expenditure coding and usas
DESCRIPTION
District Financial Rankings Eric Bode Exec. Director, School Choice and Funding, Ohio Dept. of Education May 7, 2012. EXPENDITURE CODING and USAS. EXPENDITURE CODING and USAS. It is important to understand USAS coding and the structure of the USAS system. - PowerPoint PPT PresentationTRANSCRIPT
District Financial Rankings
Eric BodeExec. Director, School Choice and Funding, Ohio Dept. of Education
May 7, 2012
EXPENDITURE CODING and USAS
EXPENDITURE CODING and USAS
It is important to understand USAS coding and the structure of the USAS system.
• Developed by State Auditor’s Office in 1977• Used to categorically separate expenses• Proper coding makes a difference
EXPENDITURE CODING and USAS
Method to the madness:• 27-digit coding system• Structure consists of:
‒ FUND most important includes most of the district’s expenditures
‒ FUNCTION most important has over 50% of expenditures spent in this area
‒ OBJECTmost important makes up ~ 50% of general fund expenditures
‒ SPECIAL COST CENTERS & OPERATIONAL UNITSlocally defined for buildings and programs
EXPENDITURE CODING and USAS
• Accounts payable/receivable staff input data using account codes.
• Payroll staff use pay accounts with account codes to post payroll to the budgetary side.
• This data is gathered through the EMIS Period H reporting period, gathering a district’s revenue and expense data (old 4502 data).
EXPENDITURE CODING and USAS
EMIS expenditure data is used in iLRC (interactive local report card) analysis including:
• overall expenditure per pupil;• exclusions; and • breakdown of instructional, administrative,
pupil support, staff support, and building operations costs.
EXPENDITURE CODING and USAS
Expenditure data is currently:• In the iLRC on the ODE website• Not ranked or averaged• Not on the local report card• Not required to be on district’s website
Sample Expenditure Reports in the iLRC
School Year 2009-2010 School Year
Metrics Similar District Expenditures per Pupil
$1,618$2,789
$833$1,467$7,320
Expenditures per Pupil (Similar Districts)District Expenditure Type
043802 Columbus City
Administrative ExpendituresBuilding Operations ExpendituresStaff Support ExpendituresPupil Support ExpendituresInstructional Expenditures
School YearMetrics Expenditure Amount Expenditure ADM Expenditures per Pupil Expenditure Type Pct of Total
$90,785,902 51,309 $1,769 11.9%$172,604,497 51,309 $3,364 22.6%
$46,203,725 51,309 $901 6.0%$88,603,717 51,309 $1,727 11.6%
$366,491,142 51,309 $7,143 47.9%$764,688,983 51,309 $14,904 100.0%
Staff Support ExpendituresPupil Support ExpendituresInstructional ExpendituresExpenditures Total
Expenditures per Pupil (District)District Expenditure Type 2009-2010 School Year
43802 Columbus City
Administrative ExpendituresBuilding Operations Expenditures
EXPENDITURE PER PUPIL: New Use of Data in HB 153 –
the 2012-13 Budget Bill
EXPENDITURE DATA and HB 153
• ODE will calculate the % of budget spent on classroom instructional expenditures.
• Each school will be ranked within its category by this percentage and will be compared to group averages and the statewide average.
• The rankings will also note the districts in the lowest 20% of expenditures per pupil.
EXPENDITURE DATA and HB 153• Separately, the same data will be used to
calculate:– Overall rank of each school by expenditure
per pupil– Overall rank of each school by classroom
expenditure as a % of operating expenditures
– % of expenditures that are operating
• These amounts will be compared to statewide averages.
EXPENDITURE DATA and HB 153
• Per HB 153, ODE must develop standards to determine expenditures for classroom instructional and non-classroom purposes (ORC 3302.20)
• Presented to the State Board of Education by Jan. 1, 2012 - adopted by July 1, 2012 [2013 if MBR passes]
• Data will still come from EMIS
• Computations will be close to current methodology but may have some variations
EXPENDITURE DATA and HB 153
Districts will be grouped into categories based on enrollment:
• City, Local, Exempted Village: 3-5 groups• Joint Vocational: 3-5 groups• Community (not including e-schools): 3-5 groups• E-schools• STEM schools
EXPENDITURE DATA and HB 153
Tentative enrollment categories for Community Schools:
• 0-149• 150-499• 500+
EXPENDITURE DATA and HB 153
Expenditure data and rankings will be:• Posted on the ODE website
• Included with Local Report Cards
• Provided to districts which must – post results on its website– distribute to parents & taxpayers
“in another fashion”
EXPENDITURE DATA and HB 153
Added in SB 316 (MBR): expenditure categories to be aligned with federal categories
EXPENDITURE DATA and HB 153
Current categories in Expenditure Flow Model:• Instruction• Pupil Support• Staff Support• Building and Operations• Administration
EXPENDITURE DATA and HB 153Federal Expenditure Categories“Current” “Capital”Instruction ConstructionSupport Services Land
Pupil support EquipmentInstructional supportGeneral admin school admin “Other”Operations and maintenance Debt ServicePupil transportation Payments to GovtsOther support services
EXPENDITURE DATA and HB 153
Concerns of schools• Consistency• Training Need• Certain costs: IT• Context Data• Timing• Draft data ahead of time• Year-end reporting
iLRC Data - Example2010-11 School YearExample 1Category $/pupil %Admin $ 1,586 20.8%Building $ 43 0.6%Staff support $ 112 1.5%Pupil support $ 460 6.0%Instruction $ 5,414 71.1%TOTAL $ 7,615 100.0%
iLRC Data - Example2010-11 School YearExample 2Category $/pupil %Admin $ 436 4.3%Building $ 8 0.1%Staff support $ 3 0.0%Pupil support $ 17 0.2%Instruction $ 9,693 95.4%TOTAL $ 10,158 100.0%
iLRC Data - Example2010-11 School YearExample 3Category $/pupil %Admin $ 7,286 95.9%Building $ 0 0.0%Staff support $ 0 0.0%Pupil support $ 34 0.4%Instruction $ 7,600 3.7%TOTAL $ 7,615 100.0%
So why is this important?
With the state budget being very restricted
and pressure being put on legislators to budget
more money into education, lawmakers
are going to look at these reports to
determine who is efficient with their
resources.
So why is this important?
While we know the reports do not reflect the full story of your school district (e.g.
poverty, special needs costs, etc.), it is
important that correct information is reported
and collected.
Coding is a Big Deal!
Proper coding of expenditure data is
vitally important as it will drive what ODE
uses to publish annual reports, which will
ultimately be used by your local legislators, taxpayers, and other
constituents.
Coding is a Big Deal!
Your role is very important to ensure that expenditures are properly accounted
for as the USAS manual directs.
The USAS Manual can be found on the Auditor of State’s website at
http://www.auditor.state.oh.us/publications/default.htm
under Manuals and Handbooks.
