The Responsibility of the Board of Education in School District Finances
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- Doris Lloyd
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1 The Responsibility of the Board of Education in School District Finances
2 In This Module: How to measure effectiveness How can we evaluate the effectiveness of a school district using a systemic approach Core values, vision, & mission of an effective school district & the financial implications Financial policies & procedures to support an effective school district Evaluating fiscal health
3 But Before We Begin. Some Interesting Food For Thought..
4 What is 55 / 38 / 7? How do We Communicate? Albert Mehrabian (UCLA)
5 Perception? Reality? Reality Stimuli Communication & Interpersonal Relations Texts & Cases William V. Haney Sensation Learning Perception Response
6 Effectiveness How Can We Measure Effectiveness?
7 Systemic Approach Quantitative Measurement Qualitative Measurement Subjective Criteria Rating
8 Systemic Approach in Evaluating a School District
9 How are the Elements of an Effective District Reflected in Your District? Core Values Vision Mission
10 Discussion Topics What are the major challenges facing your district this year? How do they impact the systemic elements for the effectiveness of your district? What is the financial impact?
11 STRONG FISCAL POLICIES & PROCEDURES - THE FOUNDATION OF AN EFFECTIVE SCHOOL DISTRICT
12 Importance of Board of Education Policies Develop strong academic, administrative, & operational policies Result Increased internal controls Monitor compliance with policy Hold employees accountable for compliance with policy Solve problems through systemic policy development:
13 Systemic Policy Development
14 Required Policies & Procedures
15 Designations Intended to reflect a specific aspect of policy compliance & involve a choice made by the board. Usually reviewed as part of the board reorganization meeting in July Common Designations: official banks, news papers, certify payroll, internal & external auditors, claims auditor, & audit committee Boards also have the ability to make additional designations during the school year
16 Procedures & Policies Procedures are the detailed steps behind policies Procedures often are implemented by administrative regulations Administrative regulations identify the specifics of Who, When, & What
17 Strong Fiscal Policies & Procedures Stipulate the Following: The creation, issuance & analysis of fiscal reports The responsibilities of various fiscal officers: Superintendent, Business Official, Treasurer, Internal Auditor, etc. Financial operations: purchasing, budget, transfer, investment, credit card, travel, & meals The governance of extracurricular funds
18 Begin with Good Accounting Practices Adhere to the Uniform System of Accounts Addresses GASB Pronouncements (Governmental Accounting Standards Board) Provides for checks & balances Full disclosure & complete transparency Follows GAAP (Generally Accepted Accounting Principals) Adheres to General Municipal Law (GML), Ed Law & NY Codes, Rules & Regulations (NYCRR) Contains mechanisms to identify & correct fiscal issues Appropriate involvement of BOE in monitoring progress
19 Revenue & Expenditure Policies & Procedures
20 Measuring Fiscal Health
21 Sound Fiscal Health Cash to meet expenditures Sufficient revenues Fiscal Health Minimum reliance on fund equity Meet long term debt & maintain good credit rating Education services at a level that meets needs of all students BOE / Administration commitment to professional development & continuing education
22 Sound Fiscal Health Fiscal Health Long range fiscal plan that is compared frequently & monitored Maintains buildings to avoid major renovations Files all state & federal claims in a timely & accurate manner Experienced auditing firm Interaction between BOE & administration relating to the district s fiscal status & trends
23 Fiscal Distress Over expended or over encumbered appropriations Inadequate budgetary appropriations and / or revenues to carry the district through a fiscal period Cash flow deficit Fund balance depletion or erosion Inability of the Special Aid and / or School Lunch Fund to pay back inter-fund loans
24 Summary
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