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2/3/2020
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Long-Term Facilities Maintenance (LTFM)MASBO – Winter 2020
February 6, 2020
Sarah Miller| Division of School Finance
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Ten Minnesota
Commitments to Equity
1. Prioritize equity.
2. Start from within.
3. Measure what matters.
4. Go local.
5. Follow the money.
6. Start early.
7. Monitor implementation of standards.
8. Value people.
9. Improve conditions for learning.
10.Give students options.
Today’s Agenda
Long-Term Facilities Maintenance (LTFM) Process Review/Old and New
▪FY 19 LTFM Approved vs. UFARS Cost Reconciliation
▪FY 22 LTFM Ten-Year Plan Preparation and other Planned Webinars
▪20PAY 21 Levy for FY 22 LTFM Ten-Year Plan Preparation – Old and New
▪ LTFM Guidance for Allowable and Restricted Expenditures – Old and New
▪Resources
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FY 19 LTFM Approved vs. UFARS Cost Reconciliation
Review
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FY 19 LTFM End of Year Process Review
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A1
B1 B2
A3A2
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Minnesota Funding Reports (MFR) – Aid Entitlement Report for LTFM
Data Center > Data Reports and Analytics, locate and “click” into the MFR under School Finance Reports
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FY 19 LTFM End of Year Process Review
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LTFM FY 19 End of Year Review – 18-19 Aid Entitlement Report
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Line 5
Line 14
Line 9
Cert. LevyEst/Actual
LTFM FY 19 End of Year Review – 18-19 Aid Entitlement Report
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Line 62 = Aid
Line 64 = PAYGO
Line 65 = LEVY
Line 60 Total LTFM
RevenueLevy &
Aid
Cert. LevyEst/Actual
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LTFM FY 19 End of Year Review – 18-19 Aid Entitlement Report
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Cert. LevyEst/Actual
Contact:Lonn Moe
(651) 582-8569
LTFM “New” – Planned Webinars
Future Webinar Plans:
1. Questions and Answers to LTFM Ten-Year Plan Preparation for 20PAY21 Levy for Fiscal Year 2022
2. Health & Safety Data Submissions Website Reporting Status
3. FY 20 End-of-Year LTFM Approved vs. UFARS Cost Reconciliation
4. Facilities Age & Square Footage Data Submissions Review
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New
20PAY 21 Levy for FY 22
LTFM Ten-Year Plan Preparation
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LTFM Ten-Year Plan Preparation - Review
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LTFM Webpage under Facilities and Technology
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See Handout
LTFM Guidance – FY 2021 Current
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LTFM Ten-Year Revenues and Expenditures Summary
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Using the Revenue and Expenditure Spreadsheets Together (LTFM Guide Page 12)
The expenditure spreadsheet should show how the revenue will be spent. Unfunded projects should not be on the spreadsheet. Technically, projects that cannot be funded are deferred beyond the ten years shown. The MDE approval process is based on finance code summary amounts over a ten-year period. Revenue use should show that the district is avoiding financial difficulty. The revenue should not be overspent over time. A district can generate a deficit, but a district needs to have cash on hand from other sources to cover the cost until LTFM revenue catches up to expenditures. The plan should not show a chronic deficit. The spreadsheets should show the actual intent of the district at the time the plan is submitted. The plan can then change throughout the year with school board approval as district priorities may change. The spreadsheets, together, include revenue supporting project expenditures over time.
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LTFM – Process for Submission to Commissioner – use MDE forms
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▪ Costs of projects only make up the expenditure plan. This also includes Bond proceeds spent on projects.
▪ LTFM Expenditure plan includes only Funds 01- General Fund and 06 –Construction Fund. Do not include Fund 07 – Debt Service principal and interest payments.
▪ The ten-year revenue projection provides planning options for funding and aid/levy amounts. Debt payments (PRINCIPAL AND INTEREST) belong on the revenue spreadsheet since LTFM revenue pays the debt.
▪ Use ten-year expenditure and ten-year revenue in conjunction to summarize the plan and revise annually. Spreadsheets reflect actual intentions.
LTFM Guide – Required Document Submission Mid-Year Revisions
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LTFM Required Document Submission for LTFM Mid-Year Revisions
Reasons to submit a new plan include:
1. Issuance of Bonds (bond schedule required)
2. Adding a Health and Safety (H&S) Project Costing $100,000 or more for asbestos, fire safety, or indoor air quality (Finance Codes 358, 363, 366)
3. A single project at a site costing $2,000,000 and
4. Major plan changes where a district would want to ensure the plan can be approved before risking making the expenditures
LTFM Ten-Year Plan Documentation – Due July 31
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1. EXPENDITURESIN EXCEL
2. REVENUE PROJECTIONS
3. MINUTES 4. SOA
IN EXCEL
SIGNED byCLERK
SIGNED bySuperintendent
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LTFM Ten-Year Revenue Projection (Example is FY 21)
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Contact: Lonn Moe at (651) 582-8569
LTFM Ten-Year Expenditures Review – 20PAY21 LEVY – FY 22
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Submitted Plan to MDE for 20PAY21, FY 22 – Deadline July 31, 2020
LTFM Ten-Year Expenditures Review – 20PAY21 LEVY – FY 22
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Submitted Plan to MDE for 20PAY21, FY 22 – Deadline July 31, 2020
No Narrative sent with the Plan
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LTFM Review – Asbestos Narrative Criteria
Asbestos Removal and Encapsulation Project Narrative – For FY 2021 and FY 2022 projects costing $100,000 or more per project/per site/per year – for additional revenue only.
• Project Scope
➢Description of the project
➢Type of asbestos (six types)
➢Amount of asbestos
• Cost of each Project➢ Engineer/Contractor cost estimate
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LTFM Review – Fire Safety Narrative Criteria
Fire Safety Project Narrative – For FY 2021 and FY 2022 projects costing $100,000 or more per project, per site, per year – for additional revenue only.
• Project Description
• Cost Estimate from Project Engineer
1) Example – HVAC site project
➢Building permit pulled; building inspector has jurisdiction for review and approval, or
➢State Fire Marshal review and approval
2) Example – Fire Alarm System Failure
➢Requires State Fire Marshal Order or
➢Local Fire Chief, if applicable (has to be approved by MN State Fire Marshal)
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LTFM Review – Asbestos Narrative Criteria
Indoor Air Quality Project Narrative – For FY 2020 and FY 2021 projects costing
$100,000 or more per project, per site, per year – for additional revenue only.
• Project Scope
➢Project description
➢Description of ASHRAE standards not being met
➢Description how project will result in meeting ASHRAE standards 62.1
• Cost of each Project➢ Project Engineer (obtain from PE)
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LTFM Review – Indoor Air Quality (IAQ) Narrative Criteria
Indoor Air Quality Project Narrative – For FY 2020 and FY 2021 projects costing $100,000 or more per project, per site, per year – for additional revenue only.
• Floor plan/schematic to reflect classrooms affected
• ASHRA Standards 62.1 Criteria
➢Table listing current cubic feet per minute (CFM) ratings per occupant in room
➢Table listing final CFM ratings per occupant in room
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LTFM – MDE’s Project Review of $2 Million Single Site/Year
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Submitted Plan to MDE for 20PAY21, FY 22 – Deadline July 31, 2020
No Narrative sent with the Plan
LTFM Review – Deferred Maintenance Verification
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LTFM Review – Deferred Maintenance Narrative Criteria
Deferred Maintenance Narrative – For FY 2020 and FY 2021 deferred maintenance projects costing $2,000,000 or more per project, per site, per year.
• Scope of Each Project➢Sufficient detail to indicate change in condition of the facility➢Detail to indicate improvement to useful life➢Level of deferred maintenance work needed before/after project completion
• Cost of Each Project➢Architect costs estimates ➢Consulting cost/fee estimates
• Discuss criteria that make project/s eligible for LTFM revenue and work necessary to prevent further erosion of facilities
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LTFM – MDE’s Project Review of $2 Million Single Site/Year
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PROJECT EXAMPLE:• Bonded Mechanical Systems Project $2,000,000 or more per
project/site/year (MDE viewpoint)• Reality – From the school’s viewpoint this project will actually span a
two-year period. In year 2021, the school estimates spending $2,300,000 at Elementary School “A”. In FY 2022, the school plans spending another $1,500,000 to complete the project at Elementary School “A” that began in FY 21.
LTFM – School’s View of the Project
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Submitted Plan to MDE for 20PAY21, FY 22 – Deadline July 31, 2020
Elementary “A” $2,300,00 1st Yr. $1,500,000 2nd Yr.
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LTFM – UFARS Coding for Two-Year Project
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Fund Organization Program Finance Object Course Expenditures
06 020 865 370 520 999 $ 250,000
Two-Year Deferred Maintenance Project in Elementary “A”UFARS Coding for 2nd Year – School uses Course Code 999
Fund Organization Program Finance Object Course Expenditures
06 020 865 382 305 999 $ 50,000
Fund Organization Program Finance Object Course Expenditures
06 020 867 380 520 999 $2,000,000
FY 21
370 - Electrical
FY 21
380 - Mechanical
FY 21
382 – Professional Services & Salary
Total 1st Year Deferred Maintenance Expenditures $2,300,000
LTFM – UFARS Coding for Two-Year Project
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Fund Organization Program Finance Object Course Expenditures
06 020 865 370 520 999 $ 300,000
Two-Year Deferred Maintenance Project in Elementary “A”UFARS Coding for 2nd Year – School uses Course Code 999
Fund Organization Program Finance Object Course Expenditures
06 020 865 380 520 999 $1,200,000
FY 21
370 - Electrical
FY 21
380 - Mechanical
Total 2nd Year Deferred Maintenance Expenditures $1,500,000
LTFM Examples – Upcoming for 20PAY21 Levy for FY 22
• Asbestos Removal and Encapsulation Project Narrative
• Fire Safety Narrative
• Indoor Air Quality Narrative
• Deferred Maintenance Narrative
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“NEW” 20PAY21 Levy for FY 22NARRATIVE EXAMPLES
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LTFM Review – Proposed FY 22 Ten-Year ExpendituresFunds 01 and 06
Long-Term Facilities Maintenance (LTFM)
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LTFM Review – FY 20 Revenue Projection Model
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AID - 317
0.00
Levy - 001
$250,343.92
LTFM Revenue – Revenue Projection ModelLevyCert “Tab”
Long-Term Facilities Maintenance (LTFM)
FY 19 End of Year Process Review
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Levy Certification 2018 PAYABLE 2019
Levy Page # Levy Line #
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LTFM Revenue – Revenue Projection Model State Aids “Tab”
Long-Term Facilities Maintenance (LTFM)
FY 19 End of Year Process Review
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LTFM Review – 18PAY19 Certified Levy for FY 20
Certified Levy 18PAY19, page 35 of 40
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LTFM Review – 18PAY19 Certified Levy for FY 20
Certified Levy 2018 Payable 2019, page 36 of 40 (LTFM Adjustments)
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LTFM Guidance for Allowable/Restricted Expenditures
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Current and NEW
ADDITIONAL LTFM GUIDANCE
COMING SOON!
LTFM Revenue – Guide for Allowable Expenditures – Revisions Pending
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Bottom of LTFMWebpage
Under Review for Revisions
LTFM Guidance for Allowable Expenditures
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A. Forward
B. Authorized Expenditures
C. Deferred Maintenance Qualifying Criteria – Categories 1-11
• Capital expenditures
• Maintenance Projects
D. Disabled Access Qualifying Criteria
E. Health and Safety Qualifying Criteria (Finance Codes 347 – 366)
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LTFM Guidance for Allowable Expenditures
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A. Forward Section
LTFM Revenue - Guidance for Allowable Expenditures
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E. Health and Safety Qualifying Criteria – LTFM Guide, page 4
LTFM Revenue – Guidance for Allowable Expenditures
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F. Additional Requirements Regarding Health and Safety (Page 16)
• Examples
✓New Construction or Re-Locatables
✓Facility – Demolition
✓Facility Evaluation for Structural Safety
✓Professional Fees
✓Weather/Flood-Related Damage
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LTFM Revenue – Guidance for Allowable Expenditures
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G. Long-Term Facilities Maintenance Reserve Transfer to Debt Service Qualifying Criteria (Page 17)
• By board resolution money may be transferred from the general fund reserve for LTFM to the debt redemption fund to pay the amounts needed to meet, when due, principal and interest on general obligation bonds issued for LTFM bonds issued under Minnesota Statutes, section 123B.595, Subdivision 5.
H. Remodeling for Pre-K Instruction Qualifying Criteria (Page 17)
• A school district with an approved voluntary pre-kindergarten program under Minnesota Statutes, section 124D.151, is eligible to include the cost approved by the commissioner for remodeling existing instructional space to accommodate pre-kindergarten instruction.
Allowable/ Restricted Uses for LTFM Revenue (Minn. Stat. § 123B.595, subd. 10 and 11)
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Continue to Obtain SFM Plan Review
Fire Alarm Equipment
• The cost to purchase, install and maintain components of a fire alarm system as required to comply with fire and life safety code is allowed. Entire building replacement of a fire alarm component will require SFM written orders to substantiate system failure.
• Fire Suppression Re-work Review - If the school has pulled a building permit for other building construction or remodeling (not LTFM related) and the building inspector has been involved in the fire suppression re-work, you may still request State Fire Marshal review by John Swanson.
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LTFM – Proposed Future State Fire Code Changes – June 2020
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State Fire Code Proposed Changes for June 2020
• 907.2.3.3 Notification. Activation of the fire alarm system or automatic sprinkler system shall initiate a general evacuation signal.an emergency voice/alarm communication system meeting the requirements of Section 907.5.2.2 and installed in accordance with Section 907.6.
• Exception: An emergency voice/alarm communication system is not required in Group E occupancies with occupant loads of 100 or less. In such cases, activation of the fire alarm system or automatic sprinkler system shall initiate a general evacuation signal.
LTFM – Allowable or Restricted Expenditure Questions
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▪ Unallowable – If the fire alarm system is still in an operative condition (no fire marshal citing for inoperative system), a school is not able to use LTFM revenue to replace with the voice evacuation system. Other financial resources must be considered for this scenario.
▪ Allowable – The state fire marshal has written an order to replace the existing, non-compliant fire alarm system and it is allowable to replace with the voice activated communication system
▪ Unallowable – Existing fire alarm systems in an operative condition will be grandfathered in and not required to be replaced with the new, voice activated fire alarm system until the state fire marshal cites the school.
Allowable/ Restricted Uses for LTFM Revenue (Minn. Stat. § 123B.595, subd. 10 and 11)
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Vaping Detectors
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Allowable/ Restricted Uses for LTFM Revenue (Minn. Stat. § 123B.595, subd. 10 and 11)
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Allowable/ Restricted Uses for LTFM Revenue (Minn. Stat. § 123B.595, subd. 10 and 11)
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20PAY21 (FY 22) LTFM Optional Templates - Pending
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LTFM School Board Resolution - Example
“This template is optional for school
board use and does not constitute legal
advice. For legal advice on school board
resolutions and long-term facilities
maintenance statutes, please consult
your school district’s attorney.”
Disclaimer
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Accessibility Questions Department of Labor and Industry (DLI)
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PREVAILING WAGE QUESTIONSDepartment of Labor and Industry (DLI)
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http://www.dli.mn.gov/business/employment-practices/prevailing-wage-information
PREVAILING WAGE QUESTIONSDepartment of Labor and Industry (DLI)
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Continue to Obtain SFM Plan Review
• Contractors can send plans of the building layout showing the scope of work to:
State Fire Marshal Division
Attn: John Swanson
8321 168th Street W
Lakeville, MN 55044
• Contact John if there are any questions: [email protected] or (651)-334-3217
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Radon Contact InformationMinnesota Statutes, section 123B.571
Dan Tranter
Indoor Air Unit Supervisor
Minnesota Department of Health
Or
651-201-4618
Radon Testing Plan information at MDH
www.health.state.mn.us/divs/eh/indoorair/schools/radonschool.html
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▪ Currently, radon testing is not mandatory
▪ School Districts may include radon testing as a part of its ten-year LTFM plan under Minnesota Statute, section 123B.595. If included in an approved LTFM plan, the district shall conduct the testing according to the radon testing plan developed by the commissioners of health and education.
▪ See “Health and Safety Environmental Management Program Guidance” on the MDE Health and Safety webpage dated 06/16/16.
Long-Term Facilities Maintenance Webpage – Lead in Water Guidance
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Related offsite resources:
Minnesota Department of Health (MDH) Drinking Water in Schools
Reducing Lead in Drinking Water Technical Guidance –Revised March 2019
Education and Communication Toolkit
2017 Lead Legislation FAQs
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Lead in School Drinking Water – New Issues
Lead in School Drinking Water
3-T’s
➢ Environmental Protection Agency (EPA) revised the 3 T’s last fall (Was: Training, Testing and Telling – New: Training, Testing and Taking Action). Lead in School Drinking Water guidance to be updated by MDH and MDE – March 2019
EPA WIIN Grant
➢Water Infrastructure Improvements for the Nation (WIIN) nationwide grants.
➢ Grant Objective: Assist with voluntary testing for lead in drinking water at schools and child care programs.
➢ EPA estimates Minnesota grant to be around $400,000. Grant criteria is pending and being reviewed by MDH and MDE.
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Minnesota Department of Health (MDH)
Anna Jeanne Schliep
651-201-4667
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Resources
MDH- links to resources and MDH School Guidance Document
http://www.health.state.mn.us/divs/eh/water/index.html
MDH- Lead Unit
http://www.health.state.mn.us/topics/lead/index.html
AWWA—Lead Service Line Communications Guide
http://www.awwa.org/Portals/0/files/resources/publicaffairs/pdfs/FINALeadServiceLineCommGuide.pdf
EPA-3Ts For Reducing Lead— Revisions Complete
https://www.epa.gov/sites/production/files/2015-09/documents/toolkit_leadschools_guide_3ts_leadschools.pdf
NPR—Lead Pipe Test
https://apps.npr.org/find-lead-pipes-in-your-home/en/#intro
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Guidance – LTFM Webpage and UFARS Chapter 4 – Finance Codes
LTFM Webpage – Districts, Schools and Educators > Business and Finance > School Finance > Facilities and Technology > Long-Term Facilities Maintenance, locate LTFM Guide hyperlinks
Long-Term Facilities Maintenance Guide 2019 (Current)
Long-Term Facilities Maintenance Revenue – Guide for Allowable Expenditures(2016 is current guidance)
Uniform Financial Accounting and Reporting Standards (UFARS)
Chapter 4 – Finance Dimension Descriptions (page 12)
Financial Management Webpage – Districts, Schools and Educators > Business and Finance > School Finance > Financial Management > UFARS, locate Chapter 4 – Finance Dimensions
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LTFM Questions:
Allowed uses of LTFM revenue, process and timelines, LTFM expenditure projection
spreadsheet, health and safety data base, LTFM UFARS coding, Facilities Age and
Square Footage Reporting - adding new buildings or deleting buildings: contact Sarah
C. Miller at [email protected] or (651)582-8370.
Revenue Projection spreadsheet, Levy Limitation and Certification report adjustments,
LTFM aid entitlement and levy calculations, LTFM required debt: contact Lonn Moe at
[email protected] or (651) 582-8569.
Long-Term Facilities Maintenance – FY 2019
Thank you!
Sarah Miller
[email protected] (651)582-8370
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