AB 1200 INTERACTIONS WITH DISTRICTS

Transcription

1 AB 1200 INTERACTIONS WITH DISTRICTS Tools, Techniques, Tips Presented by the: External Services Subcommittee (ESSCO) of BASC/CCSESA October 12 and 17,

2 Presenters & Contributors Sherry Beatty, Solano County Office of Education Tom Cassida, San Bernardino County Superintendent of Schools Michelle Giacomini, Fiscal Crisis & Management Assistance Team Kate Lane, Marin County Office of Education Chris Lombardo, Orange County Department of Education Jamie Perry, Fresno County Office of Education Priscilla Quinn, Kern County Superintendent of Schools 2

3 Agenda Introductions Where We ve Been: 2015 Art & Science of AB 1200 Interactions with Districts: Tools, Techniques, Tips Scenarios: Moderated Panel Discussion regarding Approaches to AB 1200 Interactions 3

4 Where We ve Been Art and Science of AB 1200 History of AB 1200 Ed. Code 1240 grants County Superintendents oversight. AB 1200 (1992) and AB 2756 (2004) expanded oversight role. LCFF adds approval of LCAP as a condition of budget approval beginning with budgets. Art = Application/ Implementation of AB 1200 Relationships Risk Management Unique District Characteristics Effective communication for early identification and resolution of concerns Science = Technical Analysis ADA Trend Analysis Criteria and Standards Multiyear Projections Budget Approvals Interim Certifications Unaudited Actuals LCAPs and more 4

5 Today s Art Focus Area: Interactions with Districts Prerequisites for successful interactions with Districts: Understanding Our Purpose: To support student achievement by helping districts maintain sound fiscal management. Knowing our Districts: It s more than knowing who is doing the financials! Communicating Effectively: This is the most critical element for successful interactions with districts. 5

6 Understanding Our Purpose and Responsibilities 6

7 The California County Superintendents Education Services Association (CCSESA) has identified these general categories of responsibilities for County Superintendents: nty-superintendents/ Responsibilities of County Superintendents Educating specific student populations (i.e., special education and disenfranchised youth) Monitoring and oversight of student academic environment Monitoring and oversight for district fiscal stability Providing academic support and assistance to districts and their schools Providing direct services to small school districts Implementing regional support activities to assist district and school staffs. 7

8 Responsibilities of COE External Finance Departments Following is a sampling of how COE s describe their External Finance purpose and responsibilities. Note the various ways the purpose and responsibilities are described, beyond the technical aspects. 8

9 Contra Costa COE: District Business Services provides financial advisory services to the eighteen school districts in Contra Costa County and to the Fiscal Services Department within the County Office of Education. Our mission is to provide continuous, efficient and effective support and training to all districts in the areas of finance. Fresno COE: The District Financial Services Department provides AB 1200 fiscal oversight, training and support to school districts and charter schools in Fresno County. Our mission is to support quality educational programs by helping districts and charters maintain fiscal stability. We accomplish this mission by analyzing district/charter budgets and other fiscal reports, providing accounting guidance and resources to business managers, facilitating the apportionment of state and federal entitlements, and developing relationships that encourage collaborative problem solving. Humboldt COE: The Business Office is responsible for major accounting processes within the Humboldt County Office of Education. We also provide support to our County's 31 school districts in the areas of accounting and budgeting, as well as some components of purchasing. We have centralized these services to enable our districts to conduct their dayto-day business more efficiently and to facilitate communication. Our responsibilities include monitoring for fiscal stability, analyzing and submitting state reports and attendance documents, and distributing apportionments. We also audit district input to produce accounts payable and payroll checks, and maintain payroll tax and retirement records. In addition, our Purchasing Services staff maintains a Standard School Supply List and purchasing contracts for county school districts with the goal of attaining the lowest total cost of ownership and the lowest total cost of acquisition. 9

10 Orange CDE: The Business Services Division delivers services to support the educational programs of Orange County school districts, partnering agencies and the business community it serves. The division strives to improve efficiency and implement business solutions with a high level of customer service and professionalism, while fostering a collaborative work environment. Tulare COE: The Business Services Division provides a wide range of support services for 43 school districts. The Division collects, processes and disseminates all fiscal, budgetary, and related statistical information and reports for all school districts within Tulare County. In addition, Business Services acts in an advisory capacity to assist and support districts with general school business, financial operations and state and federal reporting requirements. Ventura COE: School Business and Advisory Services provides many services mandated by the California Education Code. In addition to these mandated services, this program also provides additional services designed to enhance fiscal management in the school districts in Ventura County. The primary goal of this department is to promote sound fiscal management through responsive technical and financial advisory services. 10

11 Interaction is Integral to Our Work! 11

12 Responsibilities: Specific Tasks Specific fiscal oversight tasks include but are not limited to: LCAP reviews and approval Budget approval Interim report certification Resolution of audit findings Review public disclosures collective bargaining, non-voterapproved debt Commercial warrant audits Certify attendance and property tax reports Prepare revenue estimates Review enrollment and unduplicated pupil count reports Provide professional development Train business staff/step in as CBO if needed Coordinate with Auditor-Controller, CDE and other agencies. 12

13 Success in Our Work Depends on Relationships! Communication Relationship building Customer service Critical Elements for Success! 13

14 Knowing our Districts 14

15 Know the District before Acting Context Analysis and Evaluation Choose responsive actions 15

16 Know the District Context Before we begin a fiscal review, we need to understand the district context: Board Characteristics Superintendent, CBO and maybe other top administrators Budget philosophy and accuracy Growing/declining enrollment Facilities issues Fiscal Position Trust Level 16

17 Analysis and Evaluation 17

18 Analysis and Evaluation: Tools We build our knowledge base using tools. What tools do we have to assist with District interactions? Data Authority Resources Communication Relationship Building 18

19 Data Tools Resources Ensure that all school districts maintain fiscal solvency 19

20 Data Financial Enrollment Average Daily Attendance Local Property Taxes Categorical Programs CDE Principal Apportionment Exhibits Annual Financial Reports Collective Bargaining 20

21 Financial Data General Ledger Data on the County Financial System Balance Sheet Accounts Budget vs. Actuals Payroll postings Does the data in the county system match the SACS files? Does the district close its books monthly, quarterly, or only at yearend? Review the local defined SACS codes More information on Contributions, Transfers Out, LCFF Transfers Look at the condition of all school district funds SACS Financial Data DAT files User GL and User Element Data 21

22 Enrollment and ADA Data Historical Enrollment from CDE DataQuest, Ed-Data, or a COE database Enrollment for and forward can be downloaded from CALPADS Average Daily Attendance (ADA) is generated by LEAs, goes to COEs, then is transmitted to CDE P-1, P-2, Annual, and subsequent revisions Enrollment and ADA projections for future years come from LEAs 22

23 CDE Data Principal Apportionment Exhibits Great place to get the funding exhibits for LCFF, Special Education AB 602, etc. Categorical Programs Provides exhibits for resources outside of Principal Apportionment Title I, II, III Mandate Block Grant One-time mandate reimbursement funds Etc. 23

24 What Data Tools Do We Have? It is important to know what you are looking for in order to know what the appropriate data tool(s) you need in order to accomplish the task at hand. What is the best data tool(s) to use? Data Management Dashboards Profiles Checklists Spreadsheets Calendars 24

25 What Authority Tools Do We Have? We want to analyze what we are doing and why. Do we have the authority? AB1200 provides some of this direction. Ed. Code 1240 grants Superintendents oversight AB1200 enacted in 1992 expanded the oversight role AB2756 (Daucher) approved in June 2004 expanded the authority 25

26 What Resource Tools Do We Have? There are many resource tools readily available. A partial listing includes: FCMAT Fiscal Oversight Guide and COE Procedures Manual LCAP Approval Manual Listservs ESSCO FCMAT LCFF Calculator Ed-data.org CDE All things finance related, Dataquest Workshops and updates from professional organizations and consultants 26

27 Analysis Tools FCMAT Risk Assessment as a guide Local metrics tailor to risks present in your County Secret Use objective measures in a subjective way Concentrate oversight on highest risk districts 27

28 What Communication Tools Do We Have? Effective communication is knowing how much guidance, assistance or intervention is needed in any given situation to help a district prevent fiscal distress while nurturing the relationships at a governance and administrative level to allow the process to work. What is the best communication tool(s) for the task? Phone/Texts Meetings Letters 28

29 The Most Effective Tool: Relationships Relationships can define how our interactions with a district will occur. Our prior experience has shown that relationships are more effective when you build them with: Respect Trust Empathy Team Concept 29

30 Customer Service is Key! 30

31 Relationship Building: LEAs as Customers Understand that LEAs are your customers Develop rapport as early as possible Meet and greet Share contact information Networking 31

32 Customer Service Active listening Relationship Building: Customer Service Answering phone calls Responding to s Empathy Stay poised when confronted with challenges Follow-through on requests 32

33 Relationship Building: District Interaction Tools Establish and maintain distribution lists Constantly refresh your website Conducting budget/interim/lcap reviews Monthly CBO and Director meetings Small workgroups/committees Send all correspondence electronically and via hard copy Utilize reference guides Host trainings and workshops 33

34 Techniques Determining Responsive Actions 34

35 Technical Review Complete Now What? Make Decisions based on analysis and knowledge of the District Go through checklists, but step back from them to understand the big picture. Are we seeing: Apparent Sound Fiscal Position Skilled financial management. Budget consistent with LCAP Reserves meeting or exceeding state recommended standard and local Board policies Good cash management Questionable Fiscal Position: The opposite of above, or maybe an unexpected variance or technical error or sometimes just a nagging intuition that a deeper look is needed. 35

36 Typical Methods/Responses Phone calls, informal discussions District visits Written responses Presentations One on one support, training, mentoring 36

37 Responsive Actions: No Concern Good Fiscal Position and Technically Accurate Submission at Budget/Interim Cycles Prepare approval letter. See samples. 37

38 Responsive Action: Questionable Fiscal Position The decision making is situational: In this District s situation, do I just need clarification? If so, get it and if satisfactory, proceed with response letter. A concern is identified. Next steps may include some of the following: Discuss concerns with CBO and maybe Superintendent on phone or in meeting. Provide training. Assist with technical corrections or corrective action plan. Write concern letter. (See samples.) Attend and present at a Board meeting. 38

39 Approaches to Challenging Calls Sometimes calls are challenging. Following are some strategies: Recognize that you may have miscalculated or may not have all of the information. My LCFF revenue calculations came in lower than the amount budgeted, but I may be missing something. Can you help me understand how you arrived at your numbers? I noticed that the salaries in the out-years appear to be relatively flat, although a 3% salary schedule increase was approved for your bargaining units. Are there some other factors affecting the calculation? In reviewing your cash flow spreadsheet, I noticed the draw on the TRAN in August, but I don t see the scheduled repayment. Can you show me where it is? At this point, the problem is often identified and a solution can begin. Just clarifying understanding before making judgments often provides the opportunity for discussion without defensiveness. 39

40 Samples 1. Positive Letters 2. Concern Letters 3. District Training Materials/Presentations 4. Miscellaneous Tools 40

41 Tips 41

42 Bring workshops and training programs to your offices. Sometimes pay for a district person to attend something if the district says they can t afford. Sit with district staff and show them how to do the work. Give the CBOs your cell phone number. They will often text us things they don t want in writing somewhere else. Use objective measures in a subjective way Concentrate oversight on highest risk districts Reinforce that the COE is a partner with the district we are on the same team. When you don t know something, it s OK to tell the district you don t know and 42 you ll look into it. Be honest. We are all working toward the same goal.

43 District Interaction Scenarios Scenarios: Moderated Panel Discussion regarding Approaches to AB 1200 Interactions 43

44 THANK YOU! 44