[Busmgrs] School-Level Coding Guidance

Tue Apr 10 07:50:57 PDT 2018

Good morning to all,
With his encouragement and permission, I am sending my correspondence with Mark Sybouts.  Our discussion covered the new ESSA reporting requirements and the move to school-level coding.

I know many of you are in the midst of building your 2018-19 budgets and I know that the information in this mail may answer some of your questions regarding the move to school-level coding.  Therefore, I am choosing to send the appendixes in draft form rather than waiting for final form. The appendixes are under review for approval by the State Board of Education.

Please let me know if you have any questions.

Thank you for all you do!!
Mari Sue
*******************************************************************************************
Hi Mark,
Mike Wiltfong forwarded your question to me as I said I would like to respond.  As you know, federal reporting requirements have changed focus on a very tight timeline to school-level reporting with the implementation of the Every Student Succeeds Act (ESSA).  With that in mind, we are asking districts to approach their 2018-19 budget preparations with a focus on school-level coding.  It is going to take the PBAM a while to catch up with the new federal requirements, but we are working to provide updated guidance.  In the interim, statements like the one on page 24 of the 2016 PBAM edition, "Special Education costs, however, should be charged centrally because the wide variation of special needs and costs among schools could skew the calculation of cost per student at the school level,"  have become outdated.

We know that it may not be feasible for all districts to code all expenditures at school level, so we have left final-coding decisions at the district level.  We do ask that you look to see if there are areas currently coded to a central cost center that could be moved to school level.

For your information, I have attached Appendixes G and H which have been presented to the State Board of Education for approval.  Once they are approved (we are on the docket for the April 19 SBE meeting) we will notify districts and post the 2017 edition of the PBAM which will include the exhibits.  Appendix G provides guidance for coding new programs and Appendix H shows an analysis of 2015-16 reporting and identifies the trend for reporting at the school or district (CCC) level.

I hope this novel answers your question.  :) Please let me know if you need anything else.

Thank you,
Mari Sue

[cid:image001.jpg at 01D3D018.88D4DB40]
Oregon achieves . . . together!

Mari Sue Johnson
Financial Reporting Analyst
School Finance | Office of Finance and Administration
503-947-5883
mari.johnson at state.or.us<mailto:mari.johnson at state.or.us> | www.oregon.gov/ode<http://www.oregon.gov/ode>

From: Mark Sybouts [mailto:marks at nknsd.org]
Sent: Monday, April 9, 2018 12:24 PM
To: 'WILTFONG Michael - ODE' <michael.wiltfong at state.or.us<mailto:michael.wiltfong at state.or.us>>
Subject: Program Budgeting and Accounting Manual

I assume this is the area that has changes.  Can you share what has changed especially with respect to special education and Ell programs?

Operational Unit

Operational unit designates either a school or a central program or department. In general, school-based costs should be charged directly to the school (Operational Unit). The state calculates cost per student at the school level, and central costs will be allocated to the schools on a per-student basis. Grants should be charged to the school level when the information is available; e.g., Title I. Special Education programs should always be charged centrally. The following table indicates whether functions should be charged directly to the School, to a Central number or Either or Both. The "Charge to Either" column indicates that some expenditures in the function would logically be charged to the school and others to a central department. For example, in function 2540, charge the building custodian to the school and a central maintenance worker to a central operational unit.

Function / Description

Charge to School

Charge Centrally

Charge to Either

11xx Instruction

X

12xx Special Programs

X

21xx Support of Students

X

22xx Support of Instruction

X

23xx Executive Admin

X

241x Principal's Office

X

249x Other School Administration

X

251x Business Direction

X

252x Fiscal Services

X

254x Operation/Maintenance of Plant

X

255x Transportation

X

257x Purchasing, Warehouse, Printing

X

261x Central Direction

X

262x Planning, Research & Dev

X

263x Information Services

X

264x Staff Services

X

(continued on next page)

266x Technology Services

X

267x Records Management

X

268x Interpretation/Translation Services

X

31xx Food Services

X

32xx Enterprise Operations

X

33xx Community Services

X

35xx Child Care

X

4xxx Facilities Acquisition/Construction

X

5xxx Other Uses

X

Operational Unit

School

Either

Central

1100 Instruction

1200 Special Programs

2300 Executive Admin

2410 Principal's Office

2100 Support of Students

2510 Business Direction

3500 Child Care

2200 Support of Instruction

2520 Fiscal Services

2490 Other School Administration

2610 Central Direction

2540 Operation/Maintenance of Plant

2620 Planning, Research & Dev

2550 Transportation

2630 Information Services

2570 Purchasing, Warehouse, Printing

2640 Staff Services

2660 Technology Services

2670 Records Management

2680 Interpretation/Translation Services

5000 Other Uses

3100 Food Services

3200 Enterprise Operations

3300 Community Services

4000 Facilities Acquisition/Construction

Charging school-based expenditures directly to the school when possible will produce more accurate cost information in most cases. Special Education costs, however, should be charged centrally because the wide variation of special needs and costs among schools could skew the calculation of cost per student at the school level.

Mark Sybouts
Business Manager
Neah-Kah-Nie School District No. 56
P.O. Box 28
Rockaway Beach, OR 97136-0028
Phone: 503-355-3504
FAX: 503-355-3434
Email: marks at nknsd.org<mailto:marks at nknsd.org>
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