1. 2008-2009 School Budget Materials & Forms http://www.sde.idaho.gov/

2. Where to Find the Budget Forms

3. Budget Forms and Supporting Documents Available on the SDE Website Cover * Certification Page * Revenue Pages * With Formulas Without Formulas Expenditure Pages * With Formulas Without Formulas SDE Summary Statement-All Funds * Publication Format Summary Estimating State M and O Revenues * Tax Certification Calculation-L-3 * Limitation on Budget Requests; 103% -L-4* *Submit to SDE

4. Budget Supporting Documents and Distribution Support Unit Calculation Template – 1 st Reporting Period District Charter Salary Based Apportionment Template District Charter Support Unit Calculations Table (I.C. 33-1002) Estimating Support Units; Best 28 Weeks Estimating Support Units; For Salary Based Apportionment Estimating Exceptional Child Unit Approvals Revenue Codes Funds, Programs and Object Codes

5. Revenue Pages Summaries

6. Expenditure Pages (1)

7. Expenditure Pages (2)

8. SDE Summary Statement From Revenue & Expenditure Budget Lines

9. Estimating M & O Revenue Support Units From Best 28 Weeks ADA 2008-2009 State Dist. Factor From Salary Based Apportionment Template From Supporting Documents Support Units From 1st Reporting Period

10. How the Numbers Flow Revenue Codes

11. Estimating State M&O Revenue Form  Purpose: To provide a summary from supporting documents not required to be submitted with the budget. For an overall comparison of the proposed budget to the prior year’s budget. To prepare the advanced technology payment.

12. Form L-3 General Fund Fund 420

13. L – 4 103% of Highest Tort Excluding Ag. Replacement Increased Amount for New Construction Maximum Tort Allowed

14. Quality Assurance The State Tax Commission (STC) completes the first review of the L-2, L-2 worksheets, and L-3 form. Copies are then sent to the State Department of Education for further review. Items to look for:  Did you levy for elected funds (bonds, plant facilities, etc.)?  Was the amount budgeted for your voter approved funds in excess of the amount approved by voters? The State Tax Commission gives budget and levy training each year (see 2008 schedule at the end of this presentation).

15. Budget Timeline By April 30, 2008 – Notify County Clerk(s) of hearing date and location (I.C. 63-802A) No later than 28 days prior to the *annual meeting, a public budget hearing must be held 10 days prior to budget hearing, notice of the hearing must be posted and published (See I.C. 33-801 & 33-402) –Posted in at least 3 places in the district for not less than ten (10) days –Published in a newspaper most likely to give the best general notice –Must Include Summary Statement for purpose of comparison: Current year, ensuing year, and 2 prior year actual amounts expended General M&O Fund and all Other Funds –Must keep a copy of the budget available for public inspection until the date of the hearing At the public budget hearing, or at special meeting no later than 14 days after –Must Adopt Budget *Annual Meeting by definition – Regular July meeting (I.C. 33-510) Submit signed copy to State Department of Education (I.C.33-120) –Signed by Superintendent/Charter Administrator and Chairperson of the Board of Trustees –Due no later than 21 days after budget is adopted Certify budget levy to County Commissioners –September 4, 2008 (Schedule L-2) –September 8, 2008 (Certify Emergency Fund Levy, if applicable)

16. Summary Statement for Publishing

17. Budget Timeline By April 30, 2008 – Notify County Clerk(s) of hearing date and location (I.C. 63-802A) No later than 28 days prior to the *annual meeting, a public budget hearing must be held 10 days prior to budget hearing, notice of the hearing must be posted and published (See I.C. 33-801 & 33-402) –Posted in at least 3 places in the district for not less than ten (10) days –Published in a newspaper most likely to give the best general notice –Must Include Summary Statement for purpose of comparison: Current year, ensuing year, and 2 prior year actual amounts expended General M&O Fund and all Other Funds –Must keep a copy of the budget available for public inspection until the date of the hearing At the public budget hearing, or at special meeting no later than 14 days after –Must Adopt Budget *Annual Meeting by definition – Regular July meeting (I.C. 33-510) Submit signed copy to State Department of Education (I.C.33-120) –Signed by Superintendent/Charter Administrator and Chairperson of the Board of Trustees –Due no later than 21 days after budget is adopted Certify budget levy to County Commissioners –September 4, 2008 (Schedule L-2) –September 8, 2008 (Certify Emergency Fund Levy, if applicable)

18. Detailed Listing of Forms to Submit to SDE 1. Cover Page 2. Certification Page 3. Revenue pages for all funds 4. Expenditure pages for all funds 5. Summary Statement - All Funds (SDE form) 6. Estimating State M&O Revenues 7. Tax Certification Calculations (L-3) 8. Limitation on Budget Requests, 103% (L-4)

19. Criteria of Electronic Files Must be the complete budget (all funds) as approved by your Board of Trustees. Must conform to the IFARMS codes Must conform to budget format provided by SDE Excel format appreciated If transmitting electronically: please mail or fax Signed Certification Page

20. Questions??  Contact Kathryn Vincen Idaho Department of Education Public School Finance 208-332-6840 Email – klvincen@sde.idaho.govklvincen@sde.idaho.gov Fax 208-334-2228

22. 2008 School Transportation Reimbursement Workshops Monday, May 5 – Boise Wednesday, May 7 – Blackfoot Thursday, May 8 – Jerome Tuesday, May 13 – Moscow Register online at http://www.sde.idaho.gov/Transportation/default.asp in the School Transportation Reporting System. Contact Lanette Daw, Financial Specialist, at (208) 332-6832 or ldaw@sde.idaho.gov with any questions. Additional location details will be available online during the registration process.http://www.sde.idaho.gov/Transportation/default.aspldaw@sde.idaho.gov AGENDA 8 – 9:00 a.m.Charter School Start-Up and Continued Advance Payments 9 – 9:45 a.m.Contracted Busing 10 – 11:45 a.m.New Information and Changes in Transportation Reimbursement 1 – 5:00 p.m.Detailed overview of transportation reimbursement. A line-by-line training on completing the Transportation Claim Form.