Florida Department of Education
March 2014
Program Cost Report Workshop
Tallahassee
Thomas 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 PROGRAM
COST REPORT
•
SCHOOL BOARDS
•
•
EFAA Administrative Costs
EFAA School Financial Report
DOE
•
•
•
•
•
FEFP Cost Factors
Equity in School-level Funding
Return on Investment (ROI)
Program Expenditures
District Profiles
LEGISLATORS
•
•
•
PARENTS
•
•
•
•
FEDERAL GOVERNMENT
•
•
FEFP Funding
Transparency Florida
DJJ Annual Report
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 districtaggregate 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.
Section 1010.20, F.S.
Cost Accounting and Reporting for School Districts
Program expenditure requirements
Program 101 (K – 3)
Program 102 (4 – 8)
Program 103 (9 – 12)
Programs 111, 112, 113, 254, 255 (ESE)
Program 300 (career education 7 – 12)
Program 130 (students at risk)
Juvenile Justice Programs (DJJ)
=
=
=
=
=
=
=
90%
80%
80%
90%
80%
80%
90%
Section 1010.20, F.S.
Cost Accounting and Reporting for School Districts
• Workforce Development appropriations are to be spent only
on Workforce Development as measured by Program Cost
Report (Total Program Costs).
Section 1010.21, F.S.
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.
Section 1010.215, F.S.
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
Section 1010.215, F.S.
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.
Section 1011.69, F.S.
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).
Section 1002.33, F.S.
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.
Section 1002.33, F.S.
Charter Schools
• Section 1002.33(9) – Charter School Requirements
(g) – In order to provide financial information that is comparable
to that reported for other public schools, charter school are to
maintain all financial records that constitute their accounting
system:
•
•
1. In accordance with the accounts and codes prescribed
in the Red Book; or
•
2. May elect to follow GAAP standards for not-for-profit
organizations, but must reformat this information for
reporting according to this paragraph.
Section 1002.33, F.S.
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).”
Section 1002.345, F.S.
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
Program Cost Accounting and Reporting
• 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
Program Cost Accounting and Reporting
• 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.
2014 Software Changes
• 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.
2014 Software Changes
• 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.”
2014 Software Changes
• 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 SURVEYS
REGULAR &
WDIS, SPACE,
PAYROLL
STAFF DATA EDIT
ATTRIBUTION
BASE EDIT
PHASE II – TABLE
CREATION
EMPLOYEE
PROFILE
SCHOOL DISTRICT
SUMMARY
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.
Entry Logic - Direct Costs
•
•
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).
Entry Logic - Direct Costs
•
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 – Multiple Jobs
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
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.
•
Other Costs (Form 4A, Form 5, and Form 6).
Phase II Flowchart
SCHOOL / PROGRAM
TABLE INPUT
PHASE I
CREATE SCHOOL /
PROGRAM TABLES
INPUT ATTRIBUTE
TABLE
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
ENTER FORM 4A
District level data
ENTER FORM 5
School level data
COST DATA EDIT
COST CALCULATOR
ENTER FORM 6
AFR Reconciliation
Items
ENTER FORM 7
Charter Schools
SUMMARY INPUT
DATA
FUNCTIONAL
ACCOUNTING
CHARTER SCHOOL
REPORT
FORM 7
PC3/4
CAPOR
REPORT
COST ANALYSIS
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?
Florida Department of Education
Contact Information
Stephanie Hofheinz
Thomas Kauffman
850.245.0405
email:
Stephanie.Hofheinz@fldoe.org
Thomas.Kauffman@fldoe.org