December Business Office Calendar

An indispensable member resource, to help you keep up on upcoming state deadlines

SPECIFIC TASKS TO ADDRESS DURING DECEMBER 2020

  • December (TBD) – Ensure all students are entered into I-Star in preparation for the December 1 Child Count.
  • December (TBD) – Summer reimbursement payment for Orphanage vouchered.
  • December (TBD) – Special Education Transportation Reimbursement Second Quarter payment vouchered.
  • December (TBD) – Second Quarter reimbursement payment for Private Facility vouchered.
  • December (TBD) – Second Quarter estimated payment for Orphanage vouchered.
  • December 14 (FY20) School districts must submit the Annual Statement of Affairs (ASA) electronically to the Illinois State Board of Education (105 ILCS 5/10-17). Also, copies of the ASA must be available in the administrative office of the school district.
  • Last Tuesday in December (FY20) – Certificate of Tax Levy (ISBE 50-02) filed with the county clerk (105 ILCS 5/17-11; 35 ILCS 200/18-15). Check with your County Clerk for any special office hours related to the holidays.
  • December (TBD) – If the estimate of taxes to be levied is more than 105% of the prior year’s tax extension, a Truth In Taxation Public Hearing must be held (35 ILCS 200/18-70). A public notice must be published and strict format and timelines must be followed as stated in 35 ILCS 200/18-75 and 35 ILCS 200/18-80.
  • December (TBD) – Requirement to file a continuing disclosure with the Nationally Recognized Municipal Securities Information Repository (NRMSR) applies to school districts who have signed a continuing disclosure agreement in connection with the issuance of bonds. Check with your bond underwriter, financial advisor, or auditor to determine if your school district is required to file and the due date of such filing.



COMING UP IN JANUARY 2021

  • Deadline to submit the Property Tax Relief Grant application to ISBE.
  • Deadline to submit Illinois Green Ribbon Schools Program Applications.
  • Deadline for schools designated as Exemplary or Commendable to submit IL-E Learning Partner Application.
  • Deadline for waiver applications to be considered for inclusion in the ISBE Spring Waiver Report.
  • Certain Quarterly Expenditure Reports for Categorical Grants –The Illinois State Board of Education will notify the school district via E-mail as to which grants must file on IWAS
  • Annual Affidavit for Exempt Property is filed with the county assessor (35 ILCS 200/15-10).
  • Employer’s Quarterly Federal Tax Return (Form 941).
  • Employer’s Quarterly Illinois Withholding Tax Return (Form IL-941)
  • Illinois Department of Employment Security Quarterly Report (UI-3/40.
  • Wage and Tax Statement (Form W-2) for employees, Health Insurance Statement (Form 1095), and Miscellaneous Income (Form 1099) for qualifying non-employee payments.
  • IDEA Expenditure Report due through IWAS.
  • IDEA Excess Cost Worksheets are DUE to ISBE the last working day of January each year.
  • Email the completed forms to the IDEA grant coordinators.
  • Prepare financial documentation for IDEA Expenditure Report.
  • Prepare financial documentation for IDEA Excess Cost Worksheets

This information is posted for your benefit only and may be subject to change without notice. Illinois ASBO does not guarantee this calendar’s accuracy and will not be responsible for damages caused by reliance on it. It is not intended to be all inclusive and is not a substitute for legal advice. Although job responsibilities and procedures vary among districts, this timetable highlights the major tasks performed by school district officials relative to business office operations. Dates listed indicate the last day to submit the report or complete the task unless otherwise noted.

For accurate information visit the websites listed below to verify dates and items listed.

State Superintendent’s Weekly Messages

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ISBE
Calendar

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IASB School
Board Calendar

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Military Recruitment Access Reminder

ISBE has been in contact with representatives from the U.S. Department of Defense regarding implementation of the portion of the Every Student Succeeds Act (ESSA) that refers to Armed Forces recruiter access to students’ information. The Department of Defense has raised some concerns about implementation of this provision. As a result, ISBE wanted to take this opportunity to remind you of your obligations.

The U.S. Department of Education (ED) published a Dear Colleague letter on this topic in 2016. The letter makes clear that the obligations of schools changed in the transition from the No Child Left Behind Act to ESSA. Most notably, ESSA makes clear that schools must notify parents and students that military recruiters will have equal access to their directory information unless the students opt out in writing. ISBE’s interpretation of the statute and the guidance is that parents and students must actively opt out of this provision in writing. A passive opt-out is not sufficient. Additionally, school districts must provide this information to military recruiters even if their student records policy does not include it within the definition of directory information.

ISBE is more than happy to support schools in properly implementing this law. ISBE has learned from interaction with the ISBE Student Advisory Council (SAC) over the last year that high school students believe they are not given enough information about postsecondary options other than college. The SAC is specifically interested in distributing more about military options and vocational options available after high school. Providing military recruiters with equal access to all students who do not opt out helps our high school students further their goal and promotes postsecondary options for a number of students who would not otherwise have access.

View the downloadable version of this information.

If you have questions about this or ED’s guidance, contact Jeff Aranowski, executive director of Safe and Healthy Climate, at jaranows@isbe.net or (217) 782-5270.


ESSA Site-Based Expenditure Reporting Resources

Thank you to the Illinois State Commission on Charter Schools, which hosted a collaborative meeting for Commission-authorized charter schools to learn about this year's new site-based expenditure reporting requirement. Access the presentation online.

All local education agencies (LEAs) - traditional district LEAs and Commission-authorized charter schools - can find more supports on www.isbe.net/site-based as everyone prepares for FY 2019 reporting. ISBE encourages LEAs to begin by reading ISBE's Every Student Succeeds Act Site-Based Expenditure Reporting Guidance and then exploring the other materials available. For questions not addressed online, please contact Sara R. Shaw at sshaw@isbe.net.


Indirect Cost Rate Update

ISBE has uploaded the indirect cost rates to be used for FY 2019 grant applications. Both the restricted and unrestricted rates have been made available for grant applications.

If your application has been approved, you will need to submit an amendment if you wish to use indirect costs. If your grant application has not been approved, you can request from your program area the return of the application or wait until it has been approved and then submit an amendment. You can then update the indirect cost amounts and resubmit the application.

The Indirect Cost Rate Plan requires amounts in function 4000, Payments to Other Districts or Government Units be removed from the indirect cost-rate calculations. The plan is posted online.

If you have any questions about either the indirect rates being used or the calculation of the allowable amount, please email GATA@isbe.net.


Updated Receipt for Qualified K-12 Education Expenses

The Illinois Department of Revenue recently updated its Receipt for Qualified K-12 Education Expenses in order to provide all Illinois public and nonpublic K-12 schools with a convenient and consistent way for authorized personnel to issue receipts to parents or guardians for qualified K-12 education expenses paid to the school during the calendar year.

The revised Receipt for Qualified K-12 Education Expenses is available on their website.

The Department’s Publication 112, Education Expense Credit General Rules and Requirements for Schools provides all Illinois public and nonpublic schools the requirements for written receipts for qualified education expenses.

The Department’s Publication 119, Education Expense Credit General Rules, and Requirements for Home Schools provides home schools the requirements for qualified education expenses.