A Balancing Act - Charter Schools and Authorizers

Charter schools continue to increase in student enrollment statewide. There are currently 692 charter schools in 49 counties throughout California, with more than a 13% increase annually on average. Both the charter school and its authorizers have a responsibility to ensure that charter schools meet requirements not only regarding the elements of their petition, but for all relevant operational areas of a charter school, including academic performance and fiscal solvency. The operational activity required of a charter school is just as critical as it is for a district. Authorizers of a charter school have the responsibility for oversight that requires expertise in finance areas. Authorizers and charter schools alike must have a clear understanding and knowledge to oversee the functional areas and tasks required in the fiscal operations of a charter school.

This newly developed workshop will ensure that authorizers with over-sight responsibility and charter schools understand and are able to meet their respective responsibilities. The workshop was developed with both the authorizer and the charter school in mind. The information that is provided in this workshop will be applicable to the day-to-day activities associated with administering a charter school and the oversight responsibilities of the authorizer.

Statutory regulations often drive the inclusion of programs in the Audit Regulations. In recent years, we have seen an increase in the amount of the State Budget appropriations for restricted programs. These new programs often will be included in the Audit Regulations.

In contrast to the large increase in categorical funds for 2006-07, local agencies experienced a funding letdown in the area of restricted programs in 2007-08. Despite the decrease, districts will still need to contend with carryover from late-funded or started programs, as well as several ongoing programs. The oversight by county offices (AB 2756/Chapter 52/2004) continues with increasing reviews and requirements through state reporting. This workshop will include an update on mandate audits, current Audit Regulations, and Governmental Accounting Standards Board (GASB) Statements, and will provide school agency business managers with the tools to manage their annual audit easily and successfully.

It’s tempting to overlook 2007-08 as an important year for categorical funding. After all, there are very few new programs, especially when compared to 2006-07. However, it’s leaner years like 2007-08 that require heightened attention to making every dollar count, especially categorical funding.

This year’s workshop is focused on how to make the most of new and existing resources to improve student performance. The workshop will provide the latest updates on categorical programs, including tips on how to maximize funding while meeting compliance requirements.

Site administrators, district fiscal administrators, and program directors are encouraged to attend to learn about the latest rules and opportunities to manage categorical resources to optimally support district and site goals and priorities. This workshop offers a one-stop resource for effectively planning for and managing categorical resources.

  Conquering District Budgets in These Tough Times

With the serious economic and State Budget issues facing California, increased county office oversight, and major changes in enrollment, grappling with the district’s budget is more challenging than ever for school district administrators—and the entire management team. Using decades of experience, Sheila Vickers, Vice President, and Maureen Evans, Associate Vice President, will provide hints, tips, and methods for budget analysis, budget reductions, and budget communications as districts deal with the budget challenges of 2008.

This workshop, co-sponsored by SSC and FCMAT, is a “must” for district administrators—superintendents, cabinet members, the CBO, and the entire budget team—who face the task of analyzing and proposing reductions for—or even restorations of—the district budget.

  Financial Management for Superintendents and Other District Policymakers

This workshop is focused on one of the most difficult and confusing topics for district superintendents and other district policy makers . . . managing district dollars. Ron Bennett, SSC’s President and CEO, and John Gray, SSC’s Vice President, take these complicated and difficult issues and put them into understandable policy-focused discussions. The curriculum is designed so that it is usable by the policy maker and avoids the technical jargon and processes that get in the way of success-fully directing district financial policies.

This workshop addresses aspects of financial management that are essential for today’s superintendents and policymakers, including an understanding of financial principles and policies, knowledge of long-range financial planning techniques in order to avoid management by crisis, using the annual district budget as a policy tool for effective school agency management, and techniques for presentation of budget and other financial information to the school agency’s various types of stakeholders.

There are no more prevalent and specific mandates on the operation of public schools than those found in collective bargaining agreements. Fiscal, program, and management controls are found throughout district-bargained agreements. District management’s challenge is to create peaceful employee contract settlements that are in alignment with the district’s financial and program goals. The growth in education’s revenues in 2007-08—and the challenge of balancing negotiation priorities and student priorities—makes this year’s bargaining even more difficult.

This workshop—for the management side of the table only—focuses on how to weave your way through the labyrinth of fiscal and program pitfalls that plague collective bargaining agreements. Working your way through the fiscal issues at the negotiating table is the cornerstone of any positive settlement and this half-day workshop focuses on management’s tools for successful fiscal conclusions. 

  Fiscal Implications of School District Reorganization Workshop

SSC, in conjunction with the State’s Fiscal Crisis and Management Assistance Team (FCMAT), is pleased to announce this unique workshop on a very specific topic. Thanks to legislation enacted in 1998 (Chapter 906/ 1998), unification and consolidation are much more attractive for small- and medium-sized school districts, and more and more districts are now considering reorganization due in part to budget woes. This year’s workshop will include new case studies and recent unifications, as well as the consideration of multiyear planning for the years after the reorganization is effective.

This workshop will enable school agencies to identify and understand the fiscal impact of unification and the reorganization process.

  Management of Employee Benefits Workshop

This workshop focuses on the changing environment of all employee benefits—STRS, PERS, retiree health care, Workers’ Compensation, and active employee health benefits. The changes in regulations and standards, the increasing cost of many programs, and the proposed statewide initiatives, will all be addressed in an effort to provide school agencies with the information and tools to better manage employee benefits in a manner that is effective both in cost and program. In this era of tough economic and State Budget times, as well as tight budgets for local agencies, connecting employee benefits management with efficiency is an increasingly important aspect of school finance. In order for school agencies to make sound financial decisions, current and reliable information on regulations and options is required in order to help minimize the financial risks that school agencies are facing today. Co-sponsored by the state’s Fiscal Crisis and Management Assistance Team (FCMAT), this workshop will provide Superintendents, Assistant Superintendents, Board members, Directors of Fiscal Services, and policymakers with the financial management tools they need to evaluate their current employee benefit issues and move toward efficiency and best practices.

This half-day workshop will provide attendees with a full under-standing of the single most important component of a district’s revenues—it’s revenue limit. The workshop provides a brief overview of the forces that have shaped revenue limits and where reform efforts might be headed. In addition, it presents a detailed introduction to the revenue limit calculations for 2007-08, the various revenue limit add-ons, and the computation of average daily attendance. The attendees will also learn about funding for adult education, regional occupational centers/programs, charter schools, and hourly programs.

  School Finance and Management Conference

It’s that time of year again. The Governor has released his annual May Revision Proposal and we are announcing our annual School Finance and Management Conference. Despite the continued conflict between projected revenues and expenditure reductions, there is at least some hope for an on-time or close State Budget. In anticipation of an on-time (or almost on-time) Budget, we have set the dates for our 30th Annual Conference for the third week in July.

While we expect the Legislature to accept many of the Governor’s May Revision proposals for K-12 education, there will certainly be a huge debate over the debt and sales tax proposals advanced by the Administration. As always, however, there is also the possibility of major changes until the Budget is signed—and beyond!

As with our prior conferences, this year’s program will focus on the newly adopted State Budget and management issues to give the latest information for developing and implementing school district and county office budgets in 2008-09 and subsequent years. Additionally, we will focus on pending legislation that may be adopted later in the legislative session.

On-Line Registration Form      N      PDF Registration Form

  Special Education Workshop   

One thing is always true about special education funding—there is never enough. And for 2007-08, this situation is only getting worse, due to the continued underfunding of special education COLA and growth. This year’s Special Education Funding Workshop will explain the bifurcation of special education COLA and growth funding, why that results in an inflation increase of less than 3.6% for the average SELPA—or far less than the full 4.53% statutory COLA—and how that can exacerbate equity issues for districts in a multi-district SELPA.

The state’s recent budget crisis resulted in a real loss of purchasing power for districts. Even now, as revenues turn more positive, school districts are still recovering from years in which revenues did not keep up with expenditure increases. Just as there are many calls on state resources, there are many claims to district resources. There are ways districts can control, reduce, shift, or share costs, but many districts don’t know how to structure changes or how to negotiate these changes with employee unions. Those that fail to do so will face the possibility of becoming wards of the state.

More and more school districts each year are facing financial trouble for myriad reasons. The number of qualified and negative certification districts has grown exponentially in the last couple of years. Coupled with the economic realities of the State Budget, declining enrollment, and increased costs for maintaining the status quo for programs, we believe a large number of districts will continue to face serious financial problems.

Co-sponsored and co-presented by the state’s Fiscal Crisis and Management Assistance Team (FCMAT), this workshop will provide participants with a greater understanding of the characteristics that lead districts into financial trouble and ways to avoid them. Additionally, the workshop will cover state laws that dictate what occurs should a district find itself in financial trouble.

  We Built It - The Money and Muscle of Facilities Maintenance

This workshop focuses on facilities and maintenance programs funded by state and local resources. Detailed information will be provided regarding the regulations, requirements of facilities maintenance programs, budget development and monitoring, and project development and close out. The workshop will also address policy, political and programmatic areas that should be considered when addressing declining, stable, or growing enrollment in a district.

Co-sponsored by the state’s Fiscal Crisis and Management Assistance Team (FCMAT), the workshop will provide detailed information on facilities maintenance programs, budget management, and planning for cur-rent and future facilities needs.

This workshop is presented by Michele Huntoon, CPA, and Maureen Evans, both Associate Vice Presidents of School Services, and Dean Waldfogel, Ph.D., and Michael Regele, co-founders of DecisionInsite