Oklahoma Cost Accounting System (OCAS) UPDATES Oklahoma State Department of Education 2500 North Lincoln Boulevard Oklahoma City, Oklahoma 73105-4599 FY 19 OCAS SECTION C PROJECT Additions: 353* Oklahoma Equity College Career Ready District Hub NSFY SubGrant - Funds to improve or advance student individual career academic planning. 538* Title I, Part E, Oklahoma Striving Readers Comprehensive Literacy Initiative (added in FY 18) (CFDA Number 84.374C)
552* Part AStudent Support and Academic Enrichment Formula Grants (CFDA Number 84.424A) FY 19 OCAS SECTION C PROJECT 710 TITLE IV21ST CENTURY SCHOOLS CONT. 711* Title IV, Part F, Oklahoma Cares Grant School Emergency Management (CFDA Number 84.184Q)
712* Title IV, Part F, Oklahoma School Climate Transformation Project (CFDA Number 84.184F) 713* Oklahoma Future Native Leaders Project (CFDA Number 84.299A) FY 19 OCAS SECTION C PROJECT 713*Oklahoma Future Native Leaders Project (CFDA Number 84.299A) 782* Oklahoma AWARE Mental Health Services Programs. Funds to address substance abuse treatment, prevention and mental health needs. (CFDA Number 93.243)
787* Project Get Fit Improving Student Health and Academic Achievement through Nutrition, Physical Activity and the Management of Chronic Conditions in Schools. (CFDA Number 93.981) FY 19 OCAS SECTION H PROGRAM Additions: 423* Foster Care 428* Oklahoma Future Native Leaders Project 431* Striving Reader Birth Age 5 432* Striving Reader K-5 grade 433* Striving Reader 6-8 grade 434* Striving Reader 9-12 grade
FY 19 OCAS SECTION H PROGRAM 481* Oklahoma AWARE Mental Health Services Programs 491* Title IV, Part F, Oklahoma Cares Grant School Emergency Mgmt 497*Safe and Healthy Students 498*Effective Use of Technology 499* Title IV, Part F, Oklahoma School Climate Transformation Project FY 19 OCAS SECTION J JOB CLASS Changes:
208* Student Activity Advisor/Nonathletic Coach (B). Instructs individuals in the fundamentals of a nonathletic activity and develops training and competition schedules. Extra duty sponsor would be coded here. 211*Teacher Trainer/Instructional Coach (C). Provides instruction, learning experiences, and/or professional development activities to teachers during a particular time period or in a given discipline. Mentor Teacher and Reading Coach would be coded here. FY 19 OCAS SECTION J JOB CLASS Changes: 308* Attendance/Truancy Officer (B) Monitors
compulsory attendance laws. 322* Family/Community Support Coordinator (B). Fosters ties between the school, the family, and/or community by conducting services such as family education, the integration of community services, and/or direct intervention as needed. Program of Parent Education, Foster Care, and Homeless Coordinator would be coded here. 354* Staff Developer/Teacher Trainer (B). Plans, coordinates, and implements in-service training activities that help individuals to identify future career options and improve skills necessary to achieve them. A mentor teacher would be coded here.
FY 19 OCAS SECTION J JOB CLASS Changes: 413* Teaching/Classroom Aide (Non-Highly Qualified) (S). Assists a teacher with routine activities associated with teaching (i.e., those activities requiring minor decisions regarding students, such as conducting rote exercises, operating equipment, and clerking). For use by Non-Title I school sites. 414* Teaching Assistant Paraprofessional (Highly Qualified) (B). Performs the day-to-day activities of teaching students while under the supervision of a teacher. The teaching assistant does not make
diagnostic or long-range evaluative decisions regarding students. This includes individuals who may or may not be certified, but must have completed at least two years of formal education preparation for teaching or the equivalent in experience or training. FY 19 OCAS SECTION L SOURCE OF REVENUE Additions: 4442 Title IV, Part A, Subpart 1 Student Support and Academic Enrichment Program 4250 Title I, Part E Oklahoma Striving Readers Comprehensive Literacy Initiative
4570 Oklahoma AWARE Mental Health Services Programs FY 19 OCAS REVIEW All Funds Uploaded District Check Report Has SDE received the District Audit Does each Fund have a Beginning Fund Balance District Check Report and
(Source 6110) Revenue Look at the FY18 District Check Report and compare it to the Does FY19 Beginning Fund FY18 District Revenue Report. Balance match FY18 Ending Revenue recorded under 6110 Fund Balance should match the FY18 ending fund balance Does each Fund have a FY18 District Check Report - Total positive Ending Total Balance Balance
FY 19 OCAS REVIEW Does each Fund have a FY18 District Check Report - Total positive Ending Total Balance Balance Building Acquisition and Construction (Function 4600) District Review Sheet item #1 or Land Acquisition (Function 4200) in GF Bond Funds (31-39): Expenditures Revenue FY18 District Check Report Sinking Fund (41):
Expenditures Revenue FY18 District Check Report FY 19 OCAS REVIEW Superintendent's total compensation for Function 2321, Job Class 115 District Review Sheet - compare salary for Job Class 115 object code to object code. OCAS information is pulled by Job
Class - SPR information is pulled by teacher number. If the salary information between the OCAS data and the SPR report does not match then a copy of the Job Salary & Benefit Summary Report (Wengage), Payroll Employee Encumbrance/Expenditure Report (ADPC) or Payroll History Report (MUNIS) will need to be furnished from the district to look at the coding of the superintendent. Then the appropriate changes will need to be made. FY 19 OCAS REVIEW
Superintendent's Salary Does the district meet the 60-40 split requirement? If the salary information between the OCAS data and the SPR report does not match then a copy of the Job Salary & Benefit Summary Report (Wengage), Payroll Employee Encumbrance/Expenditure Report (ADPC) or Payroll History Report (MUNIS) will need to be furnished from the district to look at the coding of the
superintendent. Then the appropriate changes will need to be made. FY 19 OCAS REVIEW Compare Revenue and Expenditures for: State Allocated Programs Federal Allocated Programs Medicaid (Project 698) OCAS Compared to State Aid Allocations - look at FY18 to see if there should have been anything
recorded as carryover from FY18 to FY19. Then compare the State Aid Allocations and Payments to the OCAS Reporting Revenue and Expenditures. Verify the Federal Determination Letter. Does revenue match expenditures District page look at expenditure upload, view latest upload records, project 698, filter. Compare to revenue upload view latest upload records, project 698, filter. FY 19 OCAS REVIEW Impact Aid:
Revenue reported balances with the USDE report? Revenue and Expenditures for Project 591 & 592 Compare Chargeable Revenue reported to State Aid: County 4-Mil (2100) Gross Production Tax (3110) Motor Vehicle Collections (3120) Rural Electric Cooperative Tax (3130) State School Land Earnings (3140) Where do I look Where do I look
Where do I look FY 19 OCAS REVIEW Child Nutrition: Pull FY18 District Review Sheet and compare differences to FY19 revenue 6110. Must have Program Code 700. Look at district FY19 Expenditures identified with expenditures, view latest appropriate project and upload records to see if all program Project Codes from CNP have
Program Code 700. Are FY18 ending balances identified with project and program Project Expenditures does District Review Sheet, page 2, not exceed Project Revenue item #10 FY 19 OCAS REVIEW District page look at expenditure upload, view latest upload records, function code 3110 are there expenditures. These expenditures can
A La Carte: Project 000 - Source only use Project Code 000. On the 1720 - Function 3110 Revenue tab view latest upload records to see if there is any revenue recorded under Source Code 1720. If there is revenue there must be expenditures. District page look at expenditure upload, view latest upload records, function code 3155 are there expenditures. These expenditures can Adult Meals: Project 000 - Source only use Project Code 000. On the 1730 - Function 3155 Revenue tab view latest upload records to see if there is any revenue recorded under Source Code 1730. Even if there
is no revenue there should be expenditures. Where do I look Site-Based Coding The Every Student Succeeds Act of 2015 (ESSA) Title I, Part E has a provision that mandates the reporting of school-level expenditures for every public school across the country. ESEA section 1111(h)(1)(C)(x); 34 C.F.R. 200.35(a) (1)(i) and (b)(1)(i) 34 C.F.R. 200.35 requires each LEAs report card reflect expenditures by schoollevel. All expenditures must be coded to an accredited site
with the central office expenditures being coded to the district level. (050) OAC: 210:25-7-1 Site-Based Coding All expenditures must be coded to an accredited site. Expenditures for Central Office Staff will be Site 050. All other expenditures should be coded to specific site. Supplies such as paper, cleaning products, etc. will be coded out to sites. Staff working at more than one site should be broken out. Site-Based Coding information is reflected on the LEAs report card and is used for the Excess Cost
calculation. Contact Information Katherine Black, Executive Director 522-0275 Financial Specialist/Auditing Paula Koch, 521-3197 (Counties 1-20 & 77) Kelly Freeman, 521-2349 (Counties 21-45) Pam Honeysuckle, 522-3273 (Counties 46-60) Iona Martin, 522-3272 (Counties 61-76) Email is [email protected] Main Number : (405) 521-2517 Fax: (405) 522-3271
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