ROCP Business Management and Accounting

1
ROC/P Business Management and Accounting
2
Attendance Accounting

• When the Tush hits the Cush

3
Categories For Reporting

• Concurrent Students-students enrolled in public
  or private high school,alternative or
  continuation high school (EC 52324.5)
• Non Concurrent Students-students
  graduated,exempted or expelled,adults(18) and
  students 16 to 18 not enrolled in high school for
  3 months of the regular school year. (EC 52314.5)
• CalWorks
• Disabled Students

4
Class Scheduling

• Minimum Day for apportionment is 60 minutes for
  ROPs and 180 minutes for ROCs (EC 52326)
• Classes may be held on Saturday or Sunday,or both
  (EC 52326)

5
Attendance

• Attendance records must be teacher certified.
• Must be reported in clock hours or portion of
  clock hours
• Attendance records must have appropriate
  information and be signed and dated by the
  teacher.
• Must be maintained for three years and is
  auditable.

6
Creditable Attendance

• Full attendance is allowed if a student is
  present for a portion of a 60 minute class.
• Students need to be present for some part of the
  second hour if the class is scheduled for more
  than 60 minutes for apportionment credit.
• Only actual instructional time is allowed for
  attendance for class shortened by scheduling.

7
Creditable Attendance

• Students may generate as many hours of
  apportionment attendance as their schedule
  allows. (EC 46140)
• Cooperative Vocational Ed students on the job
  training limited to 15 hours a week exclusive of
  classroom attendance. (EC 51760.5)
• Interdistrict attendance is permitted by ROC/Ps.
  (EC52317)
• ( up to the approved course hours)

8
Creditable Attendance

• Passing time between ROP classes, not to exceed
  10 minutes, is allowed for pupils changing
  courses or instructors.
• Travel time to the ROC/P from regular school is
  not creditable.
• County operated ROC/Ps have specific
  requirements for interdistrict attendance. (EC
  52314)
• Attendance systems must be state approved.

9
Apportionment
10
What is Apportionment?

• Allocation of state aid, district taxes, and
  other monies to LEAs and other government
  agencies.
• Comprised of
• Average Daily Attendance aka ADA
• CDE Certification of ADA Reports
• Monthly Payment Schedule

11
Average Daily Attendance

• 525 hours of ROC/P instructional time equals 1
  ADA at P3.
• Base Revenue Limit, BRL, is established for each
  ROC/P for each creditable ADA.
• ADA is separated into Base ADA, Growth ADA,
  CalWorks ADA, and Excess Growth ADA

12
ADA Computation Example

• Typical Day Block Class
• 1 Section 5hrs per Week X 20 students
• 100 Weekly Hours for 180 days 3600 hrs.
• 3600 hrs divided by 525 6.87 ADA

13
What Does That Mean in Dollars?

• 6.87 ADA x 3053.25 BRL per ADA 20,975.83 for
  the one section class example.

14
Base ADA

• Base ADA is the funded ADA for the prior fiscal
  year and is funded at each ROC/Ps base revenue
  limit.
• Base Revenue Limits change year to year based on
  cost of living adjustments (COLA),growth or other
  changes within the state budget process.

15
Growth ADA

• Growth ADA is funded based upon the prior year
  P-2 ADA in grades 9 to 12,inclusive,for the
  districts served by the ROP
• Growth ADA is funded through the Budget Act for
  the current year with a minimum of 10 ADA .
• Growth is funded at the statewide revenue limit.
• Growth ADA plus the Base ADA becomes the new Base
  ADA for the following year.

16
CalWorks

• ADA funding for instructional services for
  CalWorks eligible clients and is determined by
  funding by the State Funding Act.
• Funding is appropriated to ROCPs only after CAP
  is reached.

17
What is CAP?

• CAP is your Base ADA and Funded Growth from the
  Previous Year.
• How Does it Affect ROP Funding?
• Generates Growth ADA BRL
• Generates CALWORKS ADA BRL
• Generates Excess Growth ADA BRL

18
Example

• ROC/P has a CAP of 3994
• Actual ADA Generated was 4556
• Base ADA of 3994 x 2715 10,843,710
• 190 Growth x 2749 522,898
• 36 CalWorks ADA x 2715 97,740
• 216 Excess Growth ADA x 62.25 283,611
• So What Could Happen If the ROP DID NOT meet CAP?

19
NOT MEETING CAP

• Potential loss of revenues in the amount of
• 904,249 !!!!!!!

20
Principal Apportionment
21
Advanced Apportionment

• Based on the P-2 report certified by the CDE on
  July 15.
• Adjusted for projected growth and COLA in the
  current year Budget Act.
• Prior year actual ADA is used at this
  apportionment since ROPs are funded on annual
  ADA.
• In February the advance Is recalculated based on
  certification of the prior year annual.
  Adjustments from P-2 to annual are reflected.

22
First Principal Apportionment

• Covers reported ADA from July 1 to December 31.
  Due on January 15th.
• ADA is submitted on the J18/19 or J27/28 for
  county offices.
• It is referred to as P-1
• Even though actual ADA is reported ROCPs are
  funded on a annual basis and prior year annual is
  used at this time.

23
Second Principal Apportionment

• Covers ADA reported from July 1 to April 15th.
  Due on May 1st.
• It is referred to as P-2
• Even though actual ADA is reported ROCPs are
  funded on a annual basis and prior year annual is
  used at this time.

24
Annual Apportionment

• Covers reported ADA from July 1 to June 30th.
• Is reported on J-18/19 or J27/28 and due on July
  15th.
• Referred to as Annual or P-3.

25
Cash Flow
26
Payment Schedule

• July 6 of advanced apportionment
• August 12 of advanced apportionment
• Sept to January 8 of advanced apportionment
• February 1/3 difference between advanced
  apportionment and P-1
• March 1/6 difference between advanced
  apportionment and P-1

27
Payment Schedule

• April 1/6 difference between advanced
  apportionment and P-1
• May 1/6 difference between advanced apportionment
  and P-1
• June remaining difference between P-1 and P-2

28
Payment Schedule

• Monthly payments on the previous schedule are
  made by the State Controllers Office to County
  Office of Education
• JPA ROCPs funds are first credited to the
  accounts of the district(s) of residence. ROPs
  then bill districts on a monthly or quarterly
  basis.

29
What the Heck Does All of That Mean!!!!!!
30
Do Cash Flow Planning

• Remember cash does not come in equal installment.
• Do several cash flows through the year.
• Plan controllable expenses accordingly.
• Must be Cash Positive by Year End.

31
Budget Reporting

• Annual Budget By July
  1
• Revised Budget By Sept
  8
• (Dual Adoption)
• Unaudited Actuals By Sept. 15
• Audited Financials (Prior year) By Dec. 15
• 1st Interim Report (10/31) By Dec. 15
• 2nd Interim Report (1/31) By Mar. 17

32
Budget Development
33
Types of Budgets

• Base Budget
• Modified Base Budget
• Zero Base Budget
• Site Based Budget

34
Key Budgeting Points

• Salaries and Benefits will run approx. 85
• Insurance is raising 10 to 20 Annually
• Sometimes you may not be able to give staff a
  full COLA. Other costs need to be covered.
• Use of one time revenues.
• Budgets are not static documents
• ROC/Ps operate on narrow income margins.

35
Quick Budget Items

• 1 ADA for K12 is 180 hours
• BRL for High School is 5587 per ADA
• Try to get involvement from all stakeholders
• Hold Budget workshops for staff.
• Build flexibility into your budget.

36
Budget Presentations/Board Relations

• Going from Boring to Boffo

37
Budget Presentations

• Understanding a ROC/P budget is key to
  understanding how ROC/Ps operate.

38
Budget Presentations

• Communicating the budget is necessary in order to
  work effectively with staff, districts, and
  especially your Board

39
Budget Presentations

• Misunderstanding a ROC/P budget can cause
  distrust, confusion, and contempt.
• The CBO has the primary responsibility for
  teaching the budget each year.
• The Budget represents the single most important
  document showing the priorities of the ROC/P.
• It is usually one of the most misunderstood
  documents there is.

40
Budget Presentations

• A good presentation should be like an Andy Rooney
  spot
• - short, entertaining and to the point!

41
Budget Presentations

• The 3 most important tools a CBO has are
• Credibility
• Credibility
• Credibility

42
Budget Presentations

• SO
• Be Accurate
• Be Honest
• Be Human
• Ouch! We are human

43
Budget Presentations

• Tell a story
• Build upon a Theme
• Show trends over years
• Tell where you have been and where you are going
• Go for summary information
• Do not go into minute detail

44
Budget Presentations

• Use graphs where possible
• Bullets of information that are logically laid
  out.
• Color to make it easy to look at.
• Humor to keep it interesting.
• Relevant to your audience
• Be the reality checker.

45
Budget Presentations

• Sometimes that means
• You are going to have to poop on the parade!

46
Budget Presentations

• Provide credible data based on realistic
  assumptions
• Dont chicken little but dont Shirley Temple
  either.
• Tell the story based on the facts as you know
  them now.

47
Special Thanks

• June Battey Antelope Valley
  ROP
• Leticia Covarrubias Tri-Cities
  ROP
• Joan Harder Riverside County
  ROP
• Rick Holash
  Southeast ROP
• Bob Lopez Central County
  ROP
• Lynn Simmons Coastline
  ROP
• Tom Ancell La Puente Valley ROP