2003-04 Audit Information

Cover (Printable version of this document) (179 kb PDF)

SECTION I
Section I - A-D1 (710 kb PDF)
Section I - D2-D4 (421 kb PDF)

BUDGET PROCEDURES

CHANGES FOR 2003-04

INTRODUCTION

RESPONSIBILITIES

1. District Responsibilities
2. Responsibilities of the County Superintendent

BUDGET SUBMISSION PROCEDURES and SAMPLE FORMS

1. Preparation of the School District Budget Statement
   1. General Overview for Budget Completion
   2. Budget Statement - Totals
   3. Enrollments Section
      Sample Reports
   4. Revenues Section
      Revenue Grid
   5. Appropriations Section
   6. Coding Appropriations Using the 2R2 Chart of Accounts as Modified by CEIFA
      Appropriations Grid
   7. Estimated Tuition Calculation
      Sample Reports
   8. Recapitulation of Balances
      Sample Report
   9. Advertised Per Pupil Cost Calcs
      Sample Report
   10. Expanded Coding
       
2. Preparation of the Supporting Documentation Packet
   
   1. Listing of Supporting Documentation Items
      
   2. Instructions for Completion and Sample Forms

(SD 0) Cover page
(SD 1) District Statement of Priorities
(SD 2) CCCS
(SD 3) Budgeted FTEs
(SD 4) Capital Outlay Projects
(SD 5) 3% General Fund Balance
(SD 6) Tuition
(SD 7) Budget Summary Form
(SD 8) Recapitulation of Selected Revenues
(SD 9) Excess Surplus
(SD 10&11) Corrective Action Plans for Level II/III Districts
(SD 12) Capital Reserve
(SD 14) Non-Remote and Non-Public Busing
(SD 15) Early Childhood Program Aid
(SD 16) Demonstrably Effective Program Aid
(SD 17) Distance Learning Network Aid
(SD 18) Instructional Supplement Aid
(SD 19) Unexpended Bond Proceeds

3. Misc Sample Reports and Budget Review Checklist

   1. Sample Employee Benefits Summary Comparison
   2. Sample Letter of Transmittal
   3. Sample of District Budget Statement Certifications
   4. Sample Ballot Questions
   5. Sample Statement of Purpose for Capital ReserveWithdrawals/Deposits for Excess Costs and Other Capital Projects (non-referendum projects)
   6. Sample Statement for Approval to Use Surplus or Capital Reserve for Approved Referendum Projects
   7. County Superintendent Checklist

SECTION II
(353 kb PDF)

MINIMUM TAX LEVY/SPENDING GROWTH LIMITATION ADJUSTMENTS

1. Overview
   
2. Net Budget Cap Worksheet
   
3. Cap Banking
   
4. Minimum Tax Levy Calculation
   
5. Determining District Status Within the T&E Range
   
6. Statutory Growth Limitation Adjustments
   1. Enrollment SGLA
   2. Capital Outlay SGLA
   3. Pupil Transportation SGLA
   4. Special Education SGLA
   5. Opening a New School Facility SGLA
      
7. Commissioner Growth Limitation Adjustments
   1. Use of Early Childhood Program Aid
   2. Use of Demonstrably Effective Program Aid
   3. Increase in Tuition

  H/I. Report of Maximum Permitted Net Budget After Spending Growth Limitation Adjustments & Decision Criteria

10. Spending Growth Limitation Adjustment Appeals
    
11. Public Hearing

  L-N. Responsibilities of Boards of Education, County Superintendent, & Commissioner

15. Additional Spending Proposals

SECTION III
(113 kb PDF)

CERTIFICATE AND REPORT OF SCHOOL TAXES (FORM A4F)

A. General Instructions for Completion

B. Type II School Districts W/O a Board of School Estimate, Non-Regional Districts Which Budget for Grades K-12 and Constituent Districts of Regional HS Districts

C-F. Regional School Districts
Consolidated School Districts Districts With Defeated Budgets
Type I and Type II Districts With a Board of School Estimate

G. Sample Certificate & Report of School Taxes (A4F)

SECTION IV
(113 kb PDF)

DEFEATED/REDUCED BUDGET PROCEDURES

A. Overview

APPENDIX A - Explanatory Notes - Per Pupil Cost Calcs

APPENDIX B - Explanatory Notes - State Aid Printouts

APPENDIX C – Demonstrably Effective Programs/Services
Descriptions

APPENDIX D – Accounting for State Aid Adjustments

APPENDIX E – Required Documentation to Support
Estimated Fund Balance

• Review of Estimated Fund Balance (21 kb Microsoft Excel Spreadsheet)