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EXPENDITURE CODING and USAS

District Financial Rankings Eric Bode Exec. Director, School Choice and Funding, Ohio Dept. of Education May 7, 2012. EXPENDITURE CODING and USAS. EXPENDITURE CODING and USAS. It is important to understand USAS coding and the structure of the USAS system.

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EXPENDITURE CODING and USAS

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  1. District Financial RankingsEric BodeExec. Director, School Choice and Funding, Ohio Dept. of EducationMay 7, 2012

  2. EXPENDITURE CODING and USAS

  3. EXPENDITURE CODING and USAS It is important to understand USAS coding and the structure of the USAS system. • Developed by State Auditor’s Office in 1977 • Used to categorically separate expenses • Proper coding makes a difference

  4. EXPENDITURE CODING and USAS Method to the madness: • 27-digit coding system • Structure consists of: • FUND most important includes most of the district’s expenditures • FUNCTION most important has over 50% of expenditures spent in this area • OBJECTmost important makes up ~ 50% of general fund expenditures • SPECIAL COST CENTERS & OPERATIONAL UNITSlocally defined for buildings and programs

  5. EXPENDITURE CODING and USAS • Accounts payable/receivable staff input data using account codes. • Payroll staff use pay accounts with account codes to post payroll to the budgetary side. • This data is gathered through the EMIS Period H reporting period, gathering a district’s revenue and expense data (old 4502 data).

  6. EXPENDITURE CODING and USAS EMIS expenditure data is used in iLRC (interactive local report card) analysis including: • overall expenditure per pupil; • exclusions; and • breakdown of instructional, administrative, pupil support, staff support, and building operations costs.

  7. EXPENDITURE CODING and USAS Expenditure data is currently: • In the iLRC on the ODE website • Not ranked or averaged • Not on the local report card • Not required to be on district’s website

  8. Sample Expenditure Reports in the iLRC

  9. EXPENDITURE PER PUPIL: New Use of Data in HB 153 – the 2012-13 Budget Bill

  10. EXPENDITURE DATA and HB 153 • ODE will calculate the % of budget spent on classroom instructional expenditures. • Each school will be ranked within its category by this percentage and will be compared to group averages and the statewide average. • The rankings will also note the districts in the lowest 20% of expenditures per pupil.

  11. EXPENDITURE DATA and HB 153 • Separately, the same data will be used to calculate: • Overall rank of each school by expenditure per pupil • Overall rank of each school by classroom expenditure as a % of operating expenditures • % of expenditures that are operating • These amounts will be compared to statewide averages.

  12. EXPENDITURE DATA and HB 153 • Per HB 153, ODE must develop standards to determine expenditures for classroom instructional and non-classroom purposes (ORC 3302.20) • Presented to the State Board of Education by Jan. 1, 2012 - adopted by July 1, 2012 [2013 if MBR passes] • Data will still come from EMIS • Computations will be close to current methodology but may have some variations

  13. EXPENDITURE DATA and HB 153 Districts will be grouped into categories based on enrollment: • City, Local, Exempted Village: 3-5 groups • Joint Vocational: 3-5 groups • Community (not including e-schools): 3-5 groups • E-schools • STEM schools

  14. EXPENDITURE DATA and HB 153 Tentative enrollment categories for Community Schools: • 0-149 • 150-499 • 500+

  15. EXPENDITURE DATA and HB 153 Expenditure data and rankings will be: • Posted on the ODE website • Included with Local Report Cards • Provided to districts which must • post results on its website • distribute to parents & taxpayers “in another fashion”

  16. EXPENDITURE DATA and HB 153 Added in SB 316 (MBR): expenditure categories to be aligned with federal categories

  17. EXPENDITURE DATA and HB 153 Current categories in Expenditure Flow Model: • Instruction • Pupil Support • Staff Support • Building and Operations • Administration

  18. EXPENDITURE DATA and HB 153 Federal Expenditure Categories “Current” “Capital” Instruction Construction Support Services Land Pupil support Equipment Instructional support General admin school admin “Other” Operations and maintenance Debt Service Pupil transportation Payments to Govts Other support services

  19. EXPENDITURE DATA and HB 153 Concerns of schools • Consistency • Training Need • Certain costs: IT • Context Data • Timing • Draft data ahead of time • Year-end reporting

  20. iLRC Data - Example

  21. iLRC Data - Example

  22. iLRC Data - Example

  23. So why is this important? With the state budget being very restricted and pressure being put on legislators to budget more money into education, lawmakers are going to look at these reports to determine who is efficient with their resources.

  24. So why is this important? While we know the reports do not reflect the full story of your school district (e.g. poverty, special needs costs, etc.), it is important that correct information is reported and collected.

  25. Coding is a Big Deal! Proper coding of expenditure data is vitally important as it will drive what ODE uses to publish annual reports, which will ultimately be used by your local legislators, taxpayers, and other constituents.

  26. Coding is a Big Deal! Your role is very important to ensure that expenditures are properly accounted for as the USAS manual directs.

  27. The USAS Manual can be found on the Auditor of State’s website athttp://www.auditor.state.oh.us/publications/default.htmunder Manuals and Handbooks. 

  28. Questions? Eric Bode Eric.bode@ode.state.oh.us 614-995-9936

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