CHIEF FISCAL OFFICERS MEETING - sutter.k12.ca.us...than January 31, 2016, and to the IRS by February 28, 2016, or by March 31, 2016, if filing electronically. In acknowledgement of

CHIEF FISCAL OFFICERS MEETING

AGENDA Wednesday, December 7th, 2016

12:00 p.m. – 2:30 p.m.

12:00 p.m. – 12:15 p.m. Lunch 12:15 p.m. – 2:30 p.m. CFO Meeting 1) Introductions and What’s New

a) Additions to the Agenda b) District Sharing

2) Reminders

a) Interest due quarterly on all federal funds if over $500 b) Cash Management Reporting – report negative cash if applicable. Don’t report $-0- c) AB1200 Public Disclosure-include copy of TA and MYP when submitting

i) Form should be signed by BOTH Superintendent and CBO before submitting

ii) Disclosure of a settlement is required even if no salary/benefit change d) Send original signed Form CI to SCSOS e) Send official DAT file to Catherine f) Remember to include TRC with hard copy to SCSOS

3) Date reminders

a) 9th/CASBO CBO Training Begins @SCSOS b) 13th/QCC Personnel Downloader Webinar c) 15th/District must file prior year annual audit report with SCSOS (EC

41020(h)) d) 15th/Board must approve First Interim and submit to SCSOS (EC 42130) e) 21st/Supplemental Payroll Due f) 22nd/Payroll Bag Available for Pick up (Checks cannot be released to

staff or venders prior to the 30th) g) 23rd-30th/SCSOS Closed-Christmas h) 31st/EPA Apportionment (no later than) i) 31st/P-1 Attendance; July 1st through December 31st inclusive (Ed. Code

41601) j) 31st/Submit ASB 1099 information

4) ACA (pg 3)

5) Accounts Payable a) ASB-1099’s b) Deadline for P-1 & P-2

6) CARSNET (pgs 5-27)

7) ESSCO 8) FCMAT (pgs 29-58)

a) Charter School Training

9) Human Resources

a) Teaching Permit for Statutory Leaves 10) Minimum Wage (pg 59) 11) Payroll

a) 13th

/EOM Payroll Due b) 21

st/January Supplemental Payroll Due

c) Updates 12) PIPS (pg 61-62)

a) Updated 2017-18 payroll estimates are due January 31

13) QSS a) Migration update

14) Sales and Use Tax Decrease (pg 63)

15) Special Education/SELPA a) Federal IDEA expenditure report due to Laura 10th, 2017

16) School Services Articles (pg 65-67) a) Critical Deadlines and Funding Opportunities—11/29/16

17) Upcoming Workshops (pgs 69-74) a) CASBO Workshops b) SSC Workshops c) QCC Trainings

18) Next Meeting

a) January 18th

—Board Room

Copyright © 2016 School Services of California, Inc.

Volume 36 For Publication Date: January 15, 2016 No. 1

IRS Allows More Time for New ACA Reporting

The Affordable Care Act (ACA) requires new annual reporting starting with the 2015 tax year:

• Internal Revenue Code (IRC) Section 6055 requires health insurance providers to prepare reports to individuals and to the Internal Revenue Service (IRS) on the health insurance coverage provided (Forms 1094-B and 1095-B)

• IRC Section 6056 requires applicable large employers, which means employers with 50 or more full-time equivalent employees, to file annual information returns and statements relating to the health insurance that the employer offers (or does not offer) to its full-time employees (Forms 1094-C and 1095-C)

Information returns required by these provisions for this first year—2015—were due to individuals no later than January 31, 2016, and to the IRS by February 28, 2016, or by March 31, 2016, if filing electronically.

In acknowledgement of the difficulty employers and insurers are having with preparing reporting systems for these new requirements on December 28, 2015, the IRS issued a notice that delays the due dates for the 2015 tax year only, as follows:

• Individual statements (Forms 1095-B and 1095-C) are due to individuals two months later, now by March 31, 2016

• Statements to the IRS (Forms 1094-B and 1094-C, along with the individual statements above) are due three months later, now by May 31, 2016, or June 30, 2016, if filing electronically

Knowing that many local agency staff members are working this week to get the final payrolls of the year issued and to prepare for the annual statements, the delays in these new reporting requirements are very welcome news. For those insurers and employers that are already prepared to generate these new information returns, the IRS is ready to accept them by the original due dates.

Keep in mind that the delayed due dates are effective only for the 2015 tax year reporting requirements. For future years the original due dates must be adhered to. See the full IRS notice here.

—Sheila Vickers

posted 12/29/2015

CFO Meeting December 2016 3 of 74


12/6/2016

CARSNet Regional

Teleconference

North Region Charter Authorizer Regional Support Network

November 29, 2016

CARSNet Leadership Team –

North Region

Mary Ellen Garrahy

Butte County Office of Education

530-370-3573

[email protected]

Barbara Mandelbaum

[email protected]

Adrian Barron

[email protected]


mailto:[email protected]



12/6/2016

Purpose of CARSNet

Supporting charter authorizers to have a big impact on charter school quality.

Ensure a quality education for every child by building expertise among charter authorizers.

Regional support network

Annual conference

Comprehensive training

Resource rich website

North Region Del Norte Siskiyou Modoc Lassen Shasta Trinity Humboldt Mendocino Lake Tehama Butte Plumas Glenn Yuba Sutter Sierra Nevada Colusa


12/6/2016

Life Cycle of a Charter

Schools – An

Authorizer’s Role

CARSNet North Region Meeting

November 29, 2016

Presented by:

Stephanie Medrano Farland

Collaborative Solutions for Charter Authorizers (CSCA); Advisory Board Member, CARSNet

5

Charter Law

California Charter Schools Act (SB 1448) enacted in 1992

Legislative Intent To provide opportunities to establish and maintain public schools that:

Improve school learning

Increase learning opportunities for all pupils, with emphasis on academically low achieving

Encourage innovative teaching methods

Create new professional opportunities

Provide parents with expanded choice

Hold charters accountable for meeting pupil outcomes

Provide vigorous competition to stimulate improvement

6


12/6/2016

Snapshot of charters today

in CA*

1,230: Charter schools in California

80: New charter schools in 2015-16 school year

581,100: Estimated number of students attending charter schools in CA as of 2015-16

36,100: Estimated number of new charter school students in 2015-16

Los Angeles: Region with highest growth in new charter schools

North Coast & Bay Area: Region with second highest growth

32: Schools closed in 2014-15

*CCSA Website

General Info

Three Authorizers in CA: districts, county offices, State Board

Two types of charter schools:

Start up

Conversion

County-wide

Dependent and Independent not in statute

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12/6/2016

What is the Cycle?

9

Developing Charter Authorizing Process

Petition Submission and Review

MOU Oversight

Renewals/Revocations/Closures

Review of Authorizer

Practice/Petition Submission

Process

Timeline

Philosophy of a sound education

Expectations for Petitioners

Board Expectations

Board Policy/AR

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12/6/2016

Petition Submission Process

Suggest window for petition submissions

Have a petition packet prepared for potential

petitioners

Include what high expectations are for charters in your

district and what the district considers to be a sound education

Post all info on website

11

Example of charter page of

an Authorizer

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12/6/2016

Review of Charter petition

Timelines are short once a petition is submitted

30 days to Public hearing

60 days to Decision

Can be extended up to 90 days by mutual agreement

Establish review panel before petition submitted

Have established review materials

Preliminary charter petition checklist

Petition review rubric

Financial review rubric

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Grounds for denial

14


12/6/2016

Statutory Grounds for Denial

EC 47605(b):

1) Presents Unsound Educational Program

2) Petitioners Unlikely to Successfully Implement Educational Program

3) Does Not Contain Required Signatures (N/A for Renewals)

4) Does Not Contain Required Affirmations & Assurances

5) Does Not Contain Reasonably Comprehensive Descriptions of All Required Elements

Petition: 15 elements must be

“Reasonably Comprehensive”

What does “reasonably comprehensive” mean?

Look to SBE standards as a baseline for each of the 15 elements

Also:

Information is substantive, not just a list

Addresses all aspects of the element

Is specific to the charter proposed

Describes pupil learning, increased learning opportunities, increased opportunities for parents, accountability, competition (5 C.C.R. §11967.5.1(g))

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12/6/2016

Petition, cont…

Clarity about facilities: Where will they locate? Will there be a Prop 39 request? Geographic location limitations

Student achievement benchmarks need to be specific. How will you measure their achievement if not clear?

17

What are some hot points to look for in

petition

Suspensions/Expulsions Policy

Plan for diversity

Special Education

Pay close attention to any “parent requirements”

Cannot REQUIRE volunteer hours as a condition of enrollment or continued enrollment. Requiring parent hours is akin to charging tuition and skews enrollment against single parent households and lower income families.

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12/6/2016

Charter Oversight

19

Oversight

Ed. Code § 47604(c) – ties authorizer’s liability to performance of oversight duties

Ed. Code § 47604.32 – defines duties of chartering authority: identify contact person for charter school visit charter school at least annually ensure that charter school complies with all reporting

requirements (including Ed. Code section 47605(m) regarding annual audit report)

monitor charter school’s fiscal condition notify State Department of termination

All other oversight duties required by law

20


12/6/2016

Oversight

Oversight responsibilities exist for both dependent and independent charters

Petition is roadmap for oversight Ed Code § 47604(c) – ties authorizer’s liability to

performance of oversight duties Board must receive regular updates on whether

the school is meeting its benchmarks

21

Oversight

District staff responsible for oversight should: Collect fact-based evidence of progress toward

performance outcomes from the charter. (Include in MOU)

District staff’s analysis of charter’s student achievement will include comparisons to the school’s baseline and growth scores over time comparisons to the performance of students in comparable district and state schools.

22


12/6/2016

Oversight

Annual Performance reviews Create a timeline for regular reports to the

Board. Review and communicate expectations

regarding charter LCAP Do not wait for renewal to provide oversight.

23

Other Areas of Oversight

• Pursuit of Pupil Outcomes in charter; • Special Education compliance; • Governance (Brown Act, Conflicts of Interest); • Fiscal health; • Health and Safety/Facility; • Operational/Administrative (attendance accounting,

administrative services); • Student admissions & discipline; • Parent & Community Relations/Complaint

Procedure

24


12/6/2016

Student Academic Performance

CAASPP Scores Progress towards LCAP goals English language proficiency Progress of Students with IEPs Drop-out rates School specific goals Is the charter school providing a sound education for all

of its students?

25

School Financial

Performance

Budget statements Cash flow statements Financial audit reports Other financial reports filed pursuant to state law Compliance with financial reporting requirements

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12/6/2016

Oversight

Charter school financial reporting requirements Charter schools required to prepare and submit annually to

the chartering authority the following reports: Preliminary budget (by July 1) LCAP (& subsequent updates) due (by July 1) Interim financial report (by 12/15 – for changes through

10/31) Second interim financial report (by 3/15 – for changes

through 1/31) Final unaudited report (by September 15, for previous

fiscal year)

27

School Organizational

Performance

Consider information from the following sources: Audits Site visits Board meeting minutes Community input Information from parents and staff

28


12/6/2016


12/6/2016

Renewal, cont.

Establish timelines for renewal Communicate renewal process to

charters Highlight expectations

31

Charter renewal

A charter school applying for renewal should be assessed along four areas:

Area 1: Is the school an academic success?

Area 2: Is the school an effective, viable organization?

Area 3: Has the school been faithful to the terms of its Charter?

Area 4: Are the school’s plans for a future charter

term reasonably comprehensive?

32


12/6/2016

Renewal requirements

Charter Renewal: Amends Ed. Code §47607(b) to require that charter school meet renewal threshold schoolwide, as well as for “all groups of pupils served by the charter school.”

“The authority that granted the charter shall consider

increases in pupil academic achievement for all groups of pupils served by the charter school as the most important factor in determining whether to grant a charter renewal.”

“All groups of pupils served by the charter schools” =

“numerically significant pupil subgroup” as defined in Ed. Code §52052(a)(3).

Renewal criteria already includes financial and operational

considerations.

Los Angeles – Inland Empire – Oakland – Orange County – Palm Desert – Silicon Valley – Ventura County

33

Revocation Procedure

Authorizer must provide Notice to Remedy. Charter school has reasonable opportunity to Remedy. Authorizer must provide Notice of Intent to Revoke. Public Hearing within 30 days. Decision within an additional 30 days.

(Ed. Code § 47607.)

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12/6/2016

Conditions for Revocation

Committed a material violation of any conditions, standards, or procedures set forth in the charter

Failed to meet or pursue any of the student outcomes identified in the charter Shall be the “most important factor” to consider in determining

whether to revoke, but…

American Indian Model Schools case

Failed to meet generally accepted accounting principles, or engaged in fiscal mismanagement

Violated any provision of law

35

Severe and Imminent Threat

When violation constitutes a severe and imminent threat to the health or safety of pupils

When charter school's structures, systems or practices are in condition that poses a severe and imminent threat to the health or safety of pupils while at school, and where the charter school has made no reasonable attempt to remedy the condition or no remedy exists to cure the condition

May immediately revoke the school’s charter

(Title 5, Cal. Code Regs. 11965; 11968.5.3)

36


12/6/2016

Closure

Charter school may close voluntarily, through non-renewal, or through revocation

Notice Requirements (CDE, parents, authorizer, COE, SELPA, STRS/PERS)

Student transfers Records retention and transfer

Financial Closeout Disposition of assets and liabilities

CDE Guidance regarding closure procedures: http://www.cde.ca.gov/sp/cs/lr/csclosurerules.asp

(Title 5, Cal. Code Regs. §§ 11962, 11962.1)

37

What is CARSNet?

38


http://www.cde.ca.gov/sp/cs/lr/csclosurerules.asp



12/6/2016

Charter Authorizers Regional Support Network

3-Year National Leadership Activities Grant from the federal Charter School Program

Free and low cost regional and statewide supports

Serving charter school authorizers statewide

Emphasis on authorizers with small portfolios

CARSNet Components:

Regional Network

Experienced County

Office Charter authorizers as regional

leaders and liaisons

In-person and

teleconference

regional meetings

Monthly newsletter with

regional content


12/6/2016

CARSNet Regions

North Del Norte, Siskiyou, Modoc, Humboldt, Trinity, Shasta, Lassen, Tehama, Mendocino, Glenn, Butte, Plumas, Lake, Colusa, Sutter, Yuba, Nevada, Sierra

Sacramento Valley

Yolo, Placer, Sacramento, El Dorado, Amador, Alpine, Calaveras, San Joaquin, Tuolumne, Mono

Bay Area Sonoma, Napa, Marin, Solano, San Francisco, Alameda, Contra Costa, Santa Clara, San Mateo, Santa Cruz, Monterey, San Benito

Central Merced, Mariposa, Madera, Fresno, Kings, Tulare, San Luis Obispo, Kern, Stanislaus

South Coast Santa Barbara, Ventura, Los Angeles, Orange

South San Bernardino, Riverside, San Diego, Imperial, Inyo

CARSNet Components:

Website

Website with Resources,

Tools and an On-line

Community of Charter

Authorizers

http://carsnet.org/


http://carsnet.org/

http://carsnet.org/

http://carsnet.org/

12/6/2016

QUESTIONS?

43

CARSNet Resources

Comprehensive Charter Authorizer Training for Novices

and Veterans

Boot Camp: 3 dates/locations in 2016-17

Master Class Pilot: early 2017

https://vimeo.com/157368416


https://vimeo.com/157368416

12/6/2016

Coming Up

Register Now!

CARSNet Boot Camp

January 12th -14th

Sacramento Embassy Suites

Master Class

February 2nd – 4th

San Ramon Conference Center

www.carsnet.org

Mark your calendar North Region Teleconference:

January 10th 10 – 11:15am

North Region Meeting

March 29th 10am – 2pm @Butte

COE

Questions and Answers


http://www.carsnet.org/


Charter Schools

Managing Challenges & Becoming Champions

Fall 2016

Presented By:

Marisa A. Ploog, CPA, CFE, CICADebi Deal, CFE, CICA

Today’s ObjectiveProvide an overview of the following:

• Preparing for a new charter school petition.

• Timelines and requirements of potential authorizers.

• Timelines and requirements of charter schools.

• Charter school oversight.

• Best practices.


What is a Charter School?• Charter schools are independently run public schools that have greater

operational flexibility in exchange for greater performance based accountability.

• The number of charter schools statewide now exceeds the number of traditional public school districts.

• A charter school authorizer may be a school district (LEA), county office of education (COE) or the California State Board of Education (SBE).

• Charter schools are overseen by their authorizers similar in structure to how a COE oversees a school district.

• Established by legally binding agreement – Charter petition and Memorandum of Understanding (MOU.)

3

Charter School Structure• Charter schools are part of the public school system but are

exempt from many state laws related to specific educational programs.

• The Charter Schools Act is a framework to be used as a launching point for establishing best practices within and among charter schools and their authorizers.

• An initial charter authorization may be granted for a period not to exceed five years.

• Each subsequent renewal shall be for a period of five years.


Requirements of a Charter SchoolAmong other things…a charter school must comply with all the provisions of its charter petition, MOU and other local agreements. (Local agreements may reference Education Code (EC) sections that charters are normally exempt from)

• Brown Act.

• Public Records Act.

• California Division of Occupational Safety and Health (Cal-OSHA).

• CALPADS method of reporting to CDE.

5

Laws Governing Charter SchoolsCharter schools are bound by the laws defined in the Charter Schools Act (EC 47600), and are exempt from the laws that govern school districts except:

• All federal laws.• Regulations that are a condition of program funding applied for and

accepted by a charter school.• Specific provisions related to teachers’ retirement and employee

relations.• State pupil testing programs.• Laws establishing minimum student age for attendance.• Laws governing non-classroom based programs.• Much of the California Uniform Building Code.


Prepare in Advance for a Petition• Obtain a general understanding of the EC sections that apply to

charter schools.

• Identify what details your LEA wants to see in a proposal in case you are presented with a charter school petition.

• The common goal should be focused on a successful partnership and a successful educational opportunity for students.

• Be proactive.

• Avoid surprises

• Communicate....communicate…communicate.

7

Received A Charter School Petition… Now What???


Before the Petition is Approved• Read the proposal thoroughly.

• Collaborate on improved language.• Ensure it contains all the required components; everything

else can be spelled out in the MOU.• Identify sticking points or deal breakers.

• Run it past your legal counsel – this is a contractual agreement.

9

What Must a Charter Petition Include?• Identify that the charter school will operate within the

geographic boundaries of the district.• May propose to operate in multiple locations but must be

identified in the petition.• Parent/legal guardian signatures must represent at least

50% of the projected enrollment of the charter school in its first year of operation.

• Signatures of at least 50% of the number of teachers to be employed during its first year of operation.


• If a charter school in unable to locate within the jurisdiction of the authorizing district, it can locate in another district within that county – advance notification to the district of location and the county superintendent of schools is required prior to approval of the petition.

• The charter school must serve all grade levels of the authorizing district before it may serve students in other grade levels.

Petition Requirements Continued

Petition Requirements Continued• New charter petitions must include a description of the

annual goals and actions in the eight state priorities defined in EC 52060.

• (EC 47605 and 47605.6)

• Hold a public hearing within 30 days after receipt of the petition.

• Grant or deny the charter within 60 days of receipt of the petition. (The date may be extended 30 days by mutual agreement.)


Educational Program RequirementsCalifornia Code of Regulations (CCR),

Title 5, Subchapter 19 – Charter Schools

Article 2 - General Provisions describes the criteria for review and approval of charter school petitions.

CCR 11967.5.1(b) defines several factors that determine whether a charter petitioner is “an unsound educational program” under Education Code 47605(b)(1).

13

Educational Program Requirements, cont.

Including the following:•The program that is described presents the likelihood of physical, educational or psychological harm to the affected pupils.

•The program that is described is not likely to be of educational benefit to the pupils who attend.

•For petition renewals: The charter has not met the standards for renewal, or the charter school has not met the measurable pupil outcomes.


Evaluation of Successful Program Implementation

CCR 11967.5.1(c) defines several factors that determine whether a charter petitioner is “demonstrably unlikely to successfully implement the program” under EC 47605(b)(2).Considerations include:

• Past history of the petitioner in charter schools or other educational agencies (public or private) deemed unsuccessful.

• Lack of familiarity of the petitioner with the content of the petition or legal requirements of charter schools.

• The presentation of an unrealistic financial and operational plan for the proposed charter school.

15

Administrative Requirements

While the educational aspects of the charter petition are very important, sound administrative

and financial practices are essential to the success of a charter school.


Requirements for Administrative Services

CCR 11967.5.1(c)(3)(A):

A description of the structure for providing administrative services including at a minimum personnel, accounting and payroll that reflects an understanding of school business practices and expertise to carry out necessary administrative services, ora reasonable plan and timeline to develop and assemble those practices and expertise.

17

Requirements for Administrative Services, cont.

CCR 11967.5.1(c)(3)(A):

A description of criteria and procedures used to select contractors that demonstrates expertise for contracted services.


Financial Administration RequirementsCCR 11967.5.1(c)(3)(B), an unrealistic financial and operational plan for the proposed charter exists when the charter or supporting documents do not adequately include:

• “At a minimum, the first-year operational budget, start-up costs, cash flow, and financial projections for the first three years.”

• “In the operational budget reasonable estimates of all anticipated revenues and expenditures necessary to operate the school including, but not limited to, special education, based, when possible, on historical data from schools or school districts of similar type, size, and location.”

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Financial Administration Requirements, cont.

CCR 11967.5.1(c)(3)(B), an unrealistic financial and operational plan for the proposed charter exists when the charter or supporting documents do not adequately include:

• “Budget notes that clearly describe assumptions on revenue estimates, including, but not limited to, the basis for average daily attendance estimates and staffing levels.”


Core Components

• Budget

• Multi-year Financial Projection

• Cash Flow Projection

• Balance Sheet

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Budget Notes and Detailed Assumptions

Detailed budget notes help a petitioner demonstrate their ability to manage federal, state and local funding.

• Budget and assumption notes for each major section of the budget and cash flow.

• Comparative data supporting projected special education costs and potential encroachment.


Budget and Multi-year Financial Projection

Prepare detailed and reasonable assumptions including:• Enrollment and ADA projections.• Recruitment strategies.• Staffing projections.• Salary and benefit information - including projected increases

over a multi-year period.• Cost assumptions for general operations.• Initial capital outlay for materials, equipment and any other one-

time expense.• Debt financing arrangements - including projected receipts and

repayment plans.

23

Budget, MYFP and Cash Flow Projections

Evaluate:•Supporting assumptions to support the proposed budget and ensure that realistic start-up cost estimates are included.•Balance sheet items for capitalization of assets and recognition of debt.•Cash flow projections - must agree with budget and be realistic for cash receipts, disbursements and include any borrowing and repayment of debt.•Budget and cash flow projections should be multi-year – the current and two subsequent fiscal years. •Don’t forget one-time revenue or expenditures in the out years that need to be removed.


More Petition ConsiderationsConsider:

• Having the charter petition reviewed by district lawyers.

Rejection of a charter school petition should be considered due to an unrealistic financial and operational plan when:

• Budget assumptions and notes describing how revenue and expenditure projections were determined are absent or unrealistic.

• Projections are inconsistent with comparative data of other similar charter schools.

25

Financial Administration RequirementsA charter school petition may be denied if the following are not present in a budget projection:

• Clear revenue and expense detail by line item according to Generally Accepted Accounting Principles (GAAP).

• Budget assumptions and projection details including enrollment and staffing projections and student recruitment strategies, start-up costs, special education costs, and ongoing operational costs.

• Realistic cash flow projections - including any considerations for borrowing and/or debt and repayment plans.


Factors Contributing to Failure• Many charter schools, though successful in raising student

achievement, are closing due to lack of knowledge and ability to manage the business and fiscal requirements of their schools.

• Data reflects that nearly two-thirds (65%) of all charter schools that closed since 2004 reported positive trends in API growth and failed for reasons unrelated to successful academic performance.

• Charter school failure is more likely due to financial reasons, therefore, the budget, start-up costs, and cash flow should become more of a focus within the petition process and review process.

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Denial of a Charter School PetitionEC 47605(b) describes the criteria for petition denial, which includes the requirement for written factual findings specific to the petition if there is support for one or more of the following:

1) The charter school presents an unsound educational program.

2) The petitioners are demonstrably unlikely to successfully implement the program set forth in the petition.

3) The petition does not contain the number of required signatures.


Denial of a Charter School Petition, cont.

4) The petition does not contain an affirmation of specific conditions outlined in EC 47605(d)…The charter school shall:

• Be nonsectarian in its programs, admission policies, employment practices and all other operations.

• Not charge tuition or discriminate.

• Not determine admission based on place of residence (with limited exception).

29


• Admit all pupils who wish to attend, by conducting a random drawing when interest exceeds capacity. Authorizer shall make reasonable efforts to accommodate growth and shall not impede expansion.

• Notify the superintendent of the school district of the pupil’s last known address within 30 days, and upon request provide a copy of the cumulative records.



5) The petition does not contain reasonably comprehensive descriptions of all of the following:

A. Educational program.B. Measurable pupil outcomes identified.C. Method by which pupil outcomes will be measured.D. Governance structure.E. Qualifications to be met by employees.F. Procedures the charter will follow for health and safety of pupils and staff.G. How the school will achieve racial and ethnic balance among pupils.H. How the annual independent financial audits shall be conducted.I. Process for suspending students.J. How staff members covered by PERS, STRS or Social Security.K. Public attendance alternatives.L. Rights of employees leaving a school district to work for a charter school.M. Dispute resolution procedures (authorizer and

charter).N. Procedures for closure.

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6) The petition does not contain a declaration of whether or not the charter school shall be deemed the exclusive public employer of the employees of the charter school for purposes of Chapter 10.7 (commencing with 3540) of Division 4 of Title 1 of the Government Code.


Legal Structure

33

Nonprofit Public Benefit Corporations• Most charter schools operate as a California Nonprofit

Public Benefit Corporation.• Requirements of the process:

• Application.• Articles of Incorporation.• Bylaws.• IRS Form 1023 must be filed with the IRS and a Notice of

Determination finalizes the process.• The chartering authority is entitled to one representative to

sit as a member of the board of directors of the nonprofit public benefit corporation.


Nonprofit Public Benefit Corporations, cont.

• Nonprofit accounting rules also factor into a charter school operated as or by a nonprofit public benefit corporation.

• Nonprofit IRS and State tax reporting is required; failure to do so may jeopardize the nonprofit’s tax exempt status.

35

Limitations on LiabilityEC 47604 (c): An authority that grants a charter to a charter school to be operated by, or as, a nonprofit public benefit corporation is not liable for the debts or obligations of the charter school, or for claims arising from the performance of acts, errors, or omissions by the charter school, if the authority has complied with all oversight responsibilities required by law, including, but not limited to, those required by 47604.32 and subdivision (m) of 47605.[emphasis added]


Articles of Incorporation• Must be filed and recorded with the Secretary of State,

State of California.

37

Bylaws• Should be complete, final and officially approved by

the board.

• Consider added language in the petition and/or MOU that state any amendments of the Bylaws must be approved by the authorizer.


What Else Should a Charter Petition or MOU Include?

39

A Conflict of Interest Code• Political Reform Act (PRA), Government Code (GC) 1090,

GC 87100, and Corporations Code 5233 for nonprofit organizations govern conflicts of interest.

• Governing board members and administrators must abstain from all discussions, negotiations and votes related to a contract in which they have a personal financial interest by removing themselves from the meeting and ensuring that their abstention and departure is recorded in the board minutes.


Conflict of Interest Code, cont.• Conflicts can still occur with abstention through

subsequent action on a contract, including payment.• Increasing volume of conflict of interest concerns are

being raised related to corporate structure, or restructure, of the nonprofit organization.

• The Fair Political Practices Commission enforces the PRA.

• Once adopted, the Conflict of Interest Code must be submitted to the County Board of Supervisors for approval.

41

Memorandum of Understanding(MOU)

The Important Details from the Authorizer’s Perspective


Comprehensive MOU• Supplements the charter petition and should be approved in

conjunction with the charter petition. Once signed, the MOU is a binding contract.

• Provides greater detail regarding the authorizer’s conditions of authorization, operational and fiscal requirements.

• Enforced as part of the charter and supersedes any inconsistent language in the charter petition.

• Not required by law…but why wouldn’t you want one….this is your protection if you develop it correctly.

43

Important Points to Consider• Financial accounting and reporting details – the authorizer

can request that the charter use the same financial systemused by your district.

• LCAP requirements and review procedures.• Internal controls – ensure adequate segregation of duties

and best practices are established, implemented and routinely monitored.

• Detailed description of the frequency and nature of financial review and oversight – think like a county office and AB1200.


Important Points to Consider, cont.• Insurance requirements – Types, amounts and the

authorizing district should be named as additional insured.

• Access to data used for state and federal reporting.

• CALPADS and CBEDS-ORA reporting.

• Details regarding oversight fees.

45

We Approved the Petition - Now What?


What Must An Authorizer Do?• Identify at least one staff member as a contact person for the

charter school. • Visit each charter school at least annually. • Ensure that the charter school complies with all reports required

of charter schools by law, including the annual LCAP update. • Monitor the fiscal condition of each charter school under its

authority. • Provide timely notification to the CDE if any of the following

circumstances occur or will occur: (1) A renewal of the charter is granted or denied. (2) The charter is revoked. (3) The charter school will cease operation for

any reason. 47

Fiscal OversightEC 47604.32 (d) states that charter authorizing entities must monitor the fiscal condition of charter schools.

• Starts as soon as the petition is approved, don’t wait; money comes in and goes out quickly.

• EC doesn’t say how – the details are left to be determined by the authorizer and the charter school and should be spelled out in your charter petition and/or MOU prior to authorization.

• Oversight includes pupil performance, fiscal accountability and legal compliance.

• Should be treated as that second set of eyes to help ensure success.

• Should be sufficient and adequate.• Should be documented – Consider

FCMAT’s checklist. CFO Meeting December 2016 52 of 74

Oversight Focus• Fiscal monitoring should be frequent during the first couple

years, then routine intervals once a strong foundation is considered established.

• Ensure that the charter school is meeting the requirements established in the charter petition, MOU or other local agreements.

• Evaluate the progress in implementing the educational program throughout the year as well as annually.

• Support the successful establishment of the charter school.

49

Fiscal Oversight – Spell It OutAt a minimum charter schools must:

• Prepare a Local Control Accountability Plan (LCAP) by July 1st.

• Adopt a budget by July 1st.

• First and Second Interim reports due by December 15th and March 15th of each year.

• Unaudited actuals due by September 15th.

• Audited financial statements annually by December 15th.

• During the first couple of years more frequent monitoring is strongly advised.


Charter School FundingCharter schools receive state funding under the Local Control Funding Formula (LCFF), but there are a few funding differences.

• Authorizing (or denying) districts must transfer payments in lieu of property taxes, even for pupils who reside in other districts. Some additional complexities for basic aid districts.

• In lieu taxes are transferred monthly based on a transfer schedule established in EC 47635(b).

51

Did We Mention LCAP?• Charter schools are required to complete a Local

Control Accountability Plan (LCAP) and annual update, but not all the same rules apply.

• Authorizers are required by EC 47607.3 to assess performance based on the SBE rubrics once finalized.


Did We Mention LCAP?, cont.• Charters can be revoked by the SBE based upon a

recommendation from the SPI if a charter fails to improve student outcomes across multiple state and local priority areas.

• Charters can be revoked by the authorizer if the CCEE provides support and determines that the charter has not or is unable to meet CCEE recommendations or performance is persistently or severely poor.

53

Other Services• Management of all the operational components that

support a strong educational program can be quite an undertaking.

• Contracting support services for accounting, purchasing, accounts payable and/or payroll may help relieve the pressures of a newly operational charter school and ease some of the fiscal oversight discomfort.

• Additionally, areas such as special education and student data reporting must also be considered.


Cost RecoveryEC 47604.32 (f): The cost of performing the duties shall be funded with supervisorial oversight fees collected pursuant to EC 47613.

• Actual costs up to 1% of the charter school’s LCFFrevenue.

• Actual costs up to 3% of the charter school’s LCFFrevenue if the charter school is able to obtain substantially rent free facilities from the authorizer.

55

Revocation

Sometimes a Good Idea Is Hard to Make a Reality


RevocationEC 47607(c)(1): A charter may be revoked by the authority that granted the charter under this chapter if the authority finds, through a showing of substantial evidence, that the charter school did any of the following:

(A) Committed a material violation of any of the conditions, standards, or procedures set forth in the charter. [emphasis added]

. . .

(C) Failed to meet generally accepted accounting principles, or engaged in fiscal mismanagement. [emphasis added]

57

Educational Terms• (CALPADS) California Longitudinal Pupil Achievement Data Systems• (CBEDS-ORA) California Basic Education Data System-Online Reporting

Application • (CCEE) California Collaborative for Educational Excellence• (CDE) California Department of Education• (EC) Education Code• (LCFF) Local Control Funding Formula • (LCAP) Local Control Accountability Plan• (MOU) Memorandum of Understanding • (MYFP) Multi-year Financial Projection • (SIS) Student Information System • (SBE) State Board of Education • (SPI) Superintendent of Public Instruction


Questions?

Thank you! Marisa & Debi

59



Volume 36 For Publication Date: December 22, 2016 No. 25

Reminder: Minimum Wage Starts Increasing January 1, 2017

In April 2016 Governor Jerry Brown signed Senate Bill 3 (Chapter 4/2016), which increases California’s minimum wage to eventually $15 per hour. The first increment goes into effect January 1, 2017, and the schedule is as follows:

Minimum WageEffective Date:

Employers With More Than 25 Employees

Effective Date:

Employers With 25 or Fewer Employees

$10.50/hour January 1, 2017 January 1, 2018

$11/hour January 1, 2018 January 1, 2019





The Governor can choose to pause any of the increases for one year depending on the condition of the economy or the State Budget, but the first increment to $10.50/hour cannot be paused. Once the minimum wage reaches $15 per hour it will be indexed annually for inflation, not to exceed 3.5% in any given year.

The first increment is coming up fast for employers with more than 25 employees, so this serves as a reminder to ensure that salary schedules and payroll systems have been updated as necessary.

—Sheila G. Vickers

posted 12/05/2016



Good afternoon NVSIG members, The PIPS renewal marketing for 2017-2018 has begun and we are requesting your PIPS Estimated Payroll for the next program year. Payroll estimates are due no later than January 31, 2017. If estimated payroll is not provided by the due date then estimate from the current year or the audited payroll from the prior year, whichever is higher, will be used. Revisions to the 2017-2018 Estimated Payroll can be made from March 1 to March 27, 2017 through the P&C Bridge.

To log in to the questionnaire follow the steps below:

1. URL: www.keenan-pcbridge.com 2. Enter your User Name: 3. Enter your Password: Use your existing P&C Bridge password. (If you forgot the password,

please use the forgot password link in the P&C Bridge login page to reset your password) 4. Click on the Tools and Resources Tab to access PIPS On-Line Payroll Submission (or select

it from your Favorite Tools & Resources menu)

You are now ready to complete the On-Line Estimated Payroll Submission for PIPS. Thank you for your efforts in advance on this important annual process! Should you have any questions, please feel free to contact me. Thank You, Holly Samuel Account Coordinator


http://emailactivity.ecn5.com/engines/linkfrom.aspx?b=452310&e=145530546&lid=923399&l=http://www.keenan-pcbridge.com

Keenan Innovative Solutions. Enduring Principles p: 916.859.7160 ext. 4175 | f: 916.859.7167 e: [email protected]| w: www.keenan.com P.O. Box 1538 | Rancho Cordova, CA 95741 Please follow us on: Facebook| LinkedIn | Twitter



http://www.keenan.com/

http://www.keenan.com/facebook

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http://www.keenan.com/twitter

Sales and Use Tax Rate Decreases by 0.25 PercentEffective January 1, 2017

The statewide sales and use tax rate will decrease one quarter of one percent (0.25%) from 7.50 percent to 7.25 percent on January 1, 2017. The decrease in the statewide rate is effective for all cities and counties in California; however, the actual sales and use tax rate may still be higher than the statewide rate in many jurisdictions in California due to the addition of district taxes.

Why is the sales and use tax rate decreasing? Proposition 30, The Schools and Local Public Safety Protection Act of 2012, was approved by California voters in November 2012 to temporarily increase the sales and use tax by 0.25 percent. The sales and use tax imposed by Proposition 30 expires December 31, 2016.

Where can I find more information? Guidance on how the tax rate decrease affects partial exemptions, fixed-price contracts, returned merchandise, fuel rates, and return filing can be found on the Board of Equalization (BOE) webpage Sales and Use Tax Rate Decreases January 1, 2017 at www.boe.ca.gov/sutax/prop30.htm. You may also call the BOE’s Customer Service Center at 1-800-400-7115 (TTY:711) where customer service representatives are available to assist you weekdays from 8:00 a.m. to 5:00 p.m. (Pacific time), except holidays.

L-475 (10-16)CFO Meeting December 2016

63 of 74

http://www.boe.ca.gov/sutax/prop30.htm



Volume 36 For Publication Date: December 02, 2016 No. 24

Critical Deadlines and Funding Opportunities—11/29/16

(New items, if any, are listed in bold so you can see at a glance what has been added.)

Critical Deadlines—Reporting or Action Dates

Deadline Issue

12/15/161

• First Interim (October 31) ◦ County Office of Education (COE) First Interim due to State

Superintendent of Public Instruction (SSPI) (also to the State Controller’s Office [SCO] if qualified or negative) (Education Code Section [E.C.] 1240[1][A] and [B])

• First Interim (October 31)◦ District First Interim due to COE (also to SSPI and SCO if qualified or

negative) (E.C. 42131[a][1] and [2])

• Charter School First Interim (October 31)◦ Charter School First Interim due to chartering authority and COE (E.C.

47604.33[a][3])

• Audit◦ COE prior-year audit due to SSPI and SCO◦ District prior-year audit due to COE, SSPI, and SCO (E.C. 41020[h])

• Audit◦ Charter school prior-year audit due to chartering authority, COE, SSPI,

and SCO (E.C. 47605[m], 41020[h])

1/10/17

• Unadopted Budget Report◦ The SSPI must report to the Legislature and the Department of

Finance regarding districts that, by December 31, 2016, do not have adopted budgets (E.C. 42127[f][1], 42127.1[a])

1/17/171 • First Interim Status Report


Critical Deadlines—Reporting or Action Dates

Deadline Issue

◦ COE must notify SSPI and SCO of district First Interim certifications (E.C. 42131[c])

1/17/171• District Qualified/Negative Interims

◦ COE must report to SSPI and SCO on district qualified or negative First Interims (E.C. 42131 [a][2])

1 Date calculated as prescribed in law

Funding Opportunities

Description Amount Deadline California Department of Education Application Website

Necessary Small Special Education Local Plan Areas

(SELPAs) Extraordinary Cost

Pool (ECP) for Mental Health Services

Various 11/30/16 For more information, go to:http://www.cde.ca.gov/fg/fo/profile.asp?id=3810

Special Education: ECP Various 11/30/16

For more information, go to:

http://www.cde.ca.gov/fg/fo/profile.asp?id=3809

21st Century Community Learning Centers—Elementary

& Middle School

$50,000 - $150,000 12/21/16



21st Century High School After School

Safety

$50,000 - $250,000 12/21/16



1/1/17


Funding Opportunities

Description Amount Deadline California Department of Education Application Website

College Readiness Block Grant

No less than $75,000

Reporting Deadline

For more information, go to:http://www.cde.ca.gov/fg/fo/profile.asp?id=3946

—Matt Phillips, CPA, Charlene Quilao, and Kathleen Spencer

posted 11/29/2016



Upcoming Workshops and Conferences

Governor's Budget Workshop January 2017

The State Budget is a document of policy, priorities, and competition for resources. The nextopportunity for the Governor to show his continued commitment to full implementation of theLocal Control Funding Formula (LCFF) will be the Governor’s 2017-18 Budget Proposal. Weexpect that the Administration will provide its economic forecast and financial plan for the state onJanuary 10, 2017. The release of the Governor’s Budget Proposal for 2017-18 begins the processfor legislative consideration of the Budget, but it also provides critical information for developmentof school agency budgets.

Unraveling the Mystery of School Finance Workshop September 2016

Never before have educational leaders in California been provided such an opportunity to leverageour state funding for the programs and services that we value the most at the local level. As ourbase funding recovers from the Great Recession, we are able to restore structures and servicesnecessary to support our classrooms. In addition, most of the categorical programs of the past havebeen combined into supplemental/concentration grants that can have broad application to supportour chil-dren with the greatest needs. And, after several years of significant fund-ing increases,today’s decisions are even more critical as revenues flatten and resources for ongoing programsbecome more scarce.

Conquering Budgets: Tips and Tricks for Success in School Finance September 2016

With the major reforms to school funding, the connection of the budget to the Local Control andAccountability Plan (LCAP), and major changes in how we look at separate funding streams,grappling with the school district and charter school budgets is more challenging than ever forbusiness administrators—and the entire management team.

This workshop is a "must" for those who face the task of building, analyzing, and monitoring thecharter school or school district budget.

LCAP Development Workshop October 2016

The Local Control and Accountability Plan (LCAP) is the cornerstone of the state’s newaccountability system. The LCAP is built upon the guiding principles of subsidiarity andtransparency. These principles, while admirable, are elusive and mired in controversy. To besuccessful under the new accountability system, local educational agencies must meaningfullyengage with stake-holders in the thoughtful review of student needs and the development of LCAPgoals and actions, not attempt to hide from the achievement gaps that exist in their schools, and usethe resources provided to ensure that their neediest students are receiving increased and improvedservices.

Making It Work: Implementing California's New Vision for School Success

2016 EdSource Symposium October 06, 2016

In our 2016 Symposium, “Making it Work: Implementing California's New Vision for SchoolSuccess,” EdSource will offer a timely, in-depth look at these reforms. Attendees will leave with


http://www.sscal.com/workshops.cfm?action=display_workshop&workshop_ID=882






need-to-know information about the changes and the extent to which new ways of assessingsuccess can translate into improved education outcomes.

Local Control Funding Formula Workshop November 2016

We are in an environment of continuing change, with the twists and turns of LCFF implementationand adjustments to the LCAP continuing to bring us new surprises. How does this impact ouroperations?

Effective stakeholder engagement requires clear communication of complex budgetary andoperational informationCompliance with new regulatory requirements mandates a deep awareness of the flexibilityand limitations for using the supplemental and concentration grant fundsUnderstanding is crucial to meeting the statutory and regulatory requirements of LCFFimplementation, as well as effectively managing the commitment of funds at the bargainingtableLCFF is still in transition—K-3 class-size targets change each year and "gap closure" is amoving targetWe are close to full implementation of the LCFF, which means full implementation of theminimum proportionality percentage requirement—at the same time that we are faced withcost-of-living adjustment-only funding.

Fiscal Aspects of Negotiations Online

Many districts are struggling with collective bargaining issues this year, but they also face verytight travel and professional development budgets. Some months ago, in anticipation of thissituation, School Services of California, Inc., (SSC) made a commitment to change the mode ofdelivery on some of its foundational workshops. The “Fiscal Aspects of Negotiations” workshop,which we have presented in a face-to-face format for more than 20 years, has been completed andis now available as a 100% online offering.

Fiscal Implications of School District Reorganization Online

In an effort to continue to meet the changing demands on our clients, we are now offering theFiscal Implications of School District Reorganization as an online workshop. This format providesmany benefits, including ease of viewing at your desk, viewing the presentation at a time that isconvenient to you, and eliminating the need to travel to a location outside of the area.

Associated Student Body Online

The number one area for findings in an audit report are those in the area of Associated StudentBody (ASB). It is critical that district- and site-level staff receive training in this area on a regularbasis to ensure that the district, as well as the employees, are being protected.

There have been changes to regulations over the last several years related to food sales. Site-levelstaff need to become familiar with these regulations as they work with students and fundraisingevents. This format will allow the school agencies to build capacity within their organization byexpanding the number of employees that receive training who are involved in the handling of ASBfunds.

Attendance Accounting Online

The state of California provides funding to school agencies based on actual attendance, whichindicates that school agencies do not receive funding for students who are not in school. Thefunding received for students attending school is a significant portion of school agencies’ operatingrevenue. California school agencies have been hit hard by the economic downturn and anyadjustments to funding, no matter how small, can be significant. The importance of understandingthe regulations for attendance is at an all-time high. There is too much at stake—academic







Seminars and Webinars for 2016-2017

Present /Record Day Title Description Type Location Assigned

PresenterAssignedWebinar Q/A

QSSUGMemberCost

QSSUG Non-Member Cost

QSS Seminar /Webinar Cost

1 09/08/16 THU Core Financial QSSUG/FP -Seminar

Sutter CSOS WillHoehn

$25.00 $250.00 N/A

2 09/15/16 THU Payroll QSSUG/FP -Seminar

Santa Clara COE Duane Percox $25.00 $250.00 N/A

3 09/22/16 THU Payroll Overview QSSUG/FP -Webinar

Online Duane Percox GregJenkins

$0.00 $250.00 N/A

5 09/28/16 WED Payroll QSSUG/FP -Seminar

Kern CSOS DonHemwall

$25.00 $250.00 N/A

6 09/29/16 THU Employee Maintenance QSSUG/FP -Webinar

Online DonHemwall

LoisMilstead

$0.00 $250.00 N/A

8 10/04/16 TUE Absence Tracking QSSUG/FP -Seminar

Kern CSOS DonHemwall

$25.00 $250.00 N/A

9 10/12/16 WED Payroll QSS Seminar Sacramento COE Duane Percox N/A N/A $250.00

11 10/13/16 THU Beginning Fixed Assets QSSUG/PSFA -Webinar

Online MikeSmith

DonHemwall

$0.00 $250.00 N/A

13 10/13/16 THU Accounts Payable QSSUG/FP -Seminar

Sutter CSOS WillHoehn

$25.00 $250.00 N/A

14 10/18/16 TUE Advanced Fixed Assets/Security Roundtable QSSUG/PSFA -Webinar

Online DonHemwall

MikeSmith

$0.00 $250.00 N/A

16 10/20/16 THU ACA Reporting QSSUG/FP -Webinar


$0.00 $250.00 N/A

18 10/27/16 THU Benefits Management QSSUG/FP -Seminar

Sacramento COE DonHemwall

$25.00 $250.00 N/A

19 11/01/16 TUE ACA Management Module QSSUG/FP -Webinar


$0.00 $250.00 N/A

21 11/09/16 WED Requisition Routing Setup Roundtable QSSUG/PSFA -Webinar

Online JPHollingsworth

CraigGrilley

$0.00 $250.00 N/A

23 11/10/16 THU Introduction to Position Control (STD/ENH) QSSUG/FP -Seminar

Sutter CSOS DonHemwall

$25.00 $250.00 N/A

24 11/15/16 TUE Purchasing Tips & Tricks QSSUG/PSFA -Webinar

Online RonnieSteward

CraigGrilley

$0.00 $250.00 N/A

26 11/17/16 THU HR Query QSSUG/FP -Webinar

Online MikeSmith

DonHemwall

$0.00 $250.00 N/A

28 11/29/16 TUE W2 for Tax Year 2016 QSS Webinar Online LoisMilstead

DonHemwall

N/A N/A $0.00

30 12/01/16 THU 1099 for Tax Year 2016 QSS Webinar Online LoisMilstead

DonHemwall

N/A N/A $0.00

32 12/06/16 TUE W2/1099 for Tax Year 2016 QSS Seminar Sacramento COE DonHemwall

N/A N/A $250.00

34 12/13/16 TUE Personnel Downloader (PDL) QSSUG/FP -Webinar

Online MikeSmith

DonHemwall

$0.00 $250.00 N/A

36 01/05/17 THU Budget Development #1Introduction & Basic Operations

QSS Webinar Online DonHemwall

Bret Dabel N/A N/A $0.00

38 01/12/17 THU Budget Development #2Advanced Topics

QSS Webinar Online DonHemwall

Bret Dabel N/A N/A $0.00


Present /Record Day Title Description Type Location Assigned

PresenterAssignedWebinar Q/A

QSSUGMemberCost

QSSUG Non-Member Cost

QSS Seminar /Webinar Cost

40 01/17/17 TUE Requisition Routing QSSUG/PSFA -Seminar

Santa ClaraCOE

JPHollingsworth

CraigGrilley

$25.00 $250.00 N/A

41 01/24/17 TUE Print Manager QSSUG/FP -Webinar

Online DonHemwall

LynetteLynn

$0.00 $250.00 N/A

43 01/31/17 TUE Invoicing & Billing Management (IBM) QSSUG/FP -Webinar

Online DonHemwall

LynetteLynn

$0.00 $250.00 N/A

45 02/01/17 WED Requisition Routing QSSUG/PSFA -Seminar

SacramentoCOE

JPHollingsworth

CraigGrilley

$25.00 $250.00 N/A

46 02/07/17 TUE Purchasing Roundtable QSSUG/PSFA -Webinar

Online DonHemwall

Ronnie Steward &Craig Grilley

$0.00 $250.00 N/A

48 02/14/17 TUE Retirement/Payroll QSSUG/FP -Seminar

Santa Clara COE DonHemwall

$25.00 $250.00 N/A

49 02/23/17 THU Advanced Budget Development QSSUG/FP -Webinar

Online DonHemwall

LoisMilstead

$0.00 $250.00 N/A

51 03/23/17 THU Fiscal Year Transition (End User) QSSUG/FP -Webinar

Online DonHemwall

LoisMilstead

$0.00 $250.00 N/A

53 03/28/17 TUE Beginning Stores QSSUG/PSFA -Webinar

Online DonHemwall

GregJenkins

$0.00 $250.00 N/A

55 03/30/17 THU PO's & POCO QSSUG/FP -Seminar

Santa Clara COE DonHemwall

$25.00 $250.00 N/A

56 04/05/17 WED Advanced Stores/Security Roundtable QSSUG/PSFA -Webinar

Online DonHemwall

GregJenkins

$0.00 $250.00 N/A

58 04/11/17 TUE Stores QSSUG/PSFA -Seminar

StanislausCOE

DonHemwall

$25.00 $250.00 N/A

59 04/20/17 THU Absence Tracking QSSUG/FP -Webinar

Online MikeSmith

DonHemwall

$0.00 $250.00 N/A

61 04/25/17 TUE FY Transition Tasks QSS Seminar Sacramento COE DonHemwall

N/A N/A $250.00

63 04/26/17 WED Retirement/Payroll QSSUG/FP -Seminar

Sacramento COE DonHemwall

$25.00 $250.00 N/A

64 04/27/17 THU PERS Retro Reporting QSSUG/FP -Webinar

Online Duane Percox DonHemwall

$0.00 $250.00 N/A

66 05/03/17 WED Financial Reports QSSUG/FP -Webinar

Online WillHoehn

DonHemwall

$0.00 $250.00 N/A

68 05/23/17 TUE Purchasing FY Transition QSSUG/PSFA -Webinar

Online DonHemwall

RonnieSteward

$0.00 $250.00 N/A

70 06/06/17 TUE Introduction to Position Control QSSUG/FP -Webinar

Online DonHemwall

RonnieSteward

$0.00 $250.00 N/A

72

73 Additional Information

74 Seminars begin at 9:00 am and end at 4:00pm. Lunch is not provided.

75 Seminar registration cost is per person.

76 Webinars are broadcast 10:00 am - 12 noon(Pacific time)


Legislative Training 101: How to Successfully Lobby for Public Education (/event/legislative-training-101-how-successfully-lobby-public-education)

CASBO Thursday - January 26, 2017

FULL - Contracts: The Foundation 2/1/17 - Hayward(/event/full-contracts-foundation-2117-hayward)

Alameda COE Wednesday - February 01, 2017

2017 CBO Boot Camp - San Diego (/event/2017-cbo-boot-camp-san-diego)

The Westin San

Diego Gaslamp

Quarter

Thursday - February 02, 2017

Sacramento Section LCFF & LCAP: Beyond the Basics(/event/sacramento-section-lcff-lcap-beyond-basics)

Yolo COE Friday - February 10, 2017

CBO & Child Nutrition: Improving Relationships & Communication 2/10/17 - San Rafael (/event/cbo-child-nutrition-improving-relationships-communication-21017-san-rafael)

Marin COE Friday - February 10, 2017

Advanced Budgeting 02/10/17 - Sacramento(/event/advanced-budgeting-021017-sacramento)

Natomas USD Friday - February 10, 2017

Active Shooter Training 02/24/17 - Sacramento Area(/event/active-shooter-training-022417-sacramento-area)

Folsom-

Cordova USD

Friday - February 24, 2017

Project Management Essentials for the Unofficial Project Manager 02/28/17 - Webinar (/event/project-management-essentials-unofficial-project-manager-022817-webinar)

Tuesday - February 28, 2017

Pupil Attendance Accounting Strategies for Business Office Personnel 3/6/17 - Sacramento Area (/event/pupil-attendance-accounting-strategies-business-office-personnel-3617-sacramento-area)

Folsom

Cordova USD

Monday - March 06, 2017

Management & Supervision 101 3/9/17 - Sacramento(/event/management-supervision-101-3917-sacramento)

Natomas USD Thursday - March 09, 2017

Advanced Management & Supervision 3/10/2017 - Sacramento (/event/advanced-management-supervision-3102017-sacramento)

Natomas USD Friday - March 10, 2017


Leaves of Absence 3/17/17 - Sacramento (/event/leaves-absence-31717-sacramento)


Principles of School Law 3/23/17 - Sacramento(/event/principles-school-law-32317-sacramento)

Natomas USD Thursday - March 23, 2017

Payroll Concepts 3/24/17 - Sacramento (/event/payroll-concepts-32417-sacramento)


Year-End Closing 4/21/17 - Sacramento (/event/year-end-closing-42117-sacramento)

Natomas USD Friday - April 21, 2017

Project Management Essentials for the Unofficial Project Manager 04/26/17 - Webinar (/event/project-management-essentials-unofficial-project-manager-042617-webinar)

Wednesday - April 26, 2017

Standardized Account Code Structure: Basic Concepts 4/27/17 - Sacramento Area (/event/standardized-account-code-structure-basic-concepts-42717-sacramento-area)

Twin Rivers

USD

Thursday - April 27, 2017

Standardized Account Code Structure: Advanced Concepts 4/28/17 - Sacramento Area (/event/standardized-account-code-structure-advanced-concepts-42817-sacramento-area)

Twin Rivers

USD

Friday - April 28, 2017


Documents

CHIEF FISCAL OFFICERS MEETING - sutter.k12.ca.us...than January 31, 2016, and to the IRS by February 28, 2016, or by March 31, 2016, if filing electronically. In acknowledgement of