• SECTION III - CERTIFICATION PROGRAM CURRICULUM

    Courses are divided into two areas of emphasis:

    • HR/Payroll
    • Bookkeeping/Accounting

     

    Applicants should determine which courses are most aligned with their position. Some applicants will take a combination of courses from the two areas.

     

    Course content, dates, times and presenters may be subject to change. Participants will be notified of any changes.

     

    HR/PAYROLL Course Description Month Offered
    PEERS/PSRS Reporting

    Topics to be covered in this course:

    1. Function and purpose of the two retirement systems
    2. Identification of covered positions and benefits
    3. Identification and completion of PEERS/PSRS forms
    4. Different types of service credit
    1. Applying
    2. Processing
    3. Obtaining

        E. Laws regulating employment after retirement
        F. PEERS/PSRS reports/reporting system

    September Workshop
    Overview of School Business Operations 

    An overview of school business operations with a focus on several key areas, including:

    1. Listing and describing reports that must be filed with federal, state, and local agencies
    2. Reviewing pertinent school law
    3. Introducing fund accounting processes
    4. Reviewing school organizational issues and operational issues (how school boards and administrators’ function)
    5. Exploring inter-relationships between the business office and site operations – technology, facilities, maintenance, transportation, and food service.


    Part of the program is devoted to discussion about the roles and functions of the school business official and how business, finance, and HR departments work together.

    September workshop
    Account Codes
    and the DESE
    Accounting
    Manual  

    Information to be covered in this course includes:

    1. Financial Account Codes for Missouri Schools
    2. The importance and impact of proper account coding
    3. How the coding structure allows uniform recording of funds passed from state and federal government sources
    4. How resources and reference materials evolve and change as the business environment and requirements for public information change
    September workshop
    Payroll Administration

    This course will provide an overview of:

    1. The payroll process
    2. Payroll balancing
    3. Budget coding
    4. Payroll accounting
    5. Using sample forms
    6. Legal requirements for payroll
    7. Electronic deposits
    8. Overtime
    9. Glossary of terms for payroll departments
    October
    Conference
    Business Ethics

    The course covers the legal, moral, and philosophical issues associated with proper business ethics. The course will review policies and codes of conduct that can serve as guidelines for employees to follow when and/or if confronted with tough or difficult decisions. Course material will also cover topics such as:

    1.  Conflicts of interest
    2.  Accountability
    3.  Public trust
    October
    Conference  

    Federal Payroll
    Taxes

    Topics to be covered in this course include:

    1. Verification of employment eligibility
    2. Worker classification for taxing purposes
    3. Employee withholding and advanced earned income credit
    4. Wages and other compensation
    5. Calculating and withholding tax
    6. Depositing federal employment taxes
    7. Employer’s quarterly federal tax return, Form 941
    8. Wage and tax statements, Form W-2
    9. Miscellaneous income statement, Form 1099 MISC
    10. Federal tax levy
    11. Social Security and Medicare-local government employees
    October
    Conference    

    Benefits Administration 

    The course will emphasize:

    1. Laws, regulations, and practical aspects of providing employees with medical, dental, vision, long-term disability, life, and long-term care benefits
    2. Issues related to Affordable Care Act, HIPAA, COBRA, 403 (b), 401 (a), and Section 125 plans 
    November 
    Workshop
    Overview of Missouri School Finance

    An overview of how schools are financed in the state of Missouri. Topics to be covered include:

    1. History of school finance in Missouri
    2. Key definitions
    3. Sources of revenue
    4. School funding formula
    5. State adequacy target
    November 
    Workshop  
    Payroll Year-End Reporting Process 

    The course will cover:

    1. Planning processes for the calendar year, school year, and fiscal year
    2. Preparation steps for the Year-End Process (understanding the basic calculation in payroll)
    3. Reconciliation steps which are required monthly, quarterly, and annually
    4. Year-End Process: understanding the Form W-2 and implementing new tax tables
    March Webinar
    Payroll Fraud Prevention

    In this course, participants will learn to spot behavior or practices that may indicate fraudulent behavior, such as:

    1. Ghost employment
    2. Bid collusion
    3. Bogus billings
    4. Falsification of public record
    5. Fraudulent work-related or personal injury claims and theft

    Appropriate actions to take to investigate suspected fraud will be discussed. We will explore the legal duty and appropriate steps to pursue individuals suspected of fraudulent activities and learn to develop policies, practices, and procedures to reduce or eliminate fraud. 

     March Webinar
    Labor Relations/Contract Administration

    The course will detail:

    1. Administration of the collective bargaining contract in regards to discussion, grievances, complaints, salaries, wages, and benefits
    2. The legal differences between an employee and an independent contractor
    3. Issues related to at-will employees
    4. Workers’ compensation
    5. Job site discrimination
    6. Sexual harassment
    April Spring Conference
    Fair Labor Standards Act Administration

    Topics to be covered in this course:

    1. Legal requirements related to the Fair Labor Standards Act (FLSA)
    2. To whom the FLSA applies
    3. Minimum wage provisions of the FLSA
    4. Overtime provisions of the FLSA
    5. Child labor provisions of the FLSA
    6. Record keeping requirements of the FLSA
    7. How to promote and ensure compliance with the FLSA
    8. Best practices in complying with the FLSA, including policies, procedures, checklists, and forms
     April Spring Conference
    Group Unemployment & Disability Insurance

    This class will cover:

    1. Group unemployment insurance, group and personal disability insurance, and state unemployment insurance
    2. How to process workers’ compensation and disability claims, as well as keep the payroll office appropriately notified
    3. How to structure programs and monitor claims to both protect employees and the financial resources of the school corporation
    4. How to detect and deal with employee abuse or fraud related to unemployment and disability claims
    5. Effective occupational therapy programs and techniques to get employees back to work
    April Spring Conference
     Leaves & Absences

    This course will detail various types of employee leaves and absences including:

    1. Legal requirements related to leaves and absences
    2. Legal requirements related to temporary disability leave
    3. Legal requirements related to the Family and Medical Leave Act (FMLA)
    4. Workers Compensation as it relates to the district’s leave program(s)
    5. Federal military leave as required by the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA)
    6. The difference between mandated state leave programs and local leave programs
    7. How to manage leave and absence programs and legal requirements as they relate to the programs
     April Spring Conference

     

    BOOKKEEPING ACCOUNTING Course Description Month Offered
    Overview of School Business Operations

    An overview of school business operations with a focus on several key areas, including:

    1. Listing and describing reports that must be filed with federal, state, and local agencies
    2. Reviewing pertinent school law
    3. Introducing fund accounting processes
    4. Reviewing school organizational issues and operational issues (how school boards and administrators’ function)
    5. Exploring inter-relationships between the business office and site operations – technology, facilities, maintenance, transportation, and food service.


    Part of the program is devoted to discussion about the roles and functions of the school business official and how business, finance, and HR departments work together.

    September Workshop
    Accounting
    Fundamentals

    This course will cover the basics of accounting for the district business office. Topics to be covered include:

    1. Double-entry accounting
    2. Basic accounting equation
    3. Account codes
    4. Introduction to encumbrances
    5. Preparing fund financial statements
    6. Budgets (transfers vs. amendments)
    7. Cash management responsibilities
    8. Purpose and need for internal controls
    9. Reconciliation
    September Workshop
    Account Codes and the DESE Accounting Manual

    Information to be covered in this course includes:

    1. Financial Account Codes for Missouri Schools
    2. The importance and impact of proper account coding
    3. How the coding structure allows uniform recording of funds passed from state and federal government sources
    4. How resources and reference materials evolve and change as the business environment and requirements for public information change
    September Workshop
    Budgeting Fundamentals

    This course will focus on basic budget principles, terminology, and practices needed by a school business official to create and manage a budget. Participants will learn about:

    1. Funds
    2. Sources of revenue and expenditures for each fund
    3. The difference between cash and operating balances
    4. How to develop and implement a budget
    5. The difference between preliminary and certified assessed valuation
    6. How to manage a monthly cash flow by fund.
    7. How to track and maintain revenues and expenditures
    October
    Conference
    Business Ethics

    The course covers the legal, moral, and philosophical issues associated with proper business ethics. The course will review policies and codes of conduct that can serve as guidelines for employees to follow when and/or if confronted with tough or difficult decisions. Course material will also cover topics such as:

    1. Conflicts of interest
    2. Accountability
    3. Public trust
    October
    Conference  
    Evaluating the Budget

    The session includes information about  current and future formula funding issues as well as how to:

    1. Identify potential problems in a district budget
    2. Identify areas of budget concern
    November
    Workshop
    Basics of Investing School Funds

    Topics to be covered in this course:

    1. Investment terminology
    2. Federal Reserve system
    3. Reporting requirements
    4. Compliance with the Public Funds Investment Act
    5. How to determine investment cycles
    November
    Conference
    Overview of Missouri School Finance

    An overview of how schools are financed in the state of Missouri. Topics to be covered include:

    1. History of school finance in Missouri
    2. Key definitions
    3. Sources of revenue
    4. School funding formula
    5. State adequacy target

    November
    Conference  

    Budget Development

    This course will cover key components for developing a school district budget. Topics include:

    1. Types of development processes
    2. Identify key areas of concern
    3. Estimate revenues and expenses

    The governor’s budget recommendations for education will also be reviewed.

    March
    Workshop
    Activity Fund Accounting and Management

    This course will cover:

    1. Legal requirements related to managing activity funds
    2. School district responsibilities concerning the management of activity funds
    3. Sources of funds which may be accounted for in an activity fund
    4. Appropriate expenditures for Student Activity Funds
    5. Accounting procedures used in activity funds
    6. State laws  governing sales tax collection, reporting, and remittance
    7. Best practices in managing activity funds
    April Spring 
    Conference
    Cash Management

    Learn how to:

    1. Develop specifications for the selection of banking and other financial services
    2. Apply concept of compensating balances
    3. Comprehend procedures and legal constraints for cash collection and disbursement
    4. Analyze monthly internal transfers and loans
    5. Prepare a cash flow analysis, including a fund balance report for the board of education
    6. Deal with fraud and abuse
    April Spring 
    Conference  
    Debt Planning and Management

    This course will provide information about selling bonds and the purpose and maintenance of a debt service fund. Topics will include:

    1. Review of demographic analyses, district facility information, bond project planning, and bond election strategies.
    2. Selling school bonds
      1. Bond basics
      2. Types of bonds
      3. Bond ratings
      4. Financial advisor
      5. Underwriters
      6. Bond counsel
      7. General rules
      8. Primary and secondary markets
    3. Attorney General tests and approval
    4. Debt structure
    5. Permanent school fund
    6. Bond insurance
    7. Bond portfolio management
    April Spring 
    Conference  
    School Facilities Budget Management

    This course will focus on budgeting for operational and capital expenses in order to maintain the most effective learning environments. Topics will include how to:

    1. Review staffing required for essential operations
    2. Discuss contract services needed to support staff in technical areas
    3. Plan for required supplies and equipment needed to support operations
    4. Evaluate and prioritize capital expenditures: Immediate and Future
    5. Conduct facility assessments, track data, and recognize life cycles
    6. Plan for emergencies
    April Spring 
    Conference  

     

    ELECTIVES YEAR TWO  
    Setting the Tax Rate

    This workshop will focus on the process of setting the tax rate for a school district. Topics will include how to:

    1. Follow the process of completing the State Auditor forms. 
    2. Plan, advertise, and conduct a tax rate hearing  
    3. Prepare documents to provide at the hearing
    Excel

    In this session you will learn how to:

    1. Use math, statistical, logic, and text functions
    2. Organize data by sorting and filtering
    3. Effectively present data in several chart formats
    4. Execute and apply various functions
    5. Create and format tables
    Public Relations and Communication

    The ability to enhance and maintain a positive public image of public education and local schools is a valuable and  vital skill. The course will explore techniques to:

    1. Master effective communications within the school community, with school board members, and in a public forum
    2. Proactively deal with rumor control
    3. Work with the media
    Time Management

    The ability to effectively organize and plan how long you spend on specific activities is essential for success. This course will explore:

    1. Tools for time management
    2. Prioritization
    3. Scheduling
    4. Overcoming challenges
    Essentials of Written Communication

    Good business writing skills are a must for school district employees. Letters, emails, reports and memos are important communication tools. This course will explore common challenges with:

    1. Grammar
    2. Punctuation
    3. Spelling
    4. Style and tone
    Working With Your Superintendent - Building a Successful Partnership

    Being a trusted and valued partner is essential for success. Learn how to:

    1. Identify and understand your superintendent's priorities
    2. Align your work with his or hers
    3. Enhance your working relationship

     

    CALENDAR AND CHART OF COURSES - YEAR ONE

    Required        4

    Accounting    9

    HR/Payroll     10

     

    Track

    HR/Payroll   

    Accounting  

    July
    • Renew MoASBO membership
    • Apply for SBS program
    • Renew MoASBO membership
    • Apply for SBS program

    Sept 9, 2022

    MCSA Education

    Center

    Jefferson City, MO
    • PEERS/PSRS Reporting        
      (9:45 - 10:45 a.m.)

    • Overview of School Business Operations
      (11:00 a.m. - 2:00 p.m.)

    • Account Codes and the DESE Accounting Manual
      (2:15 - 3:15 p.m.)
    • Accounting Fundamentals
      (9:45 - 10:45 a.m.)

    • Overview of School Business Operations
      (11:00 a.m. - 2:00 p.m.)

    • Account Codes and the DESE Accounting Manual
      (2:15 - 3:15 p.m.)
     

    October 2022

    Support Staff Conference
    Oct. 9 -11, 2022

    (Attendance to the conference is required. Addt’l registration and payment are required for the conference) 

    • Payroll Administration
      October 10, 2022
      (10:00 a.m. - 10:50 a.m.)

     

    • Federal Payroll Taxes
      October 11, 2022
      (10:15 a.m. – 11:15 a.m.)

     

    • Business Ethics
      October 11, 2022
      (12:00 p.m. - 2:30 p.m.)
    • Budgeting Fundamentals
      October 11, 2022
      (8:00 a.m. – 8:50 a.m.)

     

     

     



    • Business Ethics 
      October 11, 2022
      (12:00 p.m. - 2:30 p.m.)

     

    November 9, 2022

    MCSA Education

    Center

    Jefferson City, MO

    (Can attend in person or view via webinar)

     

     

     

    • MoASBO/MASA Budget Workshop 
      Evaluating the Budget 
      (11:30 a.m. - 2:00 p.m.)
         

    November 17, 2022

     

    MoASBO Administrator Fall Conference - Camden on the Lake

    • Benefits Administration
      November 17, 2022
      (9:30 a.m. – 10:30 a.m.)

     

    • Overview of Missouri School Finance
      November 17, 2022 
      (12:00 p.m. - 3:00 p.m.)
    • Basics of Investing School Funds
      November 17, 2022
      (8:30 – 9:30 a.m.)

     

    • Overview of Missouri School Finance 
      November 17, 2022
      (12:00 p.m. - 3:00 p.m.)

    March 9, 2023

     

    MCSA Education

    Center

    Jefferson City, MO

    (Can attend in person or view via webinar) 

     

     

     

     

    • MoASBO/MASA Budget Workshop
      Budget Development 
      (11:30 a.m. - 2:00 p.m.)  

    March  2023

    (Webinars)

    • Payroll Year-End Reporting
    • Payroll Fraud Prevention

     

    April 2023

    MoASBO Spring Conference 
    April 23-26, 2023

    (Attendance to conference is required. Addt’l registration and payment are required for the conference) 

     

    • Group Unemployment and Disability Insurance
    • Leaves and Absences
    • Fair Labor Standards Act Administration
    • Labor Relations/Contract Administration
    • School Facilities Budget Management
    • Cash Management
    • Activity Fund Accounting and Management
    • Debt Planning and Management

      

    CALENDAR AND CHART OF COURSES - YEAR TWO ELECTIVES

    Select:

    • Three webinars OR two webinars and one workshop from the table below
    • Five total sessions from conferences - Support Staff (2) and Spring Conferences (3)

     

    *Courses from the other area of focus may be substituted for two of the webinar electives. Duplication of courses will not be counted to meet the number of course requirements.   

     

    Topic Method of Delivery Month
    Excel Webinar September
    Time Management Webinar November
    Working with your Superintendent - Building a Successful Partnership Webinar January
    Essentials of Written Communication Webinar February
    Public Relations and Communication Webinar/Video

    March

    Setting the Tax Rate Workshop/Webinar

    August

    Following the summer  DESE conference

    Breakout session

    Breakout session

    Support Staff Conference October

    Breakout session

    Breakout session

    Breakout session

    Spring Conference April