Fund 90 Co-op/Package Programs
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1 Fund 90 Co-op/Package Programs WASBO Accounting Conference-March 15 & Presenters Bill Trewyn- Business Manager, Elkhorn Area School District Dave Van Spankeren-Executive Director Business Operations CESA 6 Sara Andrus- Curriculum Coordinator, Big Foot Area Schools Presentation Outline What is a Cooperative/Package Program State Statute How are these programs accounted for within the WUFAR structure (Fund 90) How do Co-Op Programs work- fiscal agent role, participating schools Accounting Examples Important consideration in forming Co-op Programs Advantages of a Co-Op Program General Resources Q & A 1
2 What is a Co-op/Package Program Interdistrict agreement between government units (School Districts & CESA s) to share programs and services or staff. School District to School District CESA to School District Agreements are allowed by state statute Intergovernmental Cooperation (2) (2) In addition to the provisions of any other statutes specifically authorizing cooperation between municipalities, unless those statutes specifically exclude action under this section, any municipality may contract with other municipalities and with federally recognized Indian tribes and bands in this state, for the receipt or furnishing of services or the joint exercise of any power or duty required or authorized by law. If municipal or tribal parties to a contract have varying powers or duties under the law, each may act under the contract to the extent of its lawful powers and duties. A contract under this subsection may bind the contracting parties for the length of time specified in the contract. This section shall be interpreted liberally in favor of cooperative action between municipalities and between municipalities and Indian tribes and bands in this state. What are the major provisions of a Cooperative Agreement Contract Purpose of Agreement (define program/services) Define participants (school districts/cesa) Identify Fiscal Agent Student membership for state aid purposes counted by district of residence Develop annual budget and define participants share Agreement requires Board approval (resolution) and signature of President & Clerk for all participants 2
3 Fiscal Agent Responsibilities-Fiscal Agent Policy Project/program accounting Budget Control Program management Reporting Disbursing funds/paying bills Level one documentation Level two documentation Level three documentation Fund 90- Package and Cooperative Programs Fund 91 (3) Expenditures made by a host district for programs made available to other districts through a CESA CESA serves as fiscal agent Fund 93 (0) Consortia programs funded with loans from the TEACH Wisconsin Board Fund 99 (112) Expenditures for all other cooperative instructional programs Examples of Co-op/Package Programs Fund 91 Between CESA and School Districts DHH (Deaf/Hard of Hearing Impairment) classroom in Lomira EC Berlin/Princeton Combine districts cost and CESA cost and shared expense equally per student. Fund 99 Between School Districts Big Foot Area Schools shares staffing between 5 districts, combined purchasing, PD, subscription services, shared legal fees, shared annual notice publication etc. Share other examples- athletic programs, grants, etc. 3
4 How do Co-op/Package Programs Work Fiscal Agent Role: Recordkeeper of the co-op/package financial transactions including expenditure payments and revenue invoicing. Agent would also claim the Special Ed staff salary & fringe on the PI-1505 SE as an 011 aidable expense and transit aid to partner districts. Between districts - select a veteran business manager/bookkeeper to handle complex proration formulas, reasonable to have admin fee or other agreement. Participating Schools Role: The hosting district would pay all expense related to the program in their district. They would send a claim form to CESA for reimbursement. CESA would pay the district. The district would be invoiced for the shared cost as an 019. Sample Fund 99 (Fiscal Agent) Accounting Transactions Expense Accounts 99E $75,000 (Program Salaries) 99E $25,000 (Program Benefits) TOTAL $100,000 Revenue Accounts 99R $50,000 (Fiscal Agent share of program costs/transfer from Fund 10) 99R $50,000 (Participating District Share) Total $100,000 Fiscal Agent Fund 10 account is 10E $50,000 Participating District Fund 10 account is 10E $50,000 Sample Fund 27 (Fiscal Agent) Accounting Transactions Expense Accounts 27E $75,000 (Program Salaries) 27E $25,000 (Program Benefits) TOTAL $100,000 Revenue Accounts 27R $50,000 (Fiscal Agent share of program costs/transfer from Fund 10) 27R $50,000 (Participating District Share) Total $100,000 Fiscal Agent Fund 10 account is 10E $50,000 Participating District Fund 27 account is 27E $50,000 4
5 Sample Fund 27 (Fiscal Agent) Accounting Transaction for State Aid distribution Revenue Accounts 27R $26,000 (Receipt of state Special Education costs from prior year costs) TOTAL $26,000 Expense Accounts 27E $13,000 (disbursement of participating district share of state aids from prior year costs Total $13,000 Participating District Fund 27 receipt of state aids account is 27R $13,000 Important Considerations in CO-OP Agreements Defining level of detail in the agreement Changes in program/service scope Changes in participants Fiscal Agent Responsibilities Added workload recognition Fee or other sharing arrangement Cash Flow Considerations Shared Special Education Services are to be recorded in Fund 27 not 90 Advantages of an CO-OP/Package Program Retention of quality, hard to hire staff via full time, lucrative salaries and benefits at lower cost to the district than through a private consulting agency. (OT, PT, VI, OM, SP, nurses, psychologists, foreign language, etc. ) Shared administrative or teaching staff to fulfill part-time needs Flexibility of staff and licenses to fill needs Discounted purchasing on group orders for curriculum materials, paper, copy machine service contracts Shared, dynamic professional development 5
6 Resources DPI Package and Cooperative Funds Link State statute Boardman & Clark Presentation Final-A pdf Bill Trewyn or 262/ ext 1406 Sara Andrus or Dave Van Spankeren or Q & A 6
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