Question: This question is regarding the new certification which is now part of the J-200.
Most of the districts in our county (but not all) belong to a JPA, Marin Schools Insurance Authority. The trouble is that some of us interpret that to mean that we are self-insured, but others of us don't feel that that means we are in fact self-insured.
What is your definition of a JPA as far as being self-insured for this certification of worker's compensation?
Response: FCMAT contacted Maria Fong of the California Department of Education. As of July 29, 1996, districts participating in a JPA for worker's compensation should mark the box certifying "The Annual Budget Report adopted by the Governing Board reserves $ 0 for the cost of the self-insured worker's compensation claims."
Maria stated that the software will be revised in the future for districts who do participate in a JPA.
Question: Do you have a draft outline of (suggested) policies and guidelines for purchase, support, maintenance, use, etc., of personal computer workstations?
Response: For Minimum Equipment Standards, see the Internet Remote User Specifications.
Public and private sector MIS directors alike must contend with the minimum equipment standards issue. The goal is to identify a list of hardware standards that will 1) save time when making equipment purchase decisions, 2) help ensure that new equipment is compatible with existing equipment, and 3) minimize the problems associated with installation, troubleshooting and support services.
The difficulty in identifying minimum standards arises from the fact that technology changes so quickly. As soon as a list of standards is completed, it is obsolete. Because of this, the goal should be to identify generic standards rather than specific standards. The attached User Specifications provides an example of generic Internet remote user specifications for microcomputers.
With respect to equipment acquisition, many purchasing departments require the signature of the MIS director on all equipment purchase orders to help ensure that standards are followed. This involves cooperative effort between the purchasing and MIS departments. If equipment falls within existing standards, signature is automatic. If not, the technology director can meet with the user(s) to determine why the exception is needed and to discuss the support issues that will result.
Hardware and Software Support and Maintenance
FCMAT was unable to locate any documentation or policies that clearly identify who should provide support and maintenance of microcomputers. The following information outlines some of the reasons why providing technology support is not always easy for technology directors.
Many districts and county offices have developed a dual-department approach to providing technology services. Although the dual-department approach to providing support to users appears redundant, the events leading to its development are logical and easy to identify.
Generally speaking, instructional staff and student users have been the traditional market niche of Apple and Macintosh systems, while administrative staff and classified users have been the target market of PC-based systems. Initially, the hardware and software support needs of the two groups justified offering separate "instructional technology support" and "administrative technology support." As technology investment and support needs grew, it was not uncommon to see office organizational structures develop two technology support departments, each offering similar services.
In recent years, the lines of usage separating Apple and Macintosh systems from PC systems have become blurred. Development of financial and business applications for the Macintosh has enticed many administrative (PC) users to turn to the Macintosh for what traditionally has been the realm of the PC. At the same time, improvements in curriculum applications for the PC has resulted in an increase in the number of PC systems used for instructional purposes. As a result, users were sometimes unsure of which technology department to contact for support. Without a clear understanding and high level of cooperation between the two departments, problems result. Purchasing, installation, support and maintenance issues become contested. While some offices have combined the two departments into a single technology services department, others have continued with the dual-department approach. In either organizational structure, the deciding factor must be which structure best fits the mission and goals of the office and provides the highest level of service to users. An effective organizational structure will in turn enable efficient management of emerging and increasingly complex technologies.
For Network Ethics and Computer Technology Use, look at the Statement of Internet Acccess Policy.
The Statement of Policy contains information on acceptable usage of Internet resources. In general, acceptable usage policies (AUP) are somewhat limited to dealing with Internet issues. The March-April, 1995 issue of "The DataBus" published bi-monthly by the California Educational Data Processing Association provided a review of network ethics and computer technology use along with several other useful articles.
Question: Are there required amounts of time that students must have for lunch and for recess? We have been looking through the Ed. Code with no success. We want to add some instructional time to each of our days for three of our small districts, but would rather shorten lunch than add to the end of the day.
These districts are K-6 only, so my question is, what is required as far as student recess time and lunch?
Response: Kim Clement, from the Attendance Accounting Department of the California Department of Education (CDE), responded to the question by saying that she is not aware of any requirement for recess. In addition, she does not find any minimum time for the lunch period. However, because the lunch program receives federal reimbursement, Kim recommends checking with child nutrition services to see if a federal time requirement exists. Contact Valarie Fong, Child Nutrition, (916) 322-2146 for information.
Kim reminds us to be very sensitive to the amount of time allotted for recess and lunch. The department often receives calls from parents who are upset about shortened periods for these activities.| Back to index |
Question: How long must a student remain on a district attendance roll sheet until they can be considered to be no longer enrolled? Typically, a student is not withdrawn until a parent withdraws the student or a request for records is received from another school. However, there are occasions when we know the student will not be returning, but do not have parental or school notification. This could occur with students under the age of 16.
Response: The issue of a student who has abandoned school attendance is generally addressed by a district policy or administrative regulation. Here is a sample regulation:
Procedures for verifying student withdrawal:
a. In the case of a transferring student, each school will continue to be responsible for maintaining a pupil for his/her attendance until either:
1) The home school receives a request for records from the receiving school, or
2) The home school staff has made reasonable attempts to contact the family and has been unsuccessful.
Unsuccessful and reasonable attempts shall be defined as attempts to make telephone calls which confirm that the telephone on record has been disconnected, visiting, the pupil's listed home address and finding it vacant, or mailing a letter and having it returned as undeliverable.
b. A disconnected phone, undeliverable letter and confirmed information that family has moved may be considered as valid information.
c. No pupil shall be dropped from school records for non-attendance. All pupils six through 17 years of age are subject to compulsory full-time or continuation education. For every out-of-school pupil under age 18, a legal disposition is required: exemption, expulsion, suspension, successful passing of the California High School Proficiency Examination or graduation.
This information is found in the CASBO "World of Attendance Accounting," 1993 edition.| Back to index |
Question: One of our districts has a restricted ending fund balance of $70,000. This is due to special education revenues, after the special ed. ADA transfer, exceeding special ed. expenses. The district does not believe their special ed. program generates a positive cash flow. As you know, the expenditures in special ed. usually just include direct charges (teachers/aides salaries and benefits, instructional supplies, and equipment). Is it appropriate to charge the special ed. programs (2610, 2620, and 2630) for pupil services costs (psychologists, nurses, testing, IEP meetings, etc.) incurred in providing services to special education? If so, should object code #5710 be used? What method should be used in computing and allocating these costs among the programs?
Response: The accounting manual discusses what type of services do constitute special education costs. Assessment costs, for services provided to kids, begin from the first date of the written referral for assessment. This includes testing, consulting with parents, gathering records and reviewing files. Services provided can be by psychologists, nurses, audiologists, social workers, vocational education staff, occupational therapists, physical therapists or physicians. Assessment costs represent the activities of specialized personnel in the evaluation of the child, as well as preparation for, and participation in, the IEP team meeting.
Assessment costs are recorded as documented support costs. Refer to the accounting manual, page 702-8, for further information on developing the allocation ratio.
Question: What is the most common practice county offices use to assign percentage of salary distribution to employees? For example: Does personnel put the account number, including object and program, on the contract each year for payroll to check? If so, how does personnel get this information? What other ways does payroll use to be sure they are charging staff to correct accounts for payroll processing?
Response: The most effective method used today by both county offices and school districts uses a multi-part form, known as a personnel action form or employee transmittal form. The distribution of the form includes personnel, payroll, budget, hiring department and employee.
The form is usually initiated by the site level who needs to fill a position or create a new one (once the proper procedure has taken place to develop a new position). The site indicates the source of the funding to pay for the position and benefits. For example: The site administrator will indicate the percentage to be charged to a special project for an aide position. The form will then go to budget for the proper account coding and expense approval. When an individual is selected for the position, the form is completed by personnel with all pertinent information regarding the individual. In many districts the personnel department adds the new employee to the data system. A copy of the form goes to payroll so that the new employee is set up for the generation of a pay warrant. The employee receives a copy of the completed form that will show step, column, or range, the amount of pay, the number of hours or days, etc.
In county office positions where an employee may be involved in an assignment where several programs or funds are served, a time management assessment should be completed to determine the amount of time spent on each process. Then, the correct time allocation is applied to the gross salary. Once again, the budget department should verify that these services are an appropriate expenditure of the fund and program, and the dollars are available for this expense before approving the account coding.
Question: When an employee separates from a district and has accumulated sick leave, what is the time period in which the sick leave may be transferred to another district?
Response: Ed Code Section 45202 for classified, and Section 44979 for certificated, refer to the transfer of sick leave from one agency to another on behalf of a separated employee. In a note of Decision on Ed. Code 44979 it states"...Neither statute nor any rule or regulation of the state board of education specifies a period within which accumulated sick leave credits of a qualified certificated employee must be transferred to a new school district and in the absence of some substantial detriment to the new employing district or the destruction or availability of records, a period of two years is not an unreasonable time within which to request such a transfer." 54 Ops.Atty.Gen. 4, 2-11-71.
This general rule may be applied to a classified employee as well.
Question: My question is about adult education teachers and their employment status. Is it necessary to put adult ed. teachers on contract, or may the district pay them hourly for their time? We currently have an adult ed. teacher who works 25 hours per week, at an hourly rate. She contends that her status should be as a contracted employee, with all benefits provided for in the collective bargaining agreement.
Response: This answer has been prepared using the guidelines of STRS. For further interpretation of your district agreement, contact your legal counsel or bargaining unit negotiator.
STRS deals with part-time employment of Adult Education teachers with the following criteria for membership in the STRS system: The employee must accumulate 60 hours or 10 days in a single pay period. An employee working 25 hours a week would satisfy this requirement.
Part-time employees who are members of STRS are coded with an assn. code of 45 or 55, depending on a year-round school or a conventional school calendar.
STRS Administrative Directive 96-02 defines the minimum standards for full-time service and compensation. An adult ed. teacher must accrue ,1050 hours per year, or 30 hours per week for 35 weeks per year for K-12 program and community college programs. A 25 hour per week does not meet the minimum standards for full time service.
Therefore, the district must examine the board policies and provisions of the bargaining agreement to determine if a 25 hour a week adult ed. teacher qualifies for all benefits provided in the collective bargaining agreement.
Question: Would you happen to know if the state transportation equalization apportionments took into consideration the amounts assigned to transportation from supplemental grants? Were those amounts removed before calculating equalization?
Response: The transportation apportionment will be in two components. The first, using $35.5 million based on AB 2964, will be calculated using supplemental grants. The second phase, using $10 million is based on AB 2972, which contains a different equalization calculation.
Funding will begin at the end of September in the Special Purpose apportionment. It will be based on 1994-95 actuals and recertified when the 1995-96 transportation reports have been received and reviewed. Districts are advised not to count on equalization funding until all calculations have been completed. The movement of the statewide average could knock a qualifying district out of the running once the 95-96 numbers are processed.
Question: It was my understanding that adult ed. was not in the block grant $38/ADA, but was in the site grant $25K. However, I recently heard there was an effort to include it in both. Sue Hazletine (CDE) does not know, do you?
Response: The information I have states that in the $38 per ADA block grants, adult was excluded. Legislation was introduced to have adult and ROP included, but was unsuccessful in the last days of the legislative session.
Adult schools are included in the site money of $66 per ADA or $25,000 minimum. The criteria for these funds stipulate that the school must have a CDS code and, if the school shares a site with another school with a code, the site will be considered a single one for apportionment purposes.
Question: Are board members considered common law employees or statutory employees for the purpose of tax withholding and reporting? Are they considered employees at all?
Response: Ed. Code 35120 defines the acceptable levels of compensation for board members, based on average daily attendance of the district by which they are employed. The payment of this compensation is done through the payroll process. The board member must submit a W-4 to define their withholding choices. The amount of compensation to a board member may be minimal enough in nature so that no taxes are actually withheld. However, the compensation is reported on Form 1040 at tax time as compensation.
In some limited cases, the earnings of a board member may earn PERS service credit. Please contact your legal counsel or retirement advisor for clarification on these circumstances.
Question: We are considering changing our part-time employee alternative social security plan from a 403(b) plan to social security. My questions are:
1. Is the change subject to an employee election?
2. If we should switch to social security, does it apply to both certificated and classified employees?
Response: The choice of an alternative retirement system is established by resolution through the governing board. It is not subject to an election. Social security would apply to both employee types who are part-time, seasonal, etc. and do not qualify for STRS and PERS.
Contact your legal counsel to determine the steps necessary to adopt a new resolution for alternative retirement, and to determine if the employee may or may not have a choice in the selection of the alternative retirement plan.
Question: We have standardized dress in most of our schools. Does anyone have a sample exclusive licensing agreement with a vendor to provide school garments with school logos and distribute those garments on behalf of the district?
Response: FCMAT contacted the Long Beach Unified School District Purchasing Department for an answer to this question. Long Beach has been in front on the policy of uniforms for students. Approved apparel for students is available at a number of department stores in the Long Beach area; there are numerous manufacturers. The Long Beach District does not allow logos on the clothing. This is to discourage competition among sites for attention and prestige. Long Beach Unified has an extensive amount of information on their home page regarding uniforms. The address is: <http://www.lbusd.k12.ca.us/uniform/uniform.htm>.
Question: Can a county office of education reimburse employees for amounts of money they claim were paid for tips or gratuity? It has been our procedure, not policy, to not pay for tips, which are viewed as a gift of public money. It has been suggested that it might be OK to pay if the board were to adopt a policy. The school attorney told an employee that reimbursing tips was OK, but no rationale was given.
Response: Thank you for your question regarding tips and whether they can be reimbursed to employees who pay tips when purchasing meals.
Many county offices and school districts reimburse tips when reimbursing actual (not per diem) meal costs. One rationale used is that tips are not considered gratuities or gifts. Rather, they are considered compensation for services. This is consistent with IRS regulations that impute tip income to servers who report no tip income. Some jurisdictions even permit tip income to replace the minimum wage required to be paid to employees. IRS regulations also require withholding of federal income taxes on estimated tips. These facts support the concept of tips as compensation rather than "gifts."
It is good practice for county or district boards to pass policy regarding the reimbursement of all travel expenses so that employees are aware of what can be claimed. For example, the policy could state 15-20% tip reimbursement. Another solution might be to reimburse based upon per diem amounts, such as the state amount of $32 per day for all meals. No detailed reporting of individual amounts needs to be reported, except that each meal has a specified amount that will be reimbursed.