Instructions for SB 740 Funding Determination Form
General Instructions
1.
Unless otherwise
indicated, all financial information shall be presented using the definitions
in the California School Accounting Manual (CSAM). (Note: CSAM can be
downloaded from the California Department of Education web site at: www.cde.ca.gov/fiscal/sacs/csam.)
2.
For charter schools
that operated in the prior fiscaI year:
·
The financial and other
required information provided in Sections III and IV shall be for the prior
fiscal year.
3.
For charter schools
that did not operate in the prior fiscal year:
·
The financial and other
required information provided in Sections III and IV shall be reasonable
estimates of annualized current year information.
A. Resources Available for Expenditure
1.
Revenues and Other Financing Sources
1a. Federal revenue includes:
·
All
revenues from federal sources
1a(i). Identify
total revenues from charter school start-up, implementation, and dissemination
grants.
1b. State revenue includes:
·
All
revenues from state sources
1c. Local revenue includes:
·
In-lieu
property taxes
·
All
donations, fees, interest
1c(i). Identify
amount of in-lieu property taxes.
1d. Other
Financing Sources includes:
·
Proceeds
from sale of property
·
Proceeds
from debt
·
Transfers
from lapsed/reorganized districts
·
Transfers
from other funds
1e. Subtotal includes:
·
The sum of
lines 1a, 1b, and 1c,and 1d
2. Ending
Balance From Prior Fiscal Year
·
The ending
balance from the prior fiscal year includes the sum of the charter school’s
ending balances of federal, state, local, and other financing sources funds.
3. Total
Resources Available for Expenditure includes:
· The sum of lines A1e and A2.
·
Activities
dealing with the interaction between teaching staff and regular and special
education students, without regard to the instructional location or medium
(e.g., classroom instruction, independent study, home/hospital study,
computer/distance-based study).
·
Services
that provide administrative, technical, and logistical support to facilitate
and enhance instruction (e.g., supervision of instruction,
library/media/technology services, development of curriculum, and school site
administration/principal). In
situations where one person performs several functions at a charter school, the
school may choose to split that person’s salary and benefits between the
functions in proportion to the time served on each function. For example, the school site principal may
also provide general administration for the charter school. The school may choose to split that person’s
salaries and benefits 70 percent to school site administration and 30 percent
to general administration, or whatever the proportion of time the person spent
in each role.Services in direct support of students (e.g., counseling, health
services, physical/occupational therapy, home-to-school transportation, and
food services).
·
School-sponsored
extra-curricular or co-curricular activities designed to provide students with
experiences such as motivation and enjoyment and improvement of skills in
either a competitive or noncompetitive setting (e.g., athletics,
music/band/choir, debate, public speaking, and student service to the
community).
1a.
Salaries
and Benefits include
those for teachers, aides, specialists, and other personnel who are employees
of the charter school and provide direct instruction or related support
services to students (e.g., counselors, nurses, physical/occupational
therapists, bus drivers, and food services personnel). Personnel costs associated with
school-sponsored extra-curricular or co-curricular activities designed to
provide motivation and enjoyment and improvement of skills or personal
development in either a competitive or noncompetitive setting (e.g., athletics,
music/band/choir, debate, public speaking, and student service to the
community) are also included. Certificated
employee salaries and benefits for are for all instruction and related
employees who possess a valid certificate, permit or other document equivalent
to that which a teacher in other public schools would be required to hold from
the Commission on Teacher Credentialing.
(Note: This is not consistent
with the definition in the California School Accounting Manual, which defines
certificated salaries as those for positions requiring a credential.) “Employees” in this category also
include: 1) special education
instructors who possess a valid certificate, permit, or other document
equivalent to that which special education teachers in noncharter public
schools would be required to hold from the commission on Teacher Credentialing,
and who provide instruction to pupils of the charter school pursuant to a
contract with a public or private entity; and 2) individuals who possess a valid certificate, permit, or other document
equivalent to that which the individuals would be required to possess in a
noncharter public school, issued by the Commission on Teacher Credentialing,
and who are employed by a local education agency (LEA), provided all of the
following conditions are met: a) the
LEA is the employer of all the charter school’s staff; b) the governing board
of the LEA is the governing authority for the charter school (i.e., the charter
school is not a corporate entity separate from the LEA); and c) the LEA’s
employees are assigned exclusively to work at the charter school or, to the
extent that the LEA’s employees are assigned to work at the charter school on a
part-time basis, the charter school pays for the services rendered on a
documented, fee-for-service basis and not, for example, on the basis of a fixed
annual amount, fixed percentage of average daily attendance revenue, or other
basis that is not related to documented services actually rendered to the
charter school. Under no circumstances
shall certificated employees of an LEA be considered employees of a charter
school for purposes of this category unless the charter school pays for the
services rendered by the LEA’s employees on a documented, fee-for-service basis. Classified
salaries and benefits are those for positions that do not require a
credential.
1b.
Books,
Supplies, and Equipment include
approved textbooks, core curricula materials, instructional or related books
and reference materials, instructional or related materials and supplies, food
for food services, fuel, oil, tires, and parts for buses, instructional or
related vehicles/machinery, computer hardware and software, and playground
equipment.
1c.
Services
and Other Operating Expenses: Contracts for
instructional services include those for teachers, aides, specialists, and
other personnel that provide direct instruction to students pursuant to a
contract with a public or private entity.
These contracts should exclude those for special education instructors
who possess a valid certificate, permit, or other document equivalent to that
which special education teachers in noncharter public schools would be required
to hold from the commission on Teacher Credentialing, and who provide instruction
to pupils of the charter school. Those
special education contract amounts should be reported on Line 1a. Contracts for instructional support
include those for personnel that provide related support services to students
(e.g. counselors, nurses, physical/occupational therapist, bus drivers, and
food services personnel). Contracts for
personnel costs associated with school-sponsored, extra-curricular or
co-curricular activities designed to provide motivation and enjoyment, and
improvement of skills or personal development in either a competitive or
noncompetitive setting (e.g., athletics, music, band, choir, debate, public
speaking, and student services to the community) are also included. All other instruction and related
services and other operating costs include travel,conference, and
professional development costs for instructional or related personnel,
instructional or related professional or consulting service contracts,
instructional or related equipment rents, leases, and repairs, instructional or
related communication costs, insurance for school buses, and special education
excess costs paid to another agency.
1d.
Subtotal
instruction and related services includes the sum of lines 1a, 1b, 1c, and 1d.
·
Activities
concerned with securing and keeping open and working the physical plant,
grounds, and equipment necessary for the operation of the school (e.g.,
custodial, janitorial, maintenance, grounds keeping, and security).
·
Facility
rents, leases, and utilities. Property
and liability insurance costs are not included here, but rather in
Administration.
·
Facilities
acquisition and construction costs.
2a.
Salaries
and benefits for
personnel that provide plant maintenance and operational services (e.g.,
janitors, gardeners, custodians, grounds keepers, security personnel and other
plant services personnel). Certificated
salaries and benefits are for all operations and facilities employees who
possess a valid teaching certificate, permit, or other document equivalent to
that which a teacher in other public schools would be required to hold from the
Commission on Teacher Credentialing.
Classified salaries and benefits are for those employees who do not
possess a certificate, permit, or other valid document from the Commission on
Teacher Credentialing. (Note: This is not consistent with the definition
in the California School Accounting Manual, which defines certificated salaries
as those for positions requiring a credential, and classified salaries as those
for positions not requiring a credential.)
2b.
Books,
Supplies, and Equipment
include materials, supplies, and equipment that are needed to keep the physical
plant and grounds open, clean, comfortable, and in working condition and a
state of repair (e.g., custodial supplies, gardening and maintenance supplies,
supplies for operation, repair and upkeep of equipment or buildings and
grounds, and other plant services supplies and equipment).
2c.
Services
and Other Operating Costs
include facility rents, leases, utilities, and repairs.
2d.
Facilities
Acquisition and Construction Costs include costs of acquiring land and buildings, remodeling
buildings, constructing buildings, additions to buildings, and site
improvements.
2e.
Subtotal
operations and facilities
includes the sum of lines 2a, 2b, 2c, and 2d.
2e(i) and 2e(ii). Classroom and Nonclassroom Operations
Costs To determine the appropriate
breakdown, actual costs may be used, square footage of the respective
facilities, or any other reasonable method of estimation, provided the
methodology can be supported. Classroom
and instruction-related space includes rooms used primarily for instruction
(i.e. classrooms), libraries, and laboratories (e.g. computer and
science). Nonclassroom and
noninstruction-related space includes administrative offices, teachers’
offices, cafeterias, conference rooms, supply and other storage rooms, and
nurses’ and counselors’ offices.
·
Activities
concerned with establishing and administering policy for operating the entire
charter school, such as the governing board, director and administrative
staff. In situations where one person
performs several functions at a charter school, the school may choose to split
that person’s salary and benefits between the functions in proportion to the
time served on each function. For
example, the school site principal may also provide general administration for
the charter school. The school may
choose to split that person’s salaries and benefits 70 percent to school site
administration and 30 percent to general administration, or whatever the
proportion of time the person spent in each role.
·
Other
general administration activities such as payroll and accounting services,
auditing and legal services, property and liability insurance, personnel,
charterwide telephone service and data processing services. This does not include instructional
administration activities.
·
Supervisorial
oversight fees charged by the chartering authority.
·
All other
activities such as community services or activities of an enterprise-type
nature.
3a.
Salaries
and benefits include
those for individuals who provide general administrative services to the
overall charter as a whole, or who provide community services or other services
not reported elsewhere. Certificated
salaries and benefits are for all administrative employees who possess a valid
teaching certificate, permit, or other document equivalent to that which a
teacher in other public schools would be required to hold from the Commission
on Teacher Credentialing. Classified
salaries and benefits are for those employees who do not possess a certificate,
permit, or other valid document from the Commission on Teacher
Credentialing. (Note: This is not consistent with the definition
in the California School Accounting Manual, which defines certificated salaries
as those for positions requiring a credential, and classified salaries as those
for positions not requiring a credential.)
3b.
Books,
Supplies, and Equipment
include books and reference materials, supplies, vehicles, machinery, or
computer hardware and software used in general administration, community
services, or activities not reported elsewhere.
3c.
Services
and Other Operating Expenses include travel, conference, and professional development costs
for administrative personnel, community services personnel or other personnel
reported in this category; professional or consulting service contracts;
equipment rents, leases and repairs; communication costs; and property and
liability insurance costs. If any or all
of these services are provided to the charter school through a contract with an
educational management organization or any other public or private entity, the
total contract amounts should be separately identified.
3d.
Supervisorial
oversight fees include
expenses related to compensating a charter-granting agency for costs of
monitoring the performance of the charter school and engaging in the charter
renewal process. These costs are capped
at actual costs, not to exceed 1 percent of the school’s revenue (3 percent if
a charter-granting district provides rent-free facilities) pursuant to Education
Code Section 47613.Subtotal administration and all other activities
includes the sum of lines 3a, 3b, and 3c.
1a.
Reserve
Required by the Charter-authorizing Agency includes the amount that the charter school is required to
hold for economic uncertainties or any other reason.
1b.
Reserve
for Facilities Acquisition or Construction includes the amount that the charter school is saving to
purchase or build a facility.
1c.
General
Reserve/Designated for Economic Uncertainties includes the amount the charter school voluntarily holds
for economic uncertainties. This amount
may be in addition to or instead of the reserves the charter school is required
to hold by the charter-authorizing agency reported on Line 1a.
1d.
Other
Reserves includes all
other unexpended resources of the charter school.