IDAHO DEPARTMENT OF EDUCATION Public School Finance

Tim Hill, Deputy Superintendent332-6840 TDHill@sde.idaho.gov Julie Oberle, Coordinator 332-6840 JAOberle@sde.idaho.gov Greg Berg, Coordinator 332-6840 GDBerg@sde.idaho.gov Kathryn Vincen, Coordinator 332-6840 KLVincen@sde.idaho.gov Wendy Lee, Specialist 332-6840 WLee@sde.idaho.gov FAX 334-2228 Idaho State Department of Education - www.sde.idaho.gov/ Idaho State Department of Education, School Finance www.sde.idaho.gov/site/finance_tech/ Data Acquisition Calendar www.sde.idaho.gov/site/finance_tech/forms.htm IDAHO DEPARTMENT OF EDUCATIONPublic School Finance

Public School FinanceIFARMS, Other Funding, Indirect Costs, Tuition Rates, Calendars, Facility Maintenance Julie Oberle Finance Coordinator JAOberle@sde.idaho.gov

IFARMS Other State Funding on Line 6 of the Foundation Program Calculation Worksheet Indirect Costs Tuition Rates Calendars School Facility Maintenance Public School Finance

Idaho Financial Accounting Reporting Management System (IFARMS) IFARMS Annual Report Detailed summary of your financial activity (revenue and expenditure) by fund All School Districts and Charter Schools required to submit Due October 31st Audit Report due in School Finance by no later than November 10th per Idaho Code 33-701(6) IFARMS Manual is available on the School Finance website under FORMS IFARMS

Financial data from the districts: Included in the School Profiles Report Used to complete federal surveys Ranks Idaho’s educational spending as compared to other states Allocates Title I dollars to the State of Idaho Generates the Financial Summaries IFARMS…continued

Example of a “Yellow Page”

Financial data from the districts, continued: Basis for determining in-state and out-of-state tuition rates Used in the calculation of several of the tuition equivalencies Used by SDE’s Special Education and Child Nutrition divisions Basis for calculating Indirect Cost Rates Basis for determining Maintenance of Effort Lots of public inquiries IFARMS…continued

Line 6 of the Foundation Program Calculation Worksheet

District to Agency Contracts Idaho Code 33-2004 Received when a district contracts with a public or private agency to educate exceptional students Contact the SDE Special Education Bureau (Lester Wyer, 332-6916) with any questions Serious Emotional Disturbance (SED) Allowance Idaho Code 33-2005 Received when a district is educating a higher than average percentage of SED students Line 6 Funding May Include:

Special Education Tuition Equivalency Idaho Code 33-1002(B)(3) Received when a district is educating a student who: 1) is on the 12/1 Special Education child count 2) resides in a licensed facility due to the nature and severity of the disability; and 3) whose parents live in another Idaho district Contact the SDE Special Education Bureau (Lester Wyer, 332-6916) with any questions Line 6 Funding May Include:

Court-Ordered Tuition Equivalency Idaho Code 33-1002B(1) Received when a district educates students placed into a licensed home or facility (including placement into a foster home by Health & Welfare) by an Idaho court-order Juvenile Detention Center Tuition Equivalency & Summer Juvenile Detention Center Tuition Equivalency Idaho Code 33-1002B(2) Received when a district educates students placed into a juvenile detention facility by an Idaho court-order Line 6 Funding May Include:

An indirect cost rate is a reasonable means of determining the % of allowable general administrative expense that each federal grant should cover The rate is a ratio of total indirect costs to total direct costs, based on actual expenditures, exclusive of items such as capital outlay and debt service Calculated by School Finance in February A manual is available on our website under Forms at www.sde.idaho.gov/site/finance_tech/forms.htm Indirect Costs

IFARMS Other State Funding on Line 6 of the Foundation Program Calculation Worksheet Indirect Costs Tuition Rates Calendars Facility Maintenance Public School Finance

Your FY 2012 financial information will be used to calculate your 2013-2014 tuition rates Idaho Code 33-1405 requires a district to charge out-of-state student tuition to those students whose “home” district is outside of Idaho Can request a waiver from the State Board of Education for any portion of the tuition rate Waiver must be submitted before April 1 Tuition Rates

IFARMS Other State Funding on Line 6 of the Foundation Program Calculation Worksheet Indirect Costs Tuition Rates Calendars Facility Maintenance Public School Finance

Idaho Code 33-512 requires schools to provide a minimum number of instructional hours to its students Calendar forms are available on our website at: www.sde.idaho.gov/financeandtechnology/forms.asp Due to School Finance by May 15th for the 2013-2014 school year Include a copy of the school calendar given to patrons Notify School Finance of any changes CALENDARS

Grades 9-12 - 990 instructional hours Grades 4-8 - 900 instructional hours Grades 1-3 - 810 instructional hours Kindergarten - 450 instructional hours Minimum Instructional Hours asRequired by Idaho Code 33-512

Up to 22 hours for actual qualified staff development activities (11 hours for kindergarten) Up to a total of 11 hours for emergency school closures due to adverse weather conditions and facility failures For instructional hour purposes only, a closure due to widespread sickness is not a qualified emergency closure Up to 11 hours for grade 12 students ONLY Instructional Hours May Be Reduced…

Must allocate or spend at least 2% of the replacement value of student-occupied buildings for qualifying maintenance and repairs For FY 2010 – FY 2013, districts are only responsible for the “local” portion and not the full 2% Replacement value = total square footage of student-occupied school buildings x $81.45 replacement value (for FY 2013) Idaho Code 33-1019 - Allocation for School Building Maintenance (HB 743)

Square footage information collected each summer for the upcoming school year If the full “local” allocation is not spent, the unspent dollars must be reserved for future years “Excess” expenditures may be carried forward in certain circumstances Very important to correctly code your qualifying and non-qualifying repairs and maintenance expenditures Idaho Code 33-1019 - Allocation for School Building Maintenance (HB 743)

House Bill 627 (2012 Legislature) Allows, for FY 2013 only, an amount of local maintenance moneys normally required to be allocated for the maintenance and repair of student occupied buildings to be spent on other one-time, non-personnel costs…in certain circumstances For further information, see worksheet on the SDE website at: https://www.sde.idaho.gov/site/finance_tech/12_13_budget.htm Changes for FY 2013 Only – HB 627

Due December 1 Must include: Square footage of student-occupied school building floor space The funds and fund sources allocated for school building maintenance and any unexpended allocations carried forward from prior fiscal years Projects on which moneys were expended, including the amounts and categories The planned uses of the next year’s school building maintenance allocation School Building Maintenance Report

Please email or call School Finance with any questions you may have. Questions…

IDAHO DEPARTMENT OF EDUCATION Public School Finance