BOCES SAMS UPDATE STATE AID SYSTEM

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BOCES SAMS UPDATE STATE AID SYSTEM

• PRESENTATION TO THE BOCES
• STATE AID OFFICE/
• SAMS PROJECT TEAM
• NYS EDUCATION DEPARTMENT
• AUGUST 26, 2008

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DATA SUBMISSION
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DATA SUBMISSION

• All data to be transmitted in one or more XML
  files generated from by their own or vendor
  software system
• All data revisions will be resubmissions of the
  XML file(s)
• Revisions submitted will go into a SAMS revision
  area, to be reviewed by SED before being
  accepted into the official data area

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DATA SUBMISSION (cont.)

• XML Revision files can be transmitted at any
  time, except when SED review of your data is in
  progress
• No limit to number of times XML revision files
  can be submitted

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DATA SUBMISSION (cont.)

• Manual data entry capability will be available
  only in emergency technical situations, upon
  request to SED
• Use of manual entry restricted to reduce risk of
  BOCES internal systems, XML files and SAMS
  dataset being out of sync

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DATA SUBMISSION (cont.)

• SED will provide Document Type Definition (DTD)
  for generation of XML files

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AGGREGATION LEVEL

• ALL SERVICE AND ADMIN DATA EXCEPT DIRECT EXPENSES
  WILL BE COLLECTED AT THE PSN LEVEL

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DATA VALIDATION

• Validation checks will prevent invalid data items
  from entering SAMS
• E.g. financial data for a COSER not approved by
  Office of Education Management Services
• E.g. data fields that are formatted incorrectly

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DATA VALIDATION (cont.)

• SAMS will notify user of data errors identified
  by validation checks
• Validation checks will ensure that only valid
  account codes properly formatted data are
  imported, while edit reports will evaluate
  content for trend anomalies and logical
  consistency

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VIEWING LOADED DATA

• Data imported successfully can be viewed
  immediately at various levels of aggregation, for
  BOCES and components, via various reports
• Viewing these reports will help users identify
  data problems

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VIEWING LOADED DATA

• Except in 1st year of deployment, 3 years of data
  will appear in data displays wherever possible
  e.g., for 2009-10 Aid claim 2007-08, 2008-09
  actual, 2009-10 projected

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THE EDIT PROCESS

• After importing data BOCES must run the edit
  report(s)
• Data should either be revised (upload new data)
  or comments provided
• Edit report must be marked as Ready before DS
  can certify the data submission

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THE EDIT PROCESS (cont.)

• Only DS can certify the SAMS state aid claim
• Certification includes attestation to accuracy
  and completeness of data, etc.

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THE EDIT PROCESS (cont.)

• After Certification (data submission) SED will
  review each edit report and either Clean each
  data set or Reject after entering comments
  which the BOCES will be able to view.
• BOCES must address the issues in each edit report
  and submit changes or comments back to SED

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DATA COLLECTION ITEMS
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GENERAL APPROACH

• Collect same data as we collect now, except at
  the COSER level, not major COSER group
• Collect new data in some areas e.g. all SA-111
  Sch.4 revenues, cross-contracted unapproved
  services
• Leave option open to make changes later

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GENERAL APPROACH (cont.)

• Use data analysis, claim verification, Criteria
  Guidelines, COSER system data the GAAP manual
  to better understand the content of / variations
  in current reporting
• Possibly make changes in the future to data
  items, but not overall structure

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GENERAL APPROACH (cont.)

• Example Sch. 2. Expenses Eligible for
  Transportation Aid other than the 200 COSERS
• Continue to collect this BOCES general deduction
  item by COSER
• Do data analysis, statute, criteria guideline
  GAAP review to determine whether SAMS can
  automatically calculate this deduction by summing
  expenses of a universe of possible, applicable
  activity codes

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GENERAL APPROACH (cont.)

• We acknowledge that we do not have time to
  incorporate such determinations into SAMS
  requirements now
• We dont want to chance eliminating data items
  that it turns out later we need for aid
  calculation
• We dont want to chance forcing a reporting
  change that unknowingly creates a large burden
  for BOCES

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GENERAL APPROACH (cont.)

• Ultimate goal of approach comprehensive,
  specific, published definition of what
  should/should not be included in all the
  deductions

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SA-111

• BOCES SAMS project timeline resources do not
  allow for full automation of the SA-111
  comparable to that of district ST-3
• ST-3 automation was conversion of already fully
  automated DEA ST-3
• Full SA-111 not needed for BOCES Aid calculation

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SA-111 (cont.)

• Will not collect entire SA-111, only what is
  needed to calculate aid/verify claim
• Will not program any SA-111 subtotals, totals,
  fund balancing calculations

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SA-111 (cont.)

• Current procedure for submitting hardcopy SA-111
  to SED and OSC will not change
• SA-111 data collected via SAMS will be
  formatted/structured so as not to preclude
  expansion to full SA-111 automation in the future

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SA-111 data for BOCES aid in current SAMS project

• Entire Schedule 4 all direct expenses, all
  revenues, all transfers
• Direct expenses by activity code (only data
  collected _at_ lower level than PSN)
• Several other schedules

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PROJECTION DATA

• Projection data will be collected at the PSN
  level, except for direct expenses, which will be
  collected at the activity code / object code
  level

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PROJECTION DATA (cont.)

• Calculated projected expenses for aid will appear
  on output reports, but not calculations of aid or
  related to aid e.g., no projected aid ratios
• This makes BOCES consistent with district
  calculations, and avoids confusion with results
  of official modeled aid projections e.g., for
  the executive budget

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DATA COLLECTION

• EXCESS SALARIES (ES)

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EXCESS SALARIES

• Continue Sch. E, where seller BOCES lists ES
  amounts for its components, noncomponents and
  other BOCES
• Continue Sch. X, where buyer enters
  cross-contracted ES for services purchased by its
  components

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EXCESS SALARIES (cont.)

• Schedules E/X to be collected by PSN, not major
  COSER grouping

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EXCESS SALARIES (cont.)

• May require seller BOCES to break out Sch. E ES
  charged to other BOCES by buyer component
• SAMS will require update of Sch. X by buyer
  BOCES, if seller BOCES alters Sch. E information
  for other BOCES

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EXCESS SALARIES (cont.)

• Seller BOCES will complete Sch. E for seller PSNs
• Buyer BOCES will complete Sch. X using buyer PSNs
• COSER system tables linking PSNs to 4-digit
  activity codes for each BOCES will allow for
  cross-BOCES ES review

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EXCESS SALARIES SCH 31

• Will be collected via SAMS

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SED WILL VERIFY ES DATA USING

• COSER system cross contracting info
• SAMS tables linking PSNs to 4-digit activity
  codes for each BOCES
• Sch E/X , SCH. 31

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ES DATA VERIFICATION

• Cross-BOCES reports will identify
  missing/inconsistent ES data
• Reports will be used to notify BOCES of
  missing/inconsistent ES data
• Verification will be via up-front edit and
  post-edit claim verification

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ES DATA COLLECTION CHANGES

• SED recognizes variation across BOCES in current
  ES reporting methods
• SED will study data received on Sch E/X Sch.31
• Data collection items may be added/deleted/modifie
  d later

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EXCESS SALARIES (cont.)

• Projections will continue to be collected on
  Schedule 7
• Analysis of Sch. 31 data may result in
  elimination of Sch 7 later

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DATA COLLECTION

• UNAPPROVED SERVICES (UAS)

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UNAPPROVED SERVICES (UAS)

• Will collect by PSN
• Structure of collection will change to Excess
  Salary Sch. E/X type format

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CROSS-CONTRACTED UNAPPROVED SERVICES

• Seller BOCES will distinguish among own
  components, noncomponents, and other BOCES,
  comparable to Excess Salary Sch.E
• Seller will need to provide buyers with UAS
  amounts for purchased services

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CROSS-CONTRACTED UNAPPROVED SERVICES (cont.)

• Buyer will need to allocate UAS amounts from
  other BOCES, comparable to Sch.X
• SAMS will require update of buyer BOCES UAS cmp
  allocations, if seller BOCES alters UAS
  information for other BOCES

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CROSS-CONTRACTED UNAPPROVED SERVICES (cont.)

• SED will use same tools as noted above to
  verify data, identify missing data identify
  inconsistencies between seller and buyer data

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UNAPPROVED SERVICES (cont.)

• SED will use data analysis, claim verification
  inquiries, the Criteria Guidelines, COSER system
  descriptions and the GAAP manual to better
  understand the content of / variations in current
  UAS reporting

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UNAPPROVED SERVICES

• Possibly make changes in the future that affect
  file contents, but not overall structure

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UNAPPROVED SERVICES (cont.)

• Example If the aid restriction for a COSER is a
  single object code, SED may pull that UAS amt.
  directly from the Sch.4 for that PSN
• Object code for textbook purchases for Textbook
  Co-ordination COSER

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ADDITIONAL MISCELLANEOUS DATA COLLECTION

• Various additional data items may be added in
  converting from DEA to SAMS
• Additional data items needed for SED analysis and
  reporting
• Specific items will be made available by the next
  update, well before SAMS release

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CLAIM VERIFICATION
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CLAIM VERIFICATION

• Office of State Aid no longer conducts full
  audits of every districts claim
• Up front edit of data has been greatly expanded
• Risk management principles applied to post-edit
  claim review

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CLAIM VERIFICATION (cont.)

• Each year, some districts are selected for
  post-edit review in selected areas
• Usually, review consists of providing backup
  documentation for claim data submitted
• E.g., districts are asked for student listings to
  support Form A student with disability totals
  reported to State Aid

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CLAIM VERIFICATION (cont.)

• District SAMS now includes a Claim Verification
  module used to manage this post-edit claim review
  process
• Similar module will be used to convert the
  current BOCES audit to a similar risk-based claim
  verification process

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CLAIM VERIFICATION (cont.)

• BOCES should be prepared to provide
  documentation of State Aid claim from internal
  accounting and record-keeping systems.

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BOCES FACILITIES
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FACILITIES SHORT TERM

• Assuming Facilities conversion is not complete
  no change 1st year of SAMS
• Continue collection of Sch.002 Excel files for
  SA-116A SA-109

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FACILITIES LONG TERM

• Debt svc. payments bond already in SAMS
• SED population of Sch. 002 debt svc. Info
• Elimination of borrowing portion of SA-109
• No major change to collection method for capital
  outlay

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FACILITIES LONG TERM

• Info on OFP-approved leases in SAMS, including
  annual lease expense
• Goal to maximize use of on-file info eliminate
  the SA-116A
• Move to SED display of annual expense and
  allocation
• BOCES can modify if needed, but need not re-enter

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BOCES OUTPUT REPORTS
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BOCES AID OUTPUT REPORTS

• Various reports to view data entered into SAMS
  (TBD)
• BOCES Aid calculation output reports

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OUTPUT REPORTS GENERAL

• Combined BOC-IN BOC-OUT reports
• Combined CMP-IN CMP-OUT reports
• Different organization of aid calcs on reports
• Reports at PSN level some available at multiple
  aggregation levels
• Output reports will be available with SAMS
  release published on web

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OUTPUT REPORTS SPECIFIC

• BOC Admin expense for allocation, including
  expenditure check
• BOC Service expense for allocation, PSN level
• BOC Debt svc, capital outlay rent
• Calculation of Aid ratios
• CMP Service Aid, PSN level
• CMP Aid payable summary including Admin. Aid,
  Capital Aid summary of all Service Aid

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CONCLUSION

• Conversion to SAMS will be a big challenge
• Submitting, reviewing, changing data will be
  simpler compared to DEA
• SED BOCES will benefit from unified COSER
  approval, State Aid and Facilities systems
• Less data will be collected due to unified system
• SED will continue to reach out to BOCES for
  guidance