Tag: accounting

When Your Chart of Accounts Gets Out of Hand

Is your school district’s chart of accounts not working for you? Here are some questions to ask when designing a new one.

Annotated Timeline for School Funding (California)

When I first started out in California school business, I was a bit confused by the state’s revenue certifications and re-certifications.  I wished I had an overview of the entire process. So – here’s one I put together: Annotated Principal Apportionment Timeline This does not contain enough detail to be used instead of your complete annual calendar,

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Size Matters

In the course of my career I have occasionally heard some unsavory “us versus them” talk. Teachers versus non teachers Certificated versus classified Management versus non-management School versus district Parents versus school administration Some discussions of the Local Control Funding Formula (LCFF) resort to this rhetoric, most notably the “school versus district” polarity.  I have previously mentioned the

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Excel Solver for Expense Transfers

Thank you Pronger for your post about the Excel solver function.  Follow this link to view his explanation and instructions. The solver function is especially useful if you deal with a multitude of funding sources such as state and local grants, federal awards and bond funds.  Each restricted funding source has very particular spending rules and most have

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Governmental Cost Recovery

I have heard the mantra again and again “we don’t make a profit” meaning, if we charge for services it’s only on a cost recovery basis. Yet I just read that Inyo COE charges a flat 7% to its charter schools for providing business services.  If a charter school now receives significantly more funding under the Local Control Funding Formula,

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Schrödinger’s Excel

Or, how to be deadly and awesome at the same time Is Excel good or bad?  It is both.  Are you good at Excel or bad at it?  Probably both. Excel is extraordinary.  In the wrong hands it also can be a disaster,  Excel is just a tool, like a chisel.  It is inspiring in the hands of a skilled carpenter and murderous in

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Local Control Funding Formula: Nothing and Something

The California Department of Education has “updated” its reporting software by removing the previous revenue schedule and replacing it with, um, nothing. I am going out on a limb.  I have created my own multi-year calculation.  Please email me at support@fiscalshare.com if you want a copy. We are four plus months into the fiscal year,

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Taking a Position

The director and manager of school construction sat down in my office.  They had made it clear that they needed to see me NOW.  “What’s up?” “Well, you hired a supervisor. For the construction department.”  “An accounting supervisor. Yes.” “We should have been consulted. After all, she works in our department.” “Yes, she’s physically located

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FIRE ACCOUNTING Click on the link for my manual on school arson.  I have dealt with three major school fires in my career.  And believe me, there was no manual.  The first thing I did ten years ago when confronted with my first school fire was to Google “accounting for school fires” and couldn’t find anything terribly useful. I

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