Archived Information

Accounting and Auditing

Memorandum

We have reached the end of the 2001-2002 school year, and it is again time to begin the work on the End-of-Year Pupil and Financial Report. We have included a manual of directions, a transportation certification, a new Schedule S for school construction and other informational items we hope you will find useful.

The EOYR file, the original signature page and all supplementary reports are due to School Business Services by September 30. Completing these reports accurately will require a careful review of all changes and the instructions included with the report. Since school and municipal officials sign and submit these data reports to the Commonwealth under the penalties of perjury, please take care to ensure that the data you submit from your school district is accurate and meets the requirements of the law.

The Board of Education takes the accountability requirements of the Education Reform Act seriously. Our ability to assess progress toward reaching the goals to Reform depends on accurate and timely data collection and reporting. We must be able to rely on the data you report in order to administer Chapter 70 and other state and federal funding programs in a timely manner. In the past, extensions of the deadline have been granted under limited circumstances. However, our need for this information is urgent. Therefore, I am asking you to upload your completed file, and send your signature page and other reports by the required September 30 deadline to the address below. If you anticipate or experience problems with timely, accurate completion of your district report, please contact the staff at:

School Business Services
Department of Education
75 Pleasant Street
Malden, MA 02148
(781) 338-3000 x6508
FAX: (781) 338-6565
E-Mail: sfinance@doe.mass.edu

Thank you for your cooperation and assistance in providing this very important financial data.

REPORTING RESPONSIBILITIES

School Officials are responsible for ensuring that all reports and schedules are complete and comply with all edit checks provided on the file. This includes the reporting of all revenues received by the school committee or the municipality on behalf of the school district and all expenditures from the school committee budget, state or federal funds, revolving accounts or the municipal budget on behalf of the school district.

End of Year Packet:

Certification (signature) Page
EOYR Book
Schedule 3 Computer Instructions
New Function Codes- blue
Workshop Evaluation - white
Schedule S - School Construction Data - yellow
Transportation Certification - white
Memos from Grants Management (two) regarding the procedures for carry over of federal grants
Memo regarding Circuit Breaker - green
End of Year file download/upload instructions

K-12 Regional Districts and Member Towns: Municipal Officials

A condensed version of the full report will be provided to the board of selectmen of towns that are members of K-12 regions. Please be aware that state aid that may be due to municipalities for tuitioned students and transportation services cannot be calculated unless we receive this report. In addition, the reduction to a town's minimum local contribution required under Education Reform due to the town's long term construction debt cannot be credited unless this report is filed.

Administrative Per Pupil Cost.

Section 10.20 of Regulations for School Finance allows the option of charging and reporting town administrative costs based on the statewide average cost per student of such services. For municipalities and school committees that have agreed to use this method for their budgeting and year end reporting, the per pupil administrative average cost for FY2002 is $72.34. The per pupil administrative average for cost for FY2003 is $73.08.