1. The Tip of the Iceberg

2. Public School Finance How are Public Schools Funded?

7. Average Daily Attendance (ADA) The aggregate number of students present divided by the days in session (Idaho Code 33-1001)

8. Support Units Public School Support Unit Calculation Tables (Idaho Code 33-1002)

10. Units are used to Determine Staffing. Staff Allowance (Idaho Code 33-1004) For every unit the district/charter receives 1.1 Instructional Staff 0.075 Administrative Staff 0.375 Classified Staff

11. How Many Units Generate a Position?

13. Statewide Estimated Per Unit Dollar Equivalent

14. Statewide Estimated Dollar Per Student ADA

15. Payment Dates July Charter School Advance Payment – based on estimated enrollment August, October and November – based on enrollment estimate or prior year ADA February – based on actual first period ADA May – based on actual first period ADA July – based on Best 28 Weeks ADA

16. Budgeting Tools http://www.sde.idaho.gov/Statistics/budget.asp

17. Budgeting Help Calculating support units – Greg Berg Calculating salary based apportionment – Myrna Holgate Budgeting forms and reporting – Kathy Vincen Funds, function/program, object and revenue codes – Julie Oberle

18. Attendance The first Friday in November The importance of the calendar The Best 28 Weeks The Attendance Manual - http://www.sde.idaho.gov/financeandtec hnology/docs/manuals/attendancemanu al.pdf

19. IBEDS – Salary Based Apportionment A “snap-shot” in time – last Friday in September Must be submitted to the SDE no later than October 15 th Must use IBEDS program to submit data (including assignment records) http://www.sde.idaho.gov/datacollection/i beds/

20. Calculating Indexes-Staffing Place eligible staff on the Experience & Education Multiplier Table based on the following: & Years completed & Degree claimed & Additional college transcript credits õ earned beyond the degree reported AND initial certification õ initial certification - issue date of the certificate õ reported in semester credit hours only õ do not report in-service credits in this section (I.C. 33-1004A)

21. Building Numbers, Passwords and all that Stuff! Building number The “Catch 22” of passwords Accreditation Fingerprinting

22. The Tip of the Iceberg But not the end of the help!

23. March 4, 2008 Charter School Workshop

24. Data Acquisition Calendar Available on our website at: www.sde.idaho.gov/financeandtechnolog y/forms.asp www.sde.idaho.gov/financeandtechnolog y/forms.asp Shows reports due that month Who to contact with questions Why the report is required

25. Things to do… Hire a qualified business manager or bookkeeper Network with other charter school administrators and business officials Certified Public Accountant (CPA) Accounting system Consider joining IASBO (Idaho Association of School Business Officials)

26. IASBO New School Finance Workshop School Finance 101 workshop (presented by Public School Finance staff) Late February / Early March Annual Conference (Late June) Regional Meetings Website: www.idahoasbo.orgwww.idahoasbo.org

27. IFARMS Idaho Financial Accounting Reporting Management System Provides uniformity between schools for budgeting, accounting, and reporting Specific Balance Sheet, Revenue and Expenditures Codes Manual available at: http://www.sde.idaho.gov/financeandtechnolog y/default.asp

28. School Facility Maintenance and Repairs Idaho Code 33-1019 Must comply if you own your school buildings or are purchasing them via a lease-purchase agreement Please call me for more detailed information (Julie Oberle, 332-6840) http://www.sde.idaho.gov/Facilities/default.asp

29. Calendars Idaho Code 33-512 Specific number of instructional hours per grade grouping Calendar Manual & the 2008-2009 calendar forms are available on the SDE website at http://www.sde.idaho.gov/financeandtechnolog y/forms.asp http://www.sde.idaho.gov/financeandtechnolog y/forms.asp Due May 15, 2008 for the 2008-2009 school year

30. Questions? Public School Finance, 332-6840 Timothy Hill, Deputy Superintendent Gregory Berg, Finance Coordinator GDBerg@sde.idaho.gov Attendance, Support Units Julie Oberle, Finance Coordinator JAOberle@sde.idaho.gov IFARMS, Annual Financial Report, School Facility Maintenance, State Exceptional Funding, Calendars Kathryn Vincen, Finance Coordinator KLVincen@sde.idaho.gov Budgets, IFARMS Myrna Holgate, Finance Coordinator MLHolgate@sde.idaho.gov IBEDS, School Profiles