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Summer SchoolWASBO Accounting Seminar
March 20, 2014
Presented by:Carey Bradley, ConsultantErin Fath, Assistant DirectorSchool Financial Services TeamDepartment of Public Instruction
DPI - School Financial Services Team
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Agenda
Today we will … Provide an overview of Summer School –
requirements / prohibitions … Explain how a district receives State Aid
for Summer School Walk through the Summer School
workbook Discuss summer school FEES (important) Address frequently asked questions,
clarify specific summer school issues Point you to resources on the SFS Team
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Summer School
Any Board may elect to operate summer classes (between regular school years): Pupil Attendance is voluntary Open to all resident children in the district May permit children from another district to
attend upon payment of non resident tuition May not charge residents tuition if the
district claims these pupils for state aid/revenue limit purposes or if the class is credited toward graduation
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Aidable Summer School Courses
Districts have some latitude in what types of classes are offered, but be aware: Necessary for Academic Purposes Related or similar to instruction that is
offered during the rest of the school year Summer instructional objectives should
be connected to the regular school year curriculum
Course may be for remediation, enrichment, High School credit or credit recovery
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Aidable Summer School Courses
Requirements Classes must begin and end during the
summer months Taught by DPI licensed teachers No tuition for residents Allowed fees are limited (minimal) Online instruction – only instructional
time while students are on-site may be counted
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Aidable Summer School Courses
Can my district get State Aid?
Summer School minutes are generated for resident pupils enrolled in courses that meet the summer school requirements (academic purpose, appropriate fees, no tuition, etc.) 48,600 summer school minutes = 1 FTE
100% of summer FTE counted for General State Aid
40% of summer FTE counted for Revenue Limit Calc.
NOTE: Summer School starts the school year for General Aid and Revenue Limit purposes – so summer school in 2014 is the beginning of the 2014-15 school year.
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Aidable Summer School Minutes
Counting Pupil Minutes Up to 270 minutes (4.5 hours) per pupil per
day
Only instructional time may be counted (excludes recess, lunch, travel, independent study time)
Only time spent by students receiving direct instruction from a teacher who has the proper DPI license may be counted
Do not count pupil minutes for Extended School Year services if you are claiming Special Education categorical aid for related expenses
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Aidable Summer School - FeesIf the district claims summer school membership for purposes of State Aid under s.121.14, Wis. Stats:
• There shall be no cost to the resident student beyond individual use supplies (towels, gym clothes, band instruments, notebooks, pencils), and textbooks or similar items (workbooks).
• Fees for equipment, admission to a facility or event, transportation, shuttling, and food & lodging for off-campus activities are prohibited if a district claims state aid.
• Summer school fees may not be used to subsidize other classes or students.
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Aidable Summer School - FeesIf the district claims summer school membership for purposes of State Aid under s.121.14, Wis. Stats:
• Items for which fees are charged must be legally permitted and actually purchased for summer school use.
• Even if the class is not aided, required, or credited, fees may be charged but must be based upon the actual cost of the class.
Therefore ….
• You must be able to document that expenditures were made to cover the fee charged to each individual student.
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Non-Aided Summer Activities Programs supported by federal money or
categorical aid
Recreational programs, team sports, clubs, open gym, camps
Community programs, events, festivals, and performances
Travel time, recess and lunch time
Orientations and Extracurricular Activities
Pre-School programs
(NOTE: pupils who will meet the age requirement for 4k or for 5k in the Fall may enroll in a 4k or 5k (respectively) summer school program; minutes are countable for summer membership.)
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Non-Aided Summer Activities - Fees
If the district does not claim summer school aid:
• School boards may establish and collect reasonable fees for social, recreational or extracurricular summer classes and programs which are neither credited toward graduation nor eligible for state aid [s. 118.04 (4)].
• School boards may also provide and charge for transportation for extracurricular activities such as school athletic contests, school games, after school practice, late activity, school outings or extracurricular school field trips [s. 121.54 (7)].
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Summer School
We will provide examples of allowable (and non-allowable)
summer school fees shortly, but first we will walk through the Summer School Workbook …
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Summer School Pupil Count
Summer Count Worksheets Complete the Excel generated
worksheets PI1804-W1 and -W2 and keep on file
Average Daily Membership or Attendance Log
Submit the PI-1804 Summer School Membership Report electronically through the reporting portal
Summer School Membership Report (PI-1804-W1)
A Full Time Equivalency (FTE) is calculated by dividing the total minutes in column “a” by 48,600. Round the FTE to the nearest whole number, using normal rounding rules. TIP
It is recommend-ed that districts use the spreadsheet version, rather than hand calculate the numbers on the paper version.
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Summer School Worksheet (PI-1804-W2)
Reporting Average Daily Membership (ADM) for state aid eligibility:
Use one of the following two methods for determining minutes:
Method (1) Calculating ADM – Count the number of days each pupil was a member of the course and then add together to determine the total days of enrollment. The ADM is computed by dividing the aggregate of student membership days in that class by the days of instruction. (This is a nonduplicative count. A student's minutes in a class with two teachers may only be counted once.)
Method (2) - An attendance log is kept by the district for individualized instruction, where classes meet irregularly or for varying time periods. For each day, the teacher's log should indicate the date, name of the pupil, and the number of minutes the teacher provided direct instruction to the student. If two teachers are team teaching the same student at the same time, the student's minutes cannot be duplicated. For logged classes, there is no ADM calculation. Calculation of total minutes is done at the end of the summer school session by totaling all minutes on the attendance log. Logged classes generally should generate very few minutes or FTEs.
Summer School Worksheet (PI-1804-W2)
Method (1)EXAMPLE: Fifteen pupils were enrolled in a 30-day course. Twelve of these fifteen pupils were members for the entire 30 days (12 x 30 = 360). Two of the fifteen enrolled ten days after the course had begun, thus they were members for 20 days each (2 x 20 = 40) and one pupil dropped out after attending one day (1x30=30). The ADM is calculated using the total number of days of membership (not total number of days attended) for all pupils. In this case, 401 membership days (12 x 30) + (2 x 20) + (1 x 1). To calculate actual ADM, you would divide the total enrollment days (401) by the number of days the course is held, in this case 30. 401 divided by 30 = 13.37 ADM.
ADM is recorded in columns 8a for residents and 9a for non-residents. It is rounded to two decimal places.
To illustrate: 15 RESIDENT PUPILS ENROLLED IN A CLASS THAT MEETS FOR 30 DAYS
PUPILS x DAYS OF MEMBERSHIP = PUPIL DAYS 12 x 30 = 360 2 x 20 = 40 1 x 1 = 1 TOTAL PUPIL DAYS OF MEMBERSHIP = 401
AVERAGE DAILY MEMBERSHIP (ADM)= 401 DIVIDED BY 30 =13.37
ADA in column 8a =13.3716
DPI - School Financial Services Team
Summer School Worksheet (PI-1804-W2)Method (2) Take the total minutes from the teacher’s “log” and list them on 8a. Do not forget to write "log" on 6a, and the number of days the class was available on 6b.
For example:
Teacher Log of Pupil Individual Time for Resident StudentsTotal
Mon Tue Wed Thu Fri Mon Tue Wed Thu Fri Mon Tue Wed Thu Fri For SummerStudent A 30 30 30 30 30 30 30 30 30 270Student B 10 30 20 20 30 60 170Student C 90 90 90 270Student D 90 90 90 270Totals for Day 130 120 230 20 30 30 0 150 0 30 30 0 180 0 30
ADM in column 8a = 980
Student Daily Instructional Timesheet DATE: Monday June 16, 2013Total Minutes Resident NonResident
Name Res or NonRes Time - Start Time-Finish for day Minutes MinutesStudent A Resident 9:15 9:45 30 30Student B Resident 9:35 9:45 10 10Student C Resident 9:45 11:15 90 90Student D Resident 0 0Student E NonResident 9:00 10:00 60 60Student F NonResident
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SCHOOL DISTRICT: DATA FOR SUMMER OF 1804-W-2 (Worksheet)
Location:COURSE INFORMATION Res Min =0
Non Res Min
= 0
NOTE: MAXIMUM ALLOWABLE TIME IS 270 MINUTES PER DAY FOR ANY INDIVIDUAL PUPIL.
1. 3a. 3b. 4. 5.
a. b. c. d. Check Check
if if a. b. c. a. b. a. b.
4 Yr. 5 Yr. Grd Grd class class Period No. of Total ADM** Total ADM** TotalNo. of a. b. If "log" Minutes If "log" Minutes
Kndg Kndg 1-8 9-12 is for is Fee Certif. Length in Days Minutes Non- list the (Col. 8a list the (Col. 9a
Course Title Fall Fall Fall Fall Credit 0n-Line Amount Teachers Minutes Offered (Col. a x b) Resident Resident total min x Col. 6c) total min x Col. 6c)
6.
Non-ResidentResident
Total Instruction Time Per Pupil
See instructions - If a daily log is kept, enter the w ord "log" in 6a (in place of Period Length in Minutes)
and indicate the potential number of days for any pupil in 6b.
**If any student enrolled after the f irst day or dropped out during the course, the Average Daily Membership (ADM) (col. 8a and 9a) w ill be less than the Total Enrollment (col. 7a and 7b). See instructions.
If a daily log w as kept, list the total minutes from the log on (col. 8a and 9a). For "logged" classes, 8a w ill equal 8b and 9a w ill equal 9b.
Actual TotalEnrollment
(HEADCOUNT)
Grade Level
A detailed explanation of the course should be kept
separately.
AVERAGE DAILY MEMBERSHIP (ADM)
Complete at close of Summer School
8. 9.7.
Course Title - If more than 300 courses, use
multiple worksheets and combine into a
single report.
2.
USE TAB TO MOVE THROUGH FIELDS
This summer class is for pupils that will be eligible for a four year old kindergarten program in the Fall.
This summer class is for pupils that will be eligible for a five year old kindergarten program in the Fall.
See Chapter PI 17. Fees may need to be justified,
There must be at least one certified teacher for each class. See Chapter PI 17.
See Chapter PI 17. Any individual pupil is limited to 270 minutes per day, therefore, any single class must be limited to 270 minutes. If the instructional time for a class varies for each pupil (such as for individual music lessons), enter the word log in this column and indicate the number of possible days for any one student in column 6b.
Enter the number of days the course meets during the summer session. If this is a course where the instructional time is logged, enter the number of days the class is available for any one student.
Enter the number of residents that sign up and attend at least one day.
Enter the number of non-residents that sign up and attend at least one day.
See instructions. Column 8 is for residents. The Average Daily Membership on 8a can never be higher than the Total Enrollment in column 7a.
See instructions. Column 9 is for non-residents. The Average Daily Membership on 9a can never be higher than the Total Enrollment in column 7b.
This is optional for those districts that may wish to separate summer school by buildings or other criteria. In this case, information on the cover page <PI-1804> may need to be combined before submission.
Summer School Membership Report (PI-1804-W2)
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• A membership audit requires the audit of the Summer School membership calculation as well as Summer School fees.
• Fees are probably the biggest issue regarding Summer School membership audits.
• Be prepared to be able to document all expenditures made for each individual Summer School class. 19
Membership Audits
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What will auditors ask for?
• PI-1804W-2 (Worksheet)
• Summer school list of classes and fees
• Should not be a flat fee (difficult to link a flat fee to actual expenditures)
• Expenditures (by course) for the classes that charge fees
• Run a detailed report of the appropriate function and object and identify for auditor those used for summer school
• May be asked to pull some invoices
Summer School Fees
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What will auditors test for?
• Fees are not charged as a flat fee across all courses
• Costs identified by course are eligible costs
• Costs that are eligible do not exceed fees charged (by course)
Summer School Fees
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Fees should not be a flat fee across the board. If it is, each course must be supported by enough allowable cost to justify the fee.
For example, this district charged flat fee to all pupils:
Fee Pupils TotalElementary Gym Class $20.00 20 $ 400Extended Year Mathematics $20.00 20 $ 400Beginning Strings $20.00 20 $ 400Drama Class $20.00 20 $ 400
Why is this problematic? Let’s take a look at actual expenditures …
Summer School – Fees Examples
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Detail of the Elementary Gym Class Pedometers $ 100 Uniforms $ 400Water bottles $ 75Handouts $ 25
Total Spent: $ 600Total Collected: $ 400 OK
FEES – Example #1
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Detail of the Math Class
Handouts $ 50
Total Spent: $ 50Total Collected: $ 400 Not OK
FEES – Example #2
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Detail of the Beginning Strings Workbooks $ 200 Pens, pencils $ 50
Total Spent: $ 250Total Collected: $ 400 Not OK
FEES – Example #3
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Detail of the Drama Class Wardrobe (made by pupils) $ 1,500 OK if kept by pupilTeacher $ 2,950 Not allowable Lighting $ 500 Not allowable Handouts $ 240
Total Spent: $ 5,190Not Allowable: $ (3,450) Allowable Spent: $ 1,740 Total Collected: $ 400 OK
FEES – Example #4
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Findings:
Elementary Gym Class OKExtended Year Mathematics Not OKBeginning Strings Not OKDrama Class OK
Consequence: DPI will reduce pupil minutes for the Mathematics and Beginning Strings classes.
Depending on the FTE loss incurred, there could be a revenue limit penalty.
Summer School – Fees Examples
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1. There shall be no cost to the resident student or parent beyond personal use items [ incidental supplies, textbook, workbooks or similar items] if the district claims summer membership for state aid purposes.
2. If the student is a resident of the district and the class is necessary for a grade promotion, high school graduation, or is given credit toward graduation, the district may not charge for the instruction, building costs or apparatus.
3. Even if the class is not required, credited or aided, the fees must be based upon the actual cost of the class.
4. Fees may not be used to subsidize other classes or students (an cannot subsidize regular school year costs).
5. Items for which fees are charged must be legally permitted and actually purchased for summer school use.
Summer School Fees Summary
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Summer School - Fees
Suggested Monitoring Activities
(during and after the summer program) Confirm fees collected
Confirm expenditures for supplies, etc.
Compare fees collected with actual costs
If you have an excess of revenues over expenditures then either refund the under spent portion of the fee or provide a consumable (snacks, T-shirt, etc.) before the end of the summer
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RESOURCES
Summer School Fees
See DPI's websites regarding fees:
• Summer Schoolhttp://sfs.dpi.wi.gov/sfs_summ_sch
• School Fees (General) http://sfs.dpi.wi.gov/sfs_fees
• Membership Auditshttp://sfs.dpi.wi.gov/sfs_m_audit
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How much can the district charge for allowable fees?
Fees must be supported by the actual cost of the provided service. For example:
A general fee of $30 per student to cover miscellaneous school supplies would probably not be legal; however,
If it is supported by evidence that each child receives at least $30 worth of school supplies that would otherwise be provided by the parent, the fee is allowable.
A school district may face challenges if it offers a discounted price or volume discount for families with more than one child in the district.
If the district wants to provide such a discount, it should be based upon indigency or need rather than cost.
Summer School FAQs & Clarifications (1)
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Can a school district charge students for driver's education?
The district may not charge for instruction or for the use of any apparatus necessary to the instruction, such as vehicle cost or simulator cost, IF
The student is given credit toward graduation, or
The class is required for graduation, or
The class is aided under s. 121.14 (summer school).
It may charge non-indigent students for the book and/or workbook required or any other personal/individual use item that is associated with the class.
Summer School FAQs & Clarifications (2)
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Can districts offer online courses during summer school? Districts may count instructional minutes provided
through eligible online courses for resident students for state aid and revenue limit purposes.
Such classes must comply with all other state summer school requirements (e.g., DPI licensed teachers, fees, partnerships, academic courses, etc.) to be eligible to count students for membership.
Online course offerings must be provided to students on-site and the school district must document and retain records used in the calculation of the instructional minutes generated for each class that is included for the DPI Pupil Count Summer School report
Summer School FAQs & Clarifications (3)
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Can districts partner with other agencies to provide summer school? Districts may only operate an academic summer
program in cooperation with a CESA or another school district under current state law.
Districts operating summer activities with other entities are not eligible to claim membership for state aid or revenue limit purposes for those summer activities.
Examples of non-aidable partnerships of academic classes:
Local YMCA programs/camps
Boys/Girls Clubs
Parks & recreation departments
Community programs.
Summer School FAQs & Clarifications (4)
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What about Transportation?
School board may provide transportation for pupils residing in the school district and attending summer classes.
If claiming membership for state aid purposes – school board must to provide transportation/shuttling to students, free of charge, if the academic class is at an alternate site.
If the school board provides transportation, there shall be reasonable uniformity in the minimum and maximum distances pupils are transported.
Districts may be eligible to receive State Transportation Aid for summer school transportation costs: PI-1547-SS Report (separate report from regular year Transportation Report)
PI-1547-SS will open in July 2014 (for summer school 2014)
Submit PI 1547-SS by October 1st
Summer School FAQs & Clarifications (5)
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What else do I need to remember?
All courses must be taught by a DPI-licensed teacher, with the exception of swimming.
Swimming programs may be “taught or directed by” DPI licensed teachers.
Special education services, such as PT/OT and S/L, may not be claimed as a summer school academic course.
Additionally, students with an IEP requiring extended school year (ESY) services, may not be counted towards summer school membership.
Summer School FAQs & Clarifications (6)
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THANK YOU !!SFS Team Resources
For further information about Summer School, go to:
http://sfs.dpi.wi.gov/sfs_summ_sch
Direct questions concerning financial issues to:
Carey Bradley: (608) 267-3752 or [email protected]
Direct questions concerning transportation issues to:
Bruce Anderson: (608) 267-9707 or [email protected]
Direct general summer school questions to:
Wendi Zitske: (608) 266-8938 or [email protected]