OKLAHOMA COST ACCOUNTING News and Updates Nancy Hughes

OKLAHOMA COST ACCOUNTING News and Updates Nancy Hughes, Executive Director Financial Accounting/OCAS/Audits 2500 North Lincoln Blvd. Room 420 Oklahoma City, Oklahoma 73105

Oklahoma Cost Accounting System FY 2014 Expenditure and Revenue Submission Review by OCAS Staff DEADLINE WAS September 2, 2014 due to Holiday on September 1, 2014

OCAS District Single Sign-On

OCAS District Reports Available

Oklahoma Cost Accounting System Review Question #1 Have all funds been uploaded? District Check Report

District Check Report

Oklahoma Cost Accounting System Review Question #2 Does Each Fund Have A Beginning Balance Recorded (Source 6110)? District Check Report or District Revenue Report

District Check Report

District Revenue Report

Oklahoma Cost Accounting System Review Question #3 Does Each Fund Have a Positive Fund Balance? District Check Report

District Check Report

Oklahoma Cost Accounting System Review Question #4 Were Capital Expenditures paid out of General Funds? District Expenditure Report, Functions 4200 and 4600

Capitol Expenditures

Oklahoma Cost Accounting System Review Question #5 If the district has a Bond Fund, does the district have a Sinking Fund? District Expenditure Report District Revenue Report District Check Report

District Check Report

Oklahoma Cost Accounting System Review Question #6 Are there any major differences in Revenue and Expenditures from prior year? District Expenditure and Revenue Comparison Report

Expenditure Comparison Report

Oklahoma Cost Accounting System Review Question #7 Does the Superintendent’s total compensation for Job Class 115 match what is reported in the district’s School Personnel Records report? Superintendent SPR Comparison Report

Superintendent/SPR Comparison

Oklahoma Cost Accounting System Review Question #8 Is the district within the Administrative Cost limits? Administrative Cost Detail Report

Administrative Cost Report Total Administrative Cost Expenditures divided by Total Expenditures calculated by statute = Percentage

Oklahoma Cost Accounting System Review Question #9 Has the District met the Special Education Maintenance of Effort Requirement? District Maintenance of Effort for Special Ed. Report

Special Education MOE

Oklahoma Cost Accounting System Review Question #10 Has the District met the NCLB Maintenance of Effort Requirement? Prior Year Report located on District’s Transparency Website?

NCLB Maintenance of Effort

Oklahoma Cost Accounting System Review Question #11 Are State Revenues and Expenditures over coded or under coded? OCAS vs State Aid Comparison Report

State Aid Comparison

Oklahoma Cost Accounting System Review Question #12 Are Federal Revenues and Expenditures over coded or under coded? Expenditures and Revenue

Oklahoma Cost Accounting System Review Question #13 Does coding for Chargeable Revenues match what is reported to State Aid from the OTC and School Land Commission? District Revenue Report

Chargeable Revenue

Oklahoma Cost Accounting System Review Question #14 Is Child Nutrition Revenue and Expenditures coded correctly? District Revenue and Expenditure Report

Child Nutrition

Oklahoma Cost Accounting System Review Question #15 Is transfer accounts coded correctly? Expenditure 5200 balance with Revenue 5120 -5190 Expenditure 5600 balance with Revenue 5600 Revenue 6200 balance to Zero Also using program 700 District Revenue and Expenditure Report and District Check Report

Oklahoma Cost Accounting System Review Question #16 Has the district coded expenditures to Functions 7100, 7200, & 7300? Please recode to 2199 and 2490 District Expenditure Report

Oklahoma Cost Accounting System Review Question #17 Are Cooperative Fund (12) over coded? District Expenditure Report

Oklahoma Cost Accounting System Review Question #18 Does OCAS data submitted balance with the Estimate of Needs?

Oklahoma Cost Accounting System Reviewing The Districts Iona Martin – Counties 1 -40 Pam Honeysuckle – Counties 4171 Katherine Black– Counties 72 -77 Mykella Clouse – Counties Vary

FY 2015 CODING CHANGES

FY 15 CODING CHANGES � Project Code � Deletions: � 792*Regional Educators Advancing College, Career, and Citizen Readiness Higher (REAC 3 H). Ed Jobs funds awarded to school districts to fund REAC 3 H Coaches. (CFDA Number 84. 410) � 795*REAC 3 H. Ed Jobs funds awarded to school districts to offset the cost of funding REAC 3 H Coaches. (CFDA Number 84. 410)

FY 15 CODING CHANGES � Project Code � Additions: � 371*Cyber Patriot. Cyber Defense. � 486*Environmental Bio Tech. (CFDA Number 47. 080) � 516*Supplemental School Improvement Grants. These funds are to provide assistance for school improvement schools by enabling the lowest achieving schools to meet the goals under school and local educational agency improvement, corrective action, and restructuring plans. (Cohort 4 FY 15) (CFDA Number 84. 377 A) � 627* Flow Through, P. L. 108 -446, IDEA – Part B, High Need Tier II Funds. (CFDA Number 84. 027) � 791*Farm Bill Equipment Grant. (CFDA Number 10. 579)

FY 15 CODING CHANGES � Project Code � Changes: � 331, 332, 334, 335. Flex Benefit Allowance Description Changes � 532*Part D, Subpart 2, Local Delinquent Program. (CFDA Number 84. 0130) � 545*Mini MSP Grant (CFDA # 84. 366) non bold to bold code

FY 15 CODING CHANGES � Function � Deletions: � 7100* � 7200* � 7300* � 7900* � 8900* Scholarships use 2199 in FY 15 Student Aid use 2199 in FY 15 Staff Awards use 2490 in FY 15 Other Uses Other Refunds (use 5600 if it is in the same fiscal year) (use proper function is different fiscal year)

FY 15 CODING CHANGES �Function �Additions: � 4610* New Construction of Safe Rooms / Storm Shelters. � 4620* All Other New Construction. � 4710* Retrofitting Existing Structures with Safe Rooms / Storm Shelters. � 4720* All Other Building Improvement Services.

FY 15 CODING CHANGES � Function � Changes: � 4600 BUILDING ACQUISITION AND CONSTRUCTION SERVICES. � 4700 BUILDING IMPROVEMENTS SERVICES. � 5400* Description Changes � 7400* Should not be used for payroll object code, 100 & 200 series. � 7500*Should not be used for payroll object code, 100 & 200 series. � 7600*Should not be used for payroll object code, 100 & 200 series. � 7700 Should not be used for payroll object code, 100 &

FY 15 CODING CHANGES � Object � 196*Automobiles, Automobile Allowance, and Travel Stipend. Taxable use of district owned vehicles is coded here. � 334* Engineering/Surveying Services. Contracted services for engineering and surveying services by an outside individual or firm. � 350 Legal Services. Non-payroll services for legal services performed by an individual, or firm. Can only use function code 2317. � 444 Software Services. This includes software subscriptions and software licenses. � 530* Communication Services. Description Changes

FY 15 CODING CHANGES � Program � Deletions: � Additions: � 107 NA Pre-kindergarten (Half Day). � 108 Pre-kindergarten (Full Day). � 109 Transitional Kindergarten (Half Day). � 110 Transitional Kindergarten (Full Day). � 113 Transitional First Grade (K to 1 st). � 263* AVID. Middle/High School Education. 2 nd year grant. � 264* AVID. Elementary Education. 2 nd year grant. � 426* Ace Remediation (added in FY 14). � 427* Reading Sufficiency (added in FY 14). � 512* Adult Basic Education/GED Testing. GED testing only, such � as examiner or required technology.

FY 15 CODING CHANGES � Program � Changes: � 111 Pre-kindergarten (Half Day) Kindergarten (Half Day). � 112 Pre-kindergarten (Full Day) Kindergarten (Full Day). � 114 Kindergarten (Half Day) First Grade. � 115 Kindergarten (Full Day) Transitional Second Grade (1 st to 2 nd). � 116 Transitional First Second Grade. � 117 First Grade Transitional Third Grade (2 nd to 3 rd). � 118 Second Grade Third Grade. � 119 Third Grade Transitional Fourth Grade (3 rd to 4 th). � 261* AVID. Middle/High School Education. 1 st year grant. � 262* AVID. Elementary Education. 1 st year grant. � 800* ATHLETIC PROGRAMS—COMPETITIVE. � 900* COCURRICULAR AND EXTRACURRICULAR

FY 15 CODING CHANGES �Subject � Deletions: � 8410 Life Management. � 8430 Life Management 30. � 8431 Life Management 60. � 8455 Personal Financial Literacy with Life Management. � 8457 Travel and Tourism Capstone. � 8462 Introduction to Education. � 9860 Laboratory Science Assistant. � 9863 Environmental and Spatial Technology (EAST) - Year 1. � 9864 Environmental and Spatial Technology (EAST) - Year 2. � 9866 Laboratory Science Technician - Year 1. � 9867 Laboratory Science Technician - Year 2. � 9868 Specialized Laboratory Science Technician -

FY 15 CODING CHANGES �Subject � Additions: � 1021* Transitional Kindergarten (half day). � 1024* Kindergarten (full day). � 1041* Transitional First Grade (K to 1). � 1042* Transitional Second Grade (1 to 2). � 1043* Transitional Third Grade (2 to 3). � 1044* Transitional Fourth Grade (3 to 4). � 5213 AP Physics I – Algebra Based. � 5214 AP Physics II – Algebra Based. � 5560 AP Seminar. � 9232 Project Coordination and Management. � 9233 Project Coordination and Management – Advanced.

FY 15 CODING CHANGES � Subject � Changes � 1022*Kindergarten (half day) to Transitional Kindergarten (full day). � 1023*Kindergarten (full half day). � 10340*Transitional/Development, First Grades. � 8405 Nutrition, Food and Wellness. � 8406 Housings, Furnishings and Design Concepts. � 8411 Tween Life. � 8412 Investigate FACS. � 8419 School and Community Partnership I. � 8420 School and Community Partnership II. � 8421 Food Preparation and Nutrition for Life.

FY 15 CODING CHANGES � Subject � Changes � 8438 Investigate FACS 30. � 8439 Investigate FACS 60. � 8440 Tween Life 30. � 8441 Tween Life 60. � 8461 Design Application and Analysis. � 8838 TE GTT 8 th Grade (9 weeks). � 9054 Computer Aided Drafting-Construction (B). � 9084 Computer Aided Drafting-Construction - Specialized (B). � 9227 Microsoft Office Specialist (B). � 9228 Microsoft Office Specialist - Advanced (B).

FY 15 CODING CHANGES �Job Class �Deletions: None �Additions: None �Changes: None

FY 15 CODING CHANGES �Revenue Source �Deletions � 4211* ARRA, TITLE I, PART A. (CFDA Number 84. 389) � 4374* ARRA, EDUCATIONAL TECHNOLOGY. (CFDA Number 84. 386) � 4490* ARRA, TITLE X, PART C, HOMELESS. (CFDA Number 84. 387) � 4682* REAC 3 H. (CFDA Number 84. 410) � 4683* Education Jobs Fund. (CFDA Number 84. 410) � 4686* ARRA, Education Stabilization Fund. (CFDA Number 84. 394) � 4687* ARRA, Government Service Fund. (CFDA Number 84. 397) � 4770* ARRA, EQUIPMENT ASSISTANCE GRANT,

FY 15 CODING CHANGES � Revenue Source � Additions � 2400* COUNTY SALES TAX. County revenue consisting of revenue from a special-purpose tax implemented and levied at the county level. � 3111* BIA TAX (Bureau of Indian Affairs). Tax on oil, gas, and other minerals produced in the county. This to be used by Osage County only and Sperry Public School in Tulsa County. This will not be counted in the chargeable calculation. � 4780* Farm Bill Equipment Grant. (CFDA Number 10. 579) � 4886*Environmental Bio Tech. (CFDA Number

FY 15 CODING CHANGES �Revenue Source �Changes � 1800 ATHLETIC PROGRAMS. � 1900 SCHOOL ACTIVITIES NON— ATHLETIC PROGRAMS (ACTIVITY FUND [60] ONLY). Revenue from school-sponsored activities.

FY 15 CODING CHANGES �Program �Deletions: None �Additions: None �Changes: � 800* SERIES—COCURRICULAR PROGRAMS— COMPETITIVE. Athletic Programs. � 900* SERIES—COCURRICULAR PROGRAMS— COMPETITIVE. Non-Athletic Programs.

IMPACT AID These federal dollars can be spent at the district’s discretion but must be coded to project codes 591 and 592. These expenditures will not be used when calculating Maintenance of Effort in FY 15.

SEFA PAGE in AUDIT REPORTS Schedule of Expenditures of Federal Awards Federal Expenditures should reflect what is actually expended for the fiscal year July 1 June 30. SEFA report should not be changed to add other expenditures not identified by federal project codes. District Treasurers should prepare the SEFA Report for school district auditor.

SEFA PAGE in AUDIT REPORTS Federal School Child Nutrition Revenue Award should only report the amount that is received in the fiscal year. SEFA report should only reflect what is coded to the Federal Project Codes. Note: Do not add local expenditures to the SEFA report. CFDA numbers should be listed on SEFA Report.

INDIRECT COST New agreement reached with the U S Department of Education. Effective Fiscal Year 15.

NCLB Maintenance of Effort Special Education Maintenance of Effort Impact Aid Project Code 591 Medicaid Project Code 698 Will not be considered as local expenditures in FY 15 when calculating Maintenance of Effort.

CHILD NUTRITION Use Project Codes for Revenue and Expenditures 000 Local 385 State 760 Series Federal Use program code 700

CHILD NUTRITION Use Function Codes for Expenditures 3100 Series Note: If district is using a food service management company, please have the company itemize the invoice to break out the expenditures.

CHILD NUTRITION If the district has revenue coded…. 000 -1720 A La Carte or Catering Revenue 000 -1730 Adult Meals Revenue The district must have expenditures coded to…. 000 -3110 Food & Milk Purchases for A La Carte/Catered 000 -3155 Food & Milk Purchases for Adult Meals

GAAP Schools Check with the Oklahoma Teachers Retirement System to make sure the districts Financial Statements on the annual audit comply with GASB Statements 67 and 68

FY 15 OCAS MANUAL CODED Handbook Activity Fund Handbook is online at http: //ok. gov/sde/financialaccounting

TRANSPARENCY WEBSITE SDE Main Website Resources School Finance OCAS & Transparency (Reports) or https: //sdeweb 01. sde. ok. gov/OCAS_Reporting/? Year= 2011

WHY DO WE HAVE TO DO ALL OF THIS? To Meet Federal Regulations and Mandates To Meet State Regulations and Mandates To Give Financial Information to the State Legislature To Meet Open Records Request To Meet Media Request To Meet Audit Requirements from the State Auditor and Inspectors Office To Meet the Transparency Law.

QUESTIONS

Financial Accounting/OCAS/Audit Contact Information 405 -521 -2517 Nancy Hughes, Executive Director Nancy. Hughes@sde. ok. gov Katherine Black, Financial Specialist-Auditing Katherine. Black@sde. ok. gov Mykella Clouse, Financial Specialist Mykella. Clouse@sde. ok. gov Pam Honeysuckle, Financial Specialist Pam. Honeysuckle@sde. ok. gov Iona Martin, Financial Specialist Iona. Martin@sde. ok. gov Amy Morgan, Administrative Assistant Amy. Morgan@sde. ok. gov