DEPARTMENT OF EDUCATION
SUPTS. MEMO NO. 5
August 17, 2007
Billy K. Cannaday, Jr.
Superintendent of Public Instruction
Certification of Adequate Funds Budgeted to Meet Required Local Effort for the Standards of Quality and Local Match Requirements for Certain State Funds in Fiscal Year 2008
Due: October 1, 2007
Section 22.1-94, Code of Virginia, requires local governing bodies to appropriate funds to school divisions that are sufficient to maintain an educational program that meets the Standards of Quality (SOQ). Section 22.1-97, Code of Virginia, sets forth the procedure that the Department of Education must follow if a county, city, or town fails to appropriate sufficient local funding to support the SOQ. The appropriation act also directs the department to follow certain procedures for calculating required local effort as well as procedures to follow if a school division does not spend the required state and local shares for the SOQ.
In addition to procedures for calculating required local effort for the SOQ, Item 135 of Chapter 847, 2007 Acts of Assembly (2006-2008 appropriation act), requires the Department of Education to ensure that school divisions have appropriated sufficient local funds to meet required local matches for optional School Facilities and Incentive programs in which they have elected to participate. The appropriation act requires local school divisions to certify to the department their intent to participate in School Facilities and Incentive programs for fiscal year 2008 by October 1, 2007, and requires that the department ensure that sufficient local funds have been appropriated before releasing state funds for such programs. Attachment A to this memorandum provides complete language for the referenced code and appropriation act sections.
Each school division must complete and return a Budgeted Required Local Effort and Required Local Match certification file, provided as an Excel template, which will calculate required local effort for SOQ programs and required local matches for the School Facilities and Incentive programs. The template is located on the departments website and can be downloaded from the following address: http://www.doe.virginia.gov/VDOE/Finance/Budget/cdc/index.html
Please note that each jointly-operated school division (
The Excel template contains several spreadsheets that will calculate required local effort for mandatory SOQ programs (Basic Aid, Gifted Education, Vocational Education, Special Education, Prevention, Intervention and Remediation, English as a Second Language, Fringe Benefits, and Textbooks) and required local matches for optional School Facilities programs (Lottery and School Construction Grants Program) and Incentive programs (At-Risk, Virginia Preschool Initiative, Pre-K Pilot Program, Compensation Supplement, Early Reading Intervention, K-3 Class Size Reduction, and SOL Algebra Readiness) for fiscal year 2008. Instructions for completing the Excel template are included in Attachment B to this memorandum. Attachment C to this memorandum provides the account code structure for the Annual School Report Financial Section (ASRFIN) that is referenced within the data collection template. School divisions should consult the account code structure when completing this data collection.
The Excel template provides a summary of required local effort for the SOQ and the required local match for each program listed in the previous paragraph based on fiscal year 2008 funding levels pursuant to Chapter 847.
Divisions are given the option to calculate required local effort and required local matches for programs where the funding is based on March 31 average daily membership (ADM) using either the departments latest ADM projections or locally developed ADM projections. The first step in the data collection will determine whether sufficient local funds have been appropriated to maintain required local effort for the SOQ based on division-provided data regarding planned operating expenditures and specific adjustments for certain state, federal, and local funds for fiscal year 2008.
Superintendents of school divisions whose local appropriations for fiscal year 2008 are only slightly in excess of the amount required to maintain local effort for the SOQ are requested to review their ADM totals monthly. These superintendents must request additional local funding from the local governing body whenever changes in ADM increase the amount of required local effort beyond what has been provided by the local governing body. Documentation of all supplemental appropriations for fiscal year 2008 should be furnished to the department.
The template will then calculate the amount of local capital funds that are available to meet local match requirements for School Facilities programs, and the remaining amount of local operating funds available to meet local match requirements for School Facilities and Incentive programs (i.e., remaining operating funds available after required local effort for the SOQ has been met.)
Divisions are able to select the School Facilities and Incentive programs in which they elect to participate and the template will track the effect of each programs local match requirement on available local funds. Divisions are encouraged to identify all of the programs in which they want to participate. If there are not enough local funds available to cover all of the chosen programs, the division will be directed to request additional local funds from the local governing body, and will be directed to a certification form to certify the request for additional funds. Please note, however, that the department will not be able to release state funds for these programs until the division has obtained additional local appropriation to meet the required local matches.
After the worksheets within the template are complete and have passed all error checks successfully, the appropriate certification forms for required local effort for SOQ programs and required local matches for School Facilities and Incentive programs will be available for the division superintendent and program contact to sign. Please note that some of the certification sheets require information in addition to the superintendents signature. Specific instructions for each of the certification forms are provided in Attachment B to this memorandum.
Attachment B to this memorandum also provides detailed instructions for accessing the Excel template through the departments Web site; for completing the template to calculate projected required local effort and required local matches; and for submitting the signed certification forms and final Excel file to the department.
Please complete the Excel template and e-mail it to the department at firstname.lastname@example.org. A hard copy of each certification form, signed by the division superintendent, must be mailed to:
Attention: Budget Office
The Excel template and the signed certification forms are due to the department no later than October 1, 2007, as required by the appropriation act.
If you have questions regarding the Excel template or the accompanying instructions, please contact the budget office at (804) 225-2025.