• 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 are subject to change. Participants will be notified of any changes as soon as possible.  However, it is the responsibility of the participant to frequently review the course scheduling for any updates.

    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

    Overview of Missouri School Finance Part I & II

    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

    October

    Conference and webinar

    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

    Ethical Leadership

    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

     

    November Workshop

     

    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

    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

    November Webinar

    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

    December 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

    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

                 

    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

     

     

    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 officials 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

    Overview of Missouri School Finance Part I & II

    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

    October

    Conference and webinar

    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

    Ethical Leadership

    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 materials will also cover topics such as:

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

     

    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 workshop

    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 the 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

             C. Attorney General tests and approval
             D. Debt structure
             E. Permanent school fund
             F. Bond insurance
            G. 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

    (Dates/Times/Locations are subject to change)

     

    Required          5

    Accounting      9

    HR/Payroll      10                   

    Track

    HR/Payroll

    Accounting

     July

    Renew/Obtain MoASBO membership

    Apply for SBS program

    Renew/Obtain MoASBO membership

    Apply for SBS program

    Sept 15, 2023

    MCSA Education

    Center

    3550 Amazonas Drive

    Jefferson City, MO

    Account Codes and the DESE Accounting Manual

    (9:45 – 10:45 am)

     

    Overview of School Business

    Operations

    (11:00 am - 2:00 pm)

     

    PEERS/PSRS Reporting        

    (2:15 – 3:15 pm)

    Account Codes and the DESE Accounting Manual

    (9:45 – 10:45 am)

     

    Overview of School Business Operations

    (11:00 am - 2:00 pm)

     

    Accounting Fundamentals

    (2:15 – 3:15 pm)

     

    October 2023

    Webinar

    Overview of Missouri School Finance – Part I

    Overview of Missouri School Finance - Part I

    October 2023

    Support Staff Conference

    Oct 25 - 27, 2023

     

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

    Overview of Missouri School Finance – Part II 

     

    Payroll Administration

     

     

     

     

    Overview of Missouri School Finance – Part II 

     

    Budgeting Fundamentals

     

    November 7, 2023

    MCSA Education

    Center

    3550 Amazonas Dr

    Jefferson City, MO

    (Can attend in person or view via live stream)

     

     

    MASA/MoASBO Budget Workshop:

    Evaluating the Budget

    (11:30 am - 2:00 pm)

    November 2023

    Webinar

    Federal Payroll Taxes

     

    November 17, 2023

    MCSA Education Center

    3550 Amazonas Dr

    Jefferson City, MO

     

    Benefits Administration

    (10:00 - 11:15 am)

     

    Ethical Leadership

    (11:30 am – 2:30 pm)

     

    Basics of Investing School Funds

    (10:00 - 11:15 am)

     

    Ethical Leadership

    (11:30 am – 2:30 pm)

     

    December 2023

    Webinar

    Payroll Year-End Reporting

     

     

    March 6, 2024

    MCSA Education Center

    3550 Amazonas Dr

    Jefferson City, MO

     

    (Can attend in person or view via webinar)

     

     

    MASA/MoASBO

    Budget Workshop: 

    Budget Development

    (11:30 am - 2:00 pm)

    March 2024

    Webinars

    Payroll Fraud Prevention

     

    April 22 – 24, 2024

    MoASBO

    Spring Conference

     

    (Attendance to the 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 electives 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

    Setting the Tax Rate

     

     

    Workshop/Webinar

     

     

    August 6, 2024

    Following the summer DESE conference

    Excel

    Webinar

    September 2024

    Time Management

    Webinar

    November 2024

    Working with your Superintendent - Building a Successful Partnership

    Webinar

    January 2025

    Essentials of Written Communication

    Webinar

    February 2025

    Public Relations and Communication

    Webinar

    March 2025

    Breakout session

    Breakout session

    Support Staff Conference

    October 2024

    Breakout session

    Breakout session

    Breakout session

    Spring Conference

    April 2025