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Program C: Office of Management and Finance

Program Authorization: La. Constitution of 1974, Article VIII, Sec. 2; R.S. 36:647; R.S. 17:21-27; R.S. 7(2)(c)(d) and (e); R.S. 39:29-33,1491,1494-1502,1557-1558,1572,1593-1598; R.S. 17:3971-4001; R.S. 39:75; R.S.17:10.1-10.3; R.S. 36:651; R.S. 17:354

PROGRAM DESCRIPTION

The mission of the Office of Management and Finance Program is to provide quality service and leadership through a system of accountability that ensures the effective, efficient and equitable use of state, local, and federal resources in accordance with policies and legal mandates for educational programs administered by the Department of Education.

The goal of the Office of Management and Finance Program is to provide the support system to the educational programs administered by the Department of Education through planning for potential and analysis of existing departmental programs, fiscal management of state-level activities, and distribution and oversight of funds allocated to local school districts and other service providers.

The Office of Management and Finance Program includes the following activities: Procurement and Asset Management, Appropriation Control, Budget Control, MFP Accountability - Information Management, MFP Accountability - School Finance and Audit, Progress Profiles/Planning and Evaluation, Management Information Systems, LEARN, and Administrative Transfers.

OBJECTIVES AND PERFORMANCE INDICATORS

The Management and Finance Program provides support services to the Department of Education. The success of this program is reflected in the success of the other programs in the Department of Education. Performance information consistent with this program's strategic plan and with the statewide model for administration/support service programs will be reported next year. The program did provide the following information this year:

1. The Office of Management and Finance Program, through the MFP accountability/Information management activity will develop, refine, and manage data collection and a data/information delivery system in FY 1998-99.

2. The Office of Management and Finance Program, through the MFP accountability/School finance and audit activity, will conduct student audits of MFP formula data to insure 100% accuracy in FY 1998-99.

3. The Office of Management and Finance Program, through the progress profiles/planning and evaluation activity, will refine, produce and distribute school, district, and state education profile reports, a school directory, and an education fact sheet in FY 1998-99.

4. The Office of Management and Finance Program, through the management and information system activity, will provide the telecommunications and network infrastructure to support the administrative and programmatic information needs of network clients as evidenced by a customer satisfactory rating of 90% in FY 1998-99.

5. The Office of Management and Finance Program, through the procurement and asset management activity, will decrease processing time for purchase order and professional services contracts approval and issuance by 1 week by FY 1998-99.

6. The Office of Management and Finance Program, through the appropriation control activity, will continue to process vendor payments within 30 days and travel reimbursements within 5 days in FY 1998-99.

7. The Office of Management and Finance Program, through the budget control activity, will reduce questioned costs by 1% of the total dollar value of audit coverage provided for food and nutrition assistance programs in FY 1998-99.

8. The Office of Management and Finance Program, through the budget control activity, will maintain the questioned cost percentage for special education programs below 1% of the dollar value of audit coverage provided in FY 1998-99.

9. The Office of Management and Finance Program, through the progress profiles/planning and evaluation activity, will develop and test an extensive school analysis and improvement process in FY 1998-99.

10. The Office of Management and Finance Program, through the procurement and asset management activity, will maintain systems for movable property control, fund transfers for Central Services and warehouse storage, and coordinate department-wide safety, telecommunications, emergency preparedness, and facility planning/buildings and grounds activities in FY 1998-99.

11. The Office of Management and Finance Program, through the MFP accountability/School finance and audit activity, will administer and audit nonpublic school funds/nonpublic assistance in FY 1998-99.

1 Latest figures are for FY 1995-96. At that time, a $567,627 annual savings was realized from audits, with a $1,176,755 cumulative savings.

12. The Office of Management and Finance Program, through the Louisiana Education Achievement and Results Now (LEARN) activity, will initiate and implement a grant process to provide funding for local improvement, professional development and pre-service planning and implementation activities in FY 1998-99.

13. The Office of Management and Finance, through the charter school activity, will increase the number of charters issued by local education agencies to 20 and the number of schools operating to 9 in FY 1998-99.

RESOURCE ALLOCATION FOR THE PROGRAM

SOURCE OF FUNDING

This program is funded with the general fund, interagency transfers, self-generated revenues, statutory dedication and federal funds. The interagency transfers are provided through indirect cost recovery from federal programs and payments from various federal and state programs within the Department for goods and services provided including supplies, postage, evaluations) and accounting/expenditure control. The self-generated revenue is derived from non-profit donations such as Distinguished Partners. The statutory dedication is provided through the Teacher Supplies Fund and the School and District Accountability Fund as authorized in Act 473 and 478 of the 1997 Regular Session. (Per R.S.39:32B.(8), see table below for a listing of expenditures out of each statutory dedicated fund.) Federal funds are provided through a grant from the National Cooperative Education Statistics System (NCESS); and the following: Title 1,2,4, and 6 of the Improving America's Schools Act of 1994; Adult Education Act, Sections 4 and 5 of the Child Nutrition Act of 1966; Sections 11 and 13 of the National School Lunch Act of 1946, as amended; Individuals with Disabilities Education Act (Parts B, C, D and H); and the Carl D. Perkins Vocational and Applied Technology Act.

ANALYSIS OF RECOMMENDATION

GENERAL FUND

TOTAL

T.O.

 

DESCRIPTION

 

 

 

 

 

$9,690,160

$17,117,825

208

 

ACT 18 FISCAL YEAR 1997-1998

 

 

 

 

 

 

 

 

 

BA-7 TRANSACTIONS:

$0

$0

0

 

None

 

 

 

 

 

$9,690,160

$17,117,825

208

 

EXISTING OPERATING BUDGET - December 10, 1997

 

 

 

 

 

$0

($75,000)

0

 

Non-recurring Adjustment to eliminate the administrative budget component of the Teacher Supplies Fund

$103,014

$184,552

0

 

Annualization of 1997-'98 Merit Pay Adjustments

$92,774

$162,259

0

 

1998-'99 Merit Pay Adjustment(s)

$46,766

$46,766

0

 

Rent in State-Owned Buildings

($10,752)

($10,752)

0

 

Maintenance of State-Owned Buildings

($43,906)

($67,547)

(2)

 

Personnel Reductions

($257,038)

($486,125)

0

 

Attrition Adjustment(s)

($57,908)

($57,908)

0

 

Reductions in various Expenditure Categories; including reductions to fully fund salaries

($23,278)

($23,278)

0

 

Retirement Rate Adjustment(s)

($182)

($182)

0

 

Adjustment(s) for Civil Service, Training and Other Statewide Interagency Transfer Activities

$40,703

$77,727

0

 

Risk Management Adjustment(s)

$33,388

$33,388

0

 

Legislative Auditor Fees

$2,857

$2,857

0

 

UPS Fees

$37,421

$55,852

0

 

Increase in Group Benefits for Retirees

$0

$70,141

0

 

Annualization of five (5) positions added for the School and District Accountability Initiative

$372,580

$0

0

 

Means of Financing Substitution - Replace statutory dedication from the School and District Accountability fund with general fund

 

 

 

 

to provide a recurring source of revenue for the School and District Accountability Initiative

($159,322)

$248,226

11

 

Transfers positions and salaries to reflect departmental reorganization

$0

($275,612)

(6)

 

Transfer the Bureau of Internal Audit to the Executive Office program

$0

($1,019,153)

0

 

Transfer the LEARN Administration and Commission budget to the Office of Student and School Performance program

($40,470)

($40,470)

0

 

Transfer budget associated with School and District Accountability initiative to the Regional Service Center to full fund regional

 

 

 

 

staff responsible for Level I Correction Action

$27,744

$27,744

0

 

Transfer general fund from Education Copy Center as a result of establishing an Auxiliary Program

$0

$1,164,892

0

 

Add statutory dedication from the School and District Accountability Fund for the School Performance Activity

 

 

 

 

 

$9,854,551

$17,136,202

211

 

TOTAL RECOMMENDED

 

 

 

 

 

$164,391

$18,377

3

 

DIFFERENCE (TOTAL RECOMMENDED AND EXISTING OPERATING BUDGET)

The total means of financing for this program is recommended at 93.1% of the existing operating budget. It represents 84.3% of the total request ($18,907,276) for this program. The increase in general fund reflects statewide adjustments, the transfer of positions and salaries associated with departmental reorganization and a means of financing substitution for the School and District Accountability statutory dedication. The decrease in interagency transfers is primarily attributable to the transfer of the Bureau of Internal Audit to the Executive Office program but his was offset through realignment of salaries as a result of the departmental reorganization. The decrease in federal funds is primarily the result of the transfer of the administrative and commission budget for the Louisiana Education Achievement Results Now (LEARN) activities, funded through federal GOALS 2000, to the Office of Student and School Performance. The net increase in positions reflects departmental reorganization and the elimination of two (2) positions which have been consistently vacant.

PROFESSIONAL SERVICES

$15,000

 

Other Professional Services - Assist the department in evaluating, analyzing and providing recommendations for improving the school finance system

$125,187

 

Other Professional Services - Consultants for school assessment and improvement services including MFP accountability evaluation, issues such as local taxes and

 

 

adequacy and to evaluate and analyze the school finance system

$500,860

 

Other Professional Services - provide assistance in educational research, data analysis, monitoring of data quality assurance and production and distribution of the

 

 

Louisiana Progress profiles

$12,000

 

Other Professional Services - Charter School evaluation

$30,000

 

Other Professional Services - Evaluations

$64,902

 

Other Professional Services - Consultants to provide assistance with departmental reorganization

 

 

 

$747,949

 

TOTAL PROFESSIONAL SERVICES

OTHER CHARGES

$295,798

 

Legislative Auditor fees

$58,500

 

NCESS Grant - Expenses associated with statistical reporting to the U.S. Department of Education

$1,696

 

Charter Schools Planning grant unassigned

$114,382

 

8 (g) financial positions and associated salaries for Tuition Exemption, Tuition Exemption Innovative and Textbooks programs;

 

 

these positions were transferred to Management and Finance as a result of departmental reorganization

$27,744

 

Printing Services

 

 

 

$498,120

 

TOTAL OTHER CHARGES

 

 

 

 

 

Interagency Transfers:

$373,103

 

Rent for Education building

$538,603

 

Maintenance for Education Building

$293,579

 

Transfer of Indirect Cost funds to agencies within the Department to address priorities of State Superintendent

$25,301

 

CPTP, Civil Service, Treasurer, UPS billings

$83,839

 

Interagency transfers for office supplies, printing, postage and other maintenance

$92,131

 

Miscellaneous OMF Interagency Transfer of Funds

$184,350

 

Title 1,2,4,6, Adult education, Special Education, Vocational Education, Food and Nutrition and Management and Budget Federal Indirect Costs Fiscal Administration

 

 

 

$1,590,906

 

TOTAL INTERAGENCY TRANSFERS

ACQUISITIONS AND MAJOR REPAIRS

$206,882

 

Office equipment including replacement copier machines, upgrade of 486 computers in Accounting, personal computers, paper shredder. laser jet printers, portable printers, HB

 

 

scanner, color monitors

$1,164,892

 

Mainframe and other hardware needs associated with School and District Accountability initiative and Occupational Information System

 

 

 

$1,371,774

 

TOTAL ACQUISITIONS AND MAJOR REPAIRS


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