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Welcome to the Debut of FYI
• Our Intent and Purpose
– Strategic Plan Outreach and Mentorship Effort for
New and Newer PASBO Members in all aspects of
School Business Management
– Use PASBO Experts to Help New Entrants
– Continuing Series
•
•
•
•
February 14 at 9:00 a.m.
April 4 at 1:30 p.m.
May 9 at 9:00 a.m.
June 13 at 9:00 a.m.
• Who Are You?—Let’s Find Out
2
Today’s Agenda
1.
What's New and What's Due
– A Summary of Reporting Requirements to Keep You in Compliance
– Calendar of State and Federal Reports
2. Planning Priorities from the Experts
– What Should Be on Your "To Do" List
3. The Latest and (Not So) Greatest in School Business
– A Quick Scan of School Business Management issues from Across
the State
4. PASBO Tools You Can Use
–
Resources to Help You
5. Your Questions Answered
– An Open Forum for Your Questions About Topics Covered and
Uncovered!
3
Today’s Expert
• Dr. Wayne K. McCullough
• Born in Glen Rock, PA where he currently resides with his
wife Becky. He is a graduate of the school system, Southern
York County School District, where he has been employed
since 1987. Wayne and Becky’s three children attended
SYCSD.
• After graduation from Elizabethtown College in 1980, he
was employed Monmouth College where he served as
Assistant Dean of Students/Operations and assistant
basketball coach. He returned to Glen Rock and started in
YCSD as transportation and tax coordinator with
responsibilities for buildings and grounds as well.
• In 2002 he earned his MBA from Phoenix University. He
then moved through several positions at SYCSD in support
services eventually being named Chief Financial Officer in
2011. He earned his doctorate last year from Phoenix
University.
4
Dr. Wayne K. McCullough
• Gary Reeser Award Recipient (March 2013)
• Founder, PASBO School Business Administration Consulting
Service
• Immediate Past President, PASBO (July 2011 – Present)
• President, PASBO (July 2010-June 2010)
• President Elect, PASBO (July 2009-June 2010)
• Vice-President, PASBO (July 2008-June 2009)
• Director, PASBO (July 2005-June 2008)
• Chair, Building Committee, PASBO (2008-present)
• Chair, Strategic Planning Committee, PASBO (2008-2009)
• Chair, Audit Review Committee, PASBO (2008-2009)
• Chair, Facilities Management Committee, PASBO (2006-2008)
• Chair, Materials Management Committee, PASBO (2005-2006)
5
Before We Start
• The due dates on the calendar
are intended as a guide not as
absolute deadline dates.
• The calendar is a work in
progress and will be modified
throughout the year.
• This is not an “official” calendar
although it has been reviewed
by PDE.
6
Schedule of Reporting Deadlines
First Quarter 2014
Due Date
Report Name/Form Number
Frequency
Explanation
1-Jan
NSL Report on PEARS
Reimbursement for Lunches
Monthly Served each Month
1-Jan
10-Jan
New Hire Report
Upload NPAS Reports and
Send On-line
Monthly Report of New Hires
Report of Wages &
Monthly Retirement Contributions
31-Jan
Federal Income Tax - W-2's
Annual Report of Local Wages
31-Jan
PA Dept. of Revenue W-2's
31-Jan
PDE-339
31-Jan
IRS - W-2's
31-Jan
941
31-Jan
Sales & Use Tax
31-Jan
1099's
7
Function
al Area
Where to file
Food
Service CN PEARS
Dept. of Labor &
HR
Industry
Finance PSERS
Finance IRS
Annual Report of State Wages
Finance Dept. of Revenue
Report of Soc. Sec. & Medical
Quarterly Tax Contributions
Finance PDE
Annual Report of Employee Wages Finance IRS
Employer's Quarterly Federal
Quarterly Tax Return
Finance IRS
Sales Tax Collection and
Quarterly Remission
Finance Dept. of Revenue
Annual Print and issue 1099's
Finance IRS
Schedule of Reporting Deadlines
First Quarter 2014
Due Date
1-Feb
1-Feb
1-Feb
4-Feb
10-Feb
19-Feb
24-Feb
8
Report Name/Form
Number
New Hire Report
NSL Report on
PEARS
Frequency
Monthly Report of New Hires
Reimbursement for Lunches
Monthly Served each Month
On-Site Review
Before February 1 Annual
Act 1 Opt Out
Resolution/Tax
Rate
Annual
Upload NPAS
Reports and Send
On-line
Monthly
Cert. of Use of
PDE-2028
PDE-2028/Real
Estate Tax Rate
Report
Explanation
Functional
Area
HR
Food
Service
Audit of Lunches Served in each Food
Building
Service
Copy of Act 1 Opt Out Resolution
and proposed tax rate increase-if
not applying for exceptions
Finance
Report of Wages & Retirement
Contributions
Submit copy where district does
not intend to adopt preliminary
Annual budget
Preliminary Budget and related
Annual proposed tax rate increases
Where to file
Dept. of Labor &
Industry
CN PEARS
PDE
Finance
PSERS
Finance
PDE
Finance
PDE
Schedule of Reporting Deadlines
First Quarter 2014
Due Date
1-Mar
Report Name/Form
Number
Frequency
Explanation
Monthly Report of New Hires
Reimbursement for Lunches Served
NSL Report on PEARS Monthly each Month
Upload NPAS Reports
Report of Wages & Retirement
and Send On-line
Monthly Contributions
Referendum Exception
Application for Act 1 referendum
Application
Annual exceptions
HR
Food
Service
10-Mar
2030
21-Mar
Voter Referendum
Question
1-Mar
1-Mar
6-Mar
25-Mar
New Hire Report
Functional
Area
Quarterly Reconciliation of cash on hand
Submit referendum question to
voters to raise taxes above Act 1
Variable Index without exceptions
Finance
PDE
Finance
Comptroller
County
Election
Officials
Finance
31-Mar
Fuel Tax Refund
9
CN PEARS
PSERS
31-Mar
Annual Fuel Tax Refund Report
Dept. of Labor
& Industry
Finance
Retirement Payment Quarterly PSERS Q4 Employer Payment
Finance
Dept. of Revenue PIT
Re-assignment of taxpayers who do
Filers
Annual not live in the district (Act 80)
Finance
Dept. of Labor
Report of Unemployment Comp.
&Industry UC-2
Quarterly Wages
Finance
31-Mar
Where to file
Finance
PSERS
Dept. of
Revenue
Dept. of Labor
& Industry
Dept. of
Revenue
Schedule of Reporting Deadlines
First Quarter 2014
Due Date
Report Name/Form
Number
Frequency
Explanation
Functional
Area
31-Mar
PDE-4625
31-Mar
Earned Income Tax
31-Mar
IRS- 941
PA Dept. of
Revenue
Temporary Assistance to
Annual Needy Families
Finance
Report of Local Wage Tax
Quarterly Withholdings
Finance
FICA & Federal Income
Quarterly Tax
Finance
Report of State Tax
Quarterly Withholdings
Finance
PDE-339 (Act 29)
Social Security &
Quarterly Medicare Contributions Finance
31-Mar
31-Mar
31-Mar
PSERS – Employer
Contribution
All State and
Federal Grant
reporting
31-Mar
Voter Referendum
Question
Deposit of Employer
Quarterly Retirement Due
Finance
Submit all grant
reporting for State and
Quarterly Federal programs.
Finance
Submit referendum
question to voters if PDE
Variable denied Act 1 exceptions Finance
31-Mar
819
Quarterly Sales and Use Tax Report Finance
31-Mar
10
Where to file
PDE
Local EIT Collector
IRS
Dept. of Revenue
PDE
PSERs
County Election
Officials
Dept. of Revenue
Sources of Filing and Reporting Info
• PIMS Data Collection Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/pimspennsylvania_information_management_system/8959
• Comptroller Forms
 http://www.portal.state.pa.us/portal/server.pt/community/forms
_and_procedures/13472
• Food Service Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/natio
nal_school_lunch/7487/activity_calendar/964588
11
Your To Do List:
Planning and Operational
Priorities for Q1 2014
Dr. Wayne McCullough
Chief Financial & Operations Officer/Board Secretary
Southern York County School District
wayne.mccullough@sycsd.org
717-235-4811, ext. 7274
Business Office
• December 27: Should have filed
“Continuing disclosure for bonds” on the
MSRB Gateway (talk to your financial
advisor)
• December 31: Food and nutrition annual
financial report on PEARS website - report
was due, but extended to January 31 due to
website problems
• Provide independent audit report with your
Board and make sure it is noted in Board
minutes that the Board received the report
Business Office
• Act 1 budget resolution is due February 4 or
use of PDE 2028 for preliminary budget –
Act Now!
• Inform and engage administrative team on
2014-2015 budget
• If you collect your own taxes, check with
your solicitor
• Bond tax collector (most of the time the
county takes care of this) – Check with your
county tax collection office or another
school business manager in your county –
should get bonding paperwork
Operations and Maintenance
• Start now for summer projects
– Board approve projects
– Board approve going out for bid
Technology
• Become familiar with PIMS and your data quality
network (DQN) in your IU and establish sound
data governance practices in your school district.
• Collection window currently open in PIMS is the
course collection for highly qualified teachers
(HQT) and PVAS roster verification – questions:
reach out to local data quality network of
another technology coordinator.
• Disaster recovery: Establish organizational
strategy for server back-up. Keep storage to
optimum.
Student Transportation
PDE Forms and Due Dates
•
•
•
PDE-2089 Summary of Pupils Transported and PDE-1049 EOY
Transportation Report – September each year
PDE-1043 Certification of Intent to Provide Pupil Transportation –
December 1st each year
PDE-4101 Certification of Fulfillment of Fire and School Bus Evacuation
Drill Requirements – April each year
Worksheets and Reports
•
•
•
•
Worksheet to estimate pupil transportation subsidies – data entry sheet:
http://www.portal.state.pa.us/portal/server.pt?open=space&name=Dir&i
d=cached&psname=Dir&psid=1&in_hi_userid=2&cached=true&control=D
irRepost&rangeFrom=21&rangeTo=27&subfolderID=181094&DirMode=1#
Preliminary Summary of Pupil Transportation Subsidy typically comes out
in February each year
Final Summary of Pupil Transportation Subsidy typically comes out in June
each year
Audit forms – mileage forms and driver records
Human Resources
• If your health insurance program runs
July 1 – June 30, start planning for open
enrollment period
Food Service
• If contracted service ends June 30, 2014:
you should be already involved in RFP
process
– Checklists and directions on PEARS website
(forms download)
http://www.pears.ed.state.pa.us/
20
Entity and
Legislation
Public School
Code (24 P. S. §§
1-120, 7-751 and
8-807.1)
21
Public Bid
Written/
Telephonic Bid
19,100.00
10,300.00
Separate
Bids
19,100.00
Hone your skills at the
PASBO 59th Annual Conference & Exhibits
Build a Solid Foundation with
Elements & Applications Workshops
ELEMENTS OF FACILITIES MANAGEMENT - March 26 in Mars & March
27 in Kulpsville
ELEMENTS OF FOOD SERVICE ADMINISTRATION - January 28 in Mars &
January 30 in Kulpsville
ELEMENTS OF PURCHASING - April 9 in Harrisburg
ELEMENTS OF SCHOOL LAW - April 2 in Kulpsville & April 3 in Mars
ELEMENTS OF TRANSPORTATION - May 6 in Harrisburg
APPLICATIONS IN DATA MANAGEMENT - Online Course (January 27
through February 28)
APPLICATIONS IN REVENUES - May 1 in Harrisburg
For a complete course listing, visit http://www.pasbo.org/workshops
A “must attend” for all people
new to a position in school business.
School Operations Academy
July 24-25, 2014
Penn State Conference Center
State College, PA
Tracks in Business, Facilities, Food Service and Transportation will
help you to:
- learn proven techniques from experienced practitioners
- gain ideas to create efficiencies and reduce costs
- exchange challenges and solutions with your peers
- build a network of contacts across the state
Valuable Benefits
Our members share a common goal.
To support classroom learning in schools during good and bad economic
times through smart business practices.
PASBO helps make that goal a reality.
• Connect for Professional Networking Opportunities
• Stay Abreast of State policy and Legislative Developments
• Maximize Professional Growth and Career Opportunities
There’s a doc for that…
at the Electronic Resource Center
www.pasboerc.org
Delivering Best Practices and Good Ideas
Need to fine-tune operations?
Bring in the PASBO team!
School Business Administration
Consulting Service
· On-site evaluation and analysis
· Comprehensive report
· Focused on best practices
For more info call PASBO at (717) 540-9551
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