Region 10 Website.

• Introduction of facilitators and participants

• Participants' Stories and Goals

• Commitment/Expectations of Participants

• Goals and objectives of the program
• Mentor opportunity alongside training
• No one walks through this alone
• Support organizations
• TEA
• Region 10
• TASBO
• Review of TASBO annual calendar
• Requirements and concerns for each month
• Create a Master Planning Document

• Why is the role of CFO so Important?

• Vital member of leadership team
• Steward of district's assets
• Respected member of community
• Decision maker for important district topics

• How To Keep Your Head Above Water!

• Presentation of significant areas within Finance (with a short definition and explanations as to why these are critical areas)
• Basic operational areas for the Business Office
  • Budgeting
  • Accounting
  • Payroll
  • Accounts payable
  • Reporting
• Computation and procedures related to setting the Tax Rate
• Comptrollers Property Values-SPTV
  • Tl and T2 values
  • Use by TEA
  • Appeals

Budget status for August 31 year ends (What status should be) For the June 30 year ends we can 
relate to what happens the final month of the process.

• Difference between June 30 v August 31 year ends
• Presentations to the Board

• Creating the 2024-2025 Budget
  • Budget Calendars
  • How to get started
  • Who to involve in budget planning!
  • When to start/finish
  • What determines your numbers?
    • Revenues
    • Expenditures
       
•  Preliminary Template Training
  • History
  • Where did it come from?
    • Omar Garcia Story
  • Doesn't TEA have a template?
  • What happens when Omar retires? 

• Does it change?
  • Why does it change?
  • When does it change?
  • What do we do if it changes?
    • Positive changes
    • Negative changes

•  How often should | use the Template and what for?
  • Frequency
  • What to look for
  • Who do | inform?

• What about TEA’s template
  • Link to TEA
  • Difference from Oma
  • Why does it change?
  •  LPE v DPE

• How do you use the template and when
  • Planning/ budgeting
  • Monthly
  • After Budget Approval
    • Update elements
  • Confirm information with PEIMS
  • Snapshot date
  • Comptroller’s property tax audits
     

• Finance Template Training
  • Step by step training
  • Using Data from sample district
  • Using Data from individual districts

• School District Operations and the Finance Office
  • Purchasing
  • Food Service 
  • Transportation
  • Plant Maintenance
  • Housekeeping
  • Facilities Construction & Renovations
  • Records Management
  • PEIMS
  • Safety Training

• Accounting and Budgeting (with Guest Speaker David Garcia)
  • Revenue
  • State Aid
  • Template identification
  • Local Revenue
  • Property estimates
  • County appraisal District
  • Timing
  • What to note

• Federal Programs
• State programs
• Payroll projections
  • New personnel
  • Raises
• Non payroll budgets
• Long range planning
  • Enrollment
  • Property values
  • State Aid
  • Federal Programs

• 2024 Property Tax Values — (chief appraiser guest speaker)
  •  Chief Appraiser’s Estimates
  • Preliminary Tax Rates
  • How to Appeal State Property Tax Values
• Coordination with Other Departments
  • Superintendent, Leadership team, Human Resources, Curriculum,
  • Operations, Transportation, Child Nutrition,
• What communication is necessary?
  •  Superintendent
  •  Ongoing financial status
  • Potential issues
    •  Upcoming year
    •  Long range projections
    • Other observations regarding compliance with laws and regulations for which the finance department is responsible.
      • Never let your superintendent get surprised!
•  Leadership team
  •  Options for ongoing activities
  • Current status of departmental budgets
• Human Resources
  • Salary studies
  •  Salary in market
  • Positions that cannot be filled and whether or not we are having to use contracted services and potential cost
•  Curriculum
  •  Programs status
  •  Coding of expenses and personnel
  •  Potential needs to service students
• Operations
  • Projection of utilities
  •  Major repairs or renovations
• Transportation
  •  Student load
  • Substantial change in miles driven per day
  • Condition of busses
  •  Use of buses for extra-curricular activities
    • Availability of drivers
• Child Nutrition
  • Number of meals served each day/each yea
  • Revenue
  • Costs
    • Food
    • Non-Food
    •  Labor
      • Projections for remainder of year
      • Fund balance
        • Plans for use of fund balance

​​​​​​​

• Organization of Business / Finance office
   
  • How many people do | need?
  • What positions/functions do I need?
  • Process management
  • Separation of duties
  • Cross Training

•  Budget — detailed review
  •  Budget
    • Who needs to be involved and in what areas
      • Leadership team
        • District needs assessment
        • Review of budget submissions
        • Presentations of board on specific needs
  •  Revenue
  • State Aid
    • Template review
• Local Revenue
  • Property estimates
    • County appraisal District
      •  Timing
      • What to note
• Federal Programs
  • Names of programs
  • NOGA
  • Responsible person and budget submission
     
• State programs and designations
  • Names of programs; IMA, TIA
  • Names of designations and required expenditures from general funds: Comp ed
• Other revenues
  • Activity funds
  • Booster clubs
  • Proprietary funds
     
• Payroll projections
  • Working with HR
    • New personnel
    • Need for raises
    • Teacher turnover (retirements and resignations)
• Raises
• Non payroll budgets
  • Identify budget managers!
  • Provide information as to
    • current year budget,
    • current year expenditures and
    • support for new requests or significant increases​​​​​​​
• The TEA Reports
  • How to complete the reports
  • When to complete the reports
  • How to submit the reports

• Property Tax Values and Collections with Guest Speakers Jim Lambeth and Robbie Harbuck of Linebarger
  • Comptrollers Property Values
    • Use by TEA
    • Appeals
    • Deadlines
    • Publications
    • Public hearings
    • Wording of motions
• Truth in Taxation (TNT) with Guest Speaker Lauri Mann of Linebarger
  • What is it?
    • How does it impact my District?
    • What is involved?
  • Comptroller of Public Accounts
  • Sources of Information
    • TEA
    • County appraisal district

• County treasurer or whomever performs your tax collections
• Other sources
• Gathering the Data
  • Templates
  • Forms
  • Guidance
• Comptroller's Website
  • Navigate the website!
  • What information is where.
  • What other information is available?
  • T-values
  • Results of Audits
  • Forms
  • Guidance

• Financial Advisors
  • The role of the FA in a district
  • How is the FA selected?
  • The work of the FA in bond planning
• State Aid —- Template review
  • Golden Pennies vs. Silver Pennies (Copper)
  • Prior to budget
  • After budget is adopted
  • Comparison to TEA SOF
  • Reasons the numbers change
  • In class work on their template
  • State Reports from TEA (Summary of Finance)
    • Monitor frequently!
      • Preliminary ... near final ... final
  • Payment Ledgers
  • State Revenue
  • Programs: Teacher Incentive Allotment (TIA), Instructional Materials
  • Allotment IMA, etc., Safety initiative
  • Allowable expenses
  • Required programs — steps
    • Required expenses by PIC codes.
• Current year budget status
  • Review of current revenue and expenditure year to date totals as well as projections to end of year
• What to do if not tracking
  • Adjustments to the budget

• Wrap up of Budget Discussion from prior month!
  • Budget Status
  • Where should we be in the budget process?
  • Review of current revenue and expenditure year to date totals as well as projections to end of year
• Long range planning
  • Enrollment
  • Property values
  • State Aid
  • Federal Programs
  • Impact on budget

• Local and Federal Revenues with Guest Speaker Jessie White
  • Property tax revenue
    • Timing —when are the funds likely to be collected
      • Normal timing of payments
        • Split payments
• Report on collections
  • Information
  • Reconciliation
• ARB, Supplemental adjustments, court cases 
  • Delinquent Taxes
• Federal Revenue
  • Programs: Title 1, IDEA B, ESSER | (CARES) ESSER il, ESSER Ili, etc.
  • NOGA’s
  • Allowable expenses
    • How to budget for these funds
• Areas to watch out for
  • Purchasing requirements
  • Payroll and assignment /duty logs
  • Documents
  • Accounting for federal funds
• Other revenues
  • Rentals
  • Investments
  • Activity funds
  • Child Nutrition Funds
  • Proprietary Funds (child care, etc.
  • Athletic Funds

• Current year Budget Status
  • What to look for?
  • What has changed?
  • What to do if there are significant changes?
• Bond Planning and Capital Management with Guest Speaker Jim Buie
  • Financial Managers
  • Bond Underwriters
  • Bond Elections
    • Capital Programs Planning
  • Bond Payments- Feb and Aug

• The TEA Website
  • General overview of TEA website with emphasis on Finance and Operations
  • Highlights of frequently visited pages
• Local Website Maintenance
  • What are the required postings?
  • Transparency
  • Communications
    • Students
    • Staff
    • Parents
    • Stakeholders
• CTE Funding — Michal Pflug RIO
• Budget Workshop Presentations
  • How to prepare
  • What to prepare
  • Know your board and your audience

• Purchasing Procedures
  • Clint Pacheco R10
• State requirements
  • Request for proposals
  • Request for qualifications
    • Exempt areas ~ Professional services — Auditors specifically named
    • Specific purchasing requirements
      • Construction requests
        • Two-step process
        • Rules on negotiation
        • Contracts-attorney review
  • Multiple awards
    • Selection of multiple firms
• Federal requirements
  • Different from State requirements
  • Major differences
• Sole source documentation
  • Does it really exist?
  • Does it really matter?
  • Purchasing cooperatives
• Current year budget status
  • Review of current revenue and expenditure year to date totals as well as projections to end of year
    • What to do if not tracking
    • Adjustments to the budget
    • Template Update
• The FIRST Report
  • Why it is important.
  • What does it mean, where does the information come from?
  • Timing
  • Elements and Scoring
  • Presentation to community and board
    • Requirement for public hearing

• Basic operational areas
  • Payroll
    • Interface with HR
    • Staffing and Template
• District Personnel
• Elementary Teachers

• Secondary Teachers
  • Position control
  • Benefits
  • Retirement investments
    • 403B
    • 457
• Allocation of duties
  • Logs
  • Records retention
• Accounts payable
  • Flow of information
  • Allowable / awarded vendors
  • Record retention
  • Possible hacking schemes
• Accounting
  • Coding/Recording
  • Reports
• Board Presentations
  • Required
  • FIRST public hearing
  • Budget public hearing
  • Tax rate public hearing

• School Elections with Guest Speaker Julie Thannum
  • Communicating your message
  • School Bond elections
  • School VATRE elections
• The Texas School Finance System
  • Equity vs. Equality
  • How did we get here?
  • How does it really work?
  • Why are some schools subject to recapture?
• The Texas Legislative Process for School Finance
  • The capitol.texas.gov website
  • Who are the big Three?
  • How does it work?
    • Major players
    • Committee system
• How to stay informed?
• How to be involved?

• Getting Ready for Calendar Year Close
  • How to manage during Christmas break
  • What is required after year end and when does it need to be done
    • W-2s
      • What happens to employees who resigned during the year and can’t be found?
      • Computer delivery vs paper delivery
• 1099's
  • What is the criteria to select vendors who receive
  • Form of entity
  • Monetary amount

NOTE:  No class in December

• Construction Projects with Guest Speaker
  • Planning for a construction project
    • Facility needs assessment.
    • Demographic information
    • School sites
• Designing a construction project
  • Design teams
  • Community involvement
• Types of Construction Contracts
• Getting the “best Value” for your project
  • Competitive sealed proposals
  • Construction Manager-Agent Contracts
  • Construction Manager at Risk
  • Design-build Contracts
  • Job Orde Contracts

• Bidding the Project
  • Determining the best prices
• Monitoring the Projects
  • Construction schedule
  • Initial meeting with expectations
  • Weekly construction Meetings
  • District representatives
  • Architect representatives
  • Contractor representatives
• AIA Document
  • Monthly Draws
  • Verifying the Draws

• Brief review of most critical areas
  • Discussion with participants on their most critical issues/worries
• Legislative update
• Audit Preparations
  • How to prepare for the annual audit
  • Guest speaker — school district auditor
• Celebration of end of year
• Graduation / certificate presentation
  • Guest speakers
  • Guest nominators