Ventura County Schools Business Services Authority Scope of Services

1. Ventura County Schools Business Services AuthorityScope of Services Cynthia Hansen, Chief Business Official, chansen@vcoe.org , 805-383-1972 Benny Martinez, Director of School Business Services, benmartinez@vcoe.org , 805-383-9312 www.vcsbsa.org R:\Group\BSA\BSA\Presentations\ VCSBSA Overview.pptx Revised 04-21-14

2. Overview • Mission Statement • History • School Districts Served • Charter Schools Served • Organization Chart • Scope of Services • Fees for Services • Questions and Discussion Ventura County Schools Business Services Authority

3. Mission Statement The mission of the Ventura County Schools Business Services Authority (VCSBSA) is to support member agencies as they create educational opportunities for all students, and to provide sound financial and customer services and information to members in an ethical and professional manner. Ventura County Schools Business Services Authority

4. History • Created through the adoption of a joint powers agreement (JPA) by the member agencies (small districts) in April,1988 • Established in response to the business needs of the small school districts in Ventura County • Created for the primary purpose of providing small schools with a professional business staff at a lower cost than maintaining in-house staff • In 2002/2003, began providing services for the first charter school approved in Ventura County Ventura County Schools Business Services Authority

5. School Districts Served • Briggs Elementary (Enrollment: 588 Students) • Mesa Union Elementary (Enrollment: 650 Students) • Mupu Elementary (Enrollment: 150 Students) • Santa Clara Elementary (Enrollment: 58 Students) • Somis Union Elementary (Enrollment: 254 Students) Ventura County Schools Business Services Authority

6. Charter Schools Served • Architecture, Construction and Engineering Charter High School (Enrollment: 185 Students) • BRIDGES Charter School (Enrollment: 403 Students) • Meadows Arts and Technology Elementary School (Enrollment: 366 Students) • River Oaks Academy (Enrollment: 142 Students) • Ventura Charter School of Arts and Global Education (Enrollment: 408 Students) Ventura County Schools Business Services Authority

7. Organization Chart Ventura County Schools Business Services Authority

8. Scope of Services • Accounting • Business Administration • Charter School Start-Up Services • Budgeting • Human Resources • Payroll • Student Attendance Accounting Ventura County Schools Business Services Authority

9. Scope of Services: Accounting • Accounts Payable • Accounts Receivable • Audit Compliance • Bank Account Reconciliation • Categorical Program Compliance and Reporting • Cafeteria Reporting • Cash flow Management • Contract Management Ventura County Schools Business Services Authority

10. Scope of Services: Accounting • Financial Reporting • Fixed Asset Management • Long Term Debt Management • Purchasing • Student Body Fund Monitoring and Training • Tax Reporting Ventura County Schools Business Services Authority

11. Scope of Services: Administration • Attend Board Meetings • Board Policy Review and Compliance (Business, Personnel, Facilities) • Board Presentations • Employee Negotiations Ventura County Schools Business Services Authority

12. Scope of Services: Budgeting • Budget Development • Develop Board Calendars • Monitor Budget by Line Item • Multi-Year Projections • Position Control • Prepare Budget Assumptions • Presentations and Reporting • Trend Analysis Ventura County Schools Business Services Authority

13. Scope of Services: Charter School Start-Up Services • Budget Development • Board Policy Development (Business, Personnel, Facilities) • Complete Applications for Identification Numbers (CDE, IRS, EDD) • Establish Financial System Database (Budget, Chart of Accounts, Staffing Positions) • Establish Health and Welfare Benefit Plans Ventura County Schools Business Services Authority

14. Scope of Services: Human Resources • Collective Bargaining Agreement and Board Policy Development and Compliance • Employment Verification Reports • Health and Welfare Benefit Management • Leave Posting and Tracking • Position Tracking • Retirement Systems Compliance • Tax Sheltered Annuity Plan Administration • Worker’s Compensation Ventura County Schools Business Services Authority

15. Scope of Services: Payroll • Payroll Processing • Direct Deposits • Tax Filing • Involuntary Payroll Deductions • Retirement Systems Compliance • Section 125 Plan Administration • Voluntary Deductions • W-2 Reconciliation Ventura County Schools Business Services Authority

16. Scope of Services: Student Attendance Accounting • Audit Monthly and Periodical Attendance Records and Reporting • Monitoring Grade Span Class Sizes (TK-3) Ventura County Schools Business Services Authority

17. Fees for Services • District (Member) Fees • Based on annual board-approved BSA budgeted expenditures plus board-approved contingencies, less charter school fees and interest earnings • Fees distributed based on each member’s proration of enrollment (prior year CBEDS) • Minimum Annual Fees: $30,000 • Charter School Fees • Based on 6.75% of *ADA-driven revenues, plus governmental grants (excludes donations, interest earnings, and federal start up grants) • Minimum Annual Fees: $33,000 • Annual payment of fees due in three payments • October • March • May * ADA = Average Daily Attendance Ventura County Schools Business Services Authority

18. Fees for Services: Revenues Ventura County Schools Business Services Authority

19. Fees for Services: Expenditures Ventura County Schools Business Services Authority

20. Questions and Discussion Ventura County Schools Business Services Authority