School districts have several options or tools that can be used to finance capital projects. Some are well known (e.g., voter-approved bond issues), while others are more obscure (e.g., capital project levies). This session provides information related to the financing tools available to districts, including an explanation of the types of projects that can be financed, process for accessing the financing, advantages, and disadvantages.
The state legislature drives our school funding, policies and mandates--and understanding the process and players are important for school business officials. In this session, you will learn about the state budget process and timing, MASBO's legislative activities, and how you can keep informed of proposed legislation and advocate for your district.
Keeping track of the CARES fund buckets can seem overwhelming, and in this session Kathryn will share how she is explaining the buckets to her School Board. To help newer MASBO members manage the funds in their districts, she will be joined by a group of other Business Managers who will share the basics of how they are doing internal tracking and coding, determining what documentation to keep, and preparing for the November 13 deadline.
The federal government has enacted the Families First Coronavirus Response Act, which is effective April 2, 2020. This bill includes: (1) Emergency Family and Medical Leave Expansion Act, and (2) Emergency Paid Sick Leave. This session includes a brief overview of the two components of this legislation, and will then will answer top questions submitted by MASBO members.
Now that a couple of GASB 75 disclosure cycles are behind us, let's discuss what we see most for common errors or inconsistencies in the financial statements. This session provides tips and reminders from an actuarial perspective on getting the issues spruced up.