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Summer School WASBO Accounting Seminar March 20, 2014

Summer School WASBO Accounting Seminar March 20, 2014. Presented by: Carey Bradley, Consultant Erin Fath, Assistant Director School Financial Services Team Department of Public Instruction. Agenda. Today we will … Provide an overview of Summer School – requirements / prohibitions …

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Summer School WASBO Accounting Seminar March 20, 2014

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  1. Summer SchoolWASBO Accounting SeminarMarch 20, 2014 Presented by:Carey Bradley, Consultant Erin Fath, Assistant DirectorSchool Financial Services Team Department of Public Instruction

  2. Agenda Today we will … • Provide an overview of Summer School – requirements / prohibitions … • Explain how a district receives State Aid for Summer School • Walk through the Summer School workbook • Discuss summer school FEES(important) • Address frequently asked questions, clarify specific summer school issues • Point you to resources on the SFS Team DPI - School Financial Services Team

  3. Summer School Any Board may elect to operate summer classes (between regular school years): • Pupil Attendance is voluntary • Open to all resident children in the district • May permit children from another district to attend upon payment of non resident tuition • May not charge residents tuition if the district claims these pupils for state aid/revenue limit purposes or if the class is credited toward graduation DPI - School Financial Services Team

  4. Aidable Summer School Courses Districts have some latitude in what types of classes are offered, but be aware: • Necessary for Academic Purposes • Related or similar to instruction that is offered during the rest of the school year • Summer instructional objectives should be connected to the regular school year curriculum • Course may be for remediation, enrichment, High School credit or credit recovery DPI - School Financial Services Team

  5. Aidable Summer School Courses Requirements • Classes must begin and end during the summer months • Taught by DPI licensed teachers • No tuition for residents • Allowed fees are limited (minimal) • Online instruction – only instructional time while students are on-site may be counted DPI - School Financial Services Team

  6. Aidable Summer School Courses Can my district get State Aid? Summer School minutes are generated for resident pupils enrolled in courses that meet the summer school requirements (academic purpose, appropriate fees, no tuition, etc.) • 48,600 summer school minutes = 1 FTE • 100% of summer FTE counted for General State Aid • 40% of summer FTE counted for Revenue Limit Calc. NOTE: Summer School starts the school year for General Aid and Revenue Limit purposes – so summer school in 2014 is the beginning of the 2014-15 school year. DPI - School Financial Services Team

  7. Aidable Summer School Minutes Counting Pupil Minutes • Up to 270 minutes (4.5 hours) per pupil per day • Only instructional time may be counted (excludes recess, lunch, travel, independent study time) • Only time spent by students receiving direct instruction from a teacher who has the proper DPI license may be counted • Do not count pupil minutes for Extended School Year services if you are claiming Special Education categorical aid for related expenses DPI - School Financial Services Team

  8. Aidable Summer School - Fees • If the district claims summer school membership for purposes of State Aid under s.121.14, Wis. Stats: • There shall be no cost to the resident student beyond individual use supplies (towels, gym clothes, band instruments, notebooks, pencils), and textbooks or similar items (workbooks). • Fees for equipment, admission to a facility or event, transportation, shuttling, and food & lodging for off-campus activities are prohibited if a district claims state aid. • Summer school fees may not be used to subsidize other classes or students. DPI - School Financial Services Team

  9. Aidable Summer School - Fees • If the district claims summer school membership for purposes of State Aid under s.121.14, Wis. Stats: • Items for which fees are charged must be legally permitted and actually purchased for summer school use. • Even if the class is not aided, required, or credited, fees may be charged but must be based upon the actual cost of the class. • Therefore …. • You must be able to document that expenditures were made to cover the fee charged to each individual student. DPI - School Financial Services Team

  10. Non-Aided Summer Activities • Programs supported by federal money or categorical aid • Recreational programs, team sports, clubs, open gym, camps • Community programs, events, festivals, and performances • Travel time, recess and lunch time • Orientations and Extracurricular Activities • Pre-School programs (NOTE: pupils who will meet the age requirement for 4k or for 5k in the Fall may enroll in a 4k or 5k (respectively) summer school program; minutes are countable for summer membership.) DPI - School Financial Services Team

  11. Non-Aided Summer Activities - Fees • If the district does not claim summer school aid: • School boards may establish and collect reasonable fees for social, recreational or extracurricular summer classes and programs which are neither credited toward graduation nor eligible for state aid [s. 118.04 (4)]. • School boards may also provide and charge for transportation for extracurricular activities such as school athletic contests, school games, after school practice, late activity, school outings or extracurricular school field trips [s. 121.54 (7)]. DPI - School Financial Services Team

  12. Summer School We will provide examples of allowable (and non-allowable) summer school fees shortly, but first we will walk through the Summer School Workbook … DPI - School Financial Services Team

  13. Summer School Pupil Count Summer Count Worksheets • Complete the Excel generated worksheets PI1804-W1 and -W2 and keep on file • Average Daily Membership or Attendance Log • Submit the PI-1804 Summer School Membership Report electronically through the reporting portal DPI - School Financial Services Team

  14. Summer School Membership Report (PI-1804-W1) TIP It is recommend-edthat districts use the spreadsheet version, rather than hand calculate the numbers on the paper version. A Full Time Equivalency (FTE) is calculated by dividing the total minutes in column “a” by 48,600. Round the FTE to the nearest whole number, using normal rounding rules. DPI - School Financial Services Team

  15. Summer School Worksheet (PI-1804-W2) Reporting Average Daily Membership (ADM) for state aid eligibility: Use one of the following two methods for determining minutes: Method (1) Calculating ADM – Count the number of days each pupil was a member of the course and then add together to determine the total days of enrollment. The ADM is computed by dividing the aggregate of student membership days in that class by the days of instruction. (This is a nonduplicative count. A student's minutes in a class with two teachers may only be counted once.) Method (2) - An attendance log is kept by the district for individualized instruction, where classes meet irregularly or for varying time periods. For each day, the teacher's log should indicate the date, name of the pupil, and the number of minutes the teacher provided direct instruction to the student. If two teachers are team teaching the same student at the same time, the student's minutes cannot be duplicated. For logged classes, there is no ADM calculation. Calculation of total minutes is done at the end of the summer school session by totaling all minutes on the attendance log. Logged classes generally should generate very few minutes or FTEs. DPI - School Financial Services Team

  16. Summer School Worksheet (PI-1804-W2) Method (1) EXAMPLE: Fifteen pupils were enrolled in a 30-day course. Twelve of these fifteen pupils were members for the entire 30 days (12 x 30 = 360). Two of the fifteen enrolled ten days after the course had begun, thus they were members for 20 days each (2 x 20 = 40) and one pupil dropped out after attending one day (1x30=30). The ADM is calculated using the total number of days of membership (not total number of days attended) for all pupils. In this case, 401 membership days (12 x 30) + (2 x 20) + (1 x 1). To calculate actual ADM, you would divide the total enrollment days (401) by the number of days the course is held, in this case 30. 401 divided by 30 = 13.37 ADM. ADM is recorded in columns 8a for residents and 9a for non-residents. It is rounded to two decimal places. To illustrate: 15 RESIDENT PUPILS ENROLLED IN A CLASS THAT MEETS FOR 30 DAYS PUPILS x DAYS OF MEMBERSHIP = PUPIL DAYS 12 x 30 = 360 2 x 20 = 40 1 x 1 = 1 TOTAL PUPIL DAYS OF MEMBERSHIP = 401 AVERAGE DAILY MEMBERSHIP (ADM)= 401 DIVIDED BY 30 =13.37 ADA in column 8a =13.37 DPI - School Financial Services Team

  17. Summer School Worksheet (PI-1804-W2) Method (2) Take the total minutes from the teacher’s “log” and list them on 8a. Do not forget to write "log" on 6a, and the number of days the class was available on 6b. For example: DPI - School Financial Services Team

  18. Summer School Membership Report (PI-1804-W2) DPI - School Financial Services Team

  19. Membership Audits • A membership audit requires the audit of the Summer School membership calculation as well as Summer School fees. • Fees are probably the biggest issue regarding Summer School membership audits. • Be prepared to be able to document all expenditures made for each individual Summer School class. DPI - School Financial Services Team

  20. Summer School Fees What will auditors ask for? • PI-1804W-2 (Worksheet) • Summer school list of classes and fees • Should not be a flat fee (difficult to link a flat fee to actual expenditures) • Expenditures (by course) for the classes that charge fees • Run a detailed report of the appropriate function and object and identify for auditor those used for summer school • May be asked to pull some invoices DPI - School Financial Services Team

  21. Summer School Fees What will auditors test for? • Fees are not charged as a flat fee across all courses • Costs identified by course are eligible costs • Costs that are eligible do not exceed fees charged (by course) DPI - School Financial Services Team

  22. Summer School – Fees Examples • Fees should not be a flat fee across the board. If it is, each course must be supported by enough allowable cost to justify the fee. • For example, this district charged flat fee to all pupils: • FeePupilsTotal • Elementary Gym Class $20.00 20 $ 400 • Extended Year Mathematics $20.00 20 $ 400 • Beginning Strings $20.00 20 $ 400 • Drama Class $20.00 20 $ 400 • Why is this problematic? Let’s take a look at actual expenditures … DPI - School Financial Services Team

  23. FEES – Example #1 Detail of the Elementary Gym Class Pedometers $ 100 Uniforms $ 400 Water bottles $ 75 Handouts $ 25 Total Spent: $ 600 Total Collected: $ 400 OK DPI - School Financial Services Team

  24. FEES – Example #2 Detail of the Math Class Handouts $ 50 Total Spent: $ 50 Total Collected: $ 400 Not OK DPI - School Financial Services Team

  25. FEES – Example #3 Detail of the Beginning Strings Workbooks $ 200 Pens, pencils $ 50 Total Spent: $ 250 Total Collected: $ 400 Not OK DPI - School Financial Services Team

  26. FEES – Example #4 Detail of the Drama Class Wardrobe (made by pupils) $ 1,500 OK if kept by pupil Teacher $ 2,950 Not allowable Lighting $ 500 Not allowable Handouts $ 240 Total Spent: $ 5,190 Not Allowable:$ (3,450) Allowable Spent: $ 1,740 Total Collected: $ 400 OK DPI - School Financial Services Team

  27. Summer School – Fees Examples Findings: Elementary Gym Class OK Extended Year Mathematics Not OK Beginning Strings Not OK Drama Class OK Consequence: DPI will reduce pupil minutes for the Mathematics and Beginning Strings classes. Depending on the FTE loss incurred, there could be a revenue limit penalty. DPI - School Financial Services Team

  28. Summer School Fees Summary • There shall be no cost to the resident student or parent beyond personal use items [ incidental supplies, textbook, workbooks or similar items] if the district claims summer membership for state aid purposes. • If the student is a resident of the district and the class is necessary for a grade promotion, high school graduation, or is given credit toward graduation, the district may not charge for the instruction, building costs or apparatus. • Even if the class is not required, credited or aided, the fees must be based upon the actual cost of the class. • Fees may not be used to subsidize other classes or students (an cannot subsidize regular school year costs). • Items for which fees are charged must be legally permitted and actually purchased for summer school use. DPI - School Financial Services Team

  29. Summer School - Fees Suggested Monitoring Activities (during and after the summer program) • Confirm fees collected • Confirm expenditures for supplies, etc. • Compare fees collected with actual costs • If you have an excess of revenues over expenditures then either refund the under spent portion of the fee or provide a consumable (snacks, T-shirt, etc.) before the end of the summer DPI - School Financial Services Team

  30. Summer School Fees RESOURCES • See DPI's websites regarding fees: • Summer School http://sfs.dpi.wi.gov/sfs_summ_sch • School Fees (General)http://sfs.dpi.wi.gov/sfs_fees • Membership Auditshttp://sfs.dpi.wi.gov/sfs_m_audit DPI - School Financial Services Team

  31. Summer School FAQs & Clarifications (1) • How much can the district charge for allowable fees? • Fees must be supported by the actual cost of the provided service. For example: • A general fee of $30 per student to cover miscellaneous school supplies would probably not be legal; however, • If it is supported by evidence that each child receives at least $30 worth of school supplies that would otherwise be provided by the parent, the fee is allowable. • A school district may face challenges if it offers a discounted price or volume discount for families with more than one child in the district. • If the district wants to provide such a discount, it should be based upon indigency or need rather than cost. DPI - School Financial Services Team

  32. Summer School FAQs & Clarifications (2) • Can a school district charge students for driver's education? • The district may not charge for instruction or for the use of any apparatus necessary to the instruction, such as vehicle cost or simulator cost, IF • The student is given credit toward graduation, or • The class is required for graduation, or • The class is aided under s. 121.14 (summer school). • It may charge non-indigent students for the book and/or workbook required or any other personal/individual use item that is associated with the class. DPI - School Financial Services Team

  33. Summer School FAQs & Clarifications (3) • Can districts offer online courses during summer school? • Districts may count instructional minutes provided through eligible online courses for resident students for state aid and revenue limit purposes. • Such classes must comply with all other state summer school requirements (e.g., DPI licensed teachers, fees, partnerships, academic courses, etc.) to be eligible to count students for membership. • Online course offerings must be provided to students on-site and the school district must document and retain records used in the calculation of the instructional minutes generated for each class that is included for the DPI Pupil Count Summer School report DPI - School Financial Services Team

  34. Summer School FAQs & Clarifications (4) • Can districts partner with other agencies to provide summer school? • Districts may only operate an academic summer program in cooperation with a CESA or another school district under current state law. • Districts operating summer activities with other entities are not eligible to claim membership for state aid or revenue limit purposes for those summer activities. • Examples of non-aidable partnerships of academic classes: • Local YMCA programs/camps • Boys/Girls Clubs • Parks & recreation departments • Community programs. DPI - School Financial Services Team

  35. Summer School FAQs & Clarifications (5) What about Transportation? • School board may provide transportation for pupils residing in the school district and attending summer classes. • If claiming membership for state aid purposes – school board must to provide transportation/shuttling to students, free of charge, if the academic class is at an alternate site. • If the school board provides transportation, there shall be reasonable uniformity in the minimum and maximum distances pupils are transported. • Districts may be eligible to receive State Transportation Aid for summer school transportation costs: PI-1547-SS Report (separate report from regular year Transportation Report) • PI-1547-SS will open in July 2014 (for summer school 2014) • Submit PI 1547-SS by October 1st DPI - School Financial Services Team

  36. Summer School FAQs & Clarifications (6) What else do I need to remember? • All courses must be taught by a DPI-licensed teacher, with the exception of swimming. • Swimming programs may be “taught or directed by” DPI licensed teachers. • Special education services, such as PT/OT and S/L, may not be claimed as a summer school academic course. • Additionally, students with an IEP requiring extended school year (ESY) services, may not be counted towards summer school membership. DPI - School Financial Services Team

  37. THANK YOU !!SFS Team Resources • For further information about Summer School, go to: • http://sfs.dpi.wi.gov/sfs_summ_sch • Direct questions concerning financial issues to: • Carey Bradley:(608) 267-3752 or carey.bradley@dpi.wi.gov • Direct questions concerning transportation issues to: • Bruce Anderson: (608) 267-9707 or bruce.anderson@dpi.wi.gov • Direct general summer school questions to: • Wendi Zitske: (608) 266-8938 or wendi.zitske@dpi.wi.gov DPI - School Financial Services Team

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