COMMONWEALTH OF VIRGINIA
DEPARTMENT OF EDUCATION
P. O. BOX 2120
RICHMOND, VIRGINIA 23218-2120
SUPTS. MEMO NO. 40
July 14, 2000
||Jo Lynne DeMary
Superintendent of Public Instruction
||1999-2000 Annual School Report
Enclosed are the instructions and forms for
submitting information for the 1999-2000 Annual School Report (ASR)(Attachment
C). Similar to last yearís ASR, the Department is requesting that school
divisions submit the financial section using an Excel template. The Excel
template for the 1999-2000 ASR is located on the Departmentís website.
Download the template from the following address:
If you do not have access to the Internet,
the Department provides free access through VA.PEN (Virginiaís Public Education
Network). To obtain a VA.PEN account, please contact Jean Gray at (804)
371-7524. If you do not have access to the Departmentís website or have
not had your Internet account activated in time to complete the ASR, please
contact budget staff at (804) 225-2025 and a diskette with the Excel template
will be sent to you.
Instructions for completing the ASR using the
Excel template are included in this package. Please read these instructions
carefully as several changes have been made for fiscal year 1999-2000.
The following information highlights some of these changes.
New For 1999-2000 ASR:
See page 9 of the ASR instructions
for complete details on how to download the ASR template.
Downloading "ASRFINnnn99.xls": The ASR
template may be downloaded from the following Internet address:
Enabling Macros: When you first open the
Excel template, a dialog box will warn you that the workbook contains macros
and you will be prompted to either "disable" or "enable" the macros. In
order for the template to operate correctly, you must click on the "ENABLE
Contact Information: The first sheet in
your ASR workbook, titled "Contact Information," has been enhanced to allow
you to select your division name and number using a drop-down box. Simply
click on the down arrow next to "Select Division," scroll down the list
and then click on the appropriate division name. Excel will automatically
insert your division number and the contact information for the person(s)
who completed the ASR last year. If the contact information inserted
by Excel needs to be changed, simply key the correct information into the
appropriate cell(s). If you do make changes or add information to this
sheet, you must follow the formatting conventions that appear in the comment
boxes on the "Contact Information" sheet.
Ten error checks have been incorporated
into the certification form to provide assistance in correcting common
errors prior to submitting the file to the Department. These error checks
are located in rows 8 through 17 of the certification form. Once you have
entered all the appropriate data into the ASR template, please review the
error checks in the "Supt. Certification" sheet to make sure that all checks
read "Complete." If any do not read "Complete," other than Schedule F or
G reading "N/A," please check the section that triggered the error and
make all necessary corrections.
Superintendentís Certification: The Superintendentís
Certification form has been added to the ASR template. This sheet, titled
"Supt. Certification," is the last visible sheet in the ASR workbook.
After you have completed the ASR and
all error checks read "Complete," click on the gray bar titled "Click Here
to Produce Final ASCII File." This process produces the final ASCII file
which must be e-mailed, along with a copy of the Excel file, to the Department
at the e-mail address shown on page nine of this memo. Complete instructions
on how to run the error check process and produce the final ASCII file
are located in the "Supt. Certification" sheet of the ASR template.
After you have produced the ASCII file
without error, return to the "Supt. Certification" sheet and print off
a copy of the certification for the division superintendent to sign. Return
the signed certification along with a hardcopy of the completed template
via U.S. mail to the Department using the address provided in the attached
New Revenue/Expenditure/FTE Codes added
Prior Year Lottery 240235
Retiree Health Care Credit 2750
Prepaid Tuition to Joint Operations
Deferred Tuition to Joint Operations
Expenditure object codes 6020 (Textbooks)
and 6030 (Instructional Materials) have been added to the following functions
and cost centers: 61100 (cost center 9), 61210 (cost centers 2 and 3),
61230 (cost centers 2 and 3), and 61320 (cost centers 2 and 3).
As noted in Informational Superintendentís
Memorandum Number 201 dated October 29, 1999, several FTE classification
descriptions have been revised and/or added. Attachment A to this memo
is a copy of the FTE revisions provided to you in Informational Superintendentís
Memorandum Number 201.
Please note that a new FTE classification
has been created for "Technical/Computer Specialists" (object code 1152).
You should report those FTEs who maintain computer systems in a technical
capacity under this category. If you have an FTE that spends part of his/her
time instructing students in the use of technology in addition to maintaining
computer systems, prorate this portion of time and report it as a partial
FTE under a classroom instruction FTE category (1120). All full-time classroom
technology instructors should be reported under object code 1120 as well.
Technology Schedule H: The General Assembly
passed legislation during the 2000 session requiring the Department of
Education to collect data on local educational technology expenditures,
including hardware, software, and required infrastructure modifications,
as part of the ASR beginning with the 1999-2000 school year. Schedule H
of the ASR template is provided for the collection of this data for 1999-2000.
As noted in the "General Notes and Instructions" section of Schedule H,
the expenditure and full-time equivalent (FTE) position data reported must
also be reported on the main ASR report template by object and function,
so that total expenditures and FTEs are accurately reflected for fiscal
year 2000. This requirement will only apply to the 1999-2000 ASR. Please
refer to pages 8 and 9 of this memo for more information on how technology
expenditure data will be collected for the 2000-2001 ASR.
In addition, pursuant to Chapter 635 (previously
HB903) and Chapter 693 (previously SB244), 2000 Acts of Assembly, school
divisions are allowed to carry unspent balances forward from the nonrecurring
portion of Lottery revenues from fiscal year 2000 into fiscal year 2001;
however, the legislation requires localities to deposit any lottery funds
carried forward into an escrow account. Therefore, no lottery carryover
funds should be reported in the "End-Of-Year Carryover" section of the
"Recapitulation" sheet. Instead, include lottery escrow funds in the "Escrow
Funds" section of the "Recapitulation" sheet. Any amounts from Lottery
proceeds that were deposited into an escrow fund must also be reported
as a miscellaneous fund transfer (function 67200, object code 5800) on
the "District 67000" sheet. In order for your ASR to balance, the amount
reported under "Lottery Escrow Fund" in Section 1 of the "Recapitulation"
sheet and the amount reported under miscellaneous fund transfers on the
"District 67000" sheet must balance.
End-Of-Year Balances and Escrow Funds:
The General Assembly passed legislation during the 2000 session allowing
school divisions to carry over state funds from fiscal year 2000 into fiscal
year 2001 for the School Construction Grants Program, SOL Remediation,
and SOL Teacher Training.
Regional Alternative Education Programs and
Regional Academic Year Governorís Schools: Beginning with 1999-2000,
Regional Alternative Education programs and Regional Academic Year Governorís
Schools are required to complete the ASR. The report may be prepared by
the regional center or by the fiscal agent on behalf of the regional program.
Report activities associated with Regional Alternative Education programs
under "special" programs; report activities associated with Regional Academic
Year Governorís Schools under "gifted and talented" programs.
Please note, however, that the average salaries
calculated in the Excel template may differ from those reported to you
in the Superintendentís Verification Report after your ASR has been processed
by the Department. This is in part because of the way that FTE codes are
combined across similar reporting categories in the verification report.
Average FTE Salary Check Spreadsheets: Three
new sheets have been added to the 1999-2000 ASR to calculate the average
salary for each position classification at the elementary, secondary, and
district levels. The formulas in these sheets calculate average salaries
based on the amount of expenditures reported for each classification divided
by the number of FTE positions reported for each classification. These
calculations are provided only as a way to alert the person(s) completing
the ASR that expenditures and reported FTEs may not agree. For example,
if $2 million were reported as total personal service expenditures for
a particular classification with only one corresponding FTE reported, the
message would prompt you to review the reported expenditure and reported
FTEs based on the resulting average salary of $2 million. Except to alert
you to possible errors in expenditure or FTE data, these calculations are
not used to judge the appropriateness of salary averages at the local level.
Superintendentís Certification, data should
be typed into the gray-shaded cells only. Formatting in the Expenditure
sections has not changed from the 1998-1999 ASR.
For the Revenue, FTE, and Recapitulation sections
of the ASR, as well as Schedules A through H and the
In addition, there are two new object codes
that affect tuition reporting beginning with fiscal year 2000. Any tuition
that was paid in fiscal year 2000 for fiscal year 2001 (i.e., prepaid tuition)
must be reported under object code 7050 and any tuition that was paid in
fiscal year 2000 for fiscal year 1999 (i.e., deferred tuition) must be
reported under object code 7060. All other payments (other than tuition
payments) to these programs must be reported under object code 3810 on
pages 8 through 19 of the ASR (where applicable).
Tuition Payments: All tuition payments
for fiscal year 2000 that were paid to Regional Vocational Education Technical
Centers, Regional Special Education programs, Regional Alternative Education
programs, and Regional Academic Year Governorís Schools should be reported
under object code 7000 on pages 8 through 19 of the ASR (where applicable).
For all localities participating in a Regional
Vocational Education Technical Center, Regional Special Education program,
Regional Alternative Education program, and/or Regional Academic Year Governorís
School, the total on Schedule G must equal the sum of the expenditures
reported under object codes 7000, 7050, and 7060. Please note the verification
information at the bottom of Schedule G.
All tuition revenues received by Regional
Vocational Education Technical Centers, Regional Special Education programs,
Regional Alternative Education programs, and Regional Academic Year Governorís
Schools must be reported under revenue code 1901010 in the Revenue section
of the ASR template. All other revenues received by these programs must
be reported under revenue code 1901020 on the "Other Payments Worksheet"
of the ASR template. The total on Schedule F must equal the total revenues
reported under revenue code 1901010 for these programs. Please note the
verification information at the bottom of Schedule F.
Any Mental Health/Mental Retardation payments
and/or tuition payments for the Schools for the Deaf and the Blind made
by the Department on behalf of the locality
must be reported under Function 61100 (Classroom
Instruction), object code 3000 (Purchased Services).
Driverís Education Adjustment: Payments
received for Driverís Education adjustments should be recorded under Function
61100 (Classroom Instruction), cost center 9 (Districtwide), object code
Pupil Transportation: The Pupil Transportation
annual reports have been mailed under separate cover. Divisions must continue
to complete the information required under the pupil transportation function
(63000) of the ASR.
Districtwide (Function 61100, Cost Center 9)
FTEs: For school division employees who work additional hours outside
regular job hours, calculate the additional hours of service as a percent
of an FTE using 1,100 hours as the number of hours worked annually by one
FTE. This is necessary in order to offset any compensation paid for working
additional hours with a corresponding partial FTE. (An FTE of 1,100 hours
is based on a 200-day contract multiplied by 5.5 hours of instruction per
on the ASR. Only the debt service/capital
funds appropriated to and paid directly by the school division should be
Debt Service: Debt service payments made
by the local governing body on behalf of school divisions (i.e., the funding
is not appropriated to the school division budget) should not be reported
as debt service payments
Small school division assistance payments:
For divisions receiving small school division assistance payments (Highland
County and Norton City), report this revenue under revenue code 2404000
"Other State Funds."
Prorating expenditures and FTEs between Elementary
and Secondary: Expenditures and FTEs should be prorated between K-7
(as Elementary) and 8-12 (as Secondary).
Locality Ledger, Sales Tax Cash and Modified
Accrual Basis spreadsheets, Fringe Benefit Accruals, Retiree Health Care
Credit allocations, and Basic Aid Distribution Sheet. This information
represents payments made to or on behalf of localities from state and federal
funds and should be reconciled to school division accounting records prior
to preparing the 1999-2000 Annual School Report.
Financial Reports: The following reports
will be sent to school divisions during the first part of August:
Changes planned for the 2000-2001 Annual School
Report: As noted above, Chapter 1073, 2000 Acts of Assembly (the 2000-2002
appropriation act), requires the Department to collect data on local technology
expenditures as part of the ASR. A separate schedule (Schedule H) is provided
for the purpose of collecting this data for the 1999-2000 ASR. For next
fiscal year (2000-2001), new function codes, 68100 through 68900, will
be created to capture this data. In addition, new object codes have been
created to capture technology-specific expenditures and FTEs. Please refer
to Attachment B for more detail on how the new function and object codes
will be structured. The new object codes for 2000-2001 are as follows:
Technology - Software/On-line Content 6040
Technology - Hardware 8300
Technology - Infrastructure 8400
Expenditures and FTEs:
Technology Ė Administrative 1110
Technology Ė Instructional
Technology Ė Technical Development
Technology Ė Technical Support
Technology Ė Clerical 1150
Please note that, although expenditures and
FTE related to technology are to be reported on both Schedule H and in
the expenditure section of the 1999-2000 ASR, they must be accounted for
only within the new 68000 function code beginning with the 2000-2001 ASR.
The following FTE Codes will be deleted for
the 2000-2001 Annual School Report:
Ė (61100 Ė 1152) (CC 2,3)
Admin. Tech./Computer Specialist Ė (62100
Ė 1140) (CC 9)
As noted in Informational Superintendentís
Memorandum Number 131, dated June 30, 2000, revenue codes for state funds
for fiscal year 2001 will be comprised of six digits instead of seven (the
ending zero has been removed from all of the state revenue codes). The
six-digit Catalog of Federal Domestic Assistance (CFDA) code (including
the period) will be used as the revenue code for federal funds. This memorandum
also announced that the revenue code for sales tax will be changed to 240308
for fiscal year 2001.
In addition, several revenue codes will be
added to the 2000-2001 ASR to accommodate programs that will be funded
in fiscal year 2001. These include:
Administrative Software Support 240309
Composite Index Transition Payments 240213
Elementary Alternative Ed. Pilots 240272
Year-Round School Pilots 240276
The 1999-2000 ASR is due to the Department of
Education by September 15, 2000, as required by Section 22.1-81, Code
of Virginia. The report should be submitted using the Excel format
provided unless prior approval is obtained from the Department. It is
imperative that the report is submitted on time in order to assist the
Joint Legislative Audit and Review Commission (JLARC) with their study
of state education funding. Questions relating to the ASR Financial
Section and supplemental schedules should be directed to the individuals
listed in the attached instructions.
Following the instructions on page 14 of the
attached instruction document, please email the Excel and ASCII files to
Also, please mail a hardcopy of the final report and the signed Superintendentís
Department of Education
Attn: Budget Office
P. O. Box 2120
Richmond, Virginia 23218-2120
Questions concerning the ASR Financial Section
may be addressed to June Eanes, Kent Dickey, Kelly Richards, or Brian Logwood,
budget office staff, at (804) 225-2025.