From Michael.Wiltfong at ode.state.or.us Thu Apr 8 13:36:16 2010 From: Michael.Wiltfong at ode.state.or.us (WILTFONG Michael) Date: Thu, 8 Apr 2010 13:36:16 -0700 Subject: [Busmgrs] A message from Elisa Rodriguez: Subgrants for Titles I-A/D, II-A, II-D, III and VI-B RLIS with grant period end dates of 9/30/09 Message-ID: Good afternoon: Subgrants for Titles I-A/D, II-A, II-D, III and VI-B RLIS with grant period end dates of 9/30/09 are still eligible for no cost extension/carry over. You must request no cost extension/carry over permission through CIP Budget Narrative. Requests must be made as soon as possible as these funds are no longer available to you as of June 30, 2010. If you have questions please contact the grant manager listed on the sub grant approval form. Thank you, Elisa Rodriguez 503.947.5766 elisa.rodriguez at state.or.us ********************************************************************** This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender immediately and delete the communication and any attachments. This footnote also confirms that this email message has been swept by MIMEsweeper for the presence of computer viruses. ********************************************************************** -------------- next part -------------- An HTML attachment was scrubbed... URL: From Michael.Wiltfong at ode.state.or.us Thu Apr 8 13:40:56 2010 From: Michael.Wiltfong at ode.state.or.us (WILTFONG Michael) Date: Thu, 8 Apr 2010 13:40:56 -0700 Subject: [Busmgrs] A message from Cherisse Loop: Long Term Care and Treatment Facilities Children Placed by Parents Message-ID: The Oregon Department of Education (Department) has recently become aware of issues related to the way public education is made available to children who are placed in psychiatric residential treatment facilities (PRTFs) by their parents or guardians. After reviewing the applicable state and federal laws and considering Departmental policy relating to the provision of public education to students in PRTFs within Oregon, the Department has decided to issue revised guidance concerning the responsibility of Oregon school districts to provide public education to resident children placed in PRTFs by their parents. Prior Department Guidance Regarding Children Placed in PRTFs by Parents The Department has not previously issued guidance to school districts concerning this issue. However, the Department has issued guidance to local educational agencies in the State that provide educational services to Long-Term Care and Treatment (LTCT) students that included information about children placed in PRTFs by their parents. LTCT students are children placed in PRTFs by State agencies such as the Oregon Department of Human Services or the Oregon Youth Authority. LTCT students are provided a public education by local educational agencies that contract with the Department to provide educational services at specific PRTFs throughout the State. In a 2008 memo to these contract service providers, the Department discussed the provision of public education to children placed by their parents in PRTFs serviced by the providers. The memo suggested to the service providers that they inform the parents of parentally-placed PRTF children of the option to enroll their children in the district in which the PRTF is located as out-of-district, tuition students. Though the 2008 memo did not explicitly state that children placed by their parents in PRTFs were not entitled to a public education in Oregon, it implied that the parents of such children had opted out of public education in the State. The Department's recent review has caused us to revise this guidance. Revised Department Guidance Under Oregon law, children in PRTFs are residents of the school district in which their parents or persons in a parental relationship to the child reside. Therefore, it is the responsibility of the district in which a parentally-placed PRTF child's parents reside to provide a public education to such children. In practice, this means that the child's resident district is often different than the district in which the PRTF is located. For example, a child whose parents reside in District A but is placed in a PRTF located in District B remains a resident of District A for the purposes of Oregon school residency. In this situation, it is the responsibility of District A under Oregon law to provide a public education to the child regardless of the physical distance separating Districts A and B. As discussed above, prior Department guidance implied that, in situations where a parent places a child in a PRTF outside of their resident district, the resident district no longer had an obligation to provide a public education to the child. However, the language of the Oregon school residency statute, read in conjunction with the anti-discrimination provisions of Section 504 of the Rehabilitation Act of 1973, does not allow Oregon school districts to exclude children from public education as a result of a parental decision to place a child in a residential treatment facility for psychiatric/medical purposes. Therefore, the Department advises school districts to make a public education available to resident children placed by their parents in PRTFs regardless of where the PRTF is located. Interim Solution The Department recognizes the difficulty of providing educational services to students who are not physically present within school district boundaries. In order to lessen the burden of providing public education to students in PRTFs, the Department is implementing the following procedures with regard to children placed in PRTFs by their parents: * Department contractors who are currently responsible for providing public education to LTCT students will immediately notify children's resident school districts when Oregon children are placed by their parents in PRTFs covered by an LTCT contract. * LTCT contractors will provide educational services to all children placed in the facilities that are served pursuant to Department contracts. * The resident district will consider the child enrolled in the district for purposes of accounting and distribution of state school funds. Districts will be able to report those students on their ADM count upon notification from the LTCT contractor. * The resident district will enter into an agreement with the Department's contracted LTCT educational service provider to provide services to the parentally-placed child at the PRTF. This arrangement is intended to be an interim solution to the problem of providing public education to children who are physically removed from their resident school district for the purpose of receiving psychiatric/medical care. This solution will ensure that all children in LTCT facilities, regardless of how they were placed in the facility, will receive a public education from the current LTCT contractors and that the children's resident districts will forward the appropriate state school funds to the contractors. The Department will instruct LTCT contractors to begin educating children placed in covered PRTFs by their parents on or before April 15, 2010. These provisions apply to students parentally-placed in residential programs and to those placed in day treatment. The Department is currently working with the Oregon State Legislature and a group of stakeholders to identify and implement a permanent solution that reduces the burden on Oregon school districts while still providing public education to all eligible children in the State. If you have any questions regarding the guidance, please contact Cherisse Loop at Cherisse.loop at state.or.us or 503.947.5776 ********************************************************************** This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender immediately and delete the communication and any attachments. This footnote also confirms that this email message has been swept by MIMEsweeper for the presence of computer viruses. ********************************************************************** -------------- next part -------------- An HTML attachment was scrubbed... URL: From Michael.Wiltfong at ode.state.or.us Thu Apr 8 21:46:55 2010 From: Michael.Wiltfong at ode.state.or.us (WILTFONG Michael) Date: Thu, 8 Apr 2010 21:46:55 -0700 Subject: [Busmgrs] Updates to State School Fund Estimates Message-ID: DA: April 9, 2010 TO: District Business Managers FR: Michael Wiltfong Oregon Department of Education RE: Updates to State School Fund Estimates Good morning everyone: I have posted revised State School Fund (SSF) estimates for 2009-10 and 2010-11 on the SSF website at the following URL: http://www.ode.state.or.us/search/results/?id=168. Not much has changed for 2009-10 since my last posting on March 9 - just some minor adjustments to a few districts' data. I will rebalance for this year one more time just before I make the reconciliation payment in May. Not much has changed for 2010-11 since the March 1 estimate. Most notable is I have lowered the statewide Extended ADMw from 664,000 to 663,000 which has resulted in a slight improvement in the funding ratio. There were some minor adjustments to data for several districts, but other than that I just wanted to post an update to show funding levels since my first estimate in early March. I hope to have revised estimates for 2008-09 posted early next week. I had hoped to have updates posted this week, but unfortunately the April SSF payment and the ARRA SFSF quarterly reports occupied just about all of my time. I still need to update a few data elements, but I'm confident we should see a slight improvement in the funding ratio since my last estimate in February. I have also posted a revision to the 2008-09 High Cost Disability Grant calculations as there were several districts that needed to make adjustments or additions. The prorate has been reduced slightly since my initial posting in March, which will adjust your reconciliation somewhat, so I would recommend to check your district's data again and let me know immediately if you have any concerns. I need to close this collection and roll the data into the State School Fund calculations, so if I don't hear from anyone in the next 48 hours, will consider the collection closed. I want to close by saying thank you to everyone for your cooperation with submitting your ARRA SFSF quarterly reporting data. I'm pleased to say we again had 100% compliance statewide. Nice work everyone! ********************************************************************** This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender immediately and delete the communication and any attachments. This footnote also confirms that this email message has been swept by MIMEsweeper for the presence of computer viruses. ********************************************************************** -------------- next part -------------- An HTML attachment was scrubbed... URL: From Michael.Wiltfong at ode.state.or.us Mon Apr 26 16:50:17 2010 From: Michael.Wiltfong at ode.state.or.us (WILTFONG Michael) Date: Mon, 26 Apr 2010 16:50:17 -0700 Subject: [Busmgrs] A message from Barb Cruickshank: Chart of Accounts Committee Meeting Minutes -- please note new account codes and GASB 54 information Message-ID: Chart of Accounts Committee Meeting Monday April 12, 2010 10 AM to Noon COSA Building 707 13th St SE, Suite B Salem, OR 97301 Minutes and Subsequent Interviews Present: Andre Schellhaas, Beaverton SD Barb Cruickshank, ODE Carol Ann Kirby, Portland Public Schools Debbie Bell, Corvallis SD Elizabeth Michaels, Tigard Tualatin SD LeAnn Smith, Beaverton SD Mike Wiltfong, ODE Terry Long, Gervais SD Tim Belanger, Oregon Trail SD Wes Rogers, Oregon City SD Absent: Angie Peterman, OSBA Bonnie Maplethorpe, Tigard Tualatin SD Brian Reeder, ODE Chuck Swank, Grove, Mueller and Swank P.C. Claire Cotton, Sutherlin SD David Moore, Canby SD Doug Darden, LBL ESD Gary Ellwanger, ODE Jane Nofziger, Linn Benton Lincoln ESD Louise Kallstrom, Astoria SD Mike Schofield, NW Regional ESD Rod Danielson, Coos Bay SD Shari Lewis, Portland Public Schools Tim Collier, NW Regional ESD The changes proposed for the 2010 PBAM will take effect on July 1, 2011 and will be available for the 2011-12 Budget process. 1.) In response to GASB 54, the Chart of Accounts Committee provided the following: a. The Secretary of State - Audits Division office was contacted. The SOS requires that GASB 54 be followed as the basic financial statements must be reported in accordance with GAAP. Since SOS only gets involved after the fact, they have not addressed any specifics related to GASB 54. I was directed to the Department of Revenue for any issues regarding Local Budget Law. b. After checking with Lee Peterson at the Department of Revenue regarding legal issues, it is recommended that if a district has a fund that under GASB 54 does not qualify as a Special Revenue Fund which needs to have a specific and continuous revenue source not including the beginning fund balance or transfers and the district does not want to roll that fund into the General Fund (an example would be a PERS Stability Fund), it could be funded by a diversion of local Ad Valorem Taxes to the Special Revenue Fund. c. This action will require a change in wording in the Resolutions Imposing and Categorizing Taxes. See the updated resolutions below. SAMPLE RESOLUTION IMPOSING THE TAX: BE IT RESOLVED, that the Board of Directors of ___________ School District hereby imposes the taxes provided for in the adopted budget: (1) In the amount or at the rate of $x.xxxx per $1,000 of assessed value for operations; (2) In the amount or at the rate of $x.xxxx per $1,000 of assessed value for local option tax; and that these taxes are hereby imposed and categorized for tax year 2010-2011 upon the assessed value of all taxable property within the district. (3) In the amount of $1,000,000 for bonds; and that these taxes are hereby imposed and categorized for tax year 2010-2011 upon the assessed value of all taxable property within the district as follows: SAMPLE RESOLUTION CATEGORIZING THE TAX: Education Limitation Excluded from Limitation Permanent Rate Tax............................$x.xxxx/$1,000 Local Option Tax...................................$x.xxxx/$1,000 Debt Service Levy.................................................................................................$X,XXX,XXX d. ODE will revise their programming to include Fund 200, Source code 1110 - Ad Valorem Taxes Levied by a District in the State School Fund calculation. By capturing both Fund 100 and 200, Source code 1110, the State School Fund total local revenue portion will remain unchanged. e. Several audit firms are recommending that the board positively affirm that fund balances currently in a Special Revenue Fund should remain in the Special Revenue Fund. Checking with your auditor may be a good idea. 2.) Also to update the Chart of Accounts to align with the federal Fund Equity requirements in GASB 54 the following Fund Equity accounts have been edited, deleted or added. Fund Equity is not submitted to ODE electronically, so you may use them as soon as your computer systems will allow. 760 Other than Unassigned (Special Purposes)-Fund Balance. A reserve which represents the segregation of a portion of a fund balance to indicate that assets equal to the amount of the reserve are tied up and are, therefore, not available for appropriation. It is recommended that a separate reserve be established for each special purpose. One example of a special purpose would be restricted federal programs. 761 Non-spendable Fund Balance. Amounts that cannot be spent due to form; for example, inventories and prepaid amounts. Also, long-term loan and notes receivables, and property held for resale would be reported here unless the proceeds are restricted, committed or assigned. OR Amounts that must be maintained intact legally or contractually (corpus or principal of a permanent fund). 762 Restricted Fund Balance. Amounts constrained for a specific purpose by external parties, constitutional provision or enabling legislation. 763 Committed Fund Balance. Amounts constrained for a specific purpose by a government using its highest level of decision-making authority. It would require action by the same group to remove or change the constraints placed on the resources. Action to constrain resources must occur prior to year-end; however, the amount can be determined in the subsequent period. 764 Assigned Fund Balance. Amounts intended to be used by the governing body for specific purposes. Amounts reported as assigned should not result in a deficit in unassigned fund balance. In the general fund assigned fund balance represents the amount that is not restricted or committed. 770 Unassigned Fund Balance. In the general fund, amounts not contained in other classifications i.e. non-spendable, restricted, committed or assigned. The general fund is the only fund that would report a positive amount in unassigned fund balance. For all governmental funds other than the general fund, amounts expended in excess of resources that are non-spendable, restricted, committed or assigned (a residual deficit). In determining a residual deficit, no amount should be reported as assigned. 3.) The Chart of Accounts Committee unanimously rejected the suggestion to assign specific fund codes to major Special Revenue Funds. The suggestion was made to eliminate sending in separate reports requested by Food Service and other governmental agencies. 4.) .Two years ago, Tim Belanger suggested that districts go back to the old coding where Function code 1111 was K-5 and to eliminate Function code 1112. The committee decided to research it at that time. To date there has been no resounding reasons to prevent this change. The COA committee voted to make this change effective July 1, 2011, so your 2010-11 Budgets and Actuals will still use both Function codes 1111 and 1112. If you should have any questions, please contact Barb Cruickshank. Thank you, Barb Cruickshank Oregon Dept of Education (503) 947-5916 (503) 378-5156 Fax barbara.cruickshank at state.or.us ********************************************************************** This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender immediately and delete the communication and any attachments. This footnote also confirms that this email message has been swept by MIMEsweeper for the presence of computer viruses. ********************************************************************** -------------- next part -------------- An HTML attachment was scrubbed... URL: From Michael.Wiltfong at ode.state.or.us Thu Apr 29 11:44:15 2010 From: Michael.Wiltfong at ode.state.or.us (WILTFONG Michael) Date: Thu, 29 Apr 2010 11:44:15 -0700 Subject: [Busmgrs] 2008-09 State School Fund Estimate Issue Message-ID: Date: April 29, 2010 To: District Business Managers From: Michael Wiltfong Oregon Department of Education Re: 2008-09 State School Fund Estimate Issue Just a brief message to say we have identified an issue with the Transportation Grant in the April 27 posting of the 2008-09 SSF estimates. It's now evident the depreciation data is not correct due to an ODE systems issue. We're currently working on the programming and I will post revisions once this correction is in place. The April 27 estimate is not the final and I suspect we'll have at least two more postings of 2008-09 estimates before we make the final payments next month. In regard to the 2009-10 High Cost Disability (HCD) Preliminary Payment: I am planning to include this disbursement in the May payment and will be basing the payment on your 2008-09 HCD actuals. If you feel your 2009-10 expenses are substantially different than your 2008-09 expenses, please respond to this email with your updates and I will make adjustments and post updates accordingly. That's it for now and thank you everyone for your quick responses regarding the deprecation issues. I'm glad to see everyone's checking their estimates. ********************************************************************** This email and any files transmitted with it are confidential and intended solely for the use of the individual or entity to whom they are addressed. If you have received this email in error please notify the sender immediately and delete the communication and any attachments. This footnote also confirms that this email message has been swept by MIMEsweeper for the presence of computer viruses. ********************************************************************** -------------- next part -------------- An HTML attachment was scrubbed... URL: