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State Aid 2010 Reserve Calculation and Appeal Procedures
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T Guidelines for Approval of Request for Reconsideration of Reduction in State Aid pscott Normal.dotm Pamela J. Castellanos 2 Microsoft Office Word @ F# @ ^n8@ F7@ F7 ՜. +,D ՜. +, < h p NJDOE % Q Guidelines for Approval of Request for Reconsideration of Reduction in State Aid Title p @ $ L d _AdHocReviewCycleID _EmailSubject _AuthorEmail _AuthorEmailDisplayName _ReviewingToolsShownOnce @ State Aid 2010 Reserve Calculation and Appeal Procedures.doc yut'se.thomas@doe.state.nj.us Thomas, Yut'se
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'6 + + + I" X u u 6 + I" 6 + + V t4 @ 85 NE " X 4 5 =6 0 m6 4 x ; " 6 ; 85 ; u 85 r + ] 6 6 /' m6 I" I" I" I" ; 2 ; : Guidelines for County Review of Requests for Adjustment of Surplus and Reserve AmountsThe executive county superintendent shall review district requests for adjustment of stated surplus and reserve amounts and present the Commissioner with a recommendation for adjustment. If a district believes that the stated amounts are incorrect, or if district fiscal activity has changed the amounts, or if the district believes it has other cause, the district board of education may request an adjustment. The following guidelines are provided to assist districts in preparing their submissions and the county offices in carrying out this review.Calculation of Amounts to Be WithheldThe state aid to be withheld is based upon each districts excess surplus; the June 30, 2009 balances less budgeted withdrawals for Current Expense Emergency Reserve, Maintenance Reserve and Capital Reserve; and the amount of actual June 30, 2009 Unreserved Undesignated Fund Balance compared to the amount projected for June 30, 2010. The specific lines used to determine available balances for each district are:The excess surplus amount is from the district-submitted June 30, 2009 Audsum line 10024, Reserved for Excess Surplus GF Current Year.The Current Expense Emergency Reserve amount is calculated from the district- submitted June 30, 20009 Audsum line 10055, Emergency Reserve, less budgeted withdrawals from the districts original 2009-10 budget (line 125 Emergency Reserve Withdrawal and line 126 Emergency Reserve Withdrawal for Excess).The Maintenance Reserve amount is calculated from the district-submitted June 30, 2009 Audsum line 10045, Maintenance Reserve Account less withdrawals from the districts original 2009-10 budget (line 133 Withdrawals from Maintenance Reserve).The Capital Reserve amount is calculated from the district-submitted June 30, 2009 Audsum line 10050, Capital Reserve Account less withdrawals from the districts original 2009-10 budget (line 130 Withdrawals from Capital Reserve --for Local Share and line 132 Withdrawal from Capital Reserve for Excess Costs & Other Capital Projects).The excess of the amount of June 30, 2009 Unreserved Undesignated Fund Balance over the estimated for June 30, 2010.Note: The expected reserve balances were calculated from district data and limited to -0- if a negative amount was calculated.Request for Adjustment of Surplus and Reserve AmountsDistricts that have a lower balance, as of February 2010, in any one of the above reserve accounts than the balances anticipated by the state (as indicated on the DOE prepared county excel worksheets) may request adjustment of these amounts. A withholding of Adult Education Aid may not be reversed. TimelinesDistricts must submit a request for adjustment of surplus and reserve amounts to the county offices no later than February 22, 2010. The executive county superintendent must forward the recommendation to the Commissioner of Education by February 26, 2010.Documentation RequiredThe district request must include:a board resolution contesting the stated amount;a copy of the January 31, 2010 Board Secretarys Report (or their most recent report);detailed documentation for unbudgeted withdrawals from reserves, including documentation of compliance with any regulatory and/or statutory requirements for any such transfers; anddetailed documentation for unbudgeted withdraws from surplus, including documentation of compliance with any regulatory and/or statutory requirements for any such transfers.County Process For Review and RecommendationThe county office will:compare the amounts provided to the county by the department with the districts request for adjustment;review the Board Secretarys Report to support the districts reserve and excess surplus balances;compare the amounts remaining in each of the reserve accounts and the stated excess surplus with the amount provided by Division of Finance; andensure that all regulatory and/or statutory requirements for transfers from surplus and/or reserve accounts were met.If the districts actual balance less any remaining budgeted withdrawals as of January 31, 2010 is different than the amount calculated by the department, the difference between the actual balance for the specific reserve and the amount calculated can be recommended for adjustment. ' ( ) * . W X Y | 5 |
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