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DECEMBER 2015-16 Issue 6

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DECEMBER 2015-16 Issue 6 SC DEPARTMENT OF EDUCATION CHIEF FINANCE OFFICE DECEMBER 2015-16 Issue 6 Please use the newly established email for submitting Grants Accounting Staff Listing information to Financial Services at [email protected] For questions regarding specific grants, please refer to the grants accounting staff listing located December 2015 A monthly update from the State Department of on the Grants Accounting Section’s web page, Education's (SCDE) Office of Finance to local school district http://ed.sc.gov/finance/grants- business officials. If you have any questions about information in accounting/contact-information/grants- this issue, contact Shatika Spearman at 803-734-8008, Felicia accounting-staff-assignment-list/ Poston at 803-734-8488 or Melissa Myers at 803-734-8453. December Checks Checks will be released Tuesday, December 15, 2015. Proviso Billing Rate The daily rate for FY 15-16 is $3.70. Recently Posted Memos Transportation District Reimbursement Checks Transportation Check Submission Forms FINANCIAL 45-Day Pupil Accounting and Student Accountability SERVICES Certification Memo/Form In$ite 2014-15 Poverty Definition and Comparative Data If you have not already provided your In$ite file or general ledger for 2014-15, please do so as School Closings Due to Extreme Weather soon as possible. The preferred method is via email to Mellanie. Food Service Employer Contributions Rate Change Requirements to Employ Retired Individuals FY 2014-2015 Administrative Cost Reporting As a reminder, in compliance with Proviso 1.47 districts are to post their Administrative Cost Report to their website no later than 60 days after the December 1 audit submission. Please provide us with a copy of the report or a link to the report on your website. The functions that are to be reported (across all funds) are: 223, 231, 232, 252, 254, 257, 259, 263, 264 and 266. While there is no specific format for this The Office of Finance wishes you reporting, at a minimum, the report should include the function, function description and all a safe, happy and healthy expenditure amount. Christmas and New Year! OFFICE OF FINANCE DECEMBER 2015 PAGE 2 FY 2014-2015 Administrative Cost Reporting (continued) See example. Function Number Description Amount 223 Supervision of Special Programs 312,823.09 224 Improvement of Instruction In-service and Staff Training 7,817.43 231 Board of Education 280,152.90 232 Office of Superintendent 258,541.70 251 Student Transportation (Federal/District Mandated) 41,961.08 252 Fiscal Services 351,762.66 254 Operation and Maintenance of School District 1,778,756.97 257 Internal Services 93,910.69 258 Security 59,379.72 264 Staff Services 241,196.94 266 Technology and Data Processing Services 253,994.11 3,680,297.29 When providing a copy to us, please ensure the report is on your district stationery. If you have any questions, please don’t hesitate to contact Mellanie. The deadline for posting is January 31, 2016. NBC Teachers With Renewed Certificates – Additional Funding Additional funding for National Board Teachers Poverty Definition that renewed their certificates will be included in After further consideration and deliberation and re- the December 15th payments. reading the proviso that governs EFA, we will NOT update the poverty add-on weighting using the new definition for the 2015-16 school year. We will continue to use the 2013-14 definition of free/reduced lunch and/or Medicaid. Realize Verification of New National Board however that we will NOT have school level data as Certified (NBC) Teachers this year. Reminder – Verification of listing of new NBC teachers is due to Sue We will have a poverty index for you to use to Martinez by Friday, December 18. calculate the individual school level allocations – Email list to [email protected]. especially in the charter world. OFFICE OF FINANCE DECEMBER 2015 PAGE 3 TRAINING TUTORIALS FOR GAPS Poverty Definition (continued) (continued) We would like for you to continue to identify those migrant and LEP students and with our Revenue and GAPS for Grant Coordinators - Fiscal Affairs partner, will continue throughout the http://www.kaltura.com/tiny/nq6dy year to provide you with comparative data as we GAPS for Grant Finance Personnel - move toward the new definition in 2016-17. http://www.kaltura.com/tiny/uyviq GAPS for Grant Coordinators – Budget Amendments – http://www.kaltura.com/tiny/x4flw GRANTS How to Run Reports - . ACCOUNTING http://ed.sc.gov/finance/grants- accounting/gaps/gaps-instructions-and- 2016 IDEA Awards guidelines/how-to-run-reports-in-gaps/ Please refer to email dated December 4, 2015, regarding the release of IDEA FY 2016 611(School) and 619 (Preschool) awards. INSTRUCTIONAL The due date of the IDEA FY 16 grant applications is MATERIALS January 15, 2016. Instructional Materials Caravan Registration Information regarding registration for the Instructional Materials Caravan can be found at http://www.mysctextbooks.com/whatsnew.aspx under the heading “Caravan and Training.” To register, please use the following link: https://scde.formstack.com/forms/caravan_and_ TRAINING TUTORIALS FOR GAPS training_registration NEW – GAPS: Amendment Workflow - The caravan will be held from January 14-29, http://ed.sc.gov/finance/grants- 2016. accounting/gaps/gaps-instructions-and- guidelines/grants-accounting-amendment- workflow/ AUDITING SERVICES GAPS: Entering Expenditure Refunds for Sub- Recipients - http://www.kaltura.com/index.php/extwidget/previ FY 2014-2015 Audit Submissions ew/partner_id/1675021/uiconf_id/24189501/entry The annual financial statement audit, supportive information, and supplemental schedule template _id/1_4k82p9pn/embed/auto? was due to the SCDE by December 1. LEAs who have not submitted their audit report will receive GAPS for District Finance Personnel: correspondence from the State Superintendent of Expenditures – Education to the District Superintendent or http://www.kaltura.com/index.php/extwidget/previ Charter School Director, Local Governing Board, ew/partner_id/1675021/uiconf_id/24189501/entry and the Legislative Delegation on noncompliance _id/1_e8x22wsj/embed/auto with the audit statute. Since the Federal Audit Clearinghouse website was down, a deadline of December 31 has been established for the submission of the data collection form. OFFICE OF FINANCE DECEMBER 2015 PAGE 4 Heads of Organizational Units LEA Audit Reporting System (LARS) The SC Department of Education has established new An instructional video on how to access object codes to charge expenditures related to the heads of LARS has been posted on the Office of certain organizational units reporting directly to the District Auditing Services web page at LEA District Superintendent. These changes are a result of the most User current review of our LEA indirect cost methodology by the If you will be a user of the system and do not USDE Office of the Chief Financial Officer. Employees have rights under the SCDE’s Web Access that should be charged to these new object codes include the Administrative tool, please get with the Web Chief Financial Officer, Chief Human Resources Officer, Access Coordinator from your LEA or Chief Audit Director, and the heads of any other sponsoring district from your LEA and organizational units charged to the function 260 series CATE centers to have access granted to access the SCDE’s member center. which consists of 262 Planning, 263 Information Services, 264 Staff Services, and 266 Technology and Data The annual audit report, data collection form, Processing Services. Our current indirect cost methodology supportive information, and the SCDE already reports the heads of other organizational units Supplemental Schedules for each fund type reporting directly to the Superintendent as being charged in are due to the SCDE by December 1 after the a manner directed by the USDE. Exclude a Deputy close of each fiscal year. The Federal Audit Superintendent who serves as the Chief Operating Officer Clearinghouse is temporarily offline for maintenance and testing. We will monitor the and the Assistant Superintendent of Instruction. accessibility of the site and establish a new deadline for submission of the data collection Charge expenditures for the heads of the organizational form ONLY if the site is still offline by units stated above to the following object codes with the December 1, 2015. correct function code classification. (Ex. Salaries for the CFO would be charged to 252-180). Please refer to correspondence that was distributed to all SBO’s on Time and Effort Requirements December 10, 2015. This memo rescinds the previous The SCDE Terms and Conditions and memo dated February 4, 2015 instructing LEAs to charge Assurances require employees whose salary is expenditures to the head of a component unit to function charged in whole or in part to a federal cost 261. All other new classifications in the February 4, 2015 objective must complete either the monthly memo are still valid. personnel activity report (PAR) or the semi‐ annual certification. Certifications are required for those whose salary is charged 100% to a federal cost objective. The PAR is GASB 68 – Food Service Fund required for any employee whose salary is If the Food Service Fund is an Enterprise fund, an allocation charged less than 100% to a federal cost of the net pension liability must be shown in the Food Service objective or to multiple federal cost Fund if fringe benefits are charged. However, if no fringe objectives. benefits are paid out of the Food Service Enterprise Fund, no allocation is required. For federal awards made after December 26, 2014, please adhere to the requirements in the Uniform Grant Guidance and 2 CFR Part 200. Due to Schedules Please review the schedule of funds due back to the state The link to the electronic Code of Federal and federal government to ensure accuracy. Any payments Regulations is http://www.ecfr.gov/cgi- not due back because of funding flexibility or carryover bin/text- provisions should not be stated on the schedule.
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