CALPADS & the LCFF for CBOs

1. CALPADS & the LCFF for CBOs Streamlined! Filtering the Clutter.... Presented by: Allen & White

2. Agenda • Introduction • Randie Allen – Former CBO, CASBO Retiree • TLC4Schools • www.TLC4Schools.net coming soon…. • CALPADS & the LCFF • Christy White – CPA, President • Christy White Associates, CPAs • www.christywhite.com • CALPADS & the Audit

3. CALPADS and the LCFF Filtering the Clutter • Background • Challenges • CBO Tips & Tools

4. CALPADS Background • CDE- http://www.cde.ca.gov/ds/sp/cl/index.asp • California Longitudinal Pupil Achievement Data System created to meet federal requirements – increased accountability for student achievement

5. CALPADS BackgroundStatewide Identifiers Unique, 10-digit, randomly generated, non-personally-identifiable number

6. CALPADS Background • FCMAT/ CSIS– http://csis.fcmat.org/Pages/default.aspx • Division of FCMAT - California School Information Services (CSIS) • CSIS provides CALPADS technical support, maintenance and training

7. CALPADS Background • Operational since 2009 • What were CBO’s doing in 2009? • Education Code Section 60900 • Failure to comply may result in zero enrollment counts and zero enrollment counts will result in loss of funding based on official enrollment

8. CALPADS 2013-14 • CALPADS data directly affects LCFF funding stream

9. CALPADS Challenges Data Crosses Functional Departments

10. CALPADS District Roles • LEA CALPADS Administrator • Responsible for assigning and maintaining user access to CALPADS • LEA Lookup: http://csis.fcmat.org/Pages/LEAContactLookup.aspx • Data Steward • Responsible for ensuring complete and accurate data in their area • Data Management Team • Technical team and data stewards

11. CALPADS Data • Student • Staff - Certificated • Course

12. Student Data • Enrollment • Demographics • Program eligibility and participation • Grade level • English language acquisition status (ELAS) • Statewide assessment

13. Staff Data • Demographic • Certificated Staff - Job classification by full-time equivalency (FTE) • Assignment • Service years

14. Course Data • Detailed information on course offerings (e.g. English learner services, class size) • Teachers assigned to courses • Highly qualified teacher (HQT) statuses of teachers teaching courses.

15. CALPADS Data Collections

16. CALPADS Submissions

17. LCFF Supplemental & Concentration Funding

19. CALPADS - LCFF • Classification of targeted disadvantaged students (EL/LI) • EL Students • Based on a home language survey and the California English Language Development Test (CELDT) • LI Students • LI students are those that qualify for free and reduced price meals (FRPM).

20. EL Students • Based on a home language survey and the California English Language Development Test (CELDT) • Annual reassessment – once determined as English proficient student is reclassified as Fluent English Proficient (FEP). A student classified as FEP that is not also LI will no longer generate additional funding.

21. LI Students • Meal eligibility – determine students eligibility for free, reduced-priced and paid NSLP • Income Eligibility- Application • Household size and income fall within U.S. Department of Agriculture’s (USDA) Income Eligibility Guidelines • Categorical Eligibility – Direct cert • Students are automatically eligible because they receive assistance under assistance programs including CALFRESH, CALWORKS, TANF, FDPIR or KINGAP.

22. CALPADS & the LCFF • New: CALPADS LCFF Report • New aggregate report for 2013-14 Fall 1 submission, FRPM Eligible/El/Foster Youth Count report. • 1.17 – FRPM Eligible/EL/LI/Foster Youth Count • CBO Training- 11 minutes • http://csis.fcmat.org/Pages/Self-Paced-Training.aspx

23. CALPADS & the LCFF1.17 Report • School Code • School Name • Total Enrollment • Free/Reduced Meal Eligibility Counts Based On • Total Unduplicated Eligible Free/Reduced Meal Counts

24. CALPADS & the LCFF1.17 Report, Continued… • EL Funding Eligible • Unduplicated FRPM/EL Eligible Count • CDSS Foster Youth • **Unduplicated FRPM/EL/Foster Youth Total

25. CBO Tips & ToolsOrganizational Best Practices • Successful Reporting requires Organizational Collaboration • Required data crosses the LEA • Subjectmatter expertise is required • Points of failure • Coordination is critical to success (or lack thereof) • Staffing (skill sets, training)

26. Data Best Practices • Reconcile data between SIS and CALPADS • Synchronize data from multiple local systems (migrant ed, special ed, food services, assessments) • Take advantage of training and support resources • Contact SIS Vendor for support

27. Data Best PracticesContinued… • Establish a Data Reporting Calendar • Audit Local Data Regularly • Provide feedback to staff • Keep CALPADS Up-to-Date • Use the data in your local information systems

28. Submission Best Practices • Review certification reports early in submission cycle • Develop sign-off procedures prior to certification • Hold post-submission reviews • Analyze problems and make adjustments • Incorporate into training and processes • Plan for contingencies

29. CALPADS Help: FCMAT CALPADS Quicklinks • CALPADS User Manual • 549 pages • *** CALPADS Data Guide • 197 pages: http://www.cde.ca.gov/ds/sp/cl/systemdocs.asp • CALPADS Quick Start? • Online help & training - listserv

30. CBO Tips & ToolsChecklist • Training • Self Paced : 1.17 Report • http://csis.fcmat.org/Pages/Self-Paced-Training.aspx • Online: K-12 Statewide Reporting Overview for Administrators - Dec 5 • Data Stewards validate the 1.18 report with SIS system • Review the CALPADS Calendar and Data Guide with your team • Amendment window • December 14 – February 7, 2014

31. Sweeping AUDIT guide changes

32. How the K-12 Audit Guide is Updated • Adopted by July 1 of the fiscal year to be audited, therefore the 2013-14 guide is already published but…. • A supplemental audit guide may be adopted to address legislative changes to the conditions of apportionment before March 1 of the audit year, e.g., 2013-14 • Committee meetings are in progress to hammer out updates • 2013-14 LOTS OF LEGISLATION = LOTS OF EXPECTED AUDIT REQUIREMENTS! • LCFF legislation Assembly Bill 97 (Chapter 47, Statutes of 2013), as amended by Senate Bills 91 and 97 • AB 86 - Common Core • Prop 39 – SB 73 California Clean Energy Job Creation Act • SB 584 – Prop 39 Audits

33. Don’t be Caught in Audit Net!LCFF and Common Core LCFF creates many expected changes to the audit guide • Some cosmetic, e.g.; auditing attendance by grade span • Others significant, e.g.; CalPADS data audits Common Core funding is short-lived but another major new audit area • Covering public meeting and expenditure requirements

34. Don’t be Caught in Audit Net!Additional New Areas Proposed • Charter school ADA in multi-track programs and concurrent middle college instructional time • Charter school facilities grants which are now administered by the State Treasurers office, California School Finance Authority, whom might propose audits of grant eligibility and expenditures • SB 584 Prop 39 bonds: beginning 2015-16 both DOF and CDE would be required to provide content to audit guide over Prop 39 financial and performance audits • SB 73 California Clean Energy Job Creation Act: potential audits of qualifying expenditures • Instructional Materials: Districts are now authorized to use instructional materials in K-8 schools that are not on the state-adopted list, provided they follow the statutory requirements align to the content standards and involve a majority of teachers in the review of the materials

35. Audit of CalPADs • Audit of CalPADs unduplicated count, starting 2013-14 • Audit procedures to ensure internal controls accumulate completely and accurately, then testing individual data elements • Supplemental and concentration funding (grants) • LI – test free and reduced eligibility through applications and county Alternative Household Income Data Collection forms or certifications • ELL – test student records for supporting identification as ELAS • Foster Youth – district data matched with Department of Social Services

36. Reporting CALPADS Audit Result • Supplementary Schedule of Unduplicated Pupil Counts • A new schedule in the audit report that shows: • Total enrollment, eligibility counts unduplicated by category and any audit adjustments to the certified data • Audit Findings, two types • Internal controls over compliance • Ineligible pupils reported (compliance exceptions)

37. LCAP Expect ExpenditureAudits 2014-15 • LCAP begins 2014-15, due on or before 7/1/14 and then every 3 years • Annual goals for all students and significant subgroups • Specific district and school site actions to accomplish goals • Expenditures to implement actions • Expenditure regulations regarding targeting additional services to students who generate the extra funding is pending • WestEd is under contract with CDE to develop

38. Expected Audit Tests over LCAP • Key will be to match increased funding for supplemental and concentration grants to increased services • No more restrictive than Title 1 and similar audit tests expected • The template will have guidance on expenditures related to pupil subgroups (LI, ELL and foster youth) • Other auditable areas include: • Written notification to parents in languages other than English • Involvement of stakeholders including ELL parent representatives • Non-supplementation • SB 344, as currently amended, would require audit of LCAP expenditures if signed into law

39. Class Size Reduction LCFF eliminated the old funding stream and built into LCFF base grant $723 for participating districts • Old program requirements are no longer audit relevant • New requirement: make progress towards maximum average enrollment in grades K-3 of ≤24 per class at each school site (by 2020-21), unless a collectively bargained alternative annual average class size is in place • E.C. 42238.02(d)(3)(B) specifies that the bargained exception must have an alternative average annual class size for K-3 by school site. • In order to use the exception, contract language should be specific enough to be able to determine that the K-3 class-size averages by school site do not exceed the districtwide average • If there is a collectively bargained alternative number there is no state legal requirement to make progress towards that number Condition of Apportionment Warning! If one site is out of compliance funding is lost districtwide! And penalties are not waivable! And 2013-14 will be the first year subject to penalty if your district is not in compliance!

40. Instructional Time • Once you hit your target funding you must offer 180 days of instruction (163 for multi-track year round) and the statutory minimum minutes required (otherwise up to 5 days may be reduced) • BUT for 2013-14 and 2014-15 you may still reduce instructional time even if at or above the target (ref. EC 46208) Audit Oops! Failure to meet minimum number of days of instruction would result in a proportionate reduction of LCFF funding

41. Common Core • $1.25 billion in one-time funds for implementation of academic content standards, the Common Core State Standards (CCSS) • Expenditures restricted to professional development, instructional materials, technology-based instruction/assessments • As a condition of apportionment you MUST: • Develop and adopt a plan on how the funds are to be spend and explain in a public meeting of the board before the subsequent meeting adoption - Audit Testing Expected in 2013-14 • On or before July 1, 2015 report detailed expenditures information to the CDE, including specific purchases, numbers of teachers, administrators and paraprofessional educators that received professional development – Audit Testing Expected in 2014-15

42. There is Life After Major School Finance Reform!

43. Contact Information • Randie Allen • randiea@outlook.com • Christy White • cwhite@christywhite.com