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Common Core of Data (CCD) Fiscal Coordinators' Roundtable
Thursday, July 26, 2018
3:00 pm – 5:15 pm
Grand Ballroom (Lobby Level)
Amy Rowell, Georgia Department of Education
Chris May, Michigan Department of Education
Janice Evans, Iowa Department of Education
Paul Taylor, Montana Department of Education
Tyler Backus, Maine Department of Education
Stephen Q. Cornman, National Center for Education Statistics
U.S. Census Bureau staff
Here is your opportunity to engage in a robust, uninhibited discussion of school finance reporting issues with your colleagues in other states. Bring your questions and answers and be prepared to discuss issues like these:
- What is the nature of school finance data required under the Every Student Succeeds Act (ESSA)?
- ESSA Financial Reporting – Discussion as to status of states with the financial reporting – what are states planning to present – will they be following the guidance developed by the Financial Transparency Workgroup? What efforts are being made to ensure that building level administrators are prepared with the information and key points when asked questions about this information?
- How will the pending changes under GASB impact your treatment of Scholarships and Student Activity Funds?
- For those that have recently gone through an Indirect Cost Program review, what was your experience and what types of changes are now required, if any?
- How should scholarships (special revenue or agency funds) be treated for data reporting?
- Are you familiar with the USDA requirement to write off “bad debt” in Food Service Funds?
- Do you have experience utilizing the Special Revenue vs. Enterprise fund type (and basis of accounting) for these funds?
- What is your method for coding of instructional technology (primarily 1:1 devices): instruction vs. support? Is your coding different if the instructional technology is purchased within a Capital Projects Fund?
- Do you have experience applying GASB #75 or #84?