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Welcome to FYI
• Our Intent and Purpose
– Strategic Plan Outreach and Mentorship
Effort for New and Newer PASBO Members in
all aspects of School Business Management
– Use PASBO Experts to Help New Entrants
– Continuing Series
• Next one is January 9, 2015at 9 am
• All sessions recorded and available
at www.pasbo.org/FYI
2
Today’s Agenda
I.
What's Due
Calendar of State and Federal Reports
II.
From the Experts
III.
PASBO Tools You Can Use
Resources to Help You
IV.
Your Questions Answered
An Open Forum for Your Questions About Topics Covered and
Uncovered!
3
Before We Begin
Polling Questions
4
1-Dec
New Hire
Report
Monthly
Report of New Hires
1-Dec
NSL Report on
PEARS
Monthly
Reimbursement for Lunches Served each
Month
Food
Service
CN PEARS
Annual
Certified copy of new LTEA tax enactments,
repeals, changes, or new tax collector
Finance
DCED
Monthly
Report of Wages & Retirement Contributions
Finance
PSERS/NPAS
Reconciliation of cash on hand
Finance
SD with EIT in prior year/residents paying
Sterling Act tax certify prior year's tax credits
claimed
Finance
Expenditures for Edu. Of Juveniles
incarcerated in adult facilities (revised budget SY2007,8)
Finance
Comptroller
1-Dec
10-Dec
CLGS-501
Upload NPAS
Reports and
Send On-line
10-Dec
2030
Quarterly
Sterling Act Tax
Credit Data
15-Dec
Filing
Annual
15-Dec
374
23-Dec
Annual
Dept. of Labor &
Industry
Quarterly
PSERS Q3 Employer Payment
Finance
30-Dec
PDE-352
Annual
ACCESS Funds Request Form (intermediate
units)
Finance
31-Dec
PDE-2057
Annual
Annual Financial Report Auditor Certification
Finance
5
PDE
DSD&A
PSERS
PDE
31-Dec
Dept. of Labor &
Industry - 3020
Quarterly
Multiple Worksite Report
31-Dec
Earned Income Tax
Quarterly
Report of Local Wage Tax Withholdings
31-Dec
IRS- 941
Quarterly
FICA & Federal Income Tax
Finance
IRS
Report of State Tax Withholdings
Finance
Dept. of Revenue
31-Dec
PA Dept. of Revenue Quarterly
Dept. of Labor &
Industry
Finance Local EIT Collector
31-Dec
PDE-339 (Act 29)
Quarterly
Social Security & Medicare Contributions
Finance
PDE
31-Dec
PSERS - Employer
Quarterly
Deposit of Employer Retirement Due
Finance
PSER
31-Dec
All State and Federal
Grant reporting
Quarterly
Submit all grant reporting for State and
Federal programs.
31-Dec
Dept. of Labor &
Industry UC-2
Quarterly
Report of Unemployment Comp. Wages
Finance
Dept. of Labor &
Industry
Variable
PDE-2071
SemiAnnual
Request for reimbursement for
construction
Finance
Comptroller
6
Sources of Filing and Reporting Info
• PIMS Data Collection Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/pimspennsylvania_information_management_system/8959
• Comptroller Forms
 http://www.portal.state.pa.us/portal/server.pt/community/forms
_and_procedures/13472
• Food Service Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/natio
nal_school_lunch/7487/activity_calendar/964588
7
Sources of Filing and Reporting Info
• PIMS Data Collection Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/pimspennsylvania_information_management_system/8959
• Comptroller Forms
 http://www.portal.state.pa.us/portal/server.pt/community/forms
_and_procedures/13472
• Food Service Calendar
 http://www.portal.state.pa.us/portal/server.pt/community/natio
nal_school_lunch/7487/activity_calendar/964588
8
Today’s Expert
• Stacy Gober, PRSBA, CFO/Board Secretary,
Bethlehem Area SD
• PASBO Past President and Life Member
• Member, Board of Trustees, PA School
District Liquid Asset Fund (PSDLAF)
• B.S. Business Administration, Bloomsburg
MBA St. Joseph’s University
9
Act 1 of 2006
• Restricts the amount of annual tax increase
to an annual index
• Index adjusted if MV/PI AR >0.4000 by
multiplying the base index by the sum of
0.75 and SD MV/PI AR
2.1% X (0.4645+.75) = 2.6%
• PDE will certify the maximum millage rate
in accordance with the index
48.36 mills X 2.6% = 49.9115
Act 1 Calendar
Source: PDE
Act 1 of 2006
• Following submission of Preliminary
PDE-2028 PDE will notify SD if tax rates
exceed the adjusted index
• Section 333(e) requires SD:
– Reduce taxes to rate at or below approved
index
– Seek referendum exception from PDE
– Submit tax rate for voter approval in
primary election
Act 1 of 2006
• PDE will only approve referendum
exceptions if the school district
demonstrates a need for exceptions by
adopting a balanced preliminary budget
that contains a tax rate increase in
excess of the school district‘s index.
Source: PDE
Act 1 Referendum Exceptions
• If your School Board approves filing of PDE exceptions, at
least one week prior to submitting its request to PDE, a
school district requesting a referendum exception must
publish notice of its intent to seek PDE approval in a
newspaper of general circulation and on the school
district‘s publicly accessible World Wide Web site, if one is
maintained.
Sample (Solicitor review of advertisement is recommended):
The ABC School District intends to seek approval from the
Pennsylvania Department of Education as required by Act 1
for an exception allowing increase of the real estate tax as
reflected in the School District Preliminary Budget. On written
request by any School District resident or taxpayer, the School
District will provide a copy of the referendum exception
application.
Source: PDE, KEGEL KELIN ALMY & LORD LLP
Act 1 Referendum Exceptions
• Section 333 provides for four exceptions
that require PDE approval
– Construction A – Grandfathered Debt
– Construction B – Electoral Debt
– Special Education
– Retirement Contributions
Construction Exception
• Construction B – Electoral Debt
– Debt approved by the voters is exempt from the
Act 1 Index restrictions
• Construction A – Grandfathered Debt
– Debt that was incurred prior to Act 1
(6/27/2006)
– Includes refunding of pre-Act 1 debt
– Increases above prior year eligible
– Entire debt portfolio considered in aggregate
– Exception millage levied must be repealed upon
expiration of debt
– SEEK GUIDANCE FROM YOUR FINANCIAL
ADVISOR
Source: PDE
Source: PDE
Special Education Exception
• Expenditures based on AFR data
• Always based on actual expenses two(2)
years behind actual budget spending
• Actual expenses in excess of the Act 1
increase eligible for exception
Special Education Exception
Source: PDE
Retirement Exception
• Most material change to the PDE
exceptions from Act 25 of 2011, which
amended Act 1 of 2006
• This amendment capped the retirement
exception at the 2011-12 salary level
• Exception allowed for pension increase
above that paid in the prior year
Retirement Exception
Source: PDE
Exception Submission
• Excel worksheets are available from PDE
for preparation and estimation
• Following advertisement, actual
exceptions are entered into PDE RES
website
• Summary certification page must be
filed with original Superintendent
signature
Exception Submission
Source: PDE
Exception Submission
Source: PDE
Exception Review
• PDE will review submission of all
exception requests
• Any variances from the stated AFR data
to the most recent AFR filing must be
verified
• AFR revisions may be required
• PDE will certify the approved exceptions
and the maximum millage rate allowed
Exception Review
• If the request for an exception is approved,
PDE shall determine the dollar amount of
the expenditure for which the exception is
sought and the tax rate increase required to
fund the exception.
Source: PDE
Exception Review
• If PDE denies the request, the school district
must
(1) reduce the tax rate increase to no more than its
index or
(2) submit a referendum question for voter approval
in the primary election (for school districts with a
July 1 through June 30 fiscal year).
Caution: Deadline conflict 2015
Source: PDE
Use of Approved Exceptions
• Although exceptions are approved, it is not
required to use the full value of approved
exceptions
• Following adoption of the final budget,
PDE-2028 must be filed to report the final
millage in excess of the index
• Any portion of approved exceptions used
for the final budget must be verified by the
Superintendent following budget adoption
Use of Approved Exceptions
Source: PDE
31
32
There’s a doc for that…
at the Electronic Resource Center
www.pasboerc.org
Delivering Best Practices and Good Ideas
Add PASBO to your social networks
Follow PASBO
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@jayhimes
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Time for Questions!
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CPE and CEU Credits are not available for this forum.
Next FYI is December 12 at 9 am.
Visit pasbo.org/FYI