Question: We are in the process of selecting an auditor for the district for the 1996/97 audit. We know the cost of the audit will not meet the $15,000 limit needed to go to bid. Do we need to go to bid for an audit? If we do, do we need to take low bidder, or is auditor selection something we do not have to follow formal bid procedures on?

Response: Government Code 53060 says, "the governing body may contract for the furnishing of special services and advice in financial, economic, accounting, engineering, legal, or administrative matters if such persons are trained, experienced, and competent to perform such services." Therefore, your district does not go through the bidding process for the annual independent auditor.

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Question: What are the appropriate/legal withholdings for elected board members? Our county office took the OASDI exclusion for its employees back in 1991. We now have a new (elected) board member who is also currently a full-time teacher for a district within the county (full-time STRS). Are we required to withhold OASDI and Medicare? Or do we withhold Medicare only since he is covered by STRS? What do we do with a board member who is a retired STRS and drawing retirement benefits? Medicare only or full Social Security?

How does the State Accounting Manual's definition of board members in object 2200 play into this? Does object 2200 define that board members are classified positions and so participation in STRS not play a part in determination of statutory withholding?

Response: Board members are covered by the same rules as any other employee in the same category. For example, a board member who is a STRS member is subject to medicare only - not social security. The law says you only have to be a member of some retirement system.

A retired STRS member would be subject to medicare only for the exact same reason.

An object code does not determine a person's retirement system. E.g., there are many teachers who have elected to remain a member of PERS, but yet have a certificated object code.

As long as the employee is a member of a retirement system, regardless if he is retired or not, he is not required to pay social security.

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Question: RE: SB 1969/AB 1041 & Ed. Code 44253.10

My question is, why are some rushing to complete training for most or all of their staff and some are not, continuing to rely on their Plan to Remedy. We hate to train staff when this legislation, as I understand, may not be fully enacted or repealed prior to the deadline of Jan 1, 2000.

Response: FCMAT posed this question to both a legislative advocate and a curriculum administrator. Here is the response:

SB1969 was extended to Jan. 1, 2000, and our sources are not aware of a movement to repeal it. It appears that is it becoming more institutionalized now that the certification is filed with CTC. If the SB 1969 training is done well, you at least have teachers started toward better serving LEP students. If you have large populations of LEP students in the elementary grades, SB 1969 is probably not the solution, but can serve as a step toward preparation to take the CLAD exam. SB 1969 is best suited for Middle School and High School content teachers because of the emphasis on SDAIE (Specially Designed Academic Instruction in English). SB 1969 is an opportunity to get your entire staff moving toward increasing their ability to be more successful with LEP students. This training can be used in your "plan to remedy" as teachers in training.

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Question: We have been asked to explain what is Title 22 of the California Codes. Could you please assist in the explanation and which codes this title applies?

Response: Title 22 is part of the California Code of Regulations (California Administrative Code). The code is not currently available online through a public site. Title 22 has an overall heading of Social Security. However, there are many divisions under this title. FCMAT suggests that you identify the specific area of Title 22 that you need clarification on and contact your legal counsel. Our legal office has this information on CD rom.

Title 22 is referenced in ed. code sections related to child development program licensing and credentialing.

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Question: Have guidelines been developed to guide school district in the implementation of the recent assembly bill which allows STRS retirees to be rehired while still collecting STRS retirement?

For example, could a high school chemistry teacher be rehired under this bill? The teacher would not be in any way connected with class size reduction in grades K-3.

Response: AB 18 provides that retired teachers can return to the classroom without jeopardizing their retirement benefits under certain stipulations. Here is an excerpt that specifically relates to this question:

LEGISLATIVE COUNSEL'S DIGEST

AB 18, Mazzoni. Schools: teachers.

(a) That, until July 1, 1999, the earnings paid to a member of the State Teachers' Retirement System who retired from service with an effective date on or before July 1, 1996, and who is employed by a school district to provide direct instruction to pupils in grades kindergarten through 12 is exempt from specified provisions relating to the amount of compensation that may be received without a reduction in his or her retirement allowance if specified conditions are met, including, among others, the condition that the employment is necessary to meet the objectives of the Class Size Reduction Program.

In this question, the employment of a high school chemistry teacher cannot be related to the K-3 CSR program. Therefore, the provision would not allow you to hire this teacher without having an effect on STRS benefits. Please contact your legal counsel to determine if a chain reaction effect would enable your district to justify the hiring.

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Question: Where can I find an explanation of what direct service and other purpose revenue limit funds can be utilized for? The accounting manual has a paragraph on 701-6 that talks about services to districts, but does not specifically address these two revenue sources.

Response: The issue of services provided to small districts that are considered as direct services are addressed in numerous ed. code sections. Among these are 1700 to 1762, 2550, and 14054. The services provided include supervising instruction and health, attendance, and guidance services.

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Question: I am looking for sample guidelines, new articles, anything on Internet and email courtesy and protocols. The more we use this technology, the more we see poor habits popping up. One example is a supervisor should never reprimand an employee on email. Another is that peers who are normally courteous to each other can get mean spirited hiding behind email.

Response: Visit the home page of the Kern County Superintendent of Schools Office at http://www.kern.org. Click on the Internet Services button, and then click on the link to the KCSOS Employee AUP (Acceptable Use Policy). Also look at the AUP for district or school employees.

FCMAT advises you to develop an AUP for your office and school districts. Administrators should be reminded that email does not replace proper personnel related actions, and employees should be aware that using email is not private and certainly does not provide anonimity.

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Chief Business Official

Question: We were asked by one of our districts during an inservice if there are provisions in 95-5 that would exempt charter schools. Can you help?

Response: The 95-5 initiative has a number of unanswered questions, including the issue of charter schools. Are they exempt, must their charter be amended to become exempt, how is income accounted for by a charter school if it retains a fiscal connection to the school district? There is no answer to these questions as of this time. We will have to wait and see how specific questions and issues are addressed.

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Transportation/Budget

Question: Regarding Transportation Equalization: SB 120 - is this ongoing income to be included in 1997/98 budget? AB 2972 - same question.

Response: Leslie McCage in Sacramento tells FCMAT that the funding through SB120 and AB2972 will become part of the base transportation funding and therefore will continue in future years. There are still adjustments being made to the calculations and the final amount should be determined by the end of the summer of 1997. Once those figures are final, the district entitlement will be increased and the funding will not be shown as a separate figure. It is yours as long as you spend it.

In the event that future funding becomes available, the additional funds will be determined through a process just in the manner that this current funding was calculated.

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County Office Chief Business Official

Question: What is the county office's responsibility as far as community colleges are concerned? Does the county office have a responsibility to audit the accounts payable and payroll process of the college?

Response: Ed. Code Section 1240, which identifies the duties of the county superintendent, in Section B (4) states that "the county superintendent of schools is not responsible for the fiscal oversight of the community colleges in the county; however, he or she may perform financial services on behalf of those community colleges."

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Chief Business Official

Question: Regarding Early Literacy Funding: Partial payments have been received. Rumor of a recertification and funding on the way. Any information you have would be appreciated.

Response: FCMAT contacted Terry Emmett at the Department of Education. Terry stated that the funding that came through AB3482 was initially distributed at 80% based on an estimate of the 1996 K-3 CBEDS. The 1996 CBEDS data has now been certified and Terry says the remaining funded amounts will be distributed by late May or early June. The amounts may be different than originally estimated due to the certification of data. AB3482 stated that funds must be expended by June 30. AB1086, which is expected to be passed, would eliminate the June 30 deadline for expenditures. AB3482 funding provided for a complete set of core reading materials for K-3 students.

The Goals 2000 funding went out at 75% of the grant amount. Districts must submit an invoice to the regional representative to be reimbursed for the remaining 25% funding. Goals 2000 provided for preservice training of teacher candidates.

You can reach Terry Emmett at (916) 323-5110 if you need further information.

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County Office Chief Business Official

Question: Could you please give me the ed. code (or whatever code) section that deals with it being the county office of education's responsibility to publish a public notice in a local paper of budget hearings for school districts?

Response: The code section that states that the county superintendent of schools shall publish the budget adoption dates for school districts is Ed.Code 42103.

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Human Resources

Question: Does AB 1612 require school districts to begin taking fingerprints of certificated employees? When will this be required and will current employees have to be checked? If current employee is found to have a serious felony is this grounds for dismissal?

Response: AB 1612 is still being worked on. The latest version (which is only a version, not the final word) is such that: it would become effective on July 1, 1997 (or maybe January 1, 1998). No initial hires can be done without fingerprinting and records check and clearance by the Department of Justice; no probationary or temporary assignment can be retained until the fingerprints and record clearance has bee completed.

These comments are PRELIMINARY. Final information will be available when the process is completed.

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Chief Business Official

Question: What is the meaning of the term "Regular ADA?" This term is used on schedule B of the revenue limit calculations. I think that it is total ADA on line f of the J18/19 minus adult ed ADA. This my understanding correct?

Response: The regular ADA used in Line B-1 of schedule B in the revenue limit calculations is the total of:

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Chief Business Official

Question: Can you tell me the required number of minutes of instruction per week at the 6th, 7th, and 8th grade levels for Science and Social Studies classes?

Response: The Education Code does not specify the number of minutes for instructional areas, with the exception of Physical Education. The code sections for P.E. are 51222 and 51223. Ed. Code does specify the number of annual minutes of instruction by grade level.

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Chief Business Official

Question: What are the reserve requirements for different sized districts? What laws regulate the reserve? What consequences are incurred if the reserve drops below the legislated percentage?

Response: Education Code 33127 gave direction for the Superintendent of Public Instruction, Director of the Department of Finance, and the Controller to develop standards and criteria to be reviewed and adopted by the State Board of Education, to be used by local educational agencies for the management of annual budgets and the management of subsequent expenditures from that budget.

The chart for minimum reserve levels is as follows:

ADA Range Percentage Level
0 to 300 5% or $50,000 (Greater of)
301 to 1,000 4% or $50,000 (Greater of)
1,001 to 30,000 3%
30,001 to 400,000 2%
400,001 and over 1%

If a county superintendent determines that a district budget does not conform to the standards and criteria, the county superintendent follows procedures prescribed in AB1200. Until a district's budget is approved, the district will operate on the lesser of its proposed budget for the current fiscal year or the last budget adopted or revised for the prior fiscal year (E.C. 42127.4).

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Question: What are requirements for classification of certificated staff on emergency credentials? Probation? Temporary? I have been unsuccessful in finding an Ed. Code section that specifically addresses this group of people.

Response: Ed. Code Section 44911 identifies the category of staff working under provisional credentials. However, it does not give a designation of title. I have talked to the Human Resources Director in the Kern County Superintendent of Schools Office, who states that this staff has been identified as "year-to-year" staff. Other designations could be temporary contract staff. These staff members receive notices in March and can be rehired after July 1 if regular credentialed employees are not available.

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