Form W-2 filing
TO: School District Administrators
FROM: Division of Administration and Finance
SUBJECT: Form W-2 Filing Procedures
Procedures for filing Form W-2 include the verification of accuracy of the data being reported. After running the W- 2 prelist, the following checks should be made:If any W-2 adjustment is necessary, the change guidelines should be followed. W-2's will be printed on January xx, 199x and forwarded to districts for distribution to employees by the January xx deadline.
State Form DE-43 should be completed using the information as reported on the W-2 prelist. The form should be signed and returned to Xxxxx Xxxxx of this office by February xx, 199x| Back to Index | FCMAT On-line Resources |
Gann Limitation adoption
TO: School District Administrators
FROM: Xxxxx County Office of Education
SUBJECT: Gann Limit Adoptions
Gann Limit computation worksheets have just been received by this office from the CDE. All districts will be required to adopt Gann limits at a September or October Board Meeting. As in past yeats, this office will perform the calculation on behalf of all districts. However, any district preferring to do its own calculation may so inform District Advisory Services and we will forward a blank set of worksheets to you.
Additionally, the computation methodology has once again undergone change. The CDE has attempted to make the calculation more "user friendly" by tieing the worksheets directly to J-2-1 actuals. Unfortunately, 199x-9x actuals are not due to this office until September 8 or 15. Therefore, Gann calculations for any individual district cannot be done until unaudited actuals are received. Once your J-201 is received, we will immediately calculate you appropriation limits and submit those to you.
Please direct any questions or blank worksheet requests to Xxxxx Xxxxxx.| Back to Index | FCMAT On-line Resources |
Governor's budget proposal 1996-97
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: 1996-97 Governor's Budget Proposal
The administration's financial proposal for K-12 education in 1996-97 is fairly simple and uncomplicated. The Governor proposes to fund ADA growth and COLA for revenue limits and limited growth and COLA for special education. No other programs (i.e., Mega-item, Adult Education, ROP) are scheduled to receive COLAs except child development and preschools.
The current estimate for the 1996-97 COLA is 3.34%. This percentage of inflation increase would yield revenue limit ADA increases of $116 for elementary districts, $141 for high schools, and $122 for unified districts. The special education COLA is proposed to be allocated in a manner similar to revenue limits. The COLA will be the same dollar amount increase for each unit; $1349 for SDC, $1420 for RSP, $1353 for DIS, and $463 for instructional aides. However, the actual percent of inflation increase is still subject to change and could rise or fall until fixed in May.
Categorical programs are the big losers in the Governor's proposal. No growth or COLA funds are proposed for Mega-item programs; therefore, the $26/ADA block-grant in 1995-96 was truly one-time money.
Perhaps the item of greatest controversy for 1996-97 is the proposal to create "opportunity scholarships." These scholarships are vouchers which could be used by students attending the lowest-performing schools in terms of test scores to attend any public or private school of their choice. Therefore, the Governor's proposal regarding "opportunity scholarships" once again reopens the debate concerning vouchers.
The other significant aspects of the administration's budget proposal actually involve 1995-96 items. First of all, the CTA vs. Gould lawsuit has not yet been settled. The suit must be settled before the 1996-97 budget can be implemented as proposed. The failure to settle the lawsuit delays funding for equalization aid and revenue limit deficit reduction. As currently proposed, the 1996-97 budget assumes that revenue limits have been equalized to 1994-95 amounts and that the deficit has been reduced to 10.12%.
Also, the Governor proposes to deliver $315 million in additional 1995-96 Prop. 98 dollars to K-12 education in fiscal 1996-97. These are funds that are in addition to and not provided for in the 1995-96 budget act. The major components of that proposal call for $100 million in a one-time block grant of approximately $17.70/ADA to be used for instructional materials, education technology, deferred maintenance, or other non-recurring purposes. A second block of $100 million or $17.70/ADA is proposed for new and refurbished computer acquisition, and a third $100 million block is designated for a one-time allocation to improve basic reading and mathematics instruction.
Additional details concerning the 1996-97 State funding proposal can be obtained from the appropriate administration and finance consultant. Please call District Advisory Services with questions or requests for additional information.| Back to Index | FCMAT On-line Resources |
Independent contractor vs. employee
TO: School District Administrators
FROM: Division of Administration and Finance
SUBJECT: Independent Contractor vs. Employee
School districts and county offices of education are responsible for determining whether an individual should be classified as a (1) independent contractor and paid on a commercial warrant or (2) as an employee and paid through the payroll system.
As part of its auditing procedures, this office will be making extensive reviews of all consultant contracts/agreements to ascertain if they are properly classified. For those contracts/agreements that appear to be misclassified, the school district will be contacted for further clarification. As a result of this communication, a final determination will be made.
This review process will be effective for all payments made after January 1, 1995. This means that even though an agreement was issued in 1994 but is misclassified, it will have to be properly reclassified for all payments made after January 1, 1995.
Please contact Xxxxxx Xxxxx at this office if you have any questions or need further assistance.| Back to Index | FCMAT On-line Resources |
J-200 timelines
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: September J-200 Submittal
As you know, the due dates for submission of the unaudited actuals and budgets are rapidly approaching. Please make note of the following J-200 timelines:
Dual Adoption DistrictsUnaudited actuals and revised budgets are due to the County Office on or before September 8.
Single Adoption DistrictsUnaudited actuals and a reprint of the adopted budget (including technical corrections) are due to the County Office on or before September 15.
The J-200 package should include:
- a. Certification pages - two sets each (CA and CB) all with original signatures
- b. Table of Contents
- c. J-300S and J-200S - summaries of interfund transfers
- d. J-200A - ADA recap and projections
- e. J-200DM - deferred maintenance certification, two copies with original signatures
- f. J-201 - general fund budget
- g. J-201RL - revenue limit summary
- h. J-201SE - special education revenue summary
- i. J-249 - long term debt account
- j. J-385 - current expense formula
- k. J-390 - grants/entitlements financial report
- l. J-200's - special funds budgets
- m. Summary or in-depth Criteria and Standards for all funds
- n. J-201L, J-218P, J-301CSR, if applicable
- o. Software technical review checklist
| Back to Index | FCMAT On-line Resources |
Mileage rate increase for 1996
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Mileage Rate Increase for 1996
The Internal Revenue Service has announced that the standard mileage rate will increase from 30 cents to 31 cents effective January 1, 1996. This is the rate at which employers can reimburse employees, tax free, for business use of their personal automobiles.
However, if the employee is reimbursed at a higher rate than 31 cents per mile, ONLY the excess should be included as income on the employee's Form W-2.
Mileage rates for each school district are set by their Board of Trustees. These rates can be more or less than the tax-free rate that the IRS has set.
For further information concerning the mileage rate, please contact Xxxxxx Xxxxxxxx, Director, (xxx) xxx-xxxx.| Back to Index | FCMAT On-line Resources |
Requirements for Annual Audit
TO: School District Administrators
FROM: Division of Administration and Finance
SUBJECT: Resolution of 19xx-xx Annual Audit Report Findings
Effective January 1, 1995, Assembly Bill 3627 amends Education Code Section 41020, "Requirements for Annual Audit." This legislation outlines the responsibilities of the California Department of Education, County Offices of Education and school districts regarding the audit exceptions identified by a district's independent auditor. Each county superintendent is responsible for reviewing the audit exceptions of their districts related to attendance, inventory of equipment, internal controls, and any miscellaneous items to determine whether the exceptions have been corrected or have an acceptable plan of correction.
In accordance with the requirements stated above, we have enclosed an Audit Activity Reporting Calender and an Audit Finding Corrective Action form. If your district's annual audit report for June 30, 19xx had any audit findings, as mentioned above, return the Audit Finding Corrective Action form for each finding with the plan of correction (explaining the current status) and any evidence of correction, (i.e., an amended attendance report, etc.) by March 15, 19xx. The County Office will review all plans of correction for adequacy and, in accordance with the education code, will ask districts to resubmit any portion of their plan that is inadequate.
If you have any questions regarding the above, please call Xxxxx Xxxxxx, Coordinator of District Fiscal Services, at (xxx)xxx-xxxx.
January 31
District : On or before this date the district Governing Board must review and accept the prior year's annual audit report at a public meeting.(E.C.41020.3)
March 15District : On or before this date, the district shall submit to the County Office the Certification of Corrective Action for audit findings. Evidence of correction of a finding should be provided to the County Office.
April 1District : On or before this date, the district must submit to the County Office verification that their Governing Board has approved a contract for audit services for the current fiscal year.
May 1County Office : The County Office shall provide for an audit contract for any district that has not secured an auditor for the current fiscal year.
May 15County Office : The County Office shall certify to the Superintendent of Public Instruction (SPI) that all district audits were reviewed and corrections were made, except as noted, or an acceptable plan was submitted.
SPI : In accordance with E.C.41020(m), the Superintendent of Public Instruction (SPI) shall be responsible for assuring that school districts have either corrected or developed a plan of correction for any or all of the following:(a) All Federal and State compliance audit exceptions identified in the audit.
(b) Any exceptions the County Superintendent as of May 15 that have been corrected.
(c) Any repeat audit exceptions that are not assigned to the County Superintendent to correctState Controller : In accordance with E.C. 41020(n), the Controller annually shall select a sampling of County Superintendents of Schools and perform follow-up of the audit resolution process of those County Offices and report the results of that follow-up to the SPI and the County Office that were reviewed.
May - NovemberAuditor : In accordance with E.C. 41020(l), the district's auditor shall review the plan(s) of correction submitted by the district to determine if the findings (exceptions) have been resolved. If not, then auditor shall immediately notify the County Office and the State Department of Education and restate the finding in the audit report.
| Back to Index | FCMAT On-line Resources |
Operation of School Buses During Foggy ConditionsTO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Operation of School Buses During Low Visibility Conditions
Policies and procedures for the operation of school bus transportation, during atmospheric conditions which reduce visibility on the roadway to 200 feet or less during regular home-to-school transportation services, have been developed over the years with the cooperation of school districts and the Office of the County Superintendent. Designed to comply with Vehicle Code Section 34501.6 and to assure maximum safety and protection for students, it is recommended that the following procedures be adopted as district policy.I. COMPLETE CLOSING OR DELAYED OPENING OF ALL SCHOOLS IN THE CENTRAL PORTION OF THE COUNTY (V.C. 34501.6)
A. In the event of extremely hazardous fog or other conditions which cause low visibility over a major portion of the county, a decision to close all schools in the central portion of the county would be made only upon the recommendation of a committee composed of representatives of selected districts in the central area and the County Superintendent of Schools. In the event of such a decision, a general announcement will be made ordering the complete closing of schools. Such announcement will be made the day before complete closing of schools.
B. A decision for a general, two-hour delay in the opening of all schools in the central portion of the county will be made and announced in the same manner. The Xxxxxx and Xxxxxxx school districts will be authorized for three-hour delays because of their location in an extremely heavy fog belt area.
II. TRANSPORTATION DELAY OR DELAYED OPENING DUE TO SPOTTY FOG CONDITIONS (V.C. 34501.6)
A. In all situations of spotty fog conditions, or temporary visibility problems other than the extreme mentioned above, the following will apply:
1. The decision to close schools in a district or to delay school bus transportation later than the normal time is a local decision to be made by the district administrator in accordance to policy established by the district's board of trustees. Such a decision must be made and relayed to the fog line prior to 7:00 a.m.
2. If a decision is made to delay school bus transportation later than the normal time, a uniform two-hour delay shall be applied by all districts so deciding (except for the two districts that may call three-hour delays).
3. Elementary and secondary administrators in a neighboring community should coordinate the closing of schools or the delaying of school bus transportation.4. When a decision has been reached at the local level to close schools, or delay transportation later than the normal time because of low visibility conditions, districts are to call a designated number (see aragraph B following). After this number has been called, the decision should not be rescinded. The only exception is in those situations in which weather conditions change a delay to a closure.
5. Students and parents should be instructed that school will operate on a regular schedule unless they are notified otherwise. They should be instructed to listen to the radio or tune to a Xxxxxxxxxx television station on those mornings when fog or other weather and/or road conditions indicate the possibility of school being closed or transportation delayed.
THEY SHOULD NOT CALL RADIO OR TELEVISION STATIONS OR THE CALIFORNIA HIGHWAY PATROL.
B. Again this year, Xxx Xxxxxx, the Director of Transportation Services at the Xxxxxx County Office of Education, will be responsible for coordinating information regarding delays due to weather conditions. As in the past, your cooperation will be appreciated in following the procedure set forth as follows:
1. It is recommended that a district administrator or his/her designated representative, such as the director of transportation, should be the only district representative to call the designated number regarding the district's decision to close school or delay. This will avoid confusion and recording of misinformation.
2. The district representative should call this confidential number:
xxx-xxxx
which has a recording device on the other end of the line. The representative must report in the following exact words:
a. "My name is___________,___________ School District will delay two hours."
b. "My name is___________,___________ School District will be closed."
One of the above statements must be said clearly and distinctly to allow a recording to be made. Once the simple message has been spoken, the representative should get off the line.
3. Once the recordings have been made by districts (prior to 7:00 a.m.), a Transportation Services Representative will then prepare a recording which will be made available to the various media, which they may obtain by calling a confidential number. Recordings to the media will begin as early as 5:30 a.m. and will be updated every 30 minutes until the 7:00 a.m. deadline.
4. If a district decides to go from a delay to a closure, the superintendent or his designee should call the Communications Office after 7:30 a.m. at xxx-xxxx, and the Communications Office will relay the information to the news media.
5. It should be noted that in the event a decision to close has been made by any district a day in advance, such information should be called in immediately to the Communications Office at xxx-xxxx, and again to the recording device the morning of the closure.
III. In the event that school bus transportation experiences reduced visibility of 200 feet or less during school activity trips, it shall be the discretionary authority of the school bus driver to determine if it is safe to continue operation of the bus.
IV. Xxxxxx County and the Greater Xxxxxxxxxx Area continue to experience rapid growth. Many new residents have moved into school districts within the past year; they are unfamiliar with the schools' foggy day procedures. Therefore, we recommend that each district inform its staff, parents and students of its foggy day policies as soon as possible.
That information should precisely define what is meant by a "two-hour delay" in your district. The delay refers to a bus transportation delay in some districts; a delay of school opening in other districts.
Your cooperation is appreciated.
| Back to Index | FCMAT On-line Resources |
Unemployment insurance report
TO: School District Administrators
FROM: Xxxxxxxx County Office of Education
SUBJECT: Quarterly Unemployment Insurance Report
The xxxxx quarter unemployment insurance report will be due soon. Each district must run its own report and forward it to Xxxxx Xxxxxx at this office. The report must be received no later than xxxxx 15, 199x.
Districts are reminded that adjustments to the report may be necessary. For example, jury duty abatements, workers' compensation reimbursements, auto allowance payments, and student wages are exempt from unemployment insurance premiums. Necessary adjustments should be made via the update employee pay history screen before the final U.I. report is run and sent in. The total of the regular gross earnings column of the quarterly report is used to calculate U.I. premiums.
In addition, certain amounts in the exempt column (workers' compensation reimbursements, auto allowance payments, and jury duty payments) must be identified in order to be excluded from the calculation for worker's compensation premiums. Worker's compensation premiums are based on the total of the regular gross wages column and the exept column.
The Worker's Compensation Premium worksheet should be submitted to Xxxxxx during the same time as the quarterly report is submitted.
Adjustments for a prior quarterly report must be reported on a separate form. For example, a warrant issued last quarter and canceled this quarter must be adjusted on a separate form. These forms may be requested from the Xxxxxxx County Office of Education. Districts will not have to account for the number of weeks worked during the quarter. This will be a Xxxxxxx County Office of Education function.| Back to Index | FCMAT On-line Resources |
Year-end accruals
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Year-End Accruals
Year-end accruals for accounts receivables and current liabilities will be done partially by each district and partially by the Xxxxxx County Office of Education as follows:
School District Responsibility
- Open Purchase Orders - Current Liability
- Deferred Income - Journal Entry
- Categorical Funds - Accounts Receivable
- Adjust for Prior Year Accounts Receivable and Current Liabilities
Xxxxxxx County Office of Education Responsibility
- Interest (4th Quarter) - Accounts Receivable
- Revenue Limit Apportionments
- Current Liability Payroll and Benefits
- Lottery (4th Quarter) - Accounts Receivable
- Over/Under Collection of Property Taxes
- Equalization Aid and Deficit Reduction
Information regarding submitting the Receivables and Liabilities Reports is provided in another bulletin.
For further information, please contact Xxxxx Xxxxxx, at (xxx)xxx-xxxx.| Back to Index | FCMAT On-line Resources |
Processing payrolls as a currrent liability
TO: School District Administrators
FROM: Xxxxx County Office of Education
SUBJECT: Processing Payrolls as a Current Liability
Those districts having payrolls run in July for time worked in June have the option of having these payrolls processed as a current liability (charged to 1995-96) or as a current year expenditure (charged to 1996-97).
Payrolls to be processed as a current liability should be charged to the normal 24-digit account number. DO NOT charge them to 9510.
Current liability payrolls should NOT be included with the normal liabilities that are established at year end.
Payrolls that are to be run as a current liability cannot have time worked in June and July on the same prelist. The July time must be reported on the July EOM payroll.
In order that we can identify current liability payrolls, please note on the signature authorization form the words CURRENT LIABILITY PAYROLL. Also, please indicate "C.L." in the "Report Title" on the payroll prelist.| Back to Index | FCMAT On-line Resources |
Year-end closing of object codes 9160 and 9510
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Year-End Closing of Object Codes 9160 and 9510
The above object codes must have a "0" (zero) balance as of June 30, 1996 for all funds. To determine if a balance exists, run a board financial summary for each fund. If a balance remains, the following procedure is recommended to close it out:
If object code 9160 has a balance, a Detailed General Ledger (for Object Code 9160 only) should be run in the current year.
In addition, a Detailed General Ledger (for Object Code 9159 only) should be run in the prior year.
Once these two reports have been run, a reconciliation between the two should be attempted to determine which accounts and amounts make up the outstanding balance. This balance can then be cleared by a journal entry charging (debiting) the same income account that was used when the accrual was originally made. The offsetting credit should be made to object code 9160.
An alternative method would be to verify that all A/R deposits have been recorded with an "F" for final. Any remaining entries would be cleared by journal entry as described above.
The procedure is basically the same for object code 9510. The main difference is that the General Ledger would be run for object code 9510 in the current year and 9509 in the prior year. The journal entry to clear the account would be to charge (debit) object code 9510 and credit the same expenditure account that was used to set up the liability.
For further assistance on this process, please call Xxxxx Xxxxxxx at xxx-xxxx.| Back to Index | FCMAT On-line Resources |