SUPTS. MEMO. NO. 54
July 9, 1999
|FROM:||Paul D. Stapleton
Superintendent of Public Instruction
|SUBJECT:||1998-99 Annual School Report|
Enclosed are the instructions, forms, and a diskette for reporting the 1998-99 Annual School Report (ASR). The modified accrual basis of accounting is to be used for preparing the financial section of the report. In keeping with the Commonwealth's goal of efficiency in government, the Department of Education is requiring school divisions to submit the financial section on the enclosed diskette and also to provide a printed copy of the diskette. The diskette contains a reporting template created in an EXCEL spreadsheet format. Submitting the financial section on diskette will reduce processing time substantially. Complete instructions are included in this package. Please read the revised instructions carefully as there have been substantial changes made to the 1998-99 ASR. These changes include: ^ New Revenue Codes Added Lottery 2402330 Lottery Hold Harmless 2402510 SOLRemediation 2402740 SOL Teacher Training 2402160 Composite Index Transition 2402130 Additional Teachers 2402670 School Health Incentive Funds 2402470 School Construction 2403060 Retiree Health Care Credit 2402340 E-Rate 3302150 ^ Revenue Codes Deleted Homework Assistance 2402820 Educational Technology 2402760 ^ Category for reporting Educational Technology Grants (VPSA Technology Grants - 4104050) has been moved to Other State Funds but the revenue code has not changed. ^ "Total Capital Outlay From Federal Funds" where localities need to report capital outlay paid from federal funds has been moved to page 26. ^ Please note the change in formatting. For the Revenue, FTE, and Recapitulation sections of the ASR, and Schedules A through G, data should be typed into the gray shaded cells only. Expenditure formatting has not been changed. Other cells are automatically updated by formula. ^ Please note that Schedules A through G have been included on your diskette. Please include completed schedules with your ASR submission. ^ Please note that the Regional Program Percent of service recapitulation has been moved to separate schedules (Schedule F & G). All localities that pay tuition or receive tuition payments for a Regional Program(s) should report their % of service here. Percent of service should be reported based on revenues received from participating localities. ^ All tuition payments paid to Vocational Education Technical Centers and Special Education Regional Programs should be reported under object code 7000 on pages 8 through 19 (where applicable). All other payments (other than tuition payments) to Vocational Education Technical Centers and Special Education regional Programs should be reported under object code 3810 on pages 8 through 19 (where applicable). ^ For all localities participating in a Vocational Education Technical Center and/or Special Education Regional Program, the total on Schedule G should equal the total expenditures reported under object code 7000. Please note the verification at the bottom of Schedule G. ^ All tuition revenues received by Vocational Education Technical Centers and Special Education Regional Programs should be reported under revenue code 1901010 on page 4 of the ASR template. All other revenues received by Vocational Education Technical Centers and Special Education Regional Programs should be reported under revenue code 1901020 on page 4 of the ASR template. ^ For all Vocational Education Technical Center and/or Special Education Regional Programs, the total on Schedule F should equal the total revenues reported under revenue code 1901010. Please note the verification at the bottom of Schedule F. ^ The General Assembly passed legislation during the 1999 session allowing school divisions to carry over state funds for School Construction, Lottery, SOL Remediation, SOL Teacher Training and planning grants for Governor's Schools. On page 27, the carryover funds for your end of year balances must be broken out as indicated. ^ School divisions using EXCEL 97 will be able to review the "comments" included in various sheets. These "comments" are to assist divisions in locating the correct data for reporting. Divisions using EXCEL 95 will not be able to review these notes. ^ Pupil Transportation reports have been mailed under separate cover. Divisions must continue to complete the information required under function 63000 of the Annual School Report. The Locality Ledger, Sales Tax Cash and Modified Accrual Basis spreadsheets, Fringe Benefit Accruals, and Basic Aid Distribution Sheet necessary to complete the report will be sent to school divisions during the first part of August. The printout for Retiree Health Care Credit will be sent the second week in August. The Departmental information represents payments made to localities from state and federal funds and should be reconciled to the school division accounting records prior to preparing the 1998-99 Annual School Report. The 1998-99 Annual School Report is due by September 15, 1999, as required by Section 22.1-81, Code of Virginia. The report should be submitted in the EXCEL format provided unless prior approval is obtained from the Department. Questions relating to the Annual School Report and supplemental schedules should be directed to the individuals listed in the instructions. Please send the diskette and a printed copy of the report to: Mrs. June F. Eanes Budget Director Department of Education P. O. Box 2120 Richmond, Virginia 23218-2120 Questions on the ASR Financial Section may be addressed to June Eanes, Kent Dickey, or Brian Logwood at (804) 225- 2025. You may e-mail the report to: email@example.com, firstname.lastname@example.org, or email@example.com, but please mail a hard copy of the report to the Department. PDS:je Enclosures: A hard copy of this memo and its attachment will be sent to the superintendent's office.