School Remediation - Utah Charter Access Point

SCHOOL REMEDIATION

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For Families

For Schools

School Remediation: For Families

As a charter authorizer, the SCSB monitors schools for compliance to federal and state laws, rules, and regulations. The SCSB does not govern or manage charter schools.

The SCSB encourages you to work directly with your school to resolve any concerns. Each school should have a grievance policy on their website that can direct you to the appropriate steps and individuals that should be involved in addressing your concern.

Most often, a grievance policy will have you address the concern first with the individual staff member, teacher, or administrator. If no resolution is reached, often a grievance policy will advise you to contact the school's governing board.

If you have been unable to reach a resolution with your school and you have followed the school's grievance policy, you may submit a complaint by using the form below.

Submit a Complaint

School Remediation: For Schools

As an authorizer, we have the responsibility to provide oversight to the public charter schools we authorize.

This is done following the Charter School Accountability Framework, or CSAF.

Understanding the graphic will help show that all schools have the ability to be in Good Standing, and that even if a detour is taken, there is usually a way back.

Below are some short explanations of what to expect at each remediation point.

What to Expect: General Complaints

As a charter authorizer, the SCSB monitors schools for compliance to federal and state laws, rules, and regulations.
The SCSB does not govern or manage charter schools.
The SCSB encourages individuals to work directly with their school to resolve any concerns. The school should have a grievance policy on their website that can direct individuals to the appropriate steps and people that should be involved in addressing a concern.
If an individual has not been able to resolve their concern, they may submit a complaint to the USBE.

What to Expect: Notice of Concern

When a school receives a Notice of Concern (NOC), the school should review the notice and work to address the concern.
NOCs are meant to simply notify the school that something needs to be remedied.
Questions can be directed to staff, and targeted support may be offered to help in remediating the deficiency.
Most concerns are addressed at this stage.

What to Expect: Warning

When a school receives a Warning , the school should review the warning and work to address the concern.
A warning is meant to inform a school of a problem that needs to be addressed promptly.
The school should work directly with staff, and support is offered to help in remediating the problem that has occurred.

What to Expect: Probation

When a school receives a Probation, the school should review the probation and work to address the concern, if possible the school will also want to begin addressing closure options.
A probation is meant to inform a school of a serious concern that might not be possible to correct.
The school should work directly with staff to understand options.

What to Expect: Closure

When a school receives a Closure, the school should work directly with staff to complete closure activities.

Target: ≤ %

Transfer Rate = Number of transfered students / Total students

Definition: The percentage of students who leave the school during the year to go to another private or public school in the state, to go to home school, or who dropped out. Excluded are non-residents, students whose school of record is another school, students who attended the school for less than 10 days, and students in kindergarten.

Data Source: Enrollment and exit data reported to UTREx.

Target: ≥ %

Retention Rate = Students enrolled at end of previous year and still enrolled on October 1st / Students enrolled at end of previous year

Definition: Percentage of students enrolled at year-end who returned to a school within the LEA by October 1st of the following school year.

Data Source: Enrollment and exit data reported to UTREx.

Target: ≥ % of prior year October 1st enrollment count

Enrollment Trends = Current year October 1st count / Prior year October 1st count

Definition: A trajectory of October 1st enrollment and Average Daily Membership (ADM) derived from enrollment data reported to UTREx.

Data Source: Enrollment data reported to UTREx.

Definition: A comparison of a school’s end of year ADM to that school year’s October 1 counts. A significantly lower ADM compared to October 1 enrollment may negatively affect funding and could signal problems for a school to retain enrollment levels.

Data Source: Enrollment data reported to UTREx.

Unrestricted Days Cash on Hand = (Cash + Cash Equivalent - Total Funds in Restricted Programs) x 365 / (Total Operating Expenses - Annual Depreciation Expense)

Target:

UDCOH ≥ 60 days

OR UDCOH is between 30 and 60 days with a positive increase from previous year

New LEAs: This will not be used in the Financial Framework Report for LEAs in their first two years of operations.

Does the school have the cash to pay bills?

Definition: How long, in days, the school could meet their operating expenses without receiving new income.

Data Source:
Cash and Cash Equivalents: statement of net position
Cash Equivalent: statement of net position
Total Operating Expenses: statement of activities
Annual Depreciation: notes to financial statements

Total Funds in Restricted Programs are restricted funds that are entered in to reflect the decrease in cash.

Facility Ratio = (Operation and Maintenance of Facilities + Lease Payment + Debt Service) / Total Revenue

Debt Service = Annual Principal + Interest

Target: ≤ 20%

Definition: Total operation and maintenance of facility.

Data Source:
Statement of Revenue, Expenditures, and Changes in Fund Balance – Governmental Funds.
Notes Section of the Audited Financials.

Salaries and Benefits Ratio = (Total Salaries + Total Benefits) / Total Revenue

Target: ≤ 60%

Definition: The total salaries and benefits to the total revenue.

Data Source:
Summary - All Funds

Debt Service Coverage Ratio = (Change in Net Position + Depreciation + Interest Expense) / (Annual Principal + Interest + Lease Payment)

Target: ≥ 1.1

Is an LEA able to cover its debt obligations?

Definition: The ratio indicates a school's ability to cover its debt obligations in a current year.

Data Source:
AFS of public financial reporting download in October, Government wide

Debt to Asset = Total Liabilities / Total Assets

Target: ≤ 0.9

To what extent does an LEA rely on borrowed funds to finance its operations?

Definition: The amount of liabilities a school owes versus the assets they own.

Data Source: AFS or public financial reporting download in October, Government wide

Current Ratio = Current Assets / Current Liabilities

Target: Current ratio ≥ 1

Does the school have enough assets to meet its financial obligations over the next year?

Definition: Measures the school's ability to pay its obligations over the next 12 months. It shows how quickly short-term assets can be converted into cash to pay short-term liabilities.

Data Source: Statement of net position

Cash Flow = Current year cash balance - last year cash balance

Target: Cash Flow > $0

Does the LEA have a positive cash flow year over year?

Definition: The LEA's cash generated over a period of time indicating long-term financial stability.

Data Source: AFS or public financial reporting download in October, General Fund

Total Margin = Change in Net Position/Total Revenue

Change in Net Position = Total Revenue - Total Expenses

3 year aggregated = Sum of 3 years' Change in Net Position/Sum of 3 years' Total Revenue

2 year aggregated = Sum of 2 years' Change in Net Position/Sum of 2 years' Total Revenue

Target:

most recent Total Margin > 0% and 3 year aggregated is positive

OR 3 year aggregated > -1.5% and the previous year is positive and most recent year is positive

Is the LEA living within its means?

Definition: Measures an LEA's deficit or surplus out of total revenues (Includes change in temporary restricted net assets)

Data Source: AFS or public financial reporting download in October.

Deficit/Surplus (i.e. Change In Net Position) = Revenue - Expenses

Target: Surplus/Revenue > $0

Is the school living within its available resources?

Definition: Measures an LEA's deficit or surplus out of total revenues (Does not include temporary restricted net assets)

Data Source: Statement of Activities.

Enrollment Variance = Current year enrollment/budgeted enrollment

Target: Enrollment variance >= 95%

Is the enrollment sufficient to cover expenses?

Definition: Measures an LEA's student enrollment to their budgeted (projected) enrollment.

Data Source: UCAP, OCT 1 student enrollment, projections

Target: The LEA has not defaulted on loan covenant(s) or is not delinquent with debt service payments

Has the LEA defaulted on loan covenant(s) or is it delinquent with debt service payments?

Definition: Checks the LEA's responisibility towards loan covenants and debt service payments.

Data Source: AFS unless schools self reported

Material Audit Findings: PASSED

Is the LEAs audit satisfactory?

Definition: Auditor finds the financial statements to be accurate and complete, without material weakness, significant deficiency, or other matters.

Data Source: AFS