DESE on the Chart of Accounts and school-level report at MASBO

DESE's Melissa King, Rob O'Donnell, Jay Sullivan on updates on school-level reporting and the chart of accounts
Melissa King opens by announcing that she does not plan to return to DESE after her maternity leave in February. 
On the chart of accounts: Technology spending: current format makes it difficult to draw conclusions about technology investments
districts making different reporting choices
are now circulating final draft
District Level (two functions): Administrative technology (1450)
Technology infrastructure, maintenance and support (4400); includes associated staff
School level: Administrative technology and support (2250) technology related to running the schools (including printers, copiers)
Instructional hardware (2454): student and staff devices
Instructional hardware(2455): all other costs for instructional technology
Instructional software and other instructional materials: software licenses, ebooks,
Instructional technology leadership and training (2130)
distant learning and online coursework (2245): new category due to growth
Textbooks (2410): anything physical

ESSA school level expenditure reports
"disaggregated by source of funds, for each local educational agency and each school in the state for the preceding fiscal year"
will be part of 2018 district and school report cards
"other states aren't so lucky" as they are having to collect information for the first time
based on data given on schedule 3 (school level data)
"a little unclear to me from the language in the law" when they're expecting it
note that the Obama administration had issued guidance which had then been pulled
DESE soliciting comment on draft from business officials
spending by school by functional category
spending broken out to school level including context on students and teachers to explain spending differences
instructional spending that isn't assigned to a school
administrative spending
breaking out by fund groups:
report also that is data for all schools
request for additional context, for better definitions, for other breakouts (special education), for aggregation (athletics, food service)

audits looking for procedures
Jay Sullivan on student activities: "(student activities) was all they could talk about" when it came to the IRS fine
auditors will be asking "when was the last time you did the student activity audit"
"we're not exactly sure what's going to happen with those...will be part of department's risk assessment"
students coming from Puerto Rico: make sure you specify in SIMS that they are coming from Puerto Rico
"There will be aid coming for districts who have had students coming from Puerto Rico"
supplemental appropriation "they expect to go through very quickly"
pothole account for districts that have gotten students from Puerto Rico
putting together how districts will apply for that now