COMMONWEALTH
OF VIRGINIA
DEPARTMENT
OF EDUCATION
P. O.
BOX 2120
RICHMOND,
VIRGINIA 23218-2120
SUPTS. MEMO. NO. 1
February 27, 2004
|
TO: |
Division Superintendents |
|
FROM: |
Jo Lynne DeMary Superintendent of Public Instruction |
|
SUBJECT: |
Fiscal Year 2004 Certification of
Adequate Funds Budgeted to Meet the Required Local Effort for the Standards of
Quality Due:
April 21, 2004 |
Section 22.1-94, Code of Virginia, requires local
governing bodies to appropriate funds for school divisions that are sufficient
to maintain an educational program that meets the Standards of Quality
(SOQ). Section 22.1-97, Code of Virginia, sets forth the procedure that the
Department of Education must follow if a county, city, or town fails to
appropriate sufficient local funding to support the Standards of Quality. Attachment A to this memorandum provides the
complete language for the referenced code sections. In addition to the referenced code sections, the appropriation
act directs the department to follow certain procedures for calculating
required local effort as well as procedures to be followed if a school division
does not spend the required state and local shares for the SOQ. Attachment B contains this language.
To
ensure that sufficient local funds have been appropriated for fiscal year 2004 to
maintain the SOQ, each school division must complete and return a Required
Local Effort Certification form to the Department of Education. As in previous fiscal years, this form is
provided as an Excel template. Please
complete and return the Excel template and the signed certification to the
department no later than April 21,
2004. The template is located on
the departments website and can be downloaded from the following address:
http://www.pen.k12.va.us/VDOE/Finance/Budget/cdc/index.html
The Excel template combines the Required Local Effort
Certification form with a spreadsheet that allows you to calculate your
divisions projected required local effort for certain SOQ programs (Basic Aid,
Gifted Education, Vocational Education-SOQ, Special Education-SOQ, Remedial
Education-SOQ, Fringe Benefits, and Textbooks) for fiscal year 2004. Please note, for purposes of this
memorandum, that projected required local effort for fiscal year 2004 will be
based on the fiscal year 2004 SOQ per pupil amounts and sales tax distributions
contained in the fiscal year 2004 amendments to the state budget (HB/SB 29 as
introduced on December 17, 2003).
Beginning with fiscal year 2004, all localities
participating in jointly-operated school divisions must individually report
their budgeted and actual expenditures to meet required local effort. In previous years, required local effort
data were collected for jointly-operated divisions as a whole. For fiscal year 2004, each jointly-operated
school division (Bedford County-Bedford City, Fairfax County-Fairfax City,
Greensville County-Emporia City, and James City County-Williamsburg City) must
submit separate budgeted and actual required local effort reports for each
participating locality.
The Required Local Effort template
consists of two spreadsheets. The
State & Local Funds Worksheet" assists you in calculating your
divisions projected required local effort for mandatory SOQ programs for fiscal
year 2004. School divisions may
calculate required local effort based on the departments latest average daily
membership (ADM) projections or locally developed ADM projections. The FY 2004 Local Funds worksheet requires
you to enter data regarding your divisions planned expenditures for education
programs for fiscal year 2004 and is used to determine whether sufficient local
funds have been appropriated for fiscal year 2004 to maintain required local
effort for the SOQ.
Superintendents of school divisions whose local
appropriations for fiscal year 2004 are only slightly in excess of the amount
required to maintain local effort for the SOQ are requested to review their ADM
totals monthly. These superintendents
must request additional local funding from the local governing body whenever
unplanned increases in ADM reduce local funding below the required level. Documentation of all supplemental
appropriations for fiscal year 2004 resulting from these requests should be
furnished to the department.
Attachment C to this memorandum provides detailed
instructions for accessing the Excel template through the departments Web
site, using the template to calculate your required local expenditure for
mandatory SOQ programs, and for submitting the signed certification form and
final Excel file to the department.
Please complete the Excel template and e-mail it to the department at
(mailto: k12budget@mail.vak12ed.edu).
A hard copy of the certification form, signed by the division
superintendent, must be sent to:
Virginia Department of Education, Attention: Budget Office, P.O. Box 2120, Richmond, Virginia 23218-2120. Both submissions are due to the department
no later than April 21, 2004.
If you have questions regarding the Excel template or the
accompanying instructions, please contact the budget office staff at (804)
225-2025.
JLD/bkl
Attachments
/administrators/superintendents_memos/2004/reg001a.pdf