INFORMATIONAL
 

TO:	Division Superintendents
FROM:	Jo Lynne DeMary Superintendent of Public Instruction
SUBJECT:	Fiscal Year 2001 Direct Aid Payment Schedule and Program Classification Structure

The purpose of this memorandum is to provide you with information regarding the fiscal year 2001 Direct Aid to Public Education payment schedule (state funds only) and the fiscal year 2001 Program Classification Structure (Attachment B). Attachment A provides information on each Direct Aid account for fiscal year 2001 regarding local match and certification/application requirements. For purposes of this memorandum, fiscal year 2001 begins on July 1, 2000, and ends on June 30, 2001.

SECTION 1: Direct Aid Payment Schedule (State Funds Only)

This section lists the payment schedule for those Direct Aid to Public Education accounts that will be paid by electronic data interchange (EDI) on a recurring (i.e., semi-monthly) or non-recurring (i.e., reimbursement basis) payment schedule in fiscal year 2001.

Accounts paid through semi-monthly EDIs on the 15^th & 30^th of each month beginning July 2000:

• Basic Aid
• Retirement (Instructional & Non-Instructional)
• Social Security (Instructional & Non-Instructional)
• Group Life (Instructional & Non-Instructional)
• Vocational Education (SOQ)
• Remedial Education (SOQ)
• Special Education (SOQ)
• Gifted Education (SOQ)
• Maintenance Supplement
• Textbooks
• At-Risk
• Sales Tax (paid by the Virginia Department of Accounts to the local treasurer or finance officer of the locality)

Current projections of March 31, 2001, ADM will be recalculated this fall based on actual September 30, 2000, Fall Membership. If the revised projections differ significantly from the current projections, affected accounts will be recalculated using the revised projections. If necessary, this adjustment would occur around mid-year. If the revised projections do not differ significantly from current projections, payments will continue to be made on the current projections until actual March 31, 2001, ADM is received. Until such time as a change is made for actual March 31, 2001, ADM or ADM projections are revised based on 2000 Fall Membership, Direct Aid payments for fiscal year 2001 will be made using the projected entitlements as enclosed with Regulatory Supts. Memo. No. 1, dated March 17, 2000.

Following the collection of actual March 31, 2001, ADM, payments for the following accounts will be recalculated using actual adjusted or unadjusted ADM data:

Accounts calculated on adjusted ADM: Basic Aid, Gifted Education, Retirement, Social Security, Group Life, Textbooks, Enrollment Loss, Maintenance Supplement, Salary Supplement, Lottery, SOL Materials, and SOL Teacher Training. The entitlement for Enrollment Loss will be distributed in one payment after actual March 31, 2001, ADM is received.

Accounts calculated on unadjusted ADM: Vocational Education (SOQ), Special Education (SOQ), Remedial Education, At-Risk, and Health Incentive Fund.

The following accounts are paid on the basis of Fall Membership, and therefore, will be adjusted after September 30, 2000, Fall Membership is received:

• Early Reading Intervention, SOL Remediation, and K-3 Primary Class Size (K-3 Primary Class Size will be paid semi-monthly, beginning January 15, 2001).

• Lottery -- Guidance on the required certification will be included in a separate Superintendent’s Memorandum in July 2000. Payments will be made on the 15^th and 30^th of each month after the completed certification is received in the Department. (The Lottery Hold Harmless entitlement, which does not require an application or certification as a condition for receiving funds, is projected to be distributed in one payment in spring 2001.)

• Administrative Software Support -- Guidance on the required certification will be included in a separate Superintendent’s Memorandum in July 2000. The division entitlement will be paid after the completed certification is received in the Department.

• Truancy, Early Reading Intervention, and At-Risk Four-Year-Old programs -- Fifty percent of these entitlements will be paid after the required applications are approved and the remaining fifty percent will be paid in February 2001. Guidance on the application process will be included in separate Superintendent’s Memoranda.

• School Health Incentive Funds -- Fifty percent of this entitlement will be paid after the grant application is approved by the Department. The remaining fifty percent will be paid after actual March 31, 2001, ADM is received. Guidance on the application process will be included in a separate Superintendent’s Memorandum.

• Additional Teachers -- This entitlement will be paid after the division superintendent certifies to the Department that the additional teachers allocated to the division under the initiative have been employed. Guidance on the required certification will be included in a separate Superintendent’s Memorandum. The entitlement will be distributed in three equal payments in September 2000, December 2000, and March 2001.

• Teacher Training -- School divisions must submit to the Department of Education a request for funding (due no later than August 1, 2000) and a local plan for delivering a training program that meets stated objectives and requirements. The Department of Education will approve the funding request and training plan by September 15. Guidance on the required application for funding will be included in a separate Superintendent’s Memorandum. Fifty percent of this entitlement will be paid after the funding request and training plan are approved. The remaining fifty percent will be paid after actual March 31, 2001, ADM is received.

• School Construction -- Fifty percent of school construction funds will be distributed in December 2000, after the certification is received in the Department. The final fifty percent will be distributed in May 2001. Guidance on the required certification will be included in a separate Superintendent’s Memorandum in July 2000.

• SOL Remediation -- This entitlement will be paid in three equal payments in September 2000, December 2000, and March 2001. Guidance on the required certification will be included in a separate Superintendent’s Memorandum.

• Composite Index Transition -- This entitlement will be paid in three equal payments in September 2000, December 2000, and March 2001.

• GED -- Payments will be made periodically throughout the year based on reimbursement information submitted by divisions.

• K-3 Primary Class Size -- Guidance on the required certification will be included in a separate Superintendent’s Memorandum in fall 2000. After the certification is received in the Department, payments will be made on the 15^th and 30^th of each month beginning in January 2001.

• Salary Supplement -- Guidance on the required certification will be included in a separate Superintendent’s Memorandum in July 2000. After the certification is received in the Department, payments will be made on the 15^th and 30^th of each month beginning in December 2000.

• Remedial Summer School -- Fifty percent of the Remedial Summer School payment will be sent in August 2000 and the balance in October 2000 after actual summer school enrollment is received. Guidance on the reimbursement process will be issued in a separate Superintendent’s Memorandum in July 2000.

• SOL Materials -- Payments will be made on the 15^th and 30^th of each month after the certification is received by the Department. Guidance on the required certification will be included in a separate Superintendent’s Memorandum.

• Dropout Prevention -- Payments will be made on the 15^th and 30^th of each month after the application is received by the Department. Guidance on the required application will be included in a separate Superintendent’s Memorandum.

Categorical accounts paid on a reimbursement basis are as follows:

• Special Education Hospitals, Clinics, and Detention Homes (quarterly or semi-annual reimbursement)
• AVID
• Alternative Education
• Electronic Classroom
• School Food
• Governor’s School
• VGAP

• Vocational Education Categorical -– Occupational Prep and Adult entitlements are projected to be paid in one payment in December 2000. The Vocational Education Equipment component is paid on a reimbursement basis.

• Special Education Homebound -– One payment is projected to be made in fall 2000 upon receipt of prior year (fiscal year 2000) reimbursement data.

• Special Education Regional Tuition -– Payment is made twice a year; entitlements are paid in the semester that follows the one in which the expense was incurred.

• Adult Education –- A mid-year and year-end payment will be made upon receipt of reimbursement information.

• English as a Second Language -– The entitlement will be distributed in two payments, one in December 2000, and one in April 2001.

• Reading Recovery –- One payment will be made upon receipt of reimbursement information.

• Foster Care -– One payment is projected to be made for regular education and special education foster care in spring 2001.

Attachment B outlines the Program Classification Structure that will be used by the Department of Education to distribute funding to school divisions and local governments in fiscal year 2001 for public education and for services provided under the Comprehensive Services Act. As you will note, revenue source codes now contain six digits. The final zero has been dropped from the state revenue source codes. The six digit Catalog of Federal Domestic Assistance (CFDA) code (including the period) will be used as the revenue source code for federal funds.

The following describes the content of the columns contained in Attachment B:

Column (1) - Program, subprogram, and element -- The coding structure used in the state budget for identifying activities and services.

Column (2) - Project code -- The coding structure used by the Department of Education in the Chart of Accounts to identify activity specific expenditure information.

Column (3) - Description -– The label description of the corresponding program, subprogram, element, or project code.

Column (4) - Fund source -- The source of funding (i.e., state general, state non-general, federal). Federal funding is always designated by the code 1000; state funding is designated by the codes 0100, 0200, 0400, 0700, or 0900.

Column (5) - Revenue/CFDA Code -- The six digit code used in the Department of Education Chart of Accounts coding structure for the purpose of reporting state revenues on the Annual School Report. A change has been made in the reporting of federal funds for fiscal year 2001. The six digit CFDA code (including the period) will be used to identify federal funds instead of the revenue source codes formerly used by the Department.
Please note that the final fiscal year 2001 locality ledger, to be distributed in August 2001 for Annual School Report reconciliation purposes, will reflect the attached structure.

If you have any questions, or need additional information, please contact budget office staff at (804) 225-2025.

JLD/bkl

Attachments
 
 

/administrators/superintendents_memos/2000/inf131a.pdf

/administrators/superintendents_memos/2000/inf131b.pdf