1. Tom Canby, Director of Research and Technology TASBO February 10, 2010 1

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

3.  65 % Expenditure Requirement  Indicators 13 and 14  Deleted from School FIRST  Ratings to be issued June 2010 3

4.  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

5.  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

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

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

9.  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

10.  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

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

12.  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

13.  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

14.  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

15.  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

16.  Confirm that the FTEs reported were calculated using the new guidance (available at http://ritter.tea.state.tx.us/edex/docs/1512Qu arterlyReportingv3.pdf). http://ritter.tea.state.tx.us/edex/docs/1512Qu arterlyReportingv3.pdf 16

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

18. KPI Data Collection System by Operational Category IT KPI Data Collection System http://www.surveymonkey.com/s/KKF7FS3 Maintenance & Operations KPI Data Collection System http://www.surveymonkey.com/s/KKMXVHW Transportation KPI Data Collection System http://www.surveymonkey.com/s/KKRR5PC Human Resources KPI Data Collection System http://www.surveymonkey.com/s/KKNFYBT

19. Payroll KPI Data Collection System http://www.surveymonkey.com/s/KKNHGKZ Financial Management and Budget KPI Data Collection System http://www.surveymonkey.com/s/KKXP6NM Accounts Payable KPI Data Collection System http://www.surveymonkey.com/s/KKNJCCG Procurement/Supply Chain KPI Data Collection System http://www.surveymonkey.com/s/KKMZL2D

20. Safety Security KPI Data Collection System http://www.surveymonkey.com/s/KKXQS5Q Food Service KPI Data Collection System http://www.surveymonkey.com/s/KKTCJK2 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) http://www.surveymonkey.com/s/W2ZLLDT

21. 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) http://www.surveymonkey.com/s/W2ZLLDT

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23.  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

24.  Onsite  No charge  Contact Michael Hancock  512.462.1711 X 234  mhancock@tasbo.org mhancock@tasbo.org 24