Presentation on theme: "Monthly School Apportionment Reports Making Sense of Them"— Presentation transcript:
1 Monthly School Apportionment Reports Making Sense of Them Calvin W. BrodieDirector, School Apportionment and Financial Services
2 Purpose of Presentation To familiarize school district central office personnel with basic state apportionment reports.To acquaint personnel with the cycle of apportionment reports.To explore and understand the purpose of apportionment calculations.
3 Level of Presentation. . .If you regularly work with the apportionment reports and understand the processGO TO SOMEOTHER PRESENTATION!
4 Overview Timing of reports What’s included when? Reading the reports – start with the backWhat’s with this 1197?How do I use these to increase my funding?How can I use these to increase cash flow?Timely adjustments, Why?
5 Annual CyclesAll reports for the current school year are based on budgeted projections from your F-203.January the projections are adjusted to year-to-date actual for S-275 and P-223. (Exceptions: 1191FS, and Home Hospital on 1191SE.)January reports will also contain the final adjustment for the prior school year. Finalized reports have an F in their report number.
6 Monthly Dates Information in: Information out: YTD enrollment data reported as of the count date on the first day of the month.Staff FTE, experience, and training data is reported as of October 1st. and is updated monthly.Information out:Reports typically posted 5 working days before payment is made.Payment date is the last state employee working day of the month.
7 Where are the Reports?Apportionment reports for all school districts going back to are on the OSPI/SAFS Webpage.
8 Reading ReportsThe apportionment reports attempt to present all information and calculations on the face of the report.Read the reports to check for accuracy, and significant changes.
9 Cracking the CodeAll reports have a numeric/alpha code at the top-left corner.Cryptic program title is in the report number.ex. 1191FS is for Food ServiceApplicable revenue account may be displayed in the report header.
10 Monthly Apportionment Payment Schedule September9.0%MarchOctoberAprilNovember5.5%MayDecemberJune6.0%JanuaryJuly10.0%FebruaryAugustThis payment schedule is established by Statute in RCW 28A.510
12 First – Read the NotesThis is Steve Shish, the apportionment supervisor.The notes are Steve’s monthly conversation with you about what is in this month’s reports.When Steve talks people should listen.Each month Steve highlights in his notes the significant issues or changes that have occurred.What the underlying data is based upon .Items of special note such as upcoming due dates for forms that will affect your funding.Funding Rate changes that have been made.
13 First – Read the Notes Typical Topics: Adjustments made in that month Report due dates coming upNotice of impending adjustments for districts that haven’t filed reports
14 Apportionment Notes April 21, 2006 TO: School Business Managers and ESD Fiscal OfficersFROM: Steve Shish, School Apportionment and Financial ServicesRE: April ApportionmentAdjustment to Fringe Benefit Rates Allocations have been adjusted to the correct fringe benefit rates as included in the 2006 supplemental budgeted. This has revised the rates for highly capable, bilingual, LAP and transportation.Account Truancy Allocation - The preliminary truancy allocation is paid based on $90 per petition. This rate is based on a projected estimate of total petitions. The rate will be adjusted based on total petitions in the June apportionment payment. Petitions are from Form SPI 1302C received by April 19, 2006.Final claims must be received by June 14, 2006 to receive payment. For more information see Bulletin No School Apportionment and Financial Services dated February 14, 2006.Accounts 5300 and 5329 – Emergency Impact Aid - Quarter 2 hurricane relief program payments are included. Payments for special education students are in account 5329.
15 Next Review the 1197 ReportThe 1197 report summarizes the payments to be made to your district this month.Use this to:Determine whether you are getting all your state program funding.Determine whether your federal dollars are being paid timely.For LAP, Highly Capable and Bilingual programs state funding is not provided until the program office provides us with a current year approval of program. You can go onto iGRANTS to determine what the status of approval is and what the last step was. (CASH FLOW)Review your federal programs to determine whether you are receiving your funding. Compare Column c to Column A. Often the 1000C for reimbursement are not being processed timely in other sections of your district. (CASH FLOW)
16 Report 1197 Summary report of apportionment payments. Displays annual allotment, adjustment, amount paid year-to-date, allocation for current month.
18 Walking Through the 1197Column A shows what the current annual funding calculation or award is.
19 Walking Through the 1197What are the amounts in column B and where the heck do they come from???Audit or district requested adjustments for prior years.Recovery or revision to allocation from prior year in January.For federal revenues, 6XXX series accounts, the amount is what was paid this school year on prior year grants.
20 Walking Through the 1197Column C – Left side shows the payment percentage that is payable Year to Date based upon Column A Plus the amount in column B.Column C – Right side shows how much that will equate to.Column D shows the amount previously paid.Column E is the difference between column D and C and the amount you will receive.
21 How Is this report useful? Manage your cash flow:If you are not receiving payment on Highly capable, Bilingual or LAP your program approval has not been completed. Your status may be checked on iGRANST.If you are not receiving payments on federal grants ensure that reimbursement request are being processed and submitted to OSPI timely.
23 Report 1191Displays state funding based on calculated formula units times staff mix factor times salary.Calculates the basic ed entitlement,K-4 and vocational enhancements.Formula units used are taken from Report 1191E.
24 Report 1191 (cont.) Staff Mix is taken from District’s S-275 data. Funded salary amounts are taken from the LEAP Schedule 12E.Vocational, K-4 enhancement, small schools and remote and necessary funding is blended into the guaranteed entitlement computation in Section A.
25 Symbols Used * means multiply, e.g., 3*4 = 12 / means divide, e.g., 12/3 = 4( ) and [ ] designate grouping, do the mathematical operations inside the group firstText labels, line numbers, and values are intermixed. E.g., * 1191E LINE E3 SAL $31,403 means “ * 31403”
26 Report 1191 (Cert. Instructional Salary) Formula staff units from Rpt 1191EStaff mix from all CIS reported on Report S-275LEAP 12E base salary as prorated from Rpt 1191E line E
27 Report 1191 (Cert. Admin. and Class. Salary) Salary COLA from Biennial AppropriationsFormula staff units from Rpt 1191ELEAP 12E base salaryFormula staff units from Rpt 1191ESalary COLA from Biennial AppropriationsLEAP 12E base salary
28 Report 1191 (Benefit Calculation) Total certificated instructional and administrative formula unitsAnnual insurance benefit rate from Biennial AppropriationsBiennial Appropriations ratio to recognize difference between 1440 and 2080 hour FTERetirement, SSA, and other mandatory benefit rates from Biennial Appropriations Act
29 Report 1191 (NERC, Sub, and RS Calculation) From 1191E, total certificated instructional and administrative formula units excluding vocationalAnnual non-employee cost (NERC) rate from Biennial AppropriationsTotal Cert Instructional formula staff from 11191EFrom Rpt 1251 rolling average non-vocational running start FTEFrom Rpt 1251 rolling average vocational running start FTEBiennial Appropriations rate for Subs
30 Report 1191 (Summary) Goes to Rpt 1197 Goes to Rpt 1220, Special Education AllocationAverage BEA plus vocational enhancementMinimum vocational expenditure calculation per rules, but not elaborated here.From Rpt S-275, staff mix in program 31
31 What is the “Voc Min Expnd” in Section B? This line calculates both the basic ed and vocational ed funding generated by vocational enrollment less 15% for indirects.This is the minimum required direct expenditures for program 31, however, a 10% carryover is allowed.
32 Report 1191E ( E = Enrollment) Consists of two primary sections:Section A) Full Time Equivalent Enrollment.Displays Basic Education enrollment by grade groupings K, 1–3, 4, 5–6, 7–8, 9–12.Displays Running Start enrollment.Displays Vocational enrollment.Enrollment by “Serving District” is used.
33 Report 1191E ( E = Enrollment) Enrollment from F203 or rolling average from Rpt 1251 (P223)
35 Report 1191E (Ratio and CIS Base data) From S-275 base contract number of daysProrates base salary if fewer than 2 LID daysGuarantees greater of statutory ratio, or Report 1159 ratio
36 Report 1191E (Formula Staff Units) Section G) Calculation of Formula BEA Staff Units based upon enrollment.Formula staffing determined using the following ratios per 1000 as determined in the legislative budget:CIS 46CAS 4CLS 16.67Enhanced ratios are provided for K-4 and Vocational education.
38 Report 1191E (Formula BEA Cert Staff Units) Total BEA formula units go to Report 1191 lines A.1 through A.4
39 Report 1191E (Formula BEA Classified Staff Units) Total BEA formula units go to Report 1191 lines A.5 through A.6
40 Salary Factors – LEAP 12ECIS - Certificated instructional staff base salary (32 districts grandfathered above the state base).CAS - Certificated administrative staff base salary specific to each school district.CLS - Classified staff base salary specific to each school district.
41 Where can I get the Staff Mix Table and Schedule 12E from? These documents are created by the Legislative Evaluation and Accountability Program Committee. (LEAP) They may be found at:They are also contained in the ABFR handbook.
43 Report 1159 (K-4 Enhancement) Calculates a district’s certificated instructional staffing ratios.Calculates the K-4 funded enhancement ratio.Default enrollment month is October. Districts may select a different month.Report is run January through year end.
47 Goes to 1191E to increase CIS formula FTE Report – K4 RatioCIA thresholdAbout 2:1 salary ratioCIA ratio creditGoes to 1191E to increase CIS formula FTE
48 K-4 Ratio Maximize Your Funding If your reports show you are not at the 53.2/1,000 for your K-4 you are not receiving the full funding available to you.Consider selecting another month for enrollment.Review staff coding on the S-275.
49 Calculating your district’s levy F-780Calculating your district’s levy
50 Report F-780 (Levy Authority and Estimated LEA) Report calculates a district’s:Levy BaseLevy AuthorityMaximum Local Effort AssistanceInputs:District’s prior year actual as of August and its F-195 revenues.
58 Timely Adjustments – Part I Adjustments submitted after August are not made on your apportionment reports until January as a prior year adjustment.Your levy base must be calculated by SAFS on a timely basis, September, to meet county requirements.We provide the calculation in the September reports, and a final Levy lid calculation to the county in October
59 Timely Adjustments – Part II In determination of your Levy lid, our rules require us to user “Total Guaranteed Entitlement,” on line 14 on the 1191 as of August 31.Adjustments made to prior year reports do not factor into the current years “Total Guaranteed Entitlement” and are therefor not included in your levy base in the subsequent year.Conclusion:Do not wait until the fall to make corrections to your staff mix or to change enrollment reported, such as summer school.