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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:
- Function and purpose of the two retirement systems
- Identification of covered positions and benefits
- Identification and completion of PEERS/PSRS forms
- Different types of service credit
- Applying
- Processing
- 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:
- Listing and describing reports that must be filed with federal, state, and local agencies
- Reviewing pertinent school law
- Introducing fund accounting processes
- Reviewing school organizational issues and operational issues (how school boards and administrators function)
- 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:
- Financial Account Codes for Missouri Schools
- The importance and impact of proper account coding
- How the coding structure allows uniform recording of funds passed from state and federal government sources
- 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:
- History of school finance in Missouri
- Key definitions
- Sources of revenue
- School funding formula
- State adequacy target
October
Conference and webinar
Payroll Administration
This course will provide an overview of:
- The payroll process
- Payroll balancing
- Budget coding
- Payroll accounting
- Using sample forms
- Legal requirements for payroll
- Electronic deposits
- Overtime
- 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:
- Conflicts of interest
- Accountability
- Public trust
November Workshop
Benefits Administration
The course will emphasize:
- Laws, regulations, and practical aspects of providing employees with medical, dental, vision, long-term disability, life, and long-term care benefits
- Issues related to Affordable Care Act, HIPAA, COBRA, 403 (b), 401 (a), and Section 125 plans
November Workshop
Federal Payroll
TaxesTopics to be covered in this course include:
- Verification of employment eligibility
- Worker classification for taxing purposes
- Employee withholding and advanced earned income credit
- Wages and other compensation
- Calculating and withholding tax
- Depositing federal employment taxes
- Employer’s quarterly federal tax return, Form 941
- Wage and tax statements, Form W-2
- Miscellaneous income statement, Form 1099 MISC
- Federal tax levy
- Social Security and Medicare-local government employees
November Webinar
Payroll Year-End Reporting Process
The course will cover:
- Planning processes for the calendar year, school year, and fiscal year
- Preparation steps for the Year-End Process (understanding the basic calculation in payroll)
- Reconciliation steps which are required monthly, quarterly, and annually
- 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:
- Ghost employment
- Bid collusion
- Bogus billings
- Falsification of public record
- 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:
- Legal requirements related to the Fair Labor Standards Act (FLSA)
- To whom the FLSA applies
- Minimum wage provisions of the FLSA
- Overtime provisions of the FLSA
- Child labor provisions of the FLSA
- Record keeping requirements of the FLSA
- How to promote and ensure compliance with the FLSA
- Best practices in complying with the FLSA, including policies, procedures, checklists, and forms
April Spring
Conference
Group Unemployment & Disability Insurance
This class will cover:
- Group unemployment insurance, group and personal disability insurance, and state unemployment insurance
- How to process workers’ compensation and disability claims, as well as keep the payroll office appropriately notified
- How to structure programs and monitor claims to both protect employees and the financial resources of the school corporation
- How to detect and deal with employee abuse or fraud related to unemployment and disability claims
- 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:
- Legal requirements related to leaves and absences
- Legal requirements related to temporary disability leave
- Legal requirements related to the Family and Medical Leave Act (FMLA)
- Workers Compensation as it relates to the district’s leave program(s)
- Federal military leave as required by the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA)
- The difference between mandated state leave programs and local leave programs
- 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:
- Administration of the collective bargaining contract in regards to discussion, grievances, complaints, salaries, wages, and benefits
- The legal differences between an employee and an independent contractor
- Issues related to at-will employees
- Workers’ compensation
- Job site discrimination
- 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:
- Listing and describing reports that must be filed with federal, state, and local agencies
- Reviewing pertinent school law
- Introducing fund accounting processes
- Reviewing school organizational issues and operational issues (how school boards and administrators function)
- 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:
- Double-entry accounting
- Basic accounting equation
- Account codes
- Introduction to encumbrances
- Preparing fund financial statements
- Budgets (transfers vs. amendments)
- Cash management responsibilities
- Purpose and need for internal controls
- Reconciliation
September workshop
Account Codes and the DESE Accounting Manual
Information to be covered in this course includes:
- Financial Account Codes for Missouri Schools
- The importance and impact of proper account coding
- How the coding structure allows uniform recording of funds passed from state and federal government sources
- 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:
- Funds
- Sources of revenue and expenditures for each fund
- The difference between cash and operating balances
- How to develop and implement a budget
- The difference between preliminary and certified assessed valuation
- How to manage a monthly cash flow by fund.
- 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:
- History of school finance in Missouri
- Key definitions
- Sources of revenue
- School funding formula
- 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:
- Identify potential problems in a district budget
- Identify areas of budget concern
November workshop
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:
- Conflicts of interest
- Accountability
- Public trust
November workshop
Basics of Investing School Funds
Topics to be covered in this course:
- Investment terminology
- Federal Reserve system
- Reporting requirements
- Compliance with the Public Funds Investment Act
- How to determine investment cycles
November workshop
Budget Development
This course will cover key components for developing a school district budget. Topics include:
- Types of development processes
- Identify key areas of concern
- 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:
- Legal requirements related to managing activity funds
- School district responsibilities concerning the management of activity funds
- Sources of funds which may be accounted for in an activity fund
- Appropriate expenditures for Student Activity Funds
- Accounting procedures used in activity funds
- State laws governing sales tax collection, reporting, and remittance
- Best practices in managing activity funds
April Spring Conference
Cash Management
Learn how to:
- Develop specifications for the selection of banking and other financial services
- Apply the concept of compensating balances
- Comprehend procedures and legal constraints for cash collection and disbursement
- Analyze monthly internal transfers and loans
- Prepare a cash flow analysis, including a fund balance report for the board of education
- 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:
- Review of demographic analyses, district facility information, bond project planning, and bond election strategies.
- Selling school bonds
- Bond basics
- Types of bonds
- Bond ratings
- Financial advisor
- Underwriters
- Bond counsel
- General rules
- Primary and secondary markets
C. Attorney General tests and approval
D. Debt structure
E. Permanent school fund
F. Bond insurance
G. Bond portfolio managementApril 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:
- Review staffing required for essential operations
- Discuss contract services needed to support staff in technical areas
- Plan for required supplies and equipment needed to support operations
- Evaluate and prioritize capital expenditures: Immediate and Future
- Conduct facility assessments, track data, and recognize life cycles
- 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:
- Follow the process of completing the State Auditor forms.
- Plan, advertise, and conduct a tax rate hearing
- Prepare documents to provide at the hearing
Excel
In this session you will learn how to:
- Use math, statistical, logic, and text functions
- Organize data by sorting and filtering
- Effectively present data in several chart formats
- Execute and apply various functions
- 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:
- Master effective communications within the school community, with school board members, and in a public forum
- Proactively deal with rumor control
- 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:
- Tools for time management
- Prioritization
- Scheduling
- 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:
- Grammar
- Punctuation
- Spelling
- Style and tone
Working With Your Superintendent - Building a Successful Partnership
Being a trusted and valued partner is essential for success. Learn how to:
- Identify and understand your superintendent's priorities
- Align your work with his or hers
- 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