Florida Department of Education March 2014 Program Cost Report Workshop Tallahassee Thomas Kauffman and Janice Hutchison

Florida Department of Education

March 2014

Program Cost Report WorkshopTallahasseeThomas Kauffman and Janice Hutchison

Program Cost Report – Web Version 2.0

For internet access

• http://doedemo.rapsg.com/CostReport/SignOn

• User: guest01, guest02, …

• Password: guest01, guest02, …

USERS OF THE PROGRAMCOST REPORT

• SCHOOL BOARDS• EFAA Administrative Costs

• PARENTS• EFAA School Financial Report

• DOE• FEFP Cost Factors• Equity in School-level Funding• Return on Investment (ROI)• Program Expenditures• District Profiles

• LEGISLATORS• FEFP Funding • Transparency Florida• DJJ Annual Report

• FEDERAL GOVERNMENT• Biennial Civil Rights Data Collection

• MEDIA

• DISTRICT PERSONNEL

Rule 6A-1.0071, F.A.C.

FISCAL REPORTING DATES

6A-1.0071(2) - The annual financial report and all official parts (Program Cost Report) thereof must be submitted to the Commissioner no later than September 11th of each year.

VISIT WEBSITE TO VIEW ENTIRE RULE:

https://www.flrules.org/gateway/ruleNo.asp?id=6A-1.0071

Rule 6A-1.014, F.A.C.

Expenditure of Funds in Programs and Schools Where Generated

• Costs are identified on the basis of:

• Fund

• Function

• Object

• Facility

• Defines school level costs.

• Defines district level costs.

VISIT WEBSITE TO VIEW ENTIRE RULE:

https://www.flrules.org/gateway/ruleNo.asp?id=6A-1.014

Section 1010.20, F.S.

Cost Accounting and Reporting for School Districts

• Each school district shall account for expenditures of all state, local, and federal funds on a school-by-school and a district-aggregate basis

• Each district shall report on a school-by-school and on an

aggregate district basis expenditures for each program funded

• The Commissioner shall present to the Legislature, prior to the opening of regular session each year, a district-by-district report of the expenditures reported.

Program 101 (K – 3) = 90%Program 102 (4 – 8) = 80%Program 103 (9 – 12) = 80%Programs 111, 112, 113, 254, 255 (ESE) = 90%Program 300 (career education 7 – 12) = 80%Program 130 (students at risk) = 80%Juvenile Justice Programs (DJJ) = 90%



Program expenditure requirements



• Workforce Development appropriations are to be spent only on Workforce Development as measured by Program Cost Report (Total Program Costs).


Indirect Cost Assignment

• Shall assess district indirect costs only for services received by the program or institution against which such costs are assessed.

• Shall identify one basis for the assessment of such cost and shall maintain the same basis for assigning such cost to each program or institution.

• Also, refer to Rule 6A-1.014, F.A.C. and the Redbook, Chapter 5.


Educational Funding Accountability

• Defines administrative expenditures.

• Defines instructional expenditures.

• EFAA Report

• Administration Expenditures

• Instructional Expenditures

• District Employees by Classification

• Costs of Administration per K-12 UFTE


Educational Funding Accountability

• School Financial Report

• Districts prepare on a school-by-school basis.

• Make available to the public.

• Released to the districts in NWRDC downloads.

• Memorandum to Finance Officers with data layout.

• Requires districts to identify revenue and expenditure amounts from their local files to complete.


Equity in School Level Funding

• District school boards shall allocate to schools an average of 90% of the funds generated by all schools and guarantee that each school receives at least 80% of the funds generated by that school based on the FEFP and the GAA.

• Unused funds allocated to a school at the end of the fiscal year remain with the school – they do not revert back to the district.

• Shall be recalculated throughout the year based on the revised FEFP calculations.

Sections 1009.22 and 1011.80, F.S.

Continuing Workforce Education

• Program 341

• Expenditures for the continuing workforce education programs provided by the Florida College System institutions or school districts must be fully supported by fees.

• The AFR online input requires the district to certify that 100% of the program’s total costs are supported by student fees.

• Workforce Development appropriations to be spent only on Workforce Development as measured by Program Cost Report (Total Program Costs).


Charter Schools

• Section 1002.33(5) – Sponsor Duties

• (b)1.b. – The sponsor shall monitor the revenues and expenditures of the charter school and perform the duties provided in s. 1002.345.

• (b)1.d. – The sponsor’s policies shall not apply to a charter school unless mutually agreed to by both the sponsor and the charter school.


Charter Schools


Charter Schools

• “Charter schools shall provide annual financial report and program cost reporting information in the state-required formats for inclusion in district reporting in compliance with s. 1011.60(1).”


Deteriorating Financial Conditions and Financial Emergencies for Charter Schools and Charter Technical Centers

• Expedited Review Requirements

• Failure to provide for an audit.

• Failure to comply with reporting requirements.

• Deteriorating financial condition identified through an audit.

• Notification that one or more of these conditions have or will occur if action is not taken to assist the charter school or charter technical center.

Red Book, Chapter 5

Program Cost Accounting and Reporting

• Two central elements:

• Identification of direct program costs and aggregation of these costs by program, and

• Attribution of indirect costs to programs.

• Expenditures are categorized by:

• Fund• Function• Object

• School• Program• Grant / Project

Red Book, Chapter 5


• Direct teacher salary distribution methodology

• Indirect cost attribution basis

• Attribution factors and tables

• Staff figures are based on the full-time equivalent teachers by program.

• “Full-time” is defined as a teacher serving a regular teaching contract for the school year.

• Short courses and summer courses must be equated to the regular term.

Red Book, Chapter 5


• Special considerations

• Paraprofessionals

• Contracted services

• ESE programs

• Adult Education

• Cost reporting process

• Description of attribution process

How is the Program Cost Report Created?

Primarily with data from:

• District Financial Records

• General Fund Expenditures

• Special Revenue Expenditures

(Include Fund 490 as a reconciling item on Form 6)

• Payroll data for teachers

• Surveys of Student / Teacher Data

• WDIS Data

How is the Program Cost Report Created?

• A separate cost report is created for each school by fund.

• An aggregated report is created at the district level by fund.

• The aggregated reports will include a reconciliation line used to balance each fund to the annual financial report (AFR).

• Transportation and Food Services will be reported on a school level basis, but will not be attributed as costs to programs.

Local Analysis and Programming Requirements

Teacher Pay Student Records – Special Circumstances

• There are a number of circumstances in which the district’s student records will not completely or accurately reflect all the teachers paid. These require manual intervention:

• Team teachers

• Itinerant teachers

• Art teachers

• Vocational teachers who teach adults and high school students in the same course

• Supplemental teachers for Federal Programs

• Music teachers

• Teacher services obtained through contracts

• Physical Education teachers

• Districts must analyze their student record data to determine how such limitations will impact their reporting.

Direct vs. Indirect Costs

• Direct costs are classified into major objects as defined in the Red Book.

• Direct costs of programs are those costs identified with Function 5000 instruction – except 5500 and 5900.

• Indirect costs are those which are of such a nature that they cannot be readily or accurately identified with a program or instructional function.

• Indirect costs are classified as school level or district level costs.

Direct vs. Indirect Costs

• Adult Education

• Plant Operating Costs – When separate school numbers are assigned to day and evening programs conducted in the same plant, operating (utilities and custodial) costs shall be attributed to both schools.

• Director of Adult Education – When the director also performs the function of principal of an adult school, administrative costs shall be split between school level and district level indirect

Indirect Attribution Factors

• Two factors are involved in determining required attribution bases.

• Causal relationship between an expense item and the program(s) benefited.

• Certain expenditures tend to increase or decrease as the students, staff or other factors vary.

• A basis may be preferred in terms of the causal relationship, but the associated cost to isolate the expenditure data may not be justified by the additional degree of accuracy derived.

Indirect Attribution Factors

• Indirect attribution factors:

• FTE – Functions 7600 and 7800

• Space – Functions 7400, 7900 and 8100

• Staff – all other Functions

• Functions 7600 and 7800 are attributed to schools, not programs.

• One attribution table is not adequate for accurate distribution of all expenditures.

2014 Software Changes

• 17 changes identified as “High” priority for correction.

• Florida Education Identifier.

• WDIS Local Identification Number.

• Printing reports:

• Page slippage has been corrected.

• District will set type – PDF or HTML.

• District will set number of pages.

• Removing schools and tables has been modified.


• Financial Load

• Check box inserted into Install Options.

• District to determine if they are going to insert Financial Load programmatically or manually.

• Once data is posted it will permit manual changes only.

• To “re-run” the financial load programmatically, the box must be rechecked.

• If not checked, Step 4 will not be permitted.

• Benefits “P” – no longer case sensitive.


• Staff Data Edit report changes:

• Negative Percent Time in Mod corrected.

• ESOL Sep Mod Warning message modified allowing user to define display.

• New tab option to access teacher input data without exiting the report.

• Add school name to report display.

• Cost Data Edit modified to display message “No Errors Exist” instead of a blank page.

• Functional Accounting report header modified to display “Direct”, “School Indirect” and “District Indirect.”


• Fiscal Year Sign-On displayed at the top of the screen.

• CSV download modified to display fiscal year based on fiscal year sign-on.

• SATSY “Unknown” teacher CSV file download and “Copy” header record data corrected.

• Non-district facility check box inserted into School set-up.

• 25 changes have been identified as “Low” priority for future inclusion

Year & Version Number / Release Code

New Install Options – Set-up

New Option in School Set-Up

Suppress ESOL Warning

Control Record & Schools File Upload

To download the Master School ID Database (MSID) file:

- http://www.fldoe.org/arm/

- click “Master School ID Database (MSID)”

- click “Download Files”

- click “Active Schools”

Data Needs

• Student Course / Teacher Course Records

• Payroll Records

• FTE

• Additional Attribution Tables

• Financial Data

• Adjusted Revenue File

Payroll Upload File

• Local Payroll File

• Comma Delimited File (CSV).

• Job number field is very important.

• If a local employee ID number is used instead of the SSN, the teacher records must have reported this optional local employee ID.

• WDIS teacher records will now support a local employee ID number.

• A new field has been included for the Florida Teacher ID number.

Financial Load Upload File

• Local Financial File

• Comma Delimited File (CSV).

• Used to upload finance data to Forms 4A, 5, and 6.

• A new field has been installed into the Install Options page requiring selection of installing the financial load programmatically or manually.

Salary Attribution System

• SATSY refers to Phase I of the overall cost reporting process.

• Uses data from student surveys and payroll to identify teachers with programs.

• Allocates direct teacher salary to program(s) served.

• Calculates a staff calculation for each teacher.

• Allocates space used by each teacher to program(s) served.

• Co-teachers, team teachers, lab teachers, and itinerant teachers serving more than one school may require manual intervention to properly capture the data.

Salary Attribution System

DO NOT INCLUDE (NOT SATSY):

• Substitutes unless long-term contracted

• Terminal Leave Pay

• Teachers in programs not funded by FEFP or Workforce (i.e., Recreation, Pre-K Basic, VPK, Migrant Pre-K, Child Care…)

• Paraprofessionals

• Administrators and Guidance Counselors unless actually teaching

• Media Specialists unless actually teaching

Phase I Flowchart

DOE SURVEYSREGULAR &

WDIS, SPACE,PAYROLL

DOE SURVEYSREGULAR &

WDIS, SPACE,PAYROLL

STAFF DATA EDITSTAFF DATA EDIT

SCHOOL DISTRICT SUMMARY

SCHOOL DISTRICT SUMMARY

ATTRIBUTIONBASE EDIT

ATTRIBUTIONBASE EDIT

EMPLOYEE PROFILE

EMPLOYEE PROFILE

PHASE II – TABLE CREATION

Entry Logic - Direct Costs

• Direct salaries for substitute teachers are to be attributed on a Staff basis.

• Aides exclusively assigned to particular programs shall be identified to those programs.

• Direct salaries for classroom aides serving more than one program are to be attributed on a staff basis, IF the time of service for each program is not readily determinable.


• Salary supplements generally should be distributed in the same manner as regular pay.

• When the supplement is not related to regular duties, a Staff attribution is used to distribute.

• Other salary amounts (conversion of sick leave on retirement and sabbatical leave) are to be handled on a district-wide staff attribution.

• Direct costs are aggregated from program level (control 7XXX) to school level (control 7000) to district level (control 1000).


• Control 1000 salaries must be no less than the sum of all control 7000 salaries otherwise an error message will be displayed. If less, than this leads to a negative attribution.

• The difference between the Control 1000 costs and the aggregated total of the Control 7000 costs by category produces residual that is spread to all schools assigned to that table.

SATSY $ CALCULATION $

• 1 STAFF UNIT = 196 DAYS

• 98 DAYS + 98 DAYS = 196 DAYS = 1 STAFF UNIT

• 98 DAYS / 196 DAYS = .5

• $25,000 X .5 = $12,500

• 100% TIME / 5 MODULES = .2

• $12,500 X .2 = $2,500 (WORTH FOR EACH MODULE)

• 103 = 3 MODULES X $2,500 = $7,500

• 300 = 2 MODULES X $2,500 = $5,000

• TOTAL 5 PERIODS OF 1 SURVEY (98 DAYS) = $12,500

Teacher Salary Error – Multiple Jobs



Teacher Salary Error - Hourly Rate

Common Survey Input Errors

Separate ESOL Mod Warning

Suppress ESOL Warning

Employee Profile Report Error

School / District Summary

• Report that displays by school the calculated staff and space factors and teacher salaries by school / program table.

• Generates two files; Attribution Base File (ABF) and Cost Data File (CDF).

• The ABF is passed to Attribution Base Edit program for the addition of FTE and editing the relationship of FTE, staff and space.

• The CDF is passed to the Form 5, Control 7XXX for the addition of costs other than teacher salaries.

Attribution Base Edit

• Report that displays by school the programs assigned, FTE, calculated staff, space, and FTE to staff ratios.

• Identifies errors:• 0 FTE• 0 Staff• 0 Space• FTE to Staff ratio is outside the established range

• Errors will subsequently appear in the CAPOR and Cost Analysis reports.

• Errors will appear in the DOE SCARS/FTE review item.

Cost Distribution - Phase II

• Tables• The School / Program Table file is used to map costs to The School / Program Table file is used to map costs to

schools and programs.schools and programs.

• Adds other costs to file of SATSY salaries, edits the data, calculates program costs, produces and prints analysis reports.

• Teacher Salaries file from SATSY.Teacher Salaries file from SATSY.

• Other Costs (Form 4A, Form 5, and Form 6).Other Costs (Form 4A, Form 5, and Form 6).

Phase II Flowchart

SCHOOL / PROGRAM TABLE INPUTSCHOOL / PROGRAM TABLE INPUT

CREATE SCHOOL / PROGRAM TABLESCREATE SCHOOL / PROGRAM TABLES

INPUT ATTRIBUTE TABLE

INPUT ATTRIBUTE TABLE

PHASE I

DATA INPUT

MINIMUM TABLES

Table 00001, Fund 1 DO NOT INPUT - General Fund expenditures except as covered by separate tables. Includes all schools and all programs, system generated.

Table 00002, Fund 1 Transportation - Exclude programs or schools not served. WDIS is not eligible.

Table 00009, Fund 1 Exceptional Education Administration

Table 00010, Fund 1 Vocational Program Administration

Table 00011, Fund 1 Adult Programs Administration

Table 00003, Fund 4 Food Service - Include schools having service and exclude adult programs. WDIS is not eligible.

MINIMUM TABLES

Table 00300, Fund 4 ECIA Title 1 Basic

Table 00004, Fund 4 Exceptional Student Education

Table 00400, Fund 4 Title II

Table 00005, Fund 4 Vocational Projects

Table 00006, Fund 4 Adult Basic Education Projects

Table 43200, Fund 4 Targeted Stimulus Assistance Funds

Table 43300, Fund 4 Other Federal Stimulus Funds

Table 43400, Fund 4 Race to the Top Funds

Table 43500, Fund 4 Education Jobs Act

Phase II Flowchart

COST DATA EDITCOST DATA EDIT

COST CALCULATORCOST CALCULATOR

CHARTER SCHOOL REPORTFORM 7

CHARTER SCHOOL REPORTFORM 7

SUMMARY INPUT DATA

SUMMARY INPUT DATA

COST ANALYSISCOST ANALYSISCAPOR

REPORTCAPOR

REPORT

PC3/4PC3/4FUNCTIONAL ACCOUNTINGFUNCTIONAL

ACCOUNTING

ENTER FORM 5School level dataENTER FORM 5School level data

ENTER FORM 6AFR Reconciliation

Items

ENTER FORM 6AFR Reconciliation

Items

ENTER FORM 7Charter SchoolsENTER FORM 7Charter Schools

ENTER FORM 4ADistrict level dataENTER FORM 4ADistrict level data

Negative Attribution – Form 4A

Negative Attribution – Net Effect

Negative Attribution – Form 5

Negative Attribution – Net Effect

Form 7 – Charter Schools

• Reported by Fund – DO NOT roll Special Revenue costs into the General Fund.

• Ensure the charter school has reported Direct Costs in the General Fund.

• Prior to entry determine Total Program Costs, divide by program FTE to determine Cost per FTE. If all costs are identical, contact the charter school for explanation and analysis / recomputation.

• Total School Indirect Costs by Program MUST equal Total School Indirect Costs by Function excluding Functions 7600 and 7800.

• Districts must rerun all reports commencing with the Cost Calculator to save charter school data.

• If entering data MANUALLY - DO NOT run Step 13.

Functional Accounting Report

• Critical report to the balancing of the cost report to the Annual Financial Report.

• Aggregated total for each fund.

• Displays financial data by function for each table.

• Broken down by allocated Direct, School Indirect and District Indirect costs.

• Similar to the Summary Input Data that displays the information prior to allocation.

• Uses the report work file created by the Cost Calculator, so if the Cost Calculator is rerun this report would need to be rerun.

PC- 3 / 4

• First of three reports used in the DOE program cost report review.

• The actual cost report created for submission to DOE when run in Post Mode.

• Aggregates total costs for each fund, school, and program.

• District Indirect costs are displayed on the district record by fund.

• Form 6 – reconciliation to the Annual Financial Report - data is displayed on the district record.

• Identifies if the cost report balances to the Annual Financial Report.

Cost as a Percentage of Revenue (CAPOR)

• Second of three reports used in the DOE program cost report review.

• General Fund report only.

• Uses allocated cost from the cost report, FTE, Adjusted Revenue download file.

• Calculates Cost as a Percentage of Revenue for Direct, School, and Total Costs and displays each percentage amount.

• Displays Cost per FTE and FTE to Staff and lists errors based upon parameters from annual Cost Report Control Panel and Install Options.

CAPOR

Cost Analysis

• Third of three reports used in the DOE program cost report review.

• The report displays cost data and comparisons at the district level and school level.

• Direct costs, School and District Indirect, and Total Program costs are displayed by program.

• Staff calculations by program are displayed for comparative analysis based on parameters established on the Install Options.

• Calculates and displays Staff to Salary to identify high costs.

• Calculates and displays Total School Indirect and Total District Indirect by percentage.

• Identifies “Errors” based on the calculations.

DOE Program Cost Report Review

• Process is changing for 2014.

• Districts will not transmit the cost report to NWRDC.

• Website upload similar to the Annual Financial Report and Budget uploads will be employed.

• Internal DOE data processing will be further automated.

• Business rules have been developed based on statutory and rule compliance, Red Book guidance, and annual cost report control panel criteria.

• Will enable the review to focus strictly on errors.

• Will speed-up the review process.

• Will standardize review questions across all reviewers.

• Will isolate DJJ schools to determine potential compliance for the annual report.

Questions?Questions?

Florida Department of EducationContact Information

Stephanie HofheinzThomas Kauffman

850.245.0405

email:[email protected]@fldoe.org

Documents

Florida Department of Education March 2014 Program Cost Report Workshop Tallahassee Thomas Kauffman and Janice Hutchison