal reports to applicable building/department/program supervisors Begin accrual process for year-end expenditures and revenues Reconcile F-197 report Prepare for next year: Update reference materials for the next fiscal year (Enrollment Handbook,

Accounting Manual, ABFR Handbook, etc.); move/update files

Payroll Run monthly payroll(s) and update Process sick leave buyout for retirees After August payroll is run, run sick leave, vacation and personal leave balances liability reports needed

for F-196 year-end reporting – WESPaC report can be run at any time Prepare benefits packets for staff for new fiscal year – coordinate with Personnel Start general preparation for new fiscal year (insurance pools, etc.) Attend data center training on September payroll Submit electronic deposits (ACH/EFPTS) Review DRS edit report and correct retirement as necessary Submit DRS electronic transmittal file Run monthly payroll encumbrance process

Food Service Distribute new Free/Reduced applications to buildings Shred all unused Free/Reduced Meal forms from previous year Update Eligibility (Free/Reduced) lunch codes in student information system Complete lunch/breakfast claim according to schedule (if applicable during summer)

Personnel Transmit new hire reporting Prepare for staff orientation Prepare benefits packets for staff for new fiscal year – coordinate with Payroll

Transportation Driver in-service Bid on routes for new school year, if applicable