Tom Canby, Director of Research and Technology TASBO February 10,

 School FIRST  Single Audit  Update 14 FASRG  Projects  eFACTS+ 2

 65 % Expenditure Requirement  Indicators 13 and 14  Deleted from School FIRST  Ratings to be issued June

 Small enrollment ISDs  Federal Funds FSP Summary of Finances  Are total federal fund expenditures => $500,000?  Expanded audit  Single Audit Act ▪ OMB Circular A-133  Contact Independent Auditor 4

 Changes  81 st Legislative Session  Other  Optimum Fund Balance and Cash Flow Worksheet  Definitional Changes Account Codes ▪ Program Intent Codes ▪ Effective immediately unless otherwise stated  ARRA ▪ Fund Codes 5

 Changes  Minimum recommended amount  2 months ▪ Best Practices Update Government Finance Officers Association (GFOA) 6

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 Updates to Fund Code Titles  New Fund Codes  ARRA 8

 Exclude from 6399  Items < $5,000  Meet local capitalization policy  Record under ▪ 6649, Capital Assets - Other - Locally Defined Groupings ▪ 6669, Library Books and Media 9

 6291, Consulting Services  Clarification added to definition  Consulting does not include a routine service/activity that is necessary to the functioning of a school district’s programs, such as hiring additional people on contract to supplement present staff. It also does not apply to services provided to conduct organized activities (such as training or other similar educational activities.) 10

 New  31 High School Allotment  Change  25 Bilingual ESL ▪ Do not report entire salary ▪ Stipends only for salary 11

 Clarification  Must occur before end of fiscal year  Best practice ▪ Amend as soon as increase is projected for a function code in legally adopted fund ▪ 199, General Fund ▪ 599 Debt Service ▪ 101, 240, 701 Food Service 12

 Increase in threshold to $50,000  Has ISD amended local policies and administrative procedures?  Federal awards  No exemption to procurement of professional services  Contracts > $100,000  Code of ethics ▪ Are there conflicts of interest involving staff that have control over federal funds ▪ Real or apparent 13

 Corrections Requested  Staff FTEs saved or funded  Prior Quarter Only  October 1 – December 31, 2009  Corrections Due February 28, 2010  Submit Expenditure Reporting (ER) system 14

 Report Corrections for  ARRA Title I, Part A  ARRA Title I, Part D, Subpart 2  ARRA Title I, School Improvement Grant  ARRA Title II, Part D Education Technology (formula and discretionary)  ARRA IDEA-B Formula  ARRA IDEA-B Preschool  ARRA State Fiscal Stabilization Fund  ARRA McKinney Vento Homeless 15

 Confirm that the FTEs reported were calculated using the new guidance (available at arterlyReportingv3.pdf). arterlyReportingv3.pdf 16

 HB 1705  DIR assist TEA implement ▪ Standards ▪ Finance Systems ▪ Student Systems  Sunset Administrative Rules  Lighten load ISDs and Charter Schools 17

KPI Data Collection System by Operational Category IT KPI Data Collection System Maintenance & Operations KPI Data Collection System Transportation KPI Data Collection System Human Resources KPI Data Collection System

Payroll KPI Data Collection System Financial Management and Budget KPI Data Collection System Accounts Payable KPI Data Collection System Procurement/Supply Chain KPI Data Collection System

Safety Security KPI Data Collection System Food Service KPI Data Collection System KPI Data Collection System – All Operational Categories Listed Above (This all-in-one survey may be preferred when one employee is charged with collecting data for all operational areas)

KPI Data Collection System – All Operational Categories Listed Above (This all-in-one survey may be preferred when one employee is charged with collecting data for all operational areas)

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 Access TASBO web site  Resources  Professional Version How to... Demos ▪ Intro to Professional Intro to Professional ▪ Viewing a Report in Professional Viewing a Report in Professional ▪ Building a Report Building a Report ▪ Building a Report2 Building a Report2 ▪ Sorting Sorting ▪ Chart Features Chart Features ▪ Opening Canned Reports Opening Canned Reports ▪ Opening District and Campus Cubes Opening District and Campus Cubes ▪ Scattergraph Scattergraph 23

 Onsite  No charge  Contact Michael Hancock  X 234  24