Purchasing

Question: Can you point me to the latest information regarding centralized warehousing versus distributed purchasing?

Response: The CASBO Central Section Purchasing Committee, under the leadership of then chair Michael Rench, issued a report at the 1998 CASBO Conference on "When is Centralized Purchasing Justified? A Study of California School Districts." If any of your staff attended that session of the Purchasing Committee, the publication is in the packet which was distributed at the conclusion of the presentation. If your district does not have a copy, contact Michael Rench at the Merced County Office of Education.

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Chief Business Official

Question: Is there a listing of retired/consulting business officials available for interim assignments? I know there used to be one on FCMAT BBS. Where is the listing now?

Response: The FCMAT library contains a copy of the CASBO list of retirees available for temporary assignments.

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Chief Business Official/Accounting

Question: How is community redevelopment revenue that is not subject to the revenue limit deduction accounted for? Can the revenue be subsequently transferred to another fund such as the Special Reserve, and if so, what object codes should be used?

If I am correct in my understanding, the revenue should be recorded in object 8625 in the General Fund, but can subsequently be transferred to another fund using the regular interfund transfer codes (i.e, transfers to the Special Reserve Fund would use object codes 7612/8912).

I would appreciate any clarification on this you can provide.

Response: According to Maria Fong of the California Department of Education (CDE), these redevelopment revenues can be recorded in Object Code 8625 in either the general fund, capital facilities fund, or building fund and must be used for facility related expenditures. Transferring the funds from the general fund to the other funds using the 7600 and 8900 accounts would obscure the actual source of the funds in the receiving fund.

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Chief Business Official/Human Resources

Question: Can a school district hire college students on a part-time basis? If so, are they exempt from the finger printing requirement? What is the legal definition of a student worker? Are they exempt from certain taxes as well?

Response: It doesn't matter if they are college students. The debate centers around volunteers. However, if they are employees (part-time or full-time) they must have fingerprints before they begin work! The only students you don't need fingerprints for are for those that attend the school and you pay them to work in the cafeteria, etc.

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Chief Business Official

Question: How will categorical programs be affected by AB 727?

Response: SB 727 changes the funding basis for school districts and county offices of education from actual attendance plus excused absences to actual attendance, but holds districts and counties harmless from any losses due to this change as it relates to revenue limits. The bill calls for a conversion in which districts, per ADA allocations, are adjusted to hold them harmless. This would mean that districts with higher than average excused absences would get a per ADA bump on their revised allocation.

It is FCMAT's understanding that this "hold harmless" clause will also apply to ROC(P)s and adult education as well. The "hold harmless" provision would not apply to categorical programs that are funded on the basis of attendance. It needs to be understood that many categorical program entitlements are based upon enrollment, not attendance. In those instances (e.g., attendance) the bill will have no impact.

However, in instances where the categorical funding is based on attendance thenew "actual" attendance figures, as per SB 727, would result in a recalculation of funding entitlements.

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Chief Business Official

Question: Ed Code Sections 42800 and 42820 both authorize revolving cash funds; however, 42800 authorizes a much higher amount. The requirements are slightly different for each one. What is the practical difference between them and why the two separate authorizations?

Response: The most important difference between the types of revolving cash funds set up by each of these Ed Codes is that 42820 must conform to limits established in 42821. Section 42821 says that payments, not to exceed $1,000, can be made to vendors to expedite orders. The limits of the fund in 42820 are based on attendance, not a percentage of the expenditure budget.

As an additional note, there is another Ed Code to establish a revolving cash fund. It is 42810 and is for school principals and other administration positions to purchase instructional supplies within certain guidelines.

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Chief Business Official

Question: We have 14 schools - four are YRE and 10 are traditional calendar. Is there a legal date by which we must notify staff and parents that we are changing back to traditional calendar?

We are considering doing this beginning next school year, so what date, if any, are we facing in which to notify staff/parents?

Response: FCMAT contact Tom Payne, a consultant with the Department of Education Year Round Education program. Tom says that there are dates that must be observed when going INTO the year round program but not to go OUT of the YRE program.

The biggest issue you must face immediately is working with your bargaining unit. Be sure to follow the bargaining agreement as it relates to year round education and contact your legal counsel to make sure you address all issues.

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