Wheatley Kimberly Gallagher Gerard Thursday, April 7, 2016 9:17 AM HALE JASON; SILBER ROBERT: Falcon Emily; Kessel Scott; Chasanov Heath; Sokolowski Sean; Smith Monet; Miller Patrick; Longfellow Chuck; Gumbs Oliver; Floore Jil; DUFENDACH MARK; Puzzo Ada; adams Joanna; Croce, Sara; Seibert Edward; Steele Jan; akuforiji@Ifk12.de.us; Wheatley Kimberly; Way Loretta; Sullivan Bryan; Spano Anne; Sowers Stacey; Rogers Karen Field; Jenkins Leah; Blowman David; Lewis Elizabeth; DeVore Mark; Davies Kathleen A; Craik David; Cormier Debra; Brennan Meaghan; Lawhead Debra A, Knight Kristopher; Jackson Michael S; Haw-Young Dawn; Ford Vicki; Ramsey Leslie; Morton Michael; Stotler Dean W.; Sclesky Kevin M; Waters Pamela M.; Strauss Michelle; Lakeman Brenda; Carter Patrick; Korolyk Peter; Wood Mary; Kunkle Kathy; Starkey Elayne; Tatman Stephenie A. Kevin Carson; Lucas Corey J; Rutter Brian; Beck Laura L; Dempsey Earle; Grooby Christine; Rentz Faith L; Sullenberger Melissa; Carlson Jennifer; Faulhaber Karin; Kimmel Daniel; Green Michael G.; Diaz Cynthia; Hickox william Subject: Re: Business Managers Meeting - April 8th Attachments: Business Managers Meeting Agenda April 2016 - Final docx Attached is the revised agenda for tomorrow's meeting. See you then. - Jerry Jerry Gallagher Finance Director ‘Smyrna School District 82 Monrovia Avenue Smyma DE 19977 302-659-4310 (office) 302-387-5818 (cell) 302-659-4309 (fax) This be mbjet othe tome privilege, or maybe ther ing, oF we ths communication by ort anjene oer dhan the designate and ced pion) rath. fou rot he intended rein lene dle ‘dso this communication medal.” From: Gallagher Gerard Sent: Tuesday, March 29, 2016 12:03 PM To: Gallagher Gerard; HALE JASON; SILBER ROBERT; Falcon Emily; Kessel Scott; Chasanov Heath; Sokolowski Sean; Smith Monet; Miller Patrick; Longfellow Chuck; Gumbs Oliver; Floore Jill; DUFENDACH MARK; Carter Ada; Adams Joanna; Croce, Sara; Seibert Edward; Steele Jan; akuforiji@If.k12.de.us; Wheatley Kimberly; Way Loretta; Sullivan Bryan; Spano Anne; Sowers Stacey; Rogers Karen Field; Jenkins Leah; Blowman David; Lewis Elizabeth; DeVore Mark; Davies Kathleen A; Craik David; Cormier Debra; Brennan Meaghan; Lawhead Debra A.; Knight Kristopher; Jackson Michael S; Haw-Young Dawn; Ford Vicki; Ramsey Leslie; Morton Michael; Stotler Dean W.; Sclesky Kevin M; Waters Pamela M.; Strauss Michelle; Lakeman Brenda; Carter Patrick; Korolyk Peter; Wood Mary; Kunkle Kathy; Starkey Elayne; Tatman Stephenie ‘A; Kevin Carson; Lucas Corey J; Rutter Brian; Beck Laura; Dempsey Earle; Grooby Christine; Rentz Faith L.; Sullenberger Melissa; Carlson Jennifer; Faulhaber Karin; Kimmel Daniel; Green Michael G.; Diaz Cynthia; Hickox William Subject: Business Managers Meeting - April 8thAll ‘The next business managers meeting is scheduled for Friday April 8th at 9:00am at the Capital Schoo! District Central Office located at 198 Commerce Way, Dover. In an effort to make sure we can get through all items in a reasonable timeframe, the attached preliminary agenda allots each agency with five minutes, if necessary, for a brief discussion. If you have a specific item(s) to discuss or one that will require more time please send me the information by Monday April 4th, so that I can reflect it on the revised agenda. If you are no longer the appropriate contact for your agency please provide me with the new contact, Look forward to seeing you on the &th. ~ Jerry Jerry Gallagher Finance Director ‘Smyma Schoo! District 82 Monrovia Avenue ‘Smyma DE 19977 302-659-4310 (office) 302-387-5818 (cell) 302-659-4309 (fax) -clant privilege, o may be hers contideatil, Ay iseintion copying owaring, ignated and intended cite) is unauthorized yo are al he intended ciple, peas delete This communication (lung any aachmems) ay be subject the iting oro his onnmucaton by of ayone oe thn the ‘estoy is communication meaty. This communication (including any attachments) may be subject to the attomey-client privilege, or may be otherwise confidential. Any dissemination, copying, forwarding, printing, or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately.Business Managers Meeting Capital School District Central Office FINAL AGENDA 9:00-9:05 oT! 9:05-9:10 Auditors Office 9:10-9:20 State-wide Benefits + ACAUpdate 9:20-9:25 PHRST 9:25-9:30 Division of Accounting © 2015 CAFR Audit 9:30-9:35 Pension Office 9:35-9:40 Government Support Services 9:40-9:45 Office of Management and Budget 9:45~10:00 Department of Education * Maintenance of Effort * Consolidated Grant Allocations 10:00-12:00 Business Managers Next Meetings © June 3, 2016 @ 9:00 Capital District Office © August 4, 2016 @ 9:00 Capital District Office © October 7, 2016 @ 9:00 Capital District Office © December 2, 2016 @ 9:00 Capital District OfficeWhi ley imberly From: Hughes rook Sent: Wednesday, May 25,2016 402 PM gent to oll To: SILBER ROBERT Ce: Blowman David; Wheatley Kimberly (wor ad (ryyrs Subject: Local Expenditure Exclusions () atachments Christine Excision Worksheets Gia jadewelvod deals Good afternoon, ‘As communicated at the April business managers meeting, the Department of Education (DOE) is implementing a review and approval process for appropriation exclusions related to the annual local expenditures calculation, This review is necessary to ensure the exclusions are compliant with 14 Del.C. §408(d) and §509(e). DOE is working to automate the exclusion review and approval process through School Finance for the FY18 calculations. This year’s process will be handled via the attached Excel spreadsheet which lists your district's local fund appropriations. The appropriations that are automatically excluded per 14 Del.C. §408(d) and §509(e) are identified at the top and are shaded in gray. The remaining unshaded appropriations will be included in the local expenditures calculation unless you request an exclusion. Please review the rows that are not shaded in gray and identify the appropriations for which you wish to request an exclusion by typing “Excluded” in column P. If you are requesting an exclusion, you must identify the source of funds (column Q) and provide an explanation for the request (column R).. Please return your completed spreadsheet to me no later than Friday, July 8, 2016. If no response is received by the deadline, it will be assumed that all of the unshaded appropriations should be included in the FY17 calculation. The review and approval process will begin on July 11. We will communicate the results of the review prior to beginning the FY17 calculations. The entire process should wrap up by July 29 and the first run of the FY17 charter/choice bill will process on August 1. At that time, | will send a completed transfer document for the 35% charter preload for your review and signature. If you have any questions about your spreadsheet or the process in general, please let me know. Thank you, Brook A. Hughes Education Associate, Charter School Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302-735-4050(T) 302-739-7768(F) brook.hughes@doe.ki2.deus,Hughes Brook From: GLOVER DENISE Sent: Wednesday, June 8, 2016 2:07 PM Te Hughes Brook ce: SILBER ROBERT Subject: RE: Local Expenditure Exclusions Attachments: Christina Exclusion Worksheet xisx Categories: Task/Project Work Good Afternoon Brook Attached is the Exclusion Worksheet for Christina School District, Denise Denise Glover Supervisor of Financial Services Christina School District 600 N. Lombard Street Wilmington, DE 19801 (302) 552-2648 (Work) (302) 429-4171 (Fax) Denise.Glover@Christina.k12.de.us From: Hughes Brook Sent: Wednesday, May 25, 2016 4:02 PM To: SILBER ROBERT Ce: Blowman David ; Wheatley Kimberly Subject: Local Expenditure Exclusions Good afternoon, ‘As communicated at the April business managers meeting, the Department of Education (DOE) is implementing a review and approval process for appropriation exclusions related to the annual local expenditures calculation. This review is necessary to ensure the exclusions are compliant with 14 Del.C. §408(d) and §509(e). DOE is working to automate the exclusion review and approval process through School Finance for the FY18 calculations. This year’s process will be handled via the attached Excel spreadsheet which lists your district's local fund appropriations. The appropriations that are automatically excluded per 14 Del.C. §408(d) and §509(e) are identified at the top and are shaded in gray. The remaining unshaded appropriations will be included in the local expenditures calculation unless you request an exclusion. Please review the rows that are not shaded in gray and identify theappropriations for which you wish to request an exclusion by typing “Excluded” in column P. If you are requesting an exclusion, you must identify the source of funds (column Q) and provide an explanation for the request (column R). Please return your completed spreadsheet to me no later than Friday, July 8, 2026. If no response is received by the deadline, it will be assumed that all of the unshaded appropriations should be included in the FY17 calculation. The review and approval process will begin on July 11. We will communicate the results of the review prior to beginning the FY17 calculations. The entire process should wrap up by July 29 and the first run of the FY17 charter/choice bill will process on August 1. At that time, | will send a completed transfer document for the 35% charter preload for your review and signature. Ifyou have any questions about your spreadsheet or the process in general, please let me know. Thank you, Brook A. Hughes Education Associate, Charter School Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302-735-4050(T) 302-739-7768) brook hughes@doe.k12.de.usWheatley Kimberly From: Wheatley Kimberly Sent: Monday, August 8, 2016 4:11 PM To: ‘adams Joanna; Ade Kuforiji; Chasanov Heath; Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Jill; Gallagher Gerard; Gumbs Oliver, HALE JASON; Kessel Scott; ‘Longfellow Chuck’ Puzzo Ada; ‘Seibert Edward’; SILBER ROBERT; Smith Monet; Sokolowski Sean; Steele Jan ce: Blowman, David; Hughes Brook (brook hughes@DOE.K12.DEUS) Subject: Local Expenditures - Exclusions for Choice/Charter Billing Categories: Egress Switch: Unprotected Folks — First I want to thank each of you for providing the local fund information requested by the Department earlier this summer, which allowed us to perform a statewide analysis of the appropriations eligible for exclusion from choice and charter billing. After spending much time researching and analyzing the appropriation lines and purposes, in accordance with 14 Del. C. Section 408, we have approved the following list of allowable exclusions for Fiscal Year 2017: Debt Service McI Cafeteria Funds Tuition Fee Based Programs Student Activities Adult Education CSCRP E-Rate Internal Accounts/Private Donations/Grants Gate Receipts Indirect Costs Rentals, Please understand that any local fund appropriations that do not fall into the categories identified above, will be included in the calculations for FY17 and moving forward. We believe this action aligns us with the legislative intent and provides for a consistent and equitable application across the board. If you have any questions, please feel free to contact me. Thanks. Kim D. Wheatley Director of Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302.735.4040 (T) 302.739.7768(F) SLC D370BHughes Brook From: Hughes Brook Sent: Friday, August 12, 2016 2:04 PM To: ‘Angela Cortes; ‘Bentz Bill Bll Ray; Brian Rutter (brutter@dataservice.org); Carolin Lyon; Casey Guerke (cquerke@innovativeschools org); Cassandra McKay; Cordie Greenlea; Courtney Fox; Cristina Alvarez (calvarez@design-labschools.org); Desmond Jed; Evelyn Edney; Felicia Wenell (Felicia Wenell@freirecharterschool.org); Francine Byrd (fbyrd@innovativeschools.org); Gatson Kenneth; Herbert Sheldon; Hewett Meryl B; Jane McGonegal; Joseph Mock; Karen Thorpe (karenthorpe28@comcast.net); Kendall Masset (kendallm@decharternetwork.org); Kia Childs (kchilds@ greatoakscharter.org) Klein, Carrie; Longo Marianne; Maldonado Sally, Manolakos, Nick; Mark Phelps; Marshall Cheri Medaglio, Nicholas; Michelle Hastie; Michelle Lambert (michelle@michellejlambertcpa.net); Neely Trisha; Panchisin Greg; Patricia Winder, Patrick Gallucci; Paul Ramirez (Paul. Ramirez @freirecharterschool.org); Randy London; Riccardo Stoeckicht; Schlosberg Joanne; Shelley Vincent; Shine Marcy (mshine@charterschool.org);Silcott Franny; ‘Spence Dorcell’; Stafford Allen; Tim Griffiths; Wood Arles ce: Wheatley Kimberly Subje School Finance System Update Attachments: FYIT Salary Scalesxlsx Categori Egress Switch: Unprotected Good afternoon, The School Finance application in IMS in now online and available to district and charter users. The preliminary Charter billings have been run for FY17 as of 8/12/2016 and are based on Unit Count data as of the same date. Please note that these are the first iterations of the billings and are used for pre-load purposes only. A final run will be completed after the September 30 unit count is certified. Districts will be notified of the preliminary charter billing later today and will be provided with the documents to initiate the preload transfers. Every effort will be made to ensure timely submission and processing, All FY17 data values have been updated, new staff data was generated yesterday, and initial staffing allocations have been made. Please review your Funding Summary and notify me if any issues are identified. Please note that most schools are showing $0 for transportation funding, This field will be updated on November 1* after the transportation eligible data entry deadline. | do not yet have the final FY17 transportation rates, but will share them as soon as they are available. This year's average health insurance rate is $11,859.49 and is applied to any unallocated positions. Due to the October 1 pay increase, this year's salary scales for charter schools are adjusted to reflect 25% at the old rate (7/1/16-9/30/16) and 75% at the new rate (10/1/16-6/30/17). Attached is an Excel workbook that includes the old, new, and adjusted salary scales for FY17. The values in School Finance reflect the adjusted scales which are shaded in green on each worksheet. For schools with a 10" grade, you will see driver education maintenance funds populated in December. For those of you that sent me updated custodial evaluations, those changes have been entered in the system. If you have an updated evaluation and it is not reflected in School Finance, please forward and { will update the system. 1Please let me know if you have any questions or concerns. Thank you for your patience as we worked through a variety of issues during the startup process this year. Brook Brook A. Hughes Education Associate, Charter School Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302-735-4050(T) 302-739-7768(F) brook.hughes@doe.k12.de.usWheatley Kimber ly From: Wheatley Kimberly Sent: Monday, August 15, 2016 10:55 AM Te SILBER ROBERT; adams Joanna; Ade Kuforij; Chasanov Heath; Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Jil, Gallagher Gerard; Gumbs Oliver; HALE JASON; Kessel Scott; Longfellow Chuck: Puzo Ada; Seibert Edward; Smith Monet; Sokolowski Sean; Steele Jan ce: Blowman David; Hughes Brook Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing Categories: Egress Switch: Unprotected Bob — the listing outlined in my message are those appropriations that are approved as allowable exclusions, anything outside of that will be included in the calculations. Once the bills are released, if you have any district-specific questions, please feel free to contact me. Hope this helps. ‘Thanks. Kim From: SILBER ROBERT Sent: Monday, August 8, 2016 4:25 PM. To: Wheatley kimberly ; adams Joanna ; Ade kKuforiji ; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jill ; Gallagher Gerard ; Gumbs Oliver ; HALE JASON ; Kessel Scott ; Longfellow Chuck ; Puzo Ada ; Seibert Edward ; Smith Monet ; Sokolowski Sean ; Steele Jan Ce: Blowman David ; Hughes Brook Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing Kim, I thank you for the work that has been completed Will you be returning the Exclusion worksheets with explanations on those appropriations denied Exclusion? Robert A Silber Assistant Superintendent / Chief Financial Officer Christina School District 600 N. Lombard Street Wilmington, DE 19801 302.552.2614 ( W } 302.354.1254 (C) 302.429.4180 (F )MING 7; ene & % ANEW CHRISTINA This email and any attachments may be confidential or legally privileged. Any dissemination, copying or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately. From: Wheatley Kimberly Sent: Monday, August 08, 2016 4:11 PM To: adams Joanna ; Ade Kuforiji ; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jill ; Gallagher Gerard ; Gumbs Oliver ; HALE JASON ; Kessel Scott ; Longfellow Chuck ; Puzzo Ada ; Seibert Edward ; SILBER ROBERT ; Smith Monet ; Sokolowski Sean ; Steele Jan Ce: Blowman David ; Hughes Brook ‘Subject: Local Expenditures - Exclusions for Choice/Charter Billing Folks ~ First I want to thank each of you for providing the local fund information requested by the Department carlier this summer, which allowed us to perform a statewide analysis of the appropriations eligible for exclusion from choice and charter billing. After spending much time researching and analyzing the appropriation lines and purposes, in accordance with 14 Del. C. Section 408, we have approved the following list of allowable exclusions for Fiscal Year 2017: Debt Service MCI Cafeteria Funds Tuition Fee Based Programs Student Activities Adult Education CSCRP E-Rate Internal Accounts/Private Donations/Grants Gate Receipts Indirect Costs Rentals Please understand that any local fund appropriations that do not fall into the categories identified above, will be included in the calculations for FY17 and moving forward. We believe this action aligns us with the legislative intent and provides for a consistent and equitable application across the board. 2, If you have any questions, please feel free to contact me. Thanks. Kim D. Wheatley Director of Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302.735.4040 (T) 302.739.7768(F) SLC D370BWheatley Kimberly From: Wheatley Kimberly Sent: Tuesday, August 16, 2016 11:08 AM Gallagher Gerard; SILBER ROBERT; adams Joanna; Ade Kuforij; Chasanov Heath; Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Jill; Gums Oliver; HALE JASON; Kessel Scott; Longfellow Chuck; Puzo Ada; Seibert Edward; Smith Monet; Sokolowski Sean; Steele Jan Blowman David; Hughes Brook RE: Local Expenditures - Exclusions for Choice/Charter Billing Egress Switch: Unprotected Jerry ~ thanks for the clarification question. MCI as indicated on the list, does not include additional match tax components. Our goal in this process was to apply the intent of the Delaware Code, and we have added some additional items related to reimbursement for existing expenses, items not related to K12, student internal accounts or other items that were not part of core operating expenses. Hope this helps. Kim From: Gallagher Gerard Sent: Monday, August 15, 2016 2:07 PM To: Wheatley kimberly «Kimberly. Wheatley @doe.k12.de.us>; SILBER ROBERT ; ‘adams Joanna ; Ade Kuforiji; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jill ; Gumbs Oliver ; HALE JASON. ; Kessel Scott ; Longfellow Chuck ; Puzzo Ada ; Seibert Edward ; Smith Monet ; Sokolowski Sean ; Steele Jan Ce: Blowman David ; Hughes Brook Subject: Re: Local Expenditures - Exclusions for Choice/Charter Billing Kim - The list identifies MCI. Does it also include all the match tax components (extra time, reading, math and technology)? -Jerry Jerry Gallagher Finance Director Smyrna Schoo! District 82 Monrovia Avenue ‘Smyma DE 19977 302-659-4310 (office) 302-387-5818 (cell) 302-659-4309 (fax) "This communication (including any attachment) may be subj wth sttomey lent pil priming or use ofthis communication hyo to ayane ther than he desired end intend estoy th communication ei, or ay be otecvie cote, Any dso, copying, forwarding ens) suauthored you ae nt he nended respon pease deletethe environmen: Bete pitiog thi emai From: Wheatley Kimberly Sent: Monday, August 15, 2016 10:54 AM To: SILBER ROBERT; adams Joanna; Ade Kuforiji; Chasanov Heath; Croce, Sara; DUFENDACH MARI Jill; Gallagher Gerard; Gumbs Oliver; HALE JASON; Kessel Scott; Longfellow Chuck; Puzzo Ada; S Monet; Sokolowski Sean; Steele Jan lowman David; Hughes Brook ‘Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing alcon Emily; Floore ert Edward; Smith Bob ~ the listing outlined in my message are those appropriations that are approved as allowable exclusions, anything outside of that will be included in the calculations, Once the bills are released, if you have any district-specific questions, please feel free to contact me. Hope this helps. Thanks. Kim From: SILBER ROBERT Sent: Monday, August 8, 2016 4:25 PM To: Wheatley Kimberly ; adams Joanna ; Ade Kuforiji; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore sil ; Gallagher Gerard ; Gumbs Oliver ; HALE JASON ; Kessel Scott ; Longfellow Chuck ; Puzzo Ada ; Seibert Edward ; Smith Monet ; Sokolowski Sean ; Steele Jan Ce: Blowman David ; Hughes Brook Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing Kim, | thank you for the work that has been completed, ‘Will you be returning the Exclusion worksheets with explanations on those appropriations denied Exclusion? Robert A. Silber Assistant Superintendent / Chief Financial Officer Christina Schoo! District 600 N. Lombard Street ‘Wilmington, DE 19801 302.552.2614 ( W) 302.354,1254(C) 302.429.4180 (F)NANG Ty, ae. & % ANEW CHRISTINA, _— This email and any attachments may be confidential or legally privileged. Any dissemination, copying or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately. From: Wheatley Kimberly Sent: Monday, August 08, 2016 4:11 PM To: adams Joanna ; Ade Kuforiji ; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jil ; Gallagher Gerard ; HALE JASON ; Kessel Scott ; Longfellow Chuck ; Puzzo Ada ; Seibert Edward ; SILBER ROBERT ; Smith Monet ; Sokolowski Sean Ce: Blowman David ; Hughes Brook Subject: Local Expenditures - Exclusions for Choice/Charter Billing Folks — First I want to thank each of you for providing the local fund information requested by the Department earlier this summer, which allowed us to perform a statewide analysis of the appropriations eligible for exclusion from choice and charter billing. After spending much time researching and analyzing the appropriation lines and purposes, in accordance with 14 Del. C. Section 408, we have approved the following list of allowable exclusions for Fiscal Year 2017: Debt Service MCI Cafeteria Funds Tuition Fee Based Programs Student Activities Adult Education CSCRP E-Rate Internal Accounts/Private Donations/Grants Gate Receipts Indirect Costs Rentals Please understand that any local fund appropriations that do not fall into the categories identified above, will be included in the calculations for FY17 and moving forward. We believe this action aligns us with the legislative intent and provides for a consistent and equitable application across the board. 3If you have any questions, please feel free to contact me. Thanks, Kim D. Wheatley Director of Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302.735.4040 (Tf) 302.739.7768(F) SLC D370B ‘This communication (including any attachments) may be subject to the attomey-client privilege, or may be otherwise confidential. Any dissemination, copying, forwarding, printing, or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately.Hughes Brook From: Hughes Brook Sent: Tuesday, August 16, 2016 8:53 AM Te SILBER ROBERT Ce: Wheatley Kimberly Subject: FY17 Charter Preload - Christina Attachments: Christina PreLoad.pdf; Christina All Charter Schoo! Payables.xlsx; FY17 Christina Charter Preload.xlsx Categori Egress Switch: Unprotected Good morning, ‘The School Finance application in IMS in now online and available to district and charter users. The preliminary Charter & Choice billings have been run for FY17 as of 8/12/2016 and are based on Unit Count data as of the same date. Please note that these are the first iterations of the billings and are used for preload purposes only. A final run will be completed after the September 30 unit count is certified. The following files are attached for your review: © Charter billing summary (PDF) List of students included on charter bill ‘© Prepopulated transfer document for 35% preload Please review the documentation and return the completed and signed transfer form to me (brook, hughes @doe.k12.de.us) for processing, Please submit your transfer documents as soon as possible since these funds are due to charter schools in July. In order to ensure consistency across districts and charters, please use the attached version of the preload billing. DO NOT use any subsequent versions of the charter billing available in School Finance after this date. Thank you in advance for your cooperation. Please let me know if you have any questions, Brook Brook A. Hughes Education Associate, Charter Schoo Finance A Delaware Department of Gucation i tothe fever cana Sek fe AL oust Dover, DE 19901-3639 ie '302-735-4050(T} 302-739-7768(F) a hye S brook. hughes@doe.ki2.de.us (word rd nhl oo ol;Wheatley Kimberly From: Gallagher Gerard Sent: Tuesday, August 23, 2016 12:54 PM To: ‘Wheatley Kimberly; SILBER ROBERT; adams Joanna; Ade Kuforiji; Chasanov Heath; Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Jil; Gumbs Oliver; HALE JASON; Kessel Scott; Longfellow Chuck; Puzzo Ada; Seibert Edward; Smith Monet; Sokolowski Sean; Steele Jan ce: Blowman David; Hughes Brook Subject: Re: Local Expenditures - Exclusions for Choice/Charter Billing David / Kim - | wanted to follow up on our discussion of last week regarding the local cost per pupil calculations. ‘Spectfcally, l respectfully request that the department restore the non-MCI match tax components (reading and math resource teachers, technology and extra time) to the exclusion list. While you stated that these categories were not specifically exempted by Code, | would remind you that at the time the language was written, the match tax provision was often referred to as MCI since it was the only aliowed match. In addition, the funds generated through the match rate are consistent with the other tax rate exclusions as they may only be expensed for a dedicated purpose and may not be used for general educational purposes. Also, can you please provide each district with their detailed list of appropriations indicating those that were included and excluded. Without this information, itis difficult for districts to reconcile the calculations you have prepared. ~ Jerry Jerry Gallagher Finance Director ‘Smyrna Schoo! District 82 Monrovia Avenue ‘Smyrna DE 19977 302-659-4310 (office) 302-387-5818 (cell) 302-659-4309 (fax) “This communication (caing any aah) may be subj 1 the (5 unauthorized. ou ae no he tended silent plane dele priming or te of hs commanaton by oto anyone or than he est hs communeaton inmate ignated and intended re From: Wheatley Kimberly Sent: Tuesday, August 16, 2016 11:08 AM To: Gallagher Gerard; SILBER ROBERT; adams Joanna; Ade Kuforiji; Chasanov Heath; Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Jil; Gumbs Oliver; HALE JASON; Kessel Scott; Longfellow Chuck; Puzzo Ada; Seibert Edward; Smith Monet; Sokolowski Sean; Steele Jan Ce: Blowman David; Hughes Brook Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing Jerry ~ thanks for the clarification question. MCI as indicated on the list, does not include additional match tax components. Our goal in this process was to apply the intent of the Delaware Code, and we have added some 1additional items related to reimbursement for existing expenses, items not related to K12, student internal . accounts or other items that were not part of core operating expenses. Hope this helps. Kim From: Gallagher Gerard Sent: Monday, August 15, 2016 2:07 PM To: Wheatley kimberly ; SILBER ROBERT ; adams Joanna ; Ade Kuforiji; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jill ‘ill. Floore@redclay.k12.de.us>; Gumbs Oliver ; HALE JASON <; Kessel Scott ; Longfellow Chuck «; Puzo Ada ; Seibert Edward ; Smith Monet ; Sokolowski Sean ; Steele Jan Ce: Blowman David ; Hughes Brook ‘Subject: Re: Local Expenditures - Exclusions for Choice/Charter Billing Kim - The list identifies MCI. Does it also include all the match tax components (extra time, reading, math and technology)? ~ Jerry Jerry Gallagher Finance Director ‘Smyrna School District 82 Monrovia Avenue ‘Smyrna DE 19977 302-659-4310 (office) 302-387-5818 (cell) 302-659-4309 (fax) “This munication (inlaing any atachments) ay be sujet ote atime pity, or maybe otherwise cane Anydaseriation, copying, fewerding, vig, o se ofthis commision by ot anyone oer than the designed ad nnd elie) 6 amatnoza I you ate ot he need cpt, Aesicy ins commncation modal From: Wheatley Kimberly Monday, August 15, 2016 10:54 AM To: SILBER ROBERT; adams Joanna; Ade Kuforiji; Chasanov Heath; Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Gallagher Gerard; Gumbs Oliver; HALE JASON; Kessel Scott; Longfellow Chuck; Puzzo Ada; Seibert Edward; Smith Monet; Sokolowski Sean; Steele Jan Ce: Blowman David; Hughes Brook Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing Bob ~ the listing outlined in my message are those appropriations that are approved as allowable exclusions, anything ‘outside of that will be included in the calculations. Once the bills are released, if you have any district-specific questions, please feel free to contact me. Hope this helps. Thanks. Kim“From: SILBER ROBERT Sent: Monday, August 8, 2016 4:25 PM To: Wheatley Kimberly ; adams Joanna ; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jill ; Gallagher Gerard ; Gumbs Oliver ; HALE JASON ; Kessel Scott ; Longfellow Chuck ; Puzo Ada ; Seibert Edward < Edward Seibert@sussexvt.c12.de.us>; Smith Monet ; Sokolowski Sean ; Steele Jan Ce: Blowman David ; Hughes Brook Subject: RE: Local Expenditures - Exclusions for Choice/Charter Billing Ade kim, | thank you for the work that has been completed. Will you be returning the Exclusion worksheets with explanations on those appropriations denied Exclusion? Robert A. Silber Assistant Superintendent / Chief Financial Officer Christina Schoo! District 600 N. Lombard Street ‘Wilmington, DE 19801 302.552.2614 ( W) 302.354.1254 (C) 302.429.4180 ( F) NING 7, ee Me & % ANEW CHRISTINA, This email and any attachments may be confidential or legally privileged. Any dissemination, copying or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately. From: Wheatley Kimberly Sent: Monday, August 08, 2016 4:11 PM To: adams Joanna ; Ade Kuforiji ; Chasanov Heath ; Croce, Sara ; DUFENDACH MARK ; Falcon Emily ; Floore Jill ; Gallagher Gerard ; Gumbs Oliver ; HALE JASON ; Kessel Scott ; Longfellow Chuck ; Puzo Ada ; Seibert Edward ; SILBER ROBERT 3; Smith Monet ; Sokolowski Sean ; Steele Jan ; Hughes Brook Subject: Local Expenditures - Exclusions for Choice/Charter Billing Folks ~ First | want to thank each of you for providing the local fund information requested by the Department earlier this summer, which allowed us to perform a statewide analysis of the appropriations eligible for exclusion from choice and Charter billing. After spending much time researching and analyzing the appropriation lines and purposes, in accordance with 14 Del. C. Section 408, we have approved the folowing ist of allowable exclusions for Fiscal Year 2017: + Debt Service * MCI * Cafeteria Funds «Tuition © Fee Based Programs © Student Activities © Adult Education * CSCRP + ERate * Internal Accounts/Private Donations/Grants + Gate Receipts + Indirect Costs + Rentals Please understand that any local fund appropriations that do not fall into the categories identified above, will be included in the calculations for FY17 and moving forward. We believe this action aligns us with the legislative intent and provides for a consistent and equitable application across the board. Ifyou have any questions, please feel free to contact me. Thanks. kim D. Wheatley Director of Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302.735.4040 (T) 302.739.7768(F) SLC D370B ‘This communication (including any attachments) may be subject to the attorney-client privilege, or may be otherwise confidential. Any dissemination, copying, forwarding, printing, or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately. This communication (including any attachments) may be subject to the attorney-client privilege, or may be otherwise confidential. Any dissemination, copying, forwarding, printing, or use of this communication by or to anyone other than the designated and intended recipient(s) is unauthorized. If you are not the intended recipient, please delete or destroy this communication immediately.Wheatley Kimberly Friday, September 9, 2016 9:21 AM Burrows Matthew L; Hotodick Mark; Fitzgerald Kevin; Fulton Robert; Shelton Dan; ANDRZEJEWSKI ROBERT; Blakey Dolan; Philips Charity; Bunting Susan; Larrimore Shawn; Dickerson Kevin; Gehrt Vicki; Gehrt Vicki; ZYCH DEBORAH; Daugherty Mervin B; Perrington David; Wicks Deborah; Lathbury AJ; Chasanov Heath; Alvarez Cristina; Bass, ‘Aaron; Childs kia; ‘Chuck Taylor’; Cordie Greenlea; ‘Courtney Fox (Cfoxde@live.com)’; “Edward J. Emmett Jr; Evelyn Edney; ‘Felicia Wenell; Herbert Sheldon; ‘Kendall Masset (kendallm@ decharternetwork. org)’; ‘Leroy Travers’ Lopez-Waite Margie; Maldonado Sally; Manolakos, Nick; Mark Phelps; Marshall Cheri; Meece Gregory; Oliphant Patricia; Patrick Gallucci; Pullella Anthony; ‘Sam Paoli (spaoli@charterschool.org); Thomas-EL Salome; Tim Griffiths; ’ngwynder@If.k12.de.us'; Southworth Ned; adams Joanna; Ade Kuforij: Croce, Sara; DUFENDACH MARK; Falcon Emily; Floore Jil; Gallagher Gerard; ‘Gumbs Oliver; HALE JASON; Jestice Jan; Kessel Scott; ‘Longfellow Chuck’; Puzo Ada; ‘Seibert Edward’; SILBER ROBERT; Smith Monet; Sokolowski Sean; Steele Jan; Steele Jeannette; Carolin Lyon; Desmond Jed; Durham, Jennifer; Gatson Kenneth; Hewett Meryl B; ‘Karen Thorpe’ ‘Kendall Massett (kendallm@dechartemnetwork.org); ‘Leslie Armor; Longo Marianne; Medaglio, Nicholas; Michelle Hastie; ‘Michelle Lambert (michelle@ michellejlambertcpannet); Panchisin Greg; Patricia Winder, ‘Paul Ramirez’; Randy London; Schlosberg Joanne; Stafford Allen ‘Godowsky Steven; Blowman, David; Hughes Brook (brook hughes@DOE.K12.DE.US) Subject: Local Per Pupil Calculations Attachments: Choice Charter Funding.pdf Categor Egress Switch: Unprotected Superintendents, Charter Leaders and Business Managers ~ in light of recent conversations and legislative interest regarding the calculations for choice and charter billing, per the attached letter from Secretary Godowsky, the Department will not implement any changes to the calculation methodology that has been used in past years. For additional clarity, this means that the Department will apply the exclusion categories used last fiscal year, against Fiscal Year 2016 expenditures to determine the Fiscal Year 2017 rates, In preparation for next year, the Department will be meeting with legislators and district and charter leaders to address the inconsistencies and find a fair and equitable resolution. Given that, the Department will be releasing revised charter bills early next week. If you have any questions, please let me know. Kim D. Wheatley Director of Finance Delaware Department of Education 401 Federal Street, Suite #2 Dover, DE 19901-3639 302.735.4040 (T) 302.739.7768(F) SLC D370BDelaware DEPARTMENT OF EDUCATION Steven Hi, Godowsky * omc ag Seon ction OV Fk ta Sute2 Voice 202) 735-4000 Der Delavare 19901-3639 FAX: (200) 80-4684 Departmen of Extucation BOE WEBSITE: hips oe kI2 deus September 7, 2016 ‘Dear Senators and Representatives, Recently there have been concerns expressed regarding reported changes to the choice and chatter funding formula. The purpose of this correspondence is to provide you with a clear understanding of the issue at hand and to inform you of our ongoing work to resolve the issue {As you know, sixteen of Delaware's traditional school districts are required to provide funding to other districts or chatter schools when a student “choices” to another district or charter school. Delaware Code includes the calculation to determine the amount of funds districts are to provide to other districts or charter schools for students who choice out of district. It came to the Department's attention that there may be inconsistencies from district to district about what funds are excluded from the calculation Isis important that the exclusions sought are appropriate because they represent an essential part of our school funding system. The fact that there are inconsistencies suggests that we need to understand why exclusions have evolved over time. On April 8, 2016, the Depastment’s Finance team attended the District Business Managets meeting and advised the group that there were potential inconsistencies with exclusions statewide for choice and charter billing, The district business managers were also informed the Department would be completing a review, with assistance from school district business managers, to provide a fair and consistent application of exclusions under the Delaware Code. (On May 25, all district business managers received further communication from the Department on this topic, including a ising ofall of their local fund appropriations, District business managers were asked to review and submit «0 the Department which exclusions they were seeking, along with a justification for each request. This submission was due to the Department by July 8. Upon seccipr, te Department spent several weeks reviewing and analy2ing district submissions. At the conclusion of that work, on August 8, the Department informed district business managers of which appropriatios had been approved to be excluded. On August 16, the Department released bill to all districts Shortly after the bills were released, I received calls from a number of you expressing concern about the choice and charter funding process. Additionally, on August 23, the Department received a request from the district business managers to reconsider excluding “match tax” components within the calculation,p2 [As a result of the concerns raised over the past few weeks, the Department will place a “hold” status on all school district approved exclusions submitted for the 2015-16. Consequently, we will not make any changes to district sequested exclusions this year. ‘That being said, I do believe we need to address the inconsistencies in the approved exclusion list now so that any changes can be fully communicated well in advance of the 2017-18 school yeat. ‘The Department, in collaboration with the Senate and House Education Committees, wil convene ‘meetings with the district and charter school leaders on this important funding issue. It is my expectation ‘we will find a resolution that yields a fair and appropriate list of exclusions for the 2017-2018 school year and beyond. Sincerely, AG-ft Bebershy Steven H. Godowsky Secretary of Education Delaware Department of Education 401 Federal Street, Suite 2 Dover, DE 19901