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2008 Spring Training
Colorado Vocational Act
Brian JenkinsCTE Grants Manager
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Changes for FY2008 Final Reporting
Due date moved to September 1
Option for reporting teacher benefits Actual Costs 28% flat rate
No Mid-Year General Ledger needed
Estimates for FY09 have been Eliminated
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CVA Reporting
Reminders for Reporting Two signatures on CVA Financial Reporting
Signature Pages
Written Total Student FTE and Total Costs
Mandatory use of CCCS provided worksheets
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CCCS Updates for CVA
Administrative Handbook for FY08 http://www.cccs.edu/Docs/CVA/2008HdbkCVA_Only.pdf
Forms needed to report Summary Page
http://ctep.cccs.edu/reports/report_list.jsp#fiscal
Supporting Worksheets http://www.cccs.edu/CVA/CVAForms.html
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Inputs to CVA Funding Formula
Districts PPOR
Student FTE FTE Worksheet FTE for Contract Costs
Reportable Costs Vocational Percentage
Worksheet Instructor Costs
Worksheet Equipment Worksheet Books/Other Contract Costs
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Audit Findings
Total Audits Completed in FY08 – 45 Number of Districts with Findings – 43 Top Findings:
Instructor Costs – 41 FTE – 41 Book/Other – 34 Vocational Percentage – 31 Equipment – 13 Contract Costs – 7 Double Claiming – 1
Student FTE 8
3.01 Definition of Student FTE (Full Time Equivalent)
Student enrollment in vocational programs is reported in terms of a student FTE. An FTE is defined as 1080 student/ teacher contact hours. The 1080 hours is based on the definition of a full-time
student as one who attends class six hours per day, five days per week, for the entire school year
(6 X 5 X 36 = 1,080). A school year is defined as 36 weeks long, a semester as 18
weeks long, and a quarter as 9 weeks long.
Student FTE 9
3.02.02 Student Count
All students enrolled in an approved course must be included in the reported enrollment.
If a student is enrolled in more than one approved class, the student must be included in the enrollment reported for each class.
An independent study student enrolled in an approved class, if such study is granted credit toward graduation by the student's district, must be included in the reported enrollment.
Student FTE 10
3.02.04 Semester/Quarter Systems
Semester System For schools operating under the semester system, the
fall semester student count should be determined on the Colorado Department of Education (CDE) count day.
Quarter System The school must determine how far into the fall quarter
the CDE count day is, as a percentage of that quarter. The school must then apply the calculated percentage to each quarter to determine how far into each quarter the count should be determined.
Student FTE 11
3.02.05 Class Periods
Schools whose class periods vary in length must use the actual length of the class in computing the reportable enrollment.
For vocational classes which are two or more consecutive periods in length, and the students work through the "passing period", the length of the passing period must be included when determining the length of the period for purposes of calculating the reportable enrollment.
Student FTE 12
3.02.06 “FTE Factor”
The "FTE factor" is defined as that part of an FTE that is generated by one student attending the class. The FTE factor is then multiplied by the number of students enrolled in the class to arrive at the reportable class enrollment.
The FTE factor must be calculated to four decimal places, using standard rounding conventions.
Total program Student FTE must be rounded to two decimal places.
Student FTE listed on reports to Colorado Community College System must be reported to two decimal places.
Student FTE 13
FTE Worksheet
Information Needed to Complete Worksheet Bell Schedule of each
High School Teacher Schedules of
Classes Taught Program Approval for
each Claimable Program
Student Enrollment for each Class
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2.01 CVA Eligible Costs
The following school district costs are eligible for reimbursement under the CVA and are subject to audit: Instructional Costs Equipment (costing $1000 or greater per unit) Supplies (costing less than $1000 per unit) Contracted Programs
Vocational Percentage 17
Vocational Percentage
Information Needed to Complete Worksheet Bell Schedule of each
High School Teacher Schedules of
Classes Taught Program Approval for
each Claimable Program
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Instructional Costs 19
2.01.01 Instructional Costs Instructional costs are the costs, paid by the district, associated with the
instruction conducted in a state approved Career and Technical Education program.
Any person for whom the district reports instructional costs must have a valid vocational credential, issued by the Credentialing Office at the Colorado Community College System office. Teacher aides, paraprofessionals, and substitute teachers are exempt from this requirement.
Valid is defined as: The credential effective/ expiration dates for each person must cover
the reporting period for which the district is reporting costs. The teacher's credential must be issued for a full-time instructor
qualified to teach at the secondary level. The credential must be issued for the specific programs/courses taught
by the teacher for whom the district is reporting costs. Administrators and job development/job placement specialists must be
credentialed in those specific areas to be reportable. Costs generated by personnel (administrative assistants, secretaries, or clerks) working for the administrator are not reportable.
Instructional Costs 20
2.01.01 Instructional Costs continued
Reportable instructional costs are: Salary Benefits Substitute teacher costs Extra vocational duties Department head duties (prior approval required) Vocationally-related travel Teacher professional development.
Instructional Costs 21
Instructor Cost Worksheets
Information Needed to Complete Worksheet Teachers Salary Benefits (or 28%) Time off
Sick/Annual Program Related
Extra Duty Pay Related Travel Professional
Development
Additional Information Needed Vocational Percentage Credential (Dates)
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Fiscal Year
100 100 100 100 100 100 100 100 100 100100 100
1200
80 80 100 100 100 100 100 100 100 100 100 100 100 100 120
Fiscal Year
Contract Year - Pay 12
Work 9
Total SalaryJuly & August accrued pay
Reportable Salary
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Book/Other 26
2.01.03 Books/Other – for Approved Vocational Courses Only Supplies costing less than $1,000 per unit. Consumable supplies. Small tools. Instructional materials. Supplies/ food for advisory council/ program
committee meetings. Advertising and publicity including printing costs. Student organization activities paid for by the district. Student organization projects paid for by the district.
Book/Other 27
2.01.03 Books/Other continued
Supplies to ensure the safety of students and to provide instruction in safety for students.
Telephones for vocational teachers Operating and maintenance costs of vehicles
operated by teachers for vocational purposes. Computer software, if purchased separately. Shipping/ installation costs. The costs of purchasing books/other
(supplies) for vocational programs are reportable for reimbursement.
Book/Other 28
Books and Other
Information Needed to Complete for Each Program Invoices Purchase Orders General Ledger
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Equipment 30
2.01.02 Equipment – for Approved Vocational Courses Only Items costing $1,000 or more per unit. Equipment maintenance costs if $1,000 or more per unit. Any rental/ lease agreements for equipment, whatever the dollar
value. Equipment (including computer cable) to establish local/wide
area networks to support the vocational programs. A reasonable basis of allocating the costs between vocational and non-vocational usage must be agreed to by the Director of the Colorado Vocational Act at Colorado Community College System.
Equipment to ensure student safety or to provide safety instruction to students.
Shipping/ Installation costs
Equipment 31
2.01.02 Equipment continued
The expenditure must be reported in the year purchased. If the district does not report the expenditure in the year purchased, the expenditure may not be reported in any other year.
Purchased for Colorado Vocational Act purposes is defined as the year in which both of the following conditions are met: The item is received by the school district. The item is either paid for, or the purchase is
encumbered in the district's financial accounting system, by the end of the reporting year.
Equipment 32
2.01.02 Equipment – Furniture
Furniture such as desks, chairs, tables, filing cabinets, etc. are considered to be items that the district should supply in order to run any class and are not reimbursable items, except for the following two instances: The item is necessary to allow a special needs student
to participate in the learning activities in an approved class.
The item is specially designed to accommodate another vocational instructional device and the device cannot otherwise be used.
Equipment 33
2.01.02 Equipment continued Permanent Construction
Any type of permanent construction such as walls, buildings, or permanently-affixed greenhouses is not reportable for funding.
Reported vs. Actual Cost The reported cost of any equipment purchase should be the
actual cost to the district, per the supplier's invoice, less any trade-ins or discounts.
Period of Use The purchased item must be used in a vocational program
for at least one fiscal year after the year of purchase. Bond Proceeds
The expenditure of bond proceeds for the purchase of equipment is a reportable expenditure. The reporting of the expenditure is subject to the rest of the equipment guidelines.
Equipment 34
Equipment
Information Needed to Complete for Each Program Invoices Purchase Orders General Ledger
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Contract Programs 37
2.01.05 Contracted Programs
Defined as the costs and enrollments generated by a school district when it sends students to an approved vocational program at another secondary school district, an area vocational school, a proprietary school, or a community college.
Reportable costs Tuition as determined in the agreement
between the home and the host school. Any charges for Supplementary Services
provided by the host school.
Contract Programs 38
2.01.05 Contracted Programs continued
Enrollment Enrollment is to be calculated in the same
manner as for any other vocational program held at the home school.
For purposes of calculating reportable enrollment, the amount of time spent traveling from the home school to the host school and back is not to be included.
Contract Programs 39
Contract Programs
Information Needed to Complete Worksheet CIP Code for each
Program Bell Schedule of each
Class/Program Student Count for each
Class/Program Costs for each Program
Verify with Host School that the Program is Approved and the teachers are credentialed
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Administrative Costs
Effective July 1, 1999, a school district may claim for reimbursement an additional five- percent of its total eligible costs to defray the administrative costs of operating its vocational programs.
Total eligible costs are all allowed, including: Program costs Contract costs Costs for credentialed vocational
administrators and job development/placement specialists
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FY 2008 CVA Due Dates
July 1 – Beginning of Fiscal Year September 1 – FY08 Final Report received by
CCCS December – Q1 and Q2 Payments sent to
Districts March – Q3 Payments sent to Districts June – Q4 Payments sent to Districts June 30 – End of Fiscal Year
Reminders 45
Reminders
This supersedes all prior memos and trainings. Instructional Costs
Check the teacher's credentials - only teachers credentialed in the area in which they are teaching are eligible for reimbursement.
Reminders 46
Reminders continued
Equipment Costs Equipment amounts listed on the Equipment
Information Form should agree with the Financial Reporting Forms amount for Equipment, for each program area and the supporting invoices are included.
Contract costs Contract costs and related FTE listed on the Contract
Information page should agree with the Contract Programs amount on the Financial Reporting Form. Check to be sure that the programs for which you contract are approved vocational programs and the teachers are credentialed.
Reminders 47
Reminders continued
Administrative Costs The 5% is automatically calculated on the
summary page. FTE
Count each student enrolled in each approved vocational class when calculating FTE. If the student is enrolled in several approved vocational classes, count him/her in each class.
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Just so you know…
VE-135 (Listing of Vocational Students) The number of students on the VE-135 does
not agree with the number of students used to calculate FTE. Students in a particular program are listed only once on the VE-135 (for follow-up) but counted in the FTE for each class taken. Students in more than one program are listed on the VE-135 for EACH program.
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Who to Contact with Questions on CVA
Brian JenkinsCVA and Credentialing Manager
303-595-1572 [email protected]
Other CTE Staff – Contact Sheet
