AFDC
TO: School District Administrators / AFDC Coordinators
FROM: Division of Administration and Finance
SUBJECT: 199x-9x Aid to Families with Dependent Children (AFDC)
The Xxxxxx County Office of Edcuation and the Department of Human Services are working together to improve the accuracy of data collection in the Aid to Families with Dependent Children (AFDC) program. Many school district representatives have requested guidance regarding the collection of student social security numbers at their school sites. This memo will attempt to address the issue of collection of social security numbers for AFDC purposes and explain the process of direct certification of the AFDC student count with the Department of Human Services.
Collection of Student Social Security Numbers
Federal law requires the provision of social security numbers for all household members. Federal law also requires that social security numbers be required for application of free/reduced lunches and students enrolled in special education programs in California. At this time, there is no basis for schools to request social security numbers for any other reason. Therefore, student social security numbers should be submitted on a voluntary basis for AFDC purposes.
Participation in Direct Certification of AFDC Student Numbers
Those districts that presently are involved in the process of collecting student social security numbers are encouraged to participate in direct certification of their AFDC count with the Department of Human Services. If your district wishes to take part in the direct certification process, please call the office contact person whose name is provided at the end of this memo. This office will be the liaison between the Department of Human Services and your district and will coordinate this procedure for you.
Please respond before October XX, 199x, since the AFDC student count date will correspond with the CBEDS information date of October XX, 199x. If you have further questions or concerns related to this bulletin or wish to take part in the direct certification process contact: Xxxxxx Xxxxxxx (xxx)xxx-xxxx.| Back to Index | FCMAT On-line Resources |
Annual organizational meeting of school boards
TO: School District AdministratorsFROM: Xxxxxx County Office of Education
SUBJECT: Annual Organizational Meeting of School Boards
Education Code Sections 5017 and 35143 requires that each school district in Xxxxxx County hold an annual organizational meeting within the period of December 6 to December 21. Unless otherwise provided by rule of the governing board, the date and time of the annual meeting shall be selected by the board at its regular meeting held immediately prior to December 6, and the board shall notify the County Superintendent of Schools of the date and time selected. The clerk of the board shall, within fifteen (15) days prior to the date of the annual meeting, notify in writing all members of the date and time selected for the meeting.
If the board fails to select a date and time for the meeting, the Xxxxxx County Superintendent of Schools shall, prior to December 6 and after the regular meeting of the board held immediately prior to December 6, designate the date and the time of the annual meeting. The date designated shall be within the period of December 6 to December 21, inclusive. He shall notify in writing all members of the date and time.
Any trustee elected or re-elected at the November 1996 election does not take office until Friday, December 6, 1996, at the earliest. Until newly elected trustees take office, their predecessors continue in office.
The Xxxxxx County Clerk-Elections Division will be forwarding to you an oath of office to be administered to newly elected and re-elected trustees.
Every school district governing board consisting of five or more members shall, at its initial meeting and at each annual meeting, elect a president and a clerk from among its members (Education Code Sections 35022 and 35143). The governing board of any school district may employ a person, not a member of the board, to act as secretary and bookkeeper for the board (Education Code Section 35025) and may delegate to such secretary the duties prescribed in Education Section 35250.
A city board of education whose members are elected in accordance with a city charter for terms of office commencing in December is also governed by Education Code Section 35143.
The governing board of each school district of every kind or class shall annually, at its initial meeting, select one of its members as its representative who shall have one vote for each member to be elected to the county committee on school district organization. The secretary or clerk of the district shall furnish the Xxxxxx County Office of Education with a certificate naming the representative selected by the board (Education Code Sections 35023 and 72403).
The enclosed forms shall be completed and returned to Xxx Xxxxxx of this office.
To be returned by November 22:
1. Notice of Date of annual Organizational Meeting (yellow postcard).
To be returned after the organizational meeting:
1. Certificate of Election of Governing Board Office (pink postcard).
2. Certificate of Election of Trustee Representative (blue postcard).
3. Signatures of Members of the Governing Board (shall be filed annually).
Please contact this office if there is a need for any of the following forms:
1. Statement regarding release of payroll warrants (if there has been a change from what is on file in this office).
2. Form to notify Xxxxxx County Office of Education regarding mailing of warrants (if there is a change from the form on file).
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Annual report of governing board
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Annual Report of Governing Board
Enclosed is the Annual Report of Governing Board which must be completed by each school district for the fiscal year.
Please return the completed form to the Xxxxxx County Superintendent of Schools Office, Attention: Xxxx Xxxxxxxx, by June 27, 199x.
CALIFORNIA STATE
DEPARTMENT OF EDUCATION
FORM NO. J-14
Rev. 4/77 Kern Co. Supt. of Schools
ANNUAL REPORT OF GOVERNING BOARD
For the Fiscal Year Ending June 30, 19____
OF_______________________________________________DISTRICT
TO: THE Xxxxx COUNTY SUPERINTENDENT OF SCHOOLS
NOTICE: The law requires the governing board of every school district to file this report with the county superintendent of schools on or before July 1 of each year (Education Code 35250(c), 72600(c)). A duplicate copy should be filed in the office of the clerk or secretary of the governing board.
A. MEETINGS
1. Has your board fixed a time and place for regular meetings as required by Education Code Sections 35140, 72120, 35141, and 35142?__________
2. On which dates were such regular meetings held? July__________ August__________ September__________ October__________ November__________ December__________ January__________ February__________ March__________ April__________ May__________ June__________
3. Where are such regular meetings held? (Education Code Section 35148)
________________________________________________________________
________________________________________________________________
4. Have the minutes of regular and special meetings been kept as required by Education Code Sections 35163, 72202?__________
5. Has the agenda been posted as required in E.C. 35145(b) and 72121(b)?__________
6. Have the provisions of E.C. 35146 and 72122 been observed?__________
7. Have E.C. 35233, 72533, 35234, 72534, 35235, and 72535 been observed relative to conflict of interest?__________
B. DISCHARGE OF POWERS AND DUTIES
1. Has school been maintained in your district for at least 175 days of actual teaching this fiscal year? (E.C. 41420, 84370)__________
2. Has each public day school in your district been maintained for the same total number of days?(E.C. 37202, 79002)__________ If not, explain reasons:
___________________________________________________________________
___________________________________________________________________
3. Has a principal been designated for each school? (E.C. 35042)__________
4. Has at least one of the trustees or the district superintendent or an assistant visited each school in the district once each term during the present school year and examined carefully the management, conditions, and needs of the school as required by Education Code Sections 35292 and 72236?__________
5. Are the school buildings and equipment insured as required by E.C. 39601 and 81601?__________ Amount of insurance carried: $____________________ Deductible $____________________
6. Is liability insurance carried as required in E.C. 35208 and 72506?__________
7. Are employees bonded as required in E.C. 41021 and 84041?__________ Amount $____________________
8. Have the school buildings been kept in satisfactory repair during the year as required by E.C. 39601 and 81601?__________
9. Have any children under legal age been admitted to the schools? (E.C. 48000 to 48010, inclusive)__________
10. Has the annual school budget been filed with the county superintendent of schools as required by E.C. 42103, 85003, 42127?__________
11. Have all reports been filed on time? (E.C. 45058, 87831)__________
12. Has the governing board kept records and accounts open to the inspection of the electors of the district? (E.C. 35250, 72600)__________
13. Was the financial statement, as required for all school districts by E.C. 42100 and 85000, prepared and placed on file for public inspection by August 15?__________
14. Have suitable American flags and (flags of the State of California) been provided and displayed as required by E.C. 40009, 52504 and Government Code 431(d)?__________
15. Has the board furnished all necessary school supplies free to pupils as required by E.C. 40011, 82506?__________
16. Have all standard school supplies and equipment been purchased through the county superintendent of schools or through the county purchasing agent according to the regulations of the county Board of Education as required by E.C. 40000 et seq.?__________
17. Are the teachers, janitors, and other employees insured against accident under the employers' liability act? (Insurance Code Section 11870)?__________
18. Has all money received or collected from any source by or for the district been deposited with the county treasurer as required by E.C. 41001, 84001?__________
19. Have any fees, deposits, or other charges not specifically authorized by law been collected from pupils or students? (Calif Admin. Code, Title 5, Section 350)?__________
20. Has all money collected for the willful or negligent damage or loss of elementary state textbooks been transmitted to the State Department of Education?__________ (Calif. Admin. Code, Title 5, Section 9502)
C. GENERAL CONDITIONS
1. Has proper attention been given to the sanitary condition of the school premises?__________ (Calif. Admin. Code, Title 5, Section 630)
2. Are proper sanitary facilities provided as required by E.C. 39612, 81612?__________
3. Are necessary furniture and apparatus provided? (E.C. 4001, 82500)__________
4. Has a fire drill been held in each school at least once each month? (E.C. 32001 and Calif. Admin. Code, Title 5, Sections 550 and 5554)
5. Is the school building located on a highway?__________ If so, have proper safety signs warning automobilists to drive cautiously been placed on the highway passing the schoolhouse?__________ (Vehicle Code sections 21367 and 22352)
6. Are teachers supervising the conduct of children on the playground in a satisfactory way?__________ (Calif. Admin. Code, Title 5, Section 5552)
7. To the best of your knowledge and belief, have all children living in the district and between the ages of six and sixteen years been attending school as required by E.C. 48200 et seq.?__________ If not, attach a list of pupils not attending.
8. Have proper steps been taken to provide careful supervision over the "moral conditions" in the schools of the district?__________ (Calif. Admin. Code, Title 5, Section 5530)
I hereby certify that the above report is true to the best of my knowledge and belief.
Signed:__________________________________________________________
Clerk/Secretary of the Board
Date:____________________________________________| Back to Index | FCMAT On-line Resources |
Audit documentation guideline
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Discretionary Audit Documentation Guidelines
Attached are guidelines outlining the documentation necessary to process commercial (B) warrant registers through our District Accounting Services. These requirements are effective immediately. Any register received without appropriate backup documentation attached will be held until the district can provide the necessary information.
It is hoped this set of guidelines will cover most situations encountered by school districts. Consistency among the districts of the county in documentation procedures will benefit the county, school districts and independent auditors in research time saved.
Please refer to your Accounting Manual for detailed descriptions of each object code discussed in the attachment.
If you have any questions regarding documentation, contact Xxxxx Xxxxxxx at (XXX) xxx-xxxx.
Xxxxxx County Office of Education
DISCRETIONARY AUDIT DOCUMENTATION GUIDELINES
GENERAL REQUIREMENTS
1. New contracts are required each year as of July 1. All contracts expire as of June 30 and are removed from the Xxxxxx County Office of Education, with the exception of long term contracts such as building or lease/purchase contracts. The contract must be signed by the individual (or vendor) and the school district official.
2. Backup documentation is required for all payments exceeding $5,000 on any payment to the same vendor. Backup documentation should include a contract (if one was made), the invoice from the vendor, and any other pertinent documents. Excluded are payments for utilities.
3. If you have a contract with any vendor, send a copy to the Xxxxxx County Office of Education. This is a "rule of thumb" which can generally be followed. Any exceptions should be cleared through the Xxxxxx County Office of Education.
4. A purchase order as the sole documentation for payment is not acceptable. An invoice or other form of billing is needed instead. Purchase orders are not required as backup documentation at the county level but should be retained in the district's files for reference. When issuing a warrant with a purchase order or other order form for which no invoice is available, the purchase order and/or order form should be modified to include information necessary for processing the warrant and signed by an appropriate district representative.
5. Board minutes which are to be used as documentation for mileage allowances or per diem rates, or any other payment amounts should clearly state the total amount to be paid the individual(s). Do not state only the amount of increase; instead, state the total to be paid.
6. Be sure to include appropriate backup when requesting reimbursement for revolving cash fund accounts. Copies of actual invoices, receipts for meals, if appropriate, etc., should be attached. Cash advances given should include documentation from the district as to the reason for the advance and when final billing will be made.
7. If proper documentation is not included, the district will be contacted to determine if the entire register is to be held or whether to delete the line items involved until further documentation can be forwarded.
ADDITIONAL SPECIFIC BACKUP REQUIREMENTSK-12 College Object Object Code Code 5110 55001. Personal Services Description: Includes expenditures for personal services provided by instructional consultants, lecturers and others.
a. Documentation Required: A copy of the contract signed by both parties (individual and school district official). Once the contract is on file, all that is needed is an invoice by the individual for each payment of backup.5200 57002. Travel and Conference Description: Includes expenditures for actual and necessary expenditures incurred by employees and other district representatives for travel and conferences.
a. Documentation Required:
- (1) If paid per diem, board minutes showing the total amount approved for per diem must be on file in the county office.
- (2) If paid as actual and necessary, actual receipts must be included.
- (3) For conferences, a copy of the completed, dated registration form showing names of individuals attending and amounts must be included. Spouse's fee must be reimbursed to the district and a copy of the check must be attached.
5600 56003. Rentals, Leases and Repairs Description: Includes expenditures for rentals, leases (without option to purchase), repairs or maintenance by outside vendors.
a. Documentation Required: A copy of the lease agreement should be on file at the county office.5800 59004. Other Services and Operating Expenditures Description: Includes expenditures for all advertising, penalties, judgements, legal advice, elections, audits, etc.
a. Documentation Required:
- (1) For payments to parents in lieu of transportation, a list must be furnished by the district showing the individual(s) and amount paid per day. A new list should be sent to the county July 1 of each year. Monthly invoices signed by the parent (guardian) should be sent in for payment.
- (2) For payments relating to x-rays and T.B. tests, a copy of the billing from the doctor or lab should be included. If the district pays only a portion of the invoice, mark the amount actually paid on the invoice and send it to the county office with the register.
- (3) For all other payments, include invoices and copy of contract, if available.
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Audit reports
TO: School District Administrators
FROM: Xxxxxxxx County Office of Education
SUBJECT: Annual Audit
Districts are reminded of the necessity to engage an auditor, or arrange with the County Superintendent of Schools to provide for the annual audit of their financial records and accounts. Education Code Sections 41020 and 84040 state that if a district does not provide for the audit by April 1, the County Superintendent shall provide for the audit.
Enclosed is a list of auditing firms who have expressed an interest in providing auditing services for school districts. This listing, however, may not be all inclusive and is offered only as a reference. Districts wishing to contract with a firm not on the list have the prerogative of doing so.
As soon as the auditor has been selected, a contractual agreement should be entered into. Attached are three (3) copies of the contract that should be used: one copy for the district, one for the auditing firm, and one copy to be returned to the County Superintendent of Schools, attention: Xxxx Xxxxxx, by April 15.
One significant aspect that should be noted in the contract is that districts must withhold 10% of the audit fee until certification (colleges excepted).
Also enclosed is an information form (pink) that should be completed and returned by March 30.
If you have any questions, please contact Xxxxx Xxxxxx.
AUDITING FIRMS
(Each County Office should supply its own list)| Back to Index | FCMAT On-line Resources |
Resolution for temporary interfund transfer
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Resolution for Temporary Interfund Transfer by Xxxxxx County Office of Education
Education Code 42603 delineates the regulations regarding temporary interfund cash transfers. Board approval is required before making these transfers. In an effort to facilitate this process, school districts may wish to obtain board approval for the Xxxxxx County Office of Education to make the transfers for cash flow purposes as the needs arise.
Attached is a sample resolution that may be used for this purpose. This is a recom-mended procedure inasmuch as without it a special board meeting would have to be called every time a transfer is necessary.
The completed resolution should be returned to Xxxxxxx Xxxxx of this office.
TEMPORARY TRANSFER OF FUNDS
Resolution No. ________________________
The Board of Trustees of the_________________________________________School District hereby authorized the Xxxxxx County Office of Education to make temporary interfund transfers as needed and as prescribed by law for the fiscal year of
19 _____ - 19 _____.Motion by_____________________________________
Seconded by_____________________________________
Ayes:
Noes:
Absent:
Date_____________________________________
Secretary to the Board _________________________________________________
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Changing W-4 withholding
TO: School District Administrators
FROM: Xxxxxx County Office of Education
SUBJECT: Changing W-4 Withholding Exemptions
Under the new tax withholding regulations for supplemental wages, there are new time periods for making changes using the W-4 tax withholding exemption form.
For example, if an employee is expecting to receive supplemental wages (i.e., overtime, retroactive pay, bonus pay, etc.) and wants to claim additional exemptions to offset the additional taxes, the W-4 must be filed after the prior month's supplemental payroll but before the prior month's EOM payroll is processed.
If, for example, an employee is expecting to receive a retroactive payment on November 10, the W-4 must be filed after the October 10 but before the October 30 payrolls are processed.
Any attempt to use a different timeline for entering W-4 changes under this scenario will be rejected by the computer when the payroll is being processed and the W-4 will have to be deleted. However, W-4 changes can be accepted at any time during a month where there are no supplemental wages to effect the tax withholdings.
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Deferred income recognition
TO: School District Administrators
FROM: Division of Administration and Finance
SUBJECT: Deferred Income Recognition
A part of year-end closing / adjusting entries calls for the recognition of deferred income wherever it is appropriate. Deferred income is defined as income received but not yet earned. Districts should review each of their special projects to determine the appropriate entry that should be made. The following examples present various scenarios districts may encounter for year-end closing:
EXAMPLE I:ECIA Chapter I Entitlement Grant $50,000 Expenditures as of June 30 40,000 Income received as of June 30 45,000Since the income received exceeds expenditures by $5,000, the following journal entry would be made:
Debit 8160.01, ECIA Chapter 1 $5,000 Credit 9540.00, Deferred Income $5,000
The above journal entry is made if the funds can be carried over to the next fiscal year. If the funds cannot be carried over, the $5,000 becomes a liability and must be set up as an Accounts Payable and charged to object code 8160.01 as shown above.
EXAMPLE II:ECIA Entitlement Grant $50,000 June 30 Expenditures 45,000 June 30 Income 40,000Since the expenditures exceed income by $5,000, a receivable would be set up on the Accounts Receivable screen for $5,000.
EXAMPLE III:ECIA Entitlement Grant $50,000 Expenditures as of June 30 55,000 Income received as of June 30 45,000In this example, expenditures exceed both income and the entitlement. Income to be received will never exceed the entitlement. Consequently, a receivable should be set up on the Accounts Receivable screen for $5,000 (the difference between the maximum entitlement $50,000 and the income received to date $45,000). The excess expenditures will have to be absorbed by the regular funding source.
Reversing Entry: On July 1, the journal entry as recorded in Example I would be reversed. This is necessary so that the income received will be reflected in the fiscal year that it applies to.
Questions on the above procedures may be directed to Xxxxxx Xxxxxxx.| Back to Index | FCMAT On-line Resources |
Deferred maintenance
TO: School District Administrators
FROM: Xxxxxxxx County Office of Education
SUBJECT: Deferred Maintenance
Deferred maintenance applications must be on file with the State Allocation Board on or before March 31, 199x. It is recommended that districts file these applications as soon as possible, if they have not done so, to facilitate the approval process.
To qualify for deferred maintenance, a district must do the following:
- Have an approved five-year plan (Form 40-1).
- Deposit, upon County Office notification, your district's minimum (or greater) contribution.
- File by March 31, 199x an annual application for funds, Form SAB 40-2 (funding request), signed by the district superintendent. This must be done annually unless your district is continuing with a previously approved plan.
If a district has a hardship project and meets the criteria, it may request hardship funding by completing Form SAB 40-2 prior to the March 31 deadline.
Districts are requested to send a copy of their five-year plan and Form SAB 40-2 to Xxxxxx Xxxxxxxx, Xxxxxxxx County Office of Education.| Back to Index | FCMAT On-line Resources |
Form J-380
TO: School District Administrators
FROM: Xxxxxxxx County Office of Education
SUBJECT: Form J-380
Enclosed please find information relating to the filing of Form J-380. The contents are as follows:
- J-380 Software
- Software User Guide
- Instructions Manual
Instructions for installing the J-380 software are included in the user manual.
These reports shall be prepared and distributed as follows:
FORM J-380
- Original to Xxxxx Xxxxxxxx
- One (1) copy retained at district office
FORM J-380 WORKSHEETS
- One (1) copy retained at district office
FORM J-380-SE
- One (1) copy retained at district office
J-380 DISKETTES
- Original retained at district office
- Copy to Xxxxx Xxxxxxxx
TECHNICAL CHECKLIST
- Original to Xxxxx Xxxxxxxx
- Copy retained at district office
CERTIFICATION PAGE
- Signed original and one (1) copy to Xxxxx Xxxxxx.
These reports are due in this office by September xx, 199x. Late reports are subject to salary sanctions as described in Education Code Section 42129.
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